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No. 611

FINANCE SECRETARIAT

NOTIFICATION (4/2017)

No. FD 47 CSL 2017, Bengaluru, dated: 29.06.2017.

In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following

rules, namely:-

Chapter I

PRELIMINARY

1. Short title and Commencement.- (1) These rules may be called the Karnataka Goods and

Services Tax Rules, 2017.

(2) The rules from rule 1 to rule 26 shall be deemed to have come into force with effect from the

twenty ninth day of June, 2017.

(3) All the other rules shall come into force with effect from the first day of July, 2017.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017);

(b) “Form” means a Form appended to these rules;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of

section 2 of the Special Economic Zones Act, 2005 (Central Act 28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the

meanings respectively assigned to them in the Act.

Chapter II

COMPOSITION RULES

3. Intimation for composition levy.- (1) Any person who has been granted registration on a

provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section

10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through

electronic verification code, on the common portal, either directly or through a Facilitation Centre

notified by the Commissioner, prior to the appointed day, but not later than thirty days after the

said day, or such further period as may be extended by the Commissioner in this behalf:

Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day,

the registered person shall not collect any tax from the appointed day but shall issue bill of supply

for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to

pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an

intimation to pay tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an

intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on

the common portal, either directly or through a Facilitation Centre notified by the Commissioner,

prior to the commencement of the financial year for which the option to pay tax under the aforesaid

section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the

provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the

relevant financial year.

(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall

furnish the details of stock, including the inward supply of goods received from unregistered

persons, held by him on the day preceding the date from which he opts to pay tax under the said

section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a

Facilitation Centre notified by the Commissioner, within a period of sixty days from the date on

which the option for composition levy is exercised or within such further period as may be extended

by the Commissioner in this behalf.

(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in

any State or Union territory shall be deemed to be an intimation in respect of all other places of

business registered on the same Permanent Account Number.

4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be

effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of

rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of

registration to the applicant and his option to pay tax under section 10 shall be effective from the

date fixed under sub-rule (2) or (3) of rule 10.

5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay

tax under section 10 shall comply with the following conditions, namely:-

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the

course of inter-State trade or commerce or imported from a place outside India or

received from his branch situated outside the State or from his agent or principal outside

the State, where the option is exercised under sub-rule (1) of rule 3;

and where purchased, he pays the tax under sub-section (4) of section 9;

(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of

goods or services or both;

(e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-

section (2) of section 10, during the preceding financial year;

(f) he shall mention the words “composition taxable person, not eligible to collect tax on

supplies” at the top of the bill of supply issued by him; and

(g) he shall mention the words “composition taxable person” on every notice or signboard

displayed at a prominent place at his principal place of business and at every additional

place or places of business.

(2) The registered person paying tax under section 10 may not file a fresh intimation every

year and he may continue to pay tax under the said section subject to the provisions of the Act and

these rules.

6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under

section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section

and under these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of

section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the

provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and

he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven

days of the occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before

the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified

through electronic verification code, electronically on the common portal.

(4) Where the proper officer has reasons to believe that the registered person was not eligible

to pay tax under section 10 or has contravened the provisions of the Act or provisions of this

Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen

days of the receipt of such notice as to why the option to pay tax under section 10 shall not be

denied.

(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the

registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST

CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or

denying the option to pay tax under section 10 from the date of the option or from the date of the

event concerning such contravention, as the case may be.

(6) Every person who has furnished an intimation under sub-rule (2) or filed an application

for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option

has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the

common portal, either directly or through a Facilitation Centre notified by the Commissioner, a

statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in

semi-finished or finished goods held in stock by him on the date on which the option is withdrawn

or denied, within a period of thirty days from the date from which the option is withdrawn or from

the date of the order passed in FORM GST CMP-07, as the case may be.

(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the

option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of

business in any State or Union territory, shall be deemed to be an intimation in respect of all other

places of business registered on the same Permanent Account Number.

7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition

levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below

shall pay tax under section 10 at the rate specified in column (3) of the said Table:-

Chapter III

REGISTRATION

8. Application for registration.- (1) Every person, other than a non-resident taxable person, a

person required to deduct tax at source under section 51, a person required to collect tax at source

under section 52 and a person supplying online information and database access or retrieval

services from a place outside India to a non-taxable online recipient referred to in section 14 of the

Integrated Goods and Services Tax Act, 2017 ( Central Act 13 of 2017) who is liable to be registered

under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of

section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for

registration, declare his Permanent Account Number, mobile number, e-mail address, State in Part

A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre

notified by the Commissioner:

Sl. No.

Category of registered persons

Rate of tax

(1)

(2)

(3)

Manufacturers, other than manufacturers of

such goods as may be notified by the

Government

one per cent.

Suppliers making supplies referred to in

clause (b) of paragraph 6 of Schedule II

two and a half

per cent.

Any other supplier eligible for composition

levy under section 10 and the provisions of

this Chapter

half per cent.

Provided that a person having a unit(s) in a Special Economic Zone or being a Special

Economic Zone developer shall make a separate application for registration as a business vertical

distinct from his other units located outside the Special Economic Zone:

Provided further that every person being an Input Service Distributor shall make a separate

application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from

the database maintained by the Central Board of Direct Taxes.

(b) The mobile number declared under sub-rule (1) shall be verified through a one-time

password sent to the said mobile number; and

one-time password sent to the said e-mail address.

(3) On successful verification of the Permanent Account Number, mobile number and email

address, a temporary reference number shall be generated and communicated to the applicant on

the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule (3), the applicant shall

electronically submit an application in Part B of FORM GST REG-01, duly signed or verified

through electronic verification code, along with the documents specified in the said Form at the

common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued

electronically to the applicant in FORM GST REG-02.

(6) A person applying for registration as a casual taxable person shall be given a temporary

reference number by the common portal for making advance deposit of tax in accordance with the

provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically

only after the said deposit.

9. Verification of the application and approval.- (1) The application shall be forwarded to the

proper officer who shall examine the application and the accompanying documents and if the same

are found to be in order, approve the grant of registration to the applicant within a period of three

working days from the date of submission of the application.

(2) Where the application submitted under rule 8 is found to be deficient, either in terms of

any information or any document required to be furnished under the said rule, or where the proper

officer requires any clarification with regard to any information provided in the application or

documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST

REG-03 within a period of three working days from the date of submission of the application and the

applicant shall furnish such clarification, information or documents electronically, in FORM GST

REG-04, within a period of seven working days from the date of the receipt of such notice.

Explanation.- For the purposes of this sub-rule, the expression “clarification” includes

modification or correction of particulars declared in the application for registration, other than

Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM

GST REG-01.

(3) Where the proper officer is satisfied with the clarification, information or documents

furnished by the applicant, he may approve the grant of registration to the applicant within a period

of seven working days from the date of the receipt of such clarification or information or documents.

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-

rule (2) or where the proper officer is not satisfied with the clarification, information or documents

furnished, he shall, for reasons to be recorded in writing, reject such application and inform the

applicant electronically in FORM GST REG-05.

(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of the application;

(b) within a period of seven working days from the date of the receipt of the clarification,

information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.

10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25,

where the application for grant of registration has been approved under rule 9, a certificate of

registration in FORM GST REG-06 showing the principal place of business and additional place or

places of business shall be made available to the applicant on the common portal and a Goods and

Services Tax Identification Number shall be assigned subject to the following characters, namely:-

(a) two characters for the State code;

(b) ten characters for the Permanent Account Number or the Tax Deduction and

Collection Account Number;

(d) one checksum character.

(2) The registration shall be effective from the date on which the person becomes liable to

registration where the application for registration has been submitted within a period of thirty days

from such date.

(3) Where an application for registration has been submitted by the applicant after the expiry

of thirty days from the date of his becoming liable to registration, the effective date of registration

shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule

(4) Every certificate of registration shall be duly signed or verified through electronic

verification codeby the proper officer under the Act.

(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall

be communicated the registration number, and the certificate of registration under sub-rule (1), duly

signed or verified through electronic verification code, shall be made available to him on the common

portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

11. Separate registration for multiple business verticals within a State.- (1) Any person having

multiple business verticals within the State, requiring a separate registration for any of its business

verticals under subsection (2) of section 25 shall be granted separate registration in respect of each

of the verticals subject to the following conditions, namely:-

(a) such person has more than one business vertical as defined in clause (18) of section 2;

(b) the business vertical of a taxable person shall not be granted registration to pay tax

under section 10 if any one of the other business verticals of the same person is paying

tax under section 9;

supply of goods or services or both made to another registered business vertical of such

person and issue a tax invoice for such supply.

Explanation.- For the purposes of clause (b), it is hereby clarified that where any

business vertical of a registered person that has been granted a separate registration becomes

ineligible to pay tax under section 10, all other business verticals of the said person shall become

ineligible to pay tax under the said section.

(2) A registered person eligible to obtain separate registration for business verticals may

submit a separate application in FORM GST REG-01 in respect of each such vertical.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of

registration shall, mutatis mutandis, apply to an application submitted under this rule.

12. Grant of registration to persons required to deduct tax at source or to collect tax at

source.-

(1) Any person required to deduct tax in accordance with the provisions of section 51 or

a person required to collect tax at source in accordance with the provisions of section 52 shall

electronically submit an application, duly signed or verified through electronic verification code, in

FORM GST REG-07 for the grant of registration through the common portal, either directly or

through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may grant registration after due verification and issue a certificate

of registration in FORM GST REG-06 within a period of three working days from the date of

submission of the application.

(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the

proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06

has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source

under section 52, the said officer may cancel the registration issued under sub-rule (2) and such

cancellation shall be communicated to the said person electronically in FORM GST REG-08:

Provided that the proper officer shall follow the procedure as provided in rule 22 for the

cancellation of registration.

13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall

electronically submit an application, along with a self-attested copy of his valid passport, for

registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at

least five days prior to the commencement of business at the common portal either directly or

through a Facilitation Centre notified by the Commissioner:

Provided that in the case of a business entity incorporated or established outside India, the

application for registration shall be submitted along with its tax identification number or unique

number on the basis of which the entity is identified by the Government of that country or its

Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall be given a

temporary reference number by the common portal for making an advance deposit of tax in

accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8

shall be issued electronically only after the said deposit in his electronic cash ledger.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of

registration shall, mutatis mutandis, apply to an application submitted under this rule.

(4) The application for registration made by a non-resident taxable person shall be duly

signed or verified through electronic verification codeby his authorised signatory who shall be a

person resident in India having a valid Permanent Account Number.

14. Grant of registration to a person supplying online information and database access or

retrieval services from a place outside India to a non-taxable online recipient.- (1) Any person

supplying online information and database access or retrieval services from a place outside India to

a non-taxable online recipient shall electronically submit an application for registration, duly signed

or verified through electronic verification code, in FORM GST REG-10, at the common portal, either

directly or through a Facilitation Centre notified by the Commissioner.

(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST

REG-06, subject to such conditions and restrictions and by such officer as may be notified by the

Government on the recommendations of the Council.

15. Extension in period of operation by casual taxable person and non-resident taxable

person.-

(1) Where a registered casual taxable person or a non-resident taxable person intends to

extend the period of registration indicated in his application of registration, an application in FORM

GST REG-11 shall be submitted electronically through the common portal, either directly or through

a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of

registration granted to him.

(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount

specified in sub-section (2) of section 27.

16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any

other proceedings under the Act, the proper officer finds that a person liable to registration under

the Act has failed to apply for such registration, such officer may register the said person on a

temporary basis and issue an order in FORM GST REG-12.

(2) The registration granted under sub-rule (1) shall be effective from the date of such order

granting registration.

(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall,

within a period of ninety days from the date of the grant of such registration, submit an application

for registration in the form and manner provided in rule 8 or rule 12:

Provided that where the said person has filed an appeal against the grant of temporary

registration, in such case, the application for registration shall be submitted within a period of thirty

days from the date of the issuance of the order upholding the liability to registration by the Appellate

Authority.

(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate

of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).

(5) The Goods and Services Tax Identification Number assigned, pursuant to the verification

under sub-rule (4), shall be effective from the date of the order granting registration under sub-

rule(1).

17. Assignment of Unique Identity Number to certain special entities.- (1) Every person

required to be granted a Unique Identity Number in accordance with the provisions of subsection (9)

of section 25 may submit an application electronically in FORM GST REG-13, duly signed or

verified through electronic verification code, in the manner specified in rule 8 at the common portal,

either directly or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after

filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in

FORM GST REG-06 within a period of three working days from the date of the submission of the

application.

18. Display of registration certificate and Goods and Services Tax Identification Number on

the name board.- (1) Every registered person shall display his certificate of registration in a

prominent location at his principal place of business and at every additional place or places of

business.

(2) Every registered person shall display his Goods and Services Tax Identification Number

on the name board exhibited at the entry of his principal place of business and at every additional

place or places of business.

19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished

in the application for registration in FORM GST REG-01 or FORM GST REG-07or FORM GST REG-

09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time

of obtaining registration or Unique Identity Number or as amended from time to time, the registered

person shall, within a period of fifteen days of such change, submit an application, duly signed or

verified through electronic verification code, electronically in FORM GST REG-14, along with the

documents relating to such change at the common portal, either directly or through a Facilitation

Centre notified by the Commissioner:

Provided that –

(a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing

Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for

the day to day affairs of the business,-

which does not warrant cancellation of registration under section 29, the proper officer

shall, after due verification, approve the amendment within a period of fifteen working

days from the date of the receipt of the application in FORM GST REG-14 and issue an

order in FORM GST REG-15 electronically and such amendment shall take effect from

the date of the occurrence of the event warranting such amendment;

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union

territory shall be applicable for all registrations of the registered person obtained under

the provisions of this Chapter on the same Permanent Account Number;

certificate of registration shall stand amended upon submission of the application in

FORM GST REG- 14 on the common portal;

(d) where a change in the constitution of any business results in the change of the Permanent

Account Number of a registered person, the said person shall apply for fresh registration

in FORM GST REG-01:

Provided further that any change in the mobile number or e-mail address of the authorised

signatory submitted under this rule, as amended from time to time, shall be carried out only after

online verification through the common portal in the manner provided under sub-rule (2) of rule 8.

(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1)

is either not warranted or the documents furnished therewith are incomplete or incorrect, he may,

within a period of fifteen working days from the date of the receipt of the application in FORM GST

REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause,

within a period of seven working days of the service of the said notice, as to why the application

submitted under sub-rule (1) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-

rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of

the said notice.

(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no

reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in

sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an

order in FORM GST REG -05.

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the

application, or

(b) within a period of seven working days from the date of the receipt of the reply to the

notice to show cause under sub-rule (3),

the certificate of registration shall stand amended to the extent applied for and the amended

certificate shall be made available to the registered person on the common portal.

20. Application for cancellation of registration.- A registered person, other than a person to

whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number

has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of

section 29 shall electronically submit an application in FORM GST REG-16, including therein the

details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock

and of capital goods held in stock on the date from which the cancellation of registration is sought,

liability thereon, the details of the payment, if any, made against such liability and may furnish,

along with the application, relevant documents in support thereof, at the common portal within a

period of thirty days of the occurrence of the event warranting the cancellation, either directly or

through a Facilitation Centre notified by the Commissioner:

Provided that no application for the cancellation of registration shall be considered in case of

a taxable person, who has registered voluntarily, before the expiry of a period of one year from the

effective date of registration.

21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to

be cancelled, if the said person,-

(a) does not conduct any business from the declared place of business; or

(b) issues invoice or bill without supply of goods or services in violation of the provisions of

the Act, or the rules made thereunder; or

22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the

registration of a person is liable to be cancelled under section 29, he shall issue a notice to such

person in FORM GST REG-17, requiring him to show cause, within a period of seven working days

from the date of the service of such notice, as to why his registration shall not be cancelled.

(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM

REG–18 within the period specified in the said sub-rule.

(3) Where a person who has submitted an application for cancellation of his registration is no

longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue

an order in FORM GST REG-19, within a period of thirty days from the date of application

submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued

under sub-rule (1), cancel the registration, with effect from a date to be determined by him and

notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the

amount liable to be paid under subsection (5) of section 29.

(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer

shall drop the proceedings and pass an order in FORM GST REG –20.

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a

deceased proprietor, as if the application had been submitted by the proprietor himself.

23. Revocation of cancellation of registration.- (1) A registered person, whose registration is

cancelled by the proper officer on his own motion, may submit an application for revocation of

cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty

days from the date of the service of the order of cancellation of registration at the common portal,

either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been

cancelled for the failure of the registered person to furnish returns, unless such returns are

furnished and any amount due as tax, in terms of such returns, has been paid along with any

amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there

are sufficient grounds for revocation of cancellation of registration, he shall revoke the

cancellation of registration by an order in FORM GST REG-22 within a period of thirty

days from the date of the receipt of the application and communicate the same to the

applicant.

(b) The proper officer may, for reasons to be recorded in writing, under circumstances

other than those specified in clause (a), by an order in FORM GST REG-05, reject the

application for revocation of cancellation of registration and communicate the same to

the applicant.

(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2),

issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the

application submitted for revocation under sub-rule (1) should not be rejected and the applicant

shall furnish the reply within a period of seven working days from the date of the service of the

notice in FORM GST REG-24.

(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer

shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of

thirty days from the date of the receipt of such information or clarification from the applicant.

24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a

person deducting tax at source or an Input Service Distributor, registered under an

existing law and having a Permanent Account Number issued under the provisions of

the Income-tax Act, 1961 (Central Act 43 of 1961) shall enrol on the common portal by

validating his e-mail address and mobile number, either directly or through a

Facilitation Centre notified by the Commissioner.

(b) Upon enrolment under clause (a), the said person shall be granted registration on a

provisional basis and a certificate of registration in FORM GST REG-25, incorporating

the Goods and Services Tax Identification Number therein, shall be made available to

him on the common portal:

Provided that a taxable person who has been granted multiple registrations under the

existing law on the basis of a single Permanent Account Number shall be granted only one

provisional registration under the Act:

(2) (a) Every person who has been granted a provisional registration under sub-rule (1) shall

submit an application electronically in FORM GST REG–26, duly signed or verified

through electronic verification code, along with the information and documents specified

in the said application, on the common portal either directly or through a Facilitation

Centre notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period of three

months or within such further period as may be extended by the Commissioner in this

behalf.

proper officer, to be correct and complete, a certificate of registration in FORM GST

REG-06 shall be made available to the registered person electronically on the common

portal.

(3) Where the particulars or information specified in sub-rule (2) have either not been

furnished or not found to be correct or complete, the proper officer shall, after serving a notice to

show cause in FORM GST REG-27 and after affording the person concerned a reasonable

opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue

an order in FORM GST REG-28:

Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by

issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of

being heard, that no such cause exists for which the notice was issued.

(4) Where a certificate of registration has not been made available to the applicant on the

common portal within a period of fifteen days from the date of the furnishing of information and

particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3)

within the said period, the registration shall be deemed to have been granted and the said certificate

of registration, duly signed or verified through electronic verification code, shall be made available to

the registered person on the common portal.

(5) Every person registered under any of the existing laws, who is not liable to be registered

under the Act may, within a period of thirty days from the appointed day, at his option, submit an

application electronically in FORM GST REG-29 at the common portal for the cancellation of

registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit,

cancel the said registration.

25. Physical verification of business premises in certain cases.- Where the proper officer is

satisfied that the physical verification of the place of business of a registered person is required after

the grant of registration, he may get such verification done and the verification report along with the

other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common

portal within a period of fifteen working days following the date of such verification.

26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns

including the details of outward and inward supplies, appeals or any other document required to be

submitted under the provisions of these rules shall be so submitted electronically with digital

signature certificate or through e-signature as specified under the provisions of the Information

Technology Act, 2000 (Central Act 21 of 2000) or verified by any other mode of signature or

verification as notified by the Board in this behalf: Provided that a registered person registered under

the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall furnish the documents or

application verified through digital signature certificate.

(2) Each document including the return furnished online shall be signed or verified through

electronic verification code-

(a) in the case of an individual, by the individual himself or where he is absent from India,

by some other person duly authorised by him in this behalf, and where the individual is

mentally incapacitated from attending to his affairs, by his guardian or by any other

person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from

India or is mentally incapacitated from attending to his affairs, by any other adult

member of such family or by the authorised signatory of such Karta;

(d) in the case of a Government or any Governmental agency or local authority, by an

officer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory

thereof;

(f) in the case of any other association, by any member of the association or persons or

authorised signatory thereof;

(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or

(h) in the case of any other person, by some person competent to act on his behalf, or by a

person authorised in accordance with the provisions of section 48.

(3) All notices, certificates and orders under the provisions of this Chapter shall be issued

electronically by the proper officer or any other officer authorised to issue such notices or certificates

or orders, through digital signature certificate specified under the provisions of the Information

Technology Act, 2000 (Central Act 21 of 2000).

Chapter IV

Determination of Value of Supply

27. Value of supply of goods or services where the consideration is not wholly in money.-

Where the supply of goods or services is for a consideration not wholly in money, the value of the

supply shall,-

(a) be the open market value of such supply;

(b) if the open market value is not available under clause (a), be the sum total of consideration

in money and any such further amount in money as is equivalent to the consideration not

in money, if such amount is known at the time of supply;

supply of goods or services or both of like kind and quality;

(d) ifthe value is not determinable under clause (a) or clause (b) or clause (c), be the sum total

of consideration in money and such further amount in money that is equivalent to

consideration not in money as determined by the application of rule 30 or rule 31 in that

order.

Illustration:

(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old

phone and if the price of the new phone without exchange is twenty four thousand rupees, the

open market value of the new phone is twenty four thousand rupees.

(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is

manufactured by the recipient and the value of the printer known at the time of supply is four

thousand rupees but the open market value of the laptop is not known, the value of the supply of

the laptop is forty four thousand rupees.

28. Value of supply of goods or services or both between distinct or related persons, other

than through an agent.-The value of the supply of goods or services or both between distinct

persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are

related, other than where the supply is made through an agent, shall-

(a) be the open market value of such supply;

(b) if the open market value is not available, be the value of supply of goods or services of

like kind and quality;

application of rule 30 or rule 31, in that order:

Provided that where the goods are intended for further supply as such by the recipient, the value

shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged

for the supply of goods of like kind and quality by the recipient to his customer not being a related

person:

Provided further that where the recipient is eligible for full input tax credit, the value declared in

the invoice shall be deemed to be the open market value of the goods or services.

29. Value of supply of goods made or received through an agent.-The value of supply of goods

between the principal and his agent shall-

(a) be the open market value of the goods being supplied, or at the option of the supplier, be

ninety percent.of the price charged for the supply of goods of like kind and quality by the recipient to

his customer not being a related person, where the goods are intended for further supply by the said

recipient.

Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like

kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of

the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said

agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply

made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he

exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five

hundred rupees per quintal.

(b) where the value of a supply is not determinable under clause (a), the same shall be

determined by the application of rule 30 or rule 31 in that order.

30. Value of supply of goods or services or both based on cost.-Where the value of a supply of

goods or services or both is not determinable by any of the preceding rules of this Chapter, the value

shall be one hundred and ten percent of the cost of production or manufacture or the cost of

acquisition of such goods or the cost of provision of such services.

31. Residual method for determination of value of supply of goods or services or both.-Where

the value of supply of goods or services or both cannot be determined under rules 27 to 30, the

same shall be determined using reasonable means consistent with the principles and the general

provisions of section 15 and the provisions of this Chapter:

Provided that in the case of supply of services, the supplier may opt for this rule, ignoring

rule 30.

32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything contained

in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option

of the supplier, be determined in the manner provided hereinafter.

(2) The value of supply of services in relation to the purchase or sale of foreign currency,

including money changing, shall be determined by the supplier of services in the following manner,

namely:-

(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the

difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of

India reference rate for that currency at that time, multiplied by the total units of currency:

Provided that in case where the Reserve Bank of India reference rate for a

currency is not available, the value shall be one per cent. of the gross amount of Indian

Rupees provided or received by the person changing the money:

Provided further that in case where neither of the currencies exchanged is

Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the

person changing the money would have received by converting any of the two currencies into

Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.

Providedalso that a person supplying the services may exercise the option to ascertain the

value in terms of clause (b) for a financial year and such option shall not be withdrawn

during the remaining part of that financial year.

(b) At the option of the supplier of services, the value in relation to the supply of foreign

currency, including money changing, shall be deemed to be-

(i)

one per cent. of the gross amount of currency exchanged for an amount up to one

lakh rupees, subject to a minimum amount of two hundred and fifty rupees;

(ii) one thousand rupees and half of a per cent. of the gross amount of currency

exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees;

and

(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross

amount of currency exchanged for an amount exceeding ten lakh rupees, subject

to a maximum amount of sixty thousand rupees.

(3) The value of the supply of services in relation to booking of tickets for travel by air

provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per

cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic

fare in the case of international bookings of passage for travel by air.

Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air

fare on which commission is normally paid to the air travel agent by the airlines.

(4)The value of supply of services in relation to life insurance business shall be,-

(a) the gross premium charged from a policy holder reduced by the amount allocated for

investment, or savings on behalf of the policy holder, if such an amount is intimated to

the policy holder at the time of supply of service;

(b) in case of single premium annuity policies other than (a), ten per cent. of single

premium charged from the policy holder; or

in the first year and twelve and a half per cent. of the premium charged from the policy

holder in subsequent years:

Provided that nothing contained in this sub-rule shall apply where the entire premium paid

by the policy holder is only towards the risk cover in life insurance.

(5) Where a taxable supply is provided by a person dealing in buying and selling of second

hand goods i.e., used goods as such or after such minor processing which does not change the

nature of the goods and where no input tax credit has been availed on the purchase of such goods,

the value of supply shall be the difference between the selling price and the purchase price and

where the value of such supply is negative, it shall be ignored:

Provided that the purchase value of goods repossessed from a defaulting borrower, who is not

registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of

such goods by the defaulting borrower reduced by five percentage points for every quarter or part

thereof, between the date of purchase and the date of disposal by the person making such

repossession.

(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)

which is redeemable against a supply of goods or services or both shall be equal to the money value

of the goods or services or both redeemable against such token, voucher, coupon, or stamp.

(7) The value of taxable services provided by such class of service providers as may be

notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of

Schedule I of the said Act between distinct persons as referred to in section 25, where input tax

credit is available, shall be deemed to be NIL.

33.Value of supply of services in case of pure agent.- Notwithstanding anything contained in the

provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the

recipient of supply shall be excluded from the value of supply, if all the following conditions are

satisfied, namely,-

(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the

payment to the third party on authorisation by such recipient;

(ii) the payment made by the pure agent on behalf of the recipient of supply has been

separately indicated in the invoice issued by the pure agent to the recipient of service; and

(iii) the supplies procured by the pure agent from the third party as a pure agent of the

recipient of supply are in addition to the services he supplies on his own account.

Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-

(a) enters into a contractual agreement with the recipient of supply to act as his pure agent

to incur expenditure or costs in the course of supply of goods or services or both;

(b) neither intends to hold nor holds any title to the goods or services or both so procured or

supplied as pure agent of the recipient of supply;

(d) receives only the actual amount incurred to procure such goods or services in addition to

the amount received for supply he provides on his own account.

Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the

incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and

approval fee for the name of the company paid to the Registrar of Companies. The fees charged by

the Registrar of Companies for the registration and approval of the name are compulsorily levied on

B. A is merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such

expenses is a disbursement and not part of the value of supply made by A to B.

34. Rate of exchange of currency, other than Indian rupees, for determination of value.-

The rate of exchange for the determination of the value of taxable goods or services or both shall be

the applicable reference rate for that currency as determined by the Reserve Bank of India on the

date of time of supply in respect of such supply in terms of section 12 or, as the case may be,

section 13 of the Act.

35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-

Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax,

Union territory tax, the tax amount shall be determined in the following manner, namely,-

Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST

or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)

Explanation.- For the purposes of the provisions of this Chapter, the expressions-

(a)

“open market value” of a supply of goods or services or both means the full value in

money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess

payable by a person in a transaction, where the supplier and the recipient of the supply are not

relatedand the price is the sole consideration, to obtain such supply at the same time when the

supply being valued is made;

(b)

“supply of goods or services or both of like kind and quality” means any other supply

of goods or services or both made under similar circumstances that, in respect of the

characteristics, quality, quantity, functional components, materials, and the reputation of the

goods or services or both first mentioned, is the same as, or closely or substantially resembles,

that supply of goods or services or both.

Chapter V

Input Tax Credit

36. Documentary requirements and conditions for claiming input tax credit.- (1)The input

tax credit shall be availed by a registered person, including the Input Service Distributor, on the

basis of any of the following documents, namely,-

(a) an invoice issued by the supplier of goods or services or both in accordance with the

provisions of section 31;

(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of

section 31, subject to the payment of tax;

(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules

made thereunder for the assessment of integrated tax on imports;

(e) an Input Service Distributor invoice or Input Service Distributor credit note or any

document issued by an Input Service Distributor in accordance with the provisions of

sub-rule (1) of rule 54.

(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as

specified in Chapter VI are contained in the said document, and the relevant information, as

contained in the said document, is furnished in FORM GSTR-2 bysuch person.

(3) No input tax credit shall be availed by a registered person in respect of any tax that has been

paid in pursuance of any order where any demand has been confirmed on account of any fraud,

willful misstatement or suppression of facts.

37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered

person, who has availed of input tax credit on any inward supply of goods or services or both, but

fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon,

within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the

details of such supply, the amount of value not paid and the amount of input tax credit availed of

proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately

following the period of one hundred and eighty days from the date of the issue of the invoice:

Provided that the value of supplies made without consideration as specified in Schedule I of

the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section

(2) of section 16.

(2) The amountof input tax credit referred to in sub-rule (1) shall be added to the output tax

liability of the registered person for the month in which the details are furnished.

(3) The registered person shall be liable to pay interest at the rate notified under sub-section

(1) of section 50 for the period startingfrom the date of availing credit on such supplies tillthe date

when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.

(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-

availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter

that had been reversed earlier.

38. Claim of credit by a banking company or a financial institution.- A banking company or a

financial institution, including a non-banking financial company, engaged in the supply of services

by way of accepting deposits or extending loans or advances that chooses not to comply with the

provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-

section (4) of thatsection, shall follow the following procedure, namely,-

(a) the said company or institution shall not avail the credit of,-

(i) the tax paid on inputs and input services that are used for non-business purposes;

and

(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in

FORM GSTR-2;

(b) the said company or institution shall avail the credit of tax paid on inputs and input

services referred to in the second proviso to sub-section (4) of section 17 and not covered

under clause (a);

admissible to the company or the institution and shall be furnished in FORM GSTR-2;

(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of

sections 41, 42 and 43, be credited to the electronic credit ledger of the saidcompany or

the institution.

39. Procedure for distribution of input tax credit by Input Service Distributor.- (1)An Input

Service Distributor shall distribute input tax credit in the manner and subject to the following

conditions, namely,-

(a) the input tax credit available for distribution in a month shall be distributed in the

same month and the details thereof shall be furnishedin FORM GSTR-6in accordance

with the provisions of Chapter VIII of these rules;

(b) the Input Service Distributor shall, in accordance with the provisions of clause (d),

separately distribute the amount of ineligible input tax credit (ineligible under the

provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible

input tax credit;

integrated tax shall be distributed separately in accordance with the provisions of

clause (d);

(d) the input tax credit that is required to be distributed in accordance with the

provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients

‘R1’, whether registered or not, from amongst the total of all the recipients to whom

input tax credit is attributable, including the recipient(s) who are engaged in making

exempt supply, or are otherwise not registered for any reason, shall be the amount,

“C1”, to be calculated by applying the following formula -

C1 = (t1÷T) × C

where,

“C” is the amount of credit to be distributed,

“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period,

and

“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom

the input service is attributable in accordance with the provisions of section 20;

(e)

the input tax credit on account of integrated tax shall be distributed as input

tax credit of integrated tax to every recipient;

(f) the input tax credit on account of central tax and State tax or Union territory tax

shall-

(i) in respect of a recipient located in the same State or Union territory in which

the Input Service Distributor is located, be distributed as input tax credit of

central tax and State tax or Union territory tax respectively;

(ii) in respect of a recipient located in a State or Union territory other than that

of the Input Service Distributor, be distributed as integrated tax and the amount

to be so distributed shall be equal to the aggregate of the amount of input tax

credit of central tax and State tax or Union territory tax that qualifies for

distribution to such recipient in accordance with clause (d);

(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as

prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is

issued only for distribution of input tax credit;

(h) the Input Service Distributor shall issue an Input Service Distributor credit note,

as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax

credit already distributed gets reduced for any reason;

(i) any additional amount of input tax credit on account of issuance of a debit note to

an Input Service Distributor by the supplier shall be distributed in the manner and

subject to the conditions specified in clauses (a) to (f) and the amount attributable to

any recipient shall be calculated in the manner provided in clause (d) and such

credit shall be distributed in the month in which the debit note isincluded in the

return in FORM GSTR-6;

(j) any input tax credit required to be reduced on account of issuance of a credit note

to the Input Service Distributor by the supplier shall be apportioned to each

recipient in the same ratio in which the input tax credit contained in the original

invoice was distributed in terms of clause (d), and the amount so apportioned shall

be-

(i) reduced from the amount to be distributed in the month in which the credit

note is included in the return in FORM GSTR-6; or

(ii) added to the output tax liability of the recipient where the amount so

apportioned is in the negative by virtue of the amount of credit under

distribution being less than the amount to be adjusted.

(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced

later on for any other reason for any of the recipients, including that it was distributed to a wrong

recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall

apply, mutatis mutandis, for reduction of credit.

(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input

Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service

Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor

credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month

in which such credit note and invoice was issued.

40.

Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in

accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs

contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in

accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the

following conditions, namely,-

(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1)

of section 18, shall be claimed after reducing the tax paid on such capital goods by five

percentage points per quarter of a year or part thereof from the date of the invoice or such

other documents on which the capital goods were received by the taxable person.

(b) the registered person shall within a period of thirty days from the date of his becoming

eligible to avail the input tax credit under sub-section (1) of section 18 shall make a

declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he

is eligible to avail the input tax credit as aforesaid;

held in stock or inputs contained in semi-finished or finished goods held in stock, or as the

case may be, capital goods–

(i)

on the day immediately preceding the date from which he becomes liable to

pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-

section (1) of section 18;

(ii)

on the day immediately preceding the date of the grant of registration, in the

case of a claim under clause (b) of sub-section (1) of section 18;

(iii)

on the day immediately preceding the date from which he becomes liable to

pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of

section 18;

(iv)

on the day immediately preceding the date from which the supplies made by

the registered person becomes taxable, in the case of a claim under clause (d) of sub-

section (1) of section 18;

(d) the details furnished in the declarationunder clause (b) shall be duly certified by a

practicing chartered accountantor a cost accountant if the aggregate value of the claim on

account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh

rupees;

(e) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d) of

sub-section (1) of section 18 shall be verified with the corresponding details furnished by the

corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, onthe

common portal.

(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the

purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said

goods at the rate of five percentage points for every quarter or part thereof from the date of the issue

of the invoice for such goods.

41.

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A

registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or

change in the ownership of business for any reason, furnish the details of sale, merger, de-merger,

amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common

portal along with a request for transfer of unutilized input tax credit lying in his electronic credit

ledger to the transferee:

Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of

the value of assets of the new units as specified in the demerger scheme.

(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered

accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or

transfer of business has been done with a specific provision for the transfer of liabilities.

(3) The transferee shall, on the common portal, accept the details so furnished by the

transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall

be credited to his electronic credit ledger.

(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee

in his books of account.

42. Manner of determination of input tax credit in respect of inputs or input services and

reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the

provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of

business and partly for other purposes, or partly used for effecting taxable supplies including zero

rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of

business or for effecting taxable supplies in the following manner, namely,-

(a) the total input tax involved on inputs and input services in a tax period, be denoted as

‘T’;

(b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to

be used exclusively for the purposes other than business, be denoted as ‘T1’;

used exclusively for effecting exempt supplies, be denoted as ‘T2’;

(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which credit

is not available under sub-section (5) of section 17, be denoted as ‘T3’;

(e) the amount ofinput tax credit credited to the electronic credit ledger of registered person,

be denoted as ‘C1’ and calculated as-

C1 = T- (T1+T2+T3);

(f) the amount of input tax credit attributable to inputs and input services intended to be

used exclusively for effecting supplies other than exempted but including zero rated supplies,

be denoted as ‘T4’;

(g) ‘T1’, ‘T2’, ‘T3’ and ‘T4’ shall be determined and declared by the registered person at the

invoice level in FORM GSTR-2;

(h) input tax credit left after attribution of input tax credit under clause (g) shall be called

common credit, be denoted as ‘C2’ and calculated as-

C2 = C1- T4;

(i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D1’

and calculated as-

D1= (E÷F) × C2

where,

‘E’ is the aggregate value of exempt supplies during the tax period, and

‘F’ is the total turnover in the State of the registered person during the tax period:

Provided that where the registered person does not have any turnover during the said tax

period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by

taking values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover are

available, previous to the month during which the said value of ‘E/F’ is to be calculated;

Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of

exempt supplies and the total turnover shall exclude the amount of any duty or tax levied

under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of

List II of the said Schedule;

(j) the amount of credit attributable to non-business purposes if common inputs and input

services are used partly for business and partly for non-business purposes, be denoted as

‘D2’, and shall be equal to five per cent. of C2; and

(k) the remainder of the common credit shall be the eligible input tax credit attributed to the

purposes of business and for effecting supplies other than exempted supplies but including

zero rated supplies and shallbe denoted as ‘C3’, where,-

C3 = C2 - (D1+D2);

(l) the amount ‘C3’ shall be computed separately for input tax credit of central tax, State tax,

Union territory tax and integrated tax;

(m) the amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax liability of

the registered person:

Provided that where the amount of input taxrelating to inputs or input services used

partly for the purposes other than business and partly for effecting exempt supplies has been

identified and segregated at the invoice level by the registered person, the same shall be

included in ‘T1’ and ‘T2’ respectively, and theremaining amountofcredit on such inputs or

input services shall be included in ‘T4’.

(2)The input tax credit determined under sub-rule (1) shall be calculated finally for the

financial year before the due date for furnishing of the return for the month of September following

the end of the financial year to which such credit relates, in the manner specified in the said sub-

rule and-

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’

exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and

‘D2’, such excess shall be added to the output tax liability of the registered person in the

month not later than the month of September following the end of the financial year to

which such credit relates and the said person shall be liable to pay interest on the said

excess amount at the rate specified in sub-section (1) of section 50 for the period starting

from the first day of April of the succeeding financial year till the date of payment; or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’

and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’,

such excess amount shall be claimed as credit by the registered person in his return for a

month not later than the month of September following the end of the financial year to

which such credit relates.

43. Manner of determination of input tax credit in respect of capital goods and reversal

thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax

credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section

17, being partly used for the purposes of business and partly for other purposes, or partly used for

effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies,

shall be attributed to the purposes of business or for effecting taxable supplies in the following

manner, namely,-

(a) the amount of input tax in respect of capital goods used or intended to be used

exclusively for non-business purposes or used or intended to be used exclusively for

effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited

to his electronic credit ledger;

(b) the amount of input tax in respect of capital goods used or intended to be used

exclusively for effecting supplies other than exempted supplies but including zero-rated

supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic

credit ledger;

(b), denoted as ‘A’, shall be credited to the electronic credit ledger and the useful life of

such goods shall be taken as five years from the date of the invoice for such goods:

Provided that where any capital goods earlier covered under clause (a) is subsequently

covered under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at the

rate of five percentage points for every quarter or part thereof and the amount ‘A’ shall be

credited to the electronic credit ledger;

Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract

the provisions of sub-section (4) of section 18, if it is subsequently covered under this clause.

(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under

clause (c), to be denoted as ‘Tc’, shall be the common credit in respect of capital goods for

a tax period:

Provided that where any capital goods earlier covered under clause (b) is subsequently

covered under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of five

percentage points for every quarter or part thereof shall be added to the aggregate value ‘Tc’;

(e) the amount of input tax credit attributable to a tax period on common capital goods

during their useful life, be denoted as ‘Tm’ and calculated as-

Tm= Tc÷60

(f) the amount of input tax credit, at the beginning of a tax period, on all common capital

goods whose useful life remains during the tax period, be denoted as ‘Tr’ and shall be the

aggregate of ‘Tm’ for all such capital goods;

(g) the amount of common credit attributable towards exempted supplies, be denoted as

‘Te’, and calculated as-

Te= (E÷ F) x Tr

where,

‘E’ is the aggregate valueofexempt supplies, made, during the tax period, and

‘F’ is the total turnover of the registered person during the tax period:

Provided that where the registered person does not have any turnover during the said tax

period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking

values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover are available,

previous to the month during which the said value of ‘E/F’ is to be calculated;

Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt

supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of

List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;

(h) the amount Te along with the applicable interest shall, during every tax period of the

useful life of the concerned capital goods, be added to the output tax liability of the

person making such claim of credit.

(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax

and integrated tax.

44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit

relating toinputs held in stock, inputs contained in semi-finished and finished goods held in stock,

and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section

(5) of section 29, be determined in the following manner, namely,-

(a) for inputs held in stock and inputs contained in semi-finished and finished goods

held in stock, the input tax credit shall be calculated proportionately on the basis of the

corresponding invoices on which credit had been availed by the registered taxable

person on such inputs;

(b) for capital goods held in stock, the input tax credit involved in the remaining useful

life in months shall be computed on pro-rata basis, taking the useful life as five years.

Illustration

Capital goods have been in use for 4 years, 6 month and 15 days.

The useful remaining life in months= 5 months ignoring a part of the month

Input tax credit taken on such capital goods= C

Input tax credit attributable to remaining useful life= C multiplied by 5/60

(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of

integrated tax and central tax.

(3) Where the tax invoices related to the inputs held in stock are not available, the registered

person shall estimate the amount under sub-rule (1) based on the prevailing market price of the

goods on the effective date of the occurrence of any of the events specified in sub-section (4) of

section 18 or, as the case may be, sub-section (5) of section 29.

(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the

registered person and the details of the amount shall be furnished in FORM GST ITC-03, where

such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10,

where such amount relates to the cancellation of registration.

(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing

chartered accountantor cost accountant.

(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to

capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and

the amount shall be determined separately for input tax credit of IGST and CGST:

Provided that where the amount so determined is more than the tax determined on the

transaction value of the capital goods, the amount determined shall form part of the output tax

liability and the same shall be furnished in FORM GSTR-1.

45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-

(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of

a challan issued by the principal, including where such goods are sent directly to a job-worker.

(2) The challan issued by the principal to the job worker shall contain the details specified in

rule 55.

(3) The details of challan in respect of goods dispatched to a job worker or received from a

job worker or sent from one job worker to another during a quarter shall be included in FORM GST

ITC-04furnished for that period on or before the twenty-fifth day of the month succeeding the said

quarter.

(4) Where the inputs or capital goods are not returned to theprincipal within the time

stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by

the principal to the job worker on the day when the said inputs or capital goods were sent out and

the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax

along with applicable interest.

Explanation.- For the purposes of this Chapter,-

(1) the expressions “capital goods” shall include “plant and machinery” as defined in the

Explanation to section 17;

(2) for determining the value of an exempt supplyas referred to in sub-section (3) of section

17-

(a) the value of land and building shall be taken as the same as adopted for the

purpose of paying stamp duty; and

(b)the value of security shall be taken as one per cent. of the sale value of such

security.

Chapter VI

TAX INVOICE, CREDIT AND DEBIT NOTES

46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the

registered person containing the following particulars, namely,-

(a)

name, address and Goods and Services Tax Identification Number of the supplier;

(b)

a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters- hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(c)

date of its issue;

(d)

name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(e)

name and address of the recipient and the address of delivery, along with the name of

the State and its code, if such recipient is un-registered and where the value of the

taxable supply is fifty thousand rupees or more;

(f)

name and address of the recipient and the address of delivery, along with the name of

the State and its code, if such recipient is un-registered and where the value of the

taxable supply is less than fifty thousand rupees and the recipient requests that such

details be recorded in the tax invoice;

(g)

Harmonised System of Nomenclature code for goods or services;

(h)

description of goods or services;

(i)

quantity in case of goods and unit or Unique Quantity Code thereof;

(j)

total value of supply of goods or services or both;

(k)

taxable value of the supply of goods or services or both taking into account discount

or abatement, if any;

(l)

rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(m)

amount of tax charged in respect of taxable goods or services (central tax, State tax,

integrated tax, Union territory tax or cess);

(n)

place of supply along with the name of the State, in the case of a supply in the course

of inter-State trade or commerce;

(o)

address of delivery where the same is different from the place of supply;

(p)

whether the tax is payable on reverse charge basis; and

(q)

signature or digital signature of the supplier or his authorised representative:

Provided that the Commissionermay, on the recommendations of the Council, by

notification, specify-

(i)

the number of digits of Harmonised System of Nomenclature code for goods or

services that a class of registered persons shall be required to mention, for such period

as may be specified in the said notification; and

(ii)

the class of registered persons that would not be required to mention the

Harmonised System of Nomenclature code for goods or services, for such period as may

be specified in the said notification:

Provided further that where an invoice is required to be issued under clause (f) of sub-

section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month

for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds

rupees five thousand in a day from any or all the suppliers:

Provided also that in the case of the export of goods or services, the invoice shall carry an

endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY

MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF

INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e),

contain the following details, namely,-

(i) name and address of the recipient;

(ii) address of delivery; and

(iii) name of the country of destination:

Provided also that a registered person may not issue a tax invoice in accordance with the

provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,-

(a) the recipient is not a registered person; and

(b) the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in

respect of all such supplies.

47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the taxable

supply of services, shall be issued within a period of thirty days from the date of the supply of

service:

Provided that where the supplier of services is an insurer or a banking company or a

financial institution, including a non-banking financial company, the period within which the

invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the

supply of service:

Provided further that an insurer or a banking company or a financial institution, including a

non-banking financial company, or a telecom operator, or any other class of supplier of services as

may be notified by the Government on the recommendations of the Council, making taxable supplies

of services between distinct persons as specified in section 25, may issue the invoice before or at the

time such supplier records the same in his books of account or before the expiry of the quarter

during which the supply was made.

48. Manner of issuing invoice.- (1)The invoice shall be prepared in triplicate, in the case of supply

of goods, in the following manner, namely,-

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the

following manner, namely,-

(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and

(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

(3) The serial number of invoices issued during a tax period shall be furnished electronically

through the common portal in FORM GSTR-1.

49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be

issued by the supplier containing the following details, namely,-

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters -hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(d) name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(e) Harmonised System of Nomenclature Code for goods or services;

(f) description of goods or services or both;

(g) value of supply of goods or services or both taking into account discount or

abatement, if any; and

(h) signature or digital signature of the supplier or his authorised representative:

Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply

issued under this rule:

Provided further that any tax invoice or any other similar document issued under any other

Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of

supply for the purposes of the Act.

50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31

shall contain the following particulars, namely,-

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters-hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(d) name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(e) description of goods or services;

(f) amount of advance taken;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax charged in respect of taxable goods or services (central tax, State tax,

integrated tax, Union territory tax or cess);

(i) place of supply along with the name of State and its code, in case of a supply in the

course of inter-State trade or commerce;

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorised representative:

Provided that where at the time of receipt of advance,-

(i)

the rate of tax is not determinable, the tax shall be paid at the rate of eighteen

per cent.;

(ii) the nature of supply is not determinable, the same shall be treated as inter-State

supply.

51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall

contain the following particulars, namely:-

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters-hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(d) name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(e) number and date of receipt voucher issued in accordance with the provisions of rule

50;

(f) description of goods or services in respect of which refund is made;

(g) amount of refund made;

(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(i) amount of tax paid in respect of such goods or services (central tax, State tax,

integrated tax, Union territory tax or cess);

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorised representative.

52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31

shall contain the following particulars, namely:-

(a) name, address and Goods and Services Tax Identification Number of the supplier if

registered;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters-hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(d) name, address and Goods and Services Tax Identification Number of the recipient;

(e) description of goods or services;

(f) amount paid;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax payable in respect of taxable goods or services (central tax, State tax,

integrated tax, Union territory tax or cess);

(i) place of supply along with the name of State and its code, in case of a supply in the

course of inter-State trade or commerce; and

(j) signature or digital signature of the supplier or his authorised representative.

53. Revised tax invoice and credit or debit notes.- (1)A revised tax invoice referred to in section

31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-

(a) the word “Revised Invoice”, wherever applicable, indicated prominently;

(b) name, address and Goods and Services Tax Identification Number of the supplier;

(d) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters-hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination thereof, unique for

a financial year;

(e) date of issue of the document;

(f) name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(g) name and address of the recipient and the address of delivery, along with the name of

State and its code, if such recipient is un-registered;

(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of

supply;

(i) value of taxable supply of goods or services, rate of tax and the amount of the tax

credited or, as the case may be, debited to the recipient; and

(j) signature or digital signature of the supplier or his authorised representative.

(2) Every registered person who has been granted registration with effect from a date earlier

than the date of issuance of certificate of registration to him, may issue revised tax invoices in

respect of taxable supplies effected during the period starting from the effective date of registration

till the date of the issuance of the certificate of registration:

Provided that the registered person may issue a consolidated revised tax invoice in respect of

all taxable supplies made to a recipient who is not registered under the Act during such period:

Provided further that in the case of inter-State supplies, where the value of a supply does not

exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately

in respect of all the recipients located in a State, who are not registered under the Act.

(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the

provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT

TAX CREDIT NOT ADMISSIBLE”.

54. Tax invoice in special cases.- (1)An Input Service Distributor invoice or, as the case may be, an

Input Service Distributor credit note issued by an Input Service Distributor shall contain the

following details:-

(a) name, address and Goods and Services Tax Identification Number of the Input Service

Distributor;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters- hyphen or dash and

slash symbolised as- “-”, “/” respectively, and any combination thereof, unique for a

financial year;

(d) name, address and Goods and Services Tax Identification Number of the recipient to

whom the credit is distributed;

(e) amount of the credit distributed; and

(f) signature or digital signature of the Input Service Distributor or his authorised

representative:

Provided that where the Input Service Distributor is an office of a banking company or a

financial institution, including a non-banking financial company, a tax invoice shall include any

document in lieu thereof, by whatever name called, whether or not serially numbered but containing

the information as mentioned above.

(2) Where the supplier of taxable service is an insurer or a banking company or a financial

institution, including a non-banking financial company, the said supplier shall issue a tax invoice or

any other document in lieu thereof, by whatever name called, whether issued or made available,

physically or electronically whether or not serially numbered, and whether or not containing the

address of the recipient of taxable service but containing other information as mentioned under rule

46.

(3) Where the supplier of taxable service is a goods transport agency supplying services in

relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax

invoice or any other document in lieu thereof, by whatever name called, containing the gross weight

of the consignment, name of the consigner and the consignee, registration number of goods carriage

in which the goods are transported, details of goods transported, details of place of origin and

destination, Goods and Services Tax Identification Number of the person liable for paying tax

whether as consigner, consignee or goods transport agency, and also containing other information

as mentioned under rule 46.

(4) Where the supplier of taxable service is supplying passenger transportation service, a tax

invoice shall include ticket in any form, by whatever name called, whether or not serially numbered,

and whether or not containing the address of the recipient of service but containing other

information as mentioned under rule 46.

(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the

documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.

55. Transportation of goods without issue of invoice.- (1)For the purposes of-

(a) supply of liquid gas where the quantity at the time of removal from the place of

business of the supplier is not known,

(b) transportation of goods for job work,

(d) such other supplies as may be notified by the Board,

the consigner may issue a delivery challan, serially numbered not exceeding sixteen

characters, in one or multiple series, in lieu of invoice at the time of removal of goods for

transportation, containing the following details, namely:-

(i) date and number of the delivery challan;

(ii) name, address and Goods and Services Tax Identification Number of the consigner, if

registered;

(iii)name, address and Goods and Services Tax Identification Number or Unique Identity

Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature code and description of goods;

(v) quantity (provisional, where the exact quantity being supplied is not known);

(vi) taxable value;

(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax

or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.

(2)

The delivery challan shall be prepared in triplicate, in case of supply of goods, in the

following manner, namely:–

(a)

the original copy being marked as ORIGINAL FOR CONSIGNEE;

(b)

the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c)

the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.

(3)

Where goods are being transported on a delivery challan in lieu of invoice, the same

shall be declared as specified in rule 138.

(4)

Where the goods being transported are for the purpose of supply to the recipient but

the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the

supplier shall issue a tax invoice after delivery of goods.

(5)

Where the goods are being transported in a semi knocked down or completely

knocked down condition -

(a)

the supplier shall issue the complete invoice before dispatch of the first consignment;

(b)

the supplier shall issue a delivery challan for each of the subsequent consignments,

giving reference of the invoice;

(c)

each consignment shall be accompanied by copies of the corresponding delivery

challan along with a duly certified copy of the invoice; and

(d)

the original copy of the invoice shall be sent along with the last consignment.

Chapter VII

Accounts and Records

56. Maintenance of accounts by registered persons.- (1)Every registered person shall keep and

maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and

correct account of the goods or services imported or exported or of supplies attracting payment of

tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery

challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.

(2) Every registered person, other than a person paying tax under section 10, shall maintain

the accounts of stock in respect of goods received and supplied by him, and such accounts shall

contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off

or disposed of by way of gift or free sample and the balance of stock including raw materials,

finished goods, scrap and wastage thereof.

(3) Every registered person shall keep and maintain a separate account of advances received,

paid and adjustments made thereto.

(4) Every registered person, other than a person paying tax under section 10, shall keep and

maintain an account, containing the details of tax payable (including tax payable in accordance with

the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax,

input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery

challan issued or received during any tax period.

(5) Every registered person shall keep the particulars of -

(a) names and complete addresses of suppliers from whom he has received the goods or

services chargeable to tax under the Act;

(b) names and complete addresses of the persons to whom he has supplied goods or

services, where required under the provisions of this Chapter;

stored during transit along with the particulars of the stock stored therein.

(6)If any taxable goods are found to be stored at any place(s) other than those declared under

sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount

of tax payable on such goods as if such goods have been supplied by the registered person.

(7) Every registered person shall keep the books of account at the principal place of business

and books of account relating to additional place of business mentioned in his certificate of

registration and such books of account shall include any electronic form of data stored on any

electronic device.

(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten,

and all incorrect entries, otherwise than those of clerical nature, shall be scored out under

attestation and thereafter, the correct entry shall be recorded and where the registers and other

documents are maintained electronically, a log of every entry edited or deleted shall be maintained.

(9) Each volume of books of account maintained manually by the registered person shall be

serially numbered.

(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to

a registered person are found at any premises other than those mentioned in the certificate of

registration, they shall be presumed to be maintained by the said registered person.

(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-

(a) particulars of authorisation received by him from each principal to receive or

supply goods or services on behalf of such principal separately;

(b) particulars including description, value and quantity (wherever applicable) of goods or

services received on behalf of every principal;

(c)

particulars including description, value and quantity (wherever applicable) of goods or

services supplied on behalf of every principal;

(d) details of accounts furnished to every principal; and

(e)

tax paid on receipts or on supply of goods or services effected on behalf of every

principal.

(12) Every registered person manufacturing goods shall maintain monthly production

accounts, showing quantitative details of raw materials or services used in the manufacture and

quantitative details of the goods so manufactured including the waste and by products thereof.

(13) Every registered person supplying services shall maintain the accounts showing

quantitative details of goods used in the provision of services, details of input services utilised and

the services supplied.

(14) Every registered person executing works contract shall keep separate accounts for works

contract showing -

(a) the names and addresses of the persons on whose behalf the works contract is

executed;

(b) description, value and quantity (wherever applicable) of goods or services received for

the execution of works contract;

(d) the details of payment received in respect of each works contract; and

(e) the names and addresses of suppliers from whom he received goods or services.

(15) The records under the provisions of this Chapter may be maintained in electronic form

and the record so maintained shall be authenticated by means of a digital signature.

(16) Accounts maintained by the registered person together with all invoices, bills of supply,

credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and

outward supply shall be preserved for the period as provided in section 36 and shall, where such

accounts and documents are maintained manually, be kept at every related place of business

mentioned in the certificate of registration and shall be accessible at every related place of business

where such accounts and documents are maintained digitally.

(17) Any person having custody over the goods in the capacity of a carrier or a clearing and

forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person

shall maintain true and correct records in respect of such goods handled by him on behalf of such

registered person and shall produce the details thereof as and when required by the proper officer.

(18) Every registered person shall, on demand, produce the books of accounts which he is

required to maintain under any law for the time being in force.

57. Generation and maintenance of electronic records.-(1) Proper electronic back-up of records

shall be maintained and preserved in such manner that, in the event of destruction of such records

due to accidents or natural causes, the information can be restored within a reasonable period of

time.

(2) The registered person maintaining electronic records shall produce, on demand, the

relevant records or documents, duly authenticated by him, in hard copy or in any electronically

readable format.

(3) Where the accounts and records are stored electronically by any registered person, he

shall, on demand, provide the details of such files, passwords of such files and explanation for codes

used, where necessary, for access and any other information which is required for such access along

with a sample copy in print form of the information stored in such files.

58. Records to be maintained by owner or operator of godown or warehouse and

transporters.- (1)Every person required to maintain records and accounts in accordance with the

provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the

details regarding his business electronically on the common portal in FORM GST ENR-01,either

directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the

details furnished, a unique enrolment number shall be generated and communicated to the said

person.

(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory

shall be deemed to be enrolled in the State or Union territory.

(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details

furnished in FORM GST ENR-01 electronically on the common portal either directly or through a

Facilitation Centre notified by the Commissioner.

(4) Subject to the provisions of rule 56,-

(a) any person engaged in the business of transporting goods shall maintain records of

goods transported, delivered and goods stored in transit by him alongwith the Goods and

Services Tax Identification Number of the registered consigner and consignee for each of

his branches.

(b) every owner or operator of a warehouse or godown shall maintain books of

accountswith respect to the period for which particular goods remain in the warehouse,

including the particulars relating to dispatch, movement, receipt and disposal of such

goods.

(5) The owner or the operator of the godown shall store the goods in such manner that they can be

identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the

proper officer on demand.

Chapter VIII

Returns

59.

Form and manner of furnishing details of outward supplies.-(1)Every registered person,

other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017,

required to furnish the details of outward supplies of goods or services or both under section 37,

shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly

or through a Facilitation Centre notified by the Commissioner.

(2)

The details of outward supplies of goods or services or both furnished in FORM

GSTR-1 shall includethe–

(a) invoice wise details of all -

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakh rupees made

to the unregistered persons;

(b) consolidated details of all -

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto two and a half lakh

rupees made to unregistered persons for each rate of tax;

(3) The details of outward supplies furnished by the supplier shall be made available

electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in

FORM GSTR-4A andin FORM GSTR-6A through the common portal after the due date of filing of

FORM GSTR-1.

(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM

GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made

available to the supplier electronically in FORM GSTR-1A through the common portal and such

supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1

furnished earlierby the supplier shall stand amended to the extent of modifications accepted by him.

60.

Form and manner of furnishing details of inward supplies.-(1) Every registered person,

other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017,

required to furnish the details of inward supplies of goods or services or both received during a tax

period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part

Band Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said

section and furnish the same in FORM GSTR-2 electronically through the common portal, either

directly or from a Facilitation Centre notified by the Commissioner, after including therein details of

such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.

(2) Every registered person shall furnish the details, if any, required under sub-section (5) of

section 38 electronically in FORM GSTR-2.

(3) The registered person shall specify the inward supplies in respect of which he is not

eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be

determined at the invoice level.

(4) The registered person shall declare the quantum of ineligible input tax credit on inward

supplies which is relatable to non-taxable supplies or for purposes other than business and cannot

be determined at the invoice level in FORM GSTR-2.

(5) The details of invoices furnished by an non-resident taxable person in his return in FORM

GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A

electronically through the common portal and the said recipient may include the same in FORM

GSTR-2.

(6) The details of invoices furnished by an Input Service Distributor in his return in FORM

GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A

electronically through the common portal and the said recipient may include the same in FORM

GSTR-2.

(7) The details of tax deducted at source furnished by the deductor under sub-section (3) of

section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A

electronically through the common portal and the said deductee may include the same in FORM

GSTR-2.

(8) The details of tax collected at source furnishedby an e-commerce operator under section

52in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A

electronically through the common portal and such person may include the same in FORM GSTR-2.

(9) The details of inward supplies of goods or services or both furnished in FORM GSTR-2

shall includethe-

(a) invoice wise details of all inter-State and intra-State supplies received from registered

persons or unregistered persons;

(b) import of goods and services made; and

61.

Form and manner of submission of monthly return.-(1) Every registered person other than

a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input

Service Distributor or a non-resident taxable person or a person paying tax under section 10 or

section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-

section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or

through a Facilitation Centre notified by the Commissioner.

(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of

information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of

preceding tax periods.

(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the

provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other

amount payable under the Act or the provisions of this Chapter by debiting the electronic cash

ledger or electronic credit ledger and include thedetails in Part B of the return in FORM GSTR-3.

(4) A registered person, claiming refund of any balance in the electronic cash ledger in

accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of

the return in FORM GSTR-3 and such return shall be deemed to be an application filed under

section 54.

(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37and in

FORM GSTR-2 under section 38has been extended and the circumstances so warrant, return in

FORM GSTR-3B, in lieuof FORM GSTR-3, may be furnished in such manner and subject to such

conditions as may be notified by the Commissioner.

62.

Form and manner of submission of quarterly return by the composition supplier.-

(1) Every registered person paying tax under section 10 shall, on the basis of details

contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details,

furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either

directly or through a Facilitation Centre notified by the Commissioner.

(2) Every registered person furnishing the return under sub-rule (1) shall discharge his

liability towards tax, interest, penalty, fees or any other amount payable under the Act or the

provisions of this Chapter by debiting the electronic cash ledger.

(3) The return furnished under sub-rule (1) shall includethe-

(a) invoice wise inter-State and intra-State inward supplies received from registered and

un-registered persons; and

(b) consolidated details of outward supplies made.

(4) A registered person who has opted to pay tax under section 10 from the beginning of a

financial year shall, where required, furnish the details of outward and inward supplies and return

under rule 59, rule 60 and rule 61 relating to the period during which the person was liable to

furnish such details and returns till the due date of furnishing the return for the month of

September of the succeeding financial year or furnishing of annual return of the preceding financial

year, whichever is earlier.

Explanation.– For the purpose of this sub-rule, it is hereby declared that the person shall not be

eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the

period prior to his opting for the composition scheme.

(5) A registered person opting to withdraw from the composition scheme at his own motion or

where option is withdrawn at the instance of the proper officer shall, where required, furnish the

details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-

4 till the due date of furnishing the return for the quarter ending September of the succeeding

financial year or furnishing of annual return of the preceding financial year, whichever is earlier.

63.

Form and manner of submission of return by non-resident taxable person.-Every

registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically

through the common portal, either directly or through a Facilitation Centre notified by the

Commissioner, including therein the details of outward supplies and inward supplies and shall pay

the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this

Chapter within twenty days after the end of a tax period or within seven days after the last day of

the validity period of registration, whichever is earlier.

64. Form and manner of submission of return by persons providing online information and

database access or retrieval services.-Every registered person providing online information and

data base access or retrieval services from a place outside India to a person in India other than a

registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month

succeeding the calendar month or part thereof.

65.

Form and manner of submission of return by an Input Service Distributor.-Every Input

Service Distributor shall, on the basis of details contained inFORM GSTR-6A, and where required,

after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6,

containing the details of tax invoices on which credit has been received and those issued under

section 20, through the common portal either directly or from a Facilitation Centre notified by the

Commissioner.

66.Form and manner of submission of return by a person required to deduct tax at source.-(1)

Every registered person required to deduct tax at source under section 51 (hereafter in this rule

referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common

portal either directly or from a Facilitation Centre notified by the Commissioner.

(2) The details furnished by the deductor under sub-rule (1) shall be made available

electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the

common portal after the due date of filing of FORM GSTR-7.

(3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor

electronically on the basis of the return furnished under sub-rule (1) through the common portal in

FORM GSTR-7A.

67.

Form and manner of submission of statement of supplies through an e-commerce

operator.-(1) Every electronic commerce operator required to collect tax at source under section 52

shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or

from a Facilitation Centre notified by the Commissioner, containing details of supplies effected

through such operator and the amount of tax collected as required under sub-section (1) of section

52.

(2) The details furnished by the operator under sub-rule (1) shall be made available

electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the

due date of filing of FORM GSTR-8.

68.

Notice to non-filers of returns.-A notice in FORM GSTR-3A shall be issued, electronically,

to a registered person who fails to furnish return under section 39 or section 44 or section 45 or

section 52.

69.

Matching of claim of input tax credit .-The following details relating to the claim of input

tax credit on inward supplies including imports, provisionally allowed under section 41, shall be

matched under section 42 after the due date for furnishing the return in FORM GSTR-3-

(a) Goods and Services Tax Identification Number of the supplier;

(b) Goods and Services Tax Identification Number of the recipient;

(d) invoice or debit note date; and

(e) tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37and

FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim

of input tax credit shall also be extended accordingly:

Provided further that the Commissioner may, on the recommendations of the Council, by order,

extend the date of matching relating to claim of input tax credit to such date as may be specified

therein.

Explanation.- For the purpose of this rule, it is hereby declared that –

(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-

2 that were accepted by the recipient on the basis of FORM GSTR-2A without

amendment shall be treated as matched if the corresponding supplier has furnished a

valid return;

(ii) The claim of input tax credit shall be considered as matched where the amount of

input tax credit claimed is equal to or less than the output tax paid on such tax

invoice or debit note by the corresponding supplier.

70.

Final acceptance of input tax credit and communication thereof.-(1)The final acceptance

of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42,

shall be made available electronically to the registered person making such claim in FORM GST

MIS-1 through the common portal.

(2) The claim of input tax credit in respect of any tax period which had been communicated

as mismatched but is found to be matched after rectification by the supplier or recipient shall be

finally accepted and made available electronically to the person making such claim in FORM GST

MIS-1 through the common portal.

71.

Communication and rectification of discrepancy in claim of input tax credit and

reversal of claim of input tax credit.-(1)

Any discrepancy in the claim of input tax credit in

respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax

liable to be added under sub-section (5) of the said section on account of continuation of such

discrepancy, shall be made available to the recipient making such claim electronically in FORM

GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or

before the last date of the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement of outward supplies to be furnished for the month in which

the discrepancy is made available.

(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement of inward supplies to be furnished for the month in which the

discrepancy is made available.

(4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the

extent of discrepancy shall be added to the output tax liability of the recipient in his return to be

furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made

available.

Explanation.- For the purpose of this rule, it is hereby declared that -

(i) Rectification by a supplier means adding or correcting the details of an outward

supply in his valid return so as to match the details of corresponding inward supply

declared by the recipient;

(ii) Rectification by the recipient means deleting or correcting the details of an inward

supply so as to match the details of corresponding outward supply declared by the

supplier.

72.

Claim of input tax credit on the same invoice more than once.-Duplication of claims of

input tax credit in the details of inward supplies shall be communicated to the registered person in

FORM GST MIS-1electronically through the common portal.

73.

Matching of claim of reduction in the output tax liability .-The following details relating

to the claim of reduction in output tax liability shall be matched under section 43 after the due date

for furnishing the return in FORM GSTR-3:-

(a) Goods and Services Tax Identification Number of the supplier;

(b) Goods and Services Tax Identification Number of the recipient;

(c)

credit note number;

(d) credit note date; and

(e)

tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 under section 37and FORM

GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the

output tax liability shall be extended accordingly:

Provided further that the Commissioner may, on the recommendations of the Council, by order,

extend the date of matching relating to claim of reduction in output tax liability to such date as may

be specified therein.

Explanation.- For the purpose of this rule, it is hereby declared that –

(i) The claim of reduction inoutput tax liability due to issuanceof credit notes in FORM

GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without

amendment shall be treated as matched if the said recipient has furnished a valid return.

(ii) The claim of reduction in the output tax liability shall be considered as matched

where the amount of output tax liability after taking into account the reduction claimed

is equal to or more than the claim of input tax credit after taking into account the

reduction admitted and discharged on such credit note by the corresponding recipient in

his valid return.

74.

Final acceptance of reduction in output tax liability and communication thereof.-

(1) The final acceptance of claim of reduction in output tax liability in respect of any tax

period, specified in sub-section (2) of section 43, shall be made available electronically to the person

making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of reduction in output tax liability in respect of any tax period which had been

communicated as mis-matched but is found to be matched after rectification by the supplier or

recipient shall be finally accepted and made available electronically to the person making such claim

in FORM GST MIS-1 through the common portal.

75.

Communication and rectification of discrepancy in reduction in output tax liability

and reversal of claim of reduction.-(1)

Any discrepancy in claim of reduction in output tax

liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added

under sub-section (5) of the said section on account of continuation of such discrepancy, shall be

made available to the registered person making such claim electronically in FORM GST MIS- 1 and

the recipient electronically in FORM GST MIS-2 through the common portal on or before the last

date of the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement of outward supplies to be furnished for the month in which

the discrepancy is made available.

(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement of inward supplies to be furnished for the month in which the

discrepancy is made available.

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the

extent of discrepancy shall be added to the output tax liability of the supplier and debited to the

electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding

the month in which the discrepancy is made available.

Explanation.- For the purpose of this rule, it is hereby declared that –

(i) Rectification by a supplier means deleting or correcting the details of an outward

supply in his valid return so as to match the details of corresponding inward supply

declared by the recipient;

(ii) Rectification by the recipient means adding or correcting the details of an inward

supply so as to match the details of corresponding outward supply declared by the

supplier.

76.

Claim of reduction in output tax liability more than once.-The duplication of claims for

reduction in output tax liability in the details of outward supplies shall be communicated to the

registered person in FORM GST MIS-1 electronically through the common portal.

77.

Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-

section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in

his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-

05 and the amount credited shall be available for payment of any future liability towards interest or

the taxable person may claim refund of the amount under section 54.

78.

Matching of details furnished by the e-Commerce operator with the details furnished

by the supplier.-The following details relating to the supplies made through an e-Commerce

operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared

by the supplier in FORM GSTR-1-

(a) State of place of supply; and

(b) net taxable value:

Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been

extended, the date of matching of the above mentioned details shall be extended accordingly.

Provided further that the Commissioner may, on the recommendations of the Council, by order,

extend the date of matching to such date as may be specified therein.

79.

Communication and rectification of discrepancy in details furnished by the e-

commerce operator and the supplier.-(1) Any discrepancy in the details furnished by the operator

and those declared by the supplier shall be made available to the supplier electronically in FORM

GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS–4 on the common

portal on or before the last date of the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement of outward supplies to be furnished for the month in which

the discrepancy is made available.

(3) An operator to whom any discrepancy is made available under sub-rule (1) may make

suitable rectifications in the statement to be furnished for the month in which the discrepancy is

made available.

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the

extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM

GSTR-3 for the month succeeding the month in which the details of discrepancy are made available

and such addition to the output tax liability and interest payable thereon shall be made available to

the supplier electronically on the common portal in FORM GST MIS–3.

80.

Annual return.-(1) Every registered person, other than an Input Service Distributor, a person

paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable

person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically

in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre

notified by the Commissioner:

Provided that a person paying tax under section 10shall furnish the annual return in FORM

GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52

shall furnish annual statement referred to in sub-section (5) of the said section inFORM GSTR -9B.

(3) Every registered person whose aggregate turnover during a financial year exceeds two

crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he

shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in

FORM GSTR-9C, electronicallythrough the common portal either directly or througha Facilitation

Centre notified by the Commissioner.

81.

Final return.-Every registered person required to furnish a final return under section 45,

shall furnish such return electronically in FORM GSTR-10 through the common portal either

directly or through a Facilitation Centre notified by the Commissioner.

82. Details of inward supplies of persons having Unique Identity Number.-(1)Every person who

has been issued a Unique Identity Number and claims refund of the taxes paid on his inward

supplies, shall furnish the details of such supplies of taxable goods or services or both electronically

in FORM GSTR-11, along with application for such refund claim, through the common portal either

directly or through a Facilitation Centre notified by the Commissioner.

(2)Every person who has been issued a Unique Identity Number for purposes other than

refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or

both as may be required by the proper officer in FORM GSTR-11.

83.Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST

PCT-01 may be made electronically through the common portal either directly or through a

Facilitation Centre notified by the Commissioner for enrolment as goods and services tax

practitioner by any person who-

(a) (i)

is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudicated as insolvent;

(iv) has not been convicted by a competent court;-

(b) satisfies any of the following conditions, namely:-

(i) that he is a retired officer of the Commercial Tax Department of any State

Government or of the Central Board of Excise and Customs, Department of

Revenue, Government of India, who, during his service under the Government,

had worked in a post not lower in rank than that of a Group-B gazetted officer for

a period of not less than two years; or

(ii) that he has enrolled as a sales tax practitioner or tax return preparer under

the existing law for a period of not less than five years;

(i) a graduate or postgraduate degree or its equivalent examination having a

degree in Commerce, Law, Banking including Higher Auditing, or Business

Administration or Business Management from any Indian University established

by any law for the time being in force; or

(ii) a degree examination of any Foreign University recognized by any Indian

University as equivalent to the degree examination mentioned in sub-clause (i); or

(iii) any other examination notified by the Government, on the recommendation of

the Council, for this purpose; or

(iv) has passed any of the following examinations, namely:-

(a) final examination of the Institute of Chartered Accountants of India;

(b) final examination of the Institute of Cost Accountants of India; or

(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf

shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods

and services tax practitionerand issue a certificate to that effect in FORM GST PCT-02 or reject his

application where it is found that the applicant is not qualified to be enrolled as a goods and services

tax practitioner.

(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:

Provided that no person enrolled as a goods and services tax practitioner shall be eligible to

remain enrolled unless he passes such examination conducted at such periods and by such

authority as may be notified by the Commissioner on the recommendations of the Council:

Provided further that no person to whom the provisions of clause (c) of sub-section (1) apply

shall be eligible to remain enrolled unless he passes the said examination within a period of one year

from the appointed date.

(4) If any goods and services tax practitioneris found guilty of misconduct in connection with

any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in

FORM GST PCT-03 for such misconductand after giving him a reasonable opportunity of being

heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section

48 to function as a goods and services tax practitioner.

(5) Any person against whom an order under sub-rule (4) is made may, within thirty days

from the date of issue of such order, appeal to the Commissioner against such order.

(6) Any registered person may, at his option, authorise a goods and services tax

practitioneron the common portal in FORM GST PCT-05 or, at any time, withdraw such

authorisation in FORM GST PCT-05 and the goods and services tax practitionerso authorised shall

be allowed to undertake such tasks as indicated in the said authorisation during the period of

authorisation.

(7) Where a statement required to be furnished by a registered person has been furnished by

the goods and services tax practitioner authorised by him, a confirmation shall be sought from the

registered person over email or SMS and the statement furnished by the goods and services tax

practitioner shall be made available to the registered person on the common portal:

Provided that where the registered person fails to respond to the request for confirmation till

the last date of furnishing of such statement, it shall be deemed that he has confirmed the

statement furnished by the goods and services tax practitioner.

(8) A goods and services tax practitionercan undertake any or all of the following activities on

behalf of a registered person, if so authorised by him to-

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(d) file a claim for refund; and

(e) file an application for amendment or cancellation of registration:

Provided that where any application relating to a claim for refund or an application for

amendment or cancellation of registration has been submitted by the goods and services tax

practitioner authorised by the registered person, a confirmation shall be sought from the registered

person and the application submitted by the said practitioner shall be made available to the

registered person on the common portal and such application shall not be proceeded with further

until the registered person gives his consent to the same.

(9) Any registered person opting to furnish his return through a goods and services tax

practitioner shall-

(a) give his consent in FORM GST PCT-05 to any goods and services tax practitionerto

prepare and furnish his return; and

(b) before confirming submission of any statement prepared by the goods and services

tax practitioner, ensure that the facts mentioned in the return are true and correct.

(10) The goods and services tax practitionershall-

(a) prepare the statements with due diligence; and

(b) affix his digital signature on the statements prepared by him or electronically verify

using his credentials.

(11) A goods and services tax practitioner enrolled in any other State or Union territory shall

be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).

84.

Conditions for purposes of appearance.-(1) No person shall be eligible to attend before any

authority as a goods and services tax practitioner in connection with any proceedings under the Act

on behalf of any registered or un-registered person unless he has been enrolled under rule 83.

(2) A goods and services tax practitioner attending on behalf of a registered or an un-

registered person in any proceedings under the Act before any authority shall produce before such

authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.

Chapter IX

Payment of Tax

85. Electronic Liability Register.-(1) The electronic liability register specified under sub-section (7)

of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest,

penalty, late fee or any other amounton the common portal and all amounts payable by him shall be

debited to the saidregister.

(2) The electronic liability register of the person shall be debited by-

(a) the amount payable towards tax, interest, late fee or any other amount payable as per

the return furnishedby the said person;

(b) the amount of tax, interest, penalty or any other amount payable as determined by a

proper officer in pursuance of any proceedings under the Act or as ascertained by the

said person;

section 43 or section 50; or

(d) any amount of interest that may accrue from time to time.

(3) Subject to the provisions of section 49, payment of every liability by a registered person as

per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the

electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited

accordingly.

(4) The amount deducted under section 51, or the amount collected under section 52, or the

amount payable on reverse charge basis, or the amount payable under section 10, any amount

payable towards interest, penalty, feeor any other amount under the Act shall be paid by debiting

the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be

credited accordingly.

(5) Any amount of demand debited in the electronic liability register shall stand reduced to

the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic

tax liability register shall be credited accordingly.

(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully,

as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in

the show cause notice or demand order and the electronic liability register shall be credited

accordingly.

(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger,

communicate the same to the officer exercising jurisdiction in the matter, through the common

portal in FORM GST PMT-04.

86.

Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST

PMT-02 for each registered person eligible for input tax credit under the Acton the common portal

and every claim of input tax credit under the Act shall be credited to the said ledger.

(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in

accordance with the provisions of section 49.

(3) Where a registered person has claimed refund of any unutilized amount from the

electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of

the claim shall be debited in the said ledger.

(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule

(3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer

by an order made in FORM GST PMT-03.

(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the

electronic credit ledger under any circumstance.

(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,

communicate the same to the officer exercising jurisdiction in the matter, through the common

portal in FORM GST PMT-04.

Explanation.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be

rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer

that he shall not file an appeal.

87.

Electronic Cash Ledger.-(1) The electronic cash ledger under sub-section (1) of section 49

shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late

fee or any other amount, on the common portal for crediting the amount deposited and debiting the

payment therefrom towards tax, interest, penalty, fee or any other amount.

(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on

the common portal and enter the details of the amount to be deposited by him towards tax, interest,

penalty, fees or any other amount.

(3) The deposit under sub-rule (2) shall be made through any of the following modes,

namely:-

(i)

Internet Banking through authorised banks;

(ii) Credit card or Debit card through the authorised bank;

(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank;

(iv) Over the Counter payment through authorised banks for deposits up to ten

thousand rupees per challan per tax period, by cash, cheque or demand draft:

Provided that the restriction for deposit up to ten thousand rupees per challan in case of an

Over the Counter payment shall not apply to deposit to be made by –

(a) Government Departments or any other deposit to be made by persons as may be

notified by the Commissioner in this behalf;

(b) Proper officer or any other officer authorised to recover outstanding dues from any

person, whether registered or not, including recovery made through attachment or sale

of movable or immovable properties;

cash, cheque ordemand draft during any investigation or enforcement activity or any ad

hoc deposit:

Provided further that the challan in FORM GST PMT-06 generated at the common portal

shall be valid for a period of fifteen days.

Explanation.– For the purpose of this sub-rule, it is hereby clarified that for making payment of any

amount indicated in the challan, the commission, if any, payable in respect of such payment shall

be borne by the person making such payment.

(4) Any payment required to be made by a person who is not registered under the Act, shall

be made on the basis of a temporary identification number generated through the common portal.

(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time

Gross Settlementmode from any bank, the mandate form shall be generated along with the challan

on the common portaland the same shall be submitted to the bank from where the payment is to be

made:

Provided that the mandate form shall be valid for a period of fifteen days from the date of

generation of challan.

(6) On successful credit of the amount to the concerned government account maintained in

the authorised bank, a Challan Identification Number shall be generated by the collecting bank and

the same shall be indicated in the challan.

(7) On receipt of the Challan Identification Number from the collecting bank, the said amount

shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been

made and the common portal shall make available a receipt to this effect.

(8) Where the bank account of the person concerned, or the person making the deposit on his

behalf, is debited but no Challan Identification Number is generated or generated but not

communicated to the common portal, the said person may represent electronically in FORM GST

PMT-07 through the common portal to the bank or electronic gateway through which the deposit

was initiated.

(9) Any amount deducted under section 51 or collected under section 52 and claimed in

FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as

the case may be, collected shall be credited to his electronic cash ledger in accordance with the

provisions of rule 87.

(10) Where a person has claimed refund of any amount from the electronic cash ledger, the

said amount shall be debited to the electronic cash ledger.

(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-

rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper

officer by an order made in FORM GST PMT-03.

(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,

communicate the same to the officer exercising jurisdiction in the matter, through the common

portal in FORM GST PMT-04.

Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.

Explanation 2.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be

rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer

that he shall not file an appeal.

88. Identification number for each transaction.-(1) A unique identification number shall be

generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the

case may be.

(2) The unique identification number relating to discharge of any liability shall be indicated in

the corresponding entry in the electronic liability register.

(3) A unique identification number shall be generated at the common portal for each credit in

the electronic liability register for reasons other than those covered under sub-rule (2).

Chapter X

Refund

89.

Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any

person, except the persons covered by notification issued under section 55,claiming refund of any

tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid

on goods exported out of India, may file an application electronically in FORM GST RFD-01 through

the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that any claim for refund relating to balance in the electronic cash ledger in

accordance with the provisions of sub-section (6) of section 49 may be made through the return

furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7,as the

case may be:

Provided further that in respect of supplies to a Special Economic Zone unit or a Special

Economic Zone developer, the application for refund shall be filed by the –

(a) supplier of goods after such goods have been admitted in full in the Special Economic

Zone for authorised operations, as endorsed by the specified officer of the Zone;

(b) supplier of services along with such evidence regarding receipt of services for

authorised operations as endorsed by the specified officer of the Zone:

Provided also that in respect of supplies regarded as deemed exports, the application shall be

filed by the recipient of deemed export supplies:

Provided also that refund of any amount, after adjusting the tax payable by the applicant out

of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in

the last return required to be furnished by him.

(2) The application under sub-rule (1) shall be accompanied by any of the following

documentary evidences, as applicable, to establish that a refund is due to the applicant:-

(a) the reference number of the order and a copy of the order passed by the proper officer

or an appellate authority or Appellate Tribunal or court resulting in such refund or

reference number of the payment of the amount specified in sub-section (6) of section

107 and sub-section (8) of section 112 claimed as refund;

(b) a statement containing the number and date of shipping bills or bills of export and

the number and the date of the relevant export invoices, in a case where the refund is on

account of export of goods;

Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in

a case where the refund is on account of the export of services;

(d) a statement containing the number and date of invoices as provided in rule 46 along

with the evidence regarding the endorsement specified in the second proviso to sub-rule

(1) in the case of the supply of goods made to a Special Economic Zone unit or a Special

Economic Zone developer;

(e) a statement containing the number and date of invoices, the evidence regarding the

endorsement specified in the second proviso to sub-rule (1) and the details of payment,

along with the proof thereof, made by the recipient to the supplier for authorised

operations as defined under the Special Economic Zone Act, 2005, in a case where the

refund is on account of supply of services made to a Special Economic Zone unit or a

Special Economic Zone developer;

(f) a declaration to the effect that the Special Economic Zone unit or the Special

Economic Zone developer has not availed the input tax credit of the tax paid by the

supplier of goods or services or both, in a case where the refund is on account of supply

of goods or services made to a Special Economic Zone unit or a Special Economic Zone

developer;

(g) a statement containing the number and date of invoices along with such other

evidence as may be notified in this behalf, in a case where the refund is on account of

deemed exports;

(h) a statement in Annex 1 of FORM GST RFD-01 containing the number and the date of

the invoices received and issued during a tax period in a case where the claim pertains to

refund of any unutilized input tax credit under sub-section (3) of section 54 where the

credit has accumulated on account of the rate of tax on the inputs being higher than the

rate of tax on output supplies, other than nil-rated or fully exempt supplies;

(i) the reference number of the final assessment order and a copy of the said order in a

case where the refund arises on account of the finalisation of provisional assessment;

(j) a statement showing the details of transactions considered as intra-State supply but

which is subsequently held to be inter-State supply;

(k) a statement showing the details of the amount of claim on account of excess payment

of tax;

(l) a declaration to the effect that the incidence of tax, interest or any other amount

claimed as refund has not been passed on to any other person, in a case where the

amount of refund claimed does not exceed two lakh rupees:

Provided that a declaration is not required to be furnished in respect of the cases covered

under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of

section 54;

(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a

cost accountant to the effect that the incidence of tax, interest or any other amount

claimed as refund has not been passed on to any other person, in a case where the

amount of refund claimed exceeds two lakh rupees:

Provided that a certificate is not required to be furnished in respect of cases covered

under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of

section 54;

Explanation.– For the purposes of this rule-

(i)

in case of refunds referred to in clause (c) of sub-section (8) of section 54, the

expression “invoice” means invoice conforming to the provisions contained in section

31;

(ii)

where the amount of tax has been recovered from the recipient, it shall be

deemed that the incidence of tax has been passed on to the ultimate consumer.

(3) Where the application relates to refund of input tax credit, the electronic credit ledger

shall be debited by the applicant by an amount equal to the refund so claimed.

(4) In the case of zero-rated supply of goods or services or both without payment of tax under

bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted

as per the following formula -

Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of

services) x Net ITC ÷Adjusted Total Turnover

Where,-

(A) "Refund amount" means the maximum refund that is admissible;

(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant

period;

made during the relevant period without payment of tax under bond or letter of undertaking;

(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of

services made without payment of tax under bond or letter of undertaking, calculated in the

following manner, namely:-

Zero-rated supply of services is the aggregate of the payments received during the

relevant period for zero-rated supply of services and zero-rated supply ofservices

where supply has been completed for which payment had been received in advance in

any period prior to the relevant period reduced by advances received for zero-rated

supply ofservices for which the supply of services has not been completed during the

relevant period;

(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined

under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-

rated supplies, during the relevant period;

(F) “Relevant period” means the period for which the claim has been filed.

(5) In the case of refund on account of inverted duty structure, refund of input tax credit

shall be granted as per the following formula -

Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total

Turnover} - tax payable on such inverted rated supply of goods

Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total

turnover” shall have the same meanings as assigned to them in sub-rule (4).

90.

Acknowledgement.- (1) Where the application relates to a claim for refund from the

electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the

applicant through the common portal electronically, clearly indicating the date of filing of the claim

for refund and the time period specified in sub-section (7) of section 54 shall be counted from such

date of filing.

(2)The application for refund, other than claim for refund from electronic cash ledger, shall

be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said

application, scrutinize the application for its completeness and where the application is found to be

complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in FORM GST RFD-02

shall be made available to the applicant through the common portal electronically, clearly indicating

the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54

shall be counted from such date of filing.

(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies

to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to

file a fresh refund application after rectification of such deficiencies.

(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State

Goods and Service Tax Rules, the same shall also deemed to have been communicated under this

rule along with the deficiencies communicated under sub-rule (3).

(5) Where deficiencies have been communicated in FORM GST RFD-03 under the Central

Goods and Service Tax Rules, the same shall also deemed to have been communicated under this

rule along with the deficiencies communicated under sub-rule (3).

91.

Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of

sub-section (6) of section 54 shall be granted subject to the condition that the person claiming

refund has, during any period of five years immediately preceding the tax period to which the claim

for refund relates, not been prosecuted for any offence under the Act or under an existing law where

the amount of tax evaded exceeds two hundred and fifty lakh rupees.

(2) The proper officer, after scrutiny of the claim and the evidence submitted in support

thereof and on being prima faciesatisfied that the amount claimed as refund under sub-rule (1) is

due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make

an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a

provisional basis within a period not exceeding sevendays from the date of the acknowledgement

under sub-rule (1) or sub-rule (2) of rule 90.

(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount

sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank

accounts of the applicant mentioned in his registration particulars and as specified in the

application for refund.

92.

Order sanctioning refund.- (1) Where, upon examination of the application, the proper

officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the

applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of refund to

which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a

provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding

demand under the Act or under any existing law and the balance amount refundable:

Provided that in cases where the amount of refund is completely adjusted against any

outstanding demand under the Act or under any existinglaw, an order giving details of the

adjustment shall be issued in Part A of FORM GST RFD-07.

(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund

is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section

(11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons

for withholding of such refund.

(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole

or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he

shall issue a notice in FORM GST RFD-08to the applicant, requiring him to furnish a reply inFORM

GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the

reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or

rejecting the said refund claim and the said order shall be made available to the applicant

electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is

allowed:

Provided that no application for refund shall be rejected without giving the applicant an

opportunity of being heard.

(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or

sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order

in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the amount of refund

andthesameshall be electronically credited to any of the bank accounts of the applicant mentioned

in his registration particulars and as specified in the application for refund.

(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or

sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an

order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund

to be credited to the Consumer Welfare Fund.

93.

Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been

communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall

be re-credited to the electronic credit ledger.

(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the

amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an

order made in FORM GST PMT-03.

Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is

finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall

not file an appeal.

94.

Order sanctioning interest on delayed refunds.- Where any interest is due and payable to

the applicant under section 56, the proper officer shall make an order along witha payment advice in

FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay

for which interest is payable and the amount of interest payable, and such amount of interest shall

be electronically credited to any of the bank accounts of the applicant mentioned in his registration

particulars and as specified in the application for refund.

95.

Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him

on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST

RFD-10 once in every quarter, electronically on the common portal, either directly or through a

Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of

goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward

supplies furnished by the corresponding suppliers in FORM GSTR-1.

(2) An acknowledgement for the receipt of the application for refund shall be issued in FORM

GST RFD-02.

(3) The refund of tax paid by the applicant shall be available if-

(a) the inward supplies of goodsor services orboth were received from a registered person

against a tax invoice and the price of the supply covered under a single tax invoice

exceeds five thousand rupees, excluding tax paid, if any;

(b) name and Goods and Services Tax Identification Number or Unique Identity Number

of the applicant is mentioned in the tax invoice; and

satisfied.

(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of

refund under this rule.

(5) Where an express provision in a treaty or other international agreement, to which the

President or the Government of India is a party, is inconsistent with the provisions of this Chapter

rules, such treaty or international agreement shall prevail.

96.

Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed

by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods

exported out of India and such application shall be deemed to have been filed only when:-

(a) the person in charge of the conveyance carrying the export goods duly files an export

manifest or an export report covering the number and the date of shipping bills or bills of

export; and

(b) the applicant has furnished a valid return in FORM GSTR-3;

(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be

transmitted electronically by the common portal to the system designated by the Customs and the

said system shall electronically transmit to the common portal, a confirmation that the goods

covered by the said invoices have been exported out of India.

(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM

GSTR-3 from the common portal, the system designated by the Customs shall process the claim for

refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of

export shall be electronically credited to the bank account of the applicant mentioned in his

registration particulars and as intimated to the Customs authorities.

(4) The claim for refund shall be withheld where,-

(a) a request has been received from the jurisdictional Commissioner of central tax, State

tax or Union territory tax to withhold the payment of refund due to the person claiming

refund in accordance with the provisions of sub-section (10) or sub-section (11) of section

54; or

(b) the proper officer of Customs determines that the goods were exported in violation of

the provisions of the Customs Act, 1962.

(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4),

the proper officer of integrated tax at the Customs station shall intimate the applicant and the

jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and

a copy of such intimation shall be transmitted to the common portal.

(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or

State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST

RFD-07.

(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)

of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as

the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.

(8) The Central Government may pay refund of the integrated tax to the Government of

Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where

such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the

integrated tax.

97.

Consumer Welfare Fund.- (1)All credits to the Consumer Welfare Fund shall be made under

sub-rule (5) of rule 92.

(2) Any amount, having been credited to the Fund, ordered or directed as payable to any

claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be

paid from the Fund.

(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of

section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account

to which the amount is transferred for utilisation.

(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a

Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee

shall make recommendations for proper utilisation of the money credited to the Consumer Welfare

Fund for welfare of the consumers.

(5) The Committee shall meet as and when necessary, but not less than once in three

months.

(6) Any agency or organisation engaged in consumer welfare activities for a period of three

years registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) or under

any other law for the time being in force, including village or mandal or samiti level co-operatives of

consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in

the Industrial Disputes Act, 1947 (Central Act 14 of 1947) recommended by the Bureau of Indian

Standards to be engaged for a period of five years in viable and useful research activity which has

made, or is likely to make, significant contribution in formulation of standard mark of the products

of mass consumption, the Central Government or the State Government may make an application

for a grant from the Consumer Welfare Fund:

Provided that a consumer may make application for reimbursement of legal expenses

incurred by him as a complainant in a consumer dispute, after its final adjudication.

(7)All applications for grant from the Consumer Welfare Fund shall be made by the applicant

Member Secretary, but the Committee shall not consider an application, unless it has been inquired

into in material details and recommended for consideration accordingly, by the Member Secretary.

(8) The Committee shall have powers -

(a)

to require any applicant to produce before it, or before a duly authorised

Officer of the Government such books, accounts, documents, instruments, or

commodities in custody and control of the applicant, as may be necessary for proper

evaluation of the application;

(b)

to require any applicant to allow entry and inspection of any premises, from

which activities claimed to be for the welfare of consumers are stated to be carried on,

to a duly authorised officer of the Central Government or, as the case may be, State

Government;

(c)

to get the accounts of the applicants audited, for ensuring proper utilisation of

the grant;

(d)

to require any applicant, in case of any default, or suppression of material

information on his part, to refund in lump-sum, the sanctioned grant to the

Committee, and to be subject to prosecution under the Act;

(e)

to recover any sum due from any applicant in accordance with the provisions

of the Act;

(f)

to require any applicant, or class of applicants to submit a periodical report,

indicating proper utilisation of the grant;

(g)

to reject an application placed before it on account of factual inconsistency, or

inaccuracy in material particulars;

(h)

to recommend minimum financial assistance, by way of grant to an applicant,

having regard to his financial status, and importance and utility of nature of activity

under pursuit, after ensuring that the financial assistance provided shall not be

misutilised;

(i)

to identify beneficial and safe sectors, where investments out of Consumer

Welfare Fund may be made and make recommendations, accordingly;

(j)

to relax the conditions required for the period of engagement in consumer

welfare activities of an applicant;

(k)

to make guidelines for the management, administration and audit of the

Consumer Welfare Fund.

(9) The Central Consumer Protection Council and the Bureau of Indian Standards

shall recommend to the Goods and Services Tax Council, the broad guidelines for considering

the projects or proposals for the purpose of incurring expenditure from the Consumer

Welfare Fund.

CHAPTER XI

ASSESSMENT AND AUDIT

98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a

provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an

applicationalong with the documents in support of his request, electronically, in FORM GST ASMT-

01on the common portal, either directly or through a Facilitation Centre notified by the

Commissioner.

(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in

FORM GST ASMT-02 requiring the registered person to furnish additional information or

documents in support of his request and the applicant shall file a reply to the notice in FORM GST

ASMT – 03, and may appear in person before the said officer if he so desires.

(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax

on a provisional basis indicating the value or the rate or both on the basis of which the assessment

is to be allowed on a provisional basis and the amount for which the bond is to be executed and

security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.

(4) The registered person shall execute a bond in accordance with the provisions of sub-

section (2) of section 60 in FORM GST ASMT-05along with a security in the form of a bank

guarantee for an amount as determined under sub-rule (3):

Provided that a bond furnished to the proper officer under the CentralGoods and Services

Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the

provisions of the Act and the rules made thereunder.

Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of

integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the

transaction.

(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information

and records required for finalization of assessment under sub-section (3) of section 60 and shall

issue a final assessment order, specifying the amount payable by the registered person or the

amount refundable, if any, in FORM GST ASMT-07.

(6) The applicant may file an application in FORM GST ASMT- 08for release of security

furnished under sub-rule (4) after issue of order under sub-rule (5).

(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring

that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST

ASMT–09within a period of seven working days from the date of receipt of the application under

sub-rule (6).

99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for

scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61

with reference to the information available with him, and in case of any discrepancy, he shall issue a

notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking

his explanation thereto within such time, not exceeding thirty days from the date of service of the

notice or such further period as may be permitted by him and also, where possible, quantifying the

amount of tax, interest and any other amount payable in relation to such discrepancy.

(2) The registered person may accept the discrepancy mentioned in the notice issued under

sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and

inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the

proper officer.

(3) Where the explanation furnished by the registered person or the information submitted

under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in

FORM GST ASMT-12.

100. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of

section 62 shall be issued in FORM GST ASMT-13.

(2) The proper officer shall issue a notice to a taxable person in accordance with the

provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is

proposed to be made on best judgment basis and after allowing a time of fifteen days to such person

to furnish his reply, if any, pass an order in FORM GST ASMT-15.

(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in

FORM GST ASMT-16.

(4) The person referred to in sub-section (2) of section 64 may file an application for

withdrawal of the summary assessment order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-

section (2) of section 64 shall be issued in FORM GST ASMT-18.

101. Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a

financial year or multiples thereof.

(2) Where it is decided to undertake the audit of a registered person in accordance with the

provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in accordance

with the provisions ofsub-section (3) of the said section.

(3) The proper officer authorised to conduct audit of the records and books of account of the

registered person shall, with the assistance of the team of officers and officials accompanying him,

verify the documents on the basis of which the books of account are maintained and the returns and

statements furnished under the provisions of the Act and the rules made thereunder, the

correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of

supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and

other relevant issues and record the observations in his audit notes.

(4) The proper officer may inform the registered person of the discrepancies noticed, if any, as

observed in the audit and the said person may file his reply and the proper officer shall finalise the

findings of the audit after due consideration of the reply furnished.

(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the

registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST

ADT-02.

102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the

provisions of section 66, the officer referred to in the said section shall issue a direction in FORM

GST ADT-03to the registered person to get his records audited by a chartered accountant or a cost

accountant specified in the said direction.

(2) On conclusion of special audit, the registered person shall be informed of the findings of

special audit in FORM GST ADT-04.

Chapter – XII

Advance Ruling

103. Qualification and appointment of members of the Authority for Advance Ruling.-The

Central Government and the State Government shall appoint officer in the rank of Joint

Commissioner as member of the Authority for Advance Ruling.

104. Form and manner of application to the Authority for Advance Ruling.- (1)An application

for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common

portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be

deposited in the manner specified in section 49.

(2) The application referred to in sub-rule (1), the verification contained therein and all

relevant documents accompanying such application shall be signed in the manner specified in rule

26.

105. Certification of copies of the advance rulings pronounced by the Authority.-A copy of the

advance ruling shall be certified to be a true copy of its original by any member of the Authority for

Advance Ruling.

106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-(1) An appeal

against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant

on the common portal in FORM GST ARA-2 and shall be accompanied by a fee of ten thousand

rupees, to be deposited in the manner specified in section 49.

(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be

made by the concerned officer or the jurisdictional officer referred to in section 100 on the common

portal in FORM GST ARA-3 and no fee shall be payable by the said officer for filing the appeal.

(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all

relevant documents accompanying such appeal shall be signed, -

(a) inthe case of the concerned officer or jurisdictional officer, by an officer authorised

in writing by such officer; and

(b) in the case of an applicant, in the manner specified in rule 26.

107. Certification of copies of the advance rulings pronounced by the Authority. - A copy of

the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by

the Members shall be sent to-

(a)

the applicant and the appellant;

(b) the concerned officer of central tax and State or Union territory tax;

(d) the Authority,

in accordance with the provisions of sub-section (4) of section 101 of the Act.

Chapter – XIII

Appeals and Revision

108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under sub-

section (1) of section 107 shall be filed in FORM GST APL-01,along with the relevant documents,

either electronically or otherwise as may be notified by the Commissioner, and a provisional

acknowledgement shall be issued to the appellant immediately.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01

shall be signed in the manner specified in rule 26.

(3) A certified copy of the decision or order appealed against shall be submitted within seven

days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number

shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised

by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven

days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date

of issue of provisional acknowledgement and where the said copy is submitted after seven days, the

date of filing of the appeal shall be the date of submission of such copy.

Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the final

acknowledgement, indicating the appeal number is issued.

109. Application to the Appellate Authority.-(1)An application to the Appellate Authority under

sub-section (2) of section 107 shall be made in FORM GST APL-03,along with the relevant

documents,either electronically or otherwise as may be notified by the Commissioner.

(2) A certified copy of the decision or order appealed against shall be submitted within seven

days of the filing the application under sub-rule (1) and an appeal number shall be generated by the

Appellate Authority or an officer authorised by him in this behalf.

110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section

(1) of section 112 shall be filed along with the relevant documents either electronically or otherwise

as may be notified by the Registrar, in FORM GST APL-05,on the common portal and a provisional

acknowledgement shall be issued to the appellant immediately.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of

section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in

FORM GST APL-06.

(3) The appeal and the memorandum of cross objections shall be signed in the manner

specified in rule 26.

(4) A certified copy of the decision or order appealed against along with fees as specified in

sub-rule (5) shall be submitted to the Registrar within seven days of filing of the appeal under sub-

rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in

FORM GST APL-02by the Registrar:

Provided that where the certified copy of the decision or order is submitted within seven days

from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of

issue of provisional acknowledgement and where the said copy is submitted after seven days, the

date of filing of the appeal shall be the date of submission of such copy.

Explanation.– For the purposes of this rule, the appeal shall be treated as filed only when the final

acknowledgement indicating the appeal number is issued.

(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every

one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved

or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum

of twenty five thousand rupees.

(6) There shall be no fee for application made before the Appellate Tribunal for rectification of

errors referred to in sub-section (10) of section 112.

111. Application to the Appellate Tribunal.-(1)An application to the Appellate Tribunal under

sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07,

along with supporting documents on the commonportal.

(2) A certified copy of the decision or order appealed against shall be submitted within seven

days of filing the application under sub-rule (1) and an appeal number shall be generated by the

Registrar.

112. Production of additional evidence before the Appellate Authority or the Appellate

Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the

Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by

him during the course of the proceedings before the adjudicating authority or, as the case may be,

the Appellate Authority except in the following circumstances, namely:-

(a) where the adjudicating authority or, as the case may be, the Appellate Authority has

refused to admit evidence which ought to have been admitted; or

(b) where the appellant was prevented by sufficient cause from producing the evidence

which he was called upon to produce by the adjudicating authority or, as the case

may be, the Appellate Authority; or

adjudicating authority or, as the case may be, the Appellate Authority any evidence

which is relevant to any ground of appeal; or

(d) where the adjudicating authority or, as the case may be, the Appellate Authority has

made the order appealed against without giving sufficient opportunity to the

appellant to adduce evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the

Appellate Tribunal records in writing the reasons for its admission.

(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced

under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the

said authority has been allowed a reasonable opportunity -

(a) to examine the evidence or document or to cross-examine any witness produced by

the appellant; or

(b) to produce any evidence or any witness in rebuttal of the evidence produced by the

appellant under sub-rule (1).

(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the

Appellate Tribunal to direct the production of any document, or the examination of any witness, to

enable it to dispose of the appeal.

113. Order of Appellate Authority or Appellate Tribunal.-(1)

TheAppellate

Authority

shall,

along with its order under sub-section (11) of section 107, issue a summary of the order in FORM

GST APL-04 clearly indicating the final amount of demand confirmed.

(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating

the final amount of demand confirmed by the Appellate Tribunal.

114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section

117 shall be filed in FORM GST APL-08.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08

shall be signed in the manner specified in rule 26.

115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM

GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the

case may be, the Supreme Court.

116. Disqualification for misconduct of an authorised representative.-Where an authorised

representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section

116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any

proceedings under the Act, the Commissioner may, after providing him an opportunity of being

heard, disqualify him from appearing as an authorised representative.

Chapter XIV

Transitional Provisions

117. Tax or duty credit carried forward under any existing law or on goods held in stock on

the appointed day.-(1) Every registered person entitled to take credit of input tax under section 140

shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST

TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax

credit to which he is entitled under the provisions of the said section:

Provided that the Commissioner may, on the recommendations of the Council, extend the

period of ninety days by a further period not exceeding ninety days.

(2) Every declaration under sub-rule (1) shall-

(a) in the case of a claim under sub-section (2) of section 140, specify separately the

following particulars in respect of every item of capital goods as on the appointed day-

(i) the amount of tax availed or utilized by way of input tax credit under each of the

existing laws till the appointed day; and

(ii) the amount of tax yet to be availed or utilized by way of input tax credit under

each of the existing laws till the appointed day;

(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-

section (6) or sub-section (8) of section 140, specify separately the details of stock held on

the appointed day;

details, namely:—

(i)

the name of the supplier, serial number and date of issue of the invoice by the

supplier or any document on the basis of which credit of input tax was admissible under

the existing law;

(ii)

the description and value of the goods or services;

(iii)

the quantity in case of goods and the unit or unit quantity code thereof;

(iv)

the amount of eligible taxes and duties or, as the case may be, the value

added tax charged by the supplier in respect of the goods or services; and

(v)

the date on which the receipt of goods or services is entered in the books of

account of the recipient.

(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited

to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common

portal.

118.Declaration to be made under clause (c) of sub-section (11) of section 142.-Every person to

whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of

ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1

furnishing the proportion of supply on which Value Added Tax or service tax has been paid before

the appointed day but the supply is made after the appointed day, and the Input Tax Credit

admissible thereon.

119. Declaration of stock held by a principal and agent.-Every person to whom the provisions of

section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically

in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished

goods, as applicable, held by him on the appointed day.

120. Details of goods sent on approval basis.-Every person having sent goods on approval under

the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the

appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.

121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may

be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in

respect of any credit wrongly availed, whether wholly or partly.

Chapter XV

Anti-Profiteering

122.

Constitution of the Authority.-The Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the

Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central

tax or have held an equivalent post under the existing law,

to be nominated by the Council.

123.

Constitution of the Standing Committee and Screening Committees.-(1)The Council may

constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State

Government and Central Government as may be nominated by it .

(2) A State level Screening Committee shall be constituted in each State by the State

Governments which shall consist of-

(a) one officer of the State Government, to be nominated by the Commissioner, and

(b) one officer of the Central Government, to be nominated by the Chief Commissioner.

124.

Appointment, salary, allowances and other terms and conditions of service of the

Chairman and Members of the Authority:-(1)

The Chairman and Members of the Authority

shall be appointed by the Central Government on the recommendations of a Selection Committee to

be constituted for the purpose by the Council

(2)The Chairmanshall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances

and benefits as are admissible to a Central Government officer holding posts carrying the same pay:

Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly

salary of Rs. 2,25,000 reduced by the amount of pension.

(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be

entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post

carrying the same pay:

Provided that where a retired officer is selected as a Technical Member, he shall be paid a

monthly salary of Rs. 2,05,400 reduced by the amount of pension.

(4) The Chairman shall hold office for a term of two years from the date on which he enters

upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be

eligible for reappointment:

Provided that person shall not be selected as the Chairman, if he has attained the age of

sixty-two years.

(5) The Technical Member of the Authority shall hold office for a term of two years from the

date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is

earlier and shall be eligible for reappointment:

Provided that person shall not be selected as a Technical Member if he has attained the age

of sixty-two years.

125.

Secretary to the Authority.-The Additional Director General of Safeguards under the Board

shall be the Secretary to the Authority.

126.

Power to determine the methodology and procedure.-The Authority may determine the

methodology and procedure for determination as to whether the reduction in rate of tax on the

supply of goods or services or the benefit of input tax credit has been passed on by the registered

person to the recipient by way of commensurate reduction in prices.

127.

Duties of the Authority.- It shall be the duty of the Authority,-

(i)

to determine whether any reduction in rate of tax on any supply of goods or services

or the benefit of the input tax credit has been passed on to the recipient by way of

commensurate reduction in prices;

(ii) to identify the registered person who has not passed on the benefit of reduction

in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient

by way of commensurate reduction in prices;

(iii) to order,

(a) reduction in prices;

(b) return to the recipient, an amount equivalent to the amount not passed on

by way of commensurate reduction in prices along with interest at the rate of

eighteen per cent. from the date of collection of higher amount till the date of

return of such amount or recovery of the amount not returned, as the case

may be, in case the eligible person does not claim return of the amount or is

not identifiable, and depositing the same in the Fund referred to in section

57;

(d) cancellation of registration under the Act.

128.

Examination of application by the Standing Committee and Screening Committee.-(1)

The Standing Committee shall, within a period of two months from the date of receipt of a written

application, in such form and manner as may be specified by it, from an interested party or from a

Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in

the application to determine whether there is prima-facie evidence to support the claim of the

applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit

of input tax credit has not been passed on to the recipient by way of commensurate reduction in

prices.

(2) All applications from interested parties on issues of local nature shall first be examined by

the State level Screening Committee and the Screening Committee shall, upon being satisfied that

the supplier has contravened the provisions of section 171, forward the application with its

recommendations to the Standing Committee for further action.

129.

Initiation and conduct of proceedings.-(1)Where the Standing Committee is satisfied that

there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction

in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by

way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards

for a detailed investigation.

(2) The Director General of Safeguards shall conduct investigation and collect evidence

necessary to determine whether the benefit ofreduction in rate of tax on any supply of goods or

services or the benefit of the input tax credit has been passed on to the recipient by way of

commensurate reduction in prices.

(3)The Director General of Safeguards shall, before initiation of investigation, issue a notice to

the interested parties containing, inter alia, information on the following, namely:-

(a) the description of the goods or services in respect of which the proceedings have

been initiated;

(b) summary of statement of facts on which the allegations are based; and

information related to the proceedings for furnishing their reply.

(4)The Director General of Safeguards may also issue notices to such other persons as

deemed fit for fair enquiry into the matter.

(5)The Director General of Safeguards shall make available the evidence presented to it by

one interested party to the other interested parties, participating in the proceedings.

(6) The Director General of Safeguards shall complete the investigation within a period of

three months of receipt of reference from the Standing Committee or within such extended period

not exceeding a further period of three months for reasons to be recorded in writing as allowed by

the Standing Committee and, upon completion of the investigation, furnish to the Authority a report

of its findings, along with the relevant records.

130.

Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and

(5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information

Act, 2005 (Central Act 22 of 2005), shall apply mutatis mutandis to the disclosure of any information

which is provided on a confidential basis.

(2) The Director General of Safeguards may require the parties providing information on

confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party

providing such information, the said information cannot be summarised, such party may submit to

the Director General of Safeguards a statement of reasons as to why summarisation is not possible.

131.

Cooperation with other agencies or statutory authorities.-Where the Director General of

Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge

of his duties.

132.

Power to summon persons to give evidence and produce documents.- (1)The Director

General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the

proper officer to exercise power to summon any person whose attendance he considers necessary

either to give evidence or to produce a document or any other thing under section 70 and shall have

power in any inquiry in the same manner, as provided in the case of a civil court under the

provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908).

(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings

within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860).

133.

Order of the Authority.-(1) The Authority shall, within a period of three months from the

date of receipt of the report from the Director General of Safeguards determine whether a registered

person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the

benefit of input tax credit to the recipient by way of commensurate reduction in prices.

(2) An opportunity of hearing shall be granted to the interested parties by the Authority where

any request is received in writing from such interested parties.

(3) Where the Authority determines that a registered person has not passed on the benefit of

reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the

recipient by way of commensurate reduction in prices, the Authority may order –

(a)

reduction in prices;

(b)

return to the recipient, an amount equivalent to the amount not passed on by way of

commensurate reduction in prices along with interest at the rate of eighteen per cent.

from the date of collection of higher amount till the date of return of such amount or

recovery of the amount including interest not returned, as the case may be, in case

the eligible person does not claim return of the amount or is not identifiable, and

depositing the same in the Fund referred to in section 57;

(c)

imposition of penalty as specified under the Act; and

(d)

cancellation of registration under the Act.

134.

Decision to be taken by the majority.-If the Members of the Authority differ in opinion on

any point, the point shall be decided according to the opinion of the majority.

135.

Compliance by the registered person.-Any order passed by the Authority under these rules

shall be immediately complied with by the registered person failing which action shall be initiated to

recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act

or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the

State Goods and Services Tax Act of the respective States, as the case may be.

136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or

Union territory tax to monitor implementation of the order passed by it.

137.

Tenure of Authority.-The Authority shall cease to exist after the expiry of two years from the

date on which the Chairman enters upon his office unless the Council recommends otherwise.

Explanation.-For the purposes of this Chapter,

(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;

(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the

Council in terms of sub-rule (1) of rule 123 of these rules;

a. suppliers of goods or services under the proceedings; and

b. recipients of goods or services under the proceedings;

(d)“Screening Committee” means the State level Screening Committee constituted in terms of

sub-rule (2) of rule 123 of these rules.

Chapter XVI

E-way Rules

138. E-way rule.-Till such time as an E-way bill system is developed and approved by the Council,

the Government may, by notification, specify the documents that the person in charge of a

conveyance carrying any consignment of goods shall carry while the goods are in movement or in

transit storage.

By order and in the name of the Governor of Karnataka,

K.S. PADMAVATHI

Under Secretary to Government,

Finance Department (C.T.-1).

Form GST CMP -01

[See rule 3(1)]

Intimation to pay tax under section 10 (composition levy)

(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN / Provisional ID

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>

(i)

Manufacturers, other than manufacturers of such goods

as notified by the Government

(ii)

Suppliers making supplies referred to in

clause (b)

of paragraph 6 of Schedule II

(iii)

Any other supplier eligible for composition levy.

6. Financial Year from which composition scheme is opted

2017-18

7. Jurisdiction

Centre

State

8. Declaration –

I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for

payment of tax under section 10.

9. Verification

I ________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing

has been concealed therefrom.

Signature of Authorised Signatory

Name

Place

Date

Designation / Status

Form GST CMP -02

[See rule 3(2)]

Intimation to pay tax under section 10 (composition levy)

(For persons registered under the Act)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>.

(i)

Manufacturers, other than manufacturers of such goods as

may be notified by the Government

(ii)

Suppliers making supplies referred to in clause (b) of

paragraph 6 of Schedule II

(iii)

Any other supplier eligible for composition levy.

6. Financial Year from which composition scheme is opted

7. Jurisdiction

Centre

State

8. Declaration –

I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for

paying tax under section 10.

9. Verification

I ________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing

has been concealed therefrom.

Signature of Authorised Signatory

Name

Place

Date

Designation / Status

Form GST –CMP-03

[See rule 3(4)]

Intimation of details of stock on date of opting for composition levy

(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Details of application filed to pay tax under

(i) Application reference number

(ARN)

section 10

(ii) Date of filing

6. Jurisdiction

Centre

State

7. Stock of purchases made from registered person under the existing law

Sr. No

GSTIN/TIN

Name of the

Bill/

Date

Value of

VAT

Central

Service

Total

supplier

Invoice

Stock

Excise

Tax (if

No.

applicabl

Total

8. Stock of purchases made from unregistered person under the existing law

Sr. No

Name of the

Address

Bill/

Date

Value of

VAT

Central

Service

Total

unregistered

Invoice

Stock

Excise

Tax (if

person

applicabl

Total

9. Details of tax

Description

Central Tax

State Tax /

paid

UT Tax

Amount

Debit entry no.

10. Verification

I________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Place

Date

Designation / Status

Form GST – CMP-04

[See rule 6(2) ]

Intimation/Application for Withdrawal from Composition Levy

1. GSTIN

2. Legal name

3. Trade name, if any

4.Address of Principal Place of business

5. Category of Registered Person

(i)

Manufacturers, other than manufacturers

of such goods as may be notified by the

Government

(ii)

Suppliers making supplies referred to in

clause (b) of paragraph 6 of Schedule II

(iii)

Any other supplier eligible for

composition levy.

6. Nature of Business

7. Date from which withdrawal from composition scheme is sought

YYYY

8. Jurisdiction

Centre

State

9. Reasons for withdrawal from composition scheme

10. Verification

I________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing

has been concealed therefrom.

Signature of Authorised Signatory

Name

Place

Date

Designation / Status

Note – Stock statement may be furnished separately for availing input tax credit on the stock available on

the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.

Form GST CMP- 05

[See rule 6(4)]

Reference No. << … >>

<< Date >>

GSTIN

Name

Address

Notice for denial of option to pay tax under section 10

Whereas on the basis of information which has come to my notice, it appears that you have violated

the conditions and restrictions necessary for availing of the composition scheme under section 10 of

the Act. I therefore propose to deny the option to you to pay tax under the said section for the

following reasons: -

….

You are hereby directed to furnish a reply to this notice within fifteen working days from the

date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the

appointed date and time, the case will be decided ex parte on the basis of available records and on

merits

Signature

Name of Proper Officer

Designation

Jurisdiction

Place

Date

Form GST CMP - 06

[See rule 6(5)]

Reply to the notice to show cause

GSTIN

Details of the show cause

notice

Reference no.

Date

Legal name

Trade name, if any

Address of the Principal

Place of Business

Reply to the notice

List of documents uploaded

Verification

I __________________________________________ hereby

solemnly affirm and declare that the information given herein above

is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of the Authorised Signatory

Date

Place

Note –

1. The reply should not be more than 500 characters. In case the same is more than 500 characters,

then it should be uploaded separately.

2. Supporting documents, if any, may be uploaded in PDF format.

Form GST CMP-07

[See rule 6(5)]

Reference No. <<>>

Date–

GSTIN

Name

Address

Application Reference No. (ARN)

Date –

Order for acceptance / rejection of reply to show cause notice

This has reference to your reply dated -----

filed in response to the show cause notice issued vide

reference no. -------- dated

---------. Your reply has been examined and the same has been found to

be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The

said show cause notice stands vacated.

This has reference to your reply dated -----

filed in response to the show cause notice issued vide

reference no. -------- dated

---------. Your reply has been examined and the same has not been found

to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied

with effect from <<>>> for the following reasons:

<<text>>

You have not filed any reply to the show cause notice; or

You did not appear on the day fixed for hearing.

Therefore, your option to pay tax under composition scheme is hereby denied with effect from <<

date >> for the following reasons:

<< Text >>

Signature

Date

Name of Proper Officer

Place

Designation

Jurisdiction

Form GST REG-01

[See rule 8(1)]

Application for Registration

(Other than a non-resident taxable person, a person required to deduct tax at source under section 51

and a person required to collect tax at source under section 52 and a person supplying online

information and database access or retrieval services from a place outside India to a non-taxable

online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)

Part –A

State /UT –

District -

(i)

Legal Name of the Business:

(As mentioned in Permanent Account Number)

(ii)

Permanent Account Number :

(Enter Permanent Account Number of the Business; Permanent Account Number of

Individual in case of Proprietorship concern)

(iii) Email Address :

(iv) Mobile Number :

Note -Information submitted above is subject to online verification before proceeding to fill up Part-B.

Authorised signatory filing the application shall provide his mobile number and email address.

Part –B

Trade Name, if any

Constitution of Business (Please Select the Appropriate)

(i) Proprietorship

(ii) Partnership

(iii) Hindu Undivided Family

(iv) Private Limited Company

(v) Public Limited Company

(vi) Society/Club/Trust/Association of Persons

(vii) Government Department

(viii) Public Sector Undertaking

(ix) Unlimited Company

(x) Limited Liability Partnership

(xi) Local Authority

(xii) Statutory Body

(xiii)

Foreign Limited Liability

(xiv) Foreign Company Registered (in India)

Partnership

(xv) Others (Please specify)

Name of the State

⏏

District

⏏

Jurisdiction

State

Centre

Sector, Circle, Ward, Unit, etc.

others (specify)

Option for Composition

Yes

Composition Declaration

I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the

Act or the rules for opting to pay tax under the composition scheme.

6.1 Category of Registered Person < tick in check box>

(i)

Manufacturers, other than manufacturers of such goods as may be notified by the

Government for which option is not available

(ii)

Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii)

Any other supplier eligible for composition levy.

Date of commencement of business

DD/MM/YYYY

Date on which liability to register arises

DD/MM/YYYY

Are you applying for registration as a casual taxable

Yes

person?

10.

If selected „Yes‟ in Sr. No. 9, period for which

From

registration is required

DD/MM/YYYY

11.

If selected „Yes‟ in Sr. No. 9, estimated supplies and estimated net tax liability during the period

of registration

Sr. No.

Type of Tax

Turnover (Rs.)

Net Tax Liability (Rs.)

(i)

Integrated Tax

(ii)

Central Tax

(iii)

State Tax

(iv)

UT Tax

(v)

Cess

Total

Payment Details

Challan Identification

Date

Amount

Number

12.

Are you applying for registration as a SEZ Unit?

Yes

(i) Select name of SEZ

(ii) Approval order number and date of order

(iii) Designation of approving authority

13.

Are you applying for registration as a SEZ Developer?

Yes

(i) Select name of SEZ Developer

(ii) Approval order number and date of order

(iii) Designation of approving authority

14.

Reason to obtain registration:

(i) Crossing the threshold

(viii) Merger /amalgamation of two or more

registered persons

(ii) Inter-State supply

(ix) Input Service Distributor

(iii) Liability to pay tax as recipient of goods or

(x) Person liable to pay tax u/s 9(5)

services u/s 9(3) or 9(4)

(iv) Transfer of business which includes change

(xi) Taxable person supplying through e-Commerce

in the ownership of business

portal

(if transferee is not a registered entity)

(v) Death of the proprietor

(xii) Voluntary Basis

(if the successor is not a registered entity)

(vi) De-merger

(xiii) Persons supplying goods and/or services on

behalf of other taxable person(s)

(vii) Change in constitution of business

(xiv) Others (Not covered above) – Specify

15.

Indicate existing registrations wherever applicable

Registration number under Value Added Tax

Central Sales Tax Registration Number

Entry Tax Registration Number

Entertainment Tax Registration Number

Hotel and Luxury Tax Registration Number

Central Excise Registration Number

Service Tax Registration Number

Corporate Identify Number/Foreign Company Registration

Number

Limited Liability Partnership Identification Number/Foreign

Limited Liability Partnership Identification Number

Importer/Exporter Code Number

Registration number under Medicinal and Toilet

Preparations (Excise Duties) Act

Registration number under Shops and Establishment Act

Temporary ID, if any

Others (Please specify)

16.

(a) Address of Principal Place of Business

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

Own

Leased

Rented

Consent

Shared

Others (specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/ STP/ EHTP

Works Contract

Export

Import

Others (Specify)

17. Details of Bank Accounts (s)

Total number of Bank Accounts maintained by the applicant for conducting

business

(Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ------

18. Details of the Goods supplied by the Business

Please specify top 5 Goods

Sr.

Description of Goods

HSN Code (Four digit)

No.

(i)

(ii)

…

(v)

19. Details of Services supplied by the Business.

Please specify top 5 Services

Sr. No.

Description of Services

HSN Code (Four digit)

(i)

(ii)

…

(v)

20. Details of Additional Place(s) of Business

Number of additional places

Premises 1

(a) Details of Additional Place of Business

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Block/Taluka

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

Own

Leased

Rented

Consent

Shared

Others

(specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or

services

EOU/ STP/ EHTP

Works Contract

Export

Import

Others (specify)

21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc.

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female,

Other>

Mobile Number

Email address

Telephone No. with STD

Designation /Status

Director Identification Number (if

any)

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Yes / No

Passport No. (in case of

foreigners)

Residential Address

Building No/Flat No

Floor No

Name of the

Road/Street

Premises/Building

City/Town/Locality/Village

District

Block/Taluka

State

PIN Code

Country (in case of foreigner

ZIP code

only)

22. Details of Authorised Signatory

Checkbox for Primary Authorised Signatory

Details of Signatory No. 1

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Telephone No. with

STD

Designation /Status

Director Identification

Number (if any)

Permanent Account

Aadhaar Number

Number

Are you a citizen of

Yes / No

Passport No. (in case of

India?

foreigners)

Residential Address in India

Building No/Flat No

Floor No

Name of the

Road/Street

Premises/Building

Block/Taluka

City/Town/Locality/Village

District

State

PIN Code

23. Details of Authorised Representative

Enrolment ID, if available

Provide following details, if enrolment ID is not available

Permanent Account Number

Aadhaar, if Permanent

Account Number is not

Available

First Name

Middle Name

Last Name

Name of Person

Designation / Status

Mobile Number

Email address

Telephone No. with STD

FAX No. with STD

24. State Specific Information

Profession Tax Enrolment Code (EC) No.

Profession Tax Registration Certificate (RC) No.

State Excise License No. and the name of the person in whose name Excise

License is held

(a) Field 1

(b) Field 2

(c) ….

(d) …..

(e) Field n

25. Document Upload

A customized list of documents required to be uploaded (refer rule 8) as per the field values in the

form.

26. Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the

form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the

purpose of authentication. “Goods and Services Tax Network” has informed me that identity

information would only be used for validating identity of the Aadhaar holder and will be shared with

Central Identities Data Repository only for the purpose of authentication.

27. Verification (by authorised signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom

Signature

Place:

Name of Authorised Signatory ….……………………

Date:

Designation/Status……………………………………

List of documents to be uploaded:-

Photographs (wherever specified in the Application Form)

(a) Proprietary Concern – Proprietor

(b)

Partnership

Firm

Limited

Liability

Partnership

–

Managing/Authorised/Designated Partners (personal details of all partners are to

be submitted but photos of only ten partners including that of Managing Partner

are to be submitted)

(d) Company – Managing Director or the Authorised Person

(e) Trust – Managing Trustee

(f) Association of Persons or Body of Individuals –Members of Managing

Committee (personal details of all members are to be submitted but photos of only

ten members including that of Chairman are to be submitted)

(g) Local Authority – Chief Executive Officer or his equivalent

(h) Statutory Body – Chief Executive Officer or his equivalent

(i) Others – Person in Charge

Constitution of Business: Partnership Deed in case of Partnership Firm,

Registration Certificate/Proof of Constitution in case of Society, Trust, Club,

Government Department, Association of Persons or Body of Individuals, Local

Authority, Statutory Body and Others etc.

Proof of Principal Place of Business:

(a) For Own premises –

Any document in support of the ownership of the premises like latest Property Tax

Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises–

A copy of the valid Rent / Lease Agreement with any document in support of the

ownership of the premises of the Lessor like Latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of

the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.

For shared properties also, the same documents may be uploaded.

(d) For rented/leased premises where the Rent/lease agreement is not available, an

affidavit to that effect along with any document in support of the possession of the

premises like copy of Electricity Bill.

(e) If the principal place of business is located in a Special Economic Zone or the

applicant

Special

Economic

Zone

developer,

necessary

documents/certificates issued by Government of India are required to be uploaded.

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank

Statement or Scanned copy of a cancelled cheque containing name of the

Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details

including code.

Authorisation Form:-

For each Authorised Signatory mentioned in the application form, Authorisation or

copy of Resolution of the Managing Committee or Board of Directors to be filed

in the following format:

Declaration for Authorised Signatory (Separate for each signatory) (Details of

Proprietor/all

Partners/Karta/Managing

Directors

and

whole

time

Director/Members of Managing Committee of Associations/Board of Trustees

etc.)

I/We --- (name) being (Partners/Karta/Managing Directors and whole time

Director/Members of Managing Committee of Associations/Board of Trustees

etc.) of …… (name of registered person)

hereby solemnly affirm and declare that <<name of the authorised signatory,

(status/designation)>> is hereby authorised, vide resolution no… dated….. (copy

submitted herewith), to act as an authorised signatory for the business <<Goodsand

Services Tax Identification Number - Name of the Business>> for whichapplication

for registration is being filed under the Act. All his actions in relation to this

business will be binding on me/ us.

Signature of the person competent to sign

Name:

Designation/Status:

(Name of the proprietor/Business Entity)

Acceptance as an authorised signatory

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance

to act as authorised signatory for the above referred business and all my acts

shall be binding on the business.

Signature

Authorised

Signatory Place:

(Name)

Date:

Designation/Status:

Instructions for submission of Application for Registration.

Enter name of person as recorded on Permanent Account Number of the Business. In case of

Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent

AccountNumber of the proprietor. Permanent Account Number shall be verified with Income Tax database.

Provide E-mail Id and Mobile Number of authorised signatory for verification and future

communication which will be verified through One Time Passwords to be sent separately, before

filling up Part-B of the application.

3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all

Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of

Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

4. The following persons can digitally sign the application for new registration:-

Constitution of Business

Person who can digitally sign the application

Proprietorship

Proprietor

Partnership

Managing / Authorised Partners

Hindu Undivided Family

Karta

Private Limited Company

Managing / Whole-time Directors

Public Limited Company

Managing / Whole-time Directors

Society/ Club/ Trust/ AOP

Members of Managing Committee

Government Department

Person In charge

Public Sector Undertaking

Managing / Whole-time Director

Unlimited Company

Managing/ Whole-time Director

Limited Liability Partnership

Designated Partners

Local Authority

Chief Executive Officer or Equivalent

Statutory Body

Chief Executive Officer or Equivalent

Foreign Company

Authorised Person in India

Foreign Limited Liability Partnership

Authorised Person in India

Others (specify)

Person In charge

5. Information in respect of authorised representative is optional. Please select your authorised

representative from the list available on the common portal if the authorised representative is enrolled,

otherwise provide details of such person.

6. State specific information are relevant for the concerned State only.

7. Application filed by undermentioned persons shall be signed digitally:-

Sr. No

Type of Applicant

Type of Signature required

Sr. No

Type of Applicant

Type of Signature required

Private Limited Company

Digital Signature Certificate (DSC)-

Public Limited Company

Class-2 and above.

Public Sector Undertaking

Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability

Partnership

Other than above

Digital Signature Certificate class 2

and above

e-Signature

any other mode as may be notified

8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,

Challan Identification Number shall be validated online by the system and Acknowledgment Receipt

Number will be generated after successful validation of all the filled up information.

9. Status of the application filed online can be tracked on the common portal by entering Application

Reference Number (ARN) indicated on the Acknowledgment.

10. No fee is payable for filing application for registration.

11. Authorised signatory shall not be a minor.

12. Any person having multiple business verticals within a State, requiring a separate registration for

any of its business verticals shall need to apply separately in respect of each of the vertical.

13.

After approval of application, registration certificate shall be made available on the common

portal.

14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary

details in PART –A of the application which can be used for filling up details in PART-B of the

application. TRN will be available on the common portal for a period of 15 days.

15. Any person who applies for registration under rule 8 may give an option to pay tax under section

10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the

said section.

Form GST REG-02

[See rule 8(5)]

Acknowledgment

Application Reference Number (ARN) -

You have filed the application successfully and the particulars of the application are given as under:

Date of filing

Time of filing

Goods and Services Tax Identification Number, if available :

Legal Name

Trade Name (if applicable):

Form No.

Form Description :

Center Jurisdiction

State Jurisdiction :

Filed by

Temporary reference number (TRN), if any:

Payment details* :Challan Identification Number

: Date

: Amount

It is a system generated acknowledgement and does not require any signature.

* Applicable only in case of Casual taxable person and Non Resident taxable person

Form GST REG-03

[See rule 9(2)]

Reference Number:

Date–

Name of the Applicant:

Address:

GSTIN (if available):

Application Reference No. (ARN):

Date:

Notice for Seeking Additional Information / Clarification / Documents

relating to Application for <<Registration/Amendment/Cancellation >>

This is with reference to your <<registration/amendment/cancellation>> application filed vide ARN <> Dated

–DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following

reasons:

…

You are directed to submit your reply by ……….. (DD/MM/YYYY)

*You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at …….

(HH:MM)

If no response is received by the stipulated date, your application is liable for rejection. Please note that

no further notice / reminder will be issued in this matter

Signature

Name of the Proper Officer:

Designation:

Jurisdiction:

* Not applicable for New Registration Application

Form GST REG-04

[See rule 9(2)]

Clarification/additional information/document

for <<Registration/Amendment/Cancellation>>

Notice details

Reference No.

Date

Application details

Reference No

Date

GSTIN, if applicable

Name

Business

(Legal)

Trade name, if any

Address

Whether any modification in the application for registration or fields is required.-

Yes

(Tick one)

Additional Information

List of Documents

uploaded

10.

Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing has

been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status:

Place:

Date:

Note:-

1. For new registration, original registration application will be available in editable mode if option „Yes‟

isselected in item 7.

2.For amendment of registration particulars, the fields intended to be amended will be available in editable

mode if option „Yes‟ is selected in item 7.

Form GST REG-05

[See rule 9(4)]

Reference Number:

Date–

Name of the Applicant

Address -

GSTIN (if available)

Order of Rejection of Application for <Registration / Amendment / Cancellation/

This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the

same has not been found to be satisfactory for the following reasons:

…Therefore, your application is rejected in accordance with the provisions of the Act.

You have not replied to the notice issued vide reference no. …….. dated ………. within the time specified

therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature

Name

Designation

Jurisdiction

GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

Form GST REG-06

[See rule 10(1)]

Registration Certificate

Registration Number:<GSTIN/ UIN >

Legal Name

Trade Name, if any

Constitution of Business

Address of Principal Place

of Business

Date of Liability

DD/MM/ YYYY

Period of Validity

From

DD/MM/YYYY

(Applicable only in case of

Non-Resident taxable person

or Casual taxable person)

Type of Registration

Particulars of Approving Authority

Centre

State

Signature

Name

Designation

Office

9. Date of issue of Certificate

Note: The registration certificate is required to be prominently displayed at all places of business in the State.

Annexure A

Goods and Services Tax Identification Number

Details of Additional Places of Business

Legal Name

Trade Name, if any

Total Number of Additional Places of Business in the State

Sr. No.

Address

…

Annexure B

Goods and Services Tax Identification Number

Legal Name

Trade Name, if any

Details of <Proprietor / Partners / Karta / Managing Director and whole-time Directors / Members of the

Managing Committee of Association of Persons / Board of Trustees etc.>

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

Name

Photo

Designation/Status

Resident of State

10.

Name

Photo

Designation/Status

Resident of State

Form GST REG-07

[See rule 12(1)]

Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

State /UT–

District –

Part –A

(i)

Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account

Number/ Tax Deduction and Collection Account Number)

(ii)

Permanent Account Number

(Enter Permanent Account Number of the Business; Permanent Account Number of

Individual in case of Proprietorship concern)

(iii)

Tax Deduction and Collection Account Number

(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is

not available)

(iv)

Email Address

(v)

Mobile Number

Note -Information submitted above is subject to online verification before proceeding to fill up Part-B.

Part –B

Trade Name, if any

Constitution of Business (Please Select the Appropriate)

(i) Proprietorship

(ii) Partnership

(iii) Hindu Undivided Family

(iv) Private Limited Company

(v) Public Limited Company

(vi) Society/Club/Trust/Association of Persons

(vii) Government Department

(viii) Public Sector Undertaking

(ix) Unlimited Company

(x) Limited Liability Partnership

(xi) Local Authority

(xii) Statutory Body

(xiii) Foreign Limited Liability

(xiv) Foreign Company Registered (in India)

Partnership

(xv) Others (Please specify)

Name of the State

⏏

District

⏏

Jurisdiction -

State

Centre

Sector /Circle/ Ward /Charge/Unit

etc.

Type of registration

Tax Deductor

Tax Collector

Government (Centre / State/Union Territory)

Center

State/UT

Date of liability to deduct/collect tax

DD/MM/YYYY

(a) Address of principal place of business

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

(b) Contact Information

Office Email Address

Office Telephone number

Mobile Number

Office Fax Number

(c)

Nature of possession of premises

Own

Leased

Rented

Consent

Shared

Others(specify)

Have you obtained any other

Yes

registrations under Goods and Serivces

Tax in the same State?

If Yes, mention Goods and Services

Tax Identification Number

IEC (Importer Exporter Code), if

applicable

Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax

Particulars

Name

First Name

Middle Name

Last Name

Father‟s Name

Photo

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

address

Telephone No. with STD

Designation /Status

Director Identification Number (if any)

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Yes / No

Passport No. (in case of Foreigners)

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Locality/Village

State

PIN Code

13. Details of Authorised Signatory

Checkbox for Primary Authorised Signatory

Details of Signatory No. 1

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Telephone No. with STD

Designation /Status

Director Identification

Number (if any)

Permanent Account

Aadhaar Number

Number

Are you a citizen of India?

Yes / No

Passport No. (in case of

foreigners)

Residential Address (Within the Country)

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

State

PIN Code

Block/Taluka

Note – Add more …

14.

Consent

I on behalf of the holder of Aadhar number <pre-filled based on Aadhar number provided in the form> give consent to

“Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and

Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhar

holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

15.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best

of my

knowledge and belief and nothing has been concealed therefrom

(Signature)

Place:

Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory

Date:

Designation

List of documents to be uploaded (not applicable to a department or establishment of

the Central Government or State Government or Local Authority or Governmental

agencies):-

Proof of Principal Place of Business:

(a) For Own premises –

Any document in support of the ownership of the premises like latest Property Tax

Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises–

A copy of the valid Rent / Lease Agreement with any document in support of the

ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal

Khata copy or copy of Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the

premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared

properties also, the same documents may be uploaded.

(d) For rented/leased premises where the Rent/lease agreement is not available, an

affidavit to that effect along with any document in support of the possession of the

premises like copy of Electricity Bill.

(e) If the principal place of business is located in an Special Economic Zone or the

applicant is an Special Economic Zone developer, necessary documents/certificates

issued by Government of India are required to be uploaded.

Instructions for submission of application for registration as Tax Deductor/ Tax Collector.

1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and

Collection Account Number/ Permanent Account Number of the Business. Tax Deduction

and Collection Account Number/Permanent Account Number shall be verified with Income

Tax database.

2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) /

Person responsible for deducting tax/collecting tax for verification and future

communication which will be verified through One Time Passwords to be sent separately,

before filling up of the application.

3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.

4. The application filed by undermentioned persons shall be signed digitally.

Sr. No

Type of Applicant

Digital Signature required

Private Limited Company

Digital Signature Certificate(DSC) class 2 and above

Public Limited Company

Public Sector Undertaking

Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability Partnership

Other than above

Digital Signature Certificate class 2 and above, e-Signature

any other mode as specified or as may be notified.

5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number,

Challan Identification Number shall be validated online by the system and Acknowledgment ReceiptNumber will

be generated after successful validation of all the filled information.

6. Status of the application filed online can be tracked on the Common portal.

7. No fee is payable for filing application for registration.

8. Authorised shall not be a minor.

Form GST REG-08

[See rule 12(3) ]

Reference No

Date:

Name:

Address:

Application Reference No. (ARN) (Reply)

Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of

registration under the Act.

- Whereas no reply to show cause notice has been filed; or

- Whereas on the day fixed for hearing you did not appear; or

- Whereas your reply to the notice to show cause and submissions made at the time of hearing have been

examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following

reason(s).

The effective date of cancellation of registration is <<DD/MM/YYYY >>.

You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be

recovered in accordance with the provisions of the Act and rules made thereunder.

(This order is also available on your dashboard).

Head

Integrated tax

Central tax

State tax

UT Tax

Cess

Tax

Interest

Penalty

Others

Total

Signature

Name

Designation

Jurisdiction

Form GST REG-09

[See rule 13(1) ]

Application for Registration of Non Resident Taxable Person

Part –A

State /UT –

District -

(i)

Legal Name of the Non-Resident Taxable Person

(ii) Permanent Account Number of the Non-Resident Taxable person, if any

(iii)

Passport number, if Permanent Account Number is not available

(iv)

Tax identification number or unique number on the basis of which the entity is identified

by the Government of that country

(v)

Name of the Authorised Signatory (as per Permanent Account Number)

(vi)

Permanent Account Number of the Authorised Signatory

(vii)

Email Address of the Authorised Signatory

(viii)

Mobile Number of the Authorised Signatory (+91)

Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to

fillup Part-B.

Part -B

Details of Authorised Signatory (should be a resident of India)

First Name

Middle Name

Last Name

Photo

Gender

Male / Female / Others

Designation

Date of Birth

DD/MM/YYYY

Father‟s Name

Nationality

Aadhaar

Address of the Authorised signatory.

Address line 1

Address Line 2

Address line 3

Period for which registration

From

is required

DD/MM/YYYY

Estimated Turnover (Rs.)

Estimated Tax Liability (Net) (Rs.)

Turnover Details

Intra- State

Inter –State

Central State

UT Tax

Integrated Tax Cess

Tax

Address of Non-Resident taxable person in the Country of Origin

(In case of business entity - Address of the Office)

Address Line 1

Address Line 2

Address Line 3

Country (Drop Down)

Zip Code

E mail Address

Telephone Number

Address of Principal Place of Business in India

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Village/Locality

District

Block/Taluka

Latitude

Longitude

State

PIN Code

Mobile Number

Telephone Number

E mail Address

Fax Number with STD

Details of Bank Account in India

Account

Type of account

Number

Bank Name

Branch Address

IFSC

Documents Uploaded

A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form

Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Signature

Place:

Name of Authorised Signatory

Date:

Designation:

Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along

withscanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

Proof of Principal Place of Business:

(a) For own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of

the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of

Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises of

the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the

same documents may be uploaded.

Proof of Non-resident taxable person:

Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a

business entity incorporated or established outside India, the application for registration shall be

submitted along with its tax identification number or unique number on the basis of which the

entity is identified by the Government of that country or it‟s Permanent Account Number, if

available.

Bank Account related proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or

Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank

Account No., MICR, IFSC and Branch details including code.

Authorisation Form:-

For each Authorised Signatory mentioned in the application form, Authorisation or

copy of Resolution of the Managing Committee or Board of Directors to be filed in the

following format:Declaration for Authorised Signatory (Separate for each signatory)

(Details of Proprietor/all Partners/Karta/Managing Directors and whole time

Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We

--- (name) being (Partners/Karta/Managing Directors and whole time Director/Members

of Managing Committee of Associations/Board of Trustees etc.) of …… (name of

registered person) hereby solemnly affirm and declare that <<name of the authorised

signatory, (status/designation)>> is hereby authorised, vide resolution no… dated…..

(Copy submitted herewith), to act as an authorised signatory for the business << Goods

and Services Tax Identification Number - Name of the Business>> for which

application for registration is being filed under the Act. All his actions in relation to this

business will be binding on me/ us. Signature of the person competent to sign

Name:

Designation/Status:

(Name of the proprietor/Business Entity)

Acceptance as an authorised signatory Acceptance as an authorised signatory

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as

authorised signatory for the above referred business and all my acts shall be binding on the

business.

Signature of Authorised Signatory

Place:

Date:

Designation/Status:

Instructions for submission of application for registration as Non-Resident Taxable Person.

1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.

2. The applicant shall apply at least Five days prior to commencement of the business at the common

portal.

3. The applicant needs to provide Email Id and Mobile Number for verification and future communication

which will be verified through One Time Passwords to be sent separately, before filling up Part-B of

the application.

4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners

/Managing

Directors

and

whole

time

Director/Members

Managing

Committee

Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

5. The application filed by the under-mentioned persons shall be signed digitally:-

Sr. No

Type of Applicant

Digital Signature required

Private Limited Company

Digital Signature Certificate(DSC) class

Public Limited Company

2 and above

Public Sector Undertaking

Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability Partnership

Other than above

Digital Signature Certificate class 2 and

above

e-Signature

as may be notified

6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and

Acknowledgment Receipt Number will be generated after successful validation of all filled up information.

7. Status of the application filed online can be tracked on the common portal.

8. No fee is payable for filing application for registration

9. Authorised signatory shall be an Indian national and shall not be a minor.

Form GST REG-10

[See rule 14(1)]

Application for registration of person supplying online information and data base

access or retrieval services from a place outside India to a person in India, other than a

registered person.

Part –A

State /UT –

District -

(i) Legal Name of the person

(ii) Permanent Account Number of the person, if any

(iii)

Tax identification number or unique number on the basis of which the entity is identified by

the Government of that country

(iv)

Name of the Authorised Signatory

(v)

Permanent Account Number of the Authorised Signatory

(vi)

Email Address of the Authorised Signatory

(vii) Mobile Number of the Authorised Signatory (+91)

Note - Relevant information submitted above is subject to online verification, where practicable,

beforeproceeding to fill up Part-B.

Part -B

Details of Authorised Signatory (shall be resident of India)

First Name

Middle Name

Last Name

Photo

Gender

Male / Female / Others

Designation

Date of Birth

DD/MM/YYYY

Father‟s Name

Nationality

Aadhaar, if any

Address line 1

Address of the Authorised Signatory

Address line 2

Address line 3

Date of commencement of the online service in India.

DD/MM/YYYY

Uniform Resource Locators (URLs) of the website through which taxable services are provided:

3…

Jurisdiction

Center

Details of Bank Account

Account Number

Type of account

Bank Name

Branch Address

IFSC

Documents Uploaded

A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form

Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge

and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with

Government of India.

Signature

Place:

Name of Authorised Signatory:

Date:

Designation:

Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of

the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

Proof of Place of Business in India:

(a) For Own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the

premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of

Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises of the

Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same

documents may be uploaded.

Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of

Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation

letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India

Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government of India

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement

Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –

containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

Authorisation Form:-

For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution

of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory)

I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly

affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for

the business << Name of the Business>> for which application for registration is being filed/ is

registered under the Goods and Service Tax Act, 20__.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who is in charge.

S. No.

Full Name

Designation/Status Signature

Acceptance as an authorised signatory

I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised

signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory Place

(Name)

Date:

Designation/Status

Form GST REG-11

[See rule 15(1) ]

Application for extension of registration period by casual / non-resident taxable person

GSTIN

Name (Legal)

Trade Name, if any

Address

Period of Validity (original)

From

DD/MM/YYYY

Period for which extension is requested.

From

DD/MM/YYYY

Turnover Details for the extended period (Rs.)

Estimated Tax Liability (Net) for the extended period

(Rs.)

Inter- State

Intra-State

Central

State

Integrated

Cess

Tax

Payment details

Date

CIN

BRN

Amount

Declaration -

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best

of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place:

Name of Authorised Signatory:

Date:

Designation / Status:

Instructions for submission of application for extension of validity

1. The application can be filed online before the expiry of the period of validity.

2. The application can only be filed when advance payment is made.

3. After successful filing, Application Reference Number will be generated which can be used to track

the status of the application.

Form GST REG-12

[See rule 16(1)]

Reference Number -

Date:

(Name):

(Address):

Temporary Registration Number

Order of Grant of Temporary Registration/ Suo Moto Registration

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and

therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the

business premises are given as under:

Details of person to whom temporary registration granted

Name and Legal Name, if applicable

Gender

Male/Female/Other

Father‟s Name

Date of Birth

DD/MM/YYYY

Address

Building No./ Flat No.

the Person

Floor No.

Name of Premises/ Building

Road/ Street

Town/City/Locality/ Village

Block / Taluka

District

State

PIN Code

Permanent

Account Number of the person,

available

Mobile No.

Email Address

Other ID, if any

(Voter ID No./ Passport No./Driving License No./

Aadhaar No./ Other)

10.^{Reasons for temporary registration}

11.^{Effective date of registration / temporary ID}

12.^{Registration No. / Temporary ID}

(Upload of Seizure Memo / Detention Memo / Any other supporting documents)

<<You are hereby directed to file application for proper registration within 90 days of the issue of this

order>>

Signature

Place

<< Name of the Officer>>:

Date:

Designation/ Jurisdiction:

Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.

Form GST REG-13

[See rule 17(1)]

Application/Form for grant of Unique Identity Number to UN Bodies /

Embassies / others

State /Union Territory–

District –

PART A

(i)

Name of the Entity

(ii)

Permanent Account Number of entity, if any (applicable in case of any other person

notified)

(iii)

Name of the Authorised Signatory

(iv)

Permanent Account Number of Authorised Signatory

(v)

Email Address of the Authorised Signatory

(vi)

Mobile Number of the Authorised Signatory (+91)

PART B

1. Type of Entity (Choose one)

UN Body

Embassy

Other Person

Country

3. Notification Details

Notification No.

Date

4. Address of the entity in State

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

Contact Information

Email Address

Telephone number

Fax Number

Mobile Number

7. Details of Authorised Signatory, if applicable

Particulars

First Name

Middle Name

Last name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Telephone No.

Designation /Status

Director Identification

Number (if any)

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Yes / No

Passport No. (in case of

foreigners)

Residential Address

Building No/Flat No

Floor No

Name of the

Road/Street

Premises/Building

Town/City/Village

District

Block/Taluka

State

PIN Code

Bank Account Details (add more if required)

Account Number

Type of Account

IFSC

Bank Name

Branch Address

Documents Uploaded

The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall

upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the

applicant to represent the entity.

The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall

upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the

applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number

generated and allotted to respective UN Body/ Embassy etc.

11.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Place:

(Signature)

Date:

Name of Authorised Person:

(Signature)

Place:

Name of Proper Officer:

Date:

Designation:

Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by

the Government.



Every person required to obtain a unique identity number shall submit the application electronically. 





Application shall be filed through common portal or registration can be granted suo-moto by proper

officer. 





The application filed on the common portal is required to be signed electronically or through any other

mode as specified by the Government. 





The details of the person authorised by the concerned entity to sign the refund application or otherwise,

should be filled up against the “Authorised Signatory details” in the application. 

100

Form GST REG-14

[See rule 19(1) ]

Application for Amendment in Registration Particulars

(For all types of registered persons)

1. GSTIN/UIN

2. Name of Business

3. Type of registration

4. Amendment summary

Sr. No

Field Name

EffectiveDate

Reasons(s)

(DD/MM/YYYY)

5. List of documents uploaded

(a)

(b)

(c)

…

6. Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom

Signature

Place:

Name of Authorised Signatory

Date:

Designation / Status:

101

Instructions for submission of application for amendment

1. Application for amendment shall be submitted online.

2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business

and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive

Officer or equivalent, responsible for day to day affairs of the business which does not warrant

cancellation of registration, are core fields which shall be approved by the Proper Officer after due

verification.

3. For amendment in Non-Core fields, approval of the Proper Officer is not required.

4. Where a change in the constitution of any business results in change of the Permanent Account

Number of a registered person, the said person shall be required to apply for fresh registration.

5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time

to time, shall be carried out only after online verification through the common portal.

6. All information related to Permanent Account Number, Aadhaar, Director Identification Number,

Challan Identification Number shall be validated online by the system and Application

ReferenceNumber (ARN) will be generated after successful validation of necessary field.

Status of the application can be tracked on the common portal.

No fee is payable for submitting application for amendment.

Authorised signatory shall not be a minor.

102

Form GST REG-15

[See rule 19(1)]

Reference Number - <<>>

Date – DD/MM/YYYY

(Name)

(Address)

Registration Number (GSTIN / UIN)

Application Reference No. (ARN)

Dated – DD/MM/YYYY

Order of Amendment

This has reference to your application number------ dated ---- regarding amendment in registration particulars.

Your application has been examined and the same has been found to be in order. The amended certificate of

registration is available on your dashboard for download.

Signature

Name

Designation

Jurisdiction

Date

Place

103

Form GST REG-16

[See rule 20]

Application for Cancellation of Registration

GSTIN

Legal name

Trade name, if any

Address of Principal

Place of Business

Address for future

Building No./ Flat No.

Floor No.

correspondence

Name of Premises/ Building

Road/

(including email,

Street

mobile telephone,

fax )

City/Town/ Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

Mobile (with country code)

Telephone

Fax

Number

oDiscontinuance /Closure of business o

Ceased to be liable to pay tax

o

Transfer of business on account of

amalgamation, merger/ demerger,

Reasons for

sale, lease or otherwise disposed of

Cancellation

etc.

(Select one)

o

Change in

constitution of business

leading to change in Permanent

Account Number

o Death of Sole Proprietor

o

Others (specify)

7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,

etc.

(i)

Goods and Services

Tax

Identification

Number

(ii)

(a)

Name (Legal)

(b) Trade name, if

Any

(iii)

Address of Principal

Building No./ Flat No.

Floor No.

Place of Business

Name of Premises/ Building

Road/ Street

City/Town/ Village

District

Block/Taluka

104

Latitude

Longitude

State

PIN Code

Mobile (with country code)

Telephone

Fax Number

Date from which registration is to be cancelled.

Particulars of last Return Filed

(i)

Tax period

(ii)

Application Reference Number

(iii)

Date

10.

Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of

registration.

Value

Input Tax Credit/ Tax Payable (whichever is

higher) (Rs.)

Description

Stock

Central

State

UT Tax

Integrated

Cess

(Rs.)

Tax

Inputs

Inputs contained in semi-finished goods

Inputs contained in finished goods

Capital Goods/Plant and machinery

Total

11.

Details of tax paid, if any

Payment from Cash Ledger

Sr. No.

Debit Entry No.

Central

State Tax

UT Tax

Integrated

Cess

Tax

Sub-Total

Payment from ITC Ledger

Sr. No.

Debit Entry No.

Central

State Tax

UT Tax

Integrated

Cess

Tax

Sub-Total

Total Amount of Tax Paid

12. Documents uploaded

13. Verification

I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my/our knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Name of the Authorised Signatory

Date

Designation / Status

105

Instructions for filing of Application for Cancellation



A registered person seeking cancellation of his registration shall electronically submit an application

including details of closing stock and liability thereon along with relevant documents, on common

portal. 





The following persons shall digitally sign application for cancellation, as applicable: 

Constitution of Business

Person who can digitally sign the application

Proprietorship

Proprietor

Partnership

Managing / Authorised Partners

Hindu Undivided Family

Karta

Private Limited Company

Managing / Whole-time Directors/ Chief Executive Officer

Public Limited Company

Managing / Whole-time Directors/ Chief Executive Officer

Society/ Club/ Trust/ AOP

Members of Managing Committee

Government Department

Person In charge

Public Sector Undertaking

Managing / Whole-time Directors/ Chief Executive Officer

Unlimited Company

Managing / Whole-time Directors/ Chief Executive Officer

Limited Liability Partnership

Designated Partners

Local Authority

Chief Executive Officer or Equivalent

Statutory Body

Chief Executive Officer or Equivalent

Foreign Company

Authorised Person in India

Foreign Limited Liability Partnership

Authorised Person in India

Others

Person In charge

In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the

concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register

with the tax authority before submission of the application for cancellation. This application shall be made only

after that the new entity is registered.

Before applying for cancellation, please file your tax return due for the tax period in which the effective date

of surrender of registration falls.



Status of the Application may be tracked on the common portal. 





No fee is payable for filing application for cancellation. 





After submission of application for cancellation of registration, the registered person shall make

payment, if not made at the time of this application, and shall furnish final return as provided in the

Act. 





The registered person may also update his contact address and update his mobile number and e mail

address. 

106

Form GST REG -17

[See rule 22(1)]

Reference No. -

<< Date >>

Registration Number (GSTIN/UIN)

(Name)

(Address)

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is

liable to be cancelled for the following reasons: -

….

You are hereby directed to furnish a reply to this notice within seven working days from the date

of service of this notice .

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the

appointed date and time, the case will be decided ex parte on the basis of available records and on

merits

Place:

Date:

Signature

< Name of the Officer>

Designation

Jurisdiction

107

Form GST REG- 18

[See rule 22(2)]

Reply to the Show Cause Notice issued for cancellation for registration

Reference No. of Notice

Date of issue

GSTIN / UIN

Name of business (Legal)

Trade name, if any

Reply to the notice

List of documents uploaded

Verification

I __________________________________________ hereby solemnly affirm and declare that

the information given hereinabove is true and correct to the best of my knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status

Place

Date

108

Form GST REG-19

[See rule 22(3)]

Reference No. -

Date

Name

Address

GSTIN / UIN

Application Reference No. (ARN)

Date

Order for Cancellation of Registration

This has reference to your reply dated ---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or

- Whereas on the day fixed for hearing you did not appear; or

- Whereas the undersigned has examined your reply and submissions made at the time of

hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s).

The effective date of cancellation of your registration is <<DD/MM/YYYY >>.

Determination of amount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amounts determined as being payable above are without prejudice to any amount that may be

found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts

on or before ------ (date) failing which the amount

will be recovered in accordance with the provisions of the Act and rules made thereunder.

Head

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Tax

Interest

Penalty

Others

Total

Place:

Date:

Signature

< Name of the Officer>

Designation

Jurisdiction

109

FORM GST REG-20

[See rule 22(4)]

Reference No. -

Date

Name

Address

GSTIN/UIN

Show Cause Notice No.

Date

Order for dropping the proceedings for cancellation of registration

This has reference to your reply dated ----- in response to the notice to show cause notice dated

DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the

proceedings initiated for cancellation of registration stands vacated due to the following reasons:

<<text>>

Signature

< Name of the Officer>

Designation

Jurisdiction

Place:

Date:

110

Form GST REG-21

[See rule 23(1) ]

Application for Revocation of Cancellation of Registration

GSTIN (cancelled)

Legal Name

Trade Name, if any

Address

(Principal place of business)

Cancellation Order No.

Date –

Reason for cancellation

Details of last return filed

Period of Return

Application

Date of filing

DD/MM/YYYY

Reference

Number

Reasons for revocation of

Reasons in brief. (Detailed reasoning can be filed as an attachment)

cancellation

Upload Documents

10.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name

(first name, middle, surname)

Designation/Status

Place

Date

Instructions for submission of application for revocation of cancellation of registration



A person, whose registration is cancelled by the proper officer on his own motion, may apply for

revocation of cancellation of registration, within thirty days from the date of service of the order of

cancellation of registration at the common portal No application for revocation shall be submitted if the

registration has been cancelled for the failure to furnish returns unless such returns are furnished and

any amount due as tax in terms of such returns has been paid along with any amount payable towards

interest, penalty and late fee payable in respect of the said returns. 





Any change in the mobile number or the e-mail address of authorised signatory submitted as amended

from time to time, shall be carried out only after online verification through the common portal in the

manner provided 





Status of the application can be tracked on the common portal. 





No fee is payable for filing application for revocation of cancellation. 

111

Form GST REG-22

[See rule 23(2]

Reference No. -

Date

GSTIN / UIN

(Name of Taxpayer)

(Address)

Application Reference No. (ARN)

Date

Order for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your

application has been examined and the same has been found to be in order. Accordingly, your registration is

restored.

Signature Name of

Proper officer

(Designation)

Jurisdiction –

Date

Place

112

Form GST REG-23

[See rule 23(3) ]

Reference Number :

Date

Name of the Applicant/ Taxpayer

Address of the Applicant/Taxpayer

GSTIN

Application Reference No. (ARN):

Dated

Show Cause Notice for rejection of application for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of

registration. Your application has been examined and the same is liable to be rejected for the following reasons:

…

You are hereby directed to furnish a reply to this notice within seven working days from the date of

service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed

date and time, the case will be decided ex parte on the basis of available records and on merits

Signature Name of the

Proper Officer Designation

Jurisdiction

113

Form GST REG-24

[See rule 23(3)]

Reply to the notice for rejection of application for revocation of cancellation of registration

Reference No. of Notice

Date

Application Reference No.

Date

(ARN)

GSTIN, if applicable

Information/reasons

List of documents filed

Verification

I __________________________________________ hereby solemnly affirm and declare that

the information given hereinabove is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Place

Designation/Status

Date

114

GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

Form GST REG-25

[See rule 24(1)]

Certificate of Provisional Registration

GSTIN

Permanent Account

Number

Legal Name

Trade Name

Registration Details under Existing Law

Act

Registration Number

(a)

(b)

(c)

Date

This is a Certificate of Provisional Registration issued under the provisions of the Act.

115

Form GST REG-26

[See rule 24(2)]

Application for Enrolment of Existing Taxpayer

Taxpayer Details

1. Provisional ID

2. Legal Name (As per Permanent

Account Number )

3. Legal Name (As per State/Center)

4. Trade Name, if any

5. Permanent Account Number of

Business

6. Constitution

7. State

7A Sector, Circle, Ward, etc. as

Applicable

7B. Center Jurisdiction

8. Reason of liability to obtain

Registration under earlier law

Registration

9. Existing Registrations

Sr.

Type of Registration

Registration Number

Date of Registration

No.

TIN Under Value Added Tax

Central Sales Tax Registration Number

Entry Tax Registration Number

Entertainment Tax Registration Number

Hotel And Luxury Tax Registration Number

Central Excise Registration Number

Service Tax Registration Number

Corporate Identify Number/Foreign Company

Registration

Limited Liability Partnership Identification

Number/Foreign Limited Liability Partnership

Identification Number

Import/Exporter Code Number

Registration Under Duty Of Excise On

Medicinal And Toiletry Act

Others (Please specify)

116

10. Details of Principal Place of Business

Building No. /Flat No.

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

Latitude

Longitude

Contact Information

Office Email Address

Office Telephone Number

Mobile Number

Office Fax No

10A. Nature of Possession of Premises

(Own; Leased; Rented; Consent; Shared)

10B. Nature of Business Activities being carried out

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Service Provision

Office/Sale Office

Leasing Business

Service Recipient

EOU/ STP/ EHTP

SEZ

Input Service Distributor (ISD)

Works Contract

Others (Specify)

11. Details of Additional Places of Business

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

Latitude (Optional)

Longitude(Optional)

Contact Information

Office Email Address

Office Telephone Number

Mobile Number

Office Fax No

11A.Nature of Possession of Premises

(Own; Leased; Rented; Consent; Shared)

11B.Nature of Business Activities being carried out

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Service Provision

Office/Sale Office

Leasing Business

Service Recipient

EOU/ STP/ EHTP

SEZ

Input Service Distributor (ISD)

Works Contract

Others

(Specify)

Add More --------

12. Details of Goods/ Services supplied by the Business

Sr. No.

Description of Goods

HSN Code

117

Sr. No.

Description of Services

HSN Code

13. Total Bank Accounts maintained by you for conducting Business

Sr. No.

Account Number

Type of Account

IFSC

Bank Name

Branch Address

14. Details of

Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing

Committee of Associations/Board of Trustees etc.

Name

<Photo>

Name of Father/Husband

Date of

DD/ MM/ YYYY

Gender

<Male, Female, Other>

Birth

Mobile Number

Email Address

Telephone Number

Identity Information

Designation

Director Identification Number

Permanent

Aadhaar Number

Account

Number

Are you a citizen of India?

Passport Number

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

15. Details of Primary Authorised Signatory

Name

Name of Father/Husband

<Photo>

Date of Birth

DD / MM /

Gender

<Male, Female, Other>

YYYY

Mobile Number

Email Address

Telephone Number

Identity Information

Designation

Director Identification Number

118

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Passport Number

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

Add More ---

List of Documents Uploaded

A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with

provision to upload relevant document against each entry in the list. (Refer instruction)

16. Aadhaar Verification

I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”

to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me

that identity information would only be used for validating identity of the Aadhaar holder and will be shared with

Central Identities Data Repository only for the purpose of authentication.

17. Declaration

I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Digital Signature/E-Sign

Name of the Authorised

Place

Signatory

Designation of Authorised

Date

Signatory

Instructions for filing of Application for enrolment

1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered

under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961

(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile

number.

2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis

and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax

Identification Number therein, shall be made available to him on the common portal:

3. Authorisation Form:-

For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the

Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory)

I ---

(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing

Committee of Associations/Board of Trustees etc)

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc>>

119

hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised

signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for

which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,

2017.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time

Director/Members of Managing Committee of Associations/Board of Trustees etc.

S. No.

Full Name

Designation/Status Signature

Acceptance as an authorised signatory

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised

signatory for the above referred business and all my acts shall be binding on the business.

Signature

Authorised

Signatory

Designation/Status

Date

Place

Instructions for filing online form



Enter your Provisional ID and password as provided by the State/Commercial Tax/Central

Excise/Service Tax Department for log in on the GST Portal. 





Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The

Email address and Mobile Number would be filled as contact information of the Primary Authorised

Signatory. 





E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his

user id and password after first login. 



 Taxpayer shall require to fill the information required in the application form related details of

Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing

Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of

Authorised signatories. 





Information related to additional place of business, Bank account, commodity in respect of goods and

services dealt in (top five) are also required to be filled. 





Applicant need to upload scanned copy of the declaration signed by the Proprietor/all

Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of

Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per

Annexure specified. Documents required to be uploaded as evidence are as follows:- 



Photographs wherever specified in the Application Form (maximum

10) Proprietary Concern – Proprietor

Partnership Firm / Limited Liability Partnership – Managing/ Authorised

Partners (personal details of all partners is to be submitted but photos of only ten partners including

that of Managing Partner is to be submitted)

Hindu Undivided Family –Karta

Company – Managing Director or the Authorised Person

120

Trust – Managing Trustee

Association of Person or Body of Individual –Members of Managing Committee (personal details

of all members is to be submitted but photos of only ten members including that of Chairman is to

be submitted)

Local Body – Chief Executive Officer or his equivalent

Statutory Body – Chief Executive Officer or his equivalent

Others – Person in Charge

Constitution of business: Partnership Deed in case of Partnership Firm, Registration

Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,

Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.

Proof of Principal/Additional Place of Business:

(a) For Own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the

premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of

Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises of the

Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same

documents may be uploaded.

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement

Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –

containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing

Committee or Board of Directors to that effect as specified.



After submitting information electronic signature shall be required. Following person can electronically

sign application for enrolment:- 

Constitution of Business

Person who can digitally sign the application

Proprietorship

Proprietor

Partnership

Managing / Authorised Partners

Hindu Undivided Family

Karta

Managing / Whole-time Directors and Managing

Private Limited Company

Director/Whole Time Director/ Chief Executive

Officer

Managing / Whole-time Directors and Managing

Public Limited Company

Director/Whole Time Director/ Chief Executive

Officer

Society/ Club/ Trust/ AOP

Members of Managing Committee

Government Department

Person In charge

Managing / Whole-time Director and Managing

Public Sector Undertaking

Director/Whole Time Director/ Chief Executive

Officer

Unlimited Company

Managing/ Whole-time Director and Managing

Director/Whole Time Director/ Chief Executive

121

Officer

Limilted Liability Partnership

Designated Partners

Local Authority

Chief Executive Officer or Equivalent

Statutory Body

Chief Executive Officer or Equivalent

Foreign Company

Authorised Person in India

Foreign Limited Liability Partnership

Authorised Person in India

Others

Person In charge



Application is required to be mandatorily digitally signed as per following :- 

Sl. No

Type of Applicant

Digital Signature required

Private Limited Company

Digital Signature Certificate(DSC)

Public Limited Company

Class 2 and above

Public Sector Undertaking

Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability Partnership

Other than above

Digital Signature Certificate class 2

and above

e-Signature

Note :- 1. Applicant shall require to register their DSC on common portal.

2. e-Signature facility will be available on the common portal for Aadhar holders.

All information related to Permanent Account Number, Aadhaar, Director Identification Number,

ChallanIdentification Number, Limited Liability Partnership Identification Number shall be online

validated bythe system and Acknowledgment Reference Number will be generated after successful validation of all

the filled up information.

Status of the online filed Application can be tracked on the common portal.

1. Authorised signatory should not be minor.

No fee is applicable for filing application for enrolment.

122

Acknowledgement

Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <………>.

Form Number

<…….-……>

Form Description :

Date of Filing

Taxpayer Trade Name

Taxpayer Legal Name

Provisional ID Number

It is a system generated acknowledgement and does not require any signature

123

Form GST REG-27

[See rule–24(3)]

Reference No.

<<Date-DD/MM/YYYY>>

Provisional ID

Name

Address

Application Reference Number (ARN) <>

Dated <DD/MM/YYYY>

Show Cause Notice for cancellation of provisional registration

This has reference to your application dated ------. The application has been examined and the

same has not been found to be satisfactory for the following reasons:-

…

You are hereby directed to show cause as to why the provisional registration granted to you

shall not be cancelled.

Signature

Name of the Proper Officer

Designation

Jurisdiction

Date

Place

124

Form GST REG-28

[See rule 24(3)]

Reference No. -

<< Date–DD/MM/YYYY>>

Name

Address

GSTIN / Provisional ID

Application Reference No. (ARN)

Dated – DD/MM/YYYY

Order for cancellation of provisional registration

This has reference to your reply dated

---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or

- Whereas on the day fixed for hearing you did not appear; or

- Whereas the undersigned has examined your reply and submissions made at the time of hearing,

and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).

Determination of amount payable pursuant to cancellation of provisional registration:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

You are required to pay the following amounts

on or before ------ (date) failing which the amount

will be recovered in accordance with the provisions of the Act and rules made thereunder.

Head

Central Tax

State Tax

UT Tax

Integrated

Cess

Tax

Interest

Penalty

Others

Total

Place:

Date:

Signature

< Name of the Officer>

Designation

Jurisdiction

125

Form GST REG-29

[See rule 24(4) ]

Application for cancellation of provisional registration

Part A

(i) Provisional ID

(ii) Email ID

(iii) Mobile Number

Part B

Legal Name (As per Permanent Account

Number)

2. Address for correspondence

Building No./ Flat No.

Floor No.

Name of Premises/

Road/ Street

Building

City/Town/

District

Village/Locality

Block/Taluka

State

3. Reason for Cancellation

4. Have you issued any tax invoice during GST regime?

YES

5. Declaration

(i)

I <Name of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal Name ()> do

hereby declare that I am not liable to registration under the provisions of the Act.

6. Verification

I <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief and nothing has been concealed.

Aadhaar Number

Permanent Account Number

Signature of Authorised Signatory

Full Name

Designation / Status

Place

Date

DD/MM/YYYY

126

Form GST REG-30

[See rule 25]

Form for Field Visit Report

Center Jurisdiction (Ward/Circle/Zone)

Name of the Officer:-<< to be prefilled>>

Date of Submission of Report:-

Name of the taxable person

GSTIN/UIN –

Task Assigned by:-< Name of the Authority- to be prefilled>

Date and Time of Assignment of task:-< System date and time>

Sr. No.

Particulars

Input

Date of Visit

Time of Visit

Location details

Latitude

Longitude

North – Bounded By

South – Bounded By

West – Bounded By

East – Bounded By

Whether address is same as mentioned in

Y / N

application.

Particulars of the

person available at the

time of visit

(i)

Name

(ii)

Father‟s Name

(iii)

Residential Address

(iv)

Mobile Number

(v)

Designation / Status

(vi)

Relationship with taxable person, if

applicable.

Functioning status of the business

Functioning - Y / N

Details of the premises

Open Space Area (in sq m.) - (approx.)

Covered Space Area (in sq m.) -

(approx.)

Floor on which business premises

located

Documents verified

Yes/No

Upload photograph of the place with the person who is present at the place where site

verification is conducted.

10.

Comments (not more than < 1000 characters>

Signature

Place:

Name of the Officer:

Date:

Designation:

Jurisdiction:

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 500

127

Form GST ITC – 1

[See Rule 40(1)]

Declaration for claim of input tax credit under sub-section (1) of section 18

Claim made under

Section 18 (1)(a)

Section 18 (1)(b)

Section 18 (1)(c)

Section 18 (1)(d)

GSTIN

Legal name

Trade name, if any

Date from which liability to pay tax arises under section 9,

except section 9 (3) and section 9 (4)

[For claim under section 18 (1)(a) and section 18 (1)(c))]

Date of grant of voluntary registration

[For claim made under section 18 (1)(b)]

Date on which goods or services becomes taxable

[For claim made under section 18 (1)(d)]

7. Claim under section 18 (1) (a) or section 18 (1)(b)

Details of stock of inputs and inputs contained in semi-finished goods or finished goods on

which ITC is claimed

Sr.

No.

GSTIN/

Registratio

n under

CX/

VAT of

supplier

Invoice *

Description

of inputs

held in stock,

inputs

contained in

semi-

finished or

finished

goods held in

stock

Unit

Quantity

Code

(UQC)

Quantit

Value

(As

adjusted

by debit

note/cre

dit note)

Amount of ITC claimed (Rs.)

No.

Date

Central

Tax

State

Tax

Integrated

Tax

Cess

7 (a) Inputs held in stock

7 (b) Inputs contained in semi-finished or finished goods held in stock

128

*In case it is not feasible to identify invoice, the principle of first-in-firstout may be

followed.

8. Claim under section 18 (1) (c) or section 18 (1)(d)

Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital

goods on which ITC is claimed

* In case it is not feasible to identify invoice, principle of first in and first out may be followed.

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of

a year or part thereof from the date of invoice

9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]

a) Name of the Firm issuing certificate

b) Name of the certifying Chartered Accountant/Cost Accountant

c) Membership number

d) Date of issuance of certificate

e) Attachment (option for uploading certificate)

10. Verification

I __________________________________________ hereby solemnly affirm and declare

that the information given hereinabove is true and correct to the best of my knowledge and

belief and nothing has been concealed there from.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date ---dd/mm/yyyy

Sr.

No.

GSTIN/

Registrati

on under

CX/

VAT of

supplier

Invoice */ Bill

of entry

Description of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock, capital

goods

Unit

Quantity

Code

(UQC)

Qty

Value**

(As

adjusted

by debit

note/credit

note)

Amount of ITC claimed (Rs.)

No.

Date

Central

Tax

State

Tax

Inte

grat

Tax

Cess

8 (a) Inputs held in stock

8 (b) Inputs contained in semi-finished or finished goods held in stock

8 (c) Capital goods in stock

129

Form GST ITC -02

[See Rule – 41(1)]

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease

or transfer of a business under sub-section (3) of section 18

GSTIN of transferor

Legal name of transferor

Trade name, if any

GSTIN oftransferee

Legal name of transferee

Trade name, if any

7. Details of ITC to be transferred

8. Particulars of certifying Chartered Accountant or Cost Accountant

a) Name of the Firm issuing certificate

b) Name of the certifying Chartered Accountant/Cost Accountant

c) Membership number

d) Date of issuance of certificate to the transferor

e) Attachment (option for uploading certificate)

9. Verification

I __________________________________________ hereby solemnly affirm and declare

that the information given hereinabove is true and correct to the best of my knowledge and

belief and nothing has been concealed there from.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date ---dd/mm/yyyy

Tax

Amount of matched ITC

available

Amount of matched ITC to be

transferred

Central

Tax

State Tax

UT Tax

Integrated

Tax

Cess

130

Form GST ITC -03

[See rule44(4)]

Declaration for intimation of ITC reversal/payment of tax on inputs held in stock,

inputs contained in semi-finished and finished goods held in stock and capital goods

under sub-section (4) of section 18

1. GSTIN

2. Legal name

3. Trade name, if any

4(a). Details of application filed to opt for

composition scheme

[ applicable only for section 18 (4)]

(i) Application reference number

(ARN)

(ii) Date of filing

4(b). Date from which exemption is effective

[ applicable only for section 18 (4)]

5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in

stock, and capital goods on which input tax credit is required to be paid under section 18(4).

Sr.

No.

GSTIN/

Registratio

n under

CX/

VAT of

supplier

*Invoice /Bill

of entry

Description of

inputs held in

stock, inputs

contained in

semi-finished or

finished goods

held in stock and

capital goods

Unit

Quantity

Code

(UQC)

Qty

Value**

(As

adjusted by

debit

note/credit

note)

Amount of ITC claimed (Rs.)

No.

Date

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

5 (a) Inputs held in stock (where invoice is available)

5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)

5 (c) Capital goods held in stock (where invoice available)

5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)

5 (e) Capital goods held in stock (where invoice not available)

131

* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.

(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on

prevailing market price

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of

a year or part thereof from the date of invoice

6. Amount of ITC payable and paid (based on table 5)

7. Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed there from.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date -dd/mm/yyyy

Sr.

No.

Description

Tax payable

Paid through Cash/

Credit Ledger

Debit

entry

no.

Amount of ITC paid

standard

Central

Tax

State Tax

UT Tax

Integrated Tax

Cess

Central Tax

Cash Ledger

Credit Ledger

State Tax

Cash Ledger

Credit Ledger

UT Tax

Cash Ledger

Credit Ledger

Integrated Tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

132

Form GST ITC-04

[See Rule – 45(3)]

Details of goods/capital goods sent to job worker and received back

GSTIN -

(a) Legal name -

(b) Trade name, if any –

3. Period:

Quarter -

Year -

4. Details of inputs/capital goods sent for job-work

GSTIN

/ State in case

of unregistered

job-worker

Challa

n no.

Challan

date

Descriptio

n of goods

UQC

Quantity

Taxable

value

Type of

goods

(Inputs/capit

al goods)

Rate of tax (%)

Central

tax

State/

UT tax

Integra

ted tax

Cess

5. Details of inputs/capital goods received back from job worker or sent out from business place of

job-work

GSTIN /

State of job

worker if

unregistered

Received

back/sent out

to another

job worker/

supplied

from

premises of

job worker

Original

challan

No.

Original

challan

date

Challan details if sent to

another job worker

Invoice details in

case supplied

from premises of

job worker

Description

UQC

Quantity

Taxable

value

No.

Date

GSTIN/State if

job worker

unregistered

No.

Date

6. Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of

Authorised Signatory ….……………………

Date

Designation

/Status……………………………………

133

Form GST ENR-01

[See Rule 58(1)]

Application for Enrolment u/s 35 (2)

[only for un-registered persons]

(a) Legal name

(b) Trade Name, if any

(d) Aadhaar (applicable in case of

proprietorship concerns only)

Type of enrolment

Transporter Godown owner /operator Warehouse owner /operator

Cold storage owner /operator

Constitution of Business (Please Select the Appropriate)

(i) Proprietorship

(ii) Partnership

(iii) Hindu Undivided Family

(iv) Private Limited Company

(v) Public Limited Company

(vi) Society/Club/Trust/Association of Persons

(vii) Government Department

(viii) Public Sector Undertaking

(ix) Unlimited Company

(x) Limited Liability Partnership

(xi) Local Authority

(xii) Statutory Body

(xiii)

Foreign

Limited

Liability

Partnership

(xiv) Foreign Company Registered (in India)

(xv) Others (Please specify)

Name of the State

District

Jurisdiction detail

Centre

State

Date of commencement of business

Particulars of Principal Place of Business

(a)

Address

Building No./Flat No.

Floor No.

Name of the

Premises/Building

Road/Street

134

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

(b)

Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c)

Nature of premises

Own

Leased

Rented

Consent

Shared

Others (specify)

(d)

Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Warehouse/Depot

Godown

Retail Business

Office/Sale Office

Cold Storage

Transport services

Others (Specify)

Details of additional place of

business

Add for additional place(s) of business, if any

(Fill up the same information as in item 7 [(a), (b), (c) & (d)]

Details of Bank Accounts (s)

Total number of Bank Accounts maintained by the applicant for conducting business

(Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ------

10.

Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc.

135

11.

Details of Authorized Signatory

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female,

Other>

Mobile Number

Email address

Telephone No. with STD

Designation /Status

Director Identification Number (if

any)

PAN

Aadhaar Number

Are you a citizen of India?

Yes / No

Passport No. (in case of

foreigners)

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Block/Taluka

State

PIN Code

Country (in case of foreigner only)

ZIP code

136

Telephone No. with

STD

Designation /Status

Director Identification

Number (if any)

PAN

Aadhaar Number

Are you a citizen of

India?

Yes / No

Passport No. (in case of

foreigners)

Residential Address in India

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Block/Taluka

City/Town/Locality/Village

District

State

PIN Code

12.

Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give

consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.

“Goods and Services Tax Network” has informed me that identity information would only be used for validating

identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of

authentication.

13. List of documents uploaded

(Identity and address proof)

14. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place:

Name of Authorized Signatory

….……………………

Date:

Designation/Status……………………………………

For office use –

Enrolment no. -

Date -

137

Form GSTR

Form GSTR-1

[See Rule (59(1)]

Details of outward supplies of goods or services

Year

Month

GSTIN

(a) Legal name of the registered person

(b)

Trade name, if any

(a) ^{Aggregate Turnover in the preceding Financial}

Year

(b)

Aggregate Turnover - April to June, 2017

4.Taxable outward supplies made to registered persons (including UIN-holders)other

than supplies covered by Table 6

(Amount

in Rs. for

all Tables)

GSTIN/

UIN

Invoice details

Rate

Taxable

value

Amount

Place of

Supply

(Name of

State)

No.

Date

Value

Integrated

Tax

Central

Tax

State /

UT Tax

Cess

4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-

commerce operator

4B. Supplies attracting tax on reverse charge basis

4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

5. Taxable outward inter-State supplies to un-registered persons where the invoice value

is more than Rs 2.5 lakh

Place of

Supply

(State)

Invoice details

Rate

Taxable

Value

Amount

No.

Date

Value

Integrated Tax

Cess

5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)

138

5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)

GSTIN of e-commerce

operator

6. Zero rated supplies and Deemed Exports

GSTIN of recipient

Invoice details

Shipping bill/ Bill

of export

Integrated Tax

No. Date

Value

No.

Date

Rate

Taxable

value

Amt.

6A.Exports

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

7.Taxable supplies (Net of debit notes and credit notes) to unregistered persons other

than the supplies covered in Table 5

Rate of tax

Total Taxable

value

Amount

Integrated

Central

State Tax/UT Tax

Cess

7A. Intra-State supplies

7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce

operator attracting TCS]

7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators

attracting TCS(operator wise, rate wise)

GSTIN of e-commerce operator

7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]

7B (1). Place of Supply (Name of

State)

139

7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce

Operators (operator wise, rate wise)

GSTIN of e-commerce operator

8. Nil rated, exempted and non GST outward supplies

Description

Nil Rated

Supplies

Exempted

(Other than Nil

rated/non-GST supply)

Non-GST

supplies

8A. Inter-State supplies to registered

persons

8B. Intra- State supplies to registered

persons

8C. Inter-State supplies to unregistered

persons

8D. Intra-State supplies to unregistered

persons

9. Amendments to taxable outward supply details furnished in returns for earlier tax

periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers

issued during current period and amendments thereof]

Details of

original

document

Revised details of document or

details of original Debit/Credit

Notes or refund vouchers

Taxa

ble

Valu

Amount

Plac

e of

supp

GST

Inv

GST

Invoice

Shippin

g bill

Val

Integra

ted

Tax

Cent

ral

Tax

Sta

te /

9A. If the invoice/Shipping bill details furnished earlier were incorrect

140

9B. Debit Notes/Credit Notes/Refund voucher [original]

9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]

10. Amendments to taxable outward supplies to unregistered persons furnished in

returns for earlier tax periods in Table 7

Rate of tax

Total Taxable

value

Amount

Integrated

Central

State/UT Tax

Cess

Tax period for which the details are

being revised

<Month>

10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]

10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting

TCS (operator wise, rate wise)

GSTIN of e-commerce operator

10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]

Place of Supply (Name of State)

10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting

TCS (operator wise, rate wise)

GSTIN of e-commerce operator

141

11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/

Amendments of information furnished in earlier tax period

Rate

Gross Advance

Received/adjusted

Place of

supply

Amount

Integrated Central State/UT

Cess

I Information for the current tax period

11A. Advance amount received in the tax period for which invoice has not been issued (tax

amount to be added to output tax liability)

11A (1). Intra-State supplies(Rate Wise)

11A (2). Inter-State Supplies(Rate Wise)

11B. Advance amount received in earlier tax period and adjusted against the supplies being shown

in this tax period in Table Nos. 4, 5, 6 and 7

11B (1). Intra-State Supplies (Rate Wise)

11B (2). Inter-State Supplies(Rate Wise)

II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax

periods[Furnish revised information]

Month

Amendment relating to information

furnished in S. No.(select)

11A(1) 11A(2) 11B(1) 11B(2)

12. HSN-wise summary of outward supplies

Sr. No.

HSN

Description

(Optional

if HSN is

id d)

UQC

Total

Quantity

Total

value

Total

Taxable

Value

Amount

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

13. Documents issued during the tax period

Sr.

No.

Nature of document

Sr. No.

Total

number

Cancelled

Net issued

From

142

Invoices for outward supply

Invoices for inward supply from

unregistered person

Revised Invoice

Debit Note

Credit Note

Receipt voucher

Payment Voucher

Refund voucher

Delivery Challan for job work

Delivery Challan for supply on

approval

Delivery Challan in case of liquid

gas

Delivery Challan in cases other

than by way of supply (excluding

at S no. 9 to 11)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed there from

and in case of any reduction in output tax liability the benefit thereof has been/will be passed

on to the recipient of supply.

Signatures

Place

Name of Authorised Signatory ….……………………

Date

Designation /Status……………………………………

143

Instructions –

1. Terms used:

a. GSTIN:

Goods and Services Tax Identification Number

b. UIN:

Unique Identity Number

c. UQC:

Unit Quantity Code

d. HSN:

Harmonized System of Nomenclature

e. POS:

Place of Supply (Respective State)

f. B to B:

From one registered person to another registered person

g. B to C:

From registered person to unregistered person

2. The details in GSTR-1 should be furnished by 10^thof the month succeeding the relevant

tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first

quarter of the current financial year shall be reported in the preliminary information in

Table 3. This information would be required to be submitted by the taxpayers only in the

first year. Quarterly turnover information shall not be captured in subsequent returns.

Aggregate turnover shall be auto-populated in subsequent years.

4. Invoice-level information pertaining to the tax period should be reported for all supplies

as under:

(i) For all B to B supplies (whether inter-State or intra-State), invoice level details,

rate-wise, should be uploaded in Table 4, including supplies attracting reverse

charge and those effected through e-commerce operator. Outwards supply

information in these categories are to be furnished separately in the Table.

(ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/-

(B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and

(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up

to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploadedin

Table 7.

5. Table 4 capturing information relating to B to B supplies should:

(i) be captured in:

a. Table 4A for supplies relating to other than reverse charge/ made through e-

commerce operator, rate-wise;

b. Table 4B for supplies attracting reverse charge, rate-wise; and

c. Table 4C relating to supplies effected through e-commerce operator attracting

collection of tax at source under section 52 of the Act, operator wise and rate-

wise.

(ii) Capture Place of Supply (PoS) only if the same is different from the location of the

recipient.

6. Table 5 to capture information of B to C Large invoices and other information shall be

similar to Table 4. The Place of Supply (PoS) column is mandatory in this table.

7. Table 6 to capture information related to:

(i) Exports out of India

(ii) Supplies to SEZ unit/ and SEZ developer

(iii) Deemed Exports

144

8. Table 6 needs to capture information about shipping bill and its date. However, if the

shipping bill details are not available, Table 6 will still accept the information. The same

can be updated through submission of information in relation to amendment Table 9 in

the tax period in which the details are available but before claiming any refund / rebate

related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits

capturing port code (six digits) followed by number of shipping bill.

9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be

reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry

shall be reported also by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for

payment of IGST in respect of supply of services would, be created from this Table..

10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain

blank.

11. Export transactions effected without payment of IGST (under Bond/ Letter of

Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and

6B.

12. Table 7 to capture information in respect of taxable supply of:

(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs

2,50,000;

(ii) Taxable value net of debit/ credit note raised in a particular tax period and

information pertaining to previous tax periods which was not reported earlier, shall

be reported in Table 10. Negative value can be mentioned in this table, if required;

(iii) Transactions effected through e-commerce operator attracting collection of tax at

source under section 52 of the Act to be provided operator wise and rate wise;

(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies

made through e-commerce operator attracting collection of tax at source and Table

7A (2) to capture supplies made through e-commerce operator attracting collection

of tax at source out of gross supplies reported in Table 7A (1);

(v) Table 7B (1) to capture gross inter-State supplies including supplies made through

e-commerce operator attracting collection of tax at source and Table 7B (2) to

capture supplies made through e-commerce operator attracting collection of tax at

source out of gross supplies reported in Table 7B (1); and

(vi) Table 7B to capture information State wise and rate wise.

13. Table 9 to capture information of:

(i)

Amendments of B to B supplies reported in Table 4, B to C Large supplies

reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/

deemed exports reported in Table 6;

(ii) Information to be captured rate-wise;

(iii) It also captures original information of debit / credit note issued and amendment to

it reported in earlier tax periods; While furnishing information the original debit

note/credit note, the details of invoice shall be mentioned in the first three columns,

While furnishing revision of a debit note/credit note, the details of original debit

note/credit note shall be mentioned in the first three columns of this Table,

145

(iv) Place of Supply (PoS) only if the same is different from the location of the

recipient;

(v)

Any debit/ credit note pertaining to invoices issued before the appointed day under

the existing law also to be reported in this table; and

(vi) Shipping bill to be provided only in case of exports transactions amendment.

14. Table 10 is similar to Table 9 but captures amendment information related to B to C

supplies and reported in Table 7.

15. Table 11A captures information related to advances received, rate-wise, in the tax period

and tax to be paid thereon along with the respective PoS. It also includes information in

Table 11B for adjustment of tax paid on advance received and reported in earlier tax

periods against invoices issued in the current tax period. The details of information

relating to advances would be submitted only if the invoice has not been issued in the

same tax period in which the advance was received.

16. Summary of supplies effected against a particular HSN code to be reported only in

summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr

but they need to provide information about description of goods.

17. It will be mandatory to report HSN code at two digits level for taxpayers having annual

turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits

level for taxpayers having annual turnover above Rs. 5.00 Cr.

146

Form GSTR

Form GSTR-1A

[See Rule 59(4)]

Details of auto drafted supplies

(From GSTR 2, GSTR 4 or GSTR 6 )

Year

Month

GSTIN

(a) Legal name of the registered person

(b)

Trade name, if any

3. Taxable outward supplies made to registered persons including supplies attracting

reverse charge other than the supplies covered in Table No. 4

GSTIN/

UIN

Invoice details

Rate

Taxable

value

Amount

Place of

Supply

(Name of

State)

No.

Date

Value

Integrated

Tax

Central

Tax

State /

Tax

Cess

3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)

3B. Supplies attracting reverse charge (From table 4A of GSTR-2)

4. Zero rated supplies made to SEZ and deemed exports

GSTIN of recipient

Invoice details

Integrated Tax

No.

Date

Value

Rate

Taxable value

Tax amount

4A. Supplies made to SEZ unit or SEZ Developer

4B. Deemed exports

147

5. Debit notes, credit notes (including amendments thereof) issued during current

period

Details of

original

document

Revised details of

document or details of

original Debit / Credit

Note

Rat

Taxab

value

Plac

e of

supp

(Na

State

)

Amount of tax

GSTI

Dat

GSTI

Dat

Val

Integra

ted Tax

Centr

Tax

Sta

te /

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom

and in case of any reduction in output tax liability the benefit thereof has been/will be passed

on to the recipient of supply.

Signatures

Place

Name

of Authorised Signatory ….……………………

Date

Designation /Status……………………………………

148

Form GSTR-2

[See Rule 60(1)]

Details of inward supplies of goods or services

Year

Month

1. ^GSTIN

2. ^(a)^{Legal name of the registered person}

Auto populated

(b) Trade name, if any

Auto populated

3. Inward supplies received from a registered person other than the supplies

attracting reverse charge

(Amount

in Rs. for all Tables)

GST

supp

lier

Invoice details

Taxa

ble

valu

Amount of Tax

Plac

e of

sup

ply

(Na

Stat

Whethe

r input

or input

service/

Capital

goods

(incl

plant

and

machin

ery)/

Ineligib

le for

ITC

Amount of ITC available

Integr

ated

Tax

Cen

tral

Tax

ate

Tax

Val

Integr

ated

tax

Cen

tral

Tax

ate

149

Inward supplies on which tax is to be paid on reverse charge

GST

supp

lier

Invoice details

Taxa

ble

valu

Amount of Tax

Plac

e of

sup

ply

(Na

Stat

Whethe

r input

or input

service/

Capital

goods

(incl.

plant

and

machin

ery)/

Ineligib

le for

ITC

Amount of ITC available

Integr

ated

Tax

Cen

tral

Tax

ate

Tax

Val

Integr

ated

tax

Cen

tral

Tax

ate

4A. Inward supplies received from a registered supplier (attracting reverse charge)

4B. Inward supplies received from an unregistered supplier

4C. Import of service

5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry

Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry

GSTIN

supplie

Details of bill of entry

Rat

Taxabl

e value

Amount

Whether

input /

Capital

goods(incl.

plant and

machinery

Ineligible

for ITC

Amount of ITC

available

Dat

Valu

Integrate

d Tax

Ces

Integrate

d Tax

Ces

5A. Imports

150

5B. Received from SEZ

Port code +No of BE=13 digits

Assessabl

e Value

Details of

original

invoice /Bill

of entry No

Revised details of

invoice

Tax

abl

val

Amount

Pla

ppl

ethe

inpu

t or

inpu

serv

ice/

Cap

ital

goo

ds/

Ineli

gibl

e for

ITC

)

Amount of ITC

available

Inte

grat

ntr

Stat

e/U

Tax

Valu

Inte

grat

Tax

ntr

Stat

e/U

Tax

8 9

6A. Supplies other than import of goods or goods received from SEZ [Information furnished in

Table 3 and 4 of earlier returns]-If details furnished earlier were incorrect

6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in

Table 5 of earlier returns]-If details furnished earlier were incorrect

6C. Debit Notes/Credit Notes [original]

151

6. Amendments to details of inward supplies furnished in returns for earlier tax periods in

Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent

amendments]

7. Supplies received from composition taxable person and other exempt/Nil rated/Non

GST supplies received

Description

Value of supplies received from

Composition taxable

person

Exempt supply

Nil Rated

supply

Non GST

supply

7A. Inter-State

supplies

7B. Intra-state

supplies

8. ISD credit received

GSTIN

of ISD

ISD

Document

Details

ISD Credit received

Amount of eligible ITC

No.

Dat

Integrate

d Tax

Centra

l Tax

State

Tax

Ces

Integrate

d Tax

Centra

l Tax

State/U

T Tax

Ces

8A. ISD Invoice

6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax

periods]

152

8B. ISD Credit Note

9. TDS and TCS Credit received

GSTIN of

Deductor /

GSTIN of e-

Commerce

Operator

Gross

Value

Sales

Return

Net

Value

Amount

Integrated

Tax

Central

Tax

State Tax

/UT Tax

9A. TDS

9B. TCS

10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of

supply

Rate

Gross

Advance

Paid

Place of

supply

(Name of

State)

Amount

Integrated

Tax

Central

Tax

State/UT Tax

Cess

(I)

Information for the current month

10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added

to output tax liability)

10A (1). Intra-State supplies (Rate Wise)

10A (2). Inter -State Supplies (Rate Wise)

10B. Advance amount on which tax was paid in earlier period but invoice has been received in the

current period [ reflected in Table 4 above]

10B (1). Intra-State Supplies (Rate Wise)

10B (2). Intra-State Supplies (Rate Wise)

153

II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish

revised information]

Month

Amendment relating to information furnished

in S. No.(select)

10A(1) 10A(2) 10(B1) 10B(2)

11. Input Tax Credit Reversal / Reclaim

Description for reversal of ITC

To be added to

or reduced from

output liability

Amount of ITC

Integrated

Tax

Central

Tax

State/UT

Tax

CESS

A. Information for the

current tax period

(a) Amount in terms of rule

37(2) of ITC Rules

To be added

(b) Amount in terms of rule

39(1)(j)(ii) of ITC Rules

To be added

(1) (m) of ITC Rules

To be added

(d) Amount in terms of rule

43(1) (h) of the ITC Rules

To be added

(e) Amount in terms of rule 42

(2)(a) of ITC Rules

To be added

(f) Amount in terms of rule

42(2)(b) of ITC Rules

To be reduced

(g) On account of amount paid

subsequent to reversal of ITC

To be reduced

(h) Any other liability (Specify)

……

B. Amendment of information furnished in Table No 11 at S. No A in an earlier return

Amendment is in respect of

information furnished in the

Month

Specify the information you wish

to amend (Drop down)

12. Addition and reduction of amount in output tax for mismatch and other reasons

Description

Add to or

reduce from

output

liability

Amount

Integrated

Tax

Central

Tax

State

/ UT

Tax

CESS

(a) ^{ITC claimed on mismatched/duplication of}

invoices/debit notes

Add

(b)

Tax liability on mismatched credit notes

Add

mismatched invoices/debit notes

Reduce

154

(d)

Reclaim on account of rectification of

mismatched credit note

Reduce

(e) Negative tax liability from previous tax periods

Reduce

(f)

Tax paid on advance in earlier tax periods and

adjusted with tax on supplies made in current tax

period

Reduce

13. HSN summary of inward supplies

Sr. No. HSN Description

(Optional

if HSN is

furnished)

UQC

Total

Quantity

Total

value

Total

Taxable

Value

Amount

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom

Signatures………………………………

Place:

Name of Authorised Signatory

….……………………

Date:

Designation

/Status……………………………………

Instructions –

1. Terms used:

a. GSTIN:

Goods and Services Tax Identification Number

UIN:

Unique Identity Number

UQC:

Unit Quantity Code

HSN:

Harmonized System of Nomenclature

POS:

Place of Supply (Respective State)

B to B:

From one registered person to another registered person

g. B to C:

From registered person to unregistered person

2. Table 3 & 4 to capture information of:

(i)

Invoice-level inward supply information, rate-wise, pertaining to the tax period

reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-

populated details received in GSTR-2A;

(ii)

Table 3 to capture inward supplies other than those attracting reverse charge and

Table 4 to capture inward supplies attracting reverse charge;

(iii)

The recipient taxpayer has the following option to act on the auto populated

information:

a. Accept,

155

b. Reject,

c. Modify (if information provided by supplier is incorrect), or

d. Keep the transaction pending for action (if goods or services have not been

received)

(iv)

After taking the action, recipient taxpayer will have to mention whether he is

eligible to avail credit or not and if he is eligible to avail credit, then the amount

of eligible credit against the tax mentioned in the invoice needs to be filed;

(v)

The recipient taxpayer can also add invoices (not uploaded by the counterparty

supplier) if he is in possession of invoices and have received the goods or

services;

(vi)

Table 4A to be auto populated;

(vii)

In case of invoices added by recipient tax payer, Place of Supply (PoS) to be

captured always except in case of supplies received from registered person,

where it is required only if the same is different from the location of the

recipient;

(viii) Recipient will have the option to accept invoices auto populated as well as add

invoices, pertaining to reverse charge only when the time of supply arises in

terms of section 12 or 13 of the Act; and

(ix)

Recipient tax payer is required to declare in Column No. 12 whether the inward

supplies are inputs or input services or capital goods (including plant and

machinery).

3. Details relating to import of Goods/Capital Goods from outside India as well as supplied

by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.

4. Recipient to provide for Bill of Entry information including six digits port code and

seven digits bill of entry number.

5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST

is computed (IGST is levied on value plus specified customs duties). In case of imports,

the GSTIN would be of recipient tax payer.

6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods

in Table 3, 4 and 5 as well as original/ amended information of debit or credit note.

GSTIN not to be provided in case of export transactions.

7. Table 7 captures information on a gross value level.

8. An option similar to Table 3 is not available in case of Table 8 and the credit as

distributed by ISD (whether eligible or ineligible) will be made available to the recipient

unit and it will be required to re-determine the eligibility as well as the amount eligible

as ITC.

9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value

columns are not applicable in case of tax deducted at source in Table 9.

10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be

populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.

11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business

purpose or non-business purpose.

12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it

including adjustments against invoices issued should be reported in Table 10.

13. Table 12 to capture additional liability due to mismatch as well as reduction in output

liability due to rectification of mismatch on account of filing of GSTR-3 of the

immediately preceding tax period.

14. Reporting criteria of HSN will be same as reported in GSTR-1.

156

FORM GSTR-2A

[See Rule 60(1)]

Details of auto drafted supplies

(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)

Year

Month

GSTIN

(a) Legal name of the registered person

(b)

Trade name, if any

PART A

3. Inward supplies received from a registered person other than the supplies attracting

reverse charge

(Amount in Rs. for all Tables)

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name of

State)

No.

Date

Value

Integrated

tax

Central

Tax

State/

Tax

Cess

157

4. Inward supplies received from a registered person on which tax is to be paid on

reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name

of State)

No.

Date Value

Integrated

Tax

Central

Tax

State/

Tax

Cess

5. Debit / Credit notes (including amendments thereof) received during current tax

period

PART B

6. ISD credit (including amendments thereof) received

GSTIN of ISD

ISD document

details

ITC amount involved

No.

Date

Integrated

Tax

Central

Tax

State/

Tax

Cess

ISD Invoice –eligible ITC

ISD Invoice –ineligible ITC

ISD Credit note –eligible ITC

ISD Credit note –ineligible

ITC

Details of original

document

Revised details of document or

details of original Debit / Credit

note

Rate

Taxable

value

Amount of tax

Place

supply

(Nam

e of

State)

GSTIN

No.

Dat

GSTIN

No.

Dat

Value

Integra

ted Tax

Central

Tax

Stat

e/U

Tax

Cess

158

PART- C

7. TDS and TCS Credit (including amendments thereof) received

GSTIN of

Deductor /

GSTIN of e-

Commerce

Operator

Amount

received

/ Gross

Value

Sales

Return

Net Value

Amount

Integrated

Tax

Central

Tax

State Tax

/UT Tax

7A. TDS

7B. TCS

159

Form GSTR-3

[See Rule 61(1)]

Monthly return

Year

Month

GSTIN

(a) Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

Part-A (To be auto populated)

(Amount in Rs. for all Tables)

3. Turnover

Sr.

No.

Type of Turnover

Amount

(i)

Taxable [other than zero rated]

(ii)

Zero rated supply on payment of Tax

(iii)

Zero rated supply without payment of

Tax

(iv)

Deemed exports

(v)

Exempted

(vi)

Nil Rated

(vii)

Non-GST supply

Total

160

4. Outward supplies

4.1 Inter-State supplies (Net Supply for the month)

Rate

Taxable Value

Amount of Tax

Integrated Tax

CESS

A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]

B. Supplies attracting reverse charge-Tax payable by recipient of supply

C. Zero rated supply made with payment of Integrated Tax

D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce

operator attracting TCS-[Rate wise]

GSTIN of e-commerce operator

4.2 Intra-State supplies (Net supply for the month)

Rate

Taxable Value

Amount of Tax

Central Tax

State /UT Tax

Cess

A. Taxable supplies (other than reverse charge) [Tax Rate wise]

B. Supplies attracting reverse charge- Tax payable by the recipient of supply

C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS [Rate wise]

GSTIN of e-commerce operator

161

4.3 Tax effect of amendments made in respect of outward supplies

Rate

Net differential value

Amount of Tax

Integrated

tax

Central

Tax

State/UT Tax

Cess

(I)

Inter-State supplies

A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of

Integrated Tax) [Rate wise]

B Zero rated supply made with payment of Integrated Tax [Rate wise]

C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS

(II)

Intra-state supplies

A Taxable supplies (other than reverse charge) [Rate wise]

B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS

5. Inward supplies attracting reverse charge including import of services (Net of advance

adjustments)

5A. Inward supplies on which tax is payable on reverse charge basis

Rate of

tax

Taxable

Value

Amount of tax

Integrated Tax

Central Tax

State/UT tax

CESS

(I) Inter-State inward supplies [Rate Wise]

(II) Intra-State inward supplies [Rate Wise]

162

5B. Tax effect of amendments in respect of supplies attracting reverse charge

Rate of

tax

Differential

Taxable

Value

Amount of tax

Integrated Tax

Central Tax

State/UT Tax

CESS

(I) Inter-State inward supplies (Rate Wise)

(II) Intra-State inward supplies (Rate Wise)

6. Input tax credit

ITC on inward taxable supplies, including imports and ITC received from ISD[Net

of debit notes/credit notes]

Description

Taxable

value

Amount of tax

Amount of ITC

Integrated

Tax

Central

Tax

State/

Tax

CESS

Integrated

Tax

Central

Tax

State/

Tax

CESS

(I) On account of supplies received and debit notes/credit notes received during the current tax

period

(a) Inputs

(b) Input

services

(II) On account of amendments made (of the details furnished in earlier tax periods)

(a) Inputs

(b) Input

services

163

7. Addition and reduction of amount in output tax for mismatch and other reasons

Description

Add to or

reduce from

output

liability

Amount

Integrated

tax

Central

tax

State

/ UT

tax

CESS

(a) ^{ITC claimed on mismatched/duplication}

of invoices/debit notes

Add

(b)

Tax liability on mismatched credit notes

Add

invoices/Debit Notes

Reduce

(d)

Reclaim on rectification of mismatch

credit note

Reduce

(e) ^{Negative tax liability from previous tax}

periods

Reduce

(f)

Tax paid on advance in earlier tax periods

and adjusted with tax on supplies made in

current tax period

Reduce

(g)

Input Tax credit reversal/reclaim

Add/Reduce

8. Total tax liability

Rate of Tax

Taxable value

Amount of tax

Integrated

tax

Central

tax

State/UT

Tax

CESS

8A. On outward supplies

8B. On inward supplies attracting reverse charge

8C. On account of Input Tax Credit

Reversal/reclaim

8D. On account of mismatch/ rectification

/other reasons

164

9. Credit of TDS and TCS

Amount

Integrated

tax

Central tax

State/ UT Tax

(a)

TDS

(b)

TCS

10. Interest liability (Interest as on ...............)

On account of

Output

liability

mismatch

ITC

claimed on

mismatched

invoice

account

of other

ITC

reversal

Undue

excess

claims or

excess

reduction

[refer sec

50(3)]

Credit of

interest on

rectification

mismatch

Interest

liability

carry

forward

Delay in

payment

of tax

Total

interest

liability

(a) Integrated

Tax

(b) Central Tax

Tax

(d) Cess

11. Late Fee

On account of

Central Tax

State/UT tax

Late fee

165

Part B

12. Tax payable and paid

Description

Tax

payable

Paid

cash

Paid through ITC

Tax Paid

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

(a) Integrated

Tax

(b) Central Tax

Tax

(d) Cess

13. Interest, Late Fee and any other amount (other than tax) payable and paid

Description

Amount payable

Amount Paid

(I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess

II Late fee

(a) Central tax

(b) State/UT tax

14. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

166

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after

payment of tax and submissions of return]

Description

Tax paid

in cash

Tax paid through ITC

Interest

Late

fee

Integrated

tax

Central

Tax

State/UT

Tax

Cess

(a) Integrated tax

(b) Central Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signatures of Authorised Signatory

……………………………

Place ……………

Name of Authorised Signatory

….……………………

Date …………….

Designation

/Status……………………………………

167

Instructions:-

1. Terms Used :-

a) GSTIN :- Goods and Services Tax Identification Number

b) TDS :- Tax Deducted at source

c) TCS :- Tax Collected at source

2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have

been filed.

3. Electronic liability register, electronic cash ledger and electronic credit ledger of

taxpayer will be updated on generation of GSTR-3 by taxpayer.

4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.

5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit

available in electronic credit ledger and cash ledger.

6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit

notes and advances received.

7. Table 4.1 will not include zero rated supplies made without payment of taxes.

8. Table 4.3 will not include amendments of supplies originally made under reverse

charge basis.

9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,

debit/credit notes, advances paid and adjustments made out of tax paid on advances

earlier.

10. Utilization of input tax credit should be made in accordance with the provisions of

section 49.

11. GSTR-3 filed without discharging complete liability will not be treated as valid return.

12. If taxpayer has filed a return which was not valid earlier and later on, he intends to

discharge the remaining liability, then he has to file the Part B of GSTR-3 again.

13. Refund from cash ledger can only be claimed only when all the return related liabilities

for that tax period have been discharged.

14. Refund claimed from cash ledger through Table 14 will result in a debit entry in

electronic cash ledger on filing of valid GSTR 3.

168

Form GSTR – 3A

[See rule 68]

Reference No:

Date:

_______ GSTIN

----------------------- Name

_______________ Address

Notice to return defaulter u/s 46 for not filing return

Tax Period -

Type of Return -

Being a registered taxpayer, you are required to furnish return for the supplies made

or received and to discharge resultant tax liability for the aforesaid tax period by due date. It

has been noticed that you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within 15 days failing which the

tax liability will be assessed u/s 62 of the Act, based on the relevant material available

with this office. Please note that in addition to tax so assessed, you will also be liable to

pay interest and penalty as per provisions of the Act.

3. Please note that no further communication will be issued for assessing the liability.

4. The notice shall be deemed to have been withdrawn in case the return referred above, is

filed by you before issue of the assessment order.

Notice to return defaulter u/s 46 for not filing final return upon cancellation of

registration

Cancellation order No. --

Date ---

Application Reference Number, if any -

Date -

169

Consequent upon applying for surrender of registration or cancellation of your

registration for the reasons specified in the order, you were required to submit a final

return in form GSTR-10as required under section 45 of the Act.

2. It has been noticed that you have not filed the final return by the due date.

3. You are, therefore, requested to furnish the final return as specified under section 45 of

the Act within 15 days failing which your tax liability for the aforesaid tax period will be

determined in accordance with the provisions of the Act based on the relevant material

available with or gathered by this office. Please note that in addition to tax so assessed,

you will also be liable to pay interest as per provisions of the Act.

4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue

of the assessment order.

Signature

Name

Designation

170

FORM GSTR-3B

[See rule 61(5)]

Year

Month

GSTIN

Legal name of the registered person

Auto Populated

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

Nature of Supplies

Total Taxable value

Integrated Tax

Central Tax

State/UT Tax

Cess

(a) Outward taxable supplies (other than zero

rated, nil rated and exempted)

(b) Outward taxable supplies (zero rated )

(d) Inward supplies (liable to reverse charge)

(e) Non-GST outward supplies

3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,

composition taxable persons and UIN holders

Place of Supply

(State/UT)

Total Taxable value

Amount of Integrated Tax

Unregistered Persons

Composition Taxable Persons

UIN holders

4. Eligible ITC

Details

Integrated Tax

Central Tax

State/UT Tax

Cess

(A) ITC Available (whether in full or part)

(1) Import of goods

(2) Import of services

(3) Inward supplies liable to reverse charge (other

than 1 &2 above)

(4) Inward supplies from ISD

(5) All other ITC

(B) ITC Reversed

(1) As per Rule 42&43 of ITC rules

171

(2) Others

(C) Net ITC Available (A) – (B)

(D) Ineligible ITC

(1) As per section 17(5)

(2) Others

Valuesof exempt, nil-rated and non-GST inward supplies

Nature of supplies

Inter-State supplies

Intra-State supplies

From a supplier under composition scheme, Exempt and Nil

rated supply

Non GST supply

6.1 Payment of tax

Description

Tax

payabl

Paid through ITC

Tax paid

TDS./TC

Tax/Cess

paid in

cash

Interest

Late Fee

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

Integrated Tax

Central Tax

State/UT Tax

Cess

6.2 TDS/TCS Credit

Details

Integrated Tax

Central Tax

State/UT Tax

TDS

TCS

Verification (by Authorised signatory)

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed there from.

Instructions:

1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of

advances received for which invoices have not been issued in the same month – value of advances

adjusted against invoices

2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately

3) Amendment in any details to be adjusted and not shown separately.

172

Form GSTR-4

[See Rule 59(4)]

Quarterly return for registered person opting for composition levy

Year

Quarter

GSTIN

(a) Legal name of the registered person

Auto Populated

(b) Trade name, if any

Auto Populated

(a) Aggregate Turnover in the preceding

Financial Year

(b) Aggregate Turnover - April to June, 2017

4.Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of Tax

Place of

supply

(Name

State)

No. Date

Value

Integrated

Tax

Central

Tax

State/UT

Tax

CESS

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse

charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

173

4D. Import of service

5. Amendments to details of inward supplies furnished in returns for earlier tax periods in

Table 4 [including debit notes/credit notes and their subsequent amendments]

6. Tax on outward supplies made (Net of advance and goods returned)

Rate of tax

Turnover

Composition tax amount

Central Tax

State/UT Tax

Details of original

invoice

Revised details of

invoice

Rat

Taxa

ble

value

Amount

Plac

e of

supp

(Na

State

)

GSTIN

GST

Val

Integra

ted Tax

Centra

l Tax

State/U

T Tax

Cess

5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were

incorrect

5B. Debit Notes/Credit Notes [original)]

5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax

periods]

174

7. Amendments to Outward Supply details furnished in returns for earlier tax periods in

Table No. 6

Quarter

Rate

Original details

Revised details

Turnover

Central Tax

State/UT

tax

Turnover

Central

Tax

State/UT

Tax

8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

Rate

Gross

Advance

Paid

Place of supply

(Name of State)

Amount

Integrated

Central

State/ UT Tax

Cess

(I)

Information for the current quarter

8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to

output tax liability)

8A (1). Intra-State supplies (Rate Wise)

8A (2). Inter-State Supplies (Rate Wise)

8B. Advance amount on which tax was paid in earlier period but invoice has been received in the

current period [ reflected in Table 4 above] (tax amount to be reduced from output tax

liability)

8B (1). Intra-State Supplies (Rate Wise)

8B (2). Intra-State Supplies (Rate Wise)

II Amendments of information furnished in Table No. 8 (I) for an earlier quarter

Year

Quarter

Amendment relating to information

furnished in S. No.(select)

8A(1)

8A(2) 8B(1) 8B(2)

9. TDS Credit received

GSTIN of Deductor

Gross

Value

Amount

Central Tax

State/UT Tax

175

10. Tax payable and paid

Description

Tax amount payable

Pay tax amount

(a) Integrated Tax

(b) Central Tax

(d) Cess

11. Interest, Late Fee payable and paid

Description

Amount

payable

Amount Paid

(I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central tax

(b) State/UT tax

12. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry

Nos.

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

176

13. Debit entries in cash ledger for tax /interest payment

[tobe populated after payment of tax and submissions of return]

Description

Tax paid in cash

Interest

Late fee

(a) Integrated

tax

(b) Central Tax

Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory ……………………………

Place

Name of Authorised Signatory

….……………………

Date

Designation

/Status……………………………………

Instructions:-

1. Terms used:

(a) GSTIN:

Goods and Services Tax Identification Number

(b) TDS:

Tax Deducted at Source

2. The details in GSTR-4 should be furnished between 11^th and 18^th of the month

succeeding the relevant tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and

first quarter of the current financial year shall be reported in the preliminary

information in Table 3. This information would be required to be submitted by the

taxpayers only in the first year and should be auto-populated in subsequent years.

4. Table 4 to capture information related to inward supplies, rate-wise:

(i)

Table 4A to capture inward supplies from registered supplier other than

reverse charge. This information will be auto-populated from the information

reported by supplier in GSTR-1and GSTR-5;

177

(ii)

Table 4B to capture inward supplies from registered supplier attracting

reverse charge. This information will be auto-populated from the information

reported by supplier in GSTR-1;

(iii)

Table 4C to capture supplies from unregistered supplier;

(iv)

Table 4D to capture import of service;

(v)

Tax recipient to have the option to accept invoices auto populated/ add

invoices, pertaining to reverse charge only when the time of supply arises in

terms of section 12 or 13 of the Act; and

(vi)

Place of Supply (PoS) only if the same is different from the location of the

recipient.

5. Table 5 to capture amendment of information provided in earlier tax periods as well

as original/ amended information of debit or credit note received, rate-wise. Place of

Supply (PoS) to be reported only if the same is different from the location of the

recipient. While furnishing information the original debit /credit note, the details of

invoice shall be mentioned in the first three columns, While furnishing revision of a

debit note/credit note, the details of original debit /credit note shall be mentioned in

the first three columns of this Table,

6. Table 6 to capture details of outward supplies including advance and net of goods

returned during the current taxperiod.

7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of

previous returns.

8. Information of advance paid pertaining to reverse charge supplies and the tax paid on

it including adjustments against invoices issued to be reported in Table 8.

9. TDS credit would be auto-populated in a Table 9.

178

Form GSTR-4A

[See Rule 59(3)& 66(2)]

Auto-drafted details for registered person opting for composition levy

(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)

Year

Quarter

GSTIN

(a) Legal name of the registered person

Auto Populated

(b) Trade name, if any

Auto Populated

3. Inward supplies received from registered person including supplies attracting

reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name

of State)

No. Date

Value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

3A. Inward supplies received from a registered supplier (other than supplies attracting

reverse charge)

3B. Inward supplies received from a registered supplier (attracting reverse charge)

179

4. Debit notes/credit notes (including amendments thereof) received during current

period

5. TDS Credit received

GSTIN of deductor

Gross value

Amount of tax

Central Tax

State/UT Tax

Details of original

document

Revised details of document or

details of original Debit / Credit

Note

Rate

Taxable

value

Amount of tax

Place of

supply

(Name

of State)

GSTIN

No.

Date

GSTIN

No.

Date

Value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

180

Form GSTR

Form GSTR-5

[See Rule 60(4A)]

Return for Non-resident taxable person

Year

Month

GSTIN

(a) Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

3. Inputs/Capital goods received from Overseas (Import of goods

(Amount in Rs.

for all Tables)

Details of bill of entry

Rate

Taxable

value

Amount

Amount of ITC

available

No.

Date

Value

Integrated

Tax

Cess

Integrated

Tax

Cess

4. Amendment in the details furnished in any earlier return

Original

details

Revised details

Differential ITC

(+/_)

Bill of entry

Rate

Taxable

value

Amount

Amount of ITC

available

Date

Value

Integrated

Tax

Cess

Integrated

Tax

Cess

Integrated

tax

Cess

181

5. Taxable outward supplies made to registered persons (including UIN holders)

GSTIN/

UIN

Invoice details

Rate

Taxable

value

Amount

Place of

Supply

(Name of

State)

No.

Date

Value

Integrated

Tax

Central

Tax

State

Tax

Cess

6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than

Rs 2.5 lakh

Place of

Supply

(State)

Invoice details

Rate

Taxable

Value

Amount

No.

Date

Value

Integrated Tax

Cess

7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than

the supplies mentioned at Table 6

Rate of tax

Total Taxable

value

Amount

Integrated

Central

State /UT Tax

Cess

7A. Intra-State supply (Consolidated, rate wise)

7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]

Place of Supply (Name of State)

182

8. Amendments to taxable outward supply details furnished in returns for earlier tax

periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]

Details of original

document

Revised details of

document or

details of original

Debit/Credit Notes

Taxa

ble

Value

Amount

Plac

e of

supp

GST

TIN

Val

Integra

ted Tax

Cent

ral

Tax

Sta

te /

8A. If the invoice details furnished earlier were incorrect

8B. Debit Notes/Credit Notes [original)]

8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax

periods]

9. Amendments to taxable outward supplies to unregistered persons furnished in returns for

Earlier tax periods in Table 7

Rate of tax

Total

taxable

value

Amount

Integrated Tax

Central

Tax

State / UT

Tax

Cess

Tax period for which the details are being

revised

9A. Intra-State Supplies [Rate wise]

9B. Inter-State Supplies [Rate wise]

Place of Supply (Name of State)

183

10. Total tax liability

Rate of Tax

Taxable

value

Amount of tax

Integrated

Tax

Central

Tax

State/UT

Tax

CESS

10A. On account of outward supply

10B. On account of differential ITC being negative in Table 4

11. Tax payable and paid

Description

Tax

payable

Paid in

cash

Paid through ITC

Tax

Paid

Integrated

tax

Cess

(a) Integrated

Tax

(b) Central Tax

Tax

(d) Cess

12. Interest, late fee and any other amount payable and paid

Description

Amount payable

Amount paid

I Interest on account of

(a) Integrated tax

(b) Central Tax

Tax

(d) Cess

II Late fee on account of

(a) Central tax

(b) State / UT

tax

184

13. Refund claimed from electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated

tax

(b) Central

Tax

(d) Cess

Bank Account Details (Drop Down)

14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after

payment of tax and submissions of return]

Description

Tax paid in

cash

Tax paid through ITC

Interest

Late fee

Integrated tax

Cess

(a) Integrated tax

(b) Central Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signatures of Authorised Signatory

……………………………

Place ……………

Name of Authorised Signatory

….……………………

Date …………….

Designation

/Status……………………………………

185

Instructions:-

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

b. UIN: Unique Identity Number

c. UQC: Unit Quantity Code

d. HSN: Harmonized System of Nomenclature

e. POS: Place of Supply (Respective State)

f. B to B: From one registered person to another registered person

g. B to C: From registered person to unregistered person

2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.

3. The details in GSTR-5 should be furnished by 20^thof the month succeeding the

relevant tax period or within 7 days from the last date of the registration whichever is

earlier.

4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to

specify the amount of ITC eligible on such import of goods.

5. Recipient to provide for Bill of Entry information including six digits port code and

seven digits bill of entry number.

6. Table 4 consists of amendment of import of goods which are declared in the returns

of earlier tax period.

7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods

and services should be reported as under:

For all B to B supplies (whether inter-State or intra-State), invoice level

details should be uploaded in Table 5;

ii.

For all inter-state B to C supplies, where invoice value is more than Rs.

2,50,000/- (B to C Large) invoice level detail to be provided in Table 6;

and

iii.

For all B to C supplies (whether inter-State or intra-State) where invoice

value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed

in Table 7.

8. Table 8 consists of amendments in respect of -

B2B outward supplies declared in the previous tax period;

ii.

“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported

in the previous tax period; and

iii.

Original Debit and credit note details and its amendments.

9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-

State supplies where invoice value is more than Rs 250000/-.

10. Table 10 consists of tax liability on account of outward supplies declared in the

current tax period and negative ITC on account of amendment to import of goods in

the current tax period.

On submission of GSTR-5, System shall compute the tax liability and ITC will be

posted to the respective ledgers.

186

Form GSTR-5A

[See Rule 64]

Details of supplies of online information and database access or retrieval services by a

person located outside India made to non-taxable persons in India

GSTIN of the supplier-

(a) Legal name of the registered person -

(b) Trade name, if any -

Name of the Authorised representative in India filing the return –

Period: Month - Year -

Taxable outward supplies made to consumers in India

(Amount in Rupees)

Place of

supply

(State/UT)

Rate of

tax

Taxable value

Integrated tax

Cess

5A. Amendments to taxable outward supplies to non-taxable personsin India

(Amount in Rupees)

Month

Place of

supply

(State/UT)

Rate of

tax

Taxable value

Integrated tax

Cess

6. Calculation of interest, penalty or any other amount

Sr.

No.

Description

Amount of tax due

Integrated

tax

CESS

Interest

Others (Please specify)

Total

187

7. Tax, interest, late fee and any other amount payable and paid

Sr. No.

Description

Amount payable

Debit

entry no.

Amount paid

Integrated

tax

CESS

Integrated

tax

CESS

Tax Liability

(based on Table

5 & 5A)

Interest (based on

Table 6)

Others (Please

Specify)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory

….……………………

Date

Designation /Status

188

Form GSTR

Form GSTR-6

[See Rule 59(4) & 60(5)]

Return for input service distributor

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

3. Input tax credit received for distribution

(Amount in Rs. for

all Tables)

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of Tax

Date

Value

Integrated

tax

Central

Tax

State /

UT Tax

CESS

Description

Integrated

tax

Central

Tax

State / UT

Tax

CESS

(a) Total ITC available

for distribution

(b) Amount of eligible

ITC

189

4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

5. Distribution of input tax credit reported in Table 4

GSTIN of recipient/State, if

recipient is unregistered

ISD invoice

Distribution of ITC by ISD

No.

Date

Integrat

ed Tax

Central

Tax

State / UT

Tax

CESS

5A. Distribution of the amount of eligible ITC

5B. Distribution of the amount of ineligible ITC

6. Amendments in information furnished in earlier returns in Table No. 3

Original details

Revised details

GSTIN

supplier

No.

Date

GSTIN

supplier

Invoice/debit

note/credit note

details

Rate

Taxable

value

Amount of Tax

Date

Value

Integrated

tax

Central

Tax

State

Tax

CESS

6A. Information furnished in Table 3 in an earlier period was incorrect

6B. Debit Notes/Credit Notes received [Original]

6C. Debit Notes/Credit Notes [Amendments]

190

7. Input tax credit mis-matches and reclaims to be distributed in the tax period

Description

Integrated

tax

Central

Tax

State/

UT Tax

Cess

7A. Input tax credit mismatch

7B. Input tax credit reclaimed on

rectification of mismatch

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)

GSTIN of

recipient

ISD credit

no.

ISD invoice

Input tax distribution by ISD

No.

Date

No.

Date

Integrated

Tax

Central

Tax

State

Tax

CESS

8A. Distribution of the amount of eligible ITC

8B. Distribution of the amount of ineligible ITC

9. Redistribution of ITC distributed to a wrong recipient (plus / minus)

Original input tax credit

distribution

Re-distribution of input tax credit to the correct recipient

GSTIN

original

recipient

ISD invoice

detail

ISD credit

note

GSTIN

of new

recipient

ISD

invoice

Input tax credit redistributed

No.

Date

No. Date Integrated

Tax

Central

Tax

State

Tax

CESS

9A. Distribution of the amount of eligible ITC

9B. Distribution of the amount of ineligible

ITC

191

10. Late Fee

On account of

Central Tax

State / UT tax

Debit Entry No.

Late fee

11. Refund claimed from electronic cash ledger

Description

Fee

Other

Debit Entry Nos.

(a) Central Tax

(b) State/UT Tax

Bank Account Details (Drop Down)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

……………………………

Place

Name of Authorised Signatory

….……………………

Date

Designation

/Status……………………………………

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. ISD :- Input Service Distributor

c. ITC: - Input tax Credit.

2. GSTR-6 can only be filed only after 10^th of the month and before 13^th of the month

succeeding the tax period.

3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on

filing of GSTR-6.

4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge

supplies, then in that case ISD has to separately register as Normal taxpayer.

5. ISD will have late fee and any other liability only.

6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax

period in which the inward supplies have been received.

7. Ineligible ITC will be in respect of supplies made as per Section 17(5).

8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further

ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its

registered recipients units.

9. Table 7 in respect of mismatch liability will be populated by the system.

10. Refund claimed from cash ledger through Table 11 will result in a debit entry in

electronic cash ledger.

192

Form GSTR

Form GSTR-6A

[See Rule 59(3) & 65]

Details of supplies auto-drafted from

(Auto-drafted from GSTR-1)

Year

Month

GSTIN

(a) Legal name of the registered person

(b) Trade name, if any

3.Input tax credit received for distribution

(Amount in Rs. for all Tables)

4. Debit / Credit notes (including amendments thereof) received during current tax

period

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of Tax

Date

Value

Integrated

tax

Central Tax

State / UT

Tax

Cess

Details of original document

Revised details of document or details of Debit / Credit Note

GSTIN of

supplier

No.

Date

GSTIN

supplier

No.

Date

Value

Rate

Taxable

value

Amount of tax

Integrated

tax

Central

Tax

State

Tax

Cess

193

Form GSTR-7

[See Rule 67(1)]

Return for Tax Deducted at Source

Year

Month

GSTIN

(a) Legal name of the Deductor

Auto Populated

(b) Trade name, if any

Auto Populated

3. Details of the tax deducted at source

(Amount in Rs. for all Tables)

GSTIN

deductee

Amount paid to deductee on

which tax is deducted

Amount of tax deducted at source

Integrated

Tax

Central Tax

State/UT

Tax

4. Amendments to details of tax deducted at source in respect of any earlier tax period

Original details

Revised details

Month GSTIN of

deductee

Amount paid to

deductee on

which tax is

deducted

GSTIN

deductee

Amount paid to

deductee on

which taxis

deducted

Amount of tax deducted at source

Integrated

Tax

Central

Tax

State/UT

Tax

194

5. Tax deduction at source and paid

Description

Amount of tax deducted

Amount paid

(a) Integrated

Tax

(b) Central Tax

6. Interest, late Fee payable and paid

Description

Amount payable

Amount paid

(I) Interest on account of TDS in respect of

(a) Integrated tax

(b) Central Tax

(II) Late fee

(a) Central tax

(b) State / UT tax

7. Refund claimed from electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry

Nos.

(a) Integrated Tax

(b) Central Tax

Bank Account Details (Drop Down)

195

8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated

after

payment of tax and submissions of return]

Description

Tax paid in cash

Interest

Late fee

(a) Integrated

Tax

(b) Central Tax

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory ……………………………

Place:

Name of Authorised Signatory ….……………………

Date:

Designation /Status……………………………………

Instructions –

1. Terms used:

a) GSTIN: Goodsand Services Tax Identification Number

b) TDS: Tax Deducted at Source

2. Table 3 to capture details of tax deducted.

3. Table 4 will contain amendment of information provided in earlier tax periods.

4. Return cannot be filed without full payment of liability.

196

Form GSTR 7A

[See Rule 66(3)]

Tax Deduction at Source Certificate

1. TDSCertificate No. –

2. GSTIN of deductor –

3. Name of deductor –

4. GSTIN of deductee–

5. (a) Legal name of the deductee -

(b) Trade name, if any –

6. Tax period in which tax deducted and accounted for in GSTR-7 –

7. Details of supplies Amount of tax deducted –

Signature

Name

Designation

Office -

Value on which

tax deducted

Amount of Tax deducted at source (Rs.)

Integrated Tax

Central

Tax

State /UT

Tax

197

Form GSTR - 8

[See Rule 67(1)]

Statement for tax collection at source

Year

Month

GSTIN

(a) Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

3. Details of supplies made through e-commerce operator

(Amount in Rs. for all Tables)

GSTIN

of the

supplier

Details of supplies made which attract TCS

Amount of tax collected at source

Gross value

of supplies

made

Value of

supplies

returned

Net amount

liable for TCS

Integrated

Tax

Central Tax State /UT Tax

3A. Supplies made to registered persons

3B. Supplies made to unregistered persons

4.Amendments to details of supplies in respect of any earlier statement

Original details

Revised details

Month

GSTIN

supplier

GSTIN

supplier

Details of supplies made which

attract TCS

Amount of tax collected at

source

Gross value

of supplies

made

Value of

supply

returned

Net

amount

liable for

TCS

Integrated

Tax

Central

Tax

State/UT

Tax

4A. Supplies made to registered persons

4B. Supplies made to unregistered persons

198

5. Details of interest

On account of

Amount

default

Amount of interest

Integrated

Tax

Central

Tax

State /UT

Tax

Late payment of TCS

amount

6. Tax payable and paid

Description

Tax payable

Amount paid

(a) Integrated Tax

(b) Central Tax

7. Interest payable and paid

Description

Amount of

interest payable

Amount paid

(a) Integrated tax

(b) Central Tax

8. Refund claimed from electronic cash ledger

Description

Tax Interest

Penalty

Other

Debit Entry

Nos.

(a) Integrated tax

(b) Central Tax

Bank Account Details (Drop Down)

9. Debit entries in cash ledger for TCS/interest payment [to be populated after

payment of tax and submissions of return]

Description

Tax paid in cash

Interest

(a) Integrated tax

(b) Central Tax

199

Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed

therefrom.

Signature of Authorised Signatory

……………………………

Place:

Name of Authorised Signatory

….……………………

Date:

Designation

/Status……………………………………

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. TCS :- Tax Collected at source

2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been

discharged.

3. TCS liability will be calculated on the basis of table 3 and table 4.

4. Refund from electronic cash ledger can only be claimed only when all the TCS

liability for that tax period has been discharged.

5. Cash ledger will be debited for the refund claimed from the said ledger.

6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer

on filing of GSTR-8.

7. Matching of Details with supplier’s GSTR-1 will be at the level of GSTIN of

supplier.

200

Form GSTR -11

[See Rule 82]

Statement of inward supplies by persons having Unique Identification Number (UIN)

Year

Month

UIN

Name of the person having

UIN

Auto

populated

3. Details of inward supplies received

(Amount in Rs.

for all Tables)

4. Refund amount

GSTIN

supplier

Invoice/Debit

Note/Credit Note

details

Rate

Taxable

value

Amount of tax

Date

Value

Integrated

tax

Central

Tax

State/

UT Tax

CESS

3A. Invoices received

3B. Debit/Credit Note received

Integrated

tax

Central

Tax

State/UT Tax

CESS

Bank details (drop

down)

201

Verification

I hereby solemnly affirm and declare that the information given herein above is true

and correct to the best of my knowledge and belief and nothing has been concealed

therefrom.

Place

Signature

Name of Authorised Signatory

….………

Date

Designation

/Status……………………

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. UIN :- Unique Identity Number

2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and

when required to file by proper officer.

3. Table 3 of GSTR-11 will be populated from GSTR-1.

4. UIN holder will not be allowed to add or modify any details in GSTR-11.

202

Form GST PCT - 1

[See Rule 83(1 ]

Application for Enrolment as Goods and Services Tax Practitioner

Part –A

State /UT –

District -

(i)

Name of the Goods and Services Tax Practitioner

(As mentioned in PAN)

(ii)

PAN

(iii)

Email Address

(iv)

Mobile Number

Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.

PART B

Enrolling Authority

Centre

State

State/UT

Date of application

Enrolmentsoughtas:

(1) Chartered Accountant holding COP

(2) Company Secretary holding COP

(3) Cost and Management Accountant holding COP

(4) Advocate

(5) Graduate or Postgraduate degree in Commerce

(6) Graduate or Postgraduate degree in Banking

(7) Graduate or Postgraduate degree in Business

Administration

(8) Graduate or Postgraduate degree in Business

Management

(9) Degree examination of any recognized Foreign

University

(10) Retired Government Officials

Membership Number

5.1

Membership Type (drop down will

change based the institute selected )

5.2

Date of Enrolment / Membership

5.3

Membership Valid upto

203

Advocates registered with Bar (Name

of Bar Council)

6.1

Registration Number as given by Bar

6.2

Date of Registration

6.3

Valid up to

Retired Government Officials

Retired from Centre/ State

7.1

Date of Retirement

7.2

Designation of the post held at the

time of retirement

Scanned copy of Pension Certificate issued by AG office or

any other document evidencing retirement

Applicant Details

8.1

Full name as per PAN

8.2

Father’s Name

8.3

Date of Birth

8.4

Photo

8.5

Gender

8.6

Aadhaar

8.7

PAN

< Pre filled from Part A>

8.8

Mobile Number

8.9

Landline Number

8.10

Email id

< Pre filled from Part A>

Professional Address

(Any three will be mandatory)

9.1

Building No./ Flat No./ Door No.

9.2

Floor No.

9.3

Name of the Premises / Building

9.4

Road / Street Lane

9.5

Locality / Area / Village

9.6

District

9.7

State

204

9.8

PIN Code

10.

Qualification Details

10.1

Qualifying Degree

10.2

Affiliation University / Institute

Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the

form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the

purpose of authentication. “Goods and Services Tax Network” has informed me that identity

information would only be used for validating identity of the Aadhaar holder and will be shared with

Central Identities Data Repository only for the purpose of authentication.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Place

< DSC /E-sign of the Applicant/EVC>

Date

< Name of the Applicant>

Acknowledgment

Application Reference Number (ARN) -

You have filed the application successfully.

GSTIN, if available:

Legal Name:

Form No. :

Form Description :

Date of Filing:

Time of filing:

Center Jurisdiction:

State Jurisdiction :

Filed by :

Temporary reference number, (TRN) if any:

Place:

It is a system generated acknowledgement and does not require any signature.

Note - The status of the application can be viewed through “Track Application Status” at dash board on the

GST Portal.

205

Form GST PCT-02

[See Rule 83(2)]

Enrolment Certificate of Goods and Services Tax Practitioner

Enrolment Number

PAN

Name of the Goods and Services Tax

Practitioner

Address and Contact Information

Date of enrolment as GSTP

Date Signature of the

Enrolment Authority

Name and

Designation.

Centre / State

206

Form GST PCT-03

[See Rule 83(4)]

Reference No.

Date

Name

Address of the Applicant

GST practitioner enrolment No.

Show Cause Notice for disqualification

It has come to my notice that you are guilty of misconduct, the details of which are given

hereunder:

You are hereby called upon to show cause as to why the certificate of enrolment granted to

you should not be rejected for reasons stated above. You are requested to submit your

response within <15> days to the undersigned from the date of receipt of this notice.

Appear before the undersigned on ----- (date)…………. (Time)………

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing

on the appointed date and time, the case will be decided ex parte on the basis of available

records and on merits

Signature

Name

(Designation)

207

Form GST PCT-04

[See Rule 83(4)]

Reference No.

Date-

Name

Address

Enrollment Number

Order of rejection of enrolment as GST Practitioner

This has reference to your reply dated ---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or

- Whereas on the day fixed for hearing you did not appear; or

- Whereas the undersigned has examined your reply and submissions made at the time of hearing,

and is of the opinion that your enrolment is liable to be cancelled for following reason(s).

The effective date of cancellation of your enrolment is <<DD/MM/YYYY >>.

Signature

Name

(Designation)

208

Form GST PCT-05

[See Rule 83(6)]

Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

The Authorised Officer

Central Tax/State Tax.

PART-A

Sir/Madam

I/We <Name of theProprietor/all Partners/Karta/Managing Directors and whole time

Director/Members of Managing Committee of Associations/Board of Trustees etc.) do

hereby

1. *solemnly authorise,

2. *withdraw authorisation of

----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number---

----- for the purposes of Section 48 read with rule 24.Return to perform the following

activities on behalf of -------- (Legal Name) bearing << GSTIN - >>:

Sr.

No.

List of Activities

Check box

To furnish details of outward and inward supplies

To furnish monthly, quarterly, annual or final return

To make deposit for credit into the electronic cash ledger

To file an application for claim of refund

To file an application for amendment or cancellation of registration

The consent of the ---------- (Name of Goods and Services Tax Practitioner) is

attached herewith*.

*Strike out whichever is not applicable.

Signature of the authorised signatory

Name

Designation/Status

Date

Place

209

Part -B

Consent of the Goods and Services Tax Practitioner

I <<(Name of the Goods and Services Tax Practitioner>>< Enrolment Number> do hereby

solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of ------

(Legal name), GSTIN ……….. only in respect of the activities specified by ------ (Legal name),

GSTIN ………..

Signature

Name

Date

Enrolment No.

Form GST PMT –01

[See Rule 85(1)]

Electronic Liability Register of Registered Person

(Part–I: Return related liabilities)

(To be maintained at the Common Portal)

GSTIN –

Name (Legal) –

Trade name, if any

Tax Period –

Act –

Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All

(Amount

in Rs.)

Sr.

No.

Date

(dd/m

yyyy)

Refe

renc

No.

Ledger

used

for

discha

rging

liabilit

Descrip

tion

Type of

Transaction

[Debit (DR)

(Payable)] /

[Credit (CR)

(Paid)/]

Amount debited / credited (Central

Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total)

Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total)

Inte

rest

Penalt

Fee

Othe

Tot

Tax

Inter

est

Pena

lty

Fee

Oth

ers

Tot

Note –

1. All liabilities accruing due to return and payments made against the same will be

recorded in this ledger.

2. Under description head - liabilities due to opting for composition, cancellation of

registration will also be covered in this part. Such liabilities shall be populated in the

liability register of the tax period in which the date of application or order falls,as the

case may be.

3. Return shall be treated as invalid if closing balance is positive. Balance shall be

worked out by reducing credit (amount paid) from the debit (amount payable).

4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act,

2017.

210

Form GST PMT –01

[See Rule 85(1)]

Electronic Liability Register of Taxable Person

(Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

Demand ID --

GSTIN/Temporary Id –

Demand date -

Name (Legal) –

Trade name, if any -

Stay status – Stayed/Un-stayed

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central

Tax/State Tax/UT Tax/Integrated Tax/CESS /All

(Amount in Rs.)

Date

(dd/

mm/

yyyy)

Refer

ence

No.

Tax

Peri

od,

appl

icabl

Led

ger

use

for

disc

harg

ing

liabi

lity

Descr

ption

Type of

Transactio

[Debit

(DR)

(Payable)]

/ [Credit

(CR)

(Paid)] /

Reduction

(RD)/

Refund

adjusted

(RF)/]

Amount debited/credited (Central

Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total)

Balance (Payable)

(Central Tax/State Tax/UT

Tax/Integrated Tax/CESS/Total)

Inte

rest

Pen

alty

her

Tot

Inte

rest

nal

Stat

(Sta

yed

/Un

stay

ed)

Note –

1. All liabilitiesaccruing, other than return related liabilities, will be recorded in this

ledger. Complete description of the transaction to be recorded accordingly.

2. All payments made out of cash or credit ledger against the liabilities would be

recorded accordingly.

3. Reduction or enhancement in the amount payable due to decision of appeal,

rectification, revision, review etc. will be reflected here.

4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly

allowed. Overall closing balance maystill be positive.

5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed

even though the overall balance may still be positive subject to the adjustment of the

refund against any liability by the proper officer.

6. The closing balance in this part shall not have any effect on filing of return.

7. Reduction in amount of penalty would be automatic, based on payment made after

show cause notice or within the time specified in the Act or the rules.

8. Payment made against the show cause notice or any other payment made voluntarily

shall be shown in the register at the time of making payment through credit or cash

ledger. Debit and credit entry will be created simultaneously.

211

Form GST PMT –02

[See Rule 86(1)]

Electronic Credit Ledger of Registered Person

(To be maintained at the Common Portal)

GSTIN –

Name (Legal) –

Trade name, if any -

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central

Tax/State Tax/UT Tax/Integrated Tax/CESS /All

(Amount

in Rs.)

No.

Date

(dd/m

yyyy)

Refe

renc

No.

Tax

Period,

if any

Descripti

(Source

of credit

purpose

utilisatio

Transa

ction

Type

[Debit

(DR) /

Credit

(CR)]

Credit / Debit

Balance available

Cent

ral

Tax

Stat

Tax

Integra

ted

Tax

Tot

Centr

Tax

State

Tax

Integ

rated

Tax

CESS

Tot

Balance of Provisional credit

Mismatch credit (other than reversed)

Note –

1. All type of credits as per return, credit on account of merger, credit due on account

of pre-registration inputs, etc., credit due to opting out from composition scheme,

transition etc. will be recorded in the credit ledger.

2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation

thereof towards liability related to return or demand etc.Refund claimed from the

ledger will be debited and if the claim is rejected, then it will be credited back to the

ledger to the extent of rejection.

Sr.

No.

Tax period

Amount of provisional credit balance

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

Total

Sr.

No.

Tax period

Amount of mismatch credit

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

Total

212

Form GST PMT –03

[See Rule 86(4) & 87(11))]

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Reference No.

Date –

1. GSTIN –

2. Name (Legal) –

3. Trade name, if any

4. Address –

5. Period / Tax Period to which the credit relates, if any –

From -----

------ To -----------

6. Ledger from which debit entry was made for claiming refund -

cash / credit ledger

7. Debit entry no. and date -

8. Application reference no. and date –

9. No. and date of order vide which refund was rejected

10. Amount of credit -

Sr. No.

Act (Central

Tax/State

Tax/ UT

TaxIntegrated

Tax/ CESS)

Amount of credit (Rs.)

Tax

Interest

Penalty

Fee

Other

Total

Signature

Name

Designation of the officer

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for

State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax;

‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods

and Services Tax(Compensation to States)

213

Form GST PMT –04

[See Rule 85(7), 86(6) & 87(12)]

Application for intimation of discrepancy in Electronic Credit Ledger/Cash

Ledger/ Liability Register

GSTIN

Name (Legal)

Trade name, if any

Ledger / Register in

which discrepancy

noticed

Credit ledger Cash ledger Liability register

Details of the discrepancy

Date

Type of

tax

Type of

discrepancy

Amount involved

Central

Tax

State Tax

UT Tax

Integrated

Tax

Cess

Reasons, if any

Verification

I hereby solemnly affirm and declare that the information given herein above

is true and correct to the best of my knowledge and belief.

Signature

Place

Name of Authorized Signatory

Date

Designation /Status………………

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State

Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax;

‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods

and Services Tax(Compensation to States)

214

Form GST PMT –05

[See Rule 87(1)]

Electronic Cash Ledger

(To be maintained at the Common Portal)

GSTIN/Temporary Id –

Name (Legal) –

Trade name, if any

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central

Tax/State Tax/UT Tax/Integrated Tax/CESS/All

(Amount in Rs.)

Date of

deposit

/Debit

(dd/mm/

yyyy)

Time

deposi

Rep

ortin

date

(by

bank

)

Refe

renc

No.

Tax

Peri

od,

appl

icab

Des

cript

ion

Type of

Transact

ion

[Debit

(DR) /

Credit

(CR)]

Amount debited / credited (Central

Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total)

Balance

(Central Tax/State Tax/UT

Tax/Integrated Tax/CESS/Total)

Inter

est

Pena

lty

Fee

Othe

Tot

Inter

est

Pena

lty

Fee

Oth

ers

Note –

1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if

any, and acknowledgment No. of return in case of TDS & TCS credit.

2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.

3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of

the challan against which deposit has been made,and type of liability for which any

debit has been made will also recorded under the head“description”.

4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for

appealor any other liability for which payment is being made will also be recorded

under the head“description” .

5. Refund claimed from the ledger or any other debits made against any liability will be

recorded accordingly.

6. Date and time of deposit is the date and time of generation of CIN as reported by bank.

7. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State

Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax;

‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for

Goods and Services Tax(Compensation to States)

215

Form GST PMT –06

[See Rule 87(2)]

Challan for deposit of goods and services tax

CPIN

<<Auto Generated after submission

of information>>

Date <<Current date>>

Challan Expiry Date --

GSTIN

<<Filled in/Auto

populated>>

Email address

<<Auto Populated>>

Name

(Legal)

<<Auto Populated>>

Mobile No.

<<Auto Populated>>

Address

<<Auto Populated>>

Details of Deposit (All Amount in Rs.)

Government

Major

Head

Minor Head

Government of

India

Tax

Interest

Penalty

Fee

Others

Total

Central

Tax

(----)

Integrated

Tax

(----)

CESS

(----)

Sub-Total

State (Name)

State Tax

(----)

UT (Name)

UT Tax

(----)

Total Challan Amount

Total Amount in words

216

Mode of Payment (relevant part will become active when the particular mode is selected)

NEFT/RTGS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Reserve Bank f India

Beneficiary Bank’s Indian Financial System Code (IFSC)

IFSC of RBI

Amount

Note: Charges to be separately paid by the person making payment.

Particulars of depositor

Name

Designation/ Status (Manager, partner etc.)

Signature

Date

Paid Challan Information

GSTIN

Taxpayer Name

Name of Bank

Amount

Bank Reference No. (BRN)/UTR

CIN

Payment Date

Bank Ack. No. (For Cheque / DD

deposited at Bank’s counter)

Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

Over the Counter (OTC)

Bank (Where cash or instrument is

proposed to be deposited)

Details of Instrument

Cash

Cheque

Demand Draft

e-Payment

(This will include all modes of e-payment

such as CC/DC and net banking. Taxpayer

will choose one of this)

217

Form GST PMT –07

[See Rule 87(8)]

Application for intimating discrepancy relating to payment

GSTIN

Name (Legal)

Trade name, if any

Date of generation of

challan from

Common Portal

Identification

Number (CPIN)

Mode of payment

(tick one)

Net

banking

CC/DC

NEFT/RTGS

OTC

Instrument detail, for

OTC payment only

Cheque /

Draft No.

Date

Bank/branch on

which drawn

Name of bank

through which

payment made

Date on which

amount debited /

realized

10.

Bank Reference

Number (BRN)/

UTR No., if any

11.

Name of payment

gateway (for

CC/DC)

12.

Payment detail

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

13.

Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above

is true and correct to the best of my knowledge and belief.

Signature

Place

Name of Authorized Signatory

Date

Designation /Status………………

218

Note –

1. The application is meant for the taxpayer where the amount intended to be paid is

debited from his account but

CIN has not been conveyed by bank to Common Portal or CIN has been

generated but not reported by concerned bank.

2. The application may be filed if CIN is not conveyed within 24 hours of debit.

3. Common Portal shall forward the complaint to the Bank concerned and intimate

the aggrieved person.

4. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for

State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and

Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and

‘Cess’ stands for Goods and Services Tax(Compensation to States).

FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

Select: Registered / Casual/ Unregistered/Non-resident taxable person

1. GSTIN/Temporary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

5. Tax Period:

From <DD/MM/YY>

To <DD/MM/YY>

6. Amount of Refund Claimed:

Act

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

7. Grounds of Refund Claim: (select from the drop down):

a. Excess balance in Electronic Cash ledger

b. Exports of goods / services- With payment of Tax

c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated

d. On account of assessment/provisional assessment/ appeal/ any other order

i. Select the type of Order:

Assessment/ Provisional Assessment/ Appeal/ Others

ii. Mention the following details:

1. Order No.

2. Order Date <calendar>

3. Order Issuing Authority

219

4. Payment Reference No. (of the amount to be claimed as refund)

(If Order is issued within the system, then 2, 3, 4 will be auto populated)

e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)

f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed

Exports

i. Select the type of supplier/ recipient:

1. Supplier to SEZ Unit

2. Supplier to SEZ Developer

3. Recipient of Deemed Exports

g. Tax paid on a supply which is not provided, either wholly or partially, and for which

invoice has not been issued

h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply

and vice versa

Excess payment of tax, if any

Any other (specify)

8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)

a. Bank Account Number

b. Name of the Bank

c. Bank Account Type

d. Name of account holder

e. Address of Bank Branch

f. IFSC

g. MICR

9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No

DECLARATION

I hereby declare that the goods exported are not subject to any export duty.

I also declare that I have not availed any drawback on goods or services or both

and that I have not claimed refund of the integrated tax paid on supplies in respect

of which refund is claimed.

Signature

Name –

Designation / Status

DECLARATION

I hereby declare that the refund of ITC claimed in the application does

not include ITC availed on goods or services used for making nil rated or fully

exempt supplies.

Signature

Name –

220

Designation / Status

221

DECLARATION

I hereby declare that the Special Economic Zone unit /the Special

Economic Zone developer has not availed of the input tax credit of the tax paid

by the applicant, covered under this refund claim.

Signature

Name –

Designation / Status

SELF- DECLARATION

I/We ____________________ (Applicant) having GSTIN/ temporary Id -------,

solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with

respect to the tax, interest, or any other amount for the period from---to----,

claimed in the refund application, the incidence of such tax and interest has not

been passed on to any other person.

(This Declaration is not required to be furnished by applicants, who are claiming

refund under sub rule<> of the GST Rules<…>.)

10. Verification

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information

given herein above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

We declare that no refund on this account has been received by us earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89

222

Statement 1:

(Note: - All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same

was not filled in the return)

Statement in case of Application under Rule 89 of sub rule 2 (g):

Annexure-1

Statement containing the number and date of invoices under <…>of GST Rules,

For Inward Supplies:

As per GSTR- 2 (Table 4):

Tax Period: ……

GSTIN/

Name of

unregistered

supplier

Invoice details

State (in

case of

unregistered

supplier)

Integrated

Tax

Central Tax State Tax/

UT Tax

CESS

Col.

Col. 20/21/22/23

Date Value

Goods/

Services

(G/S)

HSN Taxable

value

UQC QTY

Rate

(%) Amt. Rate

(%)

Amt. Rate

(NA) Amt.

Integrated

Tax

Central

Tax

State

Tax/ UT

Tax

Cess

24A 24B

Col. 17: POS (only if different from the location of recipient)

Col. 18: Indicate if supply attracts reverse charge (Yes / No)

Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)

Col. 20/21/22/23: Amount of ITC available

223

For Outward Supplies:

As per GSTR- 1 (Table 5):

Tax Period: ……

GSTIN/

UIN

Invoice details

Integrated

Tax

Central Tax State Tax/ UT

Tax

Cess

Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22

No.

Date Value

Goods/

services

(G/S)

HSN Taxable

Value

UQC QTY

Rate

(%)

Amt Rate

(%)

Amt Rate

(%)

Amt

Rate

(NA) Amt

23A

23B

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)

Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)

Col. 19: Deemed Exports (Yes/No)

Col. 20: whether supply attracts reverse charge (Yes / No)

Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)

Col. 22: GSTIN of e-commerce operator (if applicable)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

------------------------------------------------------------------------------------------------------------------------------------

224

Statement 2:

Statement in case of Application under Rule 89 sub rule 2 (b) and (c):

Exports with payment of Tax:

Tax Period: ……

Invoice

Shipping bill/ Bill

of export

Tax payment option

Integrated Tax

Whether

tax on this

invoice is

paid on

provisional

basis

(Yes /No)

EGM

Details

BRC/

FIRC

No.

Date

Value

Goods/

Services

(G/S)

HSN

UQC

QTY

Taxable

value

Port

Code

No. Date

With

Integrated

Tax

Without

Integrated

Tax

Rate

(%)

Amt.

Ref

No.

Date

No.

Date

15A

15B

15C

15D

15E

15F

(* Shipping Bill and EGM are mandatory; – in case of goods;

BRC/ FIRC details are mandatory– in case of Services)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

------------------------------------------------------------------------------------------------------------------------------------

225

Statement 3:

Exports without payment of Tax:

Tax Period: ……

Invoice

Shipping bill/ Bill

of export

Tax payment option

Integrated Tax

Whether

tax on this

invoice is

paid on

provisional

basis

(Yes /No)

EGM

Details

BRC/

FIRC

No.

Date

Value

Goods/

Services

(G/S)

HSN

UQC

QTY

Taxable

value

Port

Code

No.

Date

With

Integrated

Tax

Without

Integrated

Tax

Rate

(%)

Amt.

Ref

No. Date

No.

Date

15A

15B

15C

15D

15E

15F

(* Shipping Bill and EGM – in case of goods are mandatory;

BRC/ FIRC details are mandatory– in case of Services)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

------------------------------------------------------------------------------------------------------------------------------------

226

Statement 4:

Statement in case of Application under Rule 89 sub rule 2 (d) and (e):

Refund by the supplier of SEZ/ Developer:

GSTR- 1 Table 5

Tax Period: ……

GSTIN/

UIN

Invoice details

Integrated

Tax

Central

Tax

State Tax/

UT Tax

Cess

Col.

ARE

Date of

Receipt

Payment

Details

No. Date Value

Goods/

services

(G/S)

HSN Taxable

Value UQC QTY Rate

(%) Amt Rate

(NA) Amt

No.

Date

Ref

No. Date

23A 23B

23C

23D

23E

23F 23G

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)

Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)

Col. 19: Deemed Exports (Yes/No)

Col. 20: whether supply attracts reverse charge (Yes / No)

Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)

Col. 22: GSTIN of e-commerce operator (if applicable)

Col. 23 C/D: ARE (Application for Removal of Export)

Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

Col. 23 F/G: Particulars of Payment Received

(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services: Particulars of Payment Received is mandatory)

227

GSTR 5- Table 6

Tax Period: ……

Col.

Invoice details

Integrated

Tax

Central Tax State Tax/

UT Tax

Cess

Col.

ARE

Date of

Receipt

Payment

Details

No.

Date Value

Goods/

Services

(G/S)

HSN UQC QTY Taxable

Value

Rate

(%)

Amt. Rate

(%)

Amt. Rate

(%) Amt. Rate

(NA) Amt.

No.

Date

Ref No. Date

21A 21B

12 13

16 17 18 19 20

21C

21D

21E

21F

21G

Col. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)

Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)

Col. 19: Deemed Exports (Yes/No)

Col. 20: Whether tax on this invoice is paid on provisional basis (Yes /No)

Col. 21 C/D: ARE (Application for Removal of Export)

Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

Col. 21 F/G: Particulars of Payment Received

(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services: Particulars of Payment Received is mandatory)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

228

Statement 5:

Statement in case of Application under Rule 89 sub rule 2 (d) and (e):

Refund by the EOU/ Recipient of Deemed Exports:

Tax Period: ……

GSTIN/

Name of

unregistered

supplier

Invoice details

State (in

case of

unregistered

supplier)

Integrated

Tax

Central

Tax

State

Tax/ UT

Tax

CESS

Col.

Col. 20/21/22/23

ARE

Date of

Receipt

Date

Value

Goods/

Services

(G/S)

HSN Taxable

value

UQCQTY

Rate

(%) Amt. Rate

(NA) Amt.

Integrated

Tax

Central

Tax

State

Tax/

Tax

Cess

No. Date

24A 24B

16 17 18 19

24C 24D

24E

Col. 17: POS (only if different from the location of recipient)

Col. 18: Indicate if supply attracts reverse charge (Yes / No)

Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)

Col. 20/21/22/23: Amount of ITC available

Col. 24 C/D: ARE (Application for Removal of Export)

Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

(* In case of Goods: ARE and Date of Receipt are mandatory)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

229

Statement 6:

Statement in case of Application filed under Rule 89(2)(j)

[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]

Order Details (issued in pursuance of Section 77 (1) and (2):

Order No:

Order Date:

GSTIN/ UIN

Name

(in case B2C)

Details of invoice covering transaction considered as intra –State / inter-State transaction earlier

Transaction which were held inter State / intra-State supply subsequently

Invoice details

Integra

ted

Tax

Central

Tax

State

Tax

Cess

Place of Supply

(only if different

from the location

of recipient)

Integrated

Tax

Central Tax

State Tax

Cess

Place of Supply

(only if different

from the location

of recipient)

No. Date

Value

Taxable

Value

Amt

230

Statement 7:

Statement in case of application filed under Rule 89(2)(k)

Refund on account excess payment of tax

Sr. No.

Tax period

Reference no.

of return

Date of

filing

return

Excess amount available in Liability Register

Integrated Tax

Central

Tax

State

Tax

Cess

231

Annexure-2

Certificate

This is to certify that in respect of the refund amounting to INR <<>> -------------- (in words) claimed by M/s ----------------- (Applicant’s Name)

GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This

certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the

applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause

(f) of sub-section (8) of section 54 of the Act.

232

FORM-GST-RFD-02

[See Rule 95(2)]

Acknowledgment

Your application for refund is hereby acknowledged against <Application Reference Number>

Acknowledgement Number

Date of Acknowledgement

GSTIN/ UIN/ Temporary ID, if applicable

Applicant’s Name :

Form No. :

Form Description :

Jurisdiction (tick appropriate) :

Centre State/ Union Territory:

Filed by :

Refund Application Details

Tax Period

Date and Time of Filing

Reason for Refund

Amount of Refund Claimed:

233

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

Note 1: The status of the application can be viewed by entering ARN through <Refund> Track Application Status” on the GST System Portal.

Note 2: It is a system generated acknowledgement and does not require any signature.

234

FORM-GST-RFD-03

[See Rule 90(3)]

Deficiency Memo

Reference No. :

Date: <DD/MM/YYYY>

___________ (GSTIN/ UIN/ Temporary ID)

___________ (Name)

____________ (Address)

Subject: Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-Reg.

Sir/Madam,

This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application, certain deficiencies

have been noticed below:

Sr No

Description( select the reason from the drop down of the Refund application)

Other <TEXT BOX> { any other reason other than the reason select from the ‘reason

master’}

You are advised to file a fresh refund application after rectification of above deficiencies

Date:

Signature (DSC):

Place:

Name of Proper Officer:

Designation:

Office Address:

235

FORM-GST-RFD-04

[See Rule 91(2)]

Sanction Order No:

Date: <DD/MM/YYYY>

___________ (GSTIN)

___________ (Name)

____________ (Address)

Provisional Refund Order

Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-

Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...

Sir/Madam,

With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis:

Sr.

Description

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

i. Amount

refund

claimed

ii. 10%

the

amount

claimed as refund

(to be sanctioned later)

iii. Balance amount (i-ii)

iv. Amount

refund

sanctioned

Bank Details

236

v. Bank Account No. as per

application

vi. Name of the Bank

vii. Address of the Bank

/Branch

viii. IFSC

ix. MICR

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

237

FORM-GST-RFD-05

[See Rule 91(3), 92(4), 92(5) & 94]

Payment Advice

Payment Advice No: -

Date: <DD/MM/YYYY>

To <Centre> PAO/ Treasury/ RBI/ Bank

Refund Sanction Order No. ……………

Order Date……<DD/MM/YYYY>……….

GSTIN/ UIN/ Temporary ID <>

Name: <>

Refund Amount (as per Order):

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Net Refund amount sanctioned

Interest on delayed Refund

Total

Details of the Bank

Bank Account no as per application

ii.

Name of the Bank

iii.

Name and Address of the Bank /branch

iv.

IFSC

MICR

238

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

___________ (GSTIN/ UIN/ Temporary ID)

___________ (Name)

____________ (Address)

239

FORM-GST-RFD-06

[See Rule 92(1),92(3),92(4),92(5)& 96(7)]

Order No.:

Date: <DD/MM/YYYY>

___________ (GSTIN/ UIN/ Temporary ID)

___________ (Name)

____________ (Address)

Show cause notice No. (If applicable)

Acknowledgement No. ………… Dated ………<DD/MM/YYYY>

Refund Sanction/Rejection Order

Sir/Madam,

This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. Upon examination of your

application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:

*Strike out whichever is not applicable

Sr no

Description

Central

Tax

State

Tax

Integrated

Tax

Cess

Amount of refund/interest* claimed

ii.

Refund sanctioned on provisional basis

(Order No….date) (if applicable)

iii.

Refund amount inadmissible <<reason

dropdown>>

240

iv.

Gross amount to be paid (1-2-3)

Amount adjusted against outstanding

demand (if any) under the existing law

or under the Act.

Demand Order No…… date……, Act

Period

<Multiple rows possible- add row to be

given>

vi.

Net amount to be paid

*Strike out whichever is not applicable

&1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under

section 56 of the Act@

@Strike out whichever is not applicable

(a) #and the amount is to be paid to the bank account specified by him in his application/

(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/

(c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining

amount of ----rupees is to be paid to the bank account specified by him in his application# . .

#Strike-out whichever is not applicable.

&2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .

&3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (…) of Section (…) of the Act.

&Strike-out whichever is not applicable

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

241

FORM-GST-RFD-07

[See Rule 92(1), 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

___________ (GSTIN/UIN/Temp.ID No.)

___________ (Name)

____________ (Address)

Acknowledgement No. ………… Dated ………<DD/MM/YYYY>…….

Order for Complete adjustment of sanctioned Refund

Part- A

Sir/Madam,

With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund

sanctioned to you has been completely adjusted against outstanding demands as per details below:

Refund Calculation

Integrated

Tax

Central

Tax

State Tax

UT Tax

Cess

i. Amount of Refund claimed

ii. Net Refund Sanctioned on Provisional

Basis (Order No…date)

iii. Refund amount inadmissible rejected

<<reason dropdown>>

iv. Refund admissible (i-ii-iii)

242

v. Refund adjusted against outstanding

demand (as per order no.) under existing

law or under this law. . Demand Order

No…… date……

vi. Balance amount of refund

Nil

I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this

Act / under the existing law. This application stands disposed as per provisions under sub-section (…) of Section (…) of the Act.

Part-B

Order for withholding the refund

With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund

sanctioned to you has been withheld against following reasons as per details below:

Refund Order No.:

Date of issuance of Order:

Refund Calculation

Integrated

Tax

Central

Tax

State Tax

UT Tax

Cess

i. Amount of Refund Sanctioned

243

ii. Amount of Refund With held

iii. Amount of Refund Allowed

Reasons for withholding of the refund:

<<Text>>

I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason. This order is issued as

per provisions under sub-section (…) of Section (…) of the Act.

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

244

FORM-GST-RFD-08

[See Rule 92(3)]

Notice for rejection of application for refund

SCN No.:

Date: <DD/MM/YYYY>

___________ (GSTIN/ UIN/ Temporary ID)

___________ (Name)

____________ (Address)

ACKNOWLEDGEMENT No……

ARN………… Dated ………<DD/MM/YYYY>……

This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund

application is liable to be rejected on account of the following reasons:

Sr No

Description (select the reasons of inadmissibility of refund from the

drop down)

Amount Inadmissible

iii

Other{ any other reason other than the reasons mentioned in ‘reason

master’}

You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for

reasons stated above.

245

You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.

You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be

decided ex parte on the basis of available records and on merits.

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

246

FORM-GST-RFD-09

[See Rule 92(3)]

Reply to show cause notice

Date: <DD/MM/YYYY>

Reference No. of Notice

Date of issue

GSTIN / UIN

Name of business (Legal)

Trade name, if any

Reply to the notice

List of documents

uploaded

Verification

I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is

true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status

Place

Date --- DD/MM/YYYY

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

247

FORM GST RFD-10

[See Rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or

Embassy of foreign countries, etc.

1. UIN

2. Name :

3. Address

4. Tax Period (Quarter)

: From <DD/MM/YY> To <DD/MM/YY>

5. Amount of Refund Claim

: <INR><In Words>

Amount

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

6. Details of Bank Account:

a. Bank Account Number

b. Bank Account Type

c. Name of the Bank

d. Name of the Account Holder/Operator

e. Address of Bank Branch

f. IFSC

g. MICR

7. Reference number and date of furnishing

248

FORM GSTR-11

8. Verification

I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that

the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or

Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.

Date:

Signature of Authorised Signatory:

Place:

Name:

Designation / Status:

249

Form GST ASMT - 01

[See rule 98(1)]

Application for Provisional Assessment under section60

1.GSTIN

2. Name

3. Address

4. Details of Commodity / Service for which tax rate / valuation is to be determined

Sr. No.

HSN

Name of

commodity

/service

Tax rate

Valuation Average

monthly

turnover of

the

commodity

/ service

Central

tax

State/

tax

Integrated

tax

Cess

5. Reason for seeking provisional assessment

250

6. Documents filed

7. Verification-

I ________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge

and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation / Status -------

Date -----

251

Form GST ASMT - 02

[See rule 98(2)]

Reference No.:

Date:

_______________ GSTIN

----------------------Name

_______________ (Address)

Application Reference No. (ARN) …………

Dated ………..

Notice for Seeking Additional Information / Clarification / Documents for provisional assessment

Please refer to your application referred to above. While examining your request for provisional assessment, it has been found that the

following information/documents are required for processing the same:

<<text>>

You are, therefore, requested to provide the information /documents within a period of<< 15 days>>from the date of service of this

notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date

your application is liable to be rejected without any further reference to you.

You are requested to appear before the undersigned for personal hearing on << Date --- Time ---Venue --->>.

Signature

Name

Designation

252

Form GST ASMT – 03

[See rule 98(2)]

Reply to the notice seeking additional information

1. GSTIN

2. Name

3. Details of notice vide which additional

information sought

Notice No.

Notice date

4. Reply

5. Documents filed

6. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true

and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation / Status -------

Date

253

Form GST ASMT – 04

[See rule 98(3)]

Reference No.: …………

Date

GSTIN -

Name -

Address -

Application Reference No. (ARN) ………..

Dated ……..

Order of Acceptance or Rejection of Provisional Assessment

This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your

request for provisional assessment.Upon examination of your application and the reply, the provisional assessment is allowed as

under:

<<text>>

The provisional assessment is allowed subject to furnishing of security amounting to Rs.--------------- (in words) in the form of --------

--- (mode) and bond in the prescribed format by -------------- (date).

Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as

null and void as if no such order has been issued.

This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your

request for provisional assessment.

Your request for provisional assessment has been examined and it has not been found to be acceptable due to the following reasons:

<<text>>

Signature

Name

Designation

254

Form GST ASMT - 05

[See rule 98(4)]

Furnishing of Security

1. GSTIN

2. Name

3. Order vide which security is prescribed

Order No.

Order date

4. Details of the security furnished

Sr. No.

Mode

Reference no. /

Debit entry no. (for

cash payment)

Date

Amount

Name of Bank

Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.

5. Declaration -

(i)

The above-mentioned bank guaranteeis submitted to secure the differential tax on the supply of goods and/or services

in respect of which I/we have been allowed to pay taxes on provisional basis.

(ii)

I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at

liberty to get the payment from the bank against the bank guarantee.

(iii)

The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in

case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment.

Signature of Authorised Signatory

Name

Designation / Status -------

Date ----------

255

Form GST ASMT - 06

[See rule 98(5)]

Reference No.:

Date:

GSTIN -

Name -

Address -

Application Reference No. (ARN) …………

Date ………..

Provisional Assessment order no. -

Date ----

Notice for seeking additional information / clarification / documents for final assessment

Please refer to your application and provisional assessment order referred to above. The following information / documents are

required for finalization of provisional assessment:

<<text>>

You are, therefore, requested to provide the information /documents within a period of << 15 days>>from the date of receipt of this

notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date

your application is liable to be rejected without making any further reference to you.

You are requested to appear before the undersigned for personal hearing on << Date --- Time ---Venue --->>.

Signature

Name

Designation

256

Form GST ASMT – 07

[See rule 98(5)]

Reference No.: …………

Date

GSTIN

Name

Address

Provisional Assessment order No. ………..

dated ……..

Final Assessment Order

Preamble - << Standard >>

In continuation of the provisional assessment order referred to above and on the basis of information available /

documents furnished, the final assessment order is issued as under:

Brief facts –

Submissions by the applicant -

Discussion and finding -

Conclusion and order -

The security furnished for the purpose can be withdrawn after compliance with the order by filing an application.

Signature

Name

Designation

257

Form GST ASMT - 08

[See rule 98(6)]

Application for Withdrawal of Security

1. GSTIN

2. Name

3. Details vide which security furnished

ARN

Date

4. Details of the security to be withdrawn

Sr. No.

Mode

Reference no. /

Debit entry no. (for

cash payment)

Date

Amount

Name of Bank

5. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true

and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation / Status -

Date -

258

Form GST ASMT – 09

[See rule 98(7)]

Reference No.: …………

Date

_______________ GSTIN

----------------------- Name

_______________ Address

Application Reference No. ………..

dated ……..

Order for release of security or rejecting the application

This has reference to your application mentioned above regarding release of security amounting to Rs. ------------- [-----

------- Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby

released. Or

Your application referred to above regarding release of security was examined but the same was not found to be in order for the

following reasons:

<<text>>

Therefore, the application for release of security is rejected.

Signature

Name

Designation

Date

259

Form GST ASMT - 10

[See rule 99(1)]

Reference No.:Date:

To__________

GSTIN:

Name :

Address :

Tax period - F.Y. -

Notice for intimating discrepancies in the return after scrutiny

This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed:

<<text>>

You are hereby directed to explain the reasons for the aforesaid discrepancies by ---------------- (date). If no explanation is received by

the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedingsin accordance with law may be

initiated against youwithout making any further reference to you in this regard.

Signature

Name

Designation

260

Form GST ASMT - 11

[See rule 99(2)]

Reply to the notice issued under section61 intimating discrepancies in the return

1. GSTIN

2. Name

3. Details of the notice

Reference No.

Date

4. Tax Period

5. Reply to the discrepancies

Sr. No.

Discrepancy

6. Amount admitted and paid, if any -

Act

Tax

Interest

Others

Total

7. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true

and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation / Status -------

Date –

261

Form GST ASMT–12

[See rule 99(3)]

Reference No.:

Date:

GSTIN

Name

Address

Tax period -

F.Y. -

ARN -

Date -

Order of acceptance of reply against the notice issued under section61

This has reference to your reply dated ------- in response to the notice issued vide reference no. ---------- dated --- . Your reply has

been found to be satisfactory and no further action is required to be taken in the matter.

Signature

Name

Designation

262

Form GST ASMT - 13

[See rule 100(1)]

Reference No.:

Date:

To_____________

GSTIN -

Name -

Address -

Tax Period -

F.Y. –

Return Type -

Notice Reference No.-

Date -

Assessment order under section 62

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax

period. From the records available with the department, it has been noticed that you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under:

Introduction

Submissions, if any

Discussions and Findings

Conclusion

Amount assessed and payable (Details at Annexure):

(Amount in Rs.)

Sr.

No.

Tax Period

Act

Tax

Interest

Penalty Others

Total

263

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period

between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order

shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the

outstanding dues.

Signature

Name

Designation

Total

264

Form GST ASM - 14

[See rule 100(2)]

Reference No:

Date:

To___________

Name

Address

Tax Period --

F.Y. -------

Show Cause Notice for assessment under section 63

It has come to my notice that you/your company/firm, though liable to be registered under section ------ of the Act, have/has

failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below:

Brief Facts –

Grounds –

Conclusion -

It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from ------ and that

you are liable to pay tax for the above mentioned period.

Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for

conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of

the provisions of the Act or the rules made thereunder.

In this connection, you are directed to appear before the undersigned on --------- (date) at ------- (time)

Signature

Name

Designation

265

Form GST ASM - 15

[See rule 100(2)]

Reference No.:

Date:

Temporary ID

Name

Address

Tax Period -

F.Y. –

SCN reference no. -

Date -

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered

person, despite being liable to be registered under the Act.

The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period

…………. as your registration has been cancelled under sub-section (2) of section 29 with effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on --------- date(s).

On the basis of information available with the department / record produced during proceedings, the amount assessed and

payable by you is as under:

Introduction

Submissions, if any

Conclusion (to drop proceedings or to create demand)

Amount assessed and payable:- (details at Annexure)

266

(Amount in Rs.)

No.

Tax

Period

Act

Tax

Interest

Penalty

Others

Total

Total

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period

between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover

the outstanding dues.

Signature

Name

267

Form GST ASM - 16

[See rule 100(3)]

Reference No.:

Date:

GSTIN/ID

Name

Address

Tax Period -

F.Y. –

Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown ---------- (address) or in a vehicle stationed

at -------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the

detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction

Discussion & finding

Conclusion

Amount assessed and payable (details at Annexure)

(Amount in Rs.)

Sr. No.

Tax

Period

Act

Tax

Interest,

if any

Penalty

Others

Total

Total

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period

between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover

the outstanding dues.

Signature

Name

268

Form GST ASM – 17

[See rule 100(4)]

Application for withdrawal of assessment order issued under section 64

1. GSTIN /ID

2. Name

3. Details of the order

Reference No.

Date of issue of order

4. Tax Period, if any

5. Grounds for withdrawal

6. Verification-

I ________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorised Signatory

Name ___________

Designation / Status -------

Date -

269

Form GST ASM - 18

[See rule 100(5)]

Reference No.:

Date:

GSTIN/ID

Name

Address

ARN -

Date –

Acceptance or Rejection of application filed under section 64 (2)

The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order

no. ---------- dated ----------- stands withdrawn.

The reply furnished by you vide application referred above has not been found to be in order for the following reasons:

<<Text box>>

Therefore, the application filed by you for withdrawal of the order is hereby rejected.

Signature

Name

Designation

270

Form GST ADT - 01

[See rule 101(2)]

Reference No.:

Date:

To,

--------------------------

GSTIN …………………………………….

Name ………………………………………

Address ……………………………………

Period - F.Y.(s) - ……………………………..

Notice for conducting audit

Whereas it has been decided to undertake audit of your books of account and records for the financial year(s)……….. to ……….. in

accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on -------.

And whereas you are required to:-

(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in

this context, and

(ii) furnish such information as may be required and render assistance for timely completionof the audit.

You are hereby directed to attend in person or through an authorised representative on ………………….. (date)

at……………………………(place) before the undersigned and to produce your books of account and records for the aforesaid

financial year(s) as required for audit.

In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and

proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making

any further correspondence in this regard.

Signature …

Name ……………………………

Designation ……………………….

271

Form GST ADT – 02

[See rule 101(5)]

Reference No.:

Date:

To,

--------------------------

GSTIN ………………………………..

Name ……………………………………

Address ………………………………….

Audit Report No. ……….. dated ……..

Audit Report under section 65(6)

Your books of account and records for the F.Y.…………… has been examined and this Audit Report is prepared on the basis of

information available / documents furnished by you and the findings are as under:

Short payment of

Integrated tax

Central tax

State /UT tax

Cess

Tax

Interest

Any

other

amount

[Upload pdf file containing audit observation]

You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder,

failing which proceedings as deemed fit may be initiated against you under the provisions of the Act.

Signature ………………………….

Name ……………………………..

Designation ……………………….

272

Form GST ADT - 03

[See rule 102(1)]

Reference No.: Date:

To,

----------------------------------------------------

GSTIN …………………………………….

Name ………………………………………

Address ……………………………………

Tax period - F.Y.(s) - ……………………………..

Communicationto the registered person for conduct of special audit under section 66

Whereas the proceedings of scrutiny of return /enquiry/investigation/…….. are going on;

And

whereas

felt

necessary

get

your

books

account

and

records

examined

and

audited

………………………………(name), chartered accountant / cost accountant nominated by the Commissioner;

You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant.

Signature ………………..

Name ……………………………

Designation ……………………….

273

Form GST ADT – 04

[See rule 102(2)]

Reference No.:

Date:

To,

------------------------------------------------

GSTIN ………………………………..

Name ……………………………………

Address ………………………………….

Information of Findings upon Special Audit

Your books of account and records for the F.Y.…………… has been examined by --------------- (chartered accountant/cost accountant)

and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings/discrepancies

are as under:

Short payment of

Integrated tax

Central tax

State /UT tax

Cess

Tax

Interest

Any other amount

[Upload pdf file containing audit observation]

You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder,

failing which proceedings as deemed fit may be initiated against you under the provisions of the Act.

Signature ………………………….

Name ……………………………..

Designation ……………………….

274

Form GST ARA -01

[See Rule 104(1)]

Application Form for Advance Ruling

GSTIN Number/ User-id

Legal Name of Applicant

Trade Name of Applicant (Optional)

Status of the Applicant [registered / un-

registered]

Registered Address / Address provided

while obtaining user id

Correspondence address, if different

from above

Mobile No. [with STD/ISD code]

Telephone No. [with STD/ISD code]

Email address

10.

Jurisdictional Authority

<<name, designation, address>>

11.

Name of Authorised representative

Optional

ii. Mobile No.

iii. Email Address

12.

Nature of activity(s) (proposed / present) in respect of which advance ruling sought

A. Category

275

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Deport

Bonded Warehouse

Service Provision

Office/Sale Office

Leasing Business

Service Recipient

EOU/ STP/ EHTP

SEZ

Input Service Distributor (ISD)

Works Contract

B. Description (in brief)

(Provision for file attachment also)

13.

Issue/s on which advance ruling required (Tick whichever is applicable) :-

(i)

classification

goods

and/or

services or both

(ii) applicability of a notification issued

under the provisions of the Act

(iii) determination of time and value of

supply of goods or services or both

(iv) admissibility of input tax credit of

tax paid or deemed to have been paid

(v) determination of the liability to pay

tax on any goods or services or both

(vi) whether applicant is required to be

registered under the Act

(vii) whether any particular thing done

by the applicant with respect to any

goods and/or services or both amounts

to or results in a supply of goods and/or

services or both, within the meaning of

that term

14.

Question(s) on which advance ruling is

required

15.

Statement of relevant facts having a

bearing on the question(s) raised.

16.

Statement containing the appl

interpretation of law and/or facts,

case may be, in respect of the afo

question(s) (i.e. applicant’s view

and submissions on issues on whi

advance ruling is sought).

17.

I hereby declare that the question r

Already pending in any proce

Already decided in any proce

18.

Payment details

I, ____________________ (name in full and in bloc

best of my knowledge and belief what is stated abov

my capacity as ___________________ (designation)

Place _______________________

Date _______________________

276

icant’s

as the

oresaid

w point

ich the

raised in the application is not (tick) -

eedings in the applicant’s case under any of the provisions of the Act

Challan Identification Number (CIN) –

Date -

VERIFICATION

ck letters), son/daughter/wife of ___________________ do hereby sol

ve and in the annexure(s), including the documents are correct. I am m

) and that I am competent to make this application and verify it.

Signature

Name of Applicant/Authorised Signatory

Designation/Status

lemnly declare that to the

making this application in

277

Form GST ARA -02

[See Rule 106(1)]

Appeal to the Appellate Authority for Advance Ruling

Sr. No.

Particulars

Remarks

Advance Ruling No.

Date of communication of the advance ruling

DD/MM/YYYY

GSTIN / User id of the appellant

Legal Name of the appellant.

Trade Name of the appellant (optional).

Address of appellant at which notices may be sent

Email Address of the appellant

Mobile number of the appellant

Jurisdictional officer / concerned officer

Designation of jurisdictional officer / concerned officer

Email Address of jurisdictional officer / concerned officer

Mobile number of jurisdictional officer / concerned officer

Whether the appellant wishes to be heard in person?

Yes/No

14.

The facts of the case (in brief)

15.

Ground of Appeal

278

16.

Payment details

Challan

Identification

Number (CIN) –

Date -

Prayer

In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place>

may be pleased to:

a. set aside/modify the impugned advance ruling passed by the Authority for Advance

Ruling as prayed above;

b. grant a personal hearing; and

c. pass any such further or other order (s) as may be deemed fit and proper in facts and

circumstances of the case.

And for this act of kindness, the appellant, as is duty bound, shall every pray.

VERIFICATION

I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the

best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in

my capacity as ___________________ (designation) and that I am competent to make this application and verify it.

Signature

Place _________ Name of Appellant/Authorised Signatory

Date_________ Designation/ Status

279

Form GST APL – 01

[See Rule 108(1)]

Appeal to Appellate Authority

1. GSTIN/ Temporary ID/UIN–

2. Legal name of the appellant -

3. Trade name, if any –

4. Address -

5. Order no. - Order date -

6. Designation and address of the officer passing the order appealed against -

7. Date of communication of the order appealed against -

8. Name of the authorized representative -

9. Details of the case under dispute -

(i) Brief issue of the case under dispute -

(ii) Description and classification of goods/ services in dispute-

(iii)Period of dispute-

(iv) Amount under dispute:

Description

Central tax

State/ UT tax

Integrated tax

Cess

a) Tax/ Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

280

(v) Market value of seized goods

10. Whether the appellant wishes to be heard in person – Yes / No

11. Statement of facts:-

12. Grounds of appeal:-

13. Prayer:-

14. Amount of demand created, admitted and disputed

Particulars of

demand/ refund

Particulars

Central

tax

State/ UT

tax

Integrated

tax

Cess

Total amount

Amount of

demand

created

(A)

a) Tax/ Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Amount of

demand

admitted

(B)

a) Tax/ Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

281

Amount of

demand

disputed (C)

a) Tax/ Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

15. Details of payment of admitted amount and pre-deposit:-

(a) Details of payment required

Particulars

Central

tax

State/ UT tax

Integrat

ed tax

Cess

Total amount

a) Admitted amount

Tax/ Cess

< total >

Interest

< total >

Penalty

< total >

Fees

< total >

Other charges

< total >

b) Pre-deposit (10% of

disputed tax)

Tax/ Cess

< total >

282

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)

Sr.

No.

Description

Tax payable

Paid through Cash/

Credit Ledger

Debit entry

no.

Amount of tax paid

Central tax

State/UT tax

Integrated tax

CESS

Integrated tax

Cash Ledger

Credit Ledger

Central tax

Cash Ledger

Credit Ledger

State/UT tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

Sr.

No.

Description

Amount payable

Debit entry

no.

Amount paid

Integrated

tax

Central

tax

State/UT

tax

CESS

Integrated

tax

Central

tax

State/UT

tax

CESS

283

Interest

Penalty

Late fee

Others (specify)

16. Whether appeal is being filed after the prescribed period - Yes / No

17. If ‘Yes’ in item 17 –

(a) Period of delay –

(b) Reasons for delay -

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Date:

<Signature>

Name of the Applicant:

284

Form GST APL – 02

[See Rule 108(3)]

Acknowledgment for submission of appeal

<Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date >

Your appeal has been successfully filed against < Application Reference Number >

Reference Number-

Date of filing-

Time of filing-

Place of filing-

Name of the person filing the appeal-

Amount of pre-deposit-

Date of acceptance/rejection of appeal-

8. Date of appearance- Date: Time:

9. Court Number/ Bench Court:Bench:

Place:

Date:

< Signature>

Name:

Designation:

On behalf of Appellate Authority/Appellate

Tribunal/Commissioner / Additional or Joint Commissioner

285

Form GST APL - 03

[See Rule 109 1)]

Application to the Appellate Authority under sub-section (2) of Section 107

Name and designation of the appellant

Name-

Designation-

Jurisdiction-

State/Center-

Name of the State-

GSTIN/ Temporary ID /UIN-

Order no. Date-

Designation and address of the officer passing the order appealed against-

Date of communication of the order appealed against-

Details of the case under dispute-

(i) Brief issue of the case under dispute-

(ii) Description and classification of goods/ services in dispute-

(iii) Period of dispute-

(iv) Amount under dispute-

Description

Central tax

State/ UT

tax

Integrated

tax

Cess

a) Tax/ Cess

286

b) Interest

c) Penalty

d) Fees

e) Other charges

7. Statement of facts-

8. Grounds of appeal-

9. Prayer-

10. Amount of demand in dispute, if any -

Particulars of

demand/refund,

if any

Particulars

Central

tax

State/UT

tax

Integrated

tax

Cess

Total amount

Amount of

demand

created, if any

(A)

a) Tax/ Cess

< total >

< total

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Amount under a) Tax/ Cess

< total >

< total

287

dispute

(B)

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Place:

Date:

< Signature>

Name of the Applicant Officer:

Designation:

Jurisdiction:

288

Form GST APL – 04

[Refer Rule 113(1) & 115]

Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court

Order no. -

Date of order -

1. GSTIN/ Temporary ID/UIN -

2. Name of the appellant-

3. Address of the appellant-

4. Order appealed against- Number- Date-

5. Appeal no. Date-

6. Personal Hearing –

7. Order in brief-

8. Status of order- Confirmed/Modified/Rejected

9. Amount of demand confirmed:

Particulars

Central tax

State/UT tax

Integrated tax

Cess

Total

Disputed

Amount

Determin

Amount

Dispu

ted

Amou

Determin

Amount

Disputed

Amount

Deter

mined

Amou

Disput

Amoun

Determin

Amount

Disputed

Amount

Determine

Amount

a) Tax

289

b) Interest

c) Penalty

d) Fees

e) Others

f) Refund

Place:

Date:

< Signature>

< Name of the Appellate Authority>

Designation:

Jurisdiction:

290

Form GST APL – 05

[See Rule 110(1)]

Appeal to the Appellate Tribunal

1. GSTIN/ Temporary ID /UIN -

2. Name of the appellant -

3. Address of the appellant –

4. Order appealed against- Number- Date-

5. Name and Address of the Authority passing the order appealed against -

6. Date of communication of the order appealed against -

7. Name of the representative -

8. Details of the case under dispute:

(i) Brief issue of the case under dispute

(ii) Description and classification of goods/ services in dispute

(iii) Period of dispute

(iv) Amount under dispute:

Description

Central tax

State/ UT

tax

Integrated

tax

Cess

a) Tax/ Cess

b) Interest

291

c) Penalty

d) Fees

e) Other charges

(v)

Market value of seized goods

9. Whether the appellant wishes to be heard in person?

10. Statement of facts

11. Grounds of appeal

12. Prayer

13. Details of demand created, disputed and admitted

Particulars of

demand

Particulars

Central

tax

State/UT

tax

Integrated

tax

Cess

Total amount

Amount

demanded/

rejected >, if

any

(A)

a) Tax/ Cess

< total >

< total

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Amount under a) Tax/ Cess

< total >

< total

292

dispute

(B)

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Amount

admitted

(C)

a) Tax/ Cess

< total >

< total

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

14. Details of payment of admitted amount and pre-deposit:

(a)Details of amount payable :

Particulars

Central

tax

State/UT

tax

Integrated

tax

Cess

Total amount

a) Admitted amount

Tax/ Cess

< total >

Interest

< total >

Penalty

< total >

Fees

< total >

293

Other charges

< total >

b) Pre-deposit (20% of

disputed tax)

Tax/ Cess

< total >

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed admitted tax and cess)

Sr.

No.

Description

Tax payable

Paid through Cash/

Credit Ledger

Debit entry

no.

Amount of tax paid

Integrated

tax

Central tax

State/UT

tax

CESS

Integrated tax

Cash Ledger

Credit Ledger

Central tax

Cash Ledger

Credit Ledger

State/UT tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

294

Sr. No.

Description

Amount payable

Debit entry

no.

Amount paid

Integrated

tax

Central

tax

State/UT

tax

CESS

Integrated

tax

Central

tax

State/UT

tax

CESS

Interest

Penalty

Late fee

Others (specify)

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Date:

< Signature>

Name of the Applicant:

Designation /Status:

295

Form GST APL – 06

[See Rule 110(2)]

Cross-objections before the Appellate Authority / Appellate Tribunal

Sr. No.

Particulars

AppealNo. - Date of filing -

GSTIN/ Temporary ID/UIN-

Name of the appellant-

Permanent address of the appellant-

Address for communication-

Order no.

Date-

Designation and Address of the officer passing the order appealed against-

Date of communication of the order appealed against-

Name of the representative-

10.

Details of the case under dispute-

(i)

Brief issue of the case under dispute-

296

(ii)

Description and classification of goods/ services in dispute-

(iii)

Period of dispute-

(iv)

Amount under dispute

Central tax

State/UT tax

Integrated tax

Cess

a) Tax

b) Interest

c) Penalty

d) Fees

e) Other charges (specify)

(v)

Market value of seized goods-

State or Union Territory and the Commissionerate (Centre) in which the order or decision waspassed(Jurisdiction

details)-

Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner

of State/Central tax/UT tax, as the case may be-

Whether the decision or order appealed against involves any question relating to place of supply -

Yes No

In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax

(i)

Name of the Adjudicating Authority-

(ii)

Order Number and date of Order-

(iii)

GSTIN/UIN/Temporary ID-

(iv)

Amount involved:

297

Head

Tax

Interest

Penalty

Refund

Total

Integrated tax

Central tax

State/UT tax

Cess

Details of payment

Head

Tax

Interest

Penalty

Refund

Total

Central tax

State/UT tax

Integrated tax

Cess

Total

In case of cross-objections filed by the Commissioner State/UT tax/Central tax:

298

(i)

Amount of tax demand dropped or reduced for the period ofdispute

(ii)

Amount of interest demand dropped or reduced for the period ofdispute

(iii)

Amount of refund sanctioned or allowed for the period ofdispute

(iv)

Whether no or lesser amount imposed as penalty

TOTAL

Reliefs claimed in memorandum of cross -objections.

Grounds of Cross objection

Verification

the respondent, doherebydeclare that what is stated above is true to the best of

my information andbelief.

Verifiedtoday,the

dayof

20…

Place:

Date:

<Signature>

Name of the Applicant/ Officer:

Designation/Status of Applicant/ officer:

299

Form GST APL – 07

[See Rule 111(1)]

Application to the Appellate Tribunal under sub section (3) of Section 112

1. Name and Designation of the appellant

Name:

Designation

Jurisdiction

State/Center-

Name of the State:

2. GSTIN/ Temporary ID /UIN-

3. Appellate Order no. Date-

4. Designation and Address of the Appellate Authority passing the order appealed against-

5. Date of communication of the order appealed against-

6. Details of the case under dispute:

(i) Brief issue of the case under dispute-

(ii) Description and classification of goods/ services in dispute-

(iii) Period of dispute-

(iv) Amount under dispute:

Description

Central tax

State/ UT

tax

Integrated

tax

Cess

a) Tax/ Cess

300

b) Interest

c) Penalty

d) Fees

e) Other charges

7. Statement of facts-

8. Grounds of appeal-

9. Prayer-

10. Amount demanded, disputed and admitted:

Particulars of

demand, if any

Particulars

Central

tax

State/UT

tax

Integrat

ed tax

Cess

Total amount

Amount of

demand created,

if any

(A)

a) Tax/ Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Amount under

a) Tax/ Cess

< total >

301

dispute

(B)

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other charges

< total >

Place:

Date: < Signature >

Name of the Officer:

Designation:

Jurisdiction:-

302

Form GST APL – 08

[See Rule 114(1)]

Appeal to the High Court under section 117

Appeal filed by -----------------------Taxable person / Government of <-->

GSTIN/ Temporary ID/UIN-

Name of the appellant/ officer-

Designation / Jurisdiction—

Permanent address of the appellant, if applicable-

Address for communication-

Order appealed against Number Date-

Name and Address of the Appellate Tribunalpassing the order appealed against-

Date of communication of the order appealed against-

Name of the representative

Details of the case under dispute:

(i)

Brief issue of the case under dispute with synopsis

(ii) Description and classification of goods/ services in dispute

(iii) Period of dispute

(iv) Amount under dispute

Description

Central tax

State/ UT tax

Integrated tax

Cess

a) Tax/ Cess

b) Interest

303

c) Penalty

d) Fees

e) Other charges

(v) Market value of seized goods

10.

Statement of facts

11.

Grounds of appeal

12.

Prayer

13.

Annexure(s) related to grounds of appeal

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Date:

<Signature>

Name:

Designation/Status:

304

Form GST TRAN - 1

[See rule 117(1),118,119,120]

Transitional ITC / Stock Statement

1. GSTIN -

2. Legal name of the registered person -

3. Trade Name, if any -

4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-

Yes/No

5. Amount of tax credit carried forward in the return filed under existing laws:

(a)

Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))

Sl. no.

Registration no.

under existing

law (Central

Excise and

Service Tax)

Tax period to which

the last return filed

under the existing law

pertains

Date of filing

of the return

specified in

Column no. 3

Balance cenvat credit

carried forward in the said

last return

Cenvat Credit admissible

as ITC of central tax in

accordance with transitional

provisions

Total

305

(b)

Details of statutory forms received for which credit is being carried forward

Period: 1st Apr 2015 to 30th June 2017

TIN of Issuer

Name of Issuer

Sr. No. of Form

Amount

Applicable VAT

Rate

C-Form

Total

F-Form

Total

H/I-Form

Total

306

(c)

Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the same State)

Registration

No. in

existing law

Balance of

ITC of VAT

and [Entry

Tax] in last

return

C Forms

F Forms

ITC reversal

relatable to

[(3) and] (5)

H/I Forms

Transition

ITC 2-

(4+6-7+9)

Turnover for

which forms

Pending

Difference

tax

payable

on (3)

Turnover for

which forms

Pending

Tax payable

on (5)

Turnover

for which

forms

Pending

Tax payable

on (7)

6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).

(a)

Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax

Sr.

Invoice

Document

no.

Invoice /

document

Date

Supplier’s

registration no.

under existing

law

Recipients’

registration no.

under existing

law

Details of capital

goods on which credit

has been partially

availed

Total eligible

cenvat credit

under existing

law

Total cenvat

credit availed

under existing

law

Total cenvat

credit unavailed

under existing law

(admissible as

ITC of central

tax) (9-10)

Value

Duties and

taxes paid

ED/

CVD

SAD

Total

307

(b)

Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax

(For all registrations on the same PAN and in the same State)

Sr.

Invoic

e /

Docu

ment

no.

Invoice

docume

Date

Supplier’s

registration

no.

under

existing

law

Recipients’

registration no.

under

existing

law

Details regarding capital

goods on which credit is

not availed

Total eligible

VAT [and ET]

credit under

existing

law

Total VAT [and

ET] credit availed

under existing law

Total VAT [and ET]

credit unavailed under

existing law

(admissible as ITC of

State/UT tax) (8-9)

Value

Taxes paid

VAT [and ET]

Total

7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).

(a)

Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and

140(6))

Sr. no.

Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock

HSN (at 6 digit level)

Unit

Qty.

Value

Eligible Duties paid on such inputs

7A Where duty paid invoices are available

Inputs

308

Inputs contained in semi-finished and finished goods

7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or

service provider) – Credit in terms of Rule 117 (4)

Inputs

(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):

Name of the

supplier

Invoice

number

Invoice date Description

Quantity

UQC

Value

Eligible

duties and

taxes

VAT/[ET]

Date on which

entered in

recipients

books of

account

(c)

Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic

credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)

Details of inputs in stock

Total input tax

credit claimed

under earlier law

Total input tax credit

related to exempt sales not

claimed under earlier law

Total Input tax credit

admissible as

SGST/UTGST

Description Unit

Qty

Value

VAT [and Entry Tax] paid

309

Inputs

Inputs contained in semi-finished and finished goods

(d)

Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States

having VAT at single point)

Details of inputs in stock

Description Unit

Qty

Value

Tax paid

Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts)

is also required.

8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))

Sl. No. Registration no.

under existing

law

(Centralized)

Tax period to

which the last

return filed under

the existing law

pertains

Date of filing

of the return

specified in

Column no. 3

Balance eligible

cenvat credit

carried forward

in the said last

return

GSTIN of receivers

(same PAN) of ITC o

CENTRAL TAX

Distribution documen

/invoice

ITC of

CENTRAL TAX

transferred

No.

Date

310

Total

Details of goods sent to job-worker and held in his stock on behalf of principal under section 141

Details of goods sent as principal to the job worker under section 141

Sr.

No.

Challan

No.

Challan

date

Type of goods

(inputs/ semi-finished/

finished)

Details of goods with job- worker

HSN Description Unit

Quantity Value

GSTIN of Job Worker, if available

Total

Details of goods held in stock as job worker on behalf of the principal under section 141

Sr. No. Challan

No.

Challan

Date

Type of goods

(inputs/ semi-finished/

finished)

Details of goods with job- worker

HSN Description Unit

Quantity Value

GSTIN of Manufacturer

Total

311

10.

Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act

Details of goods held as agent on behalf of the principal

Sr.

No.

GSTIN of Principal

Details of goods with Agent

Description

Unit

Quantity Value

Input Tax to be taken

Details of goods held by the agent

Sr.

No.

GSTIN of Principal

Details of goods with Agent

Description

Unit

Quantity Value

Input Tax to be taken

11.

Details of credit availed in terms of Section 142 (11 (c ))

Sr. no Registration No of

VAT

Service Tax

Registration No.

Invoice/doc

ument no.

Invoice/

document date

Tax Paid

VAT paid Taken as SGST Credit

or Service Tax paid as Central Tax

Credit

Total

312

12.

Details of goods sent on approval basis six months prior to the appointed day (section 142(12))

No.

Document

no.

Document

date

GSTIN no. of

recipient, (if

applicable)

Name &

address of

recipient

Details of goods sent on approval basis

HSN

Description

Unit

Quantity

Value

Total

Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom

Signature

Place

Name of Authorized Signatory ….……………………

Date

Designation /Status……………………………………

313

Form GST TRAN - 2

[See Rule 117(4)]

1. GSTIN -

2. Name of Taxable person -

3. Tax Period: month……. year………

4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing

payment of tax carried forward to Electronic Credit ledger.

Opening stock for the tax period

Outward supply made

Closing balance

HSN (at 6 digit level)

Unit

Qty.

Qty

Value

Central

Tax

Integrated

Tax

ITC

allowed

Qty

5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)

Opening stock for the tax period

Outward supply made

Closing balance

HSN (at 6 digit

level)

Unit

Qty.

Qty

Value

State

Tax

Integrate

d tax

ITC

allowed

Qty

Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom

Signature

Place

Name of Authorized Signatory ….……………………

Date

Designation /Status……………………………………