NOTIFICATION : (G.O. Ms. No. 11/A1/CT/2017, dated 29th June 2017) Puducherry Goods and Services Tax (GST) Sec…

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EXTRAORDINARY

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8Asadha1939)

2017

2017(

292

RegisteredNo.SSP/PY/44/2015-17

June

சூன்மீ

Juin

WPPNo.TN/PMG(CCR)/WPP-88/2015-17

2017 29th

EXTRAORDINAIRE

NOTIFICATION

सत्यमेवजयते

PART-I

Publiéepar Autorité

[957]

Prix:169-00

GOVERNMENTOFPUDUCHERRY

வியாழக்கிழமை

COMMERCIALTAXESSECRETARIAT

startedeellada((2)delia502125wythasabrowtalosrd

Thursday

Jeudi

lemenbonsani

TheGazetteofPuducherry

anton

Poudouchéry

புதுச்சேரிமாநிலஅரசிதழ்

Puducherry

(G.O.Ms.No.8/A1/CT/2017,Puducherry,dated29thJune2017)

புதுச்சேரி

"[(2)olurso2]zengilbusabrowatedonda

(2)Theyshallbedeemedtohavecomeintoforcewitheffectfrom the22nddayofJune,2017.

G.S.R.(E),Inexerciseofthepowersconferredbysection164of thePuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017),i(i) theLieutenant-Governor,Puducherry,herebymakesthefollowingrules amendthePuducherryGoodsandServicesTaxRules,2017,namely:-

1.(1)TheserulesmaybecalledthePuducherryGoodsandServicesTax (Amendment)Rules,2017.

LaGazettedeL'ÉtatdePoudouchéry

:₹169-00

அதிகாரம்பெற்ற

வெளியீடு

சிறப்புவெளியீடு

எண்

RegisteredwiththeRegistrar ofNewspapersforIndiaunder No.10410

No.

[PART-I

00-001

[re] LAGAZETTEDEL'ETAT

(c)violatestheprovisionsofsection171oftheActortherulesmade thereunder.";

(i) insub-rule(1),thesecondprovisoshallbeomitted;

(ii)aftersub-rule(3),thefollowingsub-ruleshallbeinserted,namely:-

"(3A)Whereacertificateofregistrationhasnotbeenmadeavailabletothe applicantonthecommonportalwithinaperiodoffifteendaysfromthedate ofthefurnishingofinformationandparticularsreferredtoinclause(c)of sub-rule(2)andnonoticehasbeenissuedundersub-rule(3)withinthesaid period,theregistrationshallbedeemedtohavebeengrantedandthesaid certificateofregistration,dulysignedorverifiedthroughelectronic verificationcode,shallbemadeavailabletotheregisteredpersononthe commonportal.";

(g)inrule24,-

(b)inrule10,insub-rule(4),forthewords"digitallysigned",thewords"dulysignedor verifiedthroughelectronicverificationcode"shallbesubstituted;

(f)inrule22,insub-rule(3),thewords,bracketsandfigure"sub-rule(1)of"shallbe omitted;

(a)inrule1,intheheading,theword",Extent"shallbeomitted;

(d)inrule19,insub-rule(1),inthesecondproviso,forthewords"thesaidrule",the words,bracketsandfigures"sub-rule(2)ofrule8"shallbesubstituted;

(c)inrule13,insub-rule(4),fortheword"signed",thewords"dulysignedorverified throughelectronicverificationcode"shallbesubstituted;

(e)inrule21,forclause(b),thefollowingclausesshallbesubstituted,namely:- "(b)issuesinvoiceorbillwithoutsupplyofgoodsorservicesinviolationofthe provisionsoftheAct,ortherulesmadethereunder;or

2.InthePuducherryGoodsandServicesTaxRules,2017,-

(ii)Suppliersmakingsuppliesreferredtoinclause(b)ofparagraph6ofSchedule

(iii)Anyothersuppliereligibleforcompositionlevy.";

"5.CategoryofRegisteredPerson (i)Manufacturers,otherthanmanufacturersofsuchgoodsasmaybenotifiedby theGovernment

(h)inrule26,insub-rule(3),forthewords"specifiedundertheprovisionsofthe InformationTechnologyAct,2000(21of2000)",thewords"orthroughe-signature asspecifiedundertheprovisionsoftheInformationTechnologyAct,2000(21of 2000)orverifiedbyanyothermodeofsignatureorverificationasnotifiedbythe Governmentinthisbehalf."shallbesubstituted;

(i)inFormGSTCMP-04,inthetable,forserialnumber5andtheentriesrelated thereto,thefollowingshallbesubstituted,namely:-

(j)inFormGSTCMP-07,forthebrackets,wordsandfigures"[Seerule6(6)]",the brackets,wordsandfigures"[Seerule6(5)]shallbesubstituted;

958 959

NOTIFICATION

"ChapterIV

Dr.V.CANDAVELOU,I.A.S., Commissioner-cum-SecretarytoGovernment(Finance).

LAGAZETTEDEL'ETAT

DeterminationofValueofSupply

GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT

(ByorderoftheLieutenant-Governor)

(G.O.Ms.No.11/A1/CT/2017,Puducherry,dated29thJune2017)

(i) forthewordsandletters,"ProvisionalID",theletters"GSTIN"shallbe substituted;

(ii)thewords"Place"and""shallbeomitted.

(2)Theyshallcomeintoforceonthe1stdayofJuly,2017.

(b)iftheopenmarketvalueisnotavailableunderclause(a),bethesumtotalof considerationinmoneyandanysuchfurtheramountinmoneyasisequivalentto

(a)betheopenmarketvalueofsuchsupply;

(d)ifthevalueisnotdeterminableunderclause(a)orclause(b)orclause(c),bethe Asumtotalofconsiderationinmoneyandsuchfurtheramountinmoneythatis equivalenttoconsiderationnotinmoneyasdeterminedbytheapplicationofrule 30orrule31inthatorder.

theconsiderationnotinmoney,ifsuchamountisknownatthetimeofsupply; (c)ifthevalueofsupplyisnotdeterminableunderclause(a)orclause(b),bethe valueofsupplyofgoodsorservicesorbothoflikekindandquality;

1.(1)TheserulesmaybecalledthePuducherryGoodsandServicesTax(Second Amendment)Rules,2017.

2.InthePuducherryGoodsandServicesTaxRules,2017,afterrule26,the followingshallbeinserted,namely:-

(1)inFormGSTREG-25,-

(k)inFormGSTREG-12,forthewordsandfigures"within30days",thewordsand figures"within90days"shallbesubstituted;

Inexerciseofthepowersconferredbysection164ofthePuducherryGoodsand ServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,hereby makesthefollowingrulesfurthertoamendthePuducherryGoodsandServicesTaxRules, 2017,namely:-

27.Valueofsupplyofgoodsorserviceswheretheconsiderationisnotwhollyin money.-Wherethesupplyofgoodsorservicesisforaconsiderationnotwhollyin money,thevalueofthesupplyshall,-

PART-I] [PART-I

Hot

LAGAZETTEDEL'ETAT

"ayabGEnidhiw"astugitbasabrow50то1-ОНЯТРОмояпі(1)

Illustration:

(2)Wherealaptopissuppliedforfortythousandrupeesalongwiththebarterofa printerthatismanufacturedbytherecipientandthevalueoftheprinterknownatthe timeofsupplyisfourthousandrupeesbuttheopenmarketvalueofthelaptopisnot known,thevalueofthesupplyofthelaptopisfortyfourthousandrupees.

(1)Whereanewphoneissuppliedfortwentythousandrupeesalongwiththe exchangeofanoldphoneandifthepriceofthenewphonewithoutexchangeistwenty fourthousandrupees,theopenmarketvalueofthenewphoneistwentyfourthousand rupees.

Providedfurtherthatwheretherecipientiseligibleforfullinputtaxcredit,thevalue declaredintheinvoiceshallbedeemedtobetheopenmarketvalueofthegoodsorservices.

(b) iftheopenmarketvalueisnotavailable,bethevalueofsupplyofgoodsor servicesoflikekindandquality;

(a) betheopenmarketvalueofsuchsupply;

Providedthatwherethegoodsareintendedforfurthersupplyassuchbytherecipient, thevalueshall,attheoptionofthesupplier,beanamountequivalenttoninetypercentof thepricechargedforthesupplyofgoodsoflikekindandqualitybytherecipienttohis customernotbeingarelatedperson:

Illustration:Aprincipalsuppliesgroundnuttohisagentandtheagentissupplying groundnutsoflikekindandqualityinsubsequentsuppliesatapriceoffivethousandrupees perquintalonthedayofthesupply.Anotherindependentsupplierissupplyinggroundnuts oflikekindandqualitytothesaidagentatthepriceoffourthousandfivehundredandfifty rupeesperquintal.Thevalueofthesupplymadebytheprincipalshallbefourthousandfive hundredandfiftyrupeesperquintalorwhereheexercisestheoption,thevalueshallbe90 percent.offivethousandrupeesi.e.,fourthousandfivehundredrupeesperquintal.

29.Valueofsupplyofgoodsmadeorreceivedthroughanagent.-Thevalueofsupplyof goodsbetweentheprincipalandhisagentshall-

28.Valueofsupplyofgoodsorservicesorbothbetweendistinctorrelatedpersons, otherthanthroughanagent.-Thevalueofthesupplyofgoodsorservicesorbothbetween distinctpersonsasspecifiedinsub-section(4)and(5)ofsection25orwherethesupplier andrecipientarerelated,otherthanwherethesupplyismadethroughanagent,shall-

(b)wherethevalueofasupplyisnotdeterminableunderclause(a),thesameshallbe determinedbytheapplicationofrule30orrule31inthatorder.

(a)betheopenmarketvalueofthegoodsbeingsupplied,orattheoptionofthesupplier,be ninetypercent.ofthepricechargedforthesupplyofgoodsoflikekindandqualitybythe recipienttohiscustomernotbeingarelatedperson,wherethegoodsareintendedforfurther supplybythesaidrecipient.

960 961

LAGAZETTEDEL'ETAT

(i)onepercent.ofthegrossamountofcurrencyexchangedforanamountup toonelakhrupees,subjecttoaminimumamountoftwohundredandfifty rupees;

Providedalsothatapersonsupplyingtheservicesmayexercisetheoptionto ascertainthevalueintermsofclause(b)forafinancialyearandsuchoptionshall notbewithdrawnduringtheremainingpartofthatfinancialyear.

ProvidedthatincasewheretheReserveBankofIndiareferencerate foracurrencyisnotavailable,thevalueshallbeonepercent.ofthegrossamountof IndianRupeesprovidedorreceivedbythepersonchangingthemoney:

Providedfurtherthatincasewhereneitherofthecurrenciesexchanged isIndianRupees,thevalueshallbeequaltoonepercent.ofthelesserofthetwo amountsthepersonchangingthemoneywouldhavereceivedbyconvertinganyof thetwocurrenciesintoIndianRupeeonthatdayatthereferencerateprovidedbythe ReserveBankofIndia. b

(b)attheoptionofthesupplierofservices,thevalueinrelationtothesupplyof foreigncurrency,includingmoneychanging,shallbedeemedtobe-

(a)foracurrency,whenexchangedfrom,orto,IndianRupees,thevalueshallbe equaltothedifferenceinthebuyingrateorthesellingrate,asthecasemaybe,and theReserveBankofIndiareferencerateforthatcurrencyatthattime,multipliedby thetotalunitsofcurrency:

Providedthatinthecaseofsupplyofservices,thesuppliermayoptforthisrule, ignoringrule30.

32.Determinationofvalueinrespectofcertainsupplies.-(1)Notwithstandinganything containedintheprovisionsofthisChapter,thevalueinrespectofsuppliesspecifiedbelow shall,attheoptionofthesupplier,bedeterminedinthemannerprovidedhereinafter.

30.Valueofsupplyofgoodsorservicesorbothbasedoncost.Wherethevalueofa supplyofgoodsorservicesorbothisnotdeterminablebyanyoftheprecedingrulesofthis Chapter,thevalueshallbeonehundredandtenpercentofthecostofproductionor manufactureorthecostofacquisitionofsuchgoodsorthecostofprovisionofsuch services.

31.Residualmethodfordeterminationofvalueofsupplyofgoodsorservicesorboth.- Wherethevalueofsupplyofgoodsorservicesorbothcannotbedeterminedunderrules27 to30,thesameshallbedeterminedusingreasonablemeansconsistentwiththeprinciples andthegeneralprovisionsofsection15andtheprovisionsofthisChapter:

(2)Thevalueofsupplyofservicesinrelationtothepurchaseorsaleofforeigncurrency, includingmoneychanging,shallbedeterminedbythesupplierofservicesinthefollowing manner,namely:-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

oulay(ii)onethousandrupeesandhalfofapercent.ofthegrossamountof currencyexchangedforanamountexceedingonelakhrupeesandupto botenlakhrupees;and

(b)incaseofsinglepremiumannuitypoliciesotherthan(a),tenpercent.ofsingle premiumchargedfromthepolicyholder;or

(c)inallothercases,twentyfivepercent.ofthepremiumchargedfromthepolicy holderinthefirstyearandtwelveandahalfpercent.ofthepremiumchargedfrom thepolicyholderinsubsequentyears:

Providedthatnothingcontainedinthissub-ruleshallapplywheretheentire premiumpaidbythepolicyholderisonlytowardstheriskcoverinlifeinsurance.

auetono(iii)fivethousandandfivehundredrupeesandonetenthofapercent.ofthe grossamountofcurrencyexchangedforanamountexceedingtenlakh rupees,subjecttoamaximumamountofsixtythousandrupees.

wol (a)thegrosspremiumchargedfromapolicyholderreducedbytheamount allocatedforinvestment,orsavingsonbehalfofthepolicyholder,ifsuchanamount isintimatedtothepolicyholderatthetimeofsupplyofservice;

Providedthatthepurchasevalueofgoodsrepossessedfromadefaultingborrower, whoisnotregistered,forthepurposeofrecoveryofaloanordebtshallbedeemedtobethe purchasepriceofsuchgoodsbythedefaultingborrowerreducedbyfivepercentagepoints foreveryquarterorpartthereof,betweenthedateofpurchaseandthedateofdisposalby thepersonmakingsuchrepossession.sto

(7)Thevalueoftaxableservicesprovidedbysuchclassofserviceprovidersasmaybe notifiedbytheGovernment,ontherecommendationsoftheCouncil,asreferredtoin paragraph2ofScheduleIofthesaidActbetweendistinctpersonsasreferredtoinsection 25,whereinputtaxcreditisavailable,shallbedeemedtobeNIL.

Explanation.-Forthepurposesofthissub-rule,theexpression"basicfare"meansthatpart oftheairfareonwhichcommissionisnormallypaidtotheairtravelagentbytheairlines.

(6)Thevalueofatoken,oravoucher,oracoupon,orastamp(otherthanpostagestamp) whichisredeemableagainstasupplyofgoodsorservicesorbothshallbeequaltothe moneyvalueofthegoodsorservicesorbothredeemableagainstsuchtoken,voucher, coupon,orstamp.

(5)Whereataxablesupplyisprovidedbyapersondealinginbuyingandsellingofsecond handgoodsi.e.,usedgoodsassuchoraftersuchminorprocessingwhichdoesnotchange thenatureofthegoodsandwherenoinputtaxcredithasbeenavailedonthepurchaseof suchgoods,thevalueofsupplyshallbethedifferencebetweenthesellingpriceandthe purchasepriceandwherethevalueofsuchsupplyisnegative,itshallbeignored:

(4)Thevalueofsupplyofservicesinrelationtolifeinsurancebusinessshallbe,-

(3)Thevalueofthesupplyofservicesinrelationtobookingofticketsfortravelbyair providedbyanairtravelagentshallbedeemedtobeanamountcalculatedattherateoffive percent.ofthebasicfareinthecaseofdomesticbookings,andattherateoftenpercent.of thebasicfareinthecaseofinternationalbookingsofpassagefortravelbyair.

962 963

LAGAZETTEDEL'ETAT

service;and

agenttoincurexpenditureorcostsinthecourseofsupplyofgoodsorservicesor both;

(i)thesupplieractsasapureagentoftherecipientofthesupply,whenhemakesthe paymenttothethirdpartyonauthorisationbysuchrecipient;

(iii)thesuppliesprocuredbythepureagentfromthethirdpartyasapureagentof therecipientofsupplyareinadditiontotheserviceshesuppliesonhisownaccount.

( b)neitherintendstoholdnorholdsanytitletothegoodsorservicesorbothso procuredorsuppliedaspureagentoftherecipientofsupply;

(ii)thepaymentmadebythepureagentonbehalfoftherecipientofsupplyhasbeen separatelyindicatedintheinvoiceissuedbythepureagenttotherecipientof

(a)entersintoacontractualagreementwiththerecipientofsupplytoactashispure

(c)doesnotuseforhisowninterestsuchgoodsorservicessoprocured;and

(d)receivesonlytheactualamountincurredtoprocuresuchgoodsorservicesin additiontotheamountreceivedforsupplyheprovidesonhisownaccount.

Explanation.-Forthepurposesofthisrule,theexpression"pureagent"meansaperson who-

Therateofexchangeforthedeterminationofthevalueoftaxablegoodsorservicesorboth shallbetheapplicablereferencerateforthatcurrencyasdeterminedbytheReserveBankof Indiaonthedateoftimeofsupplyinrespectofsuchsupplyintermsofsection12or,asthe casemaybe,section13oftheAct.

Illustration.-CorporateservicesfirmAisengagedtohandlethelegalworkpertainingtothe incorporationofCompanyB.Otherthanitsservicefees,AalsorecoversfromB, registrationfeeandapprovalfeeforthenameofthecompanypaidtotheRegistrarof Companies.ThefeeschargedbytheRegistrarofCompaniesfortheregistrationand approvalofthenamearecompulsorilyleviedonB.Aismerelyactingasapureagentinthe paymentofthosefees.Therefore,A'srecoveryofsuchexpensesisadisbursementandnot partofthevalueofsupplymadebyAtoB.

Taxamount(ValueinclusiveoftaxesXtaxratein%ofIGSTor,asthecasemaybe, CGST,SGSTorUTGST)(100+sumoftaxrates,asapplicable,in%)

34.Rateofexchangeofcurrency,otherthanIndianrupees,fordeterminationof value.-

35.Valueofsupplyinclusiveofintegratedtax,centraltax,Statetax,Unionterritory tax.-Wherethevalueofsupplyisinclusiveofintegratedtaxor,asthecasemaybe,central tax,Statetax,Unionterritorytax,thetaxamountshallbedeterminedinthefollowing manner,namely,- 33. Valueofsupplyofservicesincaseofpureagent.-Notwithstandinganything containedintheprovisionsofthisChapter,theexpenditureorcostsincurredbyasupplieras apureagentoftherecipientofsupplyshallbeexcludedfromthevalueofsupply,ifallthe followingconditionsaresatisfied,namely,-

PART-I] [PART-I

ChapterV

InputTaxCredit

LAGAZETTEDEL'ETAT.

(c) adebitnoteissuedbyasupplierinaccordancewiththeprovisionsofsection34; abillofentryoranysimilardocumentprescribedundertheCustomsAct,1962 orrulesmadethereunderfortheassessmentofintegratedtaxonimports;

Explanation.-ForthepurposesoftheprovisionsofthisChapter,theexpressions-

(b) aninvoiceissuedinaccordancewiththeprovisionsofclause(f)ofsub-section (3)ofsection31,subjecttothepaymentoftax;

(e) anInputServiceDistributorinvoiceorInputServiceDistributorcreditnoteor anydocumentissuedbyanInputServiceDistributorinaccordancewiththe provisionsofsub-rule(1)ofrule54.

(a)aninvoiceissuedbythesupplierofgoodsorservicesorbothinaccordancewith theprovisionsofsection31;

(3) Noinputtaxcreditshallbeavailedbyaregisteredpersoninrespectofanytax thathasbeenpaidinpursuanceofanyorderwhereanydemandhasbeen confirmedonaccountofanyfraud,willfulmisstatementorsuppressionoffacts.

(2)Inputtaxcreditshallbeavailedbyaregisteredpersononlyifalltheapplicable particularsasspecifiedintheprovisionsofChapterVIarecontainedinthesaid document,andtherelevantinformation,ascontainedinthesaiddocument,is furnishedinFORMGSTR-2bysuchperson.

(b)"supplyofgoodsorservicesorbothoflikekindandquality"meansanyother supplyofgoodsorservicesorbothmadeundersimilarcircumstancesthat,inrespectof thecharacteristics,quality,quantity,functionalcomponents,materials,andthe reputationofthegoodsorservicesorbothfirstmentioned,isthesameas,orcloselyor substantiallyresembles,thatsupplyofgoodsorservicesorboth.

(a)"openmarketvalue"ofasupplyofgoodsorservicesorbothmeansthefullvaluein money,excludingtheintegratedtax,centraltax,Statetax,Unionterritorytaxandthe cesspayablebyapersoninatransaction,wherethesupplierandtherecipientofthe supplyarenotrelatedandthepriceisthesoleconsideration,toobtainsuchsupplyat thesametimewhenthesupplybeingvaluedismade;

37.Reversalofinputtaxcreditinthecaseofnon-paymentofconsideration.-(1)A registeredperson,whohasavailedofinputtaxcreditonanyinwardsupplyofgoodsor servicesorboth,butfailstopaytothesupplierthereof,thevalueofsuchsupplyalongwith thetaxpayablethereon,withinthetimelimitspecifiedinthesecondprovisotosub-section (2)ofsection16,shallfurnishthedetailsofsuchsupply,theamountofvaluenotpaidand theamountofinputtaxcreditavailedofproportionatetosuchamountnotpaidtothe supplierinFORMGSTR-2forthemonthimmediatelyfollowingtheperiodofonehundred andeightydaysfromthedateoftheissueoftheinvoice:

36. Documentaryrequirementsandconditionsforclaiminginputtaxcredit.- (1)Theinputtaxcreditshallbeavailedbyaregisteredperson,includingtheInputService Distributor,onthebasisofanyofthefollowingdocuments,namely,-

964 965

LAGAZETTEDEL'ETAT

(i)thetaxpaidoninputsandinputservicesthatareusedfornon-business purposes;and

(ii)thecreditattributabletothesuppliesspecifiedinsub-section(5)ofsection17, inFORMGSTR-2;

(a) theinputtaxcreditavailablefordistributioninamonthshallbedistributedin thesamemonthandthedetailsthereofshallbefurnishedinFORMGSTR-6 inaccordancewiththeprovisionsofChapterVIIIoftheserules;

(b) theInputServiceDistributorshall,inaccordancewiththeprovisionsof clause(d),separatelydistributetheamountofineligibleinputtaxcredit or(ineligibleundertheprovisionsofsub-section(5)ofsection17orotherwise) andtheamountofeligibleinputtaxcredit;

(c)fiftypercent.oftheremainingamountofinputtaxshallbetheinputtaxcredit admissibletothecompanyortheinstitutionandshallbefurnishedinFORMGSTR- 2;

(d)theamountreferredtoinclauses(b)and(c)shall,subjecttotheprovisionsofsections 41,42and43,becreditedtotheelectroniccreditledgerofthesaidcompanyorthe institution.

(b)thesaidcompanyorinstitutionshallavailthecreditoftaxpaidoninputsandinput servicesreferredtointhesecondprovisotosub-section(4)ofsection17andnot coveredunderclause(a);

(a)thesaidcompanyorinstitutionshallnotavailthecreditof,-

39.ProcedurefordistributionofinputtaxcreditbyInputServiceDistributor.-(1) AnInputServiceDistributorshalldistributeinputtaxcreditinthemannerandsubjecttothe followingconditions,namely,-

ProvidedthatthevalueofsuppliesmadewithoutconsiderationasspecifiedinScheduleIof thesaidActshallbedeemedtohavebeenpaidforthepurposesofthesecondprovisoto sub-section(2)ofsection16.

38.Claimofcreditbyabankingcompanyorafinancialinstitution.-Abanking companyorafinancialinstitution,includinganon-bankingfinancialcompany,engagedin thesupplyofservicesbywayofacceptingdepositsorextendingloansoradvancesthat choosesnottocomplywiththeprovisionsofsub-section(2)ofsection17,inaccordance withtheoptionpermittedundersub-section(4)ofthatsection,shallfollowthefollowing procedure,namely,-

(4)Thetimelimitspecifiedinsub-section(4)ofsection16shallnotapplytoaclaimforre- availingofanycredit,inaccordancewiththeprovisionsoftheActortheprovisionsofthis Chapter,thathadbeenreversedearlier.

(2)Theamountofinputtaxcreditreferredtoinsub-rule(1)shallbeaddedtotheoutputtax liabilityoftheregisteredpersonforthemonthinwhichthedetailsarefurnished.

(3)Theregisteredpersonshallbeliabletopayinterestattheratenotifiedundersub-section (1)ofsection50fortheperiodstartingfromthedateofavailingcreditonsuchsuppliestill thedatewhentheamountaddedtotheoutputtaxliability,asmentionedinsub-rule(2),is paid.

PART-I] [PART-I

(B)

tuani

toanojeC₁=(t₁+T)×C

LAGAZETTEDEL'ETAT

section20;

(ii)inrespectofarecipientlocatedinaStateorUnionterritoryotherthanthat oftheInputServiceDistributor,bedistributedasintegratedtaxandtheamount tobesodistributedshallbeequaltotheaggregateoftheamountofinputtax creditofcentraltaxandStatetaxorUnionterritorytaxthatqualifiesfor distributiontosuchrecipientinaccordancewithclause(d);

where,

(i)inrespectofarecipientlocatedinthesameStateorUnionterritoryin whichtheInputServiceDistributorislocated,bedistributedasinputtaxcredit ofcentraltaxandStatetaxorUnionterritorytaxrespectively;

"C"istheamountofcredittobedistributed, "t1"istheturnover,asreferredtoinsection20,ofpersonR₁duringtherelevant period,and "T"istheaggregateoftheturnover,duringtherelevantperiod,ofallrecipients towhomtheinputserviceisattributableinaccordancewiththeprovisionsof

shall-

(d) theinputtaxcreditthatisrequiredtobedistributedinaccordancewiththe provisionsofclause(d)and(e)ofsub-section(2)ofsection20tooneofthe recipients'R1',whetherregisteredornot,fromamongstthetotalofallthe recipientstowhominputtaxcreditisattributable,includingtherecipient(s) whoareengagedinmakingexemptsupply,orareotherwisenotregistered foranyreason,shallbetheamount,"C1",tobecalculatedbyapplyingthe followingformula-

bivor (c) theinputtaxcreditonaccountofcentraltax,Statetax,Unionterritorytax andintegratedtaxshallbedistributedseparatelyinaccordancewiththe provisionsofclause(d);

(h)theInputServiceDistributorshallissueanInputServiceDistributorcreditnote,as prescribedinsub-rule(1)ofrule54,forreductionofcreditincasetheinputtaxcredit alreadydistributedgetsreducedforanyreason;

(g)theInputServiceDistributorshallissueanInputServiceDistributorinvoice,as prescribedinsub-rule(1)ofrule54,clearlyindicatinginsuchinvoicethatitisissued onlyfordistributionofinputtaxcredit;

(i)anyadditionalamountofinputtaxcreditonaccountofissuanceofadebitnoteto anInputServiceDistributorbythesuppliershallbedistributedinthemannerand subjecttotheconditionsspecifiedinclauses(a)to(f)andtheamountattributableto anyrecipientshallbecalculatedinthemannerprovidedinclause(d)andsuchcredit shallbedistributedinthemonthinwhichthedebitnoteisincludedinthereturnin FORMGSTR-6; bas

(f)theinputtaxcreditonaccountofcentraltaxandStatetaxorUnionterritorytax

(e)theinputtaxcreditonaccountofintegratedtaxshallbedistributedasinputtax creditofintegratedtaxtoeveryrecipient;

966 967

LAGAZETTEDEL'ETAT

ii) onthedayimmediatelyprecedingthedateofthegrantofregistration, inthecaseofaclaimunderclause(b)ofsub-section(1)ofsection18;

(i) onthedayimmediatelyprecedingthedatefromwhichhebecomes liabletopaytaxundertheprovisionsoftheAct,inthecaseofaclaimunder clause(a)ofsub-section(1)ofsection18; ( (i)reducedfromtheamounttobedistributedinthemonthinwhichthecredit noteisincludedinthereturninFORMGSTR-6;or

(ii)addedtotheoutputtaxliabilityoftherecipientwheretheamountso apportionedisinthenegativebyvirtueoftheamountofcreditunder distributionbeinglessthantheamounttobeadjusted.

(b)theregisteredpersonshallwithinaperiodofthirtydaysfromthedateofhis becomingeligibletoavailtheinputtaxcreditundersub-section(1)ofsection18 shallmakeadeclaration,electronically,onthecommonportalinFORMGSTITC- 01totheeffectthatheiseligibletoavailtheinputtaxcreditasaforesaid;

(c)thedeclarationunderclause(b)shallclearlyspecifythedetailsrelatingtothe inputsheldinstockorinputscontainedinsemi-finishedorfinishedgoodsheldin stock,orasthecasemaybe,capitalgoods-

(a)theinputtaxcreditoncapitalgoods,intermsofclauses(c)and(d)ofsub-section (1)ofsection18,shallbeclaimedafterreducingthetaxpaidonsuchcapitalgoods byfivepercentagepointsperquarterofayearorpartthereoffromthedateofthe invoiceorsuchotherdocumentsonwhichthecapitalgoodswerereceivedbythe taxableperson.

(j)anyinputtaxcreditrequiredtobereducedonaccountofissuanceofacreditnote totheInputServiceDistributorbythesuppliershallbeapportionedtoeachrecipient inthesameratioinwhichtheinputtaxcreditcontainedintheoriginalinvoicewas distributedintermsofclause(d),andtheamountsoapportionedshallbe-

199

40. Mannerofclaimingcreditinspecialcircumstances.-(1)Theinputtaxcredit claimedinaccordancewiththeprovisionsofsub-section(1)ofsection18ontheinputsheld instockorinputscontainedinsemi-finishedorfinishedgoodsheldinstock,orthecredit claimedoncapitalgoodsinaccordancewiththeprovisionsofclauses(c)and(d)ofthesaid sub-section,shallbesubjecttothefollowingconditions,namely,-

(2)IftheamountofinputtaxcreditdistributedbyanInputServiceDistributorisreduced lateronforanyotherreasonforanyoftherecipients,includingthatitwasdistributedtoa wrongrecipientbytheInputServiceDistributor,theprocessspecifiedinclause(j)ofsub- rule(1)shallapply,mutatismutandis,forreductionofcredit.

(3)Subjecttosub-rule(2),theInputServiceDistributorshall,onthebasisoftheInput ServiceDistributorcreditnotespecifiedinclause(h)ofsub-rule(1),issueanInputService DistributorinvoicetotherecipiententitledtosuchcreditandincludetheInputService DistributorcreditnoteandtheInputServiceDistributorinvoiceinthereturninFORM GSTR-6forthemonthinwhichsuchcreditnoteandinvoicewasissued.

PART-I] [PART-I

(1)slin

of10

LAGAZETTEDEL'ETAT

(iii) onthedayimmediatelyprecedingthedatefromwhichhebecomes liabletopaytaxundersection9,inthecaseofaclaimunderclause(c)of sub-section(1)ofsection18;

(iv)onthedayimmediatelyprecedingthedatefromwhichthesupplies madebytheregisteredpersonbecomestaxable,inthecaseofaclaimunder clause(d)ofsub-section(1)ofsection18;

(d)thedetailsfurnishedinthedeclarationunderclause(b)shallbedulycertifiedby apracticingcharteredaccountantoracostaccountantiftheaggregatevalueofthe claimonaccountofcentraltax,Statetax,Unionterritorytaxandintegratedtax exceedstwolakhrupees;

(e)theinputtaxcreditclaimedinaccordancewiththeprovisionsofclauses(c)and baby(d)ofsub-section(1)ofsection18shallbeverifiedwiththecorrespondingdetails furnishedbythecorrespondingsupplierinFORMGSTR-1orasthecasemaybe, inFORMGSTR-4,onthecommonportal.co

42.Mannerofdeterminationofinputtaxcreditinrespectofinputsorinputservices andreversalthereof.-(1)Theinputtaxcreditinrespectofinputsorinputservices,which attracttheprovisionsofsub-section(1)orsub-section(2)ofsection17,beingpartlyused forthepurposesofbusinessandpartlyforotherpurposes,orpartlyusedforeffecting taxablesuppliesincludingzeroratedsuppliesandpartlyforeffectingexemptsupplies,shall

Providedthatinthecaseofdemerger,theinputtaxcreditshallbeapportionedintheratioof thevalueofassetsofthenewunitsasspecifiedinthedemergerscheme.

41. Transferofcreditonsale,merger,amalgamation,leaseortransferofa business.-(1)Aregisteredpersonshall,intheeventofsale,merger,de-merger, amalgamation,leaseortransferorchangeintheownershipofbusinessforanyreason, furnishthedetailsofsale,merger,de-merger,amalgamation,leaseortransferofbusiness,in FORMGSTITC-02,electronicallyonthecommonportalalongwitharequestfortransfer ofunutilizedinputtaxcreditlyinginhiselectroniccreditledgertothetransferee:

(3)Thetransfereeshall,onthecommonportal,acceptthedetailssofurnishedbythe transferorand,uponsuchacceptance,theun-utilizedcreditspecifiedinFORMGSTITC- 02shallbecreditedtohiselectroniccreditledger.

(4)Theinputsandcapitalgoodssotransferredshallbedulyaccountedforbythetransferee inhisbooksofaccount.

(2)Thetransferorshallalsosubmitacopyofacertificateissuedbyapracticingchartered accountantorcostaccountantcertifyingthatthesale,merger,de-merger,amalgamation, leaseortransferofbusinesshasbeendonewithaspecificprovisionforthetransferof liabilities.

(2)Theamountofcreditinthecaseofsupplyofcapitalgoodsorplantandmachinery,for thepurposesofsub-section(6)ofsection18,shallbecalculatedbyreducingtheinputtax onthesaidgoodsattherateoffivepercentagepointsforeveryquarterorpartthereoffrom thedateoftheissueoftheinvoiceforsuchgoods.

968 969

D₁=(E÷F)×C2

LAGAZETTEDEL'ETAT

person,bedenotedas'C₁'andcalculatedas- C1=T-(T1+T2+T3);

where,

Explanation:Forthepurposesofthisclause,itisherebyclarifiedthattheaggregate valueofexemptsuppliesandthetotalturnovershallexcludetheamountofanyduty ortaxleviedunderentry84ofListIoftheSeventhScheduletotheConstitutionand entry51and54ofListIIofthesaidSchedule;

Providedthatwheretheregisteredpersondoesnothaveanyturnoverduringthesaid taxperiodortheaforesaidinformationisnotavailable,thevalueof'E/F'shallbe calculatedbytakingvaluesof'E'and'F'ofthelasttaxperiodforwhichthedetails ofsuchturnoverareavailable,previoustothemonthduringwhichthesaidvalueof 'E/F'istobecalculated;

(h)inputtaxcreditleftafterattributionofinputtaxcreditunderclause(g)shallbe calledcommoncredit,bedenotedas'C2'andcalculatedas- C2=C1-T4;

'E'istheaggregatevalueofexemptsuppliesduringthetaxperiod,and

'F'isthetotalturnoverintheStateoftheregisteredpersonduringthetaxperiod:

(g)'T1','T2','T3'and'T4'shallbedeterminedanddeclaredbytheregisteredperson attheinvoicelevelinFORMGSTR-2;

(e)theamountofinputtaxcreditcreditedtotheelectroniccreditledgerofregistered

(i)theamountofinputtaxcreditattributabletowardsexemptsupplies,bedenotedas 'D₁'andcalculatedas-

(b)theamountofinputtax,outof'T',attributabletoinputsandinputservices intendedtobeusedexclusivelyforthepurposesotherthanbusiness,bedenotedas 'T';

(c)theamountofinputtax,outof'T',attributabletoinputsandinputservices intendedtobeusedexclusivelyforeffectingexemptsupplies,bedenotedas'T2';

(f)theamountofinputtaxcreditattributabletoinputsandinputservicesintendedto beusedexclusivelyforeffectingsuppliesotherthanexemptedbutincludingzero ratedsupplies,bedenotedas'T4';

(d)theamountofinputtax,outof'T',inrespectofinputsandinputserviceson whichcreditisnotavailableundersub-section(5)ofsection17,bedenotedas'T3';

(a)thetotalinputtaxinvolvedoninputsandinputservicesinataxperiod,be denotedas'T'; 101

beattributedtothepurposesofbusinessorforeffectingtaxablesuppliesinthefollowing manner,namely,-

PART-I] [PART-I

C3C2-(D1+D2);

LAGAZETTEDEL'ETAT

Providedthatwheretheamountofinputtaxrelatingtoinputsorinputservicesused partlyforthepurposesotherthanbusinessandpartlyforeffectingexemptsupplies hasbeenidentifiedandsegregatedattheinvoicelevelbytheregisteredperson,the sameshallbeincludedin'T₁'and'T2'respectively,andtheremainingamountof creditonsuchinputsorinputservicesshallbeincludedin'T4'.

(m)theamountequaltoaggregateof'D₁'and'D2'shallbeaddedtotheoutputtax liabilityoftheregisteredperson:

(k)theremainderofthecommoncreditshallbetheeligibleinputtaxcredit attributedtothepurposesofbusinessandforeffectingsuppliesotherthanexempted suppliesbutincludingzeroratedsuppliesandshallbedenotedas'C3',where,-

(j)theamountofcreditattributabletonon-businesspurposesifcommoninputsand inputservicesareusedpartlyforbusinessandpartlyfornon-businesspurposes,be denotedas'D2',andshallbeequaltofivepercent.ofC2;and

(1)theamount'C3'shallbecomputedseparatelyforinputtaxcreditofcentraltax, Statetax,Unionterritorytaxandintegratedtax;

bas(a)theamountofinputtaxinrespectofcapitalgoodsusedorintendedtobeused exclusivelyfornon-businesspurposesorusedorintendedtobeusedexclusivelyfor effectingexemptsuppliesshallbeindicatedinFORMGSTR-2andshallnotbe creditedtohiselectroniccreditledger;

43.Mannerofdeterminationofinputtaxcreditinrespectofcapitalgoodsand reversalthereofincertaincases.-(1)Subjecttotheprovisionsofsub-section(3)of section16,theinputtaxcreditinrespectofcapitalgoods,whichattracttheprovisionsof sub-sections(1)and(2)ofsection17,beingpartlyusedforthepurposesofbusinessand partlyforotherpurposes,orpartlyusedforeffectingtaxablesuppliesincludingzerorated suppliesandpartlyforeffectingexemptsupplies,shallbeattributedtothepurposesof businessorforeffectingtaxablesuppliesinthefollowingmanner,namely,-

(b)wheretheaggregateoftheamountsdeterminedundersub-rule(1)inrespectof'D₁'and 'D2'exceedstheaggregateoftheamountscalculatedfinallyinrespectof'D₁'and'D2', suchexcessamountshallbeclaimedascreditbytheregisteredpersoninhisreturnfora monthnotlaterthanthemonthofSeptemberfollowingtheendofthefinancialyearto whichsuchcreditrelates.

(2)Theinputtaxcreditdeterminedundersub-rule(1)shallbecalculatedfinallyforthe financialyearbeforetheduedateforfurnishingofthereturnforthemonthofSeptember followingtheendofthefinancialyeartowhichsuchcreditrelates,inthemannerspecified inthesaidsub-ruleand-

(a)wheretheaggregateoftheamountscalculatedfinallyinrespectof'D₁'and'D2'exceeds theaggregateoftheamountsdeterminedundersub-rule(1)inrespectof'D₁'and'D2',such excessshallbeaddedtotheoutputtaxliabilityoftheregisteredpersoninthemonthnot laterthanthemonthofSeptemberfollowingtheendofthefinancialyeartowhichsuch creditrelatesandthesaidpersonshallbeliabletopayinterestonthesaidexcessamountat theratespecifiedinsub-section(1)ofsection50fortheperiodstartingfromthefirstdayof Aprilofthesucceedingfinancialyeartillthedateofpayment;or

970 971

mod

Tm=T+60

LAGAZETTEDEL'ETAT

Te=(E÷F)xTr

'E'istheaggregatevalueofexemptsupplies,made,duringthetaxperiod,and

'F'isthetotalturnoveroftheregisteredpersonduringthetaxperiod:

Providedthatwhereanycapitalgoodsearliercoveredunderclause(b)issubsequently coveredunderclause(c),thevalueof'A'arrivedatbyreducingtheinputtaxatthe rateoffivepercentagepointsforeveryquarterorpartthereofshallbeaddedtothe aggregatevalue'To';

Explanation.Anitemofcapitalgoodsdeclaredunderclause(a)onitsreceiptshall notattracttheprovisionsofsub-section(4)ofsection18,ifitissubsequentlycovered underthisclause.

(f)theamountofinputtaxcredit,atthebeginningofataxperiod,onallcommon capitalgoodswhoseusefulliferemainsduringthetaxperiod,bedenotedas'T,' andshallbetheaggregateof'Tm'forallsuchcapitalgoods;

( g)theamountofcommoncreditattributabletowardsexemptedsupplies,bedenoted as'Te',andcalculatedas- where,

(e)theamountofinputtaxcreditattributabletoataxperiodoncommoncapitalgoods duringtheirusefullife,bedenotedas'Tm'andcalculatedas-

(d)theaggregateoftheamountsof'A'creditedtotheelectroniccreditledgerunder clause(c),tobedenotedas'Te',shallbethecommoncreditinrespectofcapitalgoods forataxperiod:

(b)theamountofinputtaxinrespectofcapitalgoodsusedorintendedtobeused exclusivelyforeffectingsuppliesotherthanexemptedsuppliesbutincludingzero- ratedsuppliesshallbeindicatedinFORMGSTR-2andshallbecreditedtothe electroniccreditledger;

Providedthatwhereanycapitalgoodsearliercoveredunderclause(a)issubsequently coveredunderthisclause,thevalueof'A'shallbearrivedatbyreducingtheinputtax attherateoffivepercentagepointsforeveryquarterorpartthereofandtheamount 'A'shallbecreditedtotheelectroniccreditledger;

(c)theamountofinputtaxinrespectofcapitalgoodsnotcoveredunderclauses(a) and(b),denotedas'A',shallbecreditedtotheelectroniccreditledgerandtheuseful lifeofsuchgoodsshallbetakenasfiveyearsfromthedateoftheinvoiceforsuch goods:

Explanation.-Forthepurposesofthisclause,itisherebyclarifiedthattheaggregatevalue ofexemptsuppliesandthetotalturnovershallexcludetheamountofanydutyortaxlevied underentry84ofListIoftheSeventhScheduletotheConstitutionandentry51and54of ListIIofthesaidSchedule;

PART-I] [PART-I

33.10tusg

LAGAZETTEDEL'ETAT

Illustration:

Capitalgoodshavebeeninusefor4years,6monthand15days.

Theusefulremaininglifeinmonths=5monthsignoringapartofthemonth Inputtaxcredittakenonsuchcapitalgoods=C Inputtaxcreditattributabletoremainingusefullife=Cmultipliedby5/60

odof

(b)forcapitalgoodsheldinstock,theinputtaxcreditinvolvedintheremaininguseful lifeinmonthsshallbecomputedonpro-ratabasis,takingtheusefullifeasfive years.

(a)forinputsheldinstockandinputscontainedinsemi-finishedandfinishedgoods heldinstock,theinputtaxcreditshallbecalculatedproportionatelyonthebasisof thecorrespondinginvoicesonwhichcredithadbeenavailedbytheregistered taxablepersononsuchinputs;

aboo

Providedthatwheretheamountsodeterminedismorethanthetaxdeterminedon thetransactionvalueofthecapitalgoods,theamountdeterminedshallformpartofthe outputtaxliabilityandthesameshallbefurnishedinFORMGSTR-1.

4)Theamountdeterminedundersub-rule(1)shallformpartoftheoutputtaxliabilityof theregisteredpersonandthedetailsoftheamountshallbefurnishedinFORMGSTITC- 03,wheresuchamountrelatestoanyeventspecifiedinsub-section(4)ofsection18andin FORMGSTR-10,wheresuchamountrelatestothecancellationofregistration.

(6)Theamountofinputtaxcreditforthepurposesofsub-section(6)ofsection18relating tocapitalgoodsshallbedeterminedinthesamemannerasspecifiedinclause(b)ofsub- rule(1)andtheamountshallbedeterminedseparatelyforinputtaxcreditofIGSTand CGST:

(5)Thedetailsfurnishedinaccordancewithsub-rule(3)shallbedulycertifiedbya practicingcharteredaccountantorcostaccountant.

44.Mannerofreversalofcreditunderspecialcircumstances.-(1)Theamountofinput taxcreditrelatingtoinputsheldinstock,inputscontainedinsemi-finishedandfinished goodsheldinstock,andcapitalgoodsheldinstockshall,forthepurposesofsub-section(4) ofsection18orsub-section(5)ofsection29,bedeterminedinthefollowingmanner, namely,-

(2)Theamount,asspecifiedinsub-rule(1)shallbedeterminedseparatelyforinputtax creditofintegratedtaxandcentraltax.

(3)Wherethetaxinvoicesrelatedtotheinputsheldinstockarenotavailable,theregistered personshallestimatetheamountundersub-rule(1)basedontheprevailingmarketpriceof thegoodsontheeffectivedateoftheoccurrenceofanyoftheeventsspecifiedinsub- section(4)ofsection18or,asthecasemaybe,sub-section(5)ofsection29. (

(h)theamountTealongwiththeapplicableinterestshall,duringeverytaxperiodofthe usefullifeoftheconcernedcapitalgoods,beaddedtotheoutputtaxliabilityoftheperson makingsuchclaimofcredit.

(2)TheamountTeshallbecomputedseparatelyforcentraltax,Statetax,Unionterritorytax andintegratedtax.

972 973

noitenitasbtovisittosmsa(iii)

ChapterVI

LAGAZETTEDEL'ETAT

TAXINVOICE,CREDITANDDEBITNOTES

(d) name,addressandGoodsandServicesTaxIdentificationNumberorUnique IdentityNumber,ifregistered,oftherecipient;

ovisection17-

(b) aconsecutiveserialnumbernotexceedingsixteencharacters,inoneor multipleseries,containingalphabetsornumeralsorspecialcharacters- hyphenordashandslashsymbolisedas"-"and"/"respectively,andany combinationthereof,uniqueforafinancialyear;

(e) nameandaddressoftherecipientandtheaddressofdelivery,alongwiththe nameoftheStateanditscode,ifsuchrecipientisun-registeredandwhere thevalueofthetaxablesupplyisfiftythousandrupeesormore; (ii)

(b)thevalueofsecurityshallbetakenasonepercent.ofthesalevalueofsuch security.

(a)thevalueoflandandbuildingshallbetakenasthesameasadoptedforthe purposeofpayingstampduty;and

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe supplier;

(1)theexpressions"capitalgoods"shallinclude"plantandmachinery"asdefinedin

theExplanationtosection17; (2)fordeterminingthevalueofanexemptsupplyasreferredtoinsub-section(3)of

Explanation.-ForthepurposesofthisChapter,-

45.Conditionsandrestrictionsinrespectofinputsandcapitalgoodssenttothejob worker.-(1)Theinputs,semi-finishedgoodsorcapitalgoodsshallbesenttothejob workerunderthecoverofachallanissuedbytheprincipal,includingwheresuchgoodsare sentdirectlytoajob-worker.

46.Taxinvoice.-Subjecttorule54,ataxinvoicereferredtoinsection31shallbeissuedby theregisteredpersoncontainingthefollowingparticulars,namely,-

(3)Thedetailsofchallansinrespectofgoodsdispatchedtoajobworkerorreceivedfroma jobworkerorsentfromonejobworkertoanotherduringaquartershallbeincludedin FORMGSTITC-04furnishedforthatperiodonorbeforethetwenty-fifthdayofthe monthsucceedingthesaidquarter.

(2)Thechallanissuedbytheprincipaltothejobworkershallcontainthedetailsspecifiedin rule55.

(4)Wheretheinputsorcapitalgoodsarenotreturnedtotheprincipalwithinthetime stipulatedinsection143,itshallbedeemedthatsuchinputsorcapitalgoodshadbeen suppliedbytheprincipaltothejobworkeronthedaywhenthesaidinputsorcapitalgoods weresentoutandthesaidsupplyshallbedeclaredinFORMGSTR-1andtheprincipal shallbeliabletopaythetaxalongwithapplicableinterest.

PART-I] [PART-I

192

LAGAZETTEDEL'ETAT

HarmonisedSystemofNomenclaturecodeforgoodsorservices;

descriptionofgoodsorservices;

whetherthetaxispayableonreversechargebasis;and

addressofdeliverywherethesameisdifferentfromtheplaceofsupply;

totalvalueofsupplyofgoodsorservicesorboth;

rateoftax(centraltax,Statetax,integratedtax,Unionterritorytaxorcess);

Providedalsothatinthecaseoftheexportofgoodsorservices,theinvoice shallcarryanendorsement"SUPPLYMEANTFOREXPORTONPAYMENTOF INTEGRATEDTAX"or"SUPPLYMEANTFOREXPORTUNDERBONDOR LETTEROFUNDERTAKINGWITHOUTPAYMENTOFINTEGRATEDTAX", asthecasemaybe,andshall,inlieuofthedetailsspecifiedinclause(e),containthe followingdetails,namely,-

ProvidedthattheGovernmentmay,ontherecommendationsoftheCouncil, sulevaft bynotification,specify-100эпо26192

(iii)nameofthecountryofdestination:

(ii)addressofdelivery;and

(i)nameandaddressoftherecipient;

Providedfurtherthatwhereaninvoiceisrequiredtobeissuedunderclause (f)ofsub-section(3)ofsection31,aregisteredpersonmayissueaconsolidated invoiceattheendofamonthforsuppliescoveredundersub-section(4)ofsection9, theaggregatevalueofsuchsuppliesexceedsrupeesfivethousandinadayfromany orallthesuppliers:

(ii) theclassofregisteredpersonsthatwouldnotberequiredtomentionthe HarmonisedSystemofNomenclaturecodeforgoodsorservices,forsuchperiodas maybespecifiedinthesaidnotification:

(i) thenumberofdigitsofHarmonisedSystemofNomenclaturecodeforgoods orservicesthataclassofregisteredpersonsshallberequiredtomention,forsuch periodasmaybespecifiedinthesaidnotification;and

(n) placeofsupplyalongwiththenameoftheState,inthecaseofasupplyin thecourseofinter-Statetradeorcommerce;

(m) amountoftaxchargedinrespectoftaxablegoodsorservices(centraltax, Statetax,integratedtax,Unionterritorytaxorcess);

(0)

(p)

(j)

(q) signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative:

(k) taxablevalueofthesupplyofgoodsorservicesorbothtakingintoaccount discountorabatement,ifany;

(i) quantityincaseofgoodsandunitorUniqueQuantityCodethereof;

(1)

( g)

(h)

(f) nameandaddressoftherecipientandtheaddressofdelivery,alongwiththe edtofJuonameoftheStateanditscode,ifsuchrecipientisun-registeredandwhere oroftasthevalueofthetaxablesupplyislessthanfiftythousandrupeesandthe recipientrequeststhatsuchdetailsberecordedinthetaxinvoice;

doj

974 975

2331V15210

LAGAZETTEDEL'ETAT

theduplicatecopybeingmarkedasDUPLICATEFOR TRANSPORTER;and

shallissueaconsolidatedtaxinvoiceforsuchsuppliesatthecloseofeachdayin respectofallsuchsupplies.

(b)theduplicatecopybeingmarkedasDUPLICATEFORSUPPLIER.

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe supplier;

(a) theoriginalcopybeingmarkedasORIGINALFORRECIPIENT;and

(b) aconsecutiveserialnumbernotexceedingsixteencharacters,inoneor multipleseries,containingalphabetsornumeralsorspecialcharacters hyphenordashandslashsymbolisedas"-"and"/"respectively,andany combinationthereof,uniqueforafinancialyear;

(b) therecipientdoesnotrequiresuchinvoice,and

(a) theoriginalcopybeingmarkedasORIGINALFORRECIPIENT;

(a) therecipientisnotaregisteredperson;and

aupint (b)

49.Billofsupply.-Abillofsupplyreferredtoinclause(c)ofsub-section(3)ofsection31 shallbeissuedbythesuppliercontainingthefollowingdetails,namely,-

Providedthatwherethesupplierofservicesisaninsurerorabankingcompanyora financialinstitution,includinganon-bankingfinancialcompany,theperiodwithinwhich theinvoiceoranydocumentinlieuthereofistobeissuedshallbefortyfivedaysfromthe dateofthesupplyofservice:

48.Mannerofissuinginvoice.-(1)Theinvoiceshallbepreparedintriplicate,inthecaseof supplyofgoods,inthefollowingmanner,namely,-

Providedfurtherthataninsurerorabankingcompanyorafinancialinstitution, includinganon-bankingfinancialcompany,oratelecomoperator,oranyotherclassof supplierofservicesasmaybenotifiedbytheGovernmentontherecommendationsofthe Council,makingtaxablesuppliesofservicesbetweendistinctpersonsasspecifiedinsection 25,mayissuetheinvoicebeforeoratthetimesuchsupplierrecordsthesameinhisbooks ofaccountorbeforetheexpiryofthequarterduringwhichthesupplywasmade.(0)

47.Timelimitforissuingtaxinvoice.-Theinvoicereferredtoinrule46,inthecaseofthe taxablesupplyofservices,shallbeissuedwithinaperiodofthirtydaysfromthedateof thesupplyofservice:

Providedalsothataregisteredpersonmaynotissueataxinvoiceinaccordancewith theprovisionsofclause(b)ofsub-section(3)ofsection31subjecttothefollowing conditions,namely,-

(2) Theinvoiceshallbepreparedinduplicate,inthecaseofthesupplyofservices,in thefollowingmanner,namely,-

(3) Theserialnumberofinvoicesissuedduringataxperiodshallbefurnished electronicallythroughthecommonportalinFORMGSTR-1.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

descriptionofgoodsorservices;

HarmonisedSystemofNomenclatureCodeforgoodsorservices;

whetherthetaxispayableonreversechargebasis;and198210tilep

IdentityNumber,ifregistered,oftherecipient;

signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative: Providedthatwhereatthetimeofreceiptofadvance,-

amountoftaxchargedinrespectoftaxablegoodsorservices(centraltax, Statetax,integratedtax,Unionterritorytaxorcess);

placeofsupplyalongwiththenameofStateanditscode,incaseofasupply inthecourseofinter-Statetradeorcommerce;

(ii)thenatureofsupplyisnotdeterminable,thesameshallbetreatedas inter-Statesupply. вівтоupinuJostatnousaidato

(i) therateoftaxisnotdeterminable,thetaxshallbepaidattherateof eighteenpercent.;

Providedthattheprovisostorule46shall,mutatismutandis,applytothebillof supplyissuedunderthisrule:

(k)

rateoftax(centraltax,Statetax,integratedtax,Unionterritorytaxorcess); (g)

(i)

(e)

(h)

amountofadvancetaken; (f)

name,addressandGoodsandServicesTaxIdentificationNumberorUnique ( d )

dateofitsissue; (c)

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe supplier;

(g) valueofsupplyofgoodsorservicesorbothtakingintoaccountdiscountor abatement,ifany;and

(d) name,addressandGoodsandServicesTaxIdentificationNumberorUnique IdentityNumber,ifregistered,oftherecipient; (8)

(f) descriptionofgoodsorservicesorboth;

(e)

(h)signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative:

yusbasylovis

sotto

50.Receiptvoucher.-Areceiptvoucherreferredtoinclause(d)ofsub-section(3)of section31shallcontainthefollowingparticulars,namely,-

Providedfurtherthatanytaxinvoiceoranyothersimilardocumentissuedunderany otherActforthetimebeinginforceinrespectofanynon-taxablesupplyshallbetreatedas abillofsupplyforthepurposesoftheAct.

976 977

LAGAZETTEDEL'ETAT

supplier;

whetherthetaxispayableonreversechargebasis;and

amountoftaxpaidinrespectofsuchgoodsorservices(centraltax,State tax,integratedtax,Unionterritorytaxorcess);

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe

name,addressandGoodsandServicesTaxIdentificationNumberofthe recipient; (d)

(e) numberanddateofreceiptvoucherissuedinaccordancewiththeprovisions ofrule50;

(f) amountpaid;

(e) descriptionofgoodsorservices;

(d) name,addressandGoodsandServicesTaxIdentificationNumberorUnique IdentityNumber,ifregistered,oftherecipient;

(k) signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative.

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe supplierifregistered;

(i) placeofsupplyalongwiththenameofStateanditscode,incaseofasupply inthecourseofinter-Statetradeorcommerce;and

(i)

(f) descriptionofgoodsorservicesinrespectofwhichrefundismade;

(g) amountofrefundmade;

(g) rateoftax(centraltax,Statetax,integratedtax,Unionterritorytaxorcess);

(h) amountoftaxpayableinrespectoftaxablegoodsorservices(centraltax, Statetax,integratedtax,Unionterritorytaxorcess);

(h) rateoftax(centraltax,Statetax,integratedtax,Unionterritorytaxorcess);

51.Refundvoucher.-Arefundvoucherreferredtoinclause(e)ofsub-section(3)of section31shallcontainthefollowingparticulars,namely:-

52.Paymentvoucher.-Apaymentvoucherreferredtoinclause(g)ofsub-section(3)of section31shallcontainthefollowingparticulars,namely:-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

(g) nameandaddressoftherecipientandtheaddressofdelivery,alongwiththe nameofStateanditscode,ifsuchrecipientisun-registered;

(i) valueoftaxablesupplyofgoodsorservices,rateoftaxandtheamountof thetaxcreditedor,asthecasemaybe,debitedtotherecipient;and

(j)signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative.

(d) aconsecutiveserialnumbernotexceedingsixteencharacters,inoneor multipleseries,containingalphabetsornumeralsorspecialcharacters- hyphenordashandslashsymbolisedas"-"and"/"respectively,andany combinationthereof,uniqueforafinancialyear;

name,addressandGoodsandServicesTaxIdentificationNumberorUnique IdentityNumber,ifregistered,oftherecipient; (f)

(b) name,addressandGoodsandServicesTaxIdentificationNumberofthe supplier;

(h)serialnumberanddateofthecorrespondingtaxinvoiceor,asthecasemay be,billofsupply;

(e) dateofissueofthedocument;

(a) theword"RevisedInvoice",whereverapplicable,indicatedprominently;

(a) name,addressandGoodsandServicesTaxIdentificationNumberofthe InputServiceDistributor;

(j)signatureordigitalsignatureofthesupplierorhisauthorisedrepresentative.

Providedthattheregisteredpersonmayissueaconsolidatedrevisedtaxinvoicein respectofalltaxablesuppliesmadetoarecipientwhoisnotregisteredundertheActduring suchperiod:

Providedfurtherthatinthecaseofinter-Statesupplies,wherethevalueofasupply doesnotexceedtwolakhandfiftythousandrupees,aconsolidatedrevisedinvoicemaybe issuedseparatelyinrespectofalltherecipientslocatedinaState,whoarenotregistered undertheAct.

54.Taxinvoiceinspecialcases.-(1)AnInputServiceDistributorinvoiceor,asthecase maybe,anInputServiceDistributorcreditnoteissuedbyanInputServiceDistributorshall containthefollowingdetails:-

53.Revisedtaxinvoiceandcreditordebitnotes.-(1)Arevisedtaxinvoicereferredtoin section31andcreditordebitnotesreferredtoinsection34shallcontainthefollowing particulars,namely:- todadais

(3)Anyinvoiceordebitnoteissuedinpursuanceofanytaxpayableinaccordancewith theprovisionsofsection74orsection129orsection130shallprominentlycontainthe words"INPUTTAXCREDITNOTADMISSIBLE".

(2)Everyregisteredpersonwhohasbeengrantedregistrationwitheffectfromadate earlierthanthedateofissuanceofcertificateofregistrationtohim,mayissuerevisedtax invoicesinrespectoftaxablesupplieseffectedduringtheperiodstartingfromtheeffective dateofregistrationtillthedateoftheissuanceofthecertificateofregistration:

978 979

LAGAZETTEDEL'ETAT

transportationofgoodsforjobwork,

transportationofgoodsforreasonsotherthanbywayofsupply,or

suchothersuppliesasmaybenotifiedbytheGovernment, (f) signatureordigitalsignatureoftheInputServiceDistributororhisauthorised representative:

(a) supplyofliquidgaswherethequantityatthetimeofremovalfromtheplace ofbusinessofthesupplierisnotknown, (b) aconsecutiveserialnumbernotexceedingsixteencharacters,inoneor multipleseries,containingalphabetsornumeralsorspecialcharacters- hyphenordashandslashsymbolisedas-"-","/"respectively,andany combinationthereof,uniqueforafinancialyear;

name,addressandGoodsandServicesTaxIdentificationNumberofthe recipienttowhomthecreditisdistributed; (d)

(e) amountofthecreditdistributed;and

55.Transportationofgoodswithoutissueofinvoice.-(1)Forthepurposesof-

ProvidedthatwheretheInputServiceDistributorisanofficeofabankingcompany orafinancialinstitution,includinganon-bankingfinancialcompany,ataxinvoiceshall includeanydocumentinlieuthereof,bywhatevernamecalled,whetherornotserially numberedbutcontainingtheinformationasmentionedabove.

(4) Wherethesupplieroftaxableserviceissupplyingpassengertransportationservice,a taxinvoiceshallincludeticketinanyform,bywhatevernamecalled,whetherornot seriallynumbered,andwhetherornotcontainingtheaddressoftherecipientofservicebut containingotherinformationasmentionedunderrule46.

(5) Theprovisionsofsub-rule(2)orsub-rule(4)shallapply,mutatismutandis,tothe documentsissuedunderrule49orrule50orrule51orrule52orrule53.

(3) Wherethesupplieroftaxableserviceisagoodstransportagencysupplyingservices inrelationtotransportationofgoodsbyroadinagoodscarriage,thesaidsuppliershall issueataxinvoiceoranyotherdocumentinlieuthereof,bywhatevernamecalled, containingthegrossweightoftheconsignment,nameoftheconsignerandtheconsignee, registrationnumberofgoodscarriageinwhichthegoodsaretransported,detailsofgoods transported,detailsofplaceoforiginanddestination,GoodsandServicesTaxIdentification Numberofthepersonliableforpayingtaxwhetherasconsigner,consigneeorgoods transportagency,andalsocontainingotherinformationasmentionedunderrule46.

(2) Wherethesupplieroftaxableserviceisaninsurerorabankingcompanyora financialinstitution,includinganon-bankingfinancialcompany,thesaidsuppliershall issueataxinvoiceoranyotherdocumentinlieuthereof,bywhatevernamecalled,whether issuedormadeavailable,physicallyorelectronicallywhetherornotseriallynumbered,and whetherornotcontainingtheaddressoftherecipientoftaxableservicebutcontainingother informationasmentionedunderrule46.

PART-I] [PART-I

vaitospezi LAGAZETTEDEL'ETAT

HarmonisedSystemofNomenclaturecodeanddescriptionofgoods;

taxablevalue;

followingmanner,namely:-

and

iii) name,addressandGoodsandServicesTaxIdentificationNumberorUnique IdentityNumberoftheconsignee,ifregistered;

Thedeliverychallanshallbepreparedintriplicate,incaseofsupplyofgoods,inthe

(b) thesuppliershallissueadeliverychallanforeachofthesubsequent consignments,givingreferenceoftheinvoice;

( d) theoriginalcopyoftheinvoiceshallbesentalongwiththelastconsignment.

(c) eachconsignmentshallbeaccompaniedbycopiesofthecorresponding deliverychallanalongwithadulycertifiedcopyoftheinvoice;and

(a) thesuppliershallissuethecompleteinvoicebeforedispatchofthefirst consignment;

(i) dateandnumberofthedeliverychallan;

(a)theoriginalcopybeingmarkedasORIGINALFORCONSIGNEE; (b) theduplicatecopybeingmarkedasDUPLICATEFORTRANSPORTER;

(ii) name,addressandGoodsandServicesTaxIdentificationNumberofthe consigner,ifregistered;

(ix) signature.

(iv)

(viii)placeofsupply,incaseofinter-Statemovement;and

(v) quantity(provisional,wheretheexactquantitybeingsuppliedisnotknown);

(vii) taxrateandtaxamount-centraltax,Statetax,integratedtax,Unionterritory taxorcess,wherethetransportationisforsupplytotheconsignee;

theconsignermayissueadeliverychallan,seriallynumberednotexceedingsixteen characters,inoneormultipleseries,inlieuofinvoiceatthetimeofremovalofgoodsfor transportation,containingthefollowingdetails,namely:-

Brlry(

boan(vi)

songsdt mostlevomattoemitoftisChapterVII AccountsandRecords

56.Maintenanceofaccountsbyregisteredpersons.-(1)Everyregisteredpersonshall keepandmaintain,inadditiontotheparticularsmentionedinsub-section(1)ofsection35,

atrueandcorrectaccountofthegoodsorservicesimportedorexportedorofsupplies

(4) Wherethegoodsbeingtransportedareforthepurposeofsupplytotherecipientbut thetaxinvoicecouldnotbeissuedatthetimeofremovalofgoodsforthepurposeof supply,thesuppliershallissueataxinvoiceafterdeliveryofgoods.

(3) Wheregoodsarebeingtransportedonadeliverychallaninlieuofinvoice,thesame shallbedeclaredasspecifiedinrule138.

(5) Wherethegoodsarebeingtransportedinasemiknockeddownorcompletely knockeddowncondition-

(2)

980 981

LAGAZETTEDEL'ETAT

(b)namesandcompleteaddressesofthepersonstowhomhehassuppliedgoodsor services,whererequiredundertheprovisionsofthisChapter;

(a)namesandcompleteaddressesofsuppliersfromwhomhehasreceivedthegoodsor serviceschargeabletotaxundertheAct;

(c)thecompleteaddressofthepremiseswheregoodsarestoredbyhim,including goodsstoredduringtransitalongwiththeparticularsofthestockstoredtherein.

attractingpaymentoftaxonreversechargealongwiththerelevantdocuments,including invoices,billsofsupply,deliverychallans,creditnotes,debitnotes,receiptvouchers, paymentvouchersandrefundvouchers.bemusodliera

(4)Everyregisteredperson,otherthanapersonpayingtaxundersection10,shallkeepand maintainanaccount,containingthedetailsoftaxpayable(includingtaxpayablein accordancewiththeprovisionsofsub-section(3)andsub-section(4)ofsection9),tax collectedandpaid,inputtax,inputtaxcreditclaimed,togetherwitharegisteroftaxinvoice, creditnotes,debitnotes,deliverychallanissuedorreceivedduringanytaxperiod.

(8)Anyentryinregisters,accountsanddocumentsshallnotbeerased,effacedor overwritten,andallincorrectentries,otherwisethanthoseofclericalnature,shallbescored outunderattestationandthereafter,thecorrectentryshallberecordedandwherethe registersandotherdocumentsaremaintainedelectronically,alogofeveryentryeditedor deletedshallbemaintained.

(7)Everyregisteredpersonshallkeepthebooksofaccountattheprincipalplaceofbusiness andbooksofaccountrelatingtoadditionalplaceofbusinessmentionedinhiscertificateof registrationandsuchbooksofaccountshallincludeanyelectronicformofdatastoredon anyelectronicdevice.

(9)Eachvolumeofbooksofaccountmaintainedmanuallybytheregisteredpersonshallbe seriallynumbered.

(6)Ifanytaxablegoodsarefoundtobestoredatanyplace(s)otherthanthosedeclared undersub-rule(5)withoutthecoverofanyvaliddocuments,theproperofficershall determinetheamountoftaxpayableonsuchgoodsasifsuchgoodshavebeensuppliedby theregisteredperson.

(5)Everyregisteredpersonshallkeeptheparticularsof-

(2)Everyregisteredperson,otherthanapersonpayingtaxundersection10,shallmaintain theaccountsofstockinrespectofgoodsreceivedandsuppliedbyhim,andsuchaccounts shallcontainparticularsoftheopeningbalance,receipt,supply,goodslost,stolen, destroyed,writtenoffordisposedofbywayofgiftorfreesampleandthebalanceofstock includingrawmaterials,finishedgoods,scrapandwastagethereof.

(3)Everyregisteredpersonshallkeepandmaintainaseparateaccountofadvancesreceived, paidandadjustmentsmadethereto.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

d)thedetailsofpaymentreceivedinrespectofeachworkscontract;andsloadood

(c)description,valueandquantity(whereverapplicable)ofgoodsorservicesutilizedin theexecutionofworkscontract; (

(c)particularsincludingdescription,valueandquantity(whereverapplicable)ofgoods orservicessuppliedonbehalfofeveryprincipal;

(a)thenamesandaddressesofthepersonsonwhosebehalftheworkscontractis executed;

(e)thenamesandaddressesofsuppliersfromwhomhereceivedgoodsorservices.sı

(b)description,valueandquantity(whereverapplicable)ofgoodsorservicesreceived fortheexecutionofworkscontract;

(b)particularsincludingdescription,valueandquantity(whereverapplicable)ofgoods orservicesreceivedonbehalfofeveryprincipal;

(a)particularsofauthorisationreceivedbyhimfromeachprincipaltoreceiveor supplygoodsorservicesonbehalfofsuchprincipalseparately;

(d)detailsofaccountsfurnishedtoeveryprincipal;and

(e)taxpaidonreceiptsoronsupplyofgoodsorserviceseffectedonbehalfofevery principal.

(12)Everyregisteredpersonmanufacturinggoodsshallmaintainmonthlyproduction accountsshowingquantitativedetailsofrawmaterialsorservicesusedinthemanufacture andquantitativedetailsofthegoodssomanufacturedincludingthewasteandbyproducts thereof.

(16)Accountsmaintainedbytheregisteredpersontogetherwithalltheinvoices,billsof supply,creditanddebitnotes,anddeliverychallansrelatingtostocks,deliveries,inward supplyandoutwardsupplyshallbepreservedfortheperiodasprovidedinsection36and shall,wheresuchaccountsanddocumentsaremaintainedmanually,bekeptateveryrelated placeofbusinessmentionedinthecertificateofregistrationandshallbeaccessibleatevery relatedplaceofbusinesswheresuchaccountsanddocumentsaremaintaineddigitally.

(15)TherecordsundertheprovisionsofthisChaptermaybemaintainedinelectronicform andtherecordsomaintainedshallbeauthenticatedbymeansofadigitalsignature.

(14)Everyregisteredpersonexecutingworkscontractshallkeepseparateaccountsfor workscontractshowing-

(10)Unlessprovedotherwise,ifanydocuments,registers,oranybooksofaccount belongingtoaregisteredpersonarefoundatanypremisesotherthanthosementionedinthe certificateofregistration,theyshallbepresumedtobemaintainedbythesaidregistered person.

(13)Everyregisteredpersonsupplyingservicesshallmaintaintheaccountsshowing quantitativedetailsofgoodsusedintheprovisionofservices,detailsofinputservices utilisedandtheservicessupplied.

() (11)Everyagentreferredtoinclause(5)ofsection2shallmaintainaccountsdepictingthe,-

982 983

LAGAZETTEDEL'ETAT

(a)anypersonengagedinthebusinessoftransportinggoodsshallmaintainrecords ofgoodstransported,deliveredandgoodsstoredintransitbyhimalongwiththe GoodsandServicesTaxIdentificationNumberoftheregisteredconsignerand consigneeforeachofhisbranches.

(b)everyowneroroperatorofawarehouseorgodownshallmaintainbooksof accountswithrespecttotheperiodforwhichparticulargoodsremaininthe warehouse,includingtheparticularsrelatingtodispatch,movement,receiptand disposalofsuchgoods.

58.Recordstobemaintainedbyowneroroperatorofgodownorwarehouseand transporters.-(1)Everypersonrequiredtomaintainrecordsandaccountsinaccordance withtheprovisionsofsub-section(2)ofsection35,ifnotalreadyregisteredundertheAct, shallsubmitthedetailsregardinghisbusinesselectronicallyonthecommonportalin FORMGSTENR-01,eitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissionerand,uponvalidationofthedetailsfurnished,auniqueenrolmentnumber shallbegeneratedandcommunicatedtothesaidperson.

57.Generationandmaintenanceofelectronicrecords.-(1)Properelectronicback-upof recordsshallbemaintainedandpreservedinsuchmannerthat,intheeventofdestructionof suchrecordsduetoaccidentsornaturalcauses,theinformationcanberestoredwithina reasonableperiodoftime.

(4)Subjecttotheprovisionsofrule56,-

(3)Everypersonwhoisenrolledundersub-rule(1)shall,whererequired,amendthedetails furnishedinFORMGSTENR-01electronicallyonthecommonportaleitherdirectlyor throughaFacilitationCentrenotifiedbytheCommissioner.

(2)Thepersonenrolledundersub-rule(1)asaforesaidinanyotherStateorUnionterritory shallbedeemedtobeenrolledintheStateorUnionterritory.

(18)Everyregisteredpersonshall,ondemand,producethebooksofaccountswhichheis requiredtomaintainunderanylawforthetimebeinginforce.

(3)Wheretheaccountsandrecordsarestoredelectronicallybyanyregisteredperson,he shall,ondemand,providethedetailsofsuchfiles,passwordsofsuchfilesandexplanation forcodesused,wherenecessary,foraccessandanyotherinformationwhichisrequiredfor suchaccessalongwithasamplecopyinprintformoftheinformationstoredinsuchfiles.

(2)Theregisteredpersonmaintainingelectronicrecordsshallproduce,ondemand,the relevantrecordsordocuments,dulyauthenticatedbyhim,inhardcopyorinany electronicallyreadableformat.

(17)Anypersonhavingcustodyoverthegoodsinthecapacityofacarrieroraclearingand forwardingagentfordeliveryordispatchthereoftoarecipientonbehalfofanyregistered personshallmaintaintrueandcorrectrecordsinrespectofsuchgoodshandledbyhimon behalfofsuchregisteredpersonandshallproducethedetailsthereofasandwhenrequired bytheproperofficer.

PART-I] [PART-I

ChapterVIII Returns

LAGAZETTEDEL'ETAT

rupeesmadetounregisteredpersonsforeachrateoftax;

(i)inter-Stateandintra-Statesuppliesmadetotheregisteredpersons;and

(ii)inter-Statesupplieswithinvoicevaluemorethantwoandahalflakh rupeesmadetotheunregisteredpersons;

(i)intra-Statesuppliesmadetounregisteredpersonsforeachrateoftax;and (ii)Statewiseinter-Statesupplieswithinvoicevalueuptotwoandahalflakh

(c)debitandcreditnotes,ifany,issuedduringthemonthforinvoicesissued previously.

(b)consolidateddetailsofall-

(a)invoicewisedetailsofall-

(3)Thedetailsofoutwardsuppliesfurnishedbythesuppliershallbemadeavailable electronicallytotheconcernedregisteredpersons(recipients)inPartAofFORMGSTR- 2A,inFORMGSTR-4AandinFORMGSTR-6Athroughthecommonportalafterthe duedateoffilingofFORMGSTR-1.

59. Formandmanneroffurnishingdetailsofoutwardsupplies.-(1)Everyregistered person,otherthanapersonreferredtoinsection14oftheIntegratedGoodsandServices TaxAct,2017,requiredtofurnishthedetailsofoutwardsuppliesofgoodsorservicesor bothundersection37,shallfurnishsuchdetailsinFORMGSTR-1electronicallythrough thecommonportal,eitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissioner.

(4) Thedetailsofinwardsuppliesadded,correctedordeletedbytherecipientinhis FORMGSTR-2undersection38orFORMGSTR-4orFORMGSTR-6undersection39 shallbemadeavailabletothesupplierelectronicallyinFORMGSTR-1Athroughthe commonportalandsuchsuppliermayeitheracceptorrejectthemodificationsmadebythe recipientandFORMGSTR-1furnishedearlierbythesuppliershallstandamendedtothe extentofmodificationsacceptedbyhim.

(2) ThedetailsofoutwardsuppliesofgoodsorservicesorbothfurnishedinFORM GSTR-1shallincludethe-

(5)Theownerortheoperatorofthegodownshallstorethegoodsinsuchmannerthatthey canbeidentifieditem-wiseandowner-wiseandshallfacilitateanyphysicalverificationor inspectionbytheproperofficerondemand.

984 985

LAGAZETTEDEL'ETAT

(b)importofgoodsandservicesmade;and

(a)invoicewisedetailsofallinter-Stateandintra-Statesuppliesreceivedfrom registeredpersonsorunregisteredpersons;

(c)debitandcreditnotes,ifany,receivedfromsupplier.

bus

60. Formandmanneroffurnishingdetailsofinwardsupplies.-(1)Everyregistered person,otherthanapersonreferredtoinsection14oftheIntegratedGoodsandServices TaxAct,2017,requiredtofurnishthedetailsofinwardsuppliesofgoodsorservicesorboth receivedduringataxperiodundersub-section(2)ofsection38shall,onthebasisofdetails containedinPartA,PartBandPartCofFORMGSTR-2A,preparesuchdetailsas specifiedinsub-section(1)ofthesaidsectionandfurnishthesameinFORMGSTR-2 electronicallythroughthecommonportal,eitherdirectlyorfromaFacilitationCentre notifiedbytheCommissioner,afterincludingthereindetailsofsuchotherinwardsupplies, ifany,requiredtobefurnishedundersub-section(2)ofsection38.

(2)

(3) Theregisteredpersonshallspecifytheinwardsuppliesinrespectofwhichheisnot eligible,eitherfullyorpartially,forinputtaxcreditinFORMGSTR-2wheresuch eligibilitycanbedeterminedattheinvoicelevel.

(7) Thedetailsoftaxcollectedatsourcefurnishedbyane-commerceoperatorunder section52inFORMGSTR-8shallbemadeavailabletotheconcernedpersoninPartCof FORMGSTR2Aelectronicallythroughthecommonportalandsuchpersonmayinclude thesameinFORMGSTR-2.

(4) Theregisteredpersonshalldeclarethequantumofineligibleinputtaxcrediton inwardsupplieswhichisrelatabletonon-taxablesuppliesorforpurposesotherthan businessandcannotbedeterminedattheinvoicelevelinFORMGSTR-2.

(4A)Thedetailsofinvoicesfurnishedbyannon-residenttaxablepersoninhisreturnin FORMGSTR-5underrule63shallbemadeavailabletotherecipientofcreditinPartA ofFORMGSTR2Aelectronicallythroughthecommonportalandthesaidrecipientmay includethesameinFORMGSTR-2.

(6) Thedetailsoftaxdeductedatsourcefurnishedbythedeductorundersub-section(3) ofsection39inFORMGSTR-7shallbemadeavailabletothededucteeinPartCof FORMGSTR-2Aelectronicallythroughthecommonportalandthesaiddeducteemay includethesameinFORMGSTR-2.

(8) ThedetailsofinwardsuppliesofgoodsorservicesorbothfurnishedinFORM GSTR-2shallincludethe-

(5) ThedetailsofinvoicesfurnishedbyanInputServiceDistributorinhisreturnin FORMGSTR-6underrule65shallbemadeavailabletotherecipientofcreditinPartBof FORMGSTR2Aelectronicallythroughthecommonportalandthesaidrecipientmay includethesameinFORMGSTR-2.

Everyregisteredpersonshallfurnishthedetails,ifany,requiredundersub-section (5)ofsection38electronicallyinFORMGSTR-2.

PART-I] [PART-I

odT

LAGAZETTEDEL'ETAT

(b)consolidateddetailsofoutwardsuppliesmade.

(a)invoicewiseinter-Stateandintra-Stateinwardsuppliesreceivedfromregistered andun-registeredpersons;and

62. Formandmannerofsubmissionofquarterlyreturnbythecomposition supplier.-(1)Everyregisteredpersonpayingtaxundersection10shall,onthebasisof detailscontainedinFORMGSTR-4A,andwhererequired,afteradding,correctingor deletingthedetails,furnishthequarterlyreturninFORMGSTR-4electronicallythrough thecommonportal,eitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissioner.

61. Formandmannerofsubmissionofmonthlyreturn.-(1)Everyregisteredperson otherthanapersonreferredtoinsection14oftheIntegratedGoodsandServicesTaxAct, 2017oranInputServiceDistributororanon-residenttaxablepersonorapersonpayingtax undersection10orsection51or,asthecasemaybe,undersection52shallfurnishareturn specifiedundersub-section(1)ofsection39inFORMGSTR-3electronicallythroughthe commonportaleitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissioner.

(4)Aregisteredpersonwhohasoptedtopaytaxundersection10fromthebeginningofa financialyearshall,whererequired,furnishthedetailsofoutwardandinwardsuppliesand returnunderrules59,60and61relatingtotheperiodduringwhichthepersonwasliableto furnishsuchdetailsandreturnstilltheduedateoffurnishingthereturnforthemonthof Septemberofthesucceedingfinancialyearorfurnishingofannualreturnofthepreceding financialyear,whicheverisearlier.

(3)Thereturnfurnishedundersub-rule(1)shallincludethe-

(2)Everyregisteredpersonfurnishingthereturnundersub-rule(1)shalldischargehis liabilitytowardstax,interest,penalty,feesoranyotheramountpayableundertheActorthe provisionsofthisChapterbydebitingtheelectroniccashledger.

(5)WherethetimelimitforfurnishingofdetailsinFORMGSTR-1undersection37 andinFORMGSTR-2undersection38hasbeenextendedandthecircumstancesso warrant,returninFORMGSTR-3B,inlieuofFORMGSTR-3,maybefurnishedinsuch mannerandsubjecttosuchconditionsasmaybenotifiedbytheCommissioner.Pмноч

Aregisteredperson,claimingrefundofanybalanceintheelectroniccashledgerin (4) accordancewiththeprovisionsofsub-section(6)ofsection49,mayclaimsuchrefundin PartBofthereturninFORMGSTR-3andsuchreturnshallbedeemedtobean applicationfiledundersection54.

PartAofthereturnundersub-rule(1)shallbeelectronicallygeneratedonthebasis (2) ofinformationfurnishedthroughFORMGSTR-1,FORMGSTR-2andbasedonother liabilitiesofprecedingtaxperiods.

(3)Everyregisteredpersonfurnishingthereturnundersub-rule(1)shall,subjecttothe provisionsofsection49,dischargehisliabilitytowardstax,interest,penalty,feesorany otheramountpayableundertheActortheprovisionsofthisChapterbydebitingthe electroniccashledgerorelectroniccreditledgerandincludethedetailsinPartBofthe returninFORMGSTR-3.

986 987

LAGAZETTEDEL'ETAT

Explanation.Forthepurposesofthissub-rule,itisherebydeclaredthatthepersonshall notbeeligibletoavailofinputtaxcreditonreceiptofinvoicesordebitnotesfromthe supplierfortheperiodpriortohisoptingforthecompositionscheme.

63.Formandmannerofsubmissionofreturnbynon-residenttaxableperson.- Everyregisterednon-residenttaxablepersonshallfurnishareturninFORMGSTR-5 electronicallythroughthecommonportal,eitherdirectlyorthroughaFacilitationCentre notifiedbytheCommissioner,includingthereinthedetailsofoutwardsuppliesandinward suppliesandshallpaythetax,interest,penalty,feesoranyotheramountpayableunderthe ActortheprovisionsofthisChapterwithintwentydaysaftertheendofataxperiodor withinsevendaysafterthelastdayofthevalidityperiodofregistration,whicheveris earlier.

65.FormandmannerofsubmissionofreturnbyanInputServiceDistributor.- EveryInputServiceDistributorshall,onthebasisofdetailscontainedinFORMGSTR- 6A,andwhererequired,afteradding,correctingordeletingthedetails,furnish electronicallythereturninFORMGSTR-6,containingthedetailsoftaxinvoicesonwhich credithasbeenreceivedandthoseissuedundersection20,throughthecommonportal eitherdirectlyorfromaFacilitationCentrenotifiedbytheCommissioner.

4AonthecommonportalaftertheduedateoffilingofFORMGSTR-7.

64.Formandmannerofsubmissionofreturnbypersonsprovidingonlineinformation anddatabaseaccessorretrievalservices.-Everyregisteredpersonprovidingonline informationanddatabaseaccessorretrievalservicesfromaplaceoutsideIndiatoaperson inIndiaotherthanaregisteredpersonshallfilereturninFORMGSTR-5Aonorbeforethe twentiethdayofthemonthsucceedingthecalendarmonthorpartthereof.

(5)Aregisteredpersonoptingtowithdrawfromthecompositionschemeathisownmotion orwhereoptioniswithdrawnattheinstanceoftheproperofficershall,whererequired, furnishthedetailsrelatingtotheperiodpriortohisoptingforpaymentoftaxundersection 9inFORMGSTR-4tilltheduedateoffurnishingthereturnforthequarterending Septemberofthesucceedingfinancialyearorfurnishingofannualreturnofthepreceding financialyear,whicheverisearlier.

(3)Thecertificatereferredtoinsub-section(3)ofsection51shallbemadeavailable electronicallytothededucteeonthecommonportalinFORMGSTR-7Aonthebasisof thereturnfurnishedundersub-rule(1).

66.Formandmannerofsubmissionofreturnbyapersonrequiredtodeducttaxat source.-(1)Everyregisteredpersonrequiredtodeducttaxatsourceundersection51 (hereafterinthisrulereferredtoasdeductor)shallfurnishareturninFORMGSTR-7 electronicallythroughthecommonportaleitherdirectlyorfromaFacilitationCentre notifiedbytheCommissioner. (2) Thedetailsfurnishedbythedeductorundersub-rule(1)shallbemadeavailable electronicallytoeachofthesuppliersinPartCofFORMGSTR-2AandFORM-GSTR-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

invoiceordebitnotenumber;

invoiceordebitnotedate;and

GoodsandServicesTaxIdentificationNumberoftherecipient;

taxamount:

(d)

validreturn;

(c)

GoodsandServicesTaxIdentificationNumberofthesupplier; (a)

Explanation.Forthepurposesofthisrule,itisherebydeclaredthat-

(ii)Theclaimofinputtaxcreditshallbeconsideredasmatchedwheretheamountof inputtaxcreditclaimedisequaltoorlessthantheoutputtaxpaidonsuchtaxinvoiceor debitnotebythecorrespondingsupplier.

(i)TheclaimofinputtaxcreditinrespectofinvoicesanddebitnotesinFORM GSTR-2thatwereacceptedbytherecipientonthebasisofFORMGSTR-2Awithout amendmentshallbetreatedasmatchedifthecorrespondingsupplierhasfurnisheda

GSTR-3-

ProvidedthatwherethetimelimitforfurnishingFORMGSTR-1specifiedunder section37andFORMGSTR-2specifiedundersection38hasbeenextended,thedateof matchingrelatingtoclaimofinputtaxcreditshallalsobeextendedaccordingly:

ProvidedfurtherthattheCommissionermay,ontherecommendationsoftheCouncil, byorder,extendthedateofmatchingrelatingtoclaimofinputtaxcredittosuchdateas maybespecifiedtherein.

68.Noticetonon-filersofreturns.AnoticeinFORMGSTR-3Ashallbeissued, electronically,toaregisteredpersonwhofailstofurnishreturnundersection39orsection 44orsection45orsection52.

67. Formandmannerofsubmissionofstatementofsuppliesthroughane- commerceoperator.-(1)Everyelectroniccommerceoperatorrequiredtocollecttaxat sourceundersection52shallfurnishastatementinFORMGSTR-8electronicallyonthe commonportal,eitherdirectlyorfromaFacilitationCentrenotifiedbytheCommissioner, containingdetailsofsupplieseffectedthroughsuchoperatorandtheamountoftaxcollected asrequiredundersub-section(1)ofsection52.

69. Matchingofclaimofinputtaxcredit.Thefollowingdetailsrelatingtotheclaim ofinputtaxcreditoninwardsuppliesincludingimports,provisionallyallowedundersection 41,shallbematchedundersection42aftertheduedateforfurnishingthereturninFORM

70.Finalacceptanceofinputtaxcreditandcommunicationthereof.-(1)Thefinal acceptanceofclaimofinputtaxcreditinrespectofanytaxperiod,specifiedinsub-section (2)ofsection42,shallbemadeavailableelectronicallytotheregisteredpersonmakingsuch claiminFORMGSTMIS-1throughthecommonportal.

(2) Thedetailsfurnishedbytheoperatorundersub-rule(1)shallbemadeavailable electronicallytoeachofthesuppliersinPartCofFORMGSTR-2Aonthecommonportal aftertheduedateoffilingofFORMGSTR-8.

988 989

1991A

100 LAGAZETTEDEL'ETAT

(b) GoodsandServicesTaxIdentificationNumberoftherecipient;

(d) creditnotedate;and

(a) GoodsandServicesTaxIdentificationNumberofthesupplier;

(e) taxamount:

Explanation.-Forthepurposesofthisrule,itisherebydeclaredthat-

(ii)Rectificationbytherecipientmeansdeletingorcorrectingthedetailsofaninward supplysoastomatchthedetailsofcorrespondingoutwardsupplydeclaredbythe supplier.

(i)Rectificationbyasuppliermeansaddingorcorrectingthedetailsofanoutward supplyinhisvalidreturnsoastomatchthedetailsofcorrespondinginwardsupply declaredbytherecipient;

72. Claimofinputtaxcreditonthesameinvoicemorethanonce.-Duplicationof claimsofinputtaxcreditinthedetailsofinwardsuppliesshallbecommunicatedtothe registeredpersoninFORMGSTMIS-1electronicallythroughthecommonportal.

73. Matchingofclaimofreductionintheoutputtaxliability.-Thefollowingdetails relatingtotheclaimofreductioninoutputtaxliabilityshallbematchedundersection43 aftertheduedateforfurnishingthereturninFORMGSTR-3,namely:- Sidetur

71. Communicationandrectificationofdiscrepancyinclaimofinputtaxcreditand reversalofclaimofinputtaxcredit.-(1)Anydiscrepancyintheclaimofinputtaxcredit inrespectofanytaxperiod,specifiedinsub-section(3)ofsection42andthedetailsof outputtaxliabletobeaddedundersub-section(5)ofthesaidsectiononaccountof continuationofsuchdiscrepancy,shallbemadeavailabletotherecipientmakingsuchclaim electronicallyinFORMGSTMIS-1andtothesupplierelectronicallyinFORMGST MIS-2throughthecommonportalonorbeforethelastdateofthemonthinwhichthe matchinghasbeencarriedout.

(3)Arecipienttowhomanydiscrepancyismadeavailableundersub-rule(1)maymake suitablerectificationsinthestatementofinwardsuppliestobefurnishedforthemonthin whichthediscrepancyismadeavailable.

(2) Asuppliertowhomanydiscrepancyismadeavailableundersub-rule(1)maymake suitablerectificationsinthestatementofoutwardsuppliestobefurnishedforthemonthin whichthediscrepancyismadeavailable.

(4) Wherethediscrepancyisnotrectifiedundersub-rule(2)orsub-rule(3),anamount totheextentofdiscrepancyshallbeaddedtotheoutputtaxliabilityoftherecipientinhis returntobefurnishedinFORMGSTR-3forthemonthsucceedingthemonthinwhichthe discrepancyismadeavailable.

(2)Theclaimofinputtaxcreditinrespectofanytaxperiodwhichhadbeencommunicated asmismatchedbutisfoundtobematchedafterrectificationbythesupplierorrecipient shallbefinallyacceptedandmadeavailableelectronicallytothepersonmakingsuchclaim inFORMGSTMIS-1throughthecommonportal.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

Explanation.-Forthepurposesofthisrule,itisherebydeclaredthat-

(i)theclaimofreductioninoutputtaxliabilityduetoissuanceofcreditnotesin FORMGSTR-1thatwereacceptedbythecorrespondingrecipientinFORM GSTR-2withoutamendmentshallbetreatedasmatchedifthesaidrecipienthas furnishedavalidreturn.

ProvidedthatwherethetimelimitforfurnishingFORMGSTR-1undersection37and FORMGSTR-2undersection38hasbeenextended,thedateofmatchingofclaimof reductionintheoutputtaxliabilityshallbeextendedaccordingly:

(ii)theclaimofreductionintheoutputtaxliabilityshallbeconsideredasmatchedwhere theamountofoutputtaxliabilityaftertakingintoaccountthereductionclaimedis equaltoormorethantheclaimofinputtaxcreditaftertakingintoaccountthe reductionadmittedanddischargedonsuchcreditnotebythecorrespondingrecipient adirinhisvalidreturn.

74. Finalacceptanceofreductioninoutputtaxliabilityandcommunication thereof.-

(4) Wherethediscrepancyisnotrectifiedundersub-rule(2)orsub-rule(3),anamount totheextentofdiscrepancyshallbeaddedtotheoutputtaxliabilityofthesupplierand

(2) Asuppliertowhomanydiscrepancyismadeavailableundersub-rule(1)maymake suitablerectificationsinthestatementofoutwardsuppliestobefurnishedforthemonthin whichthediscrepancyismadeavailable.

(3) Arecipienttowhomanydiscrepancyismadeavailableundersub-rule(1)maymake suitablerectificationsinthestatementofinwardsuppliestobefurnishedforthemonthin whichthediscrepancyismadeavailable.

75. Communicationandrectificationofdiscrepancyinreductioninoutputtax liabilityandreversalofclaimofreduction.-(1)Anydiscrepancyinclaimofreduction inoutputtaxliability,specifiedinsub-section(3)ofsection43,andthedetailsofoutputtax liabilitytobeaddedundersub-section(5)ofthesaidsectiononaccountofcontinuationof suchdiscrepancy,shallbemadeavailabletotheregisteredpersonmakingsuchclaim electronicallyinFORMGSTMIS-1andtherecipientelectronicallyinFORMGSTMIS- 2throughthecommonportalonorbeforethelastdateofthemonthinwhichthematching hasbeencarriedout.

ProvidedfurtherthattheCommissionermay,ontherecommendationsoftheCouncil, byorder,extendthedateofmatchingrelatingtoclaimofreductioninoutputtaxliabilityto suchdateasmaybespecifiedtherein.

(2)Theclaimofreductioninoutputtaxliabilityinrespectofanytaxperiodwhichhad beencommunicatedasmis-matchedbutisfoundtobematchedafterrectificationbythe supplierorrecipientshallbefinallyacceptedandmadeavailableelectronicallytotheperson makingsuchclaiminFORMGSTMIS-1throughthecommonportal.

(1)Thefinalacceptanceofclaimofreductioninoutputtaxliabilityinrespectofanytax period,specifiedinsub-section(2)ofsection43,shallbemadeavailableelectronicallyto thepersonmakingsuchclaiminFORMGSTMIS-1throughthecommonportal.

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sibaltonositioBa LAGAZETTEDEL'ETAT

Claimofreductioninoutputtaxliabilitymorethanonce.-Theduplicationof

(a)Stateofplaceofsupply;and

(b)nettaxablevalue:

Explanation.Forthepurposesofthisrule,itisherebydeclaredthat-

(i)rectificationbyasuppliermeansdeletingorcorrectingthedetailsofanoutward supplyinhisvalidreturnsoastomatchthedetailsofcorrespondinginwardsupply declaredbytherecipient;

(ii)rectificationbytherecipientmeansaddingorcorrectingthedetailsofaninward supplysoastomatchthedetailsofcorrespondingoutwardsupplydeclaredbythe supplier.

ProvidedfurtherthattheCommissionermay,ontherecommendationsoftheCouncil,by order,extendthedateofmatchingtosuchdateasmaybespecifiedtherein.

76. claimsforreductioninoutputtaxliabilityinthedetailsofoutwardsuppliesshallbe communicatedtotheregisteredpersoninFORMGSTMIS-1electronicallythroughthe commonportal.

debitedtotheelectronicliabilityregisterandalsoshowninhisreturninFORMGSTR-3 forthemonthsucceedingthemonthinwhichthediscrepancyismadeavailable.

ProvidedthatwherethetimelimitforfurnishingFORMGSTR-1undersection37 hasbeenextended,thedateofmatchingoftheabovementioneddetailsshallbeextended accordingly.

79. Communicationandrectificationofdiscrepancyindetailsfurnishedbythee- commerceoperatorandthesupplier.-(1)Anydiscrepancyinthedetailsfurnishedbythe operatorandthosedeclaredbythesuppliershallbemadeavailabletothesupplier electronicallyinFORMGSTMIS-3andtothee-commerceoperatorelectronicallyin FORMGSTMIS-4onthecommonportalonorbeforethelastdateofthemonthinwhich thematchinghasbeencarriedout.

77.Refundofinterestpaidonreclaimofreversals.-Theinteresttoberefundedunder sub-section(9)ofsection42orsub-section(9)ofsection43shallbeclaimedbythe registeredpersoninhisreturninFORMGSTR-3andshallbecreditedtohiselectronic cashledgerinFORMGSTPMT-05andtheamountcreditedshallbeavailableforpayment ofanyfutureliabilitytowardsinterestorthetaxablepersonmayclaimrefundoftheamount undersection54.

78. Matchingofdetailsfurnishedbythee-Commerceoperatorwiththedetails furnishedbythesupplier.-Thefollowingdetailsrelatingtothesuppliesmadethroughan e-Commerceoperator,asdeclaredinFORMGSTR-8,shallbematchedwiththe correspondingdetailsdeclaredbythesupplierinFORMGSTR-1,

(2)Asuppliertowhomanydiscrepancyismadeavailableundersub-rule(1)maymake suitablerectificationsinthestatementofoutwardsuppliestobefurnishedforthemonthin whichthediscrepancyismadeavailable.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

isapersonofsoundmind;

isacitizenofIndia;

(i)

(ii)

Providedthatapersonpayingtaxundersection10shallfurnishtheannualreturnin 10m

FORMGSTR-9A.

81.Finalreturn.-Everyregisteredpersonrequiredtofurnishafinalreturnunder section45,shallfurnishsuchreturnelectronicallyinFORMGSTR-10throughthe commonportaleitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissioner.

83.Provisionsrelatingtoagoodsandservicestaxpractitioner.-(1)Anapplicationin FORMGSTPCT-01maybemadeelectronicallythroughthecommonportaleither directlyorthroughaFacilitationCentrenotifiedbytheCommissionerforenrolmentas goodsandservicestaxpractitionerbyanypersonwho,

82.DetailsofinwardsuppliesofpersonshavingUniqueIdentityNumber.-(1)Every personwhohasbeenissuedaUniqueIdentityNumberandclaimsrefundofthetaxespaid onhisinwardsupplies,shallfurnishthedetailsofsuchsuppliesoftaxablegoodsorservices orbothelectronicallyinFORMGSTR-11,alongwithapplicationforsuchrefundclaim, throughthecommonportaleitherdirectlyorthroughaFacilitationCentrenotifiedbythe Commissioner.

80. Annualreturn.-(1)Everyregisteredperson,otherthananInputService Distributor,apersonpayingtaxundersection51orsection52,acasualtaxablepersonanda non-residenttaxableperson,shallfurnishanannualreturnasspecifiedundersub-section(1) ofsection44electronicallyinFORMGSTR-9throughthecommonportaleitherdirectlyor throughaFacilitationCentrenotifiedbytheCommissioner:

(2) EverypersonwhohasbeenissuedaUniqueIdentityNumberforpurposesotherthan refundofthetaxespaidshallfurnishthedetailsofinwardsuppliesoftaxablegoodsor servicesorbothasmayberequiredbytheproperofficerinFORMGSTR-11.

(2) Everyregisteredpersonwhoseaggregateturnoverduringafinancialyearexceeds twocrorerupeesshallgethisaccountsauditedasspecifiedundersub-section(5)ofsection 35andheshallfurnishacopyofauditedannualaccountsandareconciliationstatement, dulycertified,inFORMGSTR-9C,electronicallythroughthecommonportaleither directlyorthroughaFacilitationCentrenotifiedbytheCommissioner.

(4)Wherethediscrepancyisnotrectifiedundersub-rule(2)orsub-rule(3),anamount totheextentofdiscrepancyshallbeaddedtotheoutputtaxliabilityofthesupplierinhis returninFORMGSTR-3forthemonthsucceedingthemonthinwhichthedetailsof discrepancyaremadeavailableandsuchadditiontotheoutputtaxliabilityandinterest payablethereonshallbemadeavailabletothesupplierelectronicallyonthecommonportal inFORMGSTMIS-3.

(3)Anoperatortowhomanydiscrepancyismadeavailableundersub-rule(1)may makesuitablerectificationsinthestatementtobefurnishedforthemonthinwhichthe discrepancyismadeavailable.

(1) Everyelectroniccommerceoperatorrequiredtocollecttaxatsourceundersection 52shallfurnishannualstatementreferredtoinsub-section(5)ofthesaidsectioninFORM GSTR-9B.

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-dniszonowodeof90

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(b)finalexaminationoftheInstituteofCostAccountants ofIndia;or

(a)finalexaminationoftheInstituteofChartered AccountantsofIndia;or

(iii)anyotherexaminationnotifiedbytheGovernment,onthe recommendationoftheCouncil,forthispurpose;or

(iv)haspassedanyofthefollowingexaminations,namely:-

(i)agraduateorpostgraduatedegreeoritsequivalent examinationhavingadegreeinCommerce,Law,BankingincludingHigher Auditing,orBusinessAdministrationorBusinessManagementfromany IndianUniversityestablishedbyanylawforthetimebeinginforce;or

(ii)adegreeexaminationofanyForeignUniversityrecognisedby anyIndianUniversityasequivalenttothedegreeexaminationmentionedin sub-clause(i);or

(iii) isnotadjudicatedasinsolvent;bre

(iv) hasnotbeenconvictedbyacompetentcourt;

(b)thathehasenrolledasasalestaxpractitionerortaxreturnpreparerunder theexistinglawforaperiodofnotlessthanfiveyears;

(a)thatheisaretiredofficeroftheCommercialTaxDepartmentofanyState GovernmentoroftheCentralBoardofExciseandCustoms,Departmentof Revenue,GovernmentofIndia,who,duringhisserviceunderthe Government,hadworkedinapostnotlowerthantherankofaGroup-B gazettedofficerforaperiodofnotlessthantwoyears;or

(c)hehaspassed,

andsatisfiesanyofthefollowingconditions,namely:-

Ifanygoodsandservicestaxpractitionerisfoundguiltyofmisconductin connectionwithanyproceedingsundertheAct,theauthorisedofficermay,aftergivinghim

Providedthatnopersonenrolledasagoodsandservicestaxpractitionershallbe eligibletoremainenrolledunlesshepassessuchexaminationconductedatsuchperiodsand bysuchauthorityasmaybenotifiedbytheCommissionerontherecommendationsofthe Council:

(3) Theenrolmentmadeundersub-rule(2)shallbevaliduntilitiscancelled:

(4)

(2) Onreceiptoftheapplicationreferredtoinsub-rule(1),theofficerauthorisedinthis behalfshall,aftermakingsuchenquiryasheconsidersnecessary,eitherenroltheapplicant asagoodsandservicestaxpractitionerandissueacertificatetothateffectinFORMGST PCT-02orrejecthisapplicationwhereitisfoundthattheapplicantisnotqualifiedtobe enrolledasagoodsandservicestaxpractitioner.

Providedfurtherthatnopersontowhomtheprovisionsofclause(b)ofsub-section (1)applyshallbeeligibletoremainenrolledunlesshepassesthesaidexaminationwithina periodofoneyearfromtheappointeddate.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

(a)furnishthedetailsofoutwardandinwardsupplies;

(b) furnishmonthly,quarterly,annualorfinalreturn;

(a)preparethestatementswithduediligence;and

(e) fileanapplicationforamendmentorcancellationofregistration:

(b)beforeconfirmingsubmissionofanystatementpreparedbythegoodsand servicestaxpractitioner,ensurethatthefactsmentionedinthereturnaretrueand correct. oltmon

(d) fileaclaimforrefund;and

(a) givehisconsentinFORMGSTPCT-05toanygoodsandservicestax practitionertoprepareandfurnishhisreturn;and

Providedthatwheretheregisteredpersonfailstorespondtotherequestfor confirmationtillthelastdateoffurnishingofsuchstatement,itshallbedeemedthathehas confirmedthestatementfurnishedbythegoodsandservicestaxpractitioner.

Providedthatwhereanyapplicationrelatingtoaclaimforrefundoranapplication foramendmentorcancellationofregistrationhasbeensubmittedbythegoodsandservices taxpractitionerauthorisedbytheregisteredperson,aconfirmationshallbesoughtfromthe registeredpersonandtheapplicationsubmittedbythesaidpractitionershallbemade availabletotheregisteredpersononthecommonportalandsuchapplicationshallnotbe proceededwithfurtheruntiltheregisteredpersongiveshisconsenttothesame. 1050-TO

(6)Anyregisteredpersonmay,athisoption,authoriseagoodsandservicestax practitioneronthecommonportalinFORMGSTPCT-05or,atanytime,withdrawsuch authorisationinFORMGSTPCT-05andthegoodsandservicestaxpractitionerso authorisedshallbeallowedtoundertakesuchtasksasindicatedinthesaidauthorisation duringtheperiodofauthorisation.

anoticetoshowcauseinFORMGSTPCT-03forsuchmisconductandaftergivinghima reasonableopportunityofbeingheard,byorderinFORMGSTPCT-04directthatheshall henceforthbedisqualifiedundersection48tofunctionasagoodsandservicestax practitioner.

(5) Anypersonagainstwhomanorderundersub-rule(4)ismademay,withinthirty daysfromthedateofissueofsuchorder,appealtotheCommissioneragainstsuchorder.

(8) Agoodsandservicestaxpractitionercanundertakeanyorallofthefollowing activitiesonbehalfofaregisteredperson,ifsoauthorisedbyhimto-

(9) Anyregisteredpersonoptingtofurnishhisreturnthroughagoodsandservicestax practitionershall-

(7) Whereastatementrequiredtobefurnishedbyaregisteredpersonhasbeenfurnished bythegoodsandservicestaxpractitionerauthorisedbyhim,aconfirmationshallbesought fromtheregisteredpersonoveremailorSMSandthestatementfurnishedbythegoodsand servicestaxpractitionershallbemadeavailabletotheregisteredpersononthecommon portal:

(10)Thegoodsandservicestaxpractitionershall- 994 995

10soiton

ChapterIX PaymentofTax

LAGAZETTEDEL'ETAT

(d) anyamountofinterestthatmayaccruefromtimetotime.

(b) theamountoftax,interest,penaltyoranyotheramountpayableas determinedbyaproperofficerinpursuanceofanyproceedingsundertheActoras

ascertainedbythesaidperson; (c) theamountoftaxandinterestpayableasaresultofmismatchundersection 42orsection43orsection50;or

(a) theamountpayabletowardstax,interest,latefeeoranyotheramount payableasperthereturnfurnishedbythesaidperson;

vilidsil

boout(b)affixhisdigitalsignatureonthestatementspreparedbyhimorelectronically artbiverifyusinghiscredentials.

84. Conditionsforpurposesofappearance.-(1)Nopersonshallbeeligibletoattend beforeanyauthorityasagoodsandservicestaxpractitionerinconnectionwithany proceedingsundertheActonbehalfofanyregisteredorun-registeredpersonunlesshehas beenenrolledunderrule83.

(4)Theamountdeductedundersection51,ortheamountcollectedundersection52,or theamountpayableonreversechargebasis,ortheamountpayableundersection10,any amountpayabletowardsinterest,penalty,feeoranyotheramountundertheActshallbe paidbydebitingtheelectroniccashledgermaintainedasperrule87andtheelectronic liabilityregistershallbecreditedaccordingly.

(3) Subjecttotheprovisionsofsection49,paymentofeveryliabilitybyaregistered personasperhisreturnshallbemadebydebitingtheelectroniccreditledgermaintainedas perrule86ortheelectroniccashledgermaintainedasperrule87andtheelectronicliability registershallbecreditedaccordingly. TM

85.ElectronicLiabilityRegister.-(1)Theelectronicliabilityregisterspecifiedundersub- section(7)ofsection49shallbemaintainedinFORMGSTPMT-01foreachpersonliable topaytax,interest,penalty,latefeeoranyotheramountonthecommonportalandall amountspayablebyhimshallbedebitedtothesaidregister.

(2) Agoodsandservicestaxpractitionerattendingonbehalfofaregisteredoranun- registeredpersoninanyproceedingsundertheActbeforeanyauthorityshallproducebefore suchauthority,ifrequired,acopyoftheauthorisationgivenbysuchpersoninFORMGST PCT-05.

(2) Theelectronicliabilityregisterofthepersonshallbedebitedby-

(11)AgoodsandservicestaxpractitionerenrolledinanyotherStateorUnionterritoryshall betreatedasenrolledintheStateorUnionterritoryforthepurposesspecifiedinsub-rule (8).

PART-I] [PART-I

LAGAZETTEDEL'ETAT

87. ElectronicCashLedger.-(1)Theelectroniccashledgerundersub-section(1)of section49shallbemaintainedinFORMGSTPMT-05foreachperson,liabletopaytax, interest,penalty,latefeeoranyotheramount,onthecommonportalforcreditingthe amountdepositedanddebitingthepaymenttherefromtowardstax,interest,penalty,feeor anyotheramount.19bou

Explanation.Forthepurposesofthisrule,itisherebyclarifiedthatarefundshallbe deemedtoberejected,iftheappealisfinallyrejectedoriftheclaimantgivesanundertaking totheproperofficerthatheshallnotfileanappeal.

86. ElectronicCreditLedger.-(1)Theelectroniccreditledgershallbemaintainedin FORMGSTPMT-02foreachregisteredpersoneligibleforinputtaxcreditundertheAct onthecommonportalandeveryclaimofinputtaxcreditundertheActshallbecreditedto thesaidledger.

(2) Anyperson,orapersononhisbehalf,shallgenerateachallaninFORMGST PMT-06onthecommonportalandenterthedetailsoftheamounttobedepositedbyhim towardstax,interest,penalty,feesoranyotheramount. 38

(4) Iftherefundsofiledisrejected,eitherfullyorpartly,theamountdebitedundersub- rule(3),totheextentofrejection,shallbere-creditedtotheelectroniccreditledgerbythe properofficerbyanordermadeinFORMGSTPMT-03.

(3)Wherearegisteredpersonhasclaimedrefundofanyunutilizedamountfromthe electroniccreditledgerinaccordancewiththeprovisionsofsection54,theamounttothe extentoftheclaimshallbedebitedinthesaidledger.

(2) Theelectroniccreditledgershallbedebitedtotheextentofdischargeofanyliability inaccordancewiththeprovisionsofsection49.me

(6)Aregisteredpersonshall,uponnoticinganydiscrepancyinhiselectroniccreditledger, communicatethesametotheofficerexercisingjurisdictioninthematter,throughthe commonportalinFORMGSTPMT-04.

(5)SaveasprovidedintheprovisionsofthisChapter,noentryshallbemadedirectlyinthe electroniccreditledgerunderanycircumstance.

(5)Anyamountofdemanddebitedintheelectronicliabilityregistershallstandreduced totheextentofreliefgivenbytheappellateauthorityorAppellateTribunalorcourtandthe electronictaxliabilityregistershallbecreditedaccordingly.

(6)Theamountofpenaltyimposedorliabletobeimposedshallstandreducedpartlyor fully,asthecasemaybe,ifthetaxablepersonmakesthepaymentoftax,interestand penaltyspecifiedintheshowcausenoticeordemandorderandtheelectronicliability registershallbecreditedaccordingly.(1)-

(7)Aregisteredpersonshall,uponnoticinganydiscrepancyinhiselectronicliability ledger,communicatethesametotheofficerexercisingjurisdictioninthematter,through thecommonportalinFORMGSTPMT-04.

996 997

LAGAZETTEDEL'ETAT

bank;or

(a) GovernmentDepartmentsoranyotherdeposittobemadebypersonsasmay benotifiedbytheCommissionerinthisbehalf;

(c) Properofficeroranyotherofficerauthorisedfortheamountscollectedby wayofcash,chequeordemanddraftduringanyinvestigationorenforcement activityoranyadhocdeposit:

(iii)NationalElectronicFundTransferorRealTimeGrossSettlementfromany

(i) InternetBankingthroughauthorisedbanks;

( ii) CreditcardorDebitcardthroughtheauthorisedbank;

(iv)OvertheCounterpaymentthroughauthorisedbanksfordepositsuptoten thousandrupeesperchallanpertaxperiod,bycash,chequeordemanddraft:

(b) Properofficeroranyotherofficerauthorisedtorecoveroutstandingdues fromanyperson,whetherregisteredornot,includingrecoverymadethrough attachmentorsaleofmovableorimmovableproperties;

ProvidedfurtherthatthechallaninFORMGSTPMT-06generatedatthecommon portalshallbevalidforaperiodoffifteendays.

Providedthatthemandateformshallbevalidforaperiodoffifteendaysfromthe dateofgenerationofchallan.

Explanation.-Forthepurposesofthissub-rule,itisherebyclarifiedthatformaking paymentofanyamountindicatedinthechallan,thecommission,ifany,payableinrespect ofsuchpaymentshallbebornebythepersonmakingsuchpayment.

Providedthattherestrictionfordeposituptotenthousandrupeesperchallanincase ofanOvertheCounterpaymentshallnotapplytodeposittobemadeby-

(7) OnreceiptoftheChallanIdentificationNumberfromthecollectingbank,thesaid amountshallbecreditedtotheelectroniccashledgerofthepersononwhosebehalfthe deposithasbeenmadeandthecommonportalshallmakeavailableareceipttothiseffect.

(6) Onsuccessfulcreditoftheamounttotheconcernedgovernmentaccountmaintained intheauthorisedbank,aChallanIdentificationNumbershallbegeneratedbythecollecting bankandthesameshallbeindicatedinthechallan.

(5) WherethepaymentismadebywayofNationalElectronicFundTransferorReal TimeGrossSettlementmodefromanybank,themandateformshallbegeneratedalong withthechallanonthecommonportalandthesameshallbesubmittedtothebankfrom wherethepaymentistobemade:

(4)AnypaymentrequiredtobemadebyapersonwhoisnotregisteredundertheAct, shallbemadeonthebasisofatemporaryidentificationnumbergeneratedthroughthe commonportal.

(8)Wherethebankaccountofthepersonconcerned,orthepersonmakingthedepositon hisbehalf,isdebitedbutnoChallanIdentificationNumberisgeneratedorgeneratedbutnot (3)Thedepositundersub-rule(2)shallbemadethroughanyofthefollowingmodes, namely:-

PART-I] [PART-I

dissor10

Refund

ChapterX LAGAZETTEDEL'ETAT

Explanation1.-Therefundshallbedeemedtoberejectediftheappealisfinallyrejected.

communicatedtothecommonportal,thesaidpersonmayrepresentelectronicallyin FORMGSTPMT-07throughthecommonportaltothebankorelectronicgateway throughwhichthedepositwasinitiated.

88.Identificationnumberforeachtransaction.-(1)Auniqueidentificationnumbershall begeneratedatthecommonportalforeachdebitorcredittotheelectroniccashorcredit ledger,asthecasemaybe.

Explanation2.-Forthepurposesofthisrule,itisherebyclarifiedthatarefundshallbe deemedtoberejected,iftheappealisfinallyrejectedoriftheclaimantgivesanundertaking totheproperofficerthatheshallnotfileanappeal.

(3)Auniqueidentificationnumbershallbegeneratedatthecommonportalforeach creditintheelectronicliabilityregisterforreasonsotherthanthosecoveredundersub-rule (2).

(2) Theuniqueidentificationnumberrelatingtodischargeofanyliabilityshallbe indicatedinthecorrespondingentryintheelectronicliabilityregister.

(9) Anyamountdeductedundersection51orcollectedundersection52andclaimedin FORMGSTR-02bytheregisteredtaxablepersonfromwhomthesaidamountwas deductedor,asthecasemaybe,collectedshallbecreditedtohiselectroniccashledgerin accordancewiththeprovisionsofrule87.

(10)Whereapersonhasclaimedrefundofanyamountfromtheelectroniccashledger, thesaidamountshallbedebitedtotheelectroniccashledger.

(12)Aregisteredpersonshall,uponnoticinganydiscrepancyinhiselectroniccashledger, communicatethesametotheofficerexercisingjurisdictioninthematter,throughthe commonportalinFORMGSTPMT-04.

(11)Iftherefundsoclaimedisrejected,eitherfullyorpartly,theamountdebitedunder sub-rule(10),totheextentofrejection,shallbecreditedtotheelectroniccashledgerbythe properofficerbyanordermadeinFORMGSTPMT-03.

998 999

LAGAZETTEDEL'ETAT

Providedthatanyclaimforrefundrelatingtobalanceintheelectroniccashledgerin

Providedalsothatrefundofanyamount,afteradjustingthetaxpayablebythe

be,inacasewheretherefundisonaccountoftheexportofservices;

(a) thereferencenumberoftheorderandacopyoftheorderpassedbythe properofficeroranappellateauthorityorAppellateTribunalorcourtresultingin suchrefundorreferencenumberofthepaymentoftheamountspecifiedinsub- section(6)ofsection107andsub-section(8)ofsection112claimedasrefund;

(b)supplierofservicesalongwithsuchevidenceregardingreceiptofservicesfor authorisedoperationsasendorsedbythespecifiedofficeroftheZone:

(b) astatementcontainingthenumberanddateofshippingbillsorbillsofexport andthenumberandthedateoftherelevantexportinvoices,inacasewherethe refundisonaccountofexportofgoods;

(c) astatementcontainingthenumberanddateofinvoicesandtherelevantBank RealisationCertificatesorForeignInwardRemittanceCertificates,asthecasemay

(d)astatementcontainingthenumberanddateofinvoicesasprovidedinrule46 alongwiththeevidenceregardingtheendorsementspecifiedinthesecondprovisoto sub-rule(1)inthecaseofthesupplyofgoodsmadetoaSpecialEconomicZoneunit oraSpecialEconomicZonedeveloper;

(a)supplierofgoodsaftersuchgoodshavebeenadmittedinfullintheSpecial EconomicZoneforauthorisedoperations,asendorsedbythespecifiedofficerof theZone;

accordancewiththeprovisionsofsub-section(6)ofsection49maybemadethroughthe

applicantoutoftheadvancetaxdepositedbyhimundersection27atthetimeof registration,shallbeclaimedinthelastreturnrequiredtobefurnishedbyhim.

ProvidedfurtherthatinrespectofsuppliestoaSpecialEconomicZoneunitora SpecialEconomicZonedeveloper,theapplicationforrefundshallbefiledbythe-

returnfurnishedfortherelevanttaxperiodinFORMGSTR-3orFORMGSTR-4or FORMGSTR-7,asthecasemaybe:

Providedalsothatinrespectofsuppliesregardedasdeemedexports,theapplication shallbefiledbytherecipientofdeemedexportsupplies:

89. Applicationforrefundoftax,interest,penalty,feesoranyotheramount.- (1)Anyperson,exceptthepersonscoveredundernotificationissuedundersection55, claimingrefundofanytax,interest,penalty,feesoranyotheramountpaidbyhim,other thanrefundofintegratedtaxpaidongoodsexportedoutofIndia,mayfileanapplication electronicallyinFORMGSTRFD-01throughthecommonportal,eitherdirectlyor throughaFacilitationCentrenotifiedbytheCommissioner:

(2) Theapplicationundersub-rule(1)shallbeaccompaniedbyanyofthefollowing documentaryevidencesinAnnexure1inFormGSTRFD-01,asapplicable,toestablish thatarefundisduetotheapplicant,namely:-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

Explanation.-Forthepurposesofthisrule-qolavebis

Providedthatacertificateisnotrequiredtobefurnishedinrespectofcases coveredunderclause(a)orclause(b)orclause(c)orclause(d)orclause(f)ofsub- section(8)ofsection54;

Providedthatadeclarationisnotrequiredtobefurnishedinrespectofthe casescoveredunderclause(a)orclause(b)orclause(c)orclause(d)orclause(f)of sub-section(8)ofsection54;

(ur) aCertificateinAnnexure2ofFORMGSTRFD-01issuedbyachartered accountantoracostaccountanttotheeffectthattheincidenceoftax,interestorany otheramountclaimedasrefundhasnotbeenpassedontoanyotherperson,inacase wheretheamountofrefundclaimedexceedstwolakhrupees:

(1) adeclarationtotheeffectthattheincidenceoftax,interestoranyother amountclaimedasrefundhasnotbeenpassedontoanyotherperson,inacase wheretheamountofrefundclaimeddoesnotexceedtwolakhrupees:

(k) astatementshowingthedetailsoftheamountofclaimonaccountofexcess paymentoftax;

(g)astatementcontainingthenumberanddateofinvoicesalongwithsuchother evidenceasmaybenotifiedinthisbehalf,inacasewheretherefundisonaccount ofdeemedexports;

(j)astatementshowingthedetailsoftransactionsconsideredasintra-State supplybutwhichissubsequentlyheldtobeinter-Statesupply;

(i) thereferencenumberofthefinalassessmentorderandacopyofthesaid orderinacasewheretherefundarisesonaccountofthefinalisationofprovisional assessment; id

(h)astatementcontainingthenumberandthedateoftheinvoicesreceivedand issuedduringataxperiodinacasewheretheclaimpertainstorefundofany unutilisedinputtaxcreditundersub-section(3)ofsection54wherethecredithas accumulatedonaccountoftherateoftaxontheinputsbeinghigherthantherateof taxonoutputsupplies,otherthannil-ratedorfullyexemptsupplies;

(e) astatementcontainingthenumberanddateofinvoices,theevidence regardingtheendorsementspecifiedinthesecondprovisotosub-rule(1)andthe detailsofpayment,alongwiththeproofthereof,madebytherecipienttothe supplierforauthorisedoperationsasdefinedundertheSpecialEconomicZoneAct, 2005,inacasewheretherefundisonaccountofsupplyofservicesmadetoablo SpecialEconomicZoneunitoraSpecialEconomicZonedeveloper;

(f)adeclarationtotheeffectthattheSpecialEconomicZoneunitortheSpecial EconomicZonedeveloperhasnotavailedtheinputtaxcreditofthetaxpaidbythe supplierofgoodsorservicesorboth,inacasewheretherefundisonaccountof supplyofgoodsorservicesmadetoaSpecialEconomicZoneunitoraSpecial EconomicZonedeveloper;

02 1000 1001

LAGAZETTEDEL'ETAT

wheretheamountoftaxhasbeenrecoveredfromtherecipient,itshallbe deemedthattheincidenceoftaxhasbeenpassedontotheultimate consumer.

Zero-ratedsupplyofservicesistheaggregateofthepaymentsreceived duringtherelevantperiodforzero-ratedsupplyofservicesandzero-rated supplyofserviceswheresupplyhasbeencompletedforwhichpaymenthad beenreceivedinadvanceinanyperiodpriortotherelevantperiodreduced byadvancesreceivedforzero-ratedsupplyofservicesforwhichthesupply ofserviceshasnotbeencompletedduringtherelevantperiod;

(i) incaseofrefundsreferredtoinclause(c)ofsub-section(8)ofsection54,the expression"invoice"meansinvoiceconformingtotheprovisionscontained insection31;

(A)"Refundamount"meansthemaximumrefundthatisadmissible;

(B)"NetITC"meansinputtaxcreditavailedoninputsandinputservicesduringthe relevantperiod;

(C)"Turnoverofzero-ratedsupplyofgoods"meansthevalueofzero-ratedsupply ofgoodsmadeduringtherelevantperiodwithoutpaymentoftaxunderbondor letterofundertaking;

(E)"AdjustedTotalturnover"meanstheturnoverinaStateoraUnionterritory,as definedundersub-section(112)ofsection2,excludingthevalueofexemptsupplies otherthanzero-ratedsupplies,duringtherelevantperiod;

(F)"Relevantperiod"meanstheperiodforwhichtheclaimhasbeenfiled.

(D)"Turnoverofzero-ratedsupplyofservices"meansthevalueofzero-ratedsupply ofservicesmadewithoutpaymentoftaxunderbondorletterofundertaking, calculatedinthefollowingmanner,namely:-

MaximumRefundAmount={(Turnoverofinvertedratedsupplyofgoods)xNetITC+ AdjustedTotalTurnover}-taxpayableonsuchinvertedratedsupplyof goods

Where,-

RefundAmount=(Turnoverofzero-ratedsupplyofgoods+Turnoverofzero-ratedsupply ofservices)xNetITCAdjustedTotalTurnover

ordm(ii)

(4)Inthecaseofzero-ratedsupplyofgoodsorservicesorbothwithoutpaymentoftax underbondorletterofundertakinginaccordancewiththeprovisionsofsub-section(3)of section16oftheIntegratedGoodsandServicesTaxAct,2017(13of2017),refundofinput taxcreditshallbegrantedasperthefollowingformula-

(3) Wheretheapplicationrelatestorefundofinputtaxcredit,theelectroniccredit ledgershallbedebitedbytheapplicantbyanamountequaltotherefundsoclaimed.

(5) Inthecaseofrefundonaccountofinverteddutystructure,refundofinputtaxcredit shallbegrantedasperthefollowingformula-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

Toviqquebal Explanation.-Forthepurposesofthissubrule,theexpressions"NetITC"and"Adjusted Totalturnover"shallhavethesamemeaningsasassignedtotheminsub-rule(4).

91. Grantofprovisionalrefund.-(1)Theprovisionalrefundinaccordancewiththe provisionsofsub-section(6)ofsection54shallbegrantedsubjecttotheconditionthatthe personclaimingrefundhas,duringanyperiodoffiveyearsimmediatelyprecedingthetax periodtowhichtheclaimforrefundrelates,notbeenprosecutedforanyoffenceunderthe Actorunderanexistinglawwheretheamountoftaxevadedexceedstwohundredandfifty lakhrupees.

(3) TheproperofficershallissueapaymentadviceinFORMGSTRFD-05forthe amountsanctionedundersub-rule(2)andthesameshallbeelectronicallycreditedtoanyof thebankaccountsoftheapplicantmentionedinhisregistrationparticularsandasspecified intheapplicationforrefund.

90. Acknowledgement.-(1)Wheretheapplicationrelatestoaclaimforrefundfromthe electroniccashledger,anacknowledgementinFORMGSTRFD-02shallbemade availabletotheapplicantthroughthecommonportalelectronically,clearlyindicatingthe dateoffilingoftheclaimforrefundandthetimeperiodspecifiedinsub-section(7)of section54shallbecountedfromsuchdateoffiling.

(4)WheredeficiencieshavebeencommunicatedinFORMGSTRFD-03underthe CentralGoodsandServiceTaxRules,2017,thesameshallalsodeemedtohavebeen communicatedunderthisrulealongwiththedeficienciescommunicatedundersub-rule(3).

(2)Theproperofficer,afterscrutinyoftheclaimandtheevidencesubmittedinsupport thereofandonbeingprimafaciesatisfiedthattheamountclaimedasrefundundersub-rule (1)isduetotheapplicantinaccordancewiththeprovisionsofsub-section(6)ofsection54, shallmakeanorderinFORMGSTRFD-04,sanctioningtheamountofrefundduetothe saidapplicantonaprovisionalbasiswithinaperiodnotexceedingsevendaysfromthedate oftheacknowledgementundersub-rule(1)orsub-rule(2)ofrule90.

(3)Whereanydeficienciesarenoticed,theproperofficershallcommunicatethe deficienciestotheapplicantinFORMGSTRFD-03throughthecommonportal electronically,requiringhimtofileafreshrefundapplicationafterrectificationofsuch deficiencies. bons

(2) Theapplicationforrefund,otherthanclaimforrefundfromelectroniccashledger, shallbeforwardedtotheproperofficerwhoshall,withinaperiodoffifteendaysoffilingof thesaidapplication,scrutinizetheapplicationforitscompletenessandwherethe applicationisfoundtobecompleteintermsofsub-rule(2),(3)and(4)ofrule89,an acknowledgementinFORMGSTRFD-02shallbemadeavailabletotheapplicantthrough thecommonportalclectronically,clearlyindicatingthedateoffilingoftheclaimforrefund andthetimeperiodspecifiedinsub-section(7)ofsection54shallbecountedfromsuch dateoffiling.

1002 1003

LAGAZETTEDEL'ETAT

Providedthatincaseswheretheamountofrefundiscompletelyadjustedagainstany outstandingdemandundertheActorunderanyexistinglaw,anordergivingdetailsofthe adjustmentshallbeissuedinPartAofFORMGSTRFD-07. 151

Explanation.-Forthepurposesofthisrule,arefundshallbedeemedtoberejected,ifthe appealisfinallyrejectedoriftheclaimantgivesanundertakinginwritingtotheproper officerthatheshallnotfileanappeal.

93. Creditoftheamountofrejectedrefundclaim.-(1)Whereanydeficiencieshave beencommunicatedundersub-rule(3)ofrule90,theamountdebitedundersub-rule(3)of rule89shallbere-creditedtotheelectroniccreditledger.

92. Ordersanctioningrefund.-(1)Where,uponexaminationoftheapplication,the properofficerissatisfiedthatarefundundersub-section(5)ofsection54isdueand payabletotheapplicant,heshallmakeanorderinFORMGSTRFD-06sanctioningthe amountofrefundtowhichtheapplicantisentitled,mentioningthereintheamount,ifany, refundedtohimonaprovisionalbasisundersub-section(6)ofsection54,amountadjusted againstanyoutstandingdemandundertheActorunderanyexistinglawandthebalance amountrefundable:

Providedthatnoapplicationforrefundshallberejectedwithoutgivingtheapplicant anopportunityofbeingheard.

(2) Whereanyamountclaimedasrefundisrejectedunderrule92,eitherfullyorpartly, theamountdebited,totheextentofrejection,shallbere-creditedtotheelectroniccredit ledgerbyanordermadeinFORMGSTPMT-03.

(5) Wheretheproperofficerissatisfiedthattheamountrefundableundersub-rule(1)or sub-rule(2)isnotpayabletotheapplicantundersub-section(8)ofsection54,heshallmake anorderinFORMGSTRFD-06andissueanadviceinFORMGSTRFD-05,forthe amountofrefundtobecreditedtotheConsumerWelfareFund.

(4) Wheretheproperofficerissatisfiedthattheamountrefundableundersub-rule(1)or sub-rule(2)ispayabletotheapplicantundersub-section(8)ofsection54,heshallmakean orderinFORMGSTRFD-06andissueapaymentadviceinFORMGSTRFD-05forthe amountofrefundandthesameshallbeelectronicallycreditedtoanyofthebankaccounts oftheapplicantmentionedinhisregistrationparticularsandasspecifiedintheapplication forrefund.

(2) WheretheproperofficerortheCommissionerisoftheopinionthattheamountof refundisliabletobewithheldundertheprovisionsofsub-section(10)or,asthecasemay be,sub-section(11)ofsection54,heshallpassanorderinPartBofFORMGSTRFD-07 informinghimthereasonsforwithholdingofsuchrefund.

(3) Wheretheproperofficerissatisfied,forreasonstoberecordedinwriting,thatthe wholeoranypartoftheamountclaimedasrefundisnotadmissibleorisnotpayabletothe applicant,heshallissueanoticeinFORMGSTRFD-08totheapplicant,requiringhimto furnishareplyinFORMGSTRFD-09withinaperiodoffifteendaysofthereceiptofsuch noticeandafterconsideringthereply,makeanorderinFORMGSTRFD-06sanctioning theamountofrefundinwholeorpart,orrejectingthesaidrefundclaimandthesaidorder shallbemadeavailabletotheapplicantelectronicallyandtheprovisionsofsub-rule(1) shall,mutatismutandis,applytotheextentrefundisallowed:

PART-I] [PART-I

LAGAZETTEDEL'ETAT

(b)theapplicanthasfurnishedavalidreturninFORMGSTR-3;

(b) nameandGoodsandServicesTaxIdentificationNumberorUniqueIdentity Numberoftheapplicantismentionedinthetaxinvoice;and

(a) theinwardsuppliesofgoodsorservicesorbothwerereceivedfroma registeredpersonagainstataxinvoiceandthepriceofthesupplycoveredundera singletaxinvoiceexceedsfivethousandrupees,excludingtaxpaid,ifany;

(a)thepersoninchargeoftheconveyancecarryingtheexportgoodsdulyfilesan exportmanifestoranexportreportcoveringthenumberandthedateofshipping billsorbillsofexport;and

2)ThedetailsoftherelevantexportinvoicescontainedinFORMGSTR-1shallbe

96. RefundofintegratedtaxpaidongoodsexportedoutofIndia.-(1)Theshipping billfiledbyanexportershallbedeemedtobeanapplicationforrefundofintegratedtax paidonthegoodsexportedoutofIndiaandsuchapplicationshallbedeemedtohavebeen filedonlywhen:-

95. Refundoftaxtocertainpersons.-(1)Anypersoneligibletoclaimrefundoftax paidbyhimonhisinwardsuppliesaspernotificationissuedsection55shallapplyfor refundinFORMGSTRFD-10onceineveryquarter,electronicallyonthecommonportal, eitherdirectlyorthroughaFacilitationCentrenotifiedbytheCommissioner,alongwitha statementoftheinwardsuppliesofgoodsorservicesorbothinFORMGSTR-11,prepared onthebasisofthestatementoftheoutwardsuppliesfurnishedbythecorresponding suppliersinFORMGSTR-1.

( transmittedelectronicallybythecommonportaltothesystemdesignatedbytheCustoms andthesaidsystemshallelectronicallytransmittothecommonportal,aconfirmationthat thegoodscoveredbythesaidinvoiceshavebeenexportedoutofIndia.

(4) Theprovisionsofrule92shall,mutatismutandis,applyforthesanctionand paymentofrefundunderthisrule.benarys

(5) Whereanexpressprovisioninatreatyorotherinternationalagreement,towhichthe PresidentortheGovernmentofIndiaisaparty,isinconsistentwiththeprovisionsofthis Chapter,suchtreatyorinternationalagreementshallprevail.

(2) Anacknowledgementforthereceiptoftheapplicationforrefundshallbeissuedin FORMGSTRFD-02. imbston

(3)Therefundoftaxpaidbytheapplicantshallbeavailableif-

94. Ordersanctioninginterestondelayedrefunds.-Whereanyinterestisdueand payabletotheapplicantundersection56,theproperofficershallmakeanorderalongwith apaymentadviceinFORMGSTRFD-05,specifyingthereintheamountofrefundwhich isdelayed,theperiodofdelayforwhichinterestispayableandtheamountofinterest payable,andsuchamountofinterestshallbeelectronicallycreditedtoanyofthebank accountsoftheapplicantmentionedinhisregistrationparticularsandasspecifiedinthe applicationforrefund.

1004 1005

LAGAZETTEDEL'ETAT

(11)ofsection54;or

(a)arequesthasbeenreceivedfromthejurisdictionalCommissionerofcentraltax, StatetaxorUnionterritorytaxtowithholdthepaymentofrefundduetotheperson claimingrefundinaccordancewiththeprovisionsofsub-section(10)orsub-section

(b)theproperofficerofCustomsdeterminesthatthegoodswereexportedin violationoftheprovisionsoftheCustomsAct,1962.

97. ConsumerWelfareFund.-(1)AllcreditstotheConsumerWelfareFundshallbe madeundersub-rule(5)ofrule92.

(3)UponthereceiptoftheinformationregardingthefurnishingofavalidreturninFORM GSTR-3fromthecommonportal,thesystemdesignatedbytheCustomsshallprocessthe claimforrefundandanamountequaltotheintegratedtaxpaidinrespectofeachshipping billorbillofexportshallbeelectronicallycreditedtothebankaccountoftheapplicant mentionedinhisregistrationparticularsandasintimatedtotheCustomsauthorities.

(4)Theclaimforrefundshallbewithheldwhere,-

(7)Wheretheapplicantbecomesentitledtorefundoftheamountwithheldunderclause(a) ofsub-rule(4),theconcernedjurisdictionalofficerofcentraltax,StatetaxorUnion territorytax,asthecasemaybe,shallproceedtorefundtheamountafterpassinganorderin FORMGSTRFD-06.

(5)Whererefundiswithheldinaccordancewiththeprovisionsofclause(a)ofsub-rule(4), theproperofficerofintegratedtaxattheCustomsstationshallintimatetheapplicantand thejurisdictionalCommissionerofcentraltax,StatetaxorUnionterritorytax,asthecase maybe,andacopyofsuchintimationshallbetransmittedtothecommonportal.

(3)AnyutilisationofamountfromtheConsumerWelfareFundundersub-section(1)of section58shallbemadebydebitingtheConsumerWelfareFundaccountandcreditingthe accounttowhichtheamountistransferredforutilisation.

(4)TheGovernmentshall,byanorder,constituteaStandingCommitteewithaChairman,a Vice-Chairman,aMemberSecretaryandsuchotherMembersasitmaydeemfitandthe Committeeshallmakerecommendationsforproperutilisationofthemoneycreditedtothe ConsumerWelfareFundforwelfareoftheconsumers.

(8)TheCentralGovernmentmaypayrefundoftheintegratedtaxtotheGovernmentof BhutanontheexportstoBhutanforsuchclassofgoodsasmaybenotifiedinthisbehalf andwheresuchrefundispaidtotheGovernmentofBhutan,theexportershallnotbepaid anyrefundoftheintegratedtax.

(2)Anyamount,havingbeencreditedtotheFund,orderedordirectedaspayabletoany claimantbyordersoftheproperofficer,appellateauthorityorAppellateTribunalorcourt, shallbepaidfromtheFund.

(6)Upontransmissionoftheintimationundersub-rule(5),theproperofficerofcentraltax orStatetaxorUnionterritorytax,asthecasemaybe,shallpassanorderinPartBof FORMGSTRFD-07.

PART-I] [PART-I

LAGAZETTEDEL'ETAT.

(h) torecommendminimumfinancialassistance,bywayofgranttoanapplicant, havingregardtohisfinancialstatus,andimportanceandutilityofnatureofactivity underpursuit,afterensuringthatthefinancialassistanceprovidedshallnotbe misutilised;

(i) toidentifybeneficialandsafesectors,whereinvestmentsoutofConsumer WelfareFundmaybemadeandmakerecommendations,accordingly;

(d) torequireanyapplicant,incaseofanydefault,orsuppressionofmaterial informationonhispart,torefundinlump-sum,thesanctionedgranttothe Committee,andtobesubjecttoprosecutionundertheAct;

(f) torequireanyapplicant,orclassofapplicantstosubmitaperiodicalreport, indicatingproperutilisationofthegrant;

(g)torejectanapplicationplacedbeforeitonaccountoffactualinconsistency, orinaccuracyinmaterialparticulars;

(e) torecoveranysumduefromanyapplicantinaccordancewiththeprovisions oftheAct;

(a) torequireanyapplicanttoproducebeforeit,orbeforeadulyauthorised OfficeroftheGovernmentsuchbooks,accounts,documents,instruments,or commoditiesincustodyandcontroloftheapplicant,asmaybenecessaryforproper evaluationoftheapplication;butof

(b) torequireanyapplicanttoallowentryandinspectionofanypremises,from whichactivitiesclaimedtobeforthewelfareofconsumersarestatedtobecarried on,toadulyauthorisedofficeroftheCentralGovernmentor,asthecasemaybe, StateGovernment;

Providedthataconsumermaymakeapplicationforreimbursementoflegalexpenses incurredbyhimasacomplainantinaconsumerdispute,afteritsfinaladjudication.

Fund:

bytheMemberSecretary.

(5)TheCommitteeshallmeetasandwhennecessary,butnotlessthanonceinthree months.

(7)AllapplicationsforgrantfromtheConsumerWelfareFundshallbemadebythe applicantMemberSecretary,buttheCommitteeshallnotconsideranapplication,unlessit hasbeeninquiredintoinmaterialdetailsandrecommendedforconsiderationaccordingly,

(8)TheCommitteeshallhavepowers-

(6)Anyagencyororganisationengagedinconsumerwelfareactivitiesforaperiodofthree yearsregisteredundertheprovisionsoftheCompaniesAct,2013(18of2013)orunderany otherlawforthetimebeinginforce,includingvillageormandalorsamitilevelco- operativesofconsumersespeciallyWomen,ScheduledCastesandScheduledTribes,orany industryasdefinedintheIndustrialDisputesAct,1947(14of1947)recommendedbythe BureauofIndianStandardstobeengagedforaperiodoffiveyearsinviableanduseful researchactivitywhichhasmade,orislikelytomake,significantcontributionin formulationofstandardmarkoftheproductsofmassconsumption,theCentralGovernment ortheStateGovernmentmaymakeanapplicationforagrantfromtheConsumerWelfare

1006 1007

CHAPTERXI

ASSESSMENTANDAUDIT

LAGAZETTEDEL'ETAT

(0) torelaxtheconditionsrequiredfortheperiodofengagementinconsumer welfareactivitiesofanapplicant;

(k)tomakeguidelinesforthemanagement,administrationandauditofthe ConsumerWelfareFund.

ProvidedthatabondfurnishedtotheproperofficerundertheCentralGoodsand ServicesTaxActorIntegratedGoodsandServicesTaxActshallbedeemedtobeabond furnishedundertheprovisionsoftheActandtherulesmadethereunder.

(9)TheCentralConsumerProtectionCouncilandtheBureauofIndianStandardsshall recommendtotheGoodsandServicesTaxCouncil,thebroadguidelinesfor consideringtheprojectsorproposalsforthepurposeofincurringexpenditurefrom theConsumerWelfareFund. noitensiqxs

Explanation.Forthepurposesofthisrule,theexpression"amount"shallincludethe amountofintegratedtax,centraltax,StatetaxorUnionterritorytaxandcesspayablein respectofthetransaction.

98.ProvisionalAssessment.-(1)Everyregisteredpersonrequestingforpaymentoftaxon aprovisionalbasisinaccordancewiththeprovisionsofsub-section(1)ofsection60shall furnishanapplicationalongwiththedocumentsinsupportofhisrequest,electronicallyin FORMGSTASMT-01onthecommonportal,eitherdirectlyorthroughaFacilitation CentrenotifiedbytheCommissioner.

(5)TheproperofficershallissueanoticeinFORMGSTASMT-06,callingfor informationandrecordsrequiredforfinalizationofassessmentundersub-section(3)of section60andshallissueafinalassessmentorder,specifyingtheamountpayablebythe registeredpersonortheamountrefundable,ifany,inFORMGSTASMT-07.

(6)TheapplicantmayfileanapplicationinFORMGSTASMT-08forthereleaseofthe securityfurnishedundersub-rule(4)afterissueoftheorderundersub-rule(5).

(7)Theproperofficershallreleasethesecurityfurnishedundersub-rule(4),afterensuring thattheapplicanthaspaidtheamountspecifiedinsub-rule(5)andissueanorderinFORM

(4)Theregisteredpersonshallexecuteabondinaccordancewiththeprovisionsofsub- section(2)ofsection60inFORMGSTASMT-05alongwithasecurityintheformofa bankguaranteeforanamountasdeterminedundersub-rule(3):

(3)TheproperofficershallissueanorderinFORMGSTASMT-04allowingthepayment oftaxonaprovisionalbasisindicatingthevalueortherateorbothonthebasisofwhichthe assessmentistobeallowedonaprovisionalbasisandtheamountforwhichthebondisto beexecutedandsecuritytobefurnishednotexceedingtwentyfivepercent.oftheamount coveredunderthebond.

(2)Theproperofficermay,onreceiptoftheapplicationundersub-rule(1),issueanoticein FORMGSTASMT-02requiringtheregisteredpersontofurnishadditionalinformationor documentsinsupportofhisrequestandtheapplicantshallfileareplytothenoticein FORMGSTASMT-03,andmayappearinpersonbeforethesaidofficerifhesodesires.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

101.Audit.-(1)Theperiodofaudittobeconductedundersub-section(1)ofsection65 shallbeafinancialyearormultiplesthereof.

GSTASMT-09withinaperiodofsevenworkingdaysfromthedateofthereceiptofthe applicationundersub-rule(6).

100.Assessmentincertaincases.(1)Theorderofassessmentmadeundersub-section(1) ofsection62shallbeissuedinFORMGSTASMT-13.

(3)Theproperofficerauthorisedtoconductauditoftherecordsandthebooksofaccountof theregisteredpersonshall,withtheassistanceoftheteamofofficersandofficials accompanyinghim,verifythedocumentsonthebasisofwhichthebooksofaccountare maintainedandthereturnsandstatementsfurnishedundertheprovisionsoftheActandthe rulesmadethereunder,thecorrectnessoftheturnover,exemptionsanddeductionsclaimed,

(2)Whereitisdecidedtoundertaketheauditofaregisteredpersoninaccordancewiththe provisionsofsection65,theproperofficershallissueanoticeinFORMGSTADT-01in accordancewiththeprovisionsofsub-section(3)ofthesaidsection.

(4)Thepersonreferredtoinsub-section(2)ofsection64mayfileanapplicationfor withdrawalofthesummaryassessmentorderinFORMGSTASMT-17.

(5)Theorderofwithdrawalor,asthecasemaybe,rejectionoftheapplicationundersub- section(2)ofsection64shallbeissuedinFORMGSTASMT-18.

99.Scrutinyofreturns.-(1)Whereanyreturnfurnishedbyaregisteredpersonisselected forscrutiny,theproperofficershallscrutinizethesameinaccordancewiththeprovisionsof section61withreferencetotheinformationavailablewithhim,andincaseofany discrepancy,heshallissueanoticetothesaidpersoninFORMGSTASMT-10,informing himofsuchdiscrepancyandseekinghisexplanationtheretowithinsuchtime,notexceeding thirtydaysfromthedateofserviceofthenoticeorsuchfurtherperiodasmaybepermitted byhimandalso,wherepossible,quantifyingtheamountoftax,interestandanyother amountpayableinrelationtosuchdiscrepancy.

(3)Theorderofsummaryassessmentundersub-section(1)ofsection64shallbeissuedin FORMGSTASMT-16.

(2)Theproperofficershallissueanoticetoataxablepersoninaccordancewiththe provisionsofsection63inFORMGSTASMT-14containingthegroundsonwhichthe assessmentisproposedtobemadeonbestjudgmentbasisandafterallowingatimeof fifteendaystosuchpersontofurnishhisreply,ifany,passanorderinFORMGST ASMT-15.

(3)Wheretheexplanationfurnishedbytheregisteredpersonortheinformationsubmitted undersub-rule(2)isfoundtobeacceptable,theproperofficershallinformhimaccordingly inFORMGSTASMT-12.

(2)Theregisteredpersonmayacceptthediscrepancymentionedinthenoticeissuedunder sub-rule(1),andpaythetax,interestandanyotheramountarisingfromsuchdiscrepancy andinformthesameorfurnishanexplanationforthediscrepancyinFORMGSTASMT- 11totheproperofficer.

1008 1009

Chapter-XII AdvanceRuling

LAGAZETTEDEL'ETAT

103.QualificationandappointmentofmembersoftheAuthorityforAdvanceRuling.- TheCentralGovernmentandtheStateGovernmentshallappointofficeroftherankofJoint CommissionerasmemberoftheAuthorityforAdvanceRuling.

104.FormandmannerofapplicationtotheAuthorityforAdvanceRuling.-(1)An applicationforobtaininganadvancerulingundersub-section(1)ofsection97shallbe madeonthecommonportalinFORMGSTARA-01andshallbeaccompaniedbyafeeof fivethousandrupees,tobedepositedinthemannerspecifiedinsection49.

therateoftaxappliedinrespectofthesupplyofgoodsorservicesorboth,theinputtax creditavailedandutilised,refundclaimed,andotherrelevantissuesandrecordthe observationsinhisauditnotes.

102.SpecialAudit.-(1)Wherespecialauditisrequiredtobeconductedinaccordancewith theprovisionsofsection66,theofficerreferredtointhesaidsectionshallissueadirection inFORMGSTADT-03totheregisteredpersontogethisrecordsauditedbyachartered accountantoracostaccountantspecifiedinthesaiddirection.

105.CertificationofcopiesofadvancerulingspronouncedbytheAuthority.-Acopy oftheadvancedrulingshallbecertifiedtobeatruecopyofitsoriginalbyanymemberof theAuthorityforAdvanceRuling.

(5)Onconclusionoftheaudit,theproperofficershallinformthefindingsofaudittothe registeredpersoninaccordancewiththeprovisionsofsub-section(6)ofsection65in FORMGSTADT-02.

(2)Theapplicationreferredtoinsub-rule(1),theverificationcontainedthereinandallthe relevantdocumentsaccompanyingsuchapplicationshallbesignedinthemannerspecified inrule26.

(2)Onconclusionofthespecialaudit,theregisteredpersonshallbeinformedofthe findingsofthespecialauditinFORMGSTADT-04.

TO (4)Theproperofficermayinformtheregisteredpersonofthediscrepanciesnoticed,ifany, asobservedintheauditandthesaidpersonmayfilehisreplyandtheproperofficershall finalisethefindingsoftheauditafterdueconsiderationofthereplyfurnished.

106.FormandmannerofappealtotheAppellateAuthorityforAdvanceRuling.- (1)Anappealagainsttheadvancerulingissuedundersub-section(6)ofsection98shallbe madebyanapplicantonthecommonportalinFORMGSTARA-02andshallbe accompaniedbyafeeoftenthousandrupeestobedepositedinthemannerspecifiedin section49.

(2)Anappealagainsttheadvancerulingissuedundersub-section(6)ofsection98shallbe madebytheconcernedofficerorthejurisdictionalofficerreferredtoinsection100onthe PART-I] [PART-I

agarbait

Chapter-XIII AppealsandRevision

LAGAZETTEDEL'ETAT

Explanation.-Fortheprovisionsofthisrule,theappealshallbetreatedasfiledonly whenthefinalacknowledgement,indicatingtheappealnumber,isissued.

(d)theAuthority,

(b)theconcernedofficerofcentraltaxandStateorUnionterritorytax;

(c)thejurisdictionalofficerofcentraltaxandStateorUnionterritorytax;and

(a)theapplicantandtheappellant;

Providedthatwherethecertifiedcopyofthedecisionororderissubmitted withinsevendaysfromthedateoffilingtheFORMGSTAPL-01,thedateoffiling oftheappealshallbethedateoftheissueoftheprovisionalacknowledgementand wherethesaidcopyissubmittedaftersevendays,thedateoffilingoftheappcal shallbethedateofthesubmissionofsuchcopy.

inaccordancewiththeprovisionsofsub-section(4)ofsection101oftheAct.

(b)inthecaseofanapplicant,inthemannerspecifiedinrule26.

(a)inthecaseoftheconcernedofficerorjurisdictionalofficer,byanofficer authorisedinwritingbysuchofficer;and

commonportalinFORMGSTARA-03andnofeeshallbepayablebythesaidofficerfor filingtheappeal.

108.AppealtotheAppellateAuthority.-(1)AnappealtotheAppellateAuthorityunder sub-section(1)ofsection107shallbefiledinFORMGSTAPL-01,alongwiththe relevantdocuments,eitherelectronicallyorotherwiseasmaybenotifiedbythe Commissioner,andaprovisionalacknowledgementshallbeissuedtotheappellant immediately.

107.CertificationofcopiesoftheadvancerulingspronouncedbytheAppellate Authority.AcopyoftheadvancerulingpronouncedbytheAppellateAuthorityfor AdvanceRulinganddulysignedbytheMembersshallbesentto-

(3)Theappealreferredtoinsub-rule(1)orsub-rule(2),theverificationcontainedtherein andalltherelevantdocumentsaccompanyingsuchappealshallbesigned,-

(3) Acertifiedcopyofthedecisionororderappealedagainstshallbesubmittedwithin sevendaysoffilingtheappealundersub-rule(1)andafinalacknowledgement, indicatingappealnumbershallbeissuedthereafterinFORMGSTAPL-02bythe AppellateAuthorityoranofficerauthorisedbyhiminthisbehalf:

(2)ThegroundsofappealandtheformofverificationascontainedinFORMGSTAPL- 01shallbesignedinthemannerspecifiedinrule26.

1010 1011

LAGAZETTEDEL'ETAT

Explanation.-Forthepurposesofthisrule,theappealshallbetreatedasfiledonlywhenthe finalacknowledgementindicatingtheappealnumberisissued.

Providedthatwherethecertifiedcopyofthedecisionororderissubmittedwithin sevendaysfromthedateoffilingtheFORMGSTAPL-05,thedateoffilingoftheappeal shallbethedateoftheissueoftheprovisionalacknowledgementandwherethesaidcopyis submittedaftersevendays,thedateoffilingoftheappealshallbethedateofthe submissionofsuchcopy.

111.ApplicationtotheAppellateTribunal.-(1)AnapplicationtotheAppellateTribunal undersub-section(3)ofsection112shallbemadeelectronicallyorotherwise,inFORM GSTAPL-07,alongwiththerelevantdocumentsonthecommonportal.

53 109.ApplicationtotheAppellateAuthority.-(1)AnapplicationtotheAppellate Authorityundersub-section(2)ofsection107shallbemadeinFORMGSTAPL-03, alongwiththerelevantdocuments,eitherelectronicallyorotherwiseasmaybenotifiedby theCommissioner.

(2)Acertifiedcopyofthedecisionororderappealedagainstshallbesubmittedwithin sevendaysoffilingtheapplicationundersub-rule(1)andanappealnumbershallbe generatedbytheRegistrar.

110.AppealtotheAppellateTribunal.-(1)AnappealtotheAppellateTribunalunder sub-section(1)ofsection112shallbefiledalongwiththerelevantdocumentseither electronicallyorotherwiseasmaybenotifiedbytheRegistrar,inFORMGSTAPL-05,on thecommonportalandaprovisionalacknowledgementshallbeissuedtotheappellant immediately.

(6)ThereshallbenofeeforapplicationmadebeforetheAppellateTribunalforrectification oferrorsreferredtoinsub-section(10)ofsection112.

(5)Thefeesforfilingofappealorrestorationofappealshallbeonethousandrupeesfor everyonelakhrupeesoftaxorinputtaxcreditinvolvedorthedifferenceintaxorinputtax creditinvolvedortheamountoffine,feeorpenaltydeterminedintheorderappealed against,subjecttoamaximumoftwentyfivethousandrupees.

(2)Acertifiedcopyofthedecisionororderappealedagainstshallbesubmittedwithin sevendaysofthefilingtheapplicationundersub-rule(1)andanappealnumbershallbe generatedbytheAppellateAuthorityoranofficerauthorisedbyhiminthisbehalf.

(4)Acertifiedcopyofthedecisionororderappealedagainstalongwithfeesasspecifiedin sub-rule(5)shallbesubmittedtotheRegistrarwithinsevendaysofthefilingoftheappeal undersub-rule(1)andafinalacknowledgement,indicatingtheappealnumbershallbe issuedthereafterinFORMGSTAPL-02bytheRegistrar:

(3)Theappealandthememorandumofcrossobjectionsshallbesignedinthemanner specifiedinrule26.

(2)Amemorandumofcross-objectionstotheAppellateTribunalundersub-section(5)of section112shallbefiledeitherelectronicallyorotherwiseasmaybenotifiedbythe Registrar,inFORMGSTAPL-06.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

c)wheretheappellantwaspreventedbysufficientcausefromproducingbefore theadjudicatingauthorityor,asthecasemaybe,theAppellateAuthorityany evidencewhichisrelevanttoanygroundofappeal;or

(a)toexaminetheevidenceordocumentortocross-examineanywitness producedbytheappellant;or

(b)toproduceanyevidenceoranywitnessinrebuttaloftheevidenceproduced bytheappellantundersub-rule(1).

(d)wheretheadjudicatingauthorityor,asthecasemaybe,theAppellate Authorityhasmadetheorderappealedagainstwithoutgivingsufficient opportunitytotheappellanttoadduceevidencerelevanttoanygroundof

(a)wheretheadjudicatingauthorityor,asthecasemaybe,theAppellate Authorityhasrefusedtoadmitevidencewhichoughttohavebeenadmitted; or

(b)wheretheappellantwaspreventedbysufficientcausefromproducingthe evidencewhichhewascalledupontoproducebytheadjudicatingauthority or,asthecasemaybe,theAppellateAuthority;or (

(4)NothingcontainedinthisruleshallaffectthepoweroftheAppellateAuthorityor theAppellateTribunaltodirecttheproductionofanydocument,ortheexamination ofanywitness,toenableittodisposeoftheappeal.

(3)TheAppellateAuthorityortheAppellateTribunalshallnottakeanyevidence producedundersub-rule(1)unlesstheadjudicatingauthorityoranofficer authorisedinthisbehalfbythesaidauthorityhasbeenallowedareasonable opportunity-

appeal. (2)Noevidenceshallbeadmittedundersub-rule(1)unlesstheAppellateAuthorityor theAppellateTribunalrecordsinwritingthereasonsforitsadmission.

115.DemandconfirmedbytheCourt.-Thejurisdictionalofficershallissueastatementin FORMGSTAPL-04clearlyindicatingthefinalamountofdemandconfirmedbytheHigh Courtor,asthecasemaybe,theSupremeCourt.

113.OrderofAppellateAuthorityorAppellateTribunal.-(1)TheAppellateAuthority shall,alongwithitsorderundersub-section(11)ofsection107,issueasummaryofthe orderinFORMGSTAPL-04clearlyindicatingthefinalamountofdemandconfirmed.

114.AppealtotheHighCourt.-(1)AnappealtotheHighCourtundersub-section(1)of section117shallbefiledinFORMGSTAPL-08.

112.ProductionofadditionalevidencebeforetheAppellateAuthorityortheAppellate Tribunal.-(1)TheappellantshallnotbeallowedtoproducebeforetheAppellate AuthorityortheAppellateTribunalanyevidence,whetheroralordocumentary,otherthan theevidenceproducedbyhimduringthecourseoftheproceedingsbeforetheadjudicating authorityor,asthecasemaybe,theAppellateAuthorityexceptinthefollowing circumstances,namely:-

(2) ThejurisdictionalofficershallissueastatementinFORMGSTAPL-04clearly indicatingthefinalamountofdemandconfirmedbytheAppellateTribunal.

(2)ThegroundsofappealandtheformofverificationascontainedinFORMGSTAPL-08 shallbesignedinthemannerspecifiedinrule26.

1012 1013

ChapterXIV TransitionalProvisions

LAGAZETTEDEL'ETAT

(i) thenameofthesupplier,serialnumberanddateofissueofthe invoicebythesupplieroranydocumentonthebasisofwhichcreditofinputtax wasadmissibleundertheexistinglaw;

applicant;and

(ii)theamountoftaxordutyyettobeavailedorutilizedbywayofinputtax creditundereachoftheexistinglawstilltheappointedday;

(i)theamountoftaxordutyavailedorutilizedbywayofinputtaxcredit undereachoftheexistinglawstilltheappointedday;and

(c)inthecaseofaclaimundersub-section(5)ofsection140,furnishthefollowing

(ii)theserialnumberandvalueofdeclarationsinFormsCorFandcertificatesin FormsEorHorFormIspecifiedinrule12oftheCentralSalesTax(Registration andTurnover)Rules,1957submittedbytheapplicantinsupportoftheclaims referredtoinsub-clause(i);

(i)thevalueofclaimsundersection3,sub-section(3)ofsection5,sections6and 6Aandsub-section(8)ofsection8oftheCentralSalesTaxAct,1956madebythe

Providedthatinthecaseofaclaimundersub-section(1)ofsection140,theapplication shallspecifyseparately-

(a)inthecaseofaclaimundersub-section(2)ofsection140,specifyseparatelythe followingparticularsinrespectofeveryitemofcapitalgoodsasontheappointedday-

details,namely:-

ProvidedthattheCommissionermay,ontherecommendationsoftheCouncil, extendtheperiodofninetydaysbyafurtherperiodnotexceedingninetydays.

(b)inthecaseofaclaimundersub-section(3)orclause(b)ofsub-section(4)or sub-section(6)orsub-section(8)ofsection140,specifyseparatelythedetailsofstockheld ontheappointedday;

117.Taxordutycreditcarriedforwardunderanyexistinglaworongoodsheldin stockontheappointedday.-(1)Everyregisteredpersonentitledtotakecreditof inputtaxundersection140shall,withinninetydaysoftheappointedday,submita declarationelectronicallyinFORMGSTTRAN-1,dulysigned,onthecommon portalspecifyingtherein,separately,theamountofinputtaxcredittowhichheis entitledundertheprovisionsofthesaidsection:

116.Disqualificationformisconductofanauthorisedrepresentative.-Wherean authorisedrepresentative,otherthanthosereferredtoinclause(b)orclause(c)ofsub- section(2)ofsection116isfound,uponanenquiryintothematter,guiltyofmisconductin connectionwithanyproceedingsundertheAct,theCommissionermay,afterprovidinghim anopportunityofbeingheard,disqualifyhimfromappearingasanauthorised representative.

(2)Everydeclarationundersub-rule(1)shall-

PART-I] [PART-I

LAGAZETTEDEL'ETAT

thequantityincaseofgoodsandtheunitorunitquantitycode

services;and

thereof;

(v) thedateonwhichthereceiptofgoodsorservicesisenteredinthe booksofaccountoftherecipient.

(ii)ovithedescriptionandvalueofthegoodsorservices;noitroitilanpaidoff

(iv)theamountofeligibletaxesanddutiesor,asthecasemaybe,the valueaddedtax[orentrytax]chargedbythesupplierinrespectofthegoodsor

( iii)

used

118.Declarationtobemadeunderclause(c)ofsub-section(11)ofsection142.-Every persontowhomtheprovisionofclause(c)ofsub-section(11)ofsection142applies,shall

Providedthatwhereintegratedtaxispaidonsuchgoods,theamountofcreditshall beallowedattherateofthirtypercent.andtwentypercent.respectivelyofthesaidtax;

(v)thestockofgoodsonwhichthecreditisavailedissostoredthatitcanbeeasily identifiedbytheregisteredperson.onlensailqquz

(iv)theamountofcreditallowedshallbecreditedtotheelectroniccreditledgerofthe applicantmaintainedinFORMGSTPMT-2onthecommonportal;and

(ii)Theinputtaxcreditreferredtoinsub-clause(i)shallbeallowedattherateofsixtyper cent.onsuchgoodswhichattractcentraltaxattherateofninepercent.ormoreandforty percent.forothergoodsofthecentraltaxapplicableonsupplyofsuchgoodsafterthe appointeddateandshallbecreditedafterthecentraltaxpayableonsuchsupplyhasbeen paid:

(i)suchgoodswerenotunconditionallyexemptfromthewholeofthedutyofexcise specifiedintheFirstScheduletotheCentralExciseTariffAct,1985orwerenotnilratedin thesaidSchedule;

(b)Thecreditofcentraltaxshallbeavailedsubjecttosatisfyingthefollowingconditions, namely:-

(ii)thedocumentforprocurementofsuchgoodsisavailablewiththeregisteredperson;

(iii)theregisteredpersonavailingofthisschemeandhavingfurnishedthedetailsofstock heldbyhiminaccordancewiththeprovisionsofclause(b)ofsub-rule(2),submitsa statementinFORMGSTTRAN2attheendofeachofthesixtaxperiodsduringwhich theschemeisinoperationindicatingtherein,thedetailsofsuppliesofsuchgoodseffected duringthetaxperiod;

(iii)Theschemeshallbeavailableforsixtaxperiodsfromtheappointeddate.

(3)TheamountofcreditspecifiedintheapplicationinFORMGSTTRAN-1shallbe creditedtotheelectroniccreditledgeroftheapplicantmaintainedinFORMGSTPMT-2 onthecommonportal. VER

(4)(a)(i)Aregisteredpersonwhowasnotregisteredundertheexistinglawshall,in accordancewiththeprovisotosub-section(3)ofsection140,beallowedtoavailofinput taxcreditongoods(onwhichthedutyofcentralexciseor,asthecasemaybe,additional dutiesofcustomsundersub-section(1)ofsection3oftheCustomsTariffAct,1975,is leviable)heldinstockontheappointeddayinrespectofwhichheisnotinpossessionof anydocumentevidencingpaymentofcentralexciseduty.

1014 1015

ChapterXV

Anti-Profiteering

LAGAZETTEDEL'ETAT

(b)fourTechnicalMemberswhoareorhavebeenCommissionersofStatetaxor centraltaxorhaveheldanequivalentpostundertheexistinglaw,

(a)aChairmanwhoholdsorhasheldapostequivalentinranktoaSecretarytothe GovernmentofIndia;and

tobenominatedbytheCouncil.

(a)oneofficeroftheStateGovernment,tobenominatedbytheCommissioner,and

(b)oneofficeroftheCentralGovernment,tobenominatedbytheChief Commissioner.

withinaperiodofninetydaysoftheappointedday,submitadeclarationelectronicallyin FORMGSTTRAN-1furnishingtheproportionofsupplyonwhichValueAddedTaxor servicetaxhasbeenpaidbeforetheappointeddaybutthesupplyismadeafterthe appointedday,andtheInputTaxCreditadmissiblethereon.

120.Detailsofgoodssentonapprovalbasis.-Everypersonhavingsentgoodson approvalundertheexistinglawandtowhomsub-section(12)ofsection142appliesshall, withinninetydaysoftheappointedday,submitdetailsofsuchgoodssentonapprovalin FORMGSTTRAN-1.

122.ConstitutionoftheAuthority.-TheAuthorityshallconsistof,-

123.ConstitutionoftheStandingCommitteeandScreeningCommittees.-(1)The CouncilmayconstituteaStandingCommitteeonAnti-profiteeringwhichshallconsistof suchofficersoftheStateGovernmentandCentralGovernmentasmaybenominatedbyit.

121.Recoveryofcreditwronglyavailed.-Theamountcreditedundersub-rule(3)ofrule 117maybeverifiedandproceedingsundersection73or,asthecasemaybe,section74 shallbeinitiatedinrespectofanycreditwronglyavailed,whetherwhollyorpartly.

124.Appointment,salary,allowancesandothertermsandconditionsofserviceof the ChairmanandMembersoftheAuthority:-(1)TheChairmanandMembersof theAuthorityshallbeappointedbytheCentralGovernmentontherecommendationsofa SelectionCommitteetobeconstitutedforthepurposebytheCouncil.

119.Declarationofstockheldbyaprincipalandagent.-Everypersontowhomthe provisionsofsub-section14ofsection142applyshall,withinninetydaysoftheappointed day,submitadeclarationelectronicallyinFORMGSTTRAN-1,specifyingtherein,the stockoftheinputs,semi-finishedgoodsorfinishedgoods,asapplicable,heldbyhimonthe appointedday.

(2) AStatelevelScreeningCommitteeshallbeconstitutedineachStatebytheState Governmentswhichshallconsistof-

PART-I] [PART-I

oiasis?

vihontuAsli LAGAZETTEDEL'ETAT.

passedonbywayofcommensuratereductioninpricesalongwith

(a)reductioninprices;

ProvidedthatpersonshallnotbeselectedastheChairman,ifhehas attainedtheageofsixty-twoyears.

(b)returntotherecipient,anamountequivalenttotheamountnot ProvidedthatwherearetiredofficerisselectedasaTechnical Member,heshallbepaidamonthlysalaryofRs.2,05,400reducedbythe amountofpension.

ProvidedthatwherearetiredofficerisselectedasaChairman,he shallbepaidamonthlysalaryofRs.2,25,000reducedbytheamountof pension.

TheTechnicalMemberoftheAuthorityshallholdofficeforatermoftwo yearsfromthedateonwhichheentersuponhisoffice,oruntilheattainsthe ageofsixty-fiveyears,whicheverisearlierandshallbeeligiblefor reappointment:

ProvidedthatpersonshallnotbeselectedasaTechnicalMemberif hehasattainedtheageofsixty-twoyears.

inrateoftaxonsupplyofgoodsorservicesorthebenefitofinputtaxcredit therecipientbywayofcommensuratereductioninprices;oqgA to (2) TheChairmanshallbepaidamonthlysalaryofRs.2,25,000(fixed)and otherallowancesandbenefitsasareadmissibletoaCentralGovernment officerholdingpostscarryingthesamepay:

(4) TheChairmanshallholdofficeforatermoftwoyearsfromthedateon whichheentersuponhisoffice,oruntilheattainstheageofsixty-five years,whicheverisearlierandshallbeeligibleforreappointment:

(3) TheTechnicalMembershallbepaidamonthlysalaryofRs.2,05,400(fixed) andshallbeentitledtodrawallowancesasareadmissibletoaGovernment ofIndiaofficerholdingGroup'A'postcarryingthesamepay:

(5)

(i) todeterminewhetheranyreductioninrateoftaxonanysupplyofgoodsor servicesorthebenefitoftheinputtaxcredithasbeenpassedontothe recipientbywayofcommensuratereductioninprices;

(iii)toorder,

(ii)toidentifytheregisteredpersonwhohasnotpassedonthebenefitofreduction

126.Powertodeterminethemethodologyandprocedure.-TheAuthoritymay determinethemethodologyandprocedurefordeterminationastowhetherthereductionin rateoftaxonthesupplyofgoodsorservicesorthebenefitofinputtaxcredithasbeen passedonbytheregisteredpersontotherecipientbywayofcommensuratereductionin prices.

127.DutiesoftheAuthority.-ItshallbethedutyoftheAuthority,-

125.SecretarytotheAuthority.-TheAdditionalDirectorGeneralofSafeguardsunder theBoardshallbetheSecretarytotheAuthority.

1016 1017

LAGAZETTEDEL'ETAT

Pinterestattherateofeighteenpercent.fromthedateofcollectionof higheramounttillthedateofreturnofsuchamountorrecoveryof theamountnotreturned,asthecasemaybe,incasetheeligible persondoesnotclaimreturnoftheamountorisnotidentifiable,and depositingthesameintheFundreferredtoinsection57;

(c)impositionofpenaltyasspecifiedintheAct;and

havebeeninitiated;

(d)cancellationofregistrationundertheAct.

(c)thetimelimitallowedtotheinterestedpartiesandotherpersonswhomay haveinformationrelatedtotheproceedingsforfurnishingtheirreply.

( b)summaryofstatementoffactsonwhichtheallegationsarebased;and

(a)thedescriptionofthegoodsorservicesinrespectofwhichtheproceedings

128.ExaminationofapplicationbytheStandingCommitteeandScreening Committee.-(1)TheStandingCommitteeshall,withinaperiodoftwomonthsfromthe dateofreceiptofawrittenapplication,insuchformandmannerasmaybespecifiedbyit, fromaninterestedpartyorfromaCommissioneroranyotherperson,examinetheaccuracy andadequacyoftheevidenceprovidedintheapplicationtodeterminewhetherthereis prima-facieevidencetosupporttheclaimoftheapplicantthatthebenefitofreductionin rateoftaxonanysupplyofgoodsorservicesorthebenefitofinputtaxcredithasnotbeen passedontotherecipientbywayofcommensuratereductioninprices.

129.Initiationandconductofproceedings.-(1)WheretheStandingCommitteeis satisfiedthatthereisaprima-facieevidencetoshowthatthesupplierhasnotpassedonthe benefitofreductioninrateoftaxonthesupplyofgoodsorservicesorthebenefitofinput taxcredittotherecipientbywayofcommensuratereductioninprices,itshallreferthe mattertoDirectorGeneralofSafeguardsforadetailedinvestigation.

(4) TheDirectorGeneralofSafeguardsmayalsoissuenoticestosuchotherpersonsas deemedfitforfairenquiryintothematter.

(6)TheDirectorGeneralofSafeguardsshallcompletetheinvestigationwithinaperiodof threemonthsofreceiptofreferencefromtheStandingCommitteeorwithinsuchextended

(3)TheDirectorGeneralofSafeguardsshall,beforeinitiationofinvestigation,issuea noticetotheinterestedpartiescontaining,interalia,informationonthefollowing,namely:-

(5)TheDirectorGeneralofSafeguardsshallmakeavailabletheevidencepresentedtoitby oneinterestedpartytotheotherinterestedparties,participatingintheproceedings.

(2)TheDirectorGeneralofSafeguardsshallconductinvestigationandcollectevidence necessarytodeterminewhetherthebenefitofreductioninrateoftaxonanysupplyof goodsorservicesorthebenefitoftheinputtaxcredithasbeenpassedontotherecipientby wayofcommensuratereductioninprices.

(2)Allapplicationsfrominterestedpartiesonissuesoflocalnatureshallfirstbeexamined bytheStatelevelScreeningCommitteeandtheScreeningCommitteeshall,uponbeing satisfiedthatthesupplierhascontravenedtheprovisionsofsection171,forwardthe applicationwithitsrecommendationstotheStandingCommitteeforfurtheraction.

PART-I] [PART-I

LAGAZETTEDEL'ETAT

(a)reductioninprices;

(b)returntotherecipient,anamountequivalenttotheamountnotpassedonbywayof commensuratereductioninpricesalongwithinterestattherateofeighteenpercent. fromthedateofcollectionofhigheramounttillthedateofreturnofsuchamountor recoveryoftheamountincludinginterestnotreturned,asthecasemaybe,incasethe

131.Cooperationwithotheragenciesorstatutoryauthorities.-WheretheDirector GeneralofSafeguardsdeemsfit,hemayseekopinionofanyotheragencyorstatutory authoritiesindischargeofhisduties.

133.OrderoftheAuthority.-(1)TheAuthorityshall,withinaperiodofthreemonths fromthedateofreceiptofthereportfromtheDirectorGeneralofSafeguardsdetermine whetheraregisteredpersonhaspassedonthebenefitofreductioninrateoftaxonthe supplyofgoodsorservicesorthebenefitofinputtaxcredittotherecipientbywayof commensuratereductioninprices.

periodnotexceedingafurtherperiodofthreemonthsforreasonstoberecordedinwriting asallowedbytheStandingCommitteeand,uponcompletionoftheinvestigation,furnishto theAuthorityareportofitsfindings,alongwiththerelevantrecords.

132.Powertosummonpersonstogiveevidenceandproducedocuments.-(1)The DirectorGeneralofSafeguards,oranofficerauthorisedbyhiminthisbehalf,shallbe deemedtobetheproperofficertoexercisepowertosummonanypersonwhoseattendance heconsidersnecessaryeithertogiveevidenceortoproduceadocumentoranyotherthing undersection70andshallhavepowerinanyinquiryinthesamemanner,asprovidedinthe caseofacivilcourtundertheprovisionsoftheCodeofCivilProcedure,1908(5of1908).

130.Confidentialityofinformation.-(1)Notwithstandinganythingcontainedinsub- rules(3)and(5)ofrule129andsub-rule(2)ofrule133,theprovisionsofsection11ofthe RighttoInformationAct,2005(22of2005),shallapplymutatismutandistothedisclosure ofanyinformationwhichisprovidedonaconfidentialbasis.

(3)WheretheAuthoritydeterminesthataregisteredpersonhasnotpassedonthebenefitof reductioninrateoftaxonthesupplyofgoodsorservicesorthebenefitofinputtaxcreditto therecipientbywayofcommensuratereductioninprices,theAuthoritymayorder- (A)

(2)Everysuchinquiryreferredtoinsub-rule(1)shallbedeemedtobeajudicial proceedingswithinthemeaningofsections193and228oftheIndianPenalCode(45of 1860).

(2)AnopportunityofhearingshallbegrantedtotheinterestedpartiesbytheAuthority whereanyrequestisreceivedinwritingfromsuchinterestedparties.

(2)TheDirectorGeneralofSafeguardsmayrequirethepartiesprovidinginformationon confidentialbasistofurnishnon-confidentialsummarythereofandif,intheopinionofthe partyprovidingsuchinformation,thesaidinformationcannotbesummarised,suchparty maysubmittotheDirectorGeneralofSafeguardsastatementofreasonsastowhy summarisationisnotpossible.

1018 1019

mialo tot no

ChapterXVI

E-wayRules

LAGAZETTEDEL'ETAT

a.suppliersofgoodsorservicesundertheproceedings;and b.recipientsofgoodsorservicesundertheproceedings;

depositingthesameintheFundreferredtoinsection57;

eligiblepersondoesnotclaimreturnoftheamountorisnotidentifiable,and

(d)"ScreeningCommittee"meanstheStatelevelScreeningCommitteeconstituted intermsofsub-rule(2)ofrule123oftheserules.

(c)"interestedparty"includes-

(b)"Committee"meanstheStandingCommitteeonAnti-profiteeringconstitutedby theCouncilintermsofsub-rule(1)ofrule123oftheserules;

(a)"Authority"meanstheNationalAnti-profiteeringAuthorityconstitutedunder rule122;

Explanation.-ForthepurposesofthisChapter,

(c)impositionofpenaltyasspecifiedundertheAct;and

(d)cancellationofregistrationundertheAct.

134.Decisiontobetakenbythemajority.-IftheMembersoftheAuthoritydifferin opiniononanypoint,thepointshallbedecidedaccordingtotheopinionofthemajority.

137.TenureofAuthority.-TheAuthorityshallceasetoexistaftertheexpiryoftwo yearsfromthedateonwhichtheChairmanentersuponhisofficeunlesstheCouncil recommendsotherwise.

135.Compliancebytheregisteredperson.-AnyorderpassedbytheAuthorityunder theserulesshallbeimmediatelycompliedwithbytheregisteredpersonfailingwhichaction shallbeinitiatedtorecovertheamountinaccordancewiththeprovisionsoftheIntegrated GoodsandServicesTaxActortheCentralGoodsandServicesTaxActortheUnion territoryGoodsandServicesTaxActortheStateGoodsandServicesTaxActofthe respectiveStates,asthecasemaybe.

136.Monitoringoftheorder.-TheAuthoritymayrequireanyauthorityofcentraltax, StatetaxorUnionterritorytaxtomonitorimplementationoftheorderpassedbyit.

138.E-wayrule.-TillsuchtimeasanE-waybillsystemisdevelopedandapprovedbythe Council,theGovernmentmay,bynotification,specifythedocumentsthatthepersonin chargeofaconveyancecarryinganyconsignmentofgoodsshallcarrywhilethegoodsare inmovementorintransitstorage.

PART-I] [PART-I

138′E-B tell

CODAG

THECONG 290102buaabooD

berastsin

ofbotsitiniedllarda

gains

2basabooγιαπησι

[Forclaimmadeundersection18(1)(d)]

6. 132 Combisnespåpe

Dateonwhichgoodsorservicesbecomestaxable

[Forclaimmadeundersection18(1)(b)]

Dateofgrantofvoluntaryregistration

[Forclaimundersection18(1)(a)andsection18(1)(c))]

section9(3)andsection9(4)

Datefromwhichliabilitytopaytaxarisesundersection9,except

Tradename,ifany

Legalname

GSTIN

Section18(1)(d)

LAGAZETTEDEL'ETAT

Section18(1)(c)

Section18(1)(b)

Section18(1)(a)

Claimmadeunder

XBT29 2900 bns

Declarationforclaimofinputtaxcreditundersub-section(1)ofsection18

bro

100

baseldsitionsbitonetotomssitomialotonzoobnonsidigils

[Seerule40(1)]

FormGSTITC-01

1020 1021

Detailsofstockofinputs,inputscontainedinsemi-finishedgoodsorfinishedgoodsandcapitalgoodsonwhichITCisclaimed

8.Claimundersection18(1)(c)orsection18(1)(d)

*Incaseitisnotfeasibletoidentifyinvoice,theprincipleoffirst-in-firstoutmaybefollowed.

7(b)Inputscontainedinsemi-finishedorfinishedgoodsheldinstock

7(a)Inputsheldinstock

1 LAGAZETTEDEL'ETAT

Cess Integrate dTax

State Tax

UTTax

Central Tax

tion under CX/ VATof supplier

No.Date

No. AmountofITCclaimed(Rs.)

Value (Asadjustedby debitnote/credit note)

Quant ity

Unit Quantit y Code (UQC)

Descriptionof inputsheldin stock,inputs containedin semi-finished orfinished goodsheldin stock

Invoice*

Sr.GSTIN/ Registra

Detailsofstockofinputsandinputscontainedinsemi-finishedgoodsorfinishedgoodsonwhichITCisclaimed

7.Claimundersection18(1)(a)orsection18(1)(b)

PART-I] [PART-I

(d) ( 1 ) 81 noitos 10 (8) (1 ) 81

bamisio zi OTI doidy no shoog badzieit to aboog bodzian -imse ni banisimos ataqui banatu

Το ποίπαίτοι

**Thevalueofcapitalgoodsshallbetheinvoicevalue reducedbyfivepercentage pointsperquarter ofa year orpartthereoffromthedateofinvoice

identifyinvoice,principleoffirstinandfirstoutmaybefollowed.

*Incaseitisnotfeasibleto

(c)Capitalgoodsinstock

(b)Inputscontainedinsemi-finishedorfinishedgoodsheldinstock

8(a)Inputsheldinstock

LAGAZETTEDEL'ETAT

10101901

rated Tax

Cess

State Tax

Central Tax

semi-finishedor finishedgoods heldinstock, capitalgoods

Date No.

Integ

UTTax

No.

Billof entry

Registra tion

(As adjusted bydebit note/cre ditnote)

Qty

Descriptionof inputsheldin stock,inputs containedin

Unit Quantity Code (UQC)

Invoice*/

Sr. GSTIN/

Value**

AmountofITCclaimed(Rs.)

benistnos alunnistuqni to lente la eli 1022 1023

LOL

Date dd/mm/yyyy

Designation/Status

Name

Signatureofauthorisedsignatory

herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmy knowledgeandbeliefandnothinghasbeenconcealedtherefrom.

10.Verification

e)Attachment(optionforuploadingcertificate)

LAGAZETTEDEL'ETAT

d)Dateofissuanceofcertificate

c)Membershipnumber

b)NameofthecertifyingCharteredAccountant/CostAccountant

a)NameoftheFirmissuingcertificate

9.ParticularsofcertifyingCharteredAccountantorCostAccountant[whereapplicable]

PART-I] [PART-I

Cess

Integrated Tax

UTTax

StateTax

Tax

Central

available

transferred

Tax

AmountofmatchedITC

AmountofmatchedITCtobe

7.DetailsofITCtobetransferred

6.Tradename,ifany

5.Legalnameoftransferee

4.GSTINoftransferee LAGAZETTEDEL'ETAT

3.Tradename,ifany

2.Legalnameoftransferor

1.GSTINoftransferor

DeclarationfortransferofITCincaseofsale,merger,demerger,amalgamation,leaseortransferofabusinessundersub-section(3)ofsection18

[Seerule-41(1)]

FormGSTITC-02

1024 7 1025

Date dd/mm/yyyy

Designation/Status

Name

Signatureofauthorisedsignatory

knowledgeandbeliefandnothinghasbeenconcealedtherefrom.

herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestof ofmy I

9.Verification LAGAZETTEDEL'ETAT

e)Attachment(optionforuploadingcertificate)

d)Dateofissuanceofcertificatetothetransferor

c)Membershipnumber

b)NameofthecertifyingCharteredAccountant/CostAccountant

a)NameoftheFirmissuingcertificate

8.ParticularsofcertifyingCharteredAccountantorCostAccountant

PART-I] [PART-I

5(b)Inputscontainedinsemi-finishedandfinishedgoodsheldinstock(whereinvoiceavailable)

5(a)Inputsheldinstock(whereinvoiceisavailable)

No.

Date

StateTax

CentralTax

Cess

UTTax

Integrated Tax

No.

Registration underCX/ VATof supplier

heldinstock,inputs containedinsemi- finishedorfinished goodsheldinstock andcapitalgoods

Quantity Code (UQC)

(As adjustedby debit note/credit note)

Sr.

GSTIN/

Qty

*Invoice/Bill ofentry

Descriptionofinputs

AmountofITCclaimed(Rs.)

Unit

Value**

5.Detailsofstockofinputsheldinstock,inputscontainedinsemi-finishedorfinishedgoodsheldinstock,andcapitalgoodsonwhichinputtaxcreditisrequiredtobe paidundersection18(4).

4(b).Datefromwhichexemptioniseffective [applicableonlyforsection18(4)]

LAGAZETTEDEL'ETAT

[applicableonlyforsection18(4)]

(ii)Dateoffiling

compositionscheme

(ARN)

4(a).Detailsofapplicationfiledtooptfor

(i)Applicationreferencenumber

3.Tradename,ifany

2.Legalname

1.GSTIN

DeclarationforintimationofITCreversal/paymentoftaxoninputsheldinstock,inputscontainedinsemi-finishedandfinishedgoodsheldinstockand capitalgoodsundersub-section(4)ofsection18

[Seerule44(4)]

FormGSTITC-03

1026 1027

CreditLedger

CashLedger

CESS

CreditLedger

IntegratedTax

CashLedger

CreditLedger

CashLedger

UTTax

StateTax

CashLedger CreditLedger

CentralTax

1 Cess Integrated Tax

UTTax

StateTax

CentralTax

standard

Tax payable

Sr. No.

AmountofITCpaid

Description

Paidthrough Cash/Credit Ledger

Debit entryno.

6.AmountofITCpayableandpaid(basedontable5)

**Thevalueofcapitalgoodsshallbetheinvoicevaluereducedbyfive percentagepointsperquarterofayearorpartthereoffromthedateofinvoice

( 2)IfInvoiceisnotavailableforcertaininputsorcapitalgoods,thevalueshallbeestimatedbasedonprevailingmarketprice

*(1)Incase,itisnotfeasibletoidentifyinvoice,theprincipleoffirstinfirstoutmaybefollowed.

LAGAZETTEDEL'ETAT

5(e)Capitalgoodsheldinstock(whereinvoicenotavailable)

5(d)Inputsheldinstockandascontainedinsemi-finished/finishedgoodsheldinstock(whereinvoicenotavailable)

(c)Capitalgoodsheldinstock(whereinvoiceavailable)

PART-I] [PART-I

(oldalieve solovni stadw) loote ni blod aboog letige ) ( 0 ) 2

sa ai bonistinos es bue loote ni blori ziqni (6) 2

blari eboog istiqs ( 5 ) LAGAZETTEDEL'ETAT

Datedd/mm/yyyy

Designation/Status

Name

Signatureofauthorisedsignatory

knowledgeandbeliefandnothinghasbeenconcealedtherefrom.

I herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmy

7.Verification 1028 1029

7 Cess Integrated tax

State/ UTtax

Central tax

Rateoftax(%)

Typeofgoods (Inputs/capital goods)

Taxable value LAGAZETTEDEL'E 'ETAT

Quantity UQC

ChallandateDescriptionof goods

GSTIN Stateincaseof unregisteredjob- worker

/Challanno.

4.Detailsofinputs/capitalgoodssentforjob-work

Year-

Quarter-

3.Period:

(b)Tradename,ifany-

(a)Legalname- 2.

GSTIN- 1.

Detailsofgoods/capitalgoodssenttojobworkerandreceivedback [Seerule-45(3)]

FormGSTITC-04

PART-I] 72 [PART-I

FOLIICOLILC-04

(P)

Date

Designation/Status..

Place

NameofAuthorisedSignatory

Signature

therefrom.

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealed

AMOLKGE

6.Verification LAGAZETTEDEL'ETAT

Date No.

GSTIN/Stateif jobworker unregistered

Stateofjob workerif unregistered

back/sentoutto anotherjob worker/ suppliedfrom premisesofjob worker

suppliedfrom premisesofjob worker

GSTIN/

Received

Original challanNo.

Challandetailsifsentto

anotherjobworker

Original challandate

Taxable value

Quantity

Description

UQC

Invoicedetailsincase

5.Detailsofinputs/capitalgoodsreceivedbackfromjobworkerorsentoutfrombusinessplaceofjob-work

1030 1031

Warehouseowner/operator

District

State

Longitude

District

Road/Street

FloorNo.

PINCode

basi

FormGSTENR-01

[Seerule58(1)]

LAGAZETTEDEL'ETAT

(xii)StatutoryBody

(iv)PrivateLimitedCompany

(ii)Partnership

(vi)Society/Club/Trust/AssociationofPersons

(xiv)ForeignCompanyRegistered(inIndia)

(x)LimitedLiabilityPartnership

ApplicationforEnrolmentu/s35(2)

Π(viii)PublicSectorUndertaking

[onlyforun-registeredpersons]

TT21sdmun

Godownowner/operator

Jurisdictiondetail

ParticularsofPrincipalPlaceofBusiness

Address

ContactInformation

Centre

ConstitutionofBusiness(PleaseSelecttheAppropriate)

NameoftheState

Dateofcommencementofbusiness

TransporterO

Coldstorageowner/operator

Typeofenrolment

(a)Legalname

(c)PAN

(d)Aadhaar(applicableincaseof proprietorshipconcernsonly)

(b)TradeName,ifany

Partnership

Latitude

BuildingNo./FlatNo.

Taluka/Block

Nameofthe Premises/Building

State

City/Town/Locality/Village

(a)

(b)

(xiii)ForeignLimitedLiability

(ix)UnlimitedCompany

(i)Proprietorship

(vii)GovernmentDepartment

(xi)LocalAuthority

(xv)Others(Pleasespecify)

(iii)HinduUndividedFamily

(v)PublicLimitedCompany

PART-I] [PART-I

Others(specify)

STD STD

Shared

Transportservices

RetailBusiness

Consent

Π Π

OfficeFaxNumber

OfficeTelephonenumber

Rented

Godown

LAGAZETTEDEL'ETAT

ColdStorage

Addforadditionalplace(s)ofbusiness,ifany

(Fillupthesameinformationasinitem7[(a),(b),(c)&(d)]

Leased

Natureofpremises

Natureofbusinessactivitybeingcarriedoutatabovementionedpremises(Pleasetickapplicable)

business

Detailsofadditionalplaceof

Own

Warehouse/Depot

Office/SaleOffice

MobileNumber

Others(Specify) OfficeEmailAddress

TotalnumberofBankAccountsmaintainedbytheapplicantforconductingbusiness

9. DetailsofBankAccounts(s)

(d)

(c)

1032

LastName

IFSC

Gender

MiddleName

Emailaddress

AadhaarNumber

DirectorIdentificationNumber(if any)

utigno.

FirstName

DD/MM/YYYY

Tobeauto-populated(Editmode)

DetailsofProprietor/allPartners/Karta/ManagingDirectorsandwholetimeDirector/Membersof ManagingCommitteeofAssociations/BoardofTrusteesetc.

Note-Addmoreaccounts

DetailsofBankAccount1

Designation/Status AccountNumber

BranchAddress

Particulars

TelephoneNo.withSTD

BankName

TypeofAccount

MobileNumber

10.

Photo

NameofFather

PAN

Name

(Upto10BankAccountstobereported)

DateofBirth 1033

LastName

District

Road/Street

FloorNo

PINCode

AadhaarNumber

PassportNo.(incaseof foreigners)

DirectorIdentification Number(ifany)

PassportNo.(incaseof foreigners)

District

Road/Street

FloorNo

PINCode

ZIPcode

Gender

MiddleName

Emailaddress

LAGAZETTEDEL'ETAT

Yes/No

FirstName

DD/MM/YYYY

Yes/No

DetailsofAuthorisedSignatory

Designation/Status

Particulars

ResidentialAddressinIndia

BuildingNo/FlatNo

MobileNumber

NameofFather

Name

Photo

TelephoneNo.with STD

Block/Taluka

State

PAN

NameofthePremises/Building

DateofBirth

ResidentialAddress

City/Town/Locality/Village

Areyouacitizenof India?

BuildingNo/FlatNo

Country(incaseofforeigneronly)

12.Consent 11.

Block/Taluka

NameofthePremises/Building

State

City/Town/Locality/Village

IonbehalfoftheholderofAadhaarnumbergive consentto"GoodsandServicesTaxNetwork"toobtainmydetailsfromUIDAIforthepurposeofauthentication.

AreyouacitizenofIndia?

PART-I] [PART-I

Signature

NameofAuthorisedSignatory

Designation/Status...

Date-

LAGAZETTEDEL'ETAT

Enrolmentno.-

Place:

Date:

Forofficeuse-

14.Verification

13.Listofdocumentsuploaded

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

(Identityandaddressproof)

"GoodsandServicesTaxNetwork"hasinformedmethatidentityinformationwouldonlybeusedforvalidating identityoftheAadhaarholderandwillbesharedwithCentralIdentitiesDataRepositoryonlyforthepurposeof authentication.

1034 1035

Placeof Supply (Nameof State/UT)

Cess Month

Year

(AmountinRs.for allTables)

State/

UTTax

Amount

Central Tax 21100

Integrated Tax [Seerule(59(1)]

FormGSTR-1

value Taxable LAGAZETTEDEL'ETAT

Rate Detailsofoutwardsuppliesofgoodsorservices

Value

Date

Invoicedetails

AggregateTurnoverintheprecedingFinancial

GSTIN Tradename,ifany

Year

Legalnameoftheregisteredperson

No.

commerceoperator

(a)

(b)

(a)

(b)AggregateTurnover-ApriltoJune,2017

UIN

GSTIN/

4B.Suppliesattractingtaxonreversechargebasis

4A.Suppliesotherthanthose(i)attractingreversechargeand(ii)suppliesmadethroughe-

4C.Suppliesmadethroughe-commerceoperatorattractingTCS(operatorwise,ratewise)

4.Taxableoutwardsuppliesmadetoregisteredpersons(includingUIN-holders)otherthan suppliescoveredbyTable6

PART-I]

Cess

Amount

7 IntegratedTax

6 Taxable

Value

5 Rate

4 Value

Date

Invoicedetails

No.

1 thanRs2.5lakh

GSTINofe-commerceoperator

Placeof Supply (State/UT)

5A.Outwardsupplies(otherthansuppliesmadethroughe-commerceoperator,ratewise) 5.Taxableoutwardinter-Statesuppliestoun-registeredpersonswheretheinvoicevalueismore [PART-I

Amt.

IntegratedTax

Taxable value

Rate

Shippingbill/Bill ofexport

No.Date

Value

boogtosoilqquebreotuotozliated

LAGAZETTEDEL'ETAT

Invoicedetails

No.Date operator

GSTINofrecipient

GSTINofe-commerce

6A.Exports

6C.Deemedexports

6B.SuppliesmadetoSEZunitorSEZDeveloper 5B.Suppliesmadethroughe-commerceoperatorattractingTCS(operatorwise,ratewise)

6.ZeroratedsuppliesandDeemedExports

1036

Cess

Non-GST supplies 5

StateTax/UTTax

Amount

Exempted (OtherthanNil 4

Central

Integrated

NilRated Supplies 2

value

TotalTaxable

Description Rateoftax

operatorattractingTCS]

GSTINofe-commerceoperator

7A.Intra-Statesupplies

7A(2).Outofsuppliesmentionedat7A(1),valueofsuppliesmadethroughe-CommerceOperators attractingTCS(operatorwise,ratewise)

7A(1).Consolidatedratewiseoutwardsupplies[includingsuppliesmadethroughe-commerce

7B.Inter-StateSupplieswhereinvoicevalueisuptoRs2.5Lakh[Ratewise]

7B(1).PlaceofSupply(NameofState)

7B(2).Outofthesuppliesmentionedin7B(1),thesuppliesmadethroughe-CommerceOperators

(operatorwise,ratewise)

8.Nilrated,exemptedandnonGSToutwardsupplies 7.Taxablesupplies(Netofdebitnotesandcreditnotes)tounregisteredpersonsotherthan thesuppliescoveredinTable5 betragein 1037

Place of supply

Cess 6

Cess

Tax

141516

Amount

State/UTTax 5

Amount

TaxTaxUT

IntegratedCentralState

rated/non-GSTsupply)

Central

RateTaxable Value

Integrated

91011

Date

bill

LAGAZETTEDEL'ETAT

value

TotalTaxable

5678

NoDateNo.

Notesorrefundvouchers

Reviseddetailsofdocumentor detailsoforiginalDebit/Credit

Rateoftax

No.Date

document

original

Detailsof

attractingTCS(operatorwise,ratewise)

GSTINofe-commerceoperator

persons

GSTINInv.Inv.GSTINInvoiceShippingValue

PlaceofSupply(NameofState)

10A(1).Outofsuppliesmentionedat10A,valueofsuppliesmadethroughe-CommerceOperators

Taxperiodforwhichthedetailsare beingrevised

10A.Intra-StateSupplies[includingsuppliesmadethroughe-commerceoperatorattractingTCS]

10B.Inter-StateSupplies[includingsuppliesmadethroughe-commerceoperatorattractingTCS]

10B(1).Outofsuppliesmentionedat10B,valueofsuppliesmadethroughe-CommerceOperators attractingTCS(operatorwise,ratewise)

9A.Iftheinvoice/Shippingbilldetailsfurnishedearlierwereincorrect

9C.DebitNotes/CreditNotes/Refundvoucher[amendmentsthereof]

9B.DebitNotes/CreditNotes/Refundvoucher[original]

8D.Intra-Statesuppliestounregistered

8B.Intra-Statesuppliestoregistered

8A.Inter-Statesuppliestoregistered

[Ratewise] 8C.Inter-Statesuppliestounregistered

10.Amendmentstotaxableoutwardsuppliestounregisteredpersonsfurnishedinreturnsfor earliertaxperiodsinTable7

9.Amendmentstotaxableoutwardsupplydetailsfurnishedinreturnsforearliertaxperiods inTable4,5and6[includingdebitnotes,creditnotes,refundvouchersissuedduring currentperiodandamendmentsthereof]

[ Ratewise]

PART-I] [PART-I

Cess

Amount

IntegratedCentralState/UT LAGAZETTEDEL'ETAT

supply

Placeof

GrossAdvance

Received/adjusted GSTINofe-commerceoperator

Rate

amounttobeaddedtooutputtaxliability)

11A(1).Intra-Statesupplies(RateWise)

11A(2).Inter-StateSupplies(RateWise)

11A.Advanceamountreceivedinthetaxperiodforwhichinvoicehasnotbeenissued(tax

I Informationforthecurrenttaxperiod

11.ConsolidatedStatementofAdvancesReceived/Advanceadjustedinthecurrenttaxperiod/ Amendmentsofinformationfurnishedinearliertaxperiod

1038

Cess

11B(2)

757Quisd

Netissued

11B(1)

1011

State/UT Tax

Amount

Cancelled 6

Central Tax

11A(1)11A(2)

Integrated Tax

Total number 5

Total

Taxable Value

value Total

Sr.No.

From To

Total

Quantity

Amendmentrelatingtoinformation furnishedinS.No.(select)

UQC

(RateWise)

Description

(Optional ifHSNis provided)

Furnishrevisedinformation]

Natureofdocument

HSN

PaymentVoucher

Invoicesforoutwardsupply Invoicesforinwardsupplyfrom

unregisteredperson RevisedInvoice

Receiptvoucher

Refundvoucher

CreditNote

DebitNote .Inter-StateSupplies

Month

2 3 5

7 11B(2)

11B(1).Intra-StateSupplies(RateWise)

Sr. No.

taxperiods[

IIAmendmentofinformationfurnishedinTableNo.11[1]inGSTR-1statementforearlier

Sr.No.

11B.Advanceamountreceivedinearliertaxperiodandadjustedagainstthesuppliesbeingshown inthistaxperiodinTableNos.4,5,6and7

13.Documentsissuedduringthetaxperiod

12.HSN-wisesummaryofoutwardsupplies 1039

aboo

bra

Verificationпо

50vie?

LAGAZETTEDEL'ETAT

DeliveryChallanforjobwork

DeliveryChallanforsupplyon approval

liquidgas

DeliveryChallanincasesother thanbywayofsupply (excludingatSno.9to11)

9 11DeliveryChallanincaseof

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefromandincaseofany reductioninoutputtaxliabilitythebenefitthereofhasbeen/willbepassedontotherecipientof supply.

PART-I]

Meda

2131

от8)1000,00 Designation/Status.

Signature

NameofAuthorisedSignatory.........

(6)

zsilqquzguibuloni

sciovai Place

Date [PART-I

HarmonizedSystemofNomenclature

LAGAZETTEDEL'ETAT

UniqueIdentityNumber

GoodsandServicesTaxIdentificationNumbero

Fromregisteredpersontounregisteredperson

Fromoneregisteredpersontoanotherregisteredperson

PlaceofSupply(RespectiveState)

UnitQuantityCode

f.BtoB:

a.GSTIN:

d.HSN:

e.POS:

g .BtoC:

b.UIN:

c.UQC:

a.Table4Aforsuppliesrelatingtootherthanreversecharge/made throughe-commerceoperator,rate-wise;

b.Table4Bforsuppliesattractingreversecharge,rate-wise;and Instructions-

allsuppliesasunder:

(i)becapturedin:

(iii)ForallBtoCsupplies(whetherinter-Stateorintra-State)whereinvoice valueisuptoRs.2,50,000/-State-wisesummaryofsupplies,rate-wise, shouldbeuploadedinTable7.

(ii)Forallinter-StateBtoCsupplies,whereinvoicevalueismorethanRs. 2,50,000/-(BtoCLarge)invoiceleveldetails,rate-wise,shouldbe uploadedinTable5;and

(i)ForallBtoBsupplies(whetherinter-Stateorintra-State),invoicelevel details,rate-wise,shouldbeuploadedinTable4,includingsupplies attractingreversechargeandthoseeffectedthroughe-commerceoperator. Outwardssupplyinformationinthesecategoriesaretobefurnished separatelyintheTable.

5.Table4capturinginformationrelatingtoBtoBsuppliesshould:

3.Aggregateturnoverofthetaxpayerfortheimmediateprecedingfinancialyear andfirstquarterofthecurrentfinancialyearshallbereportedinthe preliminaryinformationinTable3.Thisinformationwouldberequiredtobe submittedbythetaxpayersonlyinthefirstyear.Quarterlyturnover informationshallnotbecapturedinsubsequentreturns.Aggregateturnover shallbeauto-populatedinsubsequentyears.

4.Invoice-levelinformationpertainingtothetaxperiodshouldbereportedfor

1.Termsused:

2.ThedetailsinGSTR-1shouldbefurnishedby10thofthemonthsucceedingtherelevant taxperiod.

1040 1041

LAGAZETTEDEL'ETAT

thistable.

topc.Table4Crelatingtosupplieseffectedthroughe-commerceoperator attractingcollectionoftaxatsourceundersection52oftheAct, operatorwiseandrate-wise.

(ii)Taxablevaluenetofdebit/creditnoteraisedinaparticulartaxperiodand informationpertainingtoprevioustaxperiodswhichwasnotreported earlier,shallbereportedinTable10.Negativevaluecanbementionedin thistable,ifrequired; side

(i)BtoCsupplies(whetherinter-Stateorintra-State)withinvoicevalueupto Rs2,50,000;

(iii)DeemedExports

(sixdigits)followedbynumberofshippingbill.

(i)ExportsoutofIndia

(ii)SuppliestoSEZunit/andSEZdeveloper

(ii)CapturePlaceofSupply(PoS)onlyifthesameisdifferentfromthelocationofthe recipient.

11.ExporttransactionseffectedwithoutpaymentofIGST(underBond/Letterof Undertaking(LUT))needstobereportedunder"0"taxamountheadingin Table6Aand6B.

12.Table7tocaptureinformationinrespectoftaxablesupplyof:

10.Incaseofexporttransactions,GSTINofrecipientwillnotbethere.Henceit willremainblank.

8.Table6needstocaptureinformationaboutshippingbillanditsdate.However, iftheshippingbilldetailsarenotavailable,Table6willstillacceptthe information.Thesamecanbeupdatedthroughsubmissionofinformationin relationtoamendmentTable9inthetaxperiodinwhichthedetailsare availablebutbeforeclaiminganyrefund/rebaterelatedtothesaidinvoice. ThedetailofShippingBillshallbefurnishedin13digitscapturingportcode

9.AnysupplymadebySEZtoDTA,withoutthecoverofabillofentryis requiredtobereportedbySEZunitinGSTR-1.ThesuppliesmadebySEZon coverofabillofentryshallbereportedbyDTAunitinitsGSTR-2asimports inGSTR-2.TheliabilityforpaymentofIGSTinrespectofsupplyofservices would,becreatedfromthisTable..

7.Table6tocaptureinformationrelatedto:

6.Table5tocaptureinformationofBtoCLargeinvoicesandotherinformation shallbesimilartoTable4.ThePlaceofSupply(PoS)columnismandatoryin

PART-I] [PART-I

LAGAZETTEDEL'ETAT

(iv)PlaceofSupply(PoS)onlyifthesameisdifferentfromthelocationofthe recipient;

(v)Anydebit/creditnotepertainingtoinvoicesissuedbeforetheappointed dayundertheexistinglawalsotobereportedinthistable;and

(iii)Italsocapturesoriginalinformationofdebit/creditnoteissuedand amendmenttoitreportedinearliertaxperiods;Whilefurnishing informationtheoriginaldebitnote/creditnote,thedetailsofinvoiceshall bementionedinthefirstthreecolumns,Whilefurnishingrevisionofa debitnote/creditnote,thedetailsoforiginaldebitnote/creditnoteshall bementionedinthefirstthreecolumnsofthisTable,

(vi)Shippingbilltobeprovidedonlyincaseofexportstransactions amendment.

(vi)Table7BtocaptureinformationStatewiseandratewise.

(ii)Informationtobecapturedrate-wise;

(i)AmendmentsofBtoBsuppliesreportedinTable4,BtoCLarge suppliesreportedinTable5andSuppliesinvolvingexports/SEZunitor SEZdeveloper/deemedexportsreportedinTable6;

(v)Table7B(1)tocapturegrossinter-Statesuppliesincludingsuppliesmade throughe-commerceoperatorattractingcollectionoftaxatsourceand Table7B(2)tocapturesuppliesmadethroughe-commerceoperator attractingcollectionoftaxatsourceoutofgrosssuppliesreportedin Table7B(1);and

(iii)Transactionseffectedthroughe-commerceoperatorattractingcollection oftaxatsourceundersection52oftheActtobeprovidedoperatorwise andratewise;

(iv)Table7A(1)tocapturegrossintra-Statesupplies,rate-wise,including suppliesmadethroughe-commerceoperatorattractingcollectionoftaxat nosourceandTable7A(2)tocapturesuppliesmadethroughe-commerce operatorattractingcollectionoftaxatsourceoutofgrosssupplies reportedinTable7A(1);

15.Table11Acapturesinformationrelatedtoadvancesreceived,rate-wise,inthe taxperiodandtaxtobepaidthereonalongwiththerespectivePoS.Italso includesinformationinTable11Bforadjustmentoftaxpaidonadvance

14.Table10issimilartoTable9butcapturesamendmentinformationrelatedtoB toCsuppliesandreportedinTable7.

13.Table9tocaptureinformationof:

1042 1043

gaumentosesiiqque

namegethalaal)sson12.2stonsids

LAGAZETTEDEL'ETAT

receivedandreportedinearliertaxperiodsagainstinvoicesissuedinthe currenttaxperiod.Thedetailsofinformationrelatingtoadvanceswouldbe submittedonlyiftheinvoicehasnotbeenissuedinthesametaxperiodin whichtheadvancewasreceived.

5.00Cr.

17.ItwillbemandatorytoreportHSNcodeattwodigitslevelfortaxpayers havingannualturnoverintheprecedingyearaboveRs.1.50CrbutuptoRs. 5.00CrandatfourdigitslevelfortaxpayershavingannualturnoveraboveRs.

16.SummaryofsupplieseffectedagainstaparticularHSNcodetobereported onlyinsummarytable.Itwillbeoptionalfortaxpayershavingannualturnover uptoRs.1.50Crbuttheyneedtoprovideinformationaboutdescriptionof goods.

PART-I] [PART-I

11 batimdu

Placeof Supply (Nameof State/UT)

10 Year Month

Cess betrogetbusbevisosn

Tax 9

State/

Amount

Central Tax

Integrated Tax FormGSTR-1A

value

Taxable [Seerule59(4)]

LAGAZETTEDEL'ETAT

Detailsofautodraftedsupplies (FromGSTR2,GSTR4orGSTR6)

Rate

Value

Invoicedetails

Legalnameoftheregisteredperson

No.Date

(b)Tradename,ifany

GSTIN/ UIN

3A.Suppliesotherthanthoseattractingreversecharge(Fromtable3ofGSTR-2)

1.GSTIN

3B.Suppliesattractingreversecharge(Fromtable4AofGSTR-2)

2.(a)

3.Taxableoutwardsuppliesmadetoregisteredpersonsincludingsuppliesattractingwed reversechargeotherthanthesuppliescoveredinTableNo.4

1044

Cess 7

State Taxamount

/UT

Tax 121314

Central Tax

Amountoftax

IntegratedTax

Integrated Tax Taxablevalue

10 5

Rate

TaxablePlaceof valuesupply (Nameof State/UT)

Value

Value 3

Date

Invoicedetails

Date

56 2

No.

ReviseddetailsofRate documentordetailsof originalDebit/Credit Note

23 1

Detailsof original document

1 GSTINofrecipient

GSTINNo.DateGSTINNo. 4A.SuppliesmadetoSEZunitorSEZDeveloper

4B.Deemedexports

4.ZeroratedsuppliesmadetoSEZanddeemedexports

5.Debitnotes,creditnotes(includingamendmentsthereof)issuedduringcurrentperiod 1045

Designation/Status

art10entenSignatures

NameofAuthorisedSignatory

mo Verification

LAGAZETTEDEL'ETAT

Place Date

PART-I] [PART-I

Tax

StatCes

Centr al TaxUT

Month

Year

13141516

Integrat edTax

Capital

WhetherAmountofITCavailable

goods

inputor input service/

Ineligible forITC

(incl plantand machiner y)/

(AmountinRs.forallTables)

Autopopulated

Place of T)

State/U

supply (Name

CES S

910

Tax

e/ UT

Stat

al Tax FormGSTR-2 [Seerule60(1)]

Centr

ovig

AmountofTax

LAGAZETTEDEL'ETAT

sdlliwasod

Integrat edtax

Detailsofinwardsuppliesofgoodsorservices

ele value

RatTaxab

details Invoice

attractingreversecharge

0e e DatValu

123

(b)Tradename,ifany

N of GSTI

er suppliN

1.GSTIN

3.Inwardsuppliesreceivedfromaregisteredpersonotherthanthesupplies

2.(a)Legalnameoftheregisteredperson

1046

1516 StatCes e/

UT Tax

Tax

14 Centr al

13 Integrat edTax

12 WhetherAmountofITCavailable

service/

y)/ Ineligible inputor input

forITC

plantand machiner

Capital goods (incl.

State/U

Place of supply (Name

CES Sof

910

Tax

Stat

ale/ TaxUT

Centr

8 AmountofTax

7 edtax Integrat

6 RatTaxab e le value

Valu

23 Invoice details

NDat

1 GSTI N of

suppli

4A.Inwardsuppliesreceivedfromaregisteredsupplier(attractingreversecharge) 4.Inwardsuppliesonwhichtaxistobepaidonreversecharge 1047

available

IntegratedCess Tax

AmountofITC

Whether input/ Capital goods(incl. plantand machinery)/ Ineligible forITC

Cess

Amount

Integrated Tax

Assessable Value

Taxable value

LAGAZETTEDEL'ETAT

Rate

Value

entry Date

Detailsofbillof

No.

GSTIN of supplier

5B.ReceivedfromSEZ

5A.Imports

Portcode+NoofBE=13digits

4B.Inwardsuppliesreceivedfromanunregisteredsupplier

4C.Importofservice

5.Inputs/CapitalgoodsreceivedfromOverseasorfromSEZunitsonaBillofEntry

PART-I]

Tax

available

Tax

AmountofITC

Tax

16171819

input service

inputedalUT

ITC)

Ineligi

goods/

Capital

blefor

PlacWheth

lyor IntegratCentrState/ss

supp

eofer

11415

UTSS

Amount

TaxTax

101112 IntegratCentrState/Ce

edTaxal

value

eble

789 RatTaxa

456 ofinvoice

Reviseddetails

DatGSTINDatVal

No.eNo.eue

original invoice

Detailsof

entryNo

GSTIN

/Billof

123

6A.SuppliesotherthanimportofgoodsorgoodsreceivedfromSEZ[Informationfurnishedin Table3and4ofearlierreturns]-Ifdetailsfurnishedearlierwereincorrect

6B.SuppliesbywayofimportofgoodsorgoodsreceivedfromSEZ[Informationfurnishedin Table5ofearlierreturns]-Ifdetailsfurnishedearlierwereincorrect 6.Amendmentstodetailsofinwardsuppliesfurnishedinreturnsforearliertaxperiodsin Tables3,4and5[includingdebitnotes/creditnotesissuedandtheirsubsequent amendments] [PART-I

supply 5

NonGST

NilRatedsupply

Valueofsuppliesreceivedfrom

Exemptsupply

LAGAZETTEDEL'ETAT

person 2

Compositiontaxable

suppliesreceived Description

periods]

supplies

7A.Inter-State

7B.Intra-state supplies 6C.DebitNotes/CreditNotes[original]

6D.DebitNotes/CreditNotes[amendmentofdebitnotes/creditnotesfurnishedinearliertax

7.Suppliesreceivedfromcompositiontaxablepersonandotherexempt/Nilrated/NonGST

1048

Cess

Tax

1011

7 State/UT

StateTax/UT Tax Tax

Amount AmountofeligibleITC

Central Tax Tax

IntegratedCentral

5 7

Integrated Tax Cess

4 TaxUT Tax

NetValue ISDCreditreceived

Tax

IntegratedCentralState

Sales Return 3

2 2

Gross Value ISD Document Details No.Date

1 GSTINofISD

GSTINof Deductor/ GSTINofe- Commerce Operator

9A.TDS

9B.TCS

8B.ISDCreditNote

8A.ISDInvoice

9.TDSandTCSCreditreceived

8.ISDcreditreceived 1049

Cess

Amount

State/UTTax

Tax

Central

Integrated LAGAZETTEDEL'ETAT

Placeof supply

(Nameof State/UT)Tax

Informationforthecurrentmonth

Gross Advance Paid

Intra-StateSupplies(RateWise)

Rate

supply

10A(2).Inter-StateSupplies(RateWise)

10B(1).

10B.Advanceamountonwhichtaxwaspaidinearlierperiodbutinvoicehasbeenreceivedinthe currentperiod[reflectedinTable4above]

10A(1).Intra-Statesupplies(RateWise)

10A.Advanceamountpaidforreversechargesuppliesinthetaxperiod(taxamounttobeadded tooutputtaxliability)

(1) 10.ConsolidatedStatementofAdvancespaid/Advanceadjustedonaccountofreceiptof

PART-I]

CESS

10B(2)

Tax 5

10(B1)

ofITC State/UT

Tax 4

Amount Central

10A(1)10A(2)

Tax

Integrated

Tobereduced

Tobeadded

Tobeaddedto orreducedfrom outputliability

Amendmentrelatingtoinformationfurnished inS.No.(select)

DescriptionforreversalofITC

39(1)(j)(ii)

37(2)

42(2)(b)

43(1)(h)

(1)(m)

Month

revisedinformation]

10B(2).Intra-StateSupplies(RateWise)

A.Informationforthe currenttaxperiod

11.InputTaxCreditReversal/Reclaim

IIAmendmentsofinformationfurnishedinTableNo.10(I)inanearliermonth[Furnish

(d)Amountintermsofrule

(e)Amountintermsofrule42 (2)(a)

(f)Amountintermsofrule

(c)Amountintermsofrule42

(b)Amountintermsofrule

(a)Amountintermsofrule [PART-I

CESS

Cess

State /UT Tax

Tax

State/UT

Amount

Central Tax

Amount

Central Tax

Integrated Tax

2 Add

Add

from

Reduce

output liability

Reduce

Designation/Status

Signatures..

Total

Taxable Value

Addto orreduce

NameofAuthorisedSignatory

Total value

Tobereduced

Total Quantity

LAGAZETTEDEL'ETAT

UQC

Description

(Optional ifHSNis furnished)

invoices/debitnotes

Negativetaxliabilityfromprevioustax periods

ITCclaimedonmismatched/duplicationof

Taxliabilityonmismatchedcreditnotes

taxperiod

Verification Amendmentisinrespectof informationfurnishedinthe Month

B.AmendmentofinformationfurnishedinTableNo11atS.NoAinanearlierreturn

arituibaviooonneedcardablazemtudborteditsn

(h)Anyotherliability(Specify)

Place:

(g)Onaccountofamountpaid subsequenttoreversalofITC

Date:

Specifytheinformationyouwish toamend(Dropdown)

Sr.No.HSN

(a)

(d) Reclaimonaccountofrectificationof mismatchedcreditnote

(e)

Taxpaidonadvanceinearliertaxperiodsand ( f)adjustedwithtaxonsuppliesmadeincurrent

(b)

12.Additionandreductionofamountinoutputtaxformismatchandotherreasons

(c)mismatchedinvoices/debitnotes Reclaimonaccountofrectificationof

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom

13.HSNsummaryofinwardsupplies

1050 1051

LAGAZETTEDEL'ETAT

HarmonizedSystemofNomenclature

UniqueIdentityNumber

Fromregisteredpersontounregisteredperson

Fromoneregisteredpersontoanotherregisteredperson

PlaceofSupply(RespectiveState)

information:

b.Reject,

a.Accept,

c.Modify(ifinformationprovidedbysupplierisincorrect),or

d.Keepthetransactionpendingforaction(ifgoodsorserviceshavenot beenreceived)

Instructions-

f. BtoB:

g.BtoC:

c. UQC:UnitQuantityCode

c. POS:

(vi) Table4Atobeautopopulated;

a.GSTIN:GoodsandServicesTaxIdentificationNumber

d.HSN:

(iv) Aftertakingtheaction,recipienttaxpayerwillhavetomentionwhetherheis eligibletoavailcreditornotandifheiseligibletoavailcredit,thenthe amountofeligiblecreditagainstthetaxmentionedintheinvoiceneedstobe filed;

(ix)RecipienttaxpayerisrequiredtodeclareinColumnNo.12whetherthe inwardsuppliesareinputsorinputservicesorcapitalgoods(includingplant andmachinery).

(v) Therecipienttaxpayercanalsoaddinvoices(notuploadedbythe counterpartysupplier)ifheisinpossessionofinvoicesandhavereceivedthe goodsorservices;

b.UIN:

(viii)Recipientwillhavetheoptiontoacceptinvoicesautopopulatedaswellas addinvoices,pertainingtoreversechargeonlywhenthetimeofsupplyarises intermsofsection12or13oftheAct;and

(iii) Therecipienttaxpayerhasthefollowingoptiontoactontheautopopulated

(vii)Incaseofinvoicesaddedbyrecipienttaxpayer,PlaceofSupply(PoS)tobe capturedalwaysexceptincaseofsuppliesreceivedfromregisteredperson,whereitis requiredonlyifthesameisdifferentfromthelocationoftherecipient;

(ii) Table3tocaptureinwardsuppliesotherthanthoseattractingreversecharge andTable4tocaptureinwardsuppliesattractingreversecharge;

(i) Invoice-levelinwardsupplyinformation,rate-wise,pertainingtothetaxperiodreported bysupplierinGSTR-1tobemadeavailableinGSTR-2basedonauto-populated detailsreceivedinGSTR-2A;

1.Termsused:

2.Table3&4tocaptureinformationof:

PART-I] [PART-I

LAGAZETTEDEL'ETAT

13.Table12tocaptureadditionalliabilityduetomismatchaswellasreductionin outputliabilityduetorectificationofmismatchonaccountoffilingofGSTR-3of theimmediatelyprecedingtaxperiod.

12.Informationofadvancepaidpertainingtoreversechargesuppliesandthetaxpaidon itincludingadjustmentsagainstinvoicesissuedshouldbereportedinTable10.

14.ReportingcriteriaofHSNwillbesameasreportedinGSTR-1.

10.TheeligiblecreditfromTable3,Table4&Table8relatingtoinwardsuppliestobe populatedintheElectronicCreditLedgeronsubmissionofitsreturninFormGSTR- 3.

11.RecipientcanclaimlessITConaninvoicedependingonitsusei.e.whetherfor businesspurposeornon-businesspurpose.

3.DetailsrelatingtoimportofGoods/CapitalGoodsfromoutsideIndiaaswellas suppliedbyanSEZUnittobereportedrate-wisebyrecipienttaxpayerinTable5.

4.RecipienttoprovideforBillofEntryinformationincludingsixdigitsportcodeand sevendigitsbillofentrynumber.

5.TaxableValueinTable5meansassessablevalueforcustomspurposesonwhich IGSTiscomputed(IGSTisleviedonvalueplusspecifiedcustomsduties).Incaseof imports,theGSTINwouldbeofrecipienttaxpayer.

8.AnoptionsimilartoTable3isnotavailableincaseofTable8andthecreditas distributedbyISD(whethereligibleorineligible)willbemadeavailabletothe recipientunitanditwillberequiredtore-determinetheeligibilityaswellasthe amounteligibleasITC.

7.Table7capturesinformationonagrossvaluelevel.

9.TDSandTCScreditwouldbeauto-populatedinTable9.SalesreturnandNetvalue columnsarenotapplicableincaseoftaxdeductedatsourceinTable9.

6.Table6tocaptureamendmentofinformation,rate-wise,providedinearliertax periodsinTable3,4and5aswellasoriginal/amendedinformationofdebitor creditnote.GSTINnottobeprovidedincaseofexporttransactions.

1052 1053

Placeof supply (Nameof State/UT)

Cess

Month

Year

Cess

State/ UTTax

Amountoftax

State/ TaxUTTax

Amountoftax

Central

Central Tax

(AmountinRs.forallTables)

tax

Integrated 7

Tax Integrated

Taxable value

Rate FORMGSTR-2A

Taxable value

PARTA

[Seerule60(1)]

Taxable value

LAGAZETTEDEL'ETAT

Rate

Value

Detailsofautodraftedsupplies (FromGSTR1,GSTR5,GSTR-6,GSTR-7andGSTR-8)

Value

Reviseddetailsof documentordetailsof originalDebit/Credit note

Invoicedetails

Date

Invoicedetails

No.Date

Tradename,ifany

No.

GSTIN

GSTIN of supplier

(b)

(a)Legalnameoftheregisteredperson

charge

GSTIN of supplier

Detailsoforiginal document 2.

3.Inwardsuppliesreceivedfromaregisteredpersonotherthanthesuppliesattractingreverse

4.Inwardsuppliesreceivedfromaregisteredpersononwhichtaxistobepaidonreverse

5.Debit/Creditnotes(includingamendmentsthereof)receivedduringcurrenttaxperiod

PART-I] [PART-I

Cess 7

UTTax

StateTax/UT Tax

121314

CentralTaxState/

Amount

Central Tax

ITCamountinvolved

smartbevisstreliqquzbrewal

TaxTaxTax

IntegratedCentralState/UTCess

IntegratedTax

Tax Integrated

Date

PARTB

PART-C

NetValue

No.

LAGAZETTEDEL'ETAT

ISDdocumentdetails

DateValue

Sales Return

Amount

GSTINNo.

received /Gross Value

Date

199 GSTINofISD

GSTINof

Deductor/

GSTINofe-

Commerce

Operator

GSTINNo.

7A.TDS

7B.TCS

ISDInvoice-eligibleITC

ISDCreditnote-eligibleITC

ISDInvoice-ineligibleITC

ISDCreditnote-ineligibleITC

95 6.ISDcredit(includingamendmentsthereof)received

7.TDSandTCSCredit(includingamendmentsthereof)received

1054 1055

Month

Year

Amount

niobam

AutoPopulated

Monthlyreturn

FormGSTR-3viqque

Part-A(Tobeautopopulated)

[Seerule61(1)]

(AmountinRs.forallTables) LAGAZETTEDEL'ETAT

TypeofTurnover

Taxable[otherthanzerorated]

(b)Tradename,ifany

Sr. No. (i)

1.GSTIN

3.Turnover

2.(a)Legalnameoftheregisteredperson

PART-I]

CESS

TaxRateWise]

AmountofTax

IntegratedTax

TaxableValue Exempted

Deemedexports

Total

ZeroratedsupplywithoutpaymentofTax

ZeroratedsupplyonpaymentofTax

Non-GSTsupply

NilRated

GSTINofe-commerceoperator

Rate

4.1Inter-Statesupplies(NetSupplyforthemonth)

(v)

(ii)

(iv)

(iii)

(vi)

(vii)

C.ZeroratedsupplymadewithpaymentofIntegratedTax

D.OutofthesuppliesmentionedatA,thevalueofsuppliesmadethoughane-commerce operatorattractingTCS-[Ratewise]

A.Taxablesupplies(otherthanreversechargeandzeroratedsupply)[

B.Suppliesattractingreversecharge-Taxpayablebyrecipientofsupply

4.Outwardsupplies [PART-I

Cess 5

Cess

State/UTTax 4

AmountofTax

State/UTTax

AmountofTax

Tax

Central 3

CentralTax

tax

Integrated

[TaxRatewise]

LAGAZETTEDEL'ETAT

2 TaxableValue

Netdifferentialvalue

Rate Rate

GSTINofe-commerceoperator

4.2Intra-Statesupplies(Netsupplyforthemonth)

ATaxablesupplies(otherthanreversechargeandZeroRatedsupplymadewithpaymentof IntegratedTax)[Ratewise]

4.3Taxeffectofamendmentsmadeinrespectofoutwardsupplies

C.OutofthesuppliesmentionedatA,thevalueofsuppliesmadethoughane-commerceoperator attractingTCS[Ratewise]

(1) Inter-Statesupplies

B.Suppliesattractingreversecharge-Taxpayablebytherecipientofsupply

A.Taxablesupplies(otherthanreversecharge)

1056

CESS

State/UTtax

Amountoftax

CentralTax

IntegratedTax

ilgunitsbamasilqquetooulev

Taxable Value

tax attractingTCS

Rateof attractingTCS

5A.Inwardsuppliesonwhichtaxispayableonreversechargebasis B.OutofthesuppliesmentionedatA,thevalueofsuppliesmadethoughane-commerceoperator

(II) Intra-statesupplies

ATaxablesupplies(otherthanreversecharge)[Ratewise]

COutoftheSuppliesmentionedatA,thevalueofsuppliesmadethoughane-commerceoperator

BZeroratedsupplymadewithpaymentofIntegratedTax[Ratewise]

5.Inwardsuppliesattractingreversechargeincludingimportofservices(Netofadvance adjustments) 1057

CESS

CESS 6

CESS

Tax

tax

State/ UT

State /UT

Amount

Central Tax

Central tax

AmountofITC

State/UTTax

Integrated Tax

Integrated tax Amountoftax

CESS

Add

Reduce

Add CentralTax

Addtoor reducefrom output liability

Tax

State/ UT

Central Tax

Amountoftax

LAGAZETTEDEL'ETAT

IntegratedTax

Integrated Tax

Description 2

Value

Differential Taxable

value

Taxable

debitnotes/creditnotes]

period

ITConinwardtaxablesupplies,includingimportsandITCreceivedfromISD[Netof

Description

ITCclaimedonmismatched/duplication ofinvoices/debitnotes 1

services

Rateof tax

5B.Taxeffectofamendmentsinrespectofsuppliesattractingreversecharge

(II)Intra-Stateinwardsupplies[RateWise]

( I)Inter-Stateinwardsupplies[RateWise]

(b)Input

9 (1)Onaccountofsuppliesreceivedanddebitnotes/creditnotesreceivedduringthecurrenttax

(c)Capital goods

(a)Inputs

(b)Input services

(c)Capital goods

(I)Inter-Stateinwardsupplies(RateWise)

(II)Onaccountofamendmentsmade(ofthedetailsfurnishedinearliertaxperiods)

(II)Intra-Stateinwardsupplies(RateWise)

6.Inputtaxcredit

(a)

(b)

Taxliabilityonmismatchedcreditnotes (c)Reclaimonrectificationofmismatched

7.Additionandreductionofamountinoutputtaxformismatchandotherreasons

PART-I] [PART-I

CESS

Tax 5

State/UT

Amountoftax

tax

Central Reduce Reduce

Reduce

tax 3

Integrated

Add/Reduce

LAGAZETTEDEL'ETAT

Taxablevalue invoices/DebitNotes

Reclaimonrectificationofmismatch

1 Negativetaxliabilityfromprevioustax periods

creditnote

Taxpaidonadvanceinearliertaxperiods andadjustedwithtaxonsuppliesmadein currenttaxperiod

RateofTax

8A.Onoutwardsupplies

8B.Oninwardsuppliesattractingreversecharge

8.Totaltaxliability

(e)

(f)

(d)

(g)InputTaxcreditreversal/reclaim

1058

Total interest liability

meal

Delayin payment oftax

Interest liability carry forward

mismatch 6

Creditof intereston rectification of

State/UTTax

Amount

50(3)]

[refersec

Centraltax

OnUndue accountexcess ofotherclaimsor ITCexcess reversalreduction

tax 2

Integrated

ITC claimedon mismatched invoice

Output liability on mismatch

TDS TCS

Reversal/reclaim

Onaccountof

8D.Onaccountofmismatch/rectification /otherreasons

8C.OnaccountofInputTaxCredit

(b)

(a)

10.Interestliability(Interestason...............)

9.CreditofTDSandTCS

(b)CentralTax

(c)State/UT

(a)Integrated Tax 1059

TaxPaid

Cess 7

State/UT Tax

Central Tax

PaidthroughITC

State/UTtax

PartB

Integrated Tax

LAGAZETTEDEL'ETAT

Paid in cash

CentralTax

Tax payable

Latefee

Description

Tax Onaccountof

Tax

12.Taxpayableandpaid

11.LateFee

(c)State/UT

(d)Cess

(b)CentralTax

(a)Integrated Tax (d)Cess

PART-I]

7 3

DebitEntryNos.

AmountPaid

FeeOther

5 2

Amountpayable

Penalty

Interest

Tax Description

Description

BankAccountDetails(DropDown)

IILatefee

(b)State/UTtax

14.RefundclaimedfromElectroniccashledger

(a)Integratedtax

(d)Cess

(b)CentralTax

(c)State/UTTax

(a)Centraltax

(d)Cess

(c)State/UTTax 13.Interest,LateFeeandanyotheramount(otherthantax)payableandpaid

(a)Integratedtax

(I)Interestonaccountof [PART-I

Late fee

baterostól

Interest

Cess

Tax

State/UT

Designation

Tax 4

Central

SignaturesofAuthorisedSignatory

NameofAuthorisedSignatory

TaxpaidthroughITC

tax 3

Integrated

LAGAZETTEDEL'ETAT

Taxpaid incash

Description

Verification

Place Date /Status...

(c)State/UTTax

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

(a)Integratedtax

(b)CentralTax

15.Debitentriesinelectroniccash/Creditledgerfortax/interestpayment[tobepopulatedafter paymentoftaxandsubmissionsofreturn]

(d)Cess

1060 1061

vilidert

ombetaostadlladesoitonzidT

slarys

LAGAZETTEDEL'ETAT

GoodsandServicesTaxIdentificationNumber

TaxDeductedatsource

TaxCollectedatsource

noyvebelitsiπωτοισημ

edlivebr

a)GSTIN:-

c)TCS:-

b)TDS:-

Instructions:-

1.TermsUsed:-

10.Utilizationofinputtaxcreditshouldbemadeinaccordancewiththeprovisionsofsection49.

12.Iftaxpayerhasfiledareturnwhichwasnotvalidearlierandlateron,heintendstodischarge theremainingliability,thenhehastofilethePartBofGSTR-3again.

13.Refundfromcashledgercanonlybeclaimedonlywhenallthereturnrelatedliabilitiesforthat taxperiodhavebeendischarged.

2.GSTR3canbegeneratedonlywhenGSTR-1andGSTR-2ofthetaxperiodhavebeenfiled.

11.GSTR-3filedwithoutdischargingcompleteliabilitywillnotbetreatedasvalidreturn.

14.RefundclaimedfromcashledgerthroughTable14willresultinadebitentryinelectronic cashledgeronfilingofvalidGSTR3.

3.Electronicliabilityregister,electroniccashledgerandelectroniccreditledgeroftaxpayerwill beupdatedongenerationofGSTR-3bytaxpayer.

5.Part-BofGSTR-3relatestopaymentoftax,interest,latefeeetc.byutilisingcreditavailable inelectroniccreditledgerandcashledger.

4.Part-AofGSTR-3isauto-populatedonthebasisofGSTR1,GSTR1AandGSTR2.

8.Table4.3willnotincludeamendmentsofsuppliesoriginallymadeunderreversechargebasis.

6.TaxliabilityrelatingtooutwardsuppliesinTable4isnetofinvoices,debit/creditnotesand advancesreceived.

7.Table4.1willnotincludezeroratedsuppliesmadewithoutpaymentoftaxes.

9.TaxliabilityduetoreversechargeoninwardsuppliesinTable5isnetofinvoices,debit/credit notes,advancespaidandadjustmentsmadeoutoftaxpaidonadvancesearlier.

PART-I] [PART-I

Date:

nobotsbquod

Date

Date-

TypeofReturn-

FormGSTR-3A [Seerule68]

LAGAZETTEDEL'ETAT

Noticetoreturndefaulteru/s46fornotfilingreturn

Name Address

CancellationorderNo.-

ApplicationReferenceNumber,ifany-

GSTIN

TaxPeriod-

Noticetoreturndefaulteru/s46fornotfilingfinalreturnuponcancellationofregistration

Signature ReferenceNo:

Consequentuponapplyingforsurrenderofregistrationorcancellationofyourregistration forthereasonsspecifiedintheorder,youwererequiredtosubmitafinalreturninformGSTR-10 asrequiredundersection45oftheAct.

Name Designation Beingaregisteredtaxpayer,youarerequiredtofurnishreturnforthesuppliesmadeor receivedandtodischargeresultanttaxliabilityfortheaforesaidtaxperiodbyduedate.Ithasbeen noticedthatyouhavenotfiledthesaidreturntilldate.

10 To

2.Ithasbeennoticedthatyouhavenotfiledthefinalreturnbytheduedate.

3.Youare,therefore,requestedtofurnishthefinalreturnasspecifiedundersection45oftheAct within15daysfailingwhichyourtaxliabilityfortheaforesaidtaxperiodwillbedeterminedin accordancewiththeprovisionsoftheActbasedontherelevantmaterialavailablewithor gatheredbythisoffice.Pleasenotethatinadditiontotaxsoassessed,youwillalsobeliableto payinterestasperprovisionsoftheAct.

4.Thisnoticeshallbedeemedtobewithdrawnincasethereturnisfiledbyyoubeforeissueofthe assessmentorder.

3.Pleasenotethatnofurthercommunicationwillbeissuedforassessingtheliability.

4.Thenoticeshallbedeemedtohavebeenwithdrawnincasethereturnreferredabove,isfiledby youbeforeissueoftheassessmentorder.

2.Youare,therefore,requestedtofurnishthesaidreturnwithin15daysfailingwhichthetax liabilitywillbeassessedu/s62oftheAct,basedontherelevantmaterialavailablewiththis office.Pleasenotethatinadditiontotaxsoassessed,youwillalsobeliabletopayinterestand penaltyasperprovisionsoftheAct.

1062 1063

Cess

Tax 5

Year Month

Tax 4

Tax 3

IntegratedCentral State/UT

AutoPopulated

Taxable

Total

FORMGSTR-3B

[Seerule61(5)]

LAGAZETTEDEL'ETAT

GSTIN

Legalnameoftheregisteredperson

NatureofSupplies

DetailsofOutwardSuppliesandinwardsuppliesliabletoreversecharge

exempted)

3.1

(e)Non-GSToutwardsupplies

(a)Outwardtaxablesupplies(otherthan zerorated,nilratedandexempted)

(b)Outwardtaxablesupplies(zerorated)

(c)Otheroutwardsupplies(Nilrated,

(d)Inwardsupplies(liabletoreversecharge) PART-I]

Cess

State/UT

AmountofIntegratedTax

Central

IntegratedTax

TotalTaxablevalue

PlaceofSupply (State/UT)

Details

Suppliesmadeto UnregisteredPersons

Suppliesmadeto CompositionTaxable Persons

SuppliesmadetoUIN holders

(otherthan1&2above)

(1)Asperrules42&43ofCGSTRules

(2)Others

(5)AllotherITC

(4)InwardsuppliesfromISD

(2)Importofservices

(1)Importofgoods

(3)Inwardsuppliesliabletoreversecharge

(B)ITCReversed

4.EligibleITC

3.2Ofthesuppliesshownin3.1(a)above,detailsofinter-Statesuppliesmadetounregistered persons,compositiontaxablepersonsandUINholders

(A)ITCAvailable(whetherinfullorpart) [PART-I

Fee

Late

910

supplies

Interest

Intra-State

State/UTTax

cash

paidin

Tax/Cess

CentralTax

Taxpaid TDS/TCS

Inter-Statesupplies

Cess

Tax

State/UT

Central

Tax

LAGAZETTEDEL'ETAT

IntegratedTax

PaidthroughITC

Integrate

dTax

Natureofsupplies

Tax payable

Details

Instructions:

Verification(byAuthorisedsignatory)

Description

CentralTax

TDS

TCS

State/UT

Cess

Fromasupplierundercompositionscheme,Exempt

108 (1)Aspersection17(5)

(2)Others

NonGSTsupply

Tax

andNilratedsupply

Integrated Tax

6.2TDS/TCSCredit

(D)IneligibleITC

1)ValueofTaxableSupplies=Valueofinvoices+valueofDebitNotes-valueofcreditnotes+ valueofadvancesreceivedforwhichinvoiceshavenotbeenissuedinthesamemonthvalueof advancesadjustedagainstinvoices

2)Detailsofadvancesaswellasadjustmentofsameagainstinvoicestobeadjustedandnotshown separately (C)NetITCAvailable(A)-(B)

3)Amendmentinanydetailstobeadjustedandnotshownseparately.

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

5.Valuesofexempt,nil-ratedandnon-GSTinwardsupplies

6.1Paymentoftax

1064 1065

Placeof supply (Nameof State/UT)

CESS Quarter

Year

Tax 9

State/UT

AmountofTax

Tax

AutoPopulated

Tax sonevheto

IntegratedCentral FormGSTR-4

[Seerule62]

6 LAGAZETTEDEL'ETAT

RateTaxable value

Value Quarterlyreturnforregisteredpersonoptingforcompositionlevy

Date

Invoicedetails

FinancialYear

GSTIN

Legalnameoftheregisteredperson

No.

(b)Tradename,ifany

(b)AggregateTurnover-ApriltoJune,2017

GSTIN of supplier

charge)

4B.Inwardsuppliesreceivedfromaregisteredsupplier(attractingreversecharge)

4A.Inwardsuppliesreceivedfromaregisteredsupplier(otherthansuppliesattractingreverse

3.(a)AggregateTurnoverinthepreceding

2.(a)

4.Inwardsuppliesincludingsuppliesonwhichtaxistobepaidonreversecharge

PART-I]

Place of supply (Name of State/ UT)

1314

Cess

State/UT

Amount

Central

Integrate

dTaxTaxTax

RateTaxabl evalueW

DateValue

Reviseddetailsof invoice

GSTINo.

No.Date

incorrect

GSTIN

Detailsoforiginal invoice

4D.Importofservice

5A.Supplies[InformationfurnishedinTable4ofearlierreturns]-Ifdetailsfurnishedearlierwere

5B.DebitNotes/CreditNotes[original)]

4C.Inwardsuppliesreceivedfromanunregisteredsupplier

5.Amendmentstodetailsofinwardsuppliesfurnishedinreturnsforearliertaxperiodsin Table4[includingdebitnotes/creditnotesandtheirsubsequentamendments] [PART-I

Tax

State/UT

Tax 7

Central

Reviseddetails

State/UTTax

Turnover Compositiontaxamount

tax

CentralTax

State/UT LAGAZETTEDEL'ETAT

CentralTax

Originaldetails

Turnover 2

Turnover

Rateoftax

periods]

QuarterRate

TableNo.6

5C.DebitNotes/CreditNotes[amendmentofdebitnotes/creditnotesfurnishedinearliertax

6.Taxonoutwardsuppliesmade(Netofadvanceandgoodsreturned)

7. AmendmentstoOutwardSupplydetailsfurnishedinreturnsforearliertaxperiodsin

1066

Cess

State/UTTax

8A(1)8A(2)8B(1)8B(2) Amount

Central

Tav

Integrated

16to&side?nibarizimutroitsmonailqqu?

/UT)

Amendmentrelatingtoinformation

furnishedinS.No.(select) Placeofsupply (NameofState

alist 2

Paid

Gross Advance

Quarter 1

Rate

liability)

outputtaxliability)

Year

8A(2).Inter-StateSupplies(RateWise)

8B(1).Intra-StateSupplies(RateWise)

IIAmendmentsofinformationfurnishedinTableNo.8(1)foranearlierquarter 8A(1).Intra-Statesupplies(RateWise)

currentperiod[reflectedinTable4above] 8B.Advanceamountonwhichtaxwaspaidinearlierperiodbutinvoicehasbeenreceivedinthe aliq(taxamounttobereducedfromoutputtax

8B(2).Intra-StateSupplies(RateWise)

8A.Advanceamountpaidforreversechargesuppliesinthetaxperiod(taxamounttobeaddedto

(1) Informationforthecurrentquarter

8.ConsolidatedStatementofAdvancespaid/Advanceadjustedonaccountofreceiptofsupply 1067

State/UTTax

3 Amount

AmountPaid

Paytaxamount

CentralTax

Amount payable 2 LAGAZETTEDEL'ETAT

GrossValue

Taxamountpayable

Description

Tax Tax Tax

GSTINofDeductor

(b)CentralTax

(d)Cess

(c)State/UT

(c)State/UTTax

(a)Integratedtax

(I) Interestonaccountof

(b)Central

(d)Cess

(a)Integrated

9.TDSCreditreceived

10.Taxpayableandpaid

11.Interest,LateFeepayableandpaid PART-I]

DebitEntry Nos.

Other

Latefee

PenaltyFee

Interest 3

2 2

TaxInterest

Taxpaidincash

Description

BankAccountDetails(DropDown)

(b)CentralTax

(II)Latefee

(b)State/UTtax

(a)Integratedtax

(c)State/UTTax

(a)Integrated (a)Centraltax

(d)Cess

12.RefundclaimedfromElectroniccashledger

13.Debitentriesincashledgerfortax/interestpayment

[tobepopulatedafterpaymentoftaxandsubmissionsofreturn] [PART-I

(b)

bavissartibet02GT

Designation/Status

SignatureofAuthorisedSignatory

NameofAuthorisedSignatory

122 E

LAGAZETTEDEL'ETAT

Place

Date

tax

Verification

Tax

10 (b)CentralTax

(c)State/UT

(d)Cess

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom. 201

1068 1069

LAGAZETTEDEL'ETAT

GoodsandServicesTaxIdentificationNumber

TaxDeductedatSource

Table4Ctocapturesuppliesfromunregisteredsupplier;

Table4Dtocaptureimportofservice;

invoices,pertainingtoreversechargeonlywhenthetimeofsupplyarises intermsofsection12or13oftheAct;and

(b)TDS:

(a)GSTIN:

Instructions:-

(i) Table4Atocaptureinwardsuppliesfromregisteredsupplierotherthan reversecharge.Thisinformationwillbeauto-populatedfromthe informationreportedbysupplierinGSTR-1andGSTR-5;

ofpreviousreturns.

(ii) Table4Btocaptureinwardsuppliesfromregisteredsupplierattracting reversecharge.Thisinformationwillbeauto-populatedfromthe informationreportedbysupplierinGSTR-1;

(v) Taxrecipienttohavetheoptiontoacceptinvoicesautopopulated/add

( vi) PlaceofSupply(PoS)onlyifthesameisdifferentfromthelocationoftherecipient.

( iii) (iv)

1.Termsused:

2.ThedetailsinGSTR-4shouldbefurnishedbetween11thand18thofthemonthsucceeding therelevanttaxperiod.

3.Aggregateturnoverofthetaxpayerfortheimmediateprecedingfinancialyear andfirstquarterofthecurrentfinancialyearshallbereportedinthepreliminary informationinTable3.Thisinformationwouldberequiredtobesubmittedby thetaxpayersonlyinthefirstyearandshouldbeauto-populatedinsubsequent years.

4.Table4tocaptureinformationrelatedtoinwardsupplies,rate-wise:

5.Table5tocaptureamendmentofinformationprovidedinearliertaxperiodsas wellasoriginal/amendedinformationofdebitorcreditnotereceived,rate-wise. PlaceofSupply(PoS)tobereportedonlyifthesameisdifferentfromthelocationofthe recipient.Whilefurnishinginformationtheoriginaldebit/creditnote,thedetails ofinvoiceshallbementionedinthefirstthreecolumns,Whilefurnishing revisionofadebitnote/creditnote,thedetailsoforiginaldebit/creditnoteshall bementionedinthefirstthreecolumnsofthisTable,

6.Table6tocapturedetailsofoutwardsuppliesincludingadvanceandnetofgoods returnedduringthecurrenttaxperiod.

7.Table7tocapturedetailsofamendmentofincorrectdetailsreportedinTable6

8.Informationofadvancepaidpertainingtoreversechargesuppliesandthetax paidonitincludingadjustmentsagainstinvoicesissuedtobereportedinTable8.

9.TDScreditwouldbeauto-populatedinaTable9.

PART-I] [PART-I

Placeof supply (Nameof State/UT)

Cess

State/UT Tax

Amountoftax

Tax

Central 8

AutoPopulated

AutoPopulatedai

Integrated Tax FormGSTR-4A

Taxable value [Seerules59(3)&66(2)]

LAGAZETTEDEL'ETAT

Value Auto-drafteddetailsforregisteredpersonoptingforcompositionlevy (Auto-draftedfromGSTR-1,GSTR-5andGSTR-7)

InvoicedetailsRate

No.Date

(b)Tradename,ifany

GSTIN

of supplier reversecharge)

charge

Quarter

3A.Inwardsuppliesreceivedfromaregisteredsupplier(otherthansuppliesattracting

3B.Inwardsuppliesreceivedfromaregisteredsupplier(attractingreversecharge) Year

1.GSTIN

2.(a)Legalnameoftheregisteredperson

3.Inwardsuppliesreceivedfromregisteredpersonincludingsuppliesattractingreverse

1070

Placeof supply (Nameof State/UT)

Tax 12

4 Tax 11

Amountoftax

State/UTTax

Tax

IntegratedCentralState/UTCess

Amountoftax

bornog

3 Taxable value

CentralTax

2 DateValue

Grossvalue ReviseddetailsofRate documentordetailsof originalDebit/Credit Note

GSTINNo.

GSTINofdeductor

GSTINNo.Date

Detailsoforiginal document

5.TDSCreditreceived

4.Debitnotes/creditnotes(includingamendmentsthereof)receivedduringcurrentperiod 1071

Cess

available Month

Year

AmountofITC

Tax

Integrated

(AmountinRs.for allTables)

Cess 7

Amount

AutolPopulated

AutoPopulated

AutoPopidated

IntegratedTax [Seerule63]

Taxable value LAGAZETTEDEL'ETAT

Rate ReturnforNon-residenttaxableperson

Value 3

Date 2

Legalnameoftheregisteredperson

Detailsofbillofentry

(b)Tradename,ifany

No.

(c)Validityperiodofregistration

1.GSTIN

2.(a)

nedtsnemaisolievsalovaisredestorion FormGSTR-5auguzstar-sinibiswinesidexeTA

3.Inputs/CapitalgoodsreceivedfromOverseas(Importofgoods

PART-I]

яшьлата

tax 1213

Placeof Supply (Nameof State/UT) Differential ITC(+/)

IntegratedCess

Cess Cess

Tax

State

/ UT 1011

AmountofITC available

Integrated Tax

Amount

Central Tax

Cess

Amount

Integrated Tax

Taxable value

Reviseddetails

Taxable value

6 6

Rate

5 5

4 4

DateValue

3 Billofentry

Invoicedetails

No.DateValue 2

entry

Original details

Billof

GSTIN/ UIN 1

NoDateNo

4.Amendmentinthedetailsfurnishedinanyearlierreturninsmuco

5.Taxableoutwardsuppliesmadetoregisteredpersons(includingUINholders) [PART-I

Cess

Amount

IntegratedTax

State/UTTax

Amount

Central

Taxable Value

Integrated

Rate

LAGAZETTEDEL'ETAT

Value

TotalTaxable value

Date

Invoicedetails

No.

PlaceofSupply(Nameof

Rateoftax

State)

7A.Intra-Statesupply(Consolidated,ratewise)

7B.Inter-StateSupplieswherethevalueofinvoiceisuptoRs2.5Lakh[Ratewise]

7.Taxablesupplies(netofdebitnotesandcreditnotes)tounregisteredpersonsother thanthesuppliesmentionedatTable6

Rs2.5lakh

Placeof Supply (State/UT)

6.Taxableoutwardinter-Statesuppliestoun-registeredpersonswhereinvoicevalueismorethan

1072

Placeof supply

Cess

Amount

111213

TaxUTTax

Tax

State/UT

Tax

IntegratedCentralState/Cess

podams

Amount

Central

Tax

RateTaxable Value

IntegratedTax

Reviseddetailsof documentor detailsoforiginal Debit/CreditNotes

Total taxable value

GSTINo.DateValue

No.Date

Rateoftax

GSTIN

Detailsoforiginal document

Taxperiodforwhichthedetailsarebeing revised

periods]

9A.Intra-StateSupplies[Ratewise]

114

8C.DebitNotes/CreditNotes[amendmentofdebitnotes/creditnotesfurnishedinearliertax

8A.Iftheinvoicedetailsfurnishedearlierwereincorrect

8B.DebitNotes/CreditNotes[original)]

9.Amendmentstotaxableoutwardsuppliestounregisteredpersonsfurnishedinreturnsfor EarliertaxperiodsinTable7

8.Amendmentstotaxableoutwardsupplydetailsfurnishedinreturnsforearliertax periodsinTable5and6[includingdebitnote/creditnotesandamendmentsthereof] 1073

Tax Paid

CESS

Cess

Tax

State/UT

Amountoftax

PaidthroughITC

tax

Integrated

Tax

Central

LAGAZETTEDEL'ETAT

Tax

Integrated

Paidin cash

Tax payable

Taxable

value

Description

Tax PlaceofSupply(NameofState)

RateofTax

9B.Inter-StateSupplies[Ratewise]

10A.Onaccountofoutwardsupply

10B.OnaccountofdifferentialITCbeingnegativeinTable4

10.Totaltaxliability

(c)State/UT Tax

(b)CentralTax

(a)Integrated

11.Taxpayableandpaid

PART-I]

DebitEntryNos.

Other

Amountpaid

Fee 5

Penalty

Amountpayable

TaxInterest

Description

tax

Tax Tax Tax

tax

IILatefeeonaccountof

IInterestonaccountof

13.Refundclaimedfromelectroniccashledger

(a)Integrated

(b)State/UT

(b)Central

(d)Cess

(c)State/UT (b)CentralTax

(a)Centraltax

(c)State/UT

12.Interest,latefeeandanyotheramountpayableandpaid

(a)Integrated [PART-I

(d)

Latefee

Interest

ITC

Cess

Designation/Status

SignaturesofAuthorisedSignatory

NameofAuthorisedSignatory

Integratedtax

Taxpaidthrough

bingbaneldavennuomaTSIROVAR

LAGAZETTEDEL'ETAT

cash

Taxpaidin

Description

Tax

tax

Verification

(b)CentralTax

(c)State/UT

(d)Cess

(a)Integrated

Place

Date

BankAccountDetails(DropDown)

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

(d)Cess

14.Debitentriesinelectroniccash/creditledgerfortax/interestpayment[tobepopulatedafter paymentoftaxandsubmissionsofreturn]

1074 1075

tonoiezi

LAGAZETTEDEL'ETAT

fidalzeiantstogatosJarlemetav22-2120

HarmonizedSystemofNomenclature

PlaceofSupply(RespectiveState)

UnitQuantityCode

OTLbits

ForallBtoCsupplies(whetherinter-Stateorintra-State)whereinvoice valueisuptoRs.2,50,000/-State-wisesummaryofsuppliesshallbe filedinTable7.

OriginalDebitandcreditnotedetailsanditsamendments.

d.HSN:

e.POS:

c.UQC:

a.GSTIN:GoodsandServicesTaxIdentificationNumber

b.UIN:UniqueIdentityNumber

f.BtoB: Fromoneregisteredpersontoanotherregisteredperson

g.BtoC: Fromregisteredpersontounregisteredperson

i. B2Boutwardsuppliesdeclaredintheprevioustaxperiod;

i. ForallBtoBsupplies(whetherinter-Stateorintra-State),invoicelevel detailsshouldbeuploadedinTable5;

ii. Forallinter-stateBtoCsupplies,whereinvoicevalueismorethanRs. 2,50,000/-(BtoCLarge)invoiceleveldetailtobeprovidedinTable6; and

ii. "B2Cinter-Stateinvoiceswhereinvoicevalueismorethan2.5lakhs"reportedinthe previoustaxperiod;and

Instructions:-liw

10.Table10consistsoftaxliabilityonaccountofoutwardsuppliesdeclaredinthecurrenttax periodandnegativeITConaccountofamendmenttoimportofgoodsinthecurrenttax period.

1.Termsused:

8.Table8consistsofamendmentsinrespectof-

9.Table9coverstheAmendmentsinrespectofB2Coutwardsuppliesotherthaninter-State supplies whereinvoicevalueismorethanRs250000/-.

2.GSTR-5isapplicabletonon-residenttaxablepersonanditisamonthlyreturn.

5.RecipienttoprovideforBillofEntryinformationincludingsixdigitsportcode andsevendigitsbillofentrynumber.

6.Table4consistsofamendmentofimportofgoodswhicharedeclaredinthereturnsof earliertaxperiod.

3.ThedetailsinGSTR-5shouldbefurnishedby20thofthemonthsucceedingtherelevanttax periodorwithin7daysfromthelastdateoftheregistrationwhicheverisearlier.

4.Table3consistsofdetailsofimportofgoods,billofentrywiseandtaxpayerhastospecify theamountofITCeligibleonsuchimportofgoods.

7.Invoice-levelinformation,rate-wise,pertainingtothetaxperiodseparatelyfor goodsandservicesshouldbereportedasunder:

PART-I] [PART-I

८

90 G

apienoo&sidsT

bes

MUGLG

20000

OTIsvileyenbusborns

800qa9842GL/Iccaaponig

basbortonostεποίveng

KecibicuttoboardsB

sugguaa

stontibaroDasJidsIsaian

yuqSACHquitepritofat400.

sboogtohoqmiHouenosidigileJTTtoInuomaedi

aboogtonogmi

LAGAZETTEDEL'ETAT

тебитыйпоізвоtitusisesivneboszhoorDMITED

muteryilnomszitibasnozroqeldaxatasbizon-nonofaldsaitege

adini

LSBOLD OnsubmissionofGSTR-5,SystemshallcomputethetaxliabilityandITCwillbepostedto therespectiveledgers.

ehosnogafigibxizjaibalontποίτεατολοίγ

1076 1077

Cess

(AmountinRupees)

Integratedtax FormGSTR-5A

[Seerule64]JuotA

Year-

LAGAZETTEDEL'ETAT

Taxablevalue

Month-

Rateof tax

(b)Tradename,ifany-

(a)Legalnameoftheregisteredperson-

Placeof supply Detailsofsuppliesofonlineinformationanddatabaseaccessorretrievalservicesbyaperson locatedoutsideIndiamadetonon-taxablepersonsinIndia

4. Period:

3.NameoftheAuthorisedrepresentativeinIndiafilingthereturn-

5.TaxableoutwardsuppliesmadetoconsumersinIndia

1.GSTINofthesupplier-

(State/UT) PART-I]

Cess

CESS

(AmountinRupees)

Integratedtax

Amountoftaxdue

Integratedtax

Taxablevalue

Rateof tax

Description Total 2

Placeof supply (State/UT)

Interest

Others(Pleasespecify) 1

Month

1 1.

Sr.No.

5A.Amendmentstotaxableoutwardsuppliestonon-taxablepersonsinIndia

6.Calculationofinterest,penaltyoranyotheramount [PART-I

CESS

Amountpaid

tax

Integrated

Designation/Status

Signature

NameofAuthorisedSignatory19

Debit entryno.

sulavelda

tax

Amountpayable

IntegratedCESS

LAGAZETTEDEL'ETAT

Description 2

Others(Please Specify)

Interest(basedon Table6)

TaxLiability (basedonTable 5&5A)

1 1.

Verification

Place

Sr.No.

Date

7.Tax,interest,latefeeandanyotheramountpayableandpaid

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

1078 1079

CESS

Month

Year

State/UT Tax

Central Tax

AmountofTax

Integrated tax

7 FormGSTR-6ndziaunoitimvolajnizinomваэта

Taxable value [Seerule65]

LAGAZETTEDEL'ETAT

Rate

Value Eonsideni

3 stonuorReturnforinputservicedistributor

Invoicedetails

NoDate

(b)Tradename,ifany

GSTIN of supplier

1. GSTIN

2.(a)Legalnameoftheregisteredperson

3.Inputtaxcreditreceivedfordistribution

PART-I]

CESS 7

State/ UTTax

CESS 5

Central 5

Tax

DistributionofITCbyISD

State/UT Tax 4

Tax

Integrated

Central Tax 3

Date

Integrated tax 2

ISDinvoice

No.

Description

distribution

GSTINof recipient/State,if recipientisunregistered

(a)TotalITCavailablefor

121 (b)AmountofeligibleITC

(c)Amountofineligible ITC

5B.DistributionoftheamountofineligibleITC

5A.DistributionoftheamountofeligibleITC

5.DistributionofinputtaxcreditreportedinTable4

4.TotalITC/EligibleITC/IneligibleITCtobedistributedfortaxperiod(FromTableNo.3)

(AmountinRs.forallTables) [PART-1

CESS

State/ UT Tax

Cess Central Tax

State/

UTTax

tax Integrated

Tax uitotuteAmountofTax

Central Reviseddetails

tax 2

Integrated

RateTaxable value

LAGAZETTEDEL'ETAT

details

DateValue

5 6

Invoice/debit note/creditnote

GSTIN of supplier

Description Date

Originaldetails

GSTINNo. of supplier

6B.DebitNotes/CreditNotesreceived[Original]

6C.DebitNotes/CreditNotes[Amendments]

6A.InformationfurnishedinTable3inanearlierperiodwasincorrect

7B.Inputtaxcreditreclaimedon rectificationofmismatch

7A.Inputtaxcreditmismatch

7.Inputtaxcreditmis-matchesandreclaimstobedistributedinthetaxperiod 6.AmendmentsininformationfurnishedinearlierreturnsinTableNo.3

1080

CESS 9

CESS

Tax

State 8

State Tax

1011

Tax

Central 7

Tax

Central

Inputtaxcreditredistributed

Tax

Integrated InputtaxdistributionbyISD

Integrated Tax

ISD

invoice No.Date 5

GSTIN

Re-distributionofinputtaxcredittothecorrectrecipient

ofnew recipient ISDinvoice

No.Date

Date 3

Date

ISDcredit note

No ISDcredit no.

3 No.

detail No.Date

Originalinputtaxcredit distribution 1

GSTINof recipient

GSTINISDinvoice of.

recipient original

8B.DistributionoftheamountofineligibleITC

8A.DistributionoftheamountofeligibleITC

9.RedistributionofITCdistributedtoawrongrecipient(plus/minus)

8.DistributionofinputtaxcreditreportedinTableNo.6and7(plus/minus) 1081

121

digaibessou?

DebitEntryNos.

DebitEntryNo.

Designation/Status

SignatureofAuthorisedSignatory

NameofAuthorisedSignatory

Other

liw

LAGAZETTEDEL'ETAT

Fee

CentralTaxState/UTtax

Distributionoftheamountofineligible

Description

Latefee

Verification

Onaccountof

Place

Date

BankAccountDetails(DropDown)

ITC

Tax

9A.DistributionoftheamountofeligibleITC

9B.

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

(a)CentralTax

11.Refundclaimedfromelectroniccashledger

(b)State/UT

10.LateFee

PART-I] [PART-I

vinmelozvdoza1

tooditeidge

LAGAZETTEDEL'ETAT

GoodsandServicesTaxIdentificationNumber

InputServiceDistributor

InputtaxCredit.

a. GSTIN:-

c. ITC:-

b. ISD:-

GSTR-6.

Instructions:-

10.RefundclaimedfromcashledgerthroughTable11willresultinadebitentryinelectronic cashledger.

8.MismatchliabilitybetweenGSTR-1andGSTR-6willbeaddedtoISDandfurtherISD taxpayerhastoissueISDcreditnotetoreducetheITCdistributedearliertoitsregistered recipientsunits.

1.TermsUsed:-

7.IneligibleITCwillbeinrespectofsuppliesmadeasperSection17(5).

9.Table7inrespectofmismatchliabilitywillbepopulatedbythesystem.

6.ISDhastodistributebotheligibleandineligibleITCtoitsUnitsinthesametaxperiodin whichtheinwardsupplieshavebeenreceived.

2.GSTR-6canonlybefiledonlyafter10thofthemonthandbefore13thofthemonth succeedingthetaxperiod.

5.ISDwillhavelatefeeandanyotherliabilityonly.

3.ISDdetailswillflowtoPartBofGSTR-2AoftheRegisteredRecipientsUnitsonfilingof

4.ISDwillnothaveanyreversechargesupplies.IfISDwantstotakereversechargesupplies, theninthatcaseISDhastoseparatelyregisterasNormaltaxpayer.nbe ban

1082 1083

Cess Month

Year

Tax

State/UT

(AmountinRs.forallTables)

AmountofTax

CentralTax

tax Integrated

7 FormGSTR-6A

Taxable value [SeeRule59(3)&65]

LAGAZETTEDEL'ETAT

Detailsofsuppliesauto-draftedform (Auto-draftedfromGSTR-1)

Rate

Invoicedetails

NoDateValue

(b)Tradename,ifany

(a)Legalnameoftheregisteredperson

Cess

Tax 1213 Amountoftax

CentralState/ TaxUT

11 Integrated tax 10

value

8 RateTaxable

7 DateValue

FormGSTR-7

56 ReviseddetailsofdocumentordetailsofDebit/CreditNote

of supplier GSTINNo.

3 Date

2 Detailsoforiginal document

of

GSTIN

supplier

1.GSTIN

3.Inputtaxcreditreceivedfordistribution

PART-I]

GSTINofNo. supplier

4.Debit/Creditnotes(includingamendmentsthereof)receivedduringcurrenttaxperiod [PART-I

Tax 5

State/UT Year

Month

CentralTax

(AmountinRs.forallTables)

Amountoftaxdeductedatsource

Integrated Tax

toPopulated toPopulated

State/UT Tax

Central Tax

Integrated Tax

Amountoftaxdeductedatsource

Amountpaid

Reviseddetails

Amountpaid

Amountpaidto

deducteeon

whichtaxis

deducted

LAGAZETTEDEL'ETAT

[Seerule66(1)]

2 ReturnforTaxDeductedatSource

Amountpaidtodeducteeon whichtaxisdeducted

Г-ЯТКОліто

Amountpayable

GSTIN of deductee

Amountoftaxdeducted

Amountpaidto

deducteeon

whichtaxis

deducted

GSTIN of deductee

(b)Tradename,ifany

1.GSTIN

2.(a)LegalnameoftheDeductor

3.Detailsofthetaxdeductedatsource

1084

Description

Originaldetails

GSTINof deductee

Description

Tax

26 Month

(b)State/UTtax

(II)Latefee

(a) Centraltax

(I)InterestonaccountofTDSinrespectof

(c)State/UTTax

(b)CentralTax

(a)Integratedtax

(c)State/UTTax

(b)CentralTax

(a)Integrated

6.Interest,lateFeepayableandpaid

5.Taxdeductionatsourceandpaid

4.Amendmentstodetailsoftaxdeductedatsourceinrespectofanyearliertaxperiod 1085

Nos.

DebitEntry

Other 6

PenaltyFee

Interest LAGAZETTEDEL'ETAT

Tax

Description

BankAccountDetails(DropDown)

(c)State/UTTax

(b)CentralTax

(a)IntegratedTax 4

Latefee

Interest

SignatureofAuthorisedSignatory 3

Designation/Status

NameofAuthorisedSignatory 2

Taxpaidincash

Description

Date:

Tax

Place:

Verification

(b)CentralTax

(a)Integrated

7.Refundclaimedfromelectroniccashledger

PART-I]

(c)State/UTTax

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

8.DebitentriesinelectroniccashledgerforTDS/interestpayment[tobepopulatedafter paymentoftaxandsubmissionsofreturn] [PART-I

(d)

XETTUsiete(2)

ni2017ies

novinarelostbasmiftevlamatoryderedI

LAGAZETTEDEL'ETAT

motorentbalesetodaynitonbustailedbresgbolwomlyaitoreadout

vrorengi?briarodteAtosudangi

b)TDS:TaxDeductedatSource

a)GSTIN:GoodsandServicesTaxIdentificationNumber

Instructions-

1.Termsused:

2.Table3tocapturedetailsoftaxdeducted.

3.Table4willcontainamendmentofinformationprovidedinearliertaxperiods.

4.Returncannotbefiledwithoutfullpaymentofliability.

1086 1087

Name

Office-

Signature

Designation

State/UT Tax

Central Tax 3

107

AmountofTaxdeductedatsource(Rs.)

IntegratedTax

FormGSTR7A

[Seerule66(3)]

LAGAZETTEDEL'ETAT

TaxDeductionatSourceCertificate

Valueonwhich taxdeducted

(b)Tradename,ifany-

1.TDSCertificateNo.-

2.GSTINofdeductor-

4.GSTINofdeductee-

3.Nameofdeductor-

5.(a)Legalnameofthedeductee-

6.TaxperiodinwhichtaxdeductedandaccountedforinGSTR-7-

7.DetailsofsuppliesAmountoftaxdeducted-

PART-I] [PART-I

State/UTTax Year

Month

CentralTax

(AmountinRs.forall

opulated

Populated

Amountoftaxcollectedatsource

Integrated Tax

Netamount liableforTCS FormGSTR-8

[Seerule67(1)]

Statementfortaxcollectionatsource

LAGAZETTEDEL'ETAT

Valueof supplies returned

DetailsofsuppliesmadewhichattractTCS

Grossvalue ofsupplies made

(b)Tradename,ifany

GSTIN ofthe supplier

Tables)

3A.Suppliesmadetoregisteredpersons

3B.Suppliesmadetounregisteredpersons

1.GSTIN

2.(a)Legalnameoftheregisteredperson

3.Detailsofsuppliesmadethroughe-commerceoperator

1088

State/UT Tax

source

Central Tax

Tax 5

State/UT Amountoftaxcollectedat

Integrated Tax

Central

Tax

Net amount liablefor TCS

Reviseddetails

Amountofinterest

Valueof supply returned

Tax

Integrated

Grossvalue ofsupplies made

in default

Amount

supplier

GSTINDetailsofsuppliesmadewhich of attractTCS

GSTIN of supplier

Onaccountof

Originaldetails

Month

amount

4A.Suppliesmadetoregisteredpersons

4B.Suppliesmadetounregisteredpersons

LatepaymentofTCS

5.Detailsofinterest

4.Amendmentstodetailsofsuppliesinrespectofanyearlierstatement 1089

ilesxult boo

3 3

Amountpaid Amountpaid

LAGAZETTEDEL'ETAT

Amountof interestpayable 2

Taxpayable

Description 1

Description

Tax Tax

(a)Integratedtax

(b)CentralTax

(c)State/UTTax

6.Taxpayableandpaid

7.Interestpayableandpaidtrobemie

(a)Integrated

(b)CentralTax

(c)State/UT

PART-I]

DebitEntry Nos.

Interest

Other

Designation/Status

SignatureofAuthorisedSignatory

NameofAuthorisedSignatory 4

Penalty

Taxpaidincash

TaxInterest

Verification

Description

Place:

Date:

Tax

tax

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrect tothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

Down)

BankAccountDetails(Drop

(a)Integrated

(b)CentralTax

(c)State/UT

(b)CentralTax

(c)State/UT Tax

(a)Integrated

8.Refundclaimedfromelectroniccashledger

9.DebitentriesincashledgerforTCS/interestpayment[tobepopulatedafterpaymentoftax andsubmissionsofreturn] [PART-I

(0)

(d)

botsmetal(6)

noitsortinoV

binghasoldeyaqxed

basmullavlamolosydoneriI

sd nihonbasteilodbaeogbelwonlytolaodordiof LAGAZETTEDEL'ETAT

zuis12noiteng GoodsandServicesTaxIdentificationNumber

TaxCollectedatsource

volingiabaatoituAtosmsh

tengizbezittomi12

suitaisvoden svoderistednavignoitartmoti a.GSTIN:-

b.TCS:-

Instructions:-

1.TermsUsed:-

5.Cashledgerwillbedebitedfortherefundclaimedfromthesaidledger.

6.AmountoftaxcollectedatsourcewillflowtoPartCofGSTR-2Aofthetaxpayeronfiling ofGSTR-8.

3.TCSliabilitywillbecalculatedonthebasisoftable3andtable4.

4.RefundfromelectroniccashledgercanonlybeclaimedonlywhenalltheTCSliabilityfor thattaxperiodhasbeendischarged.

2.Ane-commerceoperatorcanfileGSTR-8onlywhenfullTCSliabilityhasbeendischarged.

7.MatchingofDetailswithsupplier'sGSTR-1willbeatthelevelofGSTINofsupplier.

1090 1091

CESS

-2280112real

Month

Year

State/

UTTax

Amountoftax

Designation/Status

Signature

NameofAuthorisedSignatory

Central Tax

CESS

(AmountinRs.forallTables)

tax

Integrated

FormGSTR-11

populated

[Seerule82]

Taxable value

Auto

LAGAZETTEDEL'ETAT

State/UTTax

Rate

Value

received

CentralTax

Invoice/Debit Note/CreditNote details

Verification

NoDate

Place

Date

StatementofinwardsuppliesbypersonshavingUniqueIdentificationNumber(UIN)

Nameofthepersonhaving

UIN UIN

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueand correcttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

tax

Integrated

GSTIN of supplier

Bankdetails(dropdown)

3A.Invoices

3B.Debit/CreditNotereceived

1 2.

4.Refundamount

3.Detailsofinwardsuppliesreceived

PART-I] [PART-I

avisostzsarovηΑΕ

waltoimematt2

zsilqquzbrawnitozielsa.E

(nwobgorb)alistabinsi

tolodentofJOSTIOO

bovisoenstolisibertideBE

LAGAZETTEDEL'ETAT

GoodsandServicesTaxIdentificationNumber

UniqueIdentityNumber

xattoinuomA

a.GSTIN:-

olennibozhoriturtoarms

itementbetssonoonoodsedsuintonbasteiledbusegbetwond

Instructions:-

(110)b.UIN:-

1.TermsUsed:-

3.Table3ofGSTR-11willbepopulatedfromGSTR-1.

2.UINholderhastofileGSTR-11forclaimingrefundonquarterlybasisorotherwiseasand whenrequiredtofilebyproperofficer.

4.UINholderwillnotbeallowedtoaddormodifyanydetailsinGSTR-11.

bassun

1092 1093

muilittosmil District-

Administration

State/UT-

Centre

State

RetiredfromCentre/State

(4)Advocate

(10)RetiredGovernmentOfficials

(2)CompanySecretaryholdingCOP

(3)CostandManagementAccountantholdingCOP

(7)GraduateorPostgraduatedegreeinBusiness

(8)GraduateorPostgraduatedegreeinBusiness Management

(5)GraduateorPostgraduatedegreeinCommerce

(9)DegreeexaminationofanyrecognizedForeign University

(6)GraduateorPostgraduatedegreeinBanking

(1)CharteredAccountantholdingCOP

Part-A

PARTB

[Seerule83(1)]

FormGSTPCT-1

LAGAZETTEDEL'ETAT

ApplicationforEnrolmentasGoodsandServicesTaxPractitioner

MembershipValidupto

MembershipNumber

RegistrationNumberasgivenbyBar

AdvocatesregisteredwithBar(Nameof

Enrolmentsoughtas:

MembershipType(dropdownwill changebasedtheinstituteselected)

EnrollingAuthority

RetiredGovernmentOfficials

DateofEnrolment/Membership

State/UT

Validupto

DateofRegistration MobileNumber

Dateofapplication

BarCouncil) (AsmentionedinPAN)

5.2

6.3 Note-InformationsubmittedaboveissubjecttoonlineverificationbeforeproceedingtofillupPart-B.

5.3

6.2

5.1

6.1

(ii)PAN

(i)NameoftheGoodsandServicesTaxPractitioner

(iii)EmailAddress

(iv)

PART-I] [PART-I

Acknowledgment

ScannedcopyofPensionCertificateissuedbyAGofficeor anyotherdocumentevidencingretirement

(Anythreewillbemandatory)

LAGAZETTEDEL'ETAT

QualificationDetails

Verification

ProfessionalAddress

QualifyingDegree

AffiliationUniversity/Institute

ApplicantDetails

LandlineNumber

Aadhaar

Father'sName

BuildingNo./FlatNo./DoorNo.

Designationofthepostheldatthetimeof

Locality/Area/Village

District

retirement

Gender

Consent

MobileNumber

Emailid

State

FloorNo.

Photo

Road/StreetLane

PAN

NameofthePremises/Building

PINCode

DateofBirth

Place

ApplicationReferenceNumber(ARN)-

Date

FullnameasperPAN

DateofRetirement

GSTIN,ifavailable:

FormNo.:

FormDescription

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebest ofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

Timeoffiling:

IonbehalfoftheholderofAadhaarnumber giveconsentto"GoodsandServicesTaxNetwork"toobtainmydetailsfromUIDAIforthepurposeof authentication."GoodsandServicesTaxNetwork"hasinformedmethatidentityinformationwouldonly beusedforvalidatingidentityoftheAadhaarholderandwillbesharedwithCentralIdentitiesData Repositoryonlyforthepurposeofauthentication.

136

LegalName:

DateofFiling:

Youhavefiledtheapplicationsuccessfully.

10.1

10.2

8.10

9.6

9.4

9.5 9.7

9.8

8.6

9.2

8.2

7.2

9.3

8.7

8.8

9.1

8.4

8.5

7.1

8.3

8.9

10.

8.1

1094 1095

boodlostin

LAGAZETTEDEL'ETAT

Temporaryreferencenumber,(TRN)ifany:visbre

CenterJurisdiction:

Place:

Filedby:

StateJurisdiction

Note-Thestatusoftheapplicationcanbeviewedthrough"TrackApplicationStatus"atdashboard ontheGSTPortal.

Itisasystemgeneratedacknowledgementanddoesnotrequireanysignature.

PART-I] [PART-I

Centre/State

Signatureofthe

NameandDesignation.

FormGSTPCT-02

[Seerule83(2)]

LAGAZETTEDEL'ETAT

EnrolmentCertificateofGoodsandServicesTaxPractitionersστο

Practitioner

AddressandContactInformation

NameoftheGoodsandServicesTax

PAN

DateofenrolmentasGSTP

EnrolmentAuthority

Date

1.EnrolmentNumber

1096 1097

Signature

Date

Name (Designation)

FormGSTPCT-03

[Seerule83(4)]

LAGAZETTEDEL'ETAT

ShowCauseNoticefordisqualification

Appearbeforetheundersignedon-----(date)... (Time).........

AddressoftheApplicant

GSTpractitionerenrolmentNo.

ReferenceNo.

Name

Ifyoufailtofurnishareplywithinthestipulateddateorfailtoappearforpersonalhearingonthe appointeddateandtime,thecasewillbedecidedexparteonthebasisofavailablerecordsandon merits

Ithascometomynoticethatyouareguiltyofmisconduct,thedetailsofwhicharegivenhereunder: 1. Youareherebycalledupontoshowcauseastowhythecertificateofenrolmentgrantedtoyou shouldnotberejectedforreasonsstatedabove.Youarerequestedtosubmityourresponsewithin <15>daystotheundersignedfromthedateofreceiptofthisnotice.

PART-I] [PART-I

Name

Signature

(Designation)

ageorto2201bbA

Date-

FormGSTPCT-04

[Seerule83(4)]

list

LAGAZETTEDEL'ETAT

OrderofrejectionofenrolmentasGSTPractitioner

Address EnrollmentNumber

ReferenceNo.

Π Π Whereasonthedayfixedforhearingyoudidnotappear;or

Thishasreferencetoyourreplydated----inresponsetothenoticetoshowcausedated-----. Whereasnoreplytonoticetoshowcausehasbeensubmitted;or

To Name

2. Theeffectivedateofcancellationofyourenrolmentis<

>.tod

Whereastheundersignedhasexaminedyourreplyandsubmissionsmadeatthetimeofhearing, andisoftheopinionthatyourenrolmentisliabletobecancelledforfollowingreason(s).

1098 1099

PART-A FormGSTPCT-05

[Seerule83(6)]zezasiv

LAGAZETTEDEL'ETAT

Authorisation/withdrawalofauthorisationforGoodsandServicesTaxPractitioner

2.*withdrawauthorisationof

1.*solemnlyauthorise,

CentralTax/StateTax.

Sir/Madam

To TheAuthorisedOfficers

I/We

Name

Checkbox

Designation/Status

Signatureoftheauthorisedsignatory

ListofActivities

Tomakedepositforcreditintotheelectroniccashledger

Tofileanapplicationforclaimofrefund

Tofurnishdetailsofoutwardandinwardsupplies

Tofurnishmonthly,quarterly,annualorfinalreturn

herewith*.

5. Tofileanapplicationforamendmentorcancellationofregistration Theconsentofthe (NameofGoodsandServicesTaxPractitioner)isattached

Place

Date Sr.

No.

(NameoftheGoodsandServicesTaxPractitioner),bearingEnrolmentNumber--------for thepurposesofSection48readwithrule83toperformthefollowingactivitiesonbehalfof-------- (LegalName)bearing<>:

*Strikeoutwhicheverisnotapplicable.

[PART-I

mabari

Signature

Nameотви

EnrolmentNo.

bautentomislomotnoitaorlogsassiit

Part-B

LAGAZETTEDEL'ETAT

rdw

GSTIN

ConsentoftheGoodsandServicesTaxPractitioner

Date

0103noitainer I<<(NameoftheGoodsandServicesTaxPractitioner>>dohereby solemnlyaccordmyconsenttoactastheGoodsandServicesTaxPractitioneronbehalfof------ (Legalname),GSTIN onlyinrespectoftheactivitiesspecifiedby------(Legalname),

1100 1101

high

OneMonth-

high

OneMonth-

August

B.3DetailsofInvoices,DebitandCreditNotesofthemonthofAugustwherereversalwasreclaimedinviolationofSection42/43andthathave becomepayableinthereturnofSeptemberfiledby20thOctober

OneMonth

2August

1August

Septemberfiledby20thOctober

B.2DetailsofInvoices,DebitandCreditNotesofthemonthofAugustthatwerefoundtobeduplicatesandhavebecomepayableinthereturn

TwoMonths

2July

1July

B. B.1DetailsofInvoices,DebitandCreditNotesofthemonthofJulythatwerefoundtohavemismatchedinthereturnofthemonthofJulyfiledby 20thAugustbutmismatchwasnotrectifiedinthereturnforthemonthofAugustfiledby20thSeptemberandhavebecomepayableinthereturn formonthofSeptembertobefiled20thOctober

Mismatches/DuplicatesthathaveledtoincreaseofliabilityinthereturnforSeptemberfiledby20thOctober

Refund

2Month

1Month

A.3DetailsofInvoices,DebitandCreditNotesofthemonthofJulyandbeforebutnotearlierthanAprilofthepreviousFinancialYearwhichhad becomepayablebutthepairingsupplier/recipienthasincludedthedetailsofcorrespondingdocumentinhisreturnofthemonthofSeptember filedby20thOctoberandthereclaimisbeingallowedalongwithrefundofinterest.

LAGAZETTEDEL'ETAT

Nil Nil

2August

1August

A.2DetailsofInvoices,DebitandCreditNotesofthemonthofAugustthatwerefoundtohavemismatchedinthereturnofthemonthofAugustfiled by20thSeptemberbutmismatchwasrectifiedinthereturnforthemonthofSeptemberfiledby20thOctober

Nil Nil

Cess

State Central

Integrated

/UT

Cess

Central

Integrated

State

Interest

2 September

1 September

A.1

DetailsofInvoices,DebitandCreditNotesofthemonthofSeptemberthathavematched

A.FinallyAcceptedInputTaxCredit

Number Date Month TaxableValue

Note/CreditNote

ITC/OutputLiability

BillofEntryNo./Invoice/Debit

ResultsofMatchingafterfilingoftheReturnsofSeptember(tobefiledby20thOctober)

PART-I] [PART-I

μπάοιτρεGELOF26πισταρειτομDISQDA50

September

Nil/Two Months

Months

September

Nil/Two

D.1DetailsofInvoices,DebitandCreditNotesofthemonthofSeptemberthathavebeenfoundtohavemismatchedandmaybecomepayableinthe returnforNovembertobefiledby20thDecemberincasemismatchnotrectifiedinthereturnforOctobertobefiledby20thNovember

D.Mismatches/DuplicatesthatmayleadtoincreaseofliabilityinthereturnforNovembertobefiledby20thDecember

September

high

high OneMonth-

September LAGAZETTEDEL'ETAT

OneMonth-

C.3DetailsofInvoices,DebitandCreditNotesofthemonthofSeptemberwherereversalwasreclaimedinviolationofSection42/43andthatwill becomepayableinthereturnofOctoberreturntobefiledby20thNovember

OneMonth

2September

OneMonth

1September

forOctobertobefiledby20thNovember

C.2DetailsofInvoices,DebitandCreditNotesofthemonthofSeptemberthatwerefoundtobeduplicateandwillbebecomepayableinthereturn

TwoMonths

2August

1August

TwoMonths

C. C.1DetailsofInvoices,DebitandCreditNotesofthemonthofAugustthatwerefoundtohavemismatchedinthereturnofthemonthofAugustfiled by20thSeptemberbutmismatchwasnotrectifiedinthereturnforthemonthofSeptemberfiledby20thOctoberandwillbecomepayableinthe returnformonthofOctobertobefiled 20thNovember

Mismatches/DuplicatesthatwillleadtoincreaseofliabilityinthereturnforOctobertobefiledby20thNovember

1102 1103

4.CessmeanscessleviedunderGoodsandServicesTax(CompensationtoStates)Act,2017.

3.Returnshallbetreatedasinvalidifclosingbalanceispositive.Balanceshallbeworkedoutbyreducingcredit(amountpaid)fromthedebit(amountpayable).

2.Underdescriptionhead-liabilitiesduetooptingforcomposition,cancellationofregistrationwillalsobecoveredinthispart.Suchliabilitiesshallbepopulated intheliabilityregisterofthetaxperiodinwhichthedateofapplicationororderfalls,asthecasemaybe.

1.Allliabilitiesaccruingduetoreturnandpaymentsmadeagainstthesamewillberecordedinthisledger.

Note- 17

91011

(Paid)/]

/[Credit (CR)

(Payable)]

Total Others Fe e

Penalt Interest

Ta X

Others

Penalt Interest

Ta X

Tota 1

Fe e

[Debit (DR)

usedforn dischargin gliability

(CentralTax/StateTax/UTTax/Integrated Tax/CESS/Total)

(dd/mm /yyyy) LAGAZETTEDEL'ETAT

Date

Referenc eNo.

Ledger

Balance(Payable)

Sr. No.

Amountdebited/credited(CentralTax/State

Tax/UTTax/IntegratedTax/CESS/Total)

Typeof Transactio

Descriptio

Act-CentralTax/StateTax/UTTax/IntegratedTax/CESS/All (AmountinRs.)

TaxPeriod-

Tradename,ifany

Name(Legal)-

GSTIN-

tognapine(TobemaintainedattheCommonPortal)

(Part-I:Returnrelatedliabilities)

ElectronicLiabilityRegisterofRegisteredPerson

[Seerule85(1)]

FormGSTPMT-01

PART-I] [PART-I

12666820

4.NegativebalancecanoccurforasingleDemandIDalsoifappealisallowed/partlyallowed.Overallclosingbalancemaystillbepositive.

3.Reductionorenhancementintheamountpayableduetodecisionofappeal,rectification,revision,reviewetc.willbereflectedhere.

2. Allpaymentsmadeoutofcashorcreditledgeragainsttheliabilitieswouldberecordedaccordingly.

1. Allliabilitiesaccruing,otherthanreturnrelatedliabilities,willberecordedinthisledger.Completedescriptionofthetransactiontoberecordedaccordingly.

1617181920

10111213 O

Penalt y

Status (Stay ed /Un- staye d)

Tot al

Other Fe e

Intere st

Ta X

Total Other Fe e

Tax/CESS/Total)

Tax/CESS/Total) LAGAZETTEDEL'ETAT

Tax/StateTax/UTTax/Integrated

(CentralTax/StateTax/UTTax/Integrated

Balance(Payable)

Amountdebited/credited(Central

(AmountinRs.)

Act-CentralTax/StateTax/UTTax/IntegratedTax/CESS/All

PeriodFrom----To--------(dd/mm/yyyy)

Note- 7

2 9 8

Penalt y

Intere st

(Payable)]/

Date (dd/ mm/

Reference No.

Tax Period, if applica ble

Descript ion

Typeof

Ledger usedfor discharg ing liability

SrNo.

Staystatus-Stayed/Un-stayed

Tradename,ifany-

Name(Legal)-

GSTIN/TemporaryId--

2016- Demanddate-

DemandID

(TobemaintainedattheCommonPortal)

beispie)

(suwonur

μουμεφόρα όεια) οπεε

LASTI

ElectronicLiabilityRegisterofTaxablePersonorcueqit(

(Part-II:Otherthanreturnrelatedliabilities)

[Seerule85(1)]

FormGSTPMT-01

1104 1105

KOLIBCEL

ACE22

LAGAZETTEDEL'ETAT

8.Paymentmadeagainsttheshowcausenoticeoranyotherpaymentmadevoluntarilyshallbeshownintheregisteratthetimeofmakingpaymentthrough creditorcashledger.Debitandcreditentrywillbecreatedsimultaneously.

7.Reductioninamountofpenaltywouldbeautomatic,basedonpaymentmadeaftershowcausenoticeorwithinthetimespecifiedintheActortherules.

LUGL

6.Theclosingbalanceinthispartshallnothaveanyeffectonfilingofreturn.

adjustmentoftherefundagainstanyliabilitybytheproperofficer.

5.Refundofpre-depositcanbeclaimedforaparticulardemandIDifappealisallowedeventhoughtheoverallbalancemaystillbepositivesubjecttothe

PART-I] [PART-I

Tax

Cess

Total

Integrated

Central Tax

State Tax

UTTax

period No.

Amountofmismatchcredit

Tax Sr.

thanreversed)

Mismatchcredit(other

CLOGIEOL

Tax

Tax 4

Tax

Total Cess

UTTax

Integrated

State Central

Amountofprovisionalcreditbalance

Sr. No.

Taxperiod

BalanceofProvisionalcredit

1617

15 14

101112

Credit (CR)]

ratedS Tax

1al Tax

rated Tax

al Tax

Total CES

UT Tax

State Tax

Integ

Centr Tota CES S

Integ UT Tax

Centr

State Tax

[Debit (DR)/

rice No.

Type

No.

(dd/ mm/ Balanceavailable

LAGAZETTEDEL'ETAT

Credit/Debit

Transaction Description (Sourceof credit& purposeof utilisation)

Tax Period, ifany

Refere Date Sr

(AmountinRs.)

Period-From----To--------(dd/mm/yyyy) Act-CentralTax/StateTax/UTTax/IntegratedTax/CESS/All

Tradename,ifany-

Name(Legal)-

GSTIN-

ElectronicCreditLedgerofRegisteredPerson

(TobemaintainedattheCommonPortal)

[Seerule86(1)]

FormGSTPMT-02

1106 1107

2.Descriptionwillincludesourcesofcredit(GSTR-3,GSTR-6etc.)andutilisationthereoftowardsliabilityrelatedtoreturnordemandetc.Refundclaimedfrom theledgerwillbedebitedandiftheclaimisrejected,thenitwillbecreditedbacktotheledgertotheextentofrejection.

LAGAZETTEDEL'ETAT

scheme,transitionetc.willberecordedinthecreditledger.

1.Alltypeofcreditsasperreturn,creditonaccountofmerger,creditdueonaccountofpre-registrationinputs,etc.,creditduetooptingoutfromcomposition

Note-

(22)

PART-I] [PART-I

Signature Name

Tax

Interest

Fee

Penalty

Other

Total

Sr.No.

Act (Central Tax/State Tax/UT Tax Integrated Tax/ CESS)

Amountofcredit(Rs.)

10.Amountofcredit-

9.No.anddateofordervidewhichrefundwasrejected

8.Applicationreferenceno.anddate-

7.Debitentryno.anddate

LAGAZETTEDEL'ETAT

6.Ledgerfromwhichdebitentrywasmadeforclaimingrefund-

cash/creditledger

5.Period/TaxPeriodtowhichthecreditrelates,ifany-

From

4.Address-

3.Tradename,ifany

2.Name(Legal)-

1.GSTIN-

ReferenceNo.

Date-

Orderforre-creditoftheamounttocashorcreditledgeronrejectionofrefundclaim

[Seerules86(4)&87(11))]

FormGSTPMT-03

1108 1109

LAGAZETTEDEL'ETAT

'CentralTax'standsforCentralGoodsandServicesTax;'StateTax'standsforStateGoodsandServicesTax;'UTTax'standsforUnionterritoryGoodsand ServicesTax;'IntegratedTax'standsforIntegratedGoodsandServicesTaxand'Cess'standsforGoodsandServicesTax(CompensationtoStates)

Note-

Designationoftheofficer

PART-I] [PART-I

Note-

Designation/Status....

Date

NameofAuthorizedSignatory

Place

Signature

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrectto thebestofmyknowledgeandbelief.

Verification

Reasons,ifany

Cess

Integrated Tax

UTTax

StateTax

CentralTax

LAGAZETTEDEL'ETAT

Typeofdiscrepancy

Amountinvolved

Typeoftax

Date

Detailsofthediscrepancy

Liabilityregister

Cashledger

Creditledger

Ledger/Registerinwhich discrepancynoticed

Tradename,ifany

Name(Legal)

GSTIN

ApplicationforintimationofdiscrepancyinElectronicCreditLedger/CashLedger/LiabilityRegister

[Seerules85(7),86(6)&87(12)]

FormGSTPMT-04

1110 1111

20- TMY 120 то

COL insgets

Depr

Cinad

LAGAZETTEDEL'ETAT

220014

ad Hiw lidsb yne

1091 Iliw shant needzad tidsbuloid ad 'CentralTax'standsforCentralGoodsandServicesTax;'StateTax'standsforStateGoodsandServicesTax;'UTTax'standsforUnionterritoryGoodsand ServicesTax;'IntegratedTax'standsforIntegratedGoodsandServicesTaxand'Cess'standsforGoodsandServicesTax(CompensationtoStates)

PART-I] [PART-I

4.Applicationno.,ifany,ShowCauseNoticeNumber,DemandID,pre-depositforappealoranyotherliabilityforwhichpaymentisbeingmadewillalsobe recordedunderthehead"description".

whichanydebithasbeenmadewillalsorecordedunderthehead"description".

3.GSTINofdeductorortaxcollectoratsource,ChallanIdentificationNumber(CIN)ofthechallanagainstwhichdeposithasbeenmade,andtypeofliabilityfor

2.Taxperiod,ifapplicable,foranydebitwillberecorded,otherwiseitwillbeleftblank.

1.ReferenceNo.includesBRN(BankReferenceNumber),debitentryno.,orderno.,ifany,andacknowledgmentNo.ofreturnincaseofTDS&TCScredit.

Note- 20

171819

4 16

1112131415

910

Tot al

Penalt y

Other S

Intere st

Fe e

Ta X

Penalt

Other S

Intere st

Tot al

Fe e

Ta X

on [Debit (DR)/ Credit (CR)]

(CentralTax/StateTax/UT Tax/IntegratedTax/CESS/Total)

of deposit /Debit (dd/m m/ LAGAZETTEDEL'ETAT

Balance

Tax Period, if applicab le

Reporti ngdate (by bank)

Referen ceNo.

Date

Time of depos it

Sr. No

Amountdebited/credited(Central Tax/StateTax/UTTax/Integrated Tax/CESS/Total)

Typeof Transacti

Descripti on

(AmountinRs.)

Act-CentralTax/StateTax/UTTax/IntegratedTax/CESS/All

PeriodFrom----To--------(dd/mm/yyyy)

Tradename,ifany

Name(Legal)-

GSTIN/TemporaryId-

(TobemaintainedattheCommonPortal)

ElectronicCashLedger

[Seerule87(1)]

FormGSTPMT-05

1112 1113

LAGAZETTEDEL'ETAT

7.'CentralTax'standsforCentralGoodsandServicesTax;'StateTax'standsforStateGoodsandServicesTax;'UTTax'standsforUnionterritoryGoodsand ServicesTax;'IntegratedTax'standsforIntegratedGoodsandServicesTaxand'Cess'standsforGoodsandServicesTax(CompensationtoStates)

6.DateandtimeofdepositisthedateandtimeofgenerationofCINasreportedbybank.

5.Refundclaimedfromtheledgeroranyotherdebitsmadeagainstanyliabilitywillberecordedaccordingly.

PART-I] [PART-I

(----)

UTTax

UT(Name)

(----)

State(Name)

StateTax

Sub-Total

(----)

CESS

(----)

Integrated Tax

Governmentof India

(----)

CentralTax

Tax

Interest

Fee

Penalty

Total

Others

Government

MajorHead

MinorHead

DetailsofDeposit

(AllAmountinRs.)

Address

LAGAZETTEDEL'ETAT

(Legal)

Name

<<<>>

MobileNo.

<<<<<>>

populated>>>>

GSTIN

Emailaddress

<<>>

information>>

CPIN

DateCurrentdate>>

ChallanExpiryDate

Challanfordepositofgoodsandservicestax

[Seerule87(2)]

FormGSTPMT-06

1114 1115

157

TaxpayerName

G-STIN

PaidChallanInformation

Date

Signature

Designation/Status(Manager,partneretc.)

Name

Particularsofdepositor

Note:Chargestobeseparatelypaidbythepersonmakingpayment.

Amount

IFSCofRBI

BeneficiaryBank'sIndianFinancialSystemCode(IFSC)

ReserveBankfIndia

Nameofbeneficiarybank

BeneficiaryAccountNumber(CPIN)

GST

Beneficiaryname

Remittingbank

NEFT/RTGS

Cheque

DemandDraft

Cash

LAGAZETTEDEL'ETAT

this)

DetailsofInstrument

Bank(Wherecashorinstrument isproposedtobedeposited)

(Thiswillincludeallmodesofe- paymentsuchasCC/DCandnet banking.Taxpayerwillchooseoneof

OvertheCounter(OTC)

C)e-Payment

ModeofPayment(relevantpartwillbecomeactivewhentheparticularmodeisselected)

TotalAmountinwords

TotalChallanAmount

PART-I] [PART-I

abrow ni tauoma Istol

to sbeM

SINGofpeUOLICISLADOUK

LAGAZETTEDEL'ETAT

Note-UTRstandsforUniqueTransactionNumberforNeFT/RTGSpayment.

depositedatBank'scounter)

BankAck.No.(ForCheque/DD

PaymentDate

BankReferenceNo.(BRN)/UTR CIN

Amount

NameofBank

LUXDRAGLMYING

1116 1117

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothe bestofmyknowledgeandbelief.

Integrated Tax

Cess

UTTax

State Tax

13.

Verification(byauthorizedsignatory)

12.

CentralTax

ogaave Gooqa

drawn

Date

Ok/branchonmich

CC/DC)

11.

Nameofpaymentgateway(for Paymentdetail

UTRNo.,ifany

10.

BankReferenceNumber(BRN)/

Dateonwhichamountdebited/ realized

paymentmade

Nameofbankthroughwhich

7. Cheque DraftNo.

Instrumentdetail,forOTC paymentonly

Netbanking

NEFT/RTGS

OTC

CC/DC LAGAZETTEDEL'ETAT

Modeofpayment(tickone)

CommonPortalIdentification Number(CPIN)

Dateofgenerationofchallan fromCommonPortal

Tradename,ifany

Name(Legal)

GSTIN

Applicationforintimatingdiscrepancyrelatingtopayment [Seerule87(8)] PART-I1]]

FormGSTPMT-07 [PART-I

266

'CentralTax'standsforCentralGoodsandServicesTax;'StateTax'standsforStateGoodsandServicesTax;'UTTax'standsforUnionterritoryGoods andServicesTax;'IntegratedTax'standsforIntegratedGoodsandServicesTaxand'Cess'standsforGoodsandServicesTax(CompensationtoStates).

3.CommonPortalshallforwardthecomplainttotheBankconcernedandintimatetheaggrievedperson. 4.

OVSELLEDEFEIVL

2.TheapplicationmaybefiledifCINisnotconveyedwithin24hoursofdebit.

LAGAZETTEDEL'ETAT

1. Theapplicationismeantforthetaxpayerwheretheamountintendedtobepaidisdebitedfromhisaccountbut CINhasnotbeenconveyedbybanktoCommonPortalorCINhasbeengeneratedbutnotreportedbyconcernedbank.

Note-

Date

Designation/Status........

NameofAuthorizedSignatory

Place

spo

B.NGSUGCOLLECItote

Signature

1118 1119

alistol

Total

Others

Fees

Penalty

Interest

ApplicationforRefund

FORM-GST-RFD-01

[Seerule89(1)]

Tax

LAGAZETTEDEL'ETAT

From

Assessment/ProvisionalAssessment/Appeal/Others

1.OrderNo.

2.OrderDate

3.OrderIssuingAuthority

4.PaymentReferenceNo.(oftheamounttobeclaimedasrefund)

IntegratedTax

CentralTax

StateTax

Cess

Total

Act UTTax

(IfOrderisissuedwithinthesystem,then2,3,4willbeautopopulated)

i.SelectthetypeofOrder:

ii.Mentionthefollowingdetails:

i.Selectthetypeofsupplier/recipient:

Exports

54(3))

a.ExcessbalanceinElectronicCashledger

c.Exportsofgoods/services-WithoutpaymentofTax,i.e.,ITCaccumulated

b.Exportsofgoods/services-WithpaymentofTax

d.Onaccountofassessment/provisionalassessment/appeal/anyotherorder

e.ITCaccumulatedduetoinvertedtaxstructure(clause(ii)ofprovisotosection

f.OnaccountofsuppliesmadetoSEZunit/SEZDeveloperorrecipientofDeemed 5.TaxPeriod:

4.Address:

1.GSTIN/TemporaryID:

3.TradeName,ifany:

6.AmountofRefundClaimed:

2.LegalName:

7.GroundsofRefundClaim:(selectfromthedropdown):

Select:Registered/Casual/Unregistered/Non-residenttaxableperson

PART-I] [PART-I

Yes

YYW :

DECLARATION(u/s54(3)(ii))

LAGAZETTEDEL'ETAT

1.SuppliertoSEZUnit

2.SuppliertoSEZDeveloper

3.RecipientofDeemedExports

invoicehasnotbeenissued

andviceversa

Iherebydeclarethatthegoodsexportedarenotsubjecttoanyexportduty.

Designation/Status

f.IFSC

Designation/Statusjogolsvel342vionX2orabamzollqqueloовосовпо a.BankAccountNumber

g.Taxpaidonasupplywhichisnotprovided,eitherwhollyorpartially,andforwhich

d.Nameofaccountholder

e.AddressofBankBranch

b.NameoftheBank

g.MICR

i.Excesspaymentoftax,ifany

h.Taxpaidonanintra-Statesupplywhichissubsequentlyheldtobeinter-Statesupply

c.BankAccountType

Signature

j.Anyother(specify)

Signature

Name-

IherebydeclarethattherefundofITCclaimedintheapplicationdoes notincludeITCavailedongoodsorservicesusedformakingnilratedorfully exemptsupplies.

9.WhetherSelf-DeclarationfiledbyApplicantu/s54(4),ifapplicable

IalsodeclarethatIhavenotavailedanydrawbackongoodsorservicesorboth andthatIhavenotclaimedrefundoftheintegratedtaxpaidonsuppliesinrespect ofwhichrefundisclaimed.

8.DetailsofBankAccount(tobeautopopulatedfromRCincaseofregisteredtaxpayer)

1120 1121

(Name)

Designation/Status

SignatureofAuthorisedSignatory

DECLARATION(Seerule89)

SELF-DECLARATION

LAGAZETTEDEL'ETAT

viqque ti atsibal :81.100 Designation/Status

Signature

Place

Date

Name-

Wedeclarethatnorefundonthisaccounthasbeenreceivedbyusearlier.

I/We (Applicant)havingGSTIN/temporaryId-------, solemnlyaffirmandcertifythatinrespectoftherefundamountingtoRs.---/with respecttothetax,interest,oranyotheramountfortheperiodfrom---to----, claimedintherefundapplication,theincidenceofsuchtaxandinteresthasnot beenpassedontoanyotherperson.

IherebydeclarethattheSpecialEconomicZoneunit/theSpecial EconomicZonedeveloperhasnotavailedoftheinputtaxcreditofthetaxpaid bytheapplicant,coveredunderthisrefundclaim.

I/Weherebysolemnlyaffirmanddeclarethattheinformation givenhereinaboveistrueandcorrecttothebestofmy/ourknowledgeandbelief andnothinghasbeenconcealedtherefrom.

(ThisDeclarationisnotrequiredtobefurnishedbyapplicants,whoareclaiming refundunderrule96oftheCGSTRules)

10.Verification

Note:1)Aseparatestatementhastobefiledundersub-rule(4)ofrule89

PART-I] [PART-I

Col.20/21/22/23:AmountofITCavailable

Col.19:EligibilityofITCas(inputs/capitalgoods/inputservices/none)

Col.18:Indicateifsupplyattractsreversecharge(Yes/No)

Col.17:POS(onlyifdifferentfromthelocationofrecipient)

24A24B

14 13 12

20 19

161718

23 22

QTY UQC

Amt.

DateValue

supplier Cess

HSN

Taxable, value

Rate (%)

Amt. Rate (%)

Rate (NA)

Central Tax

Integrated Tax

Goods/ Services (G/S) State Tax/ UT Tax

Col. 18

Col. 17

Col. 19

GSTIN/ Nameof unregistered

State(in caseof unregistered supplier)

Invoicedetails

CESS

Col.20/21/22/23

StateTax/ UTTax

Central Tax

Integrated Tax

TaxPeriod:

LAGAZETTEDEL'ETAT

AsperGSTR-2(Table4):

ForInwardSupplies:

Statementcontainingthenumberanddateofinvoicesunder89(2)(h)ofCGSTRules,

Disg

Annexure-1

(Note:-Allstatementsareautopopulatedfromthecorrespondingreturnstaxpayerhavetoselecttheinvoicesaccordinglyandfieldslikeegm/ebrctobefilledifthesame wasnotfilledinthereturn)

Statement1:

1122 1123

200

Designation/Status

ExborteDateurentofJaz

(Name)

Place

SignatureofAuthorisedSignatory

Col.22:GSTINofe-commerceoperator(ifapplicable)

Col.21:Whethertaxonthisinvoiceispaidonprovisionalbasis(Yes/No)

Col.20:whethersupplyattractsreversecharge(Yes/No)

Col.19:DeemedExports(Yes/No)

DDSIG

Col.18:TaxoptionforsuppliesmadetoSEZ/SEZdeveloper(WithIntegratedTax/WithoutIntegratedTax)

12D128126

Col.17:WhethersupplymadetoSEZ/SEZdeveloper(Yes/No)

Col.16:POS(onlyifdifferentfromthelocationofrecipient)

LAGAZETTEDEL'ETAT

23A23B

14 13

No.

Date

Value

HSN

UQC

QTY

Amt

Taxable Value

Rate (%)

Rate (NA)

Goods/ services (G/S)

GSTIN/ UIN Col.18

Col.19

Col.22

Col. 17

Col. 16

Col. 20

Col. 21

Invoicedetails

Cess

Integrated Tax

CentralTax

StateTax/ UTTax

TaxPeriod:......

AsperGSTR-1(Table5):

ForOutwardSupplies:

PART-I] [PART-I

LOLORTABLEanbbies:

yaberC2LE-1(Lupo2):

Designation/Status

197

Date 이

(Name)

Place

SignatureofAuthorisedSignatory

BRC/FIRCdetailsaremandatory-incaseofServices)

(*ShippingBillandEGMaremandatory;-incaseofgoods;

15B 15A

9 8

15D 15C

15E15F

Value Date No.

QTY UQC HSN

Amt.

Date No.

No.

Date

Port Code

Taxable value

Ref No.

Rate (%)

Goods/ Services (G/S)

With Integrated Tax

Without Integrated Tax

LAGAZETTEDEL'ETAT

Invoice

Taxpaymentoption

Shippingbill/Bill ofexport

EGM Details

BRC/ FIRC

Integrated Tax

Whether taxonthis invoiceis paidon provisional basis (Yes/No)

TaxPeriod:

ExportswithpaymentofTax:

StatementincaseofApplicationunderrule89subrule2(b)and(c):

Statement2:

1124 1125

Designation/Status

ZADENELOLPESDEALJODELI AngDate

(Name)

C2LB-1Place:2

SignatureofAuthorisedSignatory

(*ShippingBillandEGM-incaseofgoodsaremandatory; BRC/FIRCdetailsaremandatory-incaseofServices)

TES 330

15A

15B

15D 15C

15E15F

No.

HSN

Date

Value LAGAZETTEDEL'ETAT

QTY UQC

Date No.

Amt.

Date

DateNo.

Port Code

Taxable value

Rate (%)

Ref No.

Goods/ Services (G/S)

With Integrated Tax

Without Integrated Tax

Invoice

Taxpaymentoption

Shippingbill/Bill

ofexport

EGM Details

Integrated Tax

BRC/ FIRC

Whether taxonthis invoiceis paidon provisional basis (Yes/No)

TaxPeriod:......

ExportswithoutpaymentofTax:

SUGDULEOLMacribe

Statement3:

192 10 9282 ai PART-I] [PART-I

IncaseofServices:ParticularsofPaymentReceivedismandatory)

(*IncaseofGoods:AREandDateofReceiptbySEZ/Developeraremandatory;

Col.23F/G:ParticularsofPaymentReceived

Col.23E:DateofreceiptbySEZ/Developer(asperrewarehousingcertificate)

Col.23C/D:ARE(ApplicationforRemovalofExport)

Col.22:GSTINofe-commerceoperator(ifapplicable)

Col.21:Whethertaxonthisinvoiceispaidonprovisionalbasis(Yes/No)

Col.20:whethersupplyattractsreversecharge(Yes/No)

Col.19:DeemedExports(Yes/No)

Col.18:TaxoptionforsuppliesmadetoSEZ/SEZdeveloper(WithIntegratedTax/WithoutIntegratedTax)

12 128

Col.17:WhethersupplymadetoSEZ/SEZ,developer(Yes/No)

Col.16:POS(onlyifdifferentfromthelocationofrecipient)

4 3 2

9 23A

23B8

101112131415

23F23G

23E

19202122

23C

23D

LAGAZETTEDEL'ETAT

(G/S)

Date No.

ValueservicesalueservicesHSNHSN

UQCQTY

Amt

No.Date

Date

Rate (%)

Taxable Value

Rate (%)

Amt Amt

Rate (%)

Rate (NA)

Ref No.

Goods/

GSTIN/ UIN

Invoicedetails

Cess

ARE

StateTax/ UTTax

Central Tax

Integrated Tax

Col. 1718

Col. 16

Col. 19202122

Col.

Payment Details

Dateof Receipt

Col. Col.

Col.

TaxPeriod:

GSTR-1Table5

RefundbythesupplierofSEZ/Developer:

StatementincaseofApplicationunderrule89subrule2(d)and(e):

Statement4:

1126 1127

(Name) SignatureofAuthorisedSignatory Designation/Status

KgPlaceLOAregbientofDoomedpabore

IncaseofServices:ParticularsofPaymentReceivedismandatory)

(*IncaseofGoods:AREandDateofReceiptbySEZ/Developeraremandatory;

Col.21F/G:ParticularsofPaymentReceived

Col.21E:DateofreceiptbySEZ/Developer(asperrewarehousingcertificate)

Col.21C/D:ARE(ApplicationforRemovalofExport)

Col.20:Whethertaxonthisinvoiceispaidonprovisionalbasis(Yes/No)

Col.19:DeemedExports(Yes/No)

Col.18:TaxoptionforsuppliesmadetoSEZ/SEZdeveloper(WithIntegratedTax/WithoutIntegratedTax) LAGAZETTEDEL'ETAT

21G 21F

Col.17:WhethersupplymadetoSEZ/SEZdeveloper(Yes/No)

Col.16:POS(onlyifdifferentfromthelocationofrecipient)

Col.1:GSTIN/UIN/Nameoftheunregisteredrecipient(SuppliertoSEZ/Developer)

2 1011 8

1 21B

5621A

21E 21D

12131415161718192021C

Date

No.Date

Amt.

Ref No.

Rate Amt. (%)

Rate (NA)

161718

Dateof Receipt

Col. 20

Col. Col. Col. Col.

ARE

Cess Payment Details

StateTax/ UTTax PART-I]

UQCQTY

Amt. τ.

ValueServices (G/S)

HSN

Date

No. (%) Rate

Value Taxable

Rate (%)

Goods/

Col. 1

Invoicedetails

Integrated Tax

Central Tax

TaxPeriod:......

GSTR5-Table6 [PART-I

Designation/Status

Date

(Name)

Place

SignatureofAuthorisedSignatory

(*IncaseofGoods:AREandDateofReceiptaremandatory)

Col.24E:DateofreceiptbySEZ/Developer(asperrewarehousingcertificate)

Col.24C/D:ARE(ApplicationforRemovalofExport)

Col.20/21/22/23:AmountofITCavailable

Col.19:EligibilityofITCas(inputs/capitalgoods/inputservices/none)

Col.18:Indicateifsupplyattractsreversecharge(Yes/No)

Col.17:POS(onlyifdifferentfromthelocationofrecipient)

24A24B

10111213141516171819

222324C24D24E

LAGAZETTEDEL'ETAT

Amt.

No.

Date Cess

NoDate

Value

Taxable value

UQCQTY

Amt.

Rate R (NA)

Central Tax

Integrated Гах

Tax/ UT Tax

Goods/ ServicesHSN (G/S)

Rate Rate (%)

Rate (%)

RateAmt. (%)

Amt.

State

171819

Col.Col.Col.

GSTIN/ Nameof unregistered supplier

State(in caseof unregistered supplier)

Invoicedetails

Integrated Tax

CESS

ARE

Col.20/21/22/23

Central Tax

Dateof Receipt

State Tax/UT Tax

TaxPeriod:

RefundbytheEOU/RecipientofDeemedExports:

StatementincaseofApplicationunderrule89subrule2(g):

Statement5:

1128 1129

10 Amt

differentfrom thelocation ofrecipient)

Amt

Amt LAGAZETT TEDEL'ETAT

Cess

PlaceofSupply (onlyifdifferent fromthelocation ofrecipient)

Integrated Tax

StateTax

CentralTax

Placeof Supply (onlyif

subsequently

TransactionwhichwereheldinterState/intra-Statesupply

OrderDate:

PART-I]

3 2

1 9

Value

Amt

Amt Amt

Amt

Taxable Value

No.Date

(incase B2C)

Name Cess

Invoicedetails

State Tax

Central Tax

Integrated Tax

transactionearlier

GSTIN/ UIN

Detailsofinvoicecoveringtransactionconsideredasintra-State/inter-State

OrderNo:

OrderDetails(issuedinpursuanceofSection77(1)and(2):

[Refundu/s77(1)&77(2)-Taxwrongfullycollectedandpaid[

StatementincaseofApplicationfiledunderrule89(2)(j)

Statement6:

[PART-I

LAGAZETTEDEL'ETAT

State Tax

Cess

IntegratedTax

Central Tax

ofreturn

Taxperiod

Dateof filing return

Sr.No.

ExcessamountavailableinLiabilityRegister

Referenceno.

Refundonaccountexcesspaymentoftax

Statementincaseofapplicationfiledunderrule89(2)(k)

Statement7:

1130 1131

Certificate

Annexure-2

[Seerule89(2)(m)]

LAGAZETTEDEL'ETAT

MembershipNumber:

SignatureoftheCharteredAccountant/CostAccountant:

Place:

Name:

ThisCertificateisnotrequiredtobefurnishedbytheapplicant,claimingrefundunderclause(a)or clause(b)orclause(c)orclause(d)orclause(f)ofsub-section(8)ofsection54oftheAct.

Date:

>> (inwords) ThisistocertifythatinrespectoftherefundamountingtoINR<< claimedbyM/s (Applicant'sName)GSTIN/TemporaryID-------forthetaxperiod<- --->,theincidenceoftaxandinterest,hasnotbeenpassedontoanyotherperson.Thiscertificateis basedontheexaminationoftheBooksofAccounts,andotherrelevantrecordsandReturns particularsmaintained/furnishedbytheapplicant.

PART-I] [PART-I

Total

consbis

Others

Fees

Penalty

Acknowledgment

FORM-GST-RFD-02

UnionTerritory:

Interest

[Seerules90(2)&95(2)]

LAGAZETTEDEL'ETAT

RefundApplicationDetails

Tax

State/

AcknowledgementNumber

IntegratedTax

Jurisdiction(tickappropriate)

Applicant'sName

AmountofRefundClaimed:

CentralTax

ReasonforRefund

Centre

StateTax

Total

Note2:Itisasystemgeneratedacknowledgementanddoesnotrequireanysignature.

Cess

Filedby

Note1:ThestatusoftheapplicationcanbeviewedbyenteringARNthroughTrack ApplicationStatus"ontheGSTSystemPortal.

GSTIN/UIN/TemporaryID,ifapplicable

UTTax

FormNo.

TaxPeriod

DateandTimeofFiling

FormDescription

DateofAcknowledgement

Yourapplicationforrefundisherebyacknowledgedagainst

1132 1133

Date:

Designation:

Signature(DSC):

OfficeAddress:

NameofProperOfficer:

Dated.........

.......

DeficiencyMemo

FORM-GST-RFD-03

[Seerule90(3)]

LAGAZETTEDEL'ETAT

(Address)

(Name)

(GSTIN/UIN/TemporaryID)

master'}

Other{anyotherreasonotherthanthereasonselectfromthe'reason

ReferenceNo.:

Subject:RefundApplicationReferenceNo.(ARN)

Place:

Date:

Sir/Madam,

Youareadvisedtofileafreshrefundapplicationafterrectificationofabovedeficiencies

Thishasreferencetoyourabovementionedapplicationfiledundersection54oftheAct.Upon scrutinyofyourapplication,certaindeficiencieshavebeennoticedbelow:

Reg.

SrNoDescription(selectthereasonfromthedropdownoftheRefundapplication)

PART-I] [PART-I

Cess

Date:

Integrated Tax

UTTax

..Dated.........

.......

.........

FORM-GST-RFD-04

[Seerule91(2)]

ProvisionalRefundOrder

LAGAZETTEDEL'ETAT

Dated

Description

(Address)

(Name)

(GSTIN)

AcknowledgementNo.

SanctionOrderNo:

RefundApplicationReferenceNo.(ARN)

Sir/Madam,

Withreferencetoyourabovementionedapplicationforrefund,thefollowingamountissanctionedto 97

youonaprovisionalbasis:

1134

Designation:

Signature(DSC):

OfficeAddress:

Name:

State Tax

Central Tax

BankDetails

Amountofrefund sanctioned

MICR

Amountofrefund claimed Balanceamount(i-ii)

IFSC

NameoftheBank

BankAccountNo.as

perapplication

10%oftheamount

claimedasrefund (tobesanctioned later)

ix.

ii.

iv.

vi.

AddressoftheBank vii. /Branch

viii.

Sr. No

Date: Place:

1135

Cess

Date:

IntegratedTax

Designation:

Signature(DSC):

OfficeAddress:

Name:

bswolis

UTTax

(sidsoilgas13)(21

PaymentAdvice

FORM-GST-RFD-05

CentralTaxStateTax

LAGAZETTEDEL'ETAT

[Seerule91(3),92(4),92(5)&94]

DetailsoftheBank

MICR

NameandAddressoftheBank/branch

IFSC

NameoftheBank

BankAccountnoasperapplication

(Address)

(Name)

(GSTIN/UIN/TemporaryID)

ii.

iv.

sanctioned

InterestondelayedRefund

Total

NetRefundamount

PaymentAdviceNo:-

RefundSanctionOrderNo.

GSTIN/UIN/TemporaryID<>

RefundAmount(asperOrder):

Place:

OrderDate......

.........

Date:

Name:<>

ToPAO/Treasury/RBI/Bank

PART-I] [PART-I

Cess

benoitonse

Integrated Tax

Date:

Dated

UT Tax

State Tax

Tax

Central

FORM-GST-RFD-06

LAGAZETTEDEL'ETAT

RefundSanction/RejectionOrder

[Seerule92(1),92(3),92(4),92(5)&96(7)]

Description

dropdown>>

(Address)

Amountofrefund/interest*claimed

DemandOrderNo......date......,Act Period

Refundamountinadmissible<

(Name)

Grossamounttobepaid(1-2-3)

(GSTIN/UIN/TemporaryID)

Amountadjustedagainstoutstanding demand(ifany)undertheexistinglaw orundertheAct.

Refundsanctionedonprovisionalbasis (OrderNo....date)(ifapplicable)

AcknowledgementNo.

iv.

ii.

Srno

Sir/Madam,

OrderNo.:

ShowcausenoticeNo.(Ifapplicable)

Thishasreferencetoyourabovementionedapplicationforrefundfiledundersection54oftheAct*/ interestonrefund*.Uponexaminationofyourapplication,theamountofrefundsanctionedtoyou, afteradjustmentofdues(whereapplicable)isasfollows:

*Strikeoutwhicheverisnotapplicable

1136 [PART-I

noitase-duz

Date:

edofalDatedasodi(d)

Part-A FORM-GST-RFD-07

LAGAZETTEDEL'ETAT

[Seerule92(1),92(2)&96(6)]

OrderforCompleteadjustmentofsanctionedRefund

(Address)

(Name)

(GSTIN/UIN/Temp.IDNo.)

AcknowledgementNo.

ReferenceNo.

.........

.......

Sir/Madam,

Withreferencetoyourrefundapplicationasreferredaboveandfurtherfurnishingofinformation/filing ofdocumentsagainsttheamountofrefundsanctionedtoyouhasbeencompletelyadjustedagainst outstandingdemandsasperdetailsbelow:

Anedartosbieqe

1138

Nil

Cess

UTTax

StateTax

Nil

Central Tax

Nil

Integrated Tax

OR AmountofRefundclaimed

RefundCalculation

Refundamountinadmissiblerejected

Balanceamountofrefund

Refundadjustedagainstoutstanding V. demand(asperorderno.)underexisting laworunderthislaw.DemandOrder No......date....

ii. NetRefundSanctionedonProvisional Basis(OrderNo...date)

iv. Refundadmissible(i-ii-iii)

vi.

Ihereby,orderthattheamountofclaimed/admissiblerefundasshownaboveiscompletelyadjusted againsttheoutstandingdemandunderthisAct/undertheexistinglaw.Thisapplicationstands disposedasperprovisionsundersub-section(...)ofSection(...)oftheAct.

1139

Cess

UTTax

StateTax

Central Tax

noluno

Integrated Tax

Part-B20-МЯОТ

odofaldaitai LAGAZETTEDEL'ETAT

Orderforwithholdingtherefund

RefundCalculation

AmountofRefundAllowed

AmountofRefundSanctioned i.

AmountofRefundWithheld ii.

Reasonsforwithholdingoftherefund:

reasonsasperdetailsbelow:

RefundOrderNo.:

DateofissuanceofOrder:

Withreferencetoyourrefundapplicationasreferredaboveandfurtherfurnishingofinformation/filing ofdocumentsagainsttheamountofrefundsanctionedtoyouhasbeenwithheldagainstfollowing

Ihereby,orderthattheamountofclaimed/admissiblerefundasshownaboveiswithheldforthe abovementionreason.Thisorderisissuedasperprovisionsundersub-section(...)ofSection(...)of theAct.

PART-I]

onbloodaovodeboitis

Designation:

Signature(DSC):

OfficeAddress:

Name:

list

eldelisvetozized Place:

Date:

[PART-I

591

noitaluolsbants

Date:

Designation:

Signature(DSC):

OfficeAddress:

Name:

AmountInadmissible

શેચં

......

Dated

FORM-GST-RFD-08

[Seerule92(3)]

LAGAZETTEDEL'ETAT

Noticeforrejectionofapplicationforrefund

(Address)

(Name)

(GSTIN/UIN/TemporaryID)

Description(selectthereasonsofinadmissibility ofrefundfromthedropdown)

ACKNOWLEDGEMENTNo......

iiiOtheranyotherreasonotherthanthereasons mentionedinreasonmaster'}

reasons:

serviceofthisnotice. YouarealsodirectedtoappearbeforetheundersignedonDD/MM/YYYYatHH/MM.

ARN..

Date: Place:

SCNNo.:

Youareherebycalledupontoshowcauseastowhyyourrefundclaim,totheextentoftheamount specifiedabove,shouldnotberejectedforreasonsstatedabove. Youareherebydirectedtofurnishareplytothisnoticewithinfifteendaysfromthedateof

Sr No

Thishasreferencetoyourabovementionedapplicationforrefund,filedundersection54oftheAct. Onexamination,itappearsthatrefundapplicationisliabletoberejectedonaccountofthefollowing

Ifyoufailtofurnishareplywithinthestipulateddateorfailtoappearforpersonalhearingonthe appointeddateandtime,thecasewillbedecidedexparteonthebasisofavailablerecordsandon merits.

1140 1141

sunnoiDate

Date issue of

FORM-GST-RFD-09

[Seerule92(3)]

Replytoshowcausenoticesyd

LAGAZETTEDEL'ETAT

Verification

GSTIN/UIN

ReferenceNo.of Notice

Tradename,ifany

Listofdocuments uploaded

5. Replytothenotice

3. Nameofbusiness (Legal)

PART-I]

Name

Designation/Status

SignatureofAuthorised Signatory

Designation/Status

(Name)

SignatureofAuthorisedSignatory

ton

tou

DD/MM/YYYY

asisinios

Place

Date

I herebysolemnlyaffirmand declarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmy knowledgeandbeliefandnothinghasbeenconcealedtherefrom.

thona

Place

Date [PART-I

Amount

:From

FORMGSTRFD-10

[Seerule95(1)]

LAGAZETTEDEL'ETAT

a.BankAccountNumber

IntegratedTax

b.BankAccountType

CentralTax

ApplicationforRefundbyanyspecializedagencyofUNoranyMultilateralFinancial InstitutionandOrganization,ConsulateorEmbassyofforeigncountries,etc.

Total

StateTax

Cess

UTTax

3.Address

1.UIN

2.Name:

6.DetailsofBankAccount:

5.AmountofRefundClaim

4.TaxPeriod(Quarter)

1142

Designation/Status:

SignatureofAuthorised

Name:

e. AddressofBankBranch

f.IFSC

c.NameoftheBank

g.MICR

d.NameoftheAccountHolder/Operatoron

Date:

Place:

I asanauthorisedrepresentativeof<>herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueand correcttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom. ThatweareeligibletoclaimsuchrefundasspecifiedagencyofUNO/MultilateralFinancial InstitutionandOrganization,ConsulateorEmbassyofforeigncountries/anyotherperson/ classofpersonsspecified/notifiedbytheGovernment.

8.Verification

Signatory:noitangias 7.ReferencenumberanddateoffurnishingFORMGSTR-11 1143

Average monthly turnoverof the commodity /service

Valuation

Cess

Designation/Status

SignatureofAuthorisedSignatory

Name

Date

Integrated tax

Taxrate

UT tax

State/

Central tax

[Seerule98(1)]

FormGSTASMT-01

LAGAZETTEDEL'ETAT

Nameof commodity /service

ApplicationforProvisionalAssessmentundersection60

1.GSTIN

No.

Sr.HSN

7.Verification-

6.Documentsfiled

I herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueand correcttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.

3.Address

2.Name

5.Reasonforseekingprovisionalassessment

4.DetailsofCommodity/Serviceforwhichtaxrate/valuationistobedetermined

PART-I] [PART-I

Signature Name Designation

bolil

Dated

hromazeinnoieivertotaonDate:

eninionbus16

[Seerule98(2)]

FormGSTASMT-02

LAGAZETTEDEL'ETAT

GSTIN

--Name

(Address)

Youarerequestedtoappearbeforetheundersignedforpersonalhearingon<

---Venue--->>.

assessment

NoticeforSeekingAdditionalInformation/Clarification/Documentsforprovisional

ApplicationReferenceNo.(ARN)

ReferenceNo.:

Pleaserefertoyourapplicationreferredtoabove.Whileexaminingyourrequestforprovisional assessment,ithasbeenfoundthatthefollowinginformation/documentsarerequiredforprocessing

thesame:

Youare,therefore,requestedtoprovidetheinformation/documentswithinaperiodof<<15days>> fromthedateofserviceofthisnoticetoenablethisofficetotakeadecisioninthematter.Pleasenote thatincasenoinformationisreceivedbythestipulateddateyourapplicationisliabletoberejected withoutanyfurtherreferencetoyou.

1144 1145

Date

Name

Designation/Status

Noticedate

SignatureofAuthorisedSignatory

NoticeNo.

herebysolemnlyaffirmanddeclarethatthe

[Seerule98(2)]

FormGSTASMT-03

LAGAZETTEDEL'ETAT

Replytothenoticeseekingadditionalinformation

informationsought

5.Documentsfiled

1.GSTIN

4.Reply

2.Name

3.Detailsofnoticevidewhichadditional

I informationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothing hasbeenconcealedtherefrom.

6.Verification-

PART-I] [PART-I

Name

Signature

Designation

Date

Dated........mistuos

noitamiotnilenoitibbs

FormGSTASMT-04 [Seerule98(3)]

LAGAZETTEDEL'ETAT

OrderofProvisionalAssessment

gaidionbustailedbrussgbelwonivmtoJaadorisoftastie

ApplicationReferenceNo.(ARN).....

Address-

ReferenceNo.:

GSTIN-

Name-

Thishasreferencetoyourapplicationmentionedaboveandreplydated-------,furnishing information/documentsinsupportofyourrequestforprovisionalassessment.Uponexaminationof yourapplicationandthereply,theprovisionalassessmentisallowedasunder:

TheprovisionalassessmentisallowedsubjecttofurnishingofsecurityamountingtoRs.--

(inwords)intheformof (mode)andbondintheprescribedformatby --(date). Pleasenotethatifthebondandsecurityarenotfurnishedwithinthestipulateddate,theprovisional assessmentorderwillbetreatedasnullandvoidasifnosuchorderhasbeenissued.

1146 1147

NameofBank

Orderdate

SignatureofAuthorisedSignatory

Name

Date----

Amount

SoroughDesignation/Status

OrderNo.

Date

FurnishingofSecurity

[Seerule98(4)]

FormGSTASMT-05

LAGAZETTEDEL'ETAT

nobroolt 18

Referenceno./ Debitentryno.(for cashpayment)

guarantee.

Mode

(i) Theabove-mentionedbankguaranteeissubmittedtosecurethedifferentialtaxonthe supplyofgoodsand/orservicesinrespectofwhichI/wehavebeenallowedtopay taxesonprovisionalbasis.

(ii) Iundertaketorenewthebankguaranteewellbeforeitsexpiry.IncaseI/Wefailtodo sothedepartmentwillbeatlibertytogetthepaymentfromthebankagainstthebank

(iii) Thedepartmentwillbeatlibertytoinvokethebankguaranteeprovidedbyusto covertheprovisionalassessmentincasewefailtofurnishtherequireddocuments/ informationtofacilitatefinalizationofprovisionalassessment.

Note-Hardcopyofthebankguaranteeandbondshallbesubmittedonorbeforetheduedate mentionedintheorder.

Sr.No.

1.GSTIN

2.Name

5.Declaration-

4.Detailsofthesecurityfurnished

3.Ordervidewhichsecurityisprescribed

brod

PART-I] [PART-I

[Rule98(3)&98(4)]

LAGAZETTEDEL'ETAT

Bondforprovisionalassessment

WHEREASfinalassessmentofIntegratedtax/centraltax/Statetax/Unionterritorytaxon ............(nameofgoods/servicesorboth-HSN: suppliedbytheabove boundedobligorfromtimetotimecouldnotbemadeforwantoffullinformationwithregardtothe

obligor(s).

ANDWHEREAStheCommissionerhasrequiredtheobligortofurnishbankguaranteeforanamount .........rupeesendorsedinfavourofthePresident/Governorandwhereasthe obligorhasfurnishedsuchguaranteebydepositingwiththeCommissionerthebankguaranteeas aforementioned;

ANDthePresident/Governorshall,athisoption,becompetenttomakegoodallthelossand damagesfromtheamountofbankguaranteeorbyendorsinghisrightsundertheabove-writtenbond orboth;

AndifallduesofIntegratedtax/Centraltax/Statetax/Unionterritorytaxorotherlawfulcharges, whichshallbedemandableafterfinalassessment,aredulypaidtotheGovernmentalongwith interest,ifany,withinthirtydaysofthedateofdemandthereofbeingmadeinwritingbythesaid Officer,thisobligationshallbevoid;

INTHEWITNESSTHEREOFthesepresentshavebeensignedthedayhereinbeforewrittenbythe

valueorrateoftaxapplicablethereto; andwhereastheobligordesiresthattheprovisionalassessmentinaccordancewiththeprovisionsof Section60bemade;

Theconditionofthisbondisthattheobligorandhisrepresentativeobservealltheprovisionsofthe Actinrespectofprovisionalassessmentundersection60;

OTHERWISEandonbreachorfailureintheperformanceofanypartofthiscondition,thesameshall beinfullforceandvirtue:

I/WefurtherdeclarethatthisbondisgivenundertheordersoftheCentralGovernment/State Governmentfortheperformanceofanactinwhichthepublicareinterested;

I/We.................of hereinaftercalled"obligor(s)",am/areheldandfirmlyboundtothe PresidentofIndia(hereinaftercalled"thePresident"/theGovernorof............(State)(hereinafter calledthe"Governor")inthesumof...............rupeestobepaidtothePresident/Governorfor whichpaymentwillandtrulytobemade.I/Wejointlyandseverallybindmyself/ourselvesand my/ourrespectiveheirs/executors/administrators/legalrepresentatives/successorsandassignsby thesepresents;Datedthisdayof.....;

1148 1149

οί

(year)

Losonsalenossailyga

....of

Occupation Occupationtibbapoidsτου

Occupation Occupation

(month)..........

forandonbehalfofthePresidentof India./Governorof (state)".

.......dayof.

(Designation)

LAGAZETTEDEL'ETAT

подалдей

Acceptedbymethis.....

Witnesses

Signature(s)ofobligor(s).

Place

Date

Place:

Date:

(1)NameandAddress

(2)NameandAddressBoo

(2)NameandAddress

(1)NameandAddress

PART-I] [PART-I

9180

Signature Name

Designation

Date---Time

(e)nogildoto(8)

Date:

Date

[Seerule98(5)]

FormGSTASMT-06

LAGAZETTEDEL'ETAT

Address-

GSTIN-

Name-

Youarerequestedtoappearbeforetheundersignedforpersonalhearingon<<

---Venue--->>.

ProvisionalAssessmentorderno.-

ApplicationReferenceNo.(ARN)

ReferenceNo.:

Noticeforseekingadditionalinformation/clarification/documentsforfinalassessment

Pleaserefertoyourapplicationandprovisionalassessmentorderreferredtoabove.Thefollowing information/documentsarerequiredforfinalizationofprovisionalassessment:

Youare,therefore,requestedtoprovidetheinformation/documentswithinaperiodof<<15days>> fromthedateofreceiptofthisnoticetoenablethisofficetotakeadecisioninthematter.Pleasenote thatincasenoinformationisreceivedbythestipulateddateyourapplicationisliabletoberejected withoutmakinganyfurtherreferencetoyou.

1150 1151

alistel

Designation

Signature Name

Date

bordatuldated........

[Seerule98(5)]

FormGSTASMT-07

FinalAssessmentOrderbinwadivirusesertoefisie

LAGAZETTEDEL'ETAT

Submissionsbytheapplicant-

Conclusionandorder-

Discussionandfinding-

Preamble-<>

Brieffacts-

Address

GSTIN

Name

ProvisionalAssessmentorderNo.

ReferenceNo.:

Thesecurityfurnishedforthepurposecanbewithdrawnaftercompliancewiththe orderbyfilinganapplication.

Incontinuationoftheprovisionalassessmentorderreferredtoaboveandonthebasis ofinformationavailable/documentsfurnished,thefinalassessmentorderisissuedasunder:

PART-I] [PART-I

NameofBank

Date

Amount

ARN

Aforti

herebysolemnlyaffirmanddeclarethatthe

Date

FormGSTASMT-08 [Seerule98(6)]

ApplicationforWithdrawalofSecurity

LAGAZETTEDEL'ETAT

sawebdtiwednasгости

Referenceno./Debit entryno.(forcash payment)

Mode

Designation/Status-

SignatureofAuthorisedSignatory

Name

Date-

Sr.No.

5.Verification-

I informationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothing hasbeenconcealedtherefrom.

1.GSTIN

2.Name

4.Detailsofthesecuritytobewithdrawn.

3.Detailsvidewhichsecurityfurnished

1152 1153

Designation

Signature

Name

Date

dated

28991aidshemay

1891016

[Seerule98(7)]

FormGSTASMT-09

LAGAZETTEDEL'ETAT

Orderforreleaseofsecurityorrejectingtheapplication

Address

GSTIN

Name

Therefore,theapplicationforreleaseofsecurityisrejected.

ApplicationReferenceNo.

ReferenceNo.:

Yourapplicationreferredtoaboveregardingreleaseofsecuritywasexaminedbutthesamewasnot foundtobeinorderforthefollowingreasons:

amountingtoRs. Thishasreferencetoyourapplicationmentionedaboveregardingreleaseofsecurity [------------Rupees(inwords)].Yourapplicationhasbeenexaminedand thesameisfoundtobeinorder.Theaforesaidsecurityisherebyreleased.Or

PART-I] [PART-I

Name

Signature

Designation

Date:

F.Y.-

note

[Seerule99(1)]

FormGSTASMT-10

LAGAZETTEDEL'ETAT

Noticeforintimatingdiscrepanciesinthereturnafterscrutiny

ReferenceNo.:

Address:

GSTIN:

Name:

Taxperiod-

Thisistoinformthatduringscrutinyofthereturnforthetaxperiodreferredtoabove,thefollowing discrepancieshavebeennoticed:

Youareherebydirectedtoexplainthereasonsfortheaforesaiddiscrepanciesby (date).

Ifnoexplanationisreceivedbytheaforesaiddate,itwillbepresumedthatyouhavenothingtosayin thematterandproceedingsinaccordancewithlawmaybeinitiatedagainstyouwithoutmakingany furtherreferencetoyouinthisregard.

1154 1155

Total

Date

Others

herebysolemnlyaffirmanddeclarethatthe

ReferenceNo.

FormGSTASMT-11

[Seerule99(2)]

Interest

LAGAZETTEDEL'ETAT

bouzzisoitonsill

Discrepancy

Tax

Replytothenoticeissuedundersection61intimatingdiscrepanciesinthereturn

Act

Designation/Status

SignatureofAuthorisedSignatory

Name

Date-

informationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothing hasbeenconcealedtherefrom.

Sr.No.

7.Verification-

1.GSTIN

4.TaxPeriod

6.Amountadmittedandpaid,ifany-

3.Detailsofthenotice

5.Replytothediscrepancies

2.Name

PART-I] [PART-I

notylessl

DOITS

otiq

soitonsitoalists

Date:

F.Y.-

Date-

[Seerule99(3)]

FormGSTASMT-12

LAGAZETTEDEL'ETAT

ARN-

Taxperiod-

Orderofacceptanceofreplyagainstthenoticeissuedundersection61

Address

GSTIN

Name

ReferenceNo.:19radiaizsisueqorozibgaitamitaiIdanitusetebaubauzz

inresponsetothenoticeissuedvidereferenceno. Thishasreferencetoyourreplydated dated---.Yourreplyhasbeenfoundtobesatisfactoryandnofurtheractionisrequiredtobe takeninthematter.

1156 1157

Date:

Date-

ReturnType-

F.Y.--

Assessmentorderundersection62 FormGSTASMT-13 [Seerule100(1)]

LAGAZETTEDEL'ETAT

Edneitarasoba

TaxPeriod- ReferenceNo.:

Preamble-<>

Address-

GSTIN-

NoticeReferenceNo.-

Name-

PART-I]

Name

Signature

Designation

Total

(AmountinRs.)

Others

Penalty

Interest

Tax

Act

TaxPeriod

Introduction

Submissions,ifany

DiscussionsandFindings

Conclusion

Amountassessedandpayable(DetailsatAnnexure):

Total

Sr.No.

Therefore,onthebasisofinformationavailablewiththedepartment,theamountassessedandpayable

Pleasenotethatinteresthasbeencalculateduptothedateofpassingtheorder.Whilemaking payment,interestfortheperiodbetweenthedateoforderandthedateofpaymentshallalsobe workedoutandpaidalongwiththeduesstatedintheorder.

Thenoticereferredtoabovewasissuedtoyouundersection46oftheActforfailuretofurnishthe returnforthesaidtaxperiod.Fromtherecordsavailablewiththedepartment,ithasbeennoticedthat youhavenotfurnishedthesaidreturntilldate.

Youarealsoinformedthatifyoufurnishthereturnwithinaperiodof30daysfromthedate ofserviceofthisorder,theordershallbedeemedtohavebeenwithdrawn;otherwise,proceedings shallbeinitiatedagainstyouaftertheaforesaidperiodtorecovertheoutstandingdues.

byyouisasunder:

[PART-I

bbA

Date:

Signature

Name Designation.

F.Y.

FormGSTASMT-14 [Seerule100(2)]

LAGAZETTEDEL'ETAT

ShowCauseNoticeforassessmentundersection63

TaxPeriod--

Grounds- Conclusion-

Name Address

BriefFacts

Inthisconnection,youaredirectedtoappearbeforetheundersignedon------- (date)at

ReferenceNo:

Ithascometomynoticethatyou/yourcompany/firm,thoughliabletoberegisteredunder section------oftheAct,have/hasfailedtoobtainregistrationandfailedtodischargethetaxandother liabilitiesunderthesaidActasperthedetailsgivenbelow:

odoalatedatasmestostebsdtbas961010

Therefore,youareherebydirectedtoshowcauseastowhyataxliabilityalongwithinterest notbecreatedagainstyouforconductingbusinesswithoutregistrationdespitebeingliablefor registrationandwhypenaltyshouldnotbeimposedforviolationoftheprovisionsoftheActorthe rulesmadethereunder.

Ithascometomynoticethatyourregistrationhasbeencancelledundersub-section(2)ofsection29 witheffectfromandthatyouareliabletopaytaxfortheabovementionedperiod.

--(time)

1158 1159

Date-

Date:Ивспотетья

F.Y.-

Preamble<<>

Assessmentorderundersection63idquen FormGSTASMT-15 [Seerule100(2)]

LAGAZETTEDEL'ETAT

SCNreferenceno.-

TaxPeriod-

Signature Name Total

Others

Penalty

(AmountinRs.)

Interest 5

Tax

Act 3

Period

Tax

Submissions,ifany

Introduction

TemporaryID

Address

Name

OR ReferenceNo.:ota

Thenoticereferredtoabovewasissuedtoyoutoexplainthereasonsforcontinuingto conductbusinessasanun-registeredperson,despitebeingliabletoberegisteredundertheAct.

Thenoticereferredtoabovewasissuedtoyoutoexplainthereasonsastowhyyoushould notpaytaxfortheperiod........asyourregistrationhasbeencancelledundersub-section(2)of section29witheffectfrom----

PART-I]

Conclusion(todropproceedingsortocreatedemand)

1 Total

Sr No.

parAmountassessedandpayable:-(detailsatAnnexure)

Onthebasisofinformationavailablewiththedepartment/recordproducedduring proceedings,theamountassessedandpayablebyyouisasunder:

heldon Whereas,noreplywasfiledbyyouoryourreplywasdulyconsideredduringproceedings date(s).

Youareherebydirectedtomakethepaymentby<>failingwhichproceedingsshall beinitiatedagainstyoutorecovertheoutstandingdues.

[PART-I

2297bbA

Date:OMSonsist

F.Y.T FormGSTASMT-16 [Seerule100(3)]

Assessmentorderundersection64 LAGAZETTEDEL'ETAT

TaxPeriod-

Preamble-<>

Address

GSTIN/ID

Name

ReferenceNo.: To

1160

Signature Name

Total

betairiaisd 7

Others

(AmountinRs.)

Penalty

Interest,

ifany

broadtatbatataasubathiwgoolsbisabinetoobachow

Tax

Act

Tax Period

Introduction

Conclusion

Discussion&finding

Therefore,Iproceedtoassessthetaxdueonsuchgoodsasunder:

Amountassessedandpayable(detailsatAnnexure)

Total

Sr.No.

этви

llardaagribasoondoidgrillet<>ydimamartimofbarveribydered

odoalsliadainomiyagtoatshadabrè19610tostabodinaswtedboiraqoftnotfeesinimemyst

Youareherebydirectedtomakethepaymentby<>failingwhichproceedingsshall beinitiatedagainstyoutorecovertheoutstandingdues.

Ithascometomynoticethatun-accountedforgoodsarelyinginstockatgodown (address)orinavehiclestationedat (address&vehicledetail)andyouwerenotableto, accountforthesegoodsorproduceanydocumentshowingthedetailofthegoods.

1161

Dateofissueoforder

FormGSTASMT-17

[Seerule100(4)]

ReferenceNo.

LAGAZETTEDEL'ETAT

Applicationforwithdrawalofassessmentorderissuedundersection64

Designation/Status

SignatureofAuthorisedSignatory

Name

Date-

1.GSTIN/ID

3.Detailsoftheorder

6.Verification-

5.Groundsforwithdrawal

2.Name

I herebysolemnlyaffirmanddeclarethatthe informationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothing hasbeenconcealedtherefrom.

4.TaxPeriod,ifany

PART-I] [PART-I

Name

fistsd

Signature

Designation

Date:

Date-

<<>

[Seerule100(5)]

FormGSTASMT-18

LAGAZETTEDEL'ETAT

sruftevinmalo

AcceptanceorRejectionofapplicationfiledundersection64(2)

ARN-

Address

GSTIN/ID

Name

ReferenceNo.:

Therefore,theapplicationfiledbyyouforwithdrawaloftheorderisherebyrejected.

Thereplyfurnishedbyyouvideapplicationreferredtoabovehasbeenconsideredandfoundtobein orderandtheassessmentorderno. dated standswithdrawn.

Thereplyfurnishedbyyouvideapplicationreferredabovehasnotbeenfoundtobeinorderforthe followingreasons:

1162 1163

bas

ойподря

batsb

Designation

Date:

Signature... Name

FormGSTADT-0108

[Seerule101(2)]

LAGAZETTEDEL'ETAT

Noticeforconductingaudit

ReferenceNo.:

Address

GSTIN

Name Period-F.Y.(s)-

audit.

To,

Whereasithasbeendecidedtoundertakeauditofyourbooksofaccountandrecordsforthefinancial year(s)..... to inaccordancewiththeprovisionsofsection65.Iproposetoconductthe saidauditatmyoffice/atyourplaceofbusinesson

Andwhereasyouarerequiredto:-

Youareherebydirectedtoattendinpersonorthroughanauthorisedrepresentativeon (date)at... ....(place)beforetheundersignedandtoproduce yourbooksofaccountandrecordsfortheaforesaidfinancialyear(s)asrequiredforaudit.

Incaseoffailuretocomplywiththisnotice,itwouldbepresumedthatyouarenotinpossessionof suchbooksofaccountandproceedingsasdeemedfitmaybeinitiatedaspertheprovisionsoftheAct andtherulesmadethereunderagainstyouwithoutmakinganyfurthercorrespondenceinthisregard.

(i)affordtheundersignedthenecessaryfacilitytoverifythebooksofaccountandrecordsorother documentsasmayberequiredinthiscontext,and

(ii)furnishsuchinformationasmayberequiredandrenderassistancefortimelycompletionofthe

PART-I] [PART-I

onconsisto

Cess

Designation

Signature

Name

State/UTtax

Date:

Centraltax

FormGSTADT-02

[Seerule101(5)]

LAGAZETTEDEL'ETAT

sin

AuditReportundersection65(6)

dated

Integratedtax

ReferenceNo.:

Address

GSTIN

Interest

Name

under:

AuditReportNo.

YourbooksofaccountandrecordsfortheF.Y.....

Shortpaymentof

To,

Tax Anyotheramount

YouaredirectedtodischargeyourstatutoryliabilitiesinthisregardaspertheprovisionsoftheAct andtherulesmadethereunder,failingwhichproceedingsasdeemedfitmaybeinitiatedagainstyou undertheprovisionsoftheAct.

hasbeenexaminedandthisAuditReport ispreparedonthebasisofinformationavailable/documentsfurnishedbyyouandthefindingsareas

[Uploadpdffilecontainingauditobservation]

1164 1165

HT2D

Date:

Signature

Designation

Name

FormGSTADT-03

[Seerule102(1)]

LAGAZETTEDEL'ETAT

Communicationtotheregisteredpersonforconductofspecialauditundersection66

ReferenceNo.:

Address

GSTIN

Whereastheproceedingsofscrutinyofreturn/enquiry/investigation/. aregoingon;

Name

Taxperiod-F.Y.(s)-

To,

Andwhereasitisfeltnecessarytogetyourbooksofaccountandrecordsexaminedandauditedby Commissioner; .......(name),charteredaccountant/costaccountantnominatedbythe

Youareherebydirectedtogetyourbooksofaccountandrecordsauditedbythesaidchartered accountant/costaccountant.

PART-I] [PART-I

Cess

(2).Y7-boireqzαι

Designation

Signature

Name....

State/UTtax

Date:

Centraltax

FormGSTADT-04 [Seerule102(2)]

LAGAZETTEDEL'ETAT

InformationofFindingsuponSpecialAudit

Integratedtax

ReferenceNo.:

Address

Interest

GSTIN

Name

Shortpaymentof

Tax Anyotheramount

Το,

[Uploadpdffilecontainingauditobservation]

YourbooksofaccountandrecordsfortheF.Y...... hasbeenexaminedby (charteredaccountant/costaccountant)andthisAuditReportispreparedonthebasisofinformation available/documentsfurnishedbyyouandthefindings/discrepanciesareasunder:

1166 1167

ServiceProvision

ServiceRecipient

RetailBusiness

InputServiceDistributor(ISD)

Optional

(Provisionforfileattachmentalso)

Address

20%

iii.Email

WholesaleBusiness

BondedWarehouse

LeasingBusiness

SEZ

FormGSTARA-01

[SeeRule104(1)]

LAGAZETTEDEL'ETAT

ApplicationFormforAdvanceRuling

representative

Warehouse/Deport

Correspondenceaddress,if differentfromabove

GSTINNumber,ifany/User-id

Factory/Manufacturing

MobileNo.[withSTD/ISD

Office/SaleOffice

Emailaddress

WorksContract

code]

LegalNameofApplicant

EOU/STP/ЕНТР

TelephoneNo.[withSTD/ISD code]

Issue/sonwhichadvancerulingrequired(Tickwhicheverisapplicable):-

RegisteredAddress/Address providedwhileobtaininguser id

TradeNameofApplicant (Optional)

B.Description(inbrief)

StatusoftheApplicant [registered/un-registered]

A.Category

ii.MobileNo.

of a notificationissuedunderthe (ii)applicability provisionsoftheAct

(i)classificationofgoods and/orservicesorboth

11.i.NameofAuthorised

10.JurisdictionalAuthority

13.

12.Natureofactivity(s)(proposed/present)inrespectofwhichadvancerulingsought

PART-I] [PART-I

120што

A101

104

LAGAZETTEDEL'ETAT

(iv)admissibilityofinputtax creditoftaxpaidordeemedto havebeenpaid

(vii)whetheranyparticular thingdonebytheapplicant withrespecttoanygoods and/orservicesorbothamounts toorresultsinasupplyof goodsand/orservicesorboth, withinthemeaningofthatterm

(vi)whetherapplicantis requiredtoberegisteredunder theAct

(v)determinationofthe liabilitytopaytaxonany goodsorservicesorboth

(iii)determinationoftimeand valueofsupplyofgoodsor servicesorboth

15.Statementofrelevantfacts havingabearingonthe question(s)raised.

14.Question(s)onwhichadvance rulingisrequired 1168

Designation/Statusang

Signature

NameofApplicant/AuthorisedSignatory VERIFICATION

ChallanIdentificationNumber(CIN)-

Date-

theAct

Alreadypendinginanyproceedingsintheapplicant'scaseunderanyoftheprovisions oftheAct

Paymentdetails

Statementcontainingthe applicant'sinterpretationoflaw and/orfacts,asthecasemay be,inrespectoftheaforesaid question(s)(i.e.applicant's viewpointandsubmissionson issuesonwhichtheadvance rulingissought).

b.Alreadydecidedinanyproceedingsintheapplicant'scaseunderanyoftheprovisionsof

Place 18.

17.Iherebydeclarethatthequestionraisedintheapplicationisnot(tk)-

Date

16.

I. (nameinfullandinblockletters),son/daughter/wifeof doherebysolemnlydeclarethattothebestofmyknowledgeandbeliefwhat isstatedaboveandintheannexure(s),includingthedocumentsiscorrect.Iammakingthis applicationinmycapacityas (designation)andthatIamcompetenttomake thisapplicationandverifyit.

1169

Remarks

Yes/No

DD/MM/YYYY

Challan Identification Number(CIN)-

Date-

Prayer

FormGSTARA-02

[SeeRule106(1)]

Particulars

ALAGAZETTEDEL'ETAT

AppealtotheAppellateAuthorityforAdvanceRuling

Jurisdictionalofficer/concernedofficer

Designationofjurisdictionalofficer/concernedofficer

AdvanceRulingNo.

Paymentdetails

Whethertheappellantwishestobeheardinperson?

Addressofappellantatwhichnoticesmaybesent

GroundofAppeal

GSTIN/Useridoftheappellant

Mobilenumberofjurisdictionalofficer/concernedofficer

Mobilenumberoftheappellant

EmailAddressofjurisdictionalofficer/concernedofficer

EmailAddressoftheappellant

TradeNameoftheappellant(optional).

LegalNameoftheappellant.

Dateofcommunicationoftheadvanceruling

Thefactsofthecase(inbrief)

Inviewoftheforegoing,itisrespectfullyprayedthattheLd.AppellateAuthority, maybepleasedto:

a.setaside/modifytheimpugnedadvancerulingpassedbytheAuthorityforAdvance Rulingasprayedabove; b.grantapersonalhearing;and

c.passanysuchfurtherorotherorder(s)asmaybedeemedfitandproperinfactsand circumstancesofthecase. Andforthisactofkindness,theappellant,asisdutybound,shalleverpray.

1 2

4 5 6 7

14.

15.

16.

Sr.No.

HPART-I] [PART-I

MoM

Signature

Designation/Status

30toallfr

tonoitengias

svodsbavargзазлівая

9803girlsl

NameofAppellant/AuthorisedSignatory

basaniseedlоу

(lanoite

CAVERIFICATION

nevbebengugimisdh(tibomsbiza192

Слогтар

tmazadvem

ALAGAZETTEDEL'ETAT

19oitobems1021901

otalionak

Date

Place

I, (nameinfullandinblockletters),son/daughter/wifeof doherebysolemnlydeclarethattothebestofmyknowledgeandbeliefwhat isstatedaboveandintheannexure(s),includingthedocumentsiscorrect.Iammakingthis applicationinmycapacityas (designation)andthatIamcompetenttomake thisapplicationandverifyit.

031170 1171

basmehto

Remarks

Yes/No

DD/MM/YYYY

(A)

bnemob

Signature

Prayer

Nameanddesignationoftheconcernedofficer/ jurisdictionalofficer

VERIFICATION

[SeeRule106(2)]

Particulars

10 FormGSTARA-03

LAGAZETTEDEL'ETAT

AppealtotheAppellateAuthorityforAdvanceRuling

AdvanceRulingNo.

GroundsofAppeal

GSTIN,ifany/Useridofthepersonwhohadsought advanceruling

Mobilenumberofjurisdictionalofficer/concernedofficer

EmailAddressofjurisdictionalofficer/concernedofficer

Nameanddesignationofjurisdictionalofficer/concerned officer

LegalNameofthepersonreferredtoinserialnumber3.

Factsofthecase(inbrief)

Dateofcommunicationoftheadvanceruling

Whetherthejurisdictionalofficer/concernedofficerwishes tobeheardinperson?

Inviewoftheforegoing,itisrespectfullyprayedthattheLd.AppellateAuthority, maybepleasedto:

c.passanysuchfurtherorotherorder(s)asmaybedeemedfitandproperinfactsand circumstancesofthecase.

b.grantapersonalhearing;and

a.setaside/modifytheimpugnedadvancerulingpassedbytheAuthorityforAdvance Rulingasprayedabove;

6 7 8

10.

Place

Sr.No.

Date

I, (nameinfullandinblockletters),son/daughter/wifeof doherebysolemnlydeclarethattothebestofmyknowledgeandbeliefwhat isstatedaboveandintheannexure(s),includingthedocumentsarecorrect.Iammakingthis applicationinmycapacityas (designation)andthatIamcompetenttomake thisapplicationandverifyit.

PART-I] [PART-I

Cess

Totalamount

Integrated tax

Cess

Integrated tax

State/UTtax

State/ UTtax

Central tax

Orderdate-

FormGSTAPL-01

[Seerule108(1)]

LAGAZETTEDEL'ETAT

AppealtoAppellateAuthority

higuosbadordw

charges

Particulars

Description

a)Tax/Cess

b)Interest

d)Fees

e)Othe

c)Penalty

created

Amount of

d)Fees

a)Tax/Cess

c)Penalty

b)Interest

demand (A)

trome)Othercharges

11.Statementoffacts:-

12.Groundsofappeal:-

13.Prayer:-

10.Whethertheappellantwishestobeheardinperson-Yes/No

4.Address-

5.Orderno.-

14.Amountofdemandcreated,admittedanddisputed

3.Tradename,ifany-

8.Nameoftheauthorisedrepresentative-

1.GSTIN/TemporaryID/UIN-

2.Legalnameoftheappellant-

7.Dateofcommunicationoftheorderappealedagainst-

9.Detailsofthecaseunderdispute-

6.Designationandaddressoftheofficerpassingtheorderappealedagainst-

(i)Briefissueofthecaseunderdispute-

(iii)Periodofdispute-

( ii)Descriptionandclassificationofgoods/servicesindispute-

(v)Marketvalueofseizedgoods

(iv)Amountunderdispute:

Particulars ofdemand/ refund

1172 1173

charges

charges a)Tax/Cess

a)Tax/Cess

e)Other

d)Fees

e)Other b)Interest

c)Penalty

b)Interest

c)Penalty admitted

Amount

disputed

demand

Amount of

of demand (B)

(C)

15.Detailsofpaymentofadmittedamountandpre-deposit:-

PART-I]

CESS

Totalamount

tax 8

Integrated

Ces

Amountoftaxpaid

tax 7

State/UT tax

Integ ratedS

Central tax tax

State/UT

Debit entry no. Centr altax

Other

Fees

Interest

charges

Penalty

Tax/Cess

CashLedger

Paidthrough Cash/Credit Ledger

Tax payable Particulars

a)Admitted amount

b)Pre-deposit (10%ofdisputed tax)

Description Integrated (a)Detailsofpaymentrequired

(b)Detailsofpaymentofadmittedamountandpre-deposit(pre-deposit10%ofthedisputed taxandcess)

Sr.

No.

[PART-I

CES S

State/U Ttax

Amountpaid

Centra 1tax

NameoftheApplicant:

Integrate dtax

Debi entry no.

Verification

CES S

State/U Ttax

Credit Credit

Credit Ledger

Credit

Ledger Ledger Ledger

LAGAZETTEDEL'ETAT

CashLedger

Amountpayable

Centra 1tax

Integrate dtax

tax

tax CESS

State/UT

Centraltax

Others

Interest

Descriptio 2 Penalty

(a)Periodofdelay-

(b)Reasonsfordelay-

(c)Interest,penalty,latefeeandanyotheramountpayableandpaid

Place:

Date:

(specify)

17.If'Yes'initem17-

16.Whetherappealisbeingfiledaftertheprescribedperiod-Yes/No

I,< >,herebysolemnlyaffirmanddeclarethattheinformation givenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghas beenconcealedtherefrom.

3.Latefee

Sr. No

1174 1175

Signature>

Date:

Name:

Bench:

Designation:

Court:

OnbehalfofAppellateAuthority/Appellate Tribunal/Commissioner/AdditionalorJointCommissioner

[Seerule108(3)]

FormGSTAPL-02

LAGAZETTEDEL'ETAT

Acknowledgmentforsubmissionofappeal

701noi

229

Amountofpre-deposit-

Yourappealhasbeensuccessfullyfiledagainst

Time:

Place:

9.CourtNumber/Bench

Date:

1. ReferenceNumber-in

4. Placeoffiling-

2. Dateoffiling-

5. Nameofthepersonfilingtheappeal-

3. Timeoffiling-

7. Dateofacceptance/rejectionofappeal-

6. 8.Dateofappearance-

PART-I] [PART-I

Cess

Totalamount

Cess Jurisdiction-

Designation-

Integrated tax

Name-

State/Center-

NameoftheState-

Integrated tax

State/UTtax

State/UT tax

Central tax Date-

Centraltax

FormGSTAPL-03

[Seerule109(1)]

LAGAZETTEDEL'ETAT

Particulars

Description

ApplicationtotheAppellateAuthorityundersub-section(2)ofSection107

Orderno.

a)Tax/Cess

d)Fees

e)Othercharges

c)Penalty

(i)Briefissueofthecaseunderdispute-

(ii)Descriptionandclassificationofgoods/servicesindispute-

(iii)Periodofdispute-

(iv)Amountunderdispute-

b)Interest

1. Nameanddesignationoftheappellant

4. Designationandaddressoftheofficerpassingtheorderappealedagainst-

10.Amountofdemandindispute,ifany-

5. Dateofcommunicationoftheorderappealedagainst-

2. GSTIN/TemporaryID/UIN-

6. Detailsofthecaseunderdispute-

7.Statementoffacts-

9.Prayer-

8.Groundsofappeal-

Particularsof demand/refund, 1176 1177

total

19160

Signature>

Jurisdiction:

Designation:

NameoftheApplicantOfficer:

boiti

LAGAZETTEDEL'ETAT

charges

a)Tax/Cess

d)Fees

a)Tax/Cess

e)Other

d)Fees

b)Interest

c)Penalty

b)Interest

Amount created,

of demand

Amount under dispute (B)

(A)

ifany

moitoiberal

noitengias

Date:

Visnudistvinodtustelioqqasittooms abrotoats

Place:

ifany

PART-I] [PART-I

Determ ined Amoun

Jurisdiction:

Total

Designation:

Dateoforder-

Amo

unt

Dispu ted

JurisdictionalOfficer>

Signature>

Determ ined Amoun

Cess

Date-

Amo

Dispu ted unt

Number-

Amoun

Determ ined

Integratedtax

Amo

unt

Dispu ted

Date-

FormGSTAPL-04

Determ

Amoun ined

LAGAZETTEDEL'ETAT

[Seerules113(1)&115]

State/UTtax

Dispu Amo ted unt

Determ

ined Amoun

Centraltax

Orderno.-

Amo

Dispu

unt

ted

SummaryofthedemandafterissueoforderbytheAppellateAuthority,TribunalorCourt

Place:

Date:

3.Addressoftheappellant-

5.Appealno.

1.GSTIN/TemporaryID/UIN-

2.Nameoftheappellant-

4.Orderappealedagainst-

8.Statusoforder-Confirmed/Modified/Rejected

6.PersonalHearing-

9.Amountofdemandconfirmed:

Particu lars

14707.Orderinbrief-

Interes

fstor

Others

Penalt

Refun

Fees

a)Tax

1178 1179

total

Total amount

Cess

total

total total

Cess

Integrated tax

Date-

State/UT tax

Number-

State/UTtax

tax

Central

Centraltax

[Seerule110(1)]

FormGSTAPL-05

AppealtotheAppellateTribunal

LAGAZETTEDEL'ETAT

a)Tax/Cess

Particulars

b)Interest

c)Penalty

Description

Amount

demanded/ rejected>,

ifany (A)

a)Tax/Cess

c)Penalty

b)Interest

d)Fees

e)Othercharges

(i)Briefissueofthecaseunderdispute

(iii)Periodofdispute

(ii)Descriptionandclassificationofgoods/servicesindispute

(iv)Amountunderdispute:

(v) Marketvalueofseizedgoods

1.GSTIN/TemporaryID/UIN-

3.Addressoftheappellant-

2.Nameoftheappellant-

Particulars ofdemand

5.NameandAddressoftheAuthoritypassingtheorderappealedagainst-

4.Orderappealedagainst-

8.Detailsofthecaseunderdispute:

6.Dateofcommunicationoftheorderappealedagainst-

7.Nameoftherepresentative-

10.Statementoffacts

12.Prayer

11.Groundsofappeal

13.Detailsofdemandcreated,disputedandadmitted

9.Whethertheappellantwishestobeheardinperson?

PART-I] [PART-I

total

< <

> <

total total

< total

total total

total

total total LAGAZETTEDEL'ETAT

charges

a)Tax/Cess

d)Fees

a)Tax/Cess

e)Other e)Other

c)Penalty

d)Fees

b)Interest

Amount

under dispute (B)

1180

> total

> <

total >

total total

total > < >

Totalamount

Cess

Integrated tax

tax

State/UT

tax

Central

charges

Interest

charges

Penalty

Other c)Penalty

e)Other

Fees b)Interest

d)Fees

Tax/Cess

Tax/Cess Amount

admitted (C)

Particulars

a)Admitted amount

b)Pre-deposit

(a)Detailsofamountpayable:

14.Detailsofpaymentofadmittedamountandpre-deposit:

1181

CESS

tax

State/UT

State/UT tax

Amountpaid

tax

Central

Central tax

Amountoftaxpaid

tax

Integrated 8

Integrated tax

Debit entry no.

CESS

Verification

tax

Credit Credit

Credit

Ledger

Cash

Ledger Cash

Cash

Ledger

State/UT

Paid through Cash/ Credit

LAGAZETTEDEL'ETAT

tax 4

Central

Amountpayable

Tax payable

tax

Integrated

tax

CESS

2 Integrated tax

Description

State/UT

(20%of disputedtax)

Description

2.Centraltax

Sr. No.

Others

(c)Interest,penalty,latefeeandanyotheramountpayableandpaid:

(b)Detailsofpaymentofadmittedamountandpre-deposit(pre-deposit20%ofthedisputed admittedtaxandcess)

Place:

(specify)

>,herebysolemnlyaffirmanddeclarethattheinformationgiven hereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeen concealedtherefrom.

1.Interest

3.Latefee

Sr. No.

2.Penalty

I.< PART-I] [PART-I

Designation/Status:

Signature>

NameoftheApplicant:

noitroitins LAGAZETTEDEL'ETAT

girltonbusteiledbasegbolwonilvmtoteadofottosiosbassu ovodenistol 220

naviynoitsanotniontaudienslosebusmiflayinmusicadarod Date:

2280

1182 1183

Date-

Particulars

Dateoffiling-

[Seerule110(2)]

FormGSTAPL-06anpitodonto

LAGAZETTEDEL'ETAT

undersub-section(5)ofsection112

Cross-objectionsbeforetheAppellateTribunal

DesignationandAddressoftheofficerpassingtheorderappealedagainst-

Permanentaddressoftheappellant-

Addressforcommunication-

AppealNo.

GSTIN/TemporaryID/UIN-

Orderno.

Nameoftheappellant-

Detailsofthecaseunderdispute-

Nameoftherepresentative-

Briefissueofthecaseunderdispute-

Dateofcommunicationoftheorderappealedagainst-

5 6 7.

10.

(i) Sr.No.

PART-I]

Cess

Integratedtax

CentraltaxState/UTtax

No Amountunderdispute

Descriptionandclassificationofgoods/servicesindispute-

Periodofdispute-

Marketvalueofseizedgoods-

Whetherthedecisionororderappealedagainstinvolvesanyquestionrelatingtoplaceof supply-

DateofreceiptofnoticeofappealorapplicationfiledwiththeAppellateTribunalbythe appellantortheCommissionerofState/Centraltax/UTtax,asthecasemaybe-

Yes

StateorUnionTerritoryandtheCommissionerate(Centre)inwhichtheorderordecision waspassed(Jurisdictiondetails)-

a)Tax

c)Penalty

d)Fees

b)Interest

e)Othercharges(specify)

(v)

(ii)

(iii)

(iv) [PART-I

Total

Refund

Penalty

Interest

LAGAZETTEDEL'ETAT

Amountinvolved:

OrderNumberanddateofOrder-

Tax

(iv)

(iii) GSTIN/UIN/TemporaryID-

(ii)

(i) NameoftheAdjudicatingAuthority-

Centraltax

State/UT

Head

tax

Integrated tax

tax/Centraltax

Incaseofcross-objectionsfiledbyapersonotherthantheCommissionerofState/UT

1184

Total

Refund

Penalty

Interest

Tax

Amountofrefundsanctionedorallowedforthe

Amountoftaxdemanddroppedorreducedforthe periodofdispute

Amountofinterestdemanddroppedorreducedfor theperiodofdispute Centraltax

Detailsofpayment

Total Head

Cess

Integrated tax

State/UT tax

Incaseofcross-objectionsfiledbytheCommissionerState/UTtax/Centraltax:

(ii)

(i)

(iii)

16 15 1185

20...

hitofnoidasily

aclusters

therespondent,dohereby

NameoftheApplicant/Officer: Designation/StatusofApplicant/officer:

dayof

benimbabusberuqabbobnamabtuneraA

Verification

LAGAZETTEDEL'ETAT

TOTAL

Whethernoorlesseramountimposedaspenalty

periodofdispute

Verifiedtoday,the

GroundsofCrossobjection

Reliefsclaimedinmemorandumofcross-objections.

Place:

Date:

I. declarethatwhatisstatedaboveistruetothebestofmyinformationandbelief.

(iv)

17 18

PART-I] [PART-I

Cess

Totalamount

bsitits

mieloétoile

Integrated

Cess

tax

Jurisdiction

Designation

tax

Integ rated State/Center-

NameoftheState:

State/ UT tax

State/UTtax

Date-

Centra 1tax

Centraltax

[Seerule111(1)]

FormGSTAPL-07

LAGAZETTEDEL'ETAT

)Tax/Cess

Particulars

Amountofa

Description

ApplicationtotheAppellateTribunalundersubsection(3)ofSection112

a)Tax/Cess

d)Fees

b)Interest

e)Othercharges

c)Penalty

(iii)Periodofdispute-

(iv)Amountunderdispute:

(i)Briefissueofthecaseunderdispute-

(ii)Descriptionandclassificationofgoods/servicesindispute-

3.AppellateOrderno.

1.NameandDesignationoftheappellantName:

2.GSTIN/TemporaryID/UIN-

5.Dateofcommunicationoftheorderappealedagainst-

6.Detailsofthecaseunderdispute:

4.DesignationandAddressoftheAppellateAuthoritypassingtheorderappealedagainst-

10.Amountdemanded,disputedandadmitted:

7.Statementoffacts-

8.Groundsofappeal-

Particulars ofdemand, ifany

9.Prayer-

1186 1187

Jurisdiction:-

NameoftheOfficer:

Designation:

LAGAZETTEDEL'ETAT

charges

e)Other

a)Tax/Cess

d)Fees

c)Penalty

b)Interest

d)Fees

e)Other

c)Penalty

b)Interest

demand

created,if

any (A)

Amount under dispute (B)

Place: Date:

PART-I] [PART-I

Cess

brолов

Integrated

tax

Date-

State/UTtax

Number

Centraltax

[Seerule114(1)]

FormGSTAPL-08tal(d

LAGAZETTEDEL'ETAT

AppealtotheHighCourtundersection117

Description

Nameoftheappellant/officer-

NameandAddressoftheAppellateTribunalpassingtheorderappealedagainst-

a)Tax/Cess

c)Penalty

b)Interest

d)Fees

e)Othercharges

(i)Briefissueofthecaseunderdisputewithsynopsis

(ii)Descriptionandclassificationofgoods/servicesindispute

(iii)Periodofdispute

(iv)Amountunderdispute

(v)Marketvalueofseizedgoods

1. Appealfiledby --------Taxableperson/Governmentof<-->

4. Addressforcommunication-

2. GSTIN/TemporaryID/UIN-

3. Permanentaddressoftheappellant,ifapplicable-

5. Orderappealedagainst

7. Dateofcommunicationoftheorderappealedagainst-

8. Nameoftherepresentative

9. Detailsofthecaseunderdispute:

12. Prayer

10. Statementoffacts

11.Groundsofappeal

13. Annexure(s)relatedtogroundsofappeal

1188 1189

Designation/Status:

Name:

Verification

LAGAZETTEDEL'ETAT

concealedtherefrom.

Place:

Date:

I,< >,herebysolemnlyaffirmanddeclarethattheinformationgiven hereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeen

PART-I] [PART-I

F-Form

Total

C-Form

Rate

Sr.No.ofForm

Amount

ApplicableVAT

NameofIssuer

TINofIssuer

Period:1stApr2015to30thJune2017

(b) Detailsofstatutoryformsreceivedforwhichcreditisbeingcarriedforward

Total 6

underexisting law(Central Exciseand ServiceTax)

CenvatCreditadmissible asITCofcentraltaxin accordancewithtransitional provisions

Balancecenvatcredit

carriedforwardinthesaid

lastreturn

Dateoffiling ofthereturn specifiedin Columnno.3

Taxperiodtowhich thelastreturnfiled undertheexistinglaw pertains

Registrationno.

SI.no.

)andSection140(4)(a))

(a) AmountofCenvatcreditcarriedforwardtoelectroniccreditledgerascentraltax(Section140(1

LAGAZETTEDEL'ETAT

5.Amountoftaxcreditcarriedforwardinthereturnfiledunderexistinglaws:

4. Whetherallthereturnsrequiredunderexistinglawfortheperiodofsixmonthsimmediatelyprecedingtheappointeddatehavebeenfurnished:-Yes/No

3.TradeName,ifany

2.Legalnameoftheregisteredperson-

1.GSTIN

TransitionalITC/StockStatement

[Seerule117(1),118,119&120]

FormGSTTRAN-1

1190 1191

BIOFULOL

Total

SAD

ED/ CVD

Dutiesand taxespaid

registrationno. underexisting law

document Date

Totalcenvatcredit unavailedunder existinglaw (admissibleasITC ofcentraltax)(9- 10)

Totalcenvat creditavailed underexisting law

Totaleligible cenvatcredit underexisting law

Detailsofcapitalgoods onwhichcredithas beenpartiallyavailed Value

Recipients' registrationno. underexisting law

Supplier's

Sr. no

Invoice Document no.

Amount

ofunavailedcenvatcreditinrespectofcapitalgoodscarriedforwardtoelectroniccreditledgerascentraltax

/Invoice/

(a)

6.Detailsofcapitalsgoodsforwhichunavailedcredithasnotbeencarriedforwardunderexistinglaw(section140(2)).

LAGAZETT TEDEL'ETAT

Taxpayable on(7) 9

Taxpayable on(5)

Transition ITC2- (4+6-7+9)

ITCreversal relatableto [(3)and](5)

Turnoverfor whichforms Pending 5

Turnoverfor whichforms Pending

Registration No.in existinglaw 1 Turnover forwhich forms Pending

Difference tax payable on(3) 4

H/IForms

FForms

CForms

Balanceof ITCofVAT and[Entry Tax]inlast return

(0) AmountoftaxcreditcarriedforwardtoelectroniccreditledgerasState/UTTax(ForallregistrationsonthesamePANandinthesameState)

Total

E/K-Form

Total PART-I] [PART-I

Dateonwhich enteredin

UQC

Eligible dutiesand

VAT/[ET]

Value

Invoice number

Nameofthe supplier

Quantity

Invoicedate

Description

(b)Amountofeligibledutiesandtaxes/VAT/[ET]inrespectofinputsorinputservicesundersection140(5):

Inputs

7BWheredutypaidinvoicesarenotavailable(Applicableonlyforpersonotherthanmanufactureror serviceprovider)-CreditintermsofRule117(4)

goods

Inputscontainedinsemi-finishedandfinished

7A Inputs

Wheredutypaidinvoicesareavailable

Qty.

EligibleDutiespaidonsuchinputs

Value

Unit

HSN(at6digitlevel)

Sr.no.

(a)

AmountofdutiesandtaxesoninputsclaimedascreditexcludingthecreditclaimedunderTable5(a)(undersections140(3),140(4)(b)and140(6)) Detailsofinputsheldinstockorinputscontainedinsemi-finishedorfinishedgoodsheldinstock

7.Detailsoftheinputsheldinstockintermsofsections140(3),140(4)(b),140(5)and140(6).

LAGAZETTEDEL'ETAT

Total

2 10

(8-9)

Taxespaid VAT[andET]

under existing law

no.

availed Value

creditunavailedunder existinglaw(admissible asITCofState/UTtax)

Totaleligible VAT[andET] creditunder existing law

TotalVAT[andET]

TotalVAT[andET] creditavailedunder existinglaw

Invoice/ no. Document

Sr. no

Invoice/ Date document

goodsonwhichcreditisnot

Detailsregardingcapital

Recipients' registrationno. underexisting law

Supplier's registration

(b)

AmountofunavailedinputtaxcreditcarriedforwardtoelectroniccreditledgerasState/UTtax (ForallregistrationsonthesamePANandinthesameState)

1192 1193

8.Detailsoftransferofcenvatcreditforregisteredpersonhavingcentralizedregistrationunderexistinglaw(Section140(8))

Detailsofdescriptionandquantityofinputs/inputservicesaswellasdateofreceiptofgoodsorservices(asenteredinbooksofaccounts)isalso required.

Taxpaid

Value 3

Qty DescriptionUnit

Detailsofinputsinstock

(d) Stockofgoodsnotsupportedbyinvoices/documentsevidencingpaymentoftax(creditintermsofrule117(4))(TobethereonlyinStateshavingVAT atsinglepoint)

6 LAGAZETTE DEL'ETATL'

TotalInputtaxcredit admissibleas SGST/UTGST

Totalinputtaxcredit relatedtoexemptsalesnot claimedunderearlierlaw

semi-finishedandfinishedgoods

Inputscontainedin

Inputs 5

Value

VAT[andEntryTax]paid

Qty Unit Description

Totalinputtax

creditclaimed

underearlierlaw

Detailsofinputsinstock

SGST/UTGSTundersections140(3),140(4)(b)and140(6)

AmountofVATandEntryTaxpaidoninputssupportedbyinvoices/documentsevidencingpaymentoftaxcarriedforwardtoelectroniccreditledgeras (c) 10

recipients booksof account

taxes

PART-I]

1 [PART-I

a. Detailsofgoodsheldasagentonbehalfoftheprincipal

10. Detailsofgoodsheldinstockasagentonbehalfoftheprincipalundersection142(14)oftheSGSTAct

Total

GSTINofManufacturer

finished)

Value

Description

Unit

HSN

Quantity

Sr.No.

Challan Date

Challan No.

Typeofgoods (inputs/semi-finished/

Detailsofgoodswithjob-worker

b. Detailsofgoodsheldinstockasjobworkeronbehalfoftheprincipalundersection141

Total

GSTINofJobWorker,ifavailable

finished)

QuantityValue

Unit

HSN

Description

Sr. No.

Challan date

Challan No.

Typeofgoods (inputs/semi-finished/

Detailsofgoodswithjob-worker

a. Detailsofgoodssentasprincipaltothejobworkerundersection141

LAGAZETTEDEL'ETAT

Detailsofgoodssenttojob-workerandheldinhisstockonbehalfofprincipalundersection141

Total

return

pertains

Date

No.

Dateoffiling

ofthereturn

specifiedin

Columnno.3

Taxperiodto whichthelast returnfiledunder theexistinglaw

Sl.No.

Registrationno. underexisting law (Centralized)

ITCof CENTRALTAX transferred

GSTINofreceivers (samePAN)ofITC CENTRALTAX

Balanceeligible cenvatcredit carriedforward inthesaidlast

Distributiondocumen /invoice

1194 1195

Total

HSN

Value

Description

Unit

Quantity

Document no.

Sr No.

Document date

Name& addressof recipient

GSTINno.of recipient,(if applicable)

Detailsofgoodssentonapprovalbasis

12. Detailsofgoodssentonapprovalbasissixmonthspriortotheappointedday(section142(12))

Total

Credit

umentno.

Sr.no.

ServiceTax RegistrationNo.

RegistrationNoof VAT

VATpaidTakenasSGSTCredit orServiceTaxpaidasCentralTax

TaxPaid

Invoice/

documentdate

Invoice/doc

11. DetailsofcreditavailedintermsofSection142(11(c))

LAGAZETTEDEL'ETAT

Value

Description

Quantity Unit

InputTaxtobetaken

Sr. No.

GSTINofPrincipal

DetailsofgoodswithAgent

b. Detailsofgoodsheldbytheagent

Unit

Value Quantity

Description

InputTaxtobetaken

Sr. No.

DetailsofgoodswithAgent

GSTINofPrincipal

PART-I] [PART-I

DIGSEGUILTISA

LAGAZETTEDEL'ETAT

Designation/Status

Date

Place NameofAuthorisedSignatory

Signature

concealedtherefrom

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeen

Verification(byauthorisedsignatory)

1196 1197

Commissioner-cum-Secretary toGovernment(Finance).

Dr.V.CANDAVELOU,I.A.S.

(ByorderoftheLieutenant-Governor)

Designation/Status.

Date:

NameofAuthorisedSignatory

Place:

Signature

concealedtherefrom

Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeen

Verification(byauthorisedsignatory)

Qty

Value Qty Qty.

Unit

Integrated tax

State Tax

HSN(at6digit level)

ITC allowed

Closingbalance

Puducherry-605009

Outwardsupplymade

Openingstockforthetaxperiod

5.CreditonStateTaxonthestockmentionedin4above(TobethereonlyinStateshavingVATatsinglepoint)

LAGAZETTE TEDEL'ETAT

DirectorateofStationeryandPrinting GovernmentCentralPress Qty

Value Qty Qty.

Unit

ITC allowed

Integrated Tax

Central Tax

HSN(at6digit level)

Closingbalance

Outwardsupplymade

Openingstockforthetaxperiod

onlinepublicationat"http://styandptg.puducherry.gov.in"

taxcarriedforwardtoElectronicCreditledger.

4.Detailsofinputsheldonstockonappointmentdateinrespectofwhichheisnotinpossessionofanyinvoice/documentevidencingpaymentof

3.TaxPeriod:month..year.

2.NameofTaxableperson-

1.GSTIN-

[SeeRule117(4)]

FormGSTTRAN-2

PART-I] 169

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Блупоренд-002003

((totangiz bazitorius yd) noitsoitineV TVCVSELLEDEDEIVL.

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monterent belesonco

NOTIFICATION : (G.O. Ms. No. 11/A1/CT/2017, dated 29th June 2017) Puducherry Goods and Services Tax (GST) Second Amendment Rules, 2017. (G.O. Ms. No. 11/A1/CT/2017, dated 29th June 2017) Tax invoice, credit and debit notes.

வியாழக்கிழமை

Poudouchéry

Puducherry

ChapterXV

Anti-Profiteering

Declarationforclaimofinputtaxcreditundersub-section(1)ofsection18

[Seerule-41(1)]

FormGSTITC-02

(ii)Dateoffiling

FormGSTITC-03

FormGSTITC-04

FOLIICOLILC-04

Challandetailsifsentto

anotherjobworker

Signature

NameofAuthorisedSignatory

art10entenSignatures

Deductor/

GSTINofe-

Commerce

Operator

Verification

Verification

Description

of

GSTIN

supplier

Amountpaidto

deducteeon

whichtaxis

deducted

Amountpaidto

deducteeon

whichtaxis

deducted

(a)Integrated

Practitioner

NameoftheGoodsandServicesTax

ITC/OutputLiability

ResultsofMatchingafterfilingoftheReturnsofSeptember(tobefiledby20thOctober)

91011

Amountdebited/credited(CentralTax/State

Tax/UTTax/IntegratedTax/CESS/Total)

tognapine(TobemaintainedattheCommonPortal)

(Part-I:Returnrelatedliabilities)

ElectronicLiabilityRegisterofRegisteredPerson

FormGSTPMT-01

Staystatus-Stayed/Un-stayed

(TobemaintainedattheCommonPortal)

ElectronicLiabilityRegisterofTaxablePersonorcueqit(

(Part-II:Otherthanreturnrelatedliabilities)

[Seerule85(1)]

FormGSTPMT-01

Amountofmismatchcredit

Amountofprovisionalcreditbalance

Credit/Debit

ElectronicCreditLedgerofRegisteredPerson

(TobemaintainedattheCommonPortal)

[Seerule86(1)]

FormGSTPMT-02

Amountofcredit(Rs.)

Creditledger

[Seerules85(7),86(6)&87(12)]

FormGSTPMT-04

20- TMY 120 то

(TobemaintainedattheCommonPortal)

ElectronicCashLedger

[Seerule87(1)]

FormGSTPMT-05

DetailsofDeposit

Emailaddress

PaidChallanInformation

CentralTax

Netbanking

NameofAuthorizedSignatory

DECLARATION(u/s54(3)(ii))

SignatureofAuthorisedSignatory

Taxpaymentoption

Designation/Status