GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 16/CT/2017-18, Puducherry, dated 10th July 2017)

NOTIFICATION

In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017

(Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend

the Puducherry Goods and Services Tax Rules, 2017, namely:—

(1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.

(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.

2. In the Puducherry Goods and Services Tax Rules, 2017,

(i) in rule 44,

(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax,

Union territory tax and integrated tax” shall be substituted;

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The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

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11 {

No.

108

Poudouchéry

Mardi

Juillet

2017 (20 Asadha 1939)

No.

Puducherry

Tuesday

11th

July

2017

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(b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax, State tax,

Union territory tax and integrated tax” shall be substituted;

(ii)

in rule 96,

(a)

in sub-rule(1), in clause (b), and

(b)

in sub-rule (3),

after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM

GSTR-3B, as the case may be;” shall be inserted;

(iii)

after rule 96, the following rule shall be inserted, namely:—

“96A. Refund of integrated tax paid on export of goods or services under bond or Letter of

Undertaking.— (1) Any registered person availing the option to supply goods or services for

export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of

Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay

the tax due along with the interest specified under sub-section (1) of section 50 within a period

of–

(a) fifteen days after the expiry of three months from the date of issue of the invoice for export,

if the goods are not exported out of India; or

(b) fifteen days after the expiry of one year, or such further period as may be allowed by the

Commissioner, from the date of issue of the invoice for export, if the payment of such services

is not received by the exporter in convertible foreign exchange.

(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal

shall be electronically transmitted to the system designated by Customs and a confirmation that the

goods covered by the said invoices have been exported out of India shall be electronically transmitted

to the common portal from the said system.

(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered

person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or

Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the

registered person in accordance with the provisions of section 79.

(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3)

shall be restored immediately when the registered person pays the amount due.

(5) The Board, by way of notification, may specify the conditions and safeguards under which a

Letter of Undertaking may be furnished in place of a bond.

(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of

goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without

payment of integrated tax.”;

(iv) in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the words “of eligible

duties and taxes, as defined in Explanation 2 to section 140,” shall be inserted;

(v) in rule 119,

(a) in the heading, for the word “agent”, the words and symbol “job-worker/agent” shall be

substituted;

(b) for the words and figures “sub-section 14 of section 142”, the words, figures and symbols

“section 141 or sub-section (14) of section 142” shall be substituted;

(vi) after rule 138, the following shall be inserted, namely:—

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“CHAPTER – XVII

INSPECTION, SEARCH AND SEIZURE

139. Inspection, search and seizure.— (1) Where the proper officer not below the rank of a Joint

Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes

of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall

issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the

inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.

(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of

section 67, the proper officer or anauthorised officer shall make an order of seizure in FORM GST INS-02.

(3) The proper officer or anauthorised officer may entrust upon the owner or the custodian of goods,

from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and

the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous

permission of such officer.

(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer

may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he

shall not remove, part with, or otherwise deal with the goods except with the previous permission of such

officer.

(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such

goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model,

where applicable, and get it signed by the person from whom such goods or documents or books or things are

seized.

140. Bond and security for release of seized goods.— (1) The seized goods may be released on a

provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing

of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty

payable.

Explanation.— For the purposes of the rules under the provisions of this Chapter, the “applicable

tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the

cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

(2) In case the person to whom the goods were released provisionally fails to produce the goods at

the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against

the tax, interest and penalty and fine, if any, payable in respect of such goods.

141. Procedure in respect of seized goods.— (1) Where the goods or things seized are of perishable

or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or

things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever

is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST

INS-05, on proof of payment.

(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the

said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby

shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or

things.

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CHAPTER – XVIII

DEMANDS AND RECOVERY

142. Notice and order for demand of amounts payable under the Act.— (1) The proper officer shall

serve, along with the

(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of

section 76, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof

electronically in FORM GST DRC-02,

specifying therein the details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment

of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may

be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform

the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an

acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8)

of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty

days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM

GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in

respect of the said notice.

(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or

sub-section (3) of section 76 shall be in FORM GST DRC-06.

(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section

74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein

the amount of tax, interest and penalty payable by the person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made

by the proper officer in FORM GST DRC-08.

143. Recovery by deduction from any money owed.— Where any amount payable by a person (hereafter

referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the

rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to

deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of

sub-section (1) of section 79.

Explanation.— For the purposes of this rule, “specified officer” shall mean any officer of the Central

Government or a State Government or the Government of a Union territory or a local authority, or of a Board or

Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State

Government or the Government of a Union territory or a local authority.

144. Recovery by sale of goods under the control of proper officer.— (1) Where any amount due from

a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of

clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market

value of such goods and proceed to sell only so much of the goods as may be required for recovering the

amount payable along with the administrative expenditure incurred on the recovery process.

(2) The said goods shall be sold through a process of auction, including e-auction, for which a

notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.

(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days

from the date of issue of the notice referred to in sub-rule (2):

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Provided that where the goods are of perishable or hazardous nature or where the expenses of

keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.

(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner

specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to

the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount,

as the case may be.

(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring

him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid

amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue

a certificate in FORM GST DRC-12.

(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the

process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process

of auction and release the goods.

(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received

or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.

145. Recovery from a third person.— (1) The proper officer may serve upon a person referred to in

clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in

FORM GST DRC-13 directing him to deposit the amount specified in the notice.

(2) Where the third person makes the payment of the amount specified in the notice issued under

sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly

indicating the details of the liability so discharged.

146. Recovery through execution of a decree, etc.— Where any amount is payable to the defaulter in

the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage

or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall,

subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and

credit the net proceeds for settlement of the amount recoverable.

147. Recovery by sale of movable or immovable property.— (1) The proper officer shall prepare a list

of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market

price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC-16 prohibiting any

transaction with regard to such movable and immovable property as may be required for the recovery of the

amount due:

Provided that the attachment of any property in a debt not secured by a negotiable instrument, a

share in a corporation, or other movable property not in the possession of the defaulter except for property

deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.

(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned

Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or

immovable property, which shall be removed only on the written instructions from the proper officer to that

effect.

(3) Where the property subject to the attachment or distraint under sub-rule (1) is—

(a) an immovable property, the order of attachment or distraint shall be affixed on the said property

and shall remain affixed till the confirmation of sale;

(b) a movable property, the proper officer shall seize the said property in accordance with the

provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the

proper officer himself or an officer authorised by him.

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(4) The property attached or distrained shall be sold through auction, including e-auction, for which

a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale.

(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be

sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by

public auction, sell such instrument or a share through a broker and the said broker shall deposit to the

Government so much of the proceeds of such sale, reduced by his commission, as may be required for the

discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument

or a share.

(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner

specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to

the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount,

as the case may be.

(7) The last day for the submission of the bid or the date of the auction shall not be earlier than

fifteen days from the date of issue of the notice referred to in sub-rule (4):

Provided that where the goods are of perishable or hazardous nature or where the expenses of

keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.

(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint

of any property on the ground that such property is not liable to such attachment or distraint, the proper

officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit.

(9) The person making the claim or objection must adduce evidence to show that on the date of the

order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question

under attachment or distraint.

(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim

or objection, such property was not, on the said date, in the possession of the defaulter or of any other person

on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not

on his own account or as his own property, but on account of or in trust for any other person, or partly on his

own account and partly on account of some other person, the proper officer shall make an order releasing the

property, wholly or to such extent as he thinks fit, from attachment or distraint.

(11) Where the proper officer is satisfied that the property was, on the said date, in the possession

of the defaulter as his own property and not on account of any other person, or was in the possession of some

other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper

officer shall reject the claim and proceed with the process of sale through auction.

(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring

him to make the payment within a period of fifteen days from the date of such notice and after the said payment

is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer,

the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest

in the property shall be deemed to be transferred to such bidder:

Provided that where the highest bid is made by more than one person and one of them is a co-owner

of the property, he shall be deemed to be the successful bidder.

(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property

specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is

transferred.

(14) Where the defaulter pays the amount under recovery, including any expenses incurred on the

process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process

of auction and release the goods.

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(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received

or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.

148. Prohibition against bidding or purchase by officer.— No officer or other person having any duty

to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly,

bid for, acquire or attempt to acquire any interest in the property sold.

149. Prohibition against sale on holidays.— No sale under the rules under the provision of this chapter

shall take place on a Sunday or other general holidays recognized by the Government or on any day which has

been notified by the Government to be a holiday for the area in which the sale is to take place.

150. Assistance by police.—The proper officer may seek such assistance from the officer-in-charge of

the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-

charge shall depute sufficient number of police officers for providing such assistance.

151. Attachment of debts and shares, etc.— (1) A debt not secured by a negotiable instrument, a share

in a corporation, or other movable property not in the possession of the defaulter except for property deposited

in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.—

(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment

thereof until the receipt of a further order from the proper officer;

(b) in the case of a share, the person in whose name the share may be standing from transferring

the same or receiving any dividend thereon;

to the defaulter.

(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer,

and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered

address of the corporation and in the case of other movable property, to the person in possession of the same.

(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the

proper officer, and such payment shall be deemed as paid to the defaulter.

152. Attachment of property in custody of courts or Public Officer.— Where the property to be attached

is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such

court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be

held till the recovery of the amount payable.

153. Attachment of interest in partnership.— (1) Where the property to be attached consists of an

interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order

charging the share of such partner in the partnership property and profits with payment of the amount due

under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner

in the profits, whether already declared or accruing, and of any other money which may become due to him in

respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest

or such other order as the circumstances of the case may require.

(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case

of a sale being directed, to purchase the same.

154. Disposal of proceeds of sale of goods and movable or immovable property.— The amounts so

realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,–

(a) first, be appropriated against the administrative cost of the recovery process;

(b) next, be appropriated against the amount to be recovered;

Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017or any of

the State Goods and Services Tax Act, 2017and the rules made thereunder; and

(d) any balance, be paid to the defaulter.

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155. Recovery through land revenue authority.— Where an amount is to be recovered in accordance

with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to

the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM

GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an

arrear of land revenue.

156. Recovery through court.— Where an amount is to be recovered as if it were a fine imposed under

the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate

Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-19

to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.

157. Recovery from surety.—Where any person has become surety for the amount due by the defaulter,

he may be proceeded against under this Chapter as if he were the defaulter.

158. Payment of tax and other amounts in installments.— (1) On an application filed electronically by

a taxable person, in FORM GST DRC-20,seeking extension of time for the payment of taxes or any amount due

under the Act or for allowing payment of such taxes or amount in installments in accordance with the provisions

of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability

of the taxable person to pay the said amount.

(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer,

the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further time to make

payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.

(3) The facility referred to in sub-rule (2) shall not be allowed where—

(a) the taxable person has already defaulted on the payment of any amount under the Act or the

Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017

or any of the State Goods and Services Tax Act, 2017,for which the recovery process is on;

(b) the taxable person has not been allowed to make payment in instalments in the preceding financial

year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods

and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;

159. Provisional attachment of property.— (1) Where the Commissioner decides to attach any property,

including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST

DRC-22 to that effect mentioning therein, the details of property which is attached.

(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority

or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property,

which shall be removed only on the written instructions from the Commissioner to that effect.

(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays

an amount equivalent to the market price of such property or the amount that is or may become payable by the

taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST

DRC-23, on proof of payment.

(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said

property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount

realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the

taxable person.

(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1),

file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner

may, after affording an opportunity of being heard to the person filing the objection, release the said property

by an order in FORM GST DRC-23.

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(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for

attachment, release such property by issuing an order in FORM GST DRC-23.

160. Recovery from company in liquidation.— Where the company is under liquidation as specified in

section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax,

interest, penalty or any other amount due under the Act in FORM GST DRC-24.

161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of

any demand under section 84 shall be issued in FORM GST DRC- 25.

CHAPTER – XIX

OFFENCES AND PENALTIES

162. Procedure for compounding of offences.— (1) An applicant may, either before or after the

institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to

the Commissioner for compounding of an offence.

(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer

with reference to the particulars furnished in the application, or any other information, which may be considered

relevant for the examination of such application.

(3) The Commissioner, after taking into account the contents of the said application, may, by order

in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him

and has made full and true disclosure of facts relating to the case, allow the application indicating the

compounding amount and grant him immunity from prosecution or reject such application within ninety days

of the receipt of the application.

(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being

heard to the applicant and recording the grounds of such rejection.

(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have

been paid in the case for which the application has been made.

(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under

sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such

payment to him.

(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6),

the order made under sub-rule (3) shall be vitiated and be void.

(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the

Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed

any material particulars or had given false evidence. Thereupon such person may be tried for the offence with

respect to which immunity was granted or for any other offence that appears to have been committed by him

in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity

had been granted.”;

(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM

GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS shall respectively be

substituted, namely:—

“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM

GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”.