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it (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No F3(13)/Fin(Rev-I)/2017-18/DS-V1/ ’gge. Dated: go\6\|'«k 5L ‘ A) vol/((6! ,0 . ”\D - '3 ‘i, «\W , fl A? {7\ Q» V95: 7( «‘6‘ 9; OTIFICATION No. 10/2017 . 3(13)/Fin(Rev—I)/2017-18.- In exercise of the powers conferred by Section 164 ofthe elhi Goods and Services tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the to“; Delhi Goods and Services Tax Rules, 2017, namely:- W’X Won’t \% \()(\ 1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) 6 Rules, 2017. (2) They shall come into force on the 1Sl day ofJuly, 201 7. In the Delhi Goods and Services Tax Rules, 2017, after Rule 26 but before the Form 908T CMP—l, the f0l10wing shall be inserted, namely:~ ' 2 (Wow 05‘ girl W “Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money—Where the supply of goods or services is for a consideration not wholly in money, the value ofthe supply shall,— (a) be, the open market value of such supply; (b) if the open market value is not available under clause (a), be the sum total of 685’? consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; 5,1/17 ' (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply ofgoods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of Rule 30 or Rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange ofan oldphone and ifthe price ofthe new phone without exchange is twenty four thousand rupees, the Open market value ofthe new phone is twentyfour thou :and rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value ofthe printer known a the time ofsupply is four thousand rupees but the open market value ofthe laptop is not known, the value ofthe supply ofthe laptop isfortyfour thousand rupees. 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent-The value ofthe supply of goods‘or services or both between distinct persons as specified in subsection (4) and (5) of Section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services oflike kind and quality; (c) ifthe value is not determinable under clause (a) or (b), be the value as determined by the application of Rule 30 or Rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option ofthe supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided funher that where the recipient is eligible for full input tax Credit, the value declared in the invoice shall be deemed to be the open market value ofthe goods or services. 29. Value ofsupply of goods made or received through an agent-The value of supply of goods between the principal and his agent shall- (a) be the open market value ofthe goods being supplied, or at the option ofthe supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient. Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts oflike kind and quality in subsequent supplies at a price offive thousand rupees per quintal on the day ofthe supply. Another independent supplier is supplying groundnuts oflike kind and quality to the said agent at the price offour thousandfive hundred andfifty rupees per quintal. The value ofthe supply made by the principal shall befour thousandflve hundred andfifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. offive thousand rupees i. e.,four thousandfive hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application ofrule 30 or Rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any ofthe preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or 2 rise manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of Section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this Rule, ignoring Rule 30. 32. Determination of value in respect of certain supplies.— (1) Notwithstanding anything contained in the provisions ofthis Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:— (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank ofIndia reference rate for that currency at that time, multiplied by the total units ofcurrency: Provided that in case where the Reserve Bank ofIndia reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part ofthat financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be— (i) one per cent. ofthe gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; (ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees, and (iii) five thousand and five hundred rupees and one tenth of a per cent. ofthe gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. ofthe basic fare in the case of domestic bookings, and at the rate often per cent. of the basic fare in the case ofinternational bookings of passage for travel by air. Explanation.— For the purposes of this sub-Rule, the expression “basic fare” means that part ofthe air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value ofsupply of services in relation to life insurance business shall be,— (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf ofthe policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. ofsingle premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this subvrule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of" such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value ofsuch supply is negative, it shall be ignored: Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery ofa loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession. (6) The value ofa token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of" goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of" taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I ofthe said Act between distinct persons as referred to in Section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent: Notwithstanding anything contained in the provisions ofthis Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,— (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf ofthe recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.- For the purposes of this Rule, the expression “pure agent” means a person who— (a) enters into a contractual agreement with the recipient of supply to Act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent ofthe recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies .The fees charged by the Registrar of Companies for the registration and approval ofthe name are compulsorily levied on B1 A is merely acting as a pure agent in the payment of those fees‘ Therefore, A’s recovery of such expenses is a disbursement and not part ofthe value ofsupply made by A to B. i 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of lndia on the date of time of supply in respect of such supply in terms of Section 12 or, as the case may be, Section 13 of the Act. 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax—Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,- 'l‘ax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) + (100+ sum of tax rates, as applicable, in %) Explanation.- For the purposes ofthe provisions ofthis Chapter, the expressions— (a) “open market value” ofa supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made; (b) “supply of goods or services or both Of like kind and quality” means any other supply of goods or services or both made under similar circumstances that in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.— (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of Section 3 l; (b) an invoice issued in accordance with the provisions ofrclause (t) of sub-Section (3) of Section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of Section 34; (d) a bill of entry or‘any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports; (e) an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions ofsub-Rule (l) of Rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-Z by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of, consideration-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-Section (2) of Section 16, shall furnish the details of such supply, the amount of value not paid and the amount of, input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date ofthe issue ofthe invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-Section (2) of Section 16. (2) The amount'of input tax credit referred to in sub-Rule (1) shall be added to the output tax liability ofthe registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under sub-Section (l) of Section 50 for the period starting from the date of availing credit on such supplies till the date when thc amount added to the output tax liability, as mentioned in sub-Rule (2), is paid. (4) The time limit specified in sub-Section (4) of Section 16 shall not apply to a claim for re availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earliert 38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-Section (2) of Section 17, in accordance with the option permitted under subsection (4) of that Section, shall follow the following procedure, namely,— (a) the said company or institution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business _ purposes; and (ii) the credit attributable to the supplies specified in sub—Section (5) of Section 17, in FORM GSTR~2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-Section (4) of Section 17 and not covered under clause (a); (c) fifty per ccnt. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall'be furnished in FORM GSTR- 2; (d) the amount referred to in clauses (b) and (0) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (I) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,— (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions ofChapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-Section (5) of Section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions ofclause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-Section (2) of Section 20 to one of the recipients ‘Rl’, whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula— c. =(tr1-T) x c where, “C” is the amount ofcredit to be distributed, ”t, ” is the turnover, as referred to in Section 20, ofperson R, during the relevant period and ”T" is the aggregate ofthe turnover, during the relevant period, ofall reczpients to whom the input service is attributable in accordance with the provisions of Section 20; (e) ‘ the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect ofa recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate ofthe amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d); (g) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub~Rule (l) of Rule 54, clearly indicating in such invoiCe that it is issued only for distribution ofinput tax credit; (h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub—Rule (1) of Rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (t) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms ofclause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue ofthe amount ofcredit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (i) of sub- Rule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-Rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub~Rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor Invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued. 40. Manner of claiming credit in special circumstances.- (I) The input tax credit ‘ claimed in accordance with the provisions ofsub-Section (I) ofsection 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) ofthe said sub-Section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub—Section (1) of Section I8, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-Section (I) of Section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC~ 01 to the effect that he is eligible to avail thc input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods— (i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions ofthe Act, in the case ofa claim under clause (a) ofsub-Section (I) of Section I8; (ii) on the day immediately preceding the date of the grant of registration, in the case ofa claim under clause (b) ofsub-Section (1) of Section 18; (iii) on the day immediately preceding the date from which he becomes liable to pay tax under Section 9, in the case of a claim under clause (C) of sub-Section (1) of Section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case ofa claim under clause (d) of sub—Section (1 ) of Section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of subsection (1) of Section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR—l or as the case may be, in FORM GSTR— 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-Section (6) ofsection 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de»merger, amalgamation, lease or transfer of business, in FORM GST [TC-02, electronically on the common portal along with a request for transfer ofunutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets ofthe new units as specified in the demerger scheme. (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities. (3) The transferee shall, on the common portal, accept the datails so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger. (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books ofaccount, 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof— (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub~Seotion (l) or sub»Section (2) of Section l7, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as ‘T’; 10 11 (b) the amount of input tax, out of "l", attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as T1,; (c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to bc used exclusively for effecting exempt supplies, be denoted as ‘Tg’; (d) the amount of input tax, out of " ’, in respect of inputs and input services on which credit is not available under sub-Section (5) ofsection 17, be denoted as ‘Tg’; (e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as ‘Ci’ and calculated as— C1 = T— (Ti+Tz+T3); (f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as ‘T4’; (g) ‘Tl’, ‘Tz’, ‘T3’ and ‘T4’ shall be determined and declared by the registered person at the invoice level in FORM GSTR—Z; (11) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as ‘Cz’ and calculated as— C2 = (31- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D]’ and calculated as- D1= (E+F) X Cz where, ‘E’ is the aggregate value ofexempt supplies during the tax period, and ‘F’ is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of ‘E’ and ‘F’ ofthe last tax period for which the details of such turnover are available, previous to the month during which the said value of ‘E/F’ is to be calculated; ' Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I ofthe Seventh Schedule to the Constitution and entry SI and 54 of List [I ofthe said Schedule; 0) the amount of credit attributable to non—business purposes if common inputs and input services are used partly for business and partly for non—business purposes, be denoted as ‘Dg’, and shall be equal to five per cent. of C2; and (k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies but including zero rated supplies and shall be denoted as ‘Cg’, where,- C3 = C2 ' (D1+Dz); (l) the amount ‘Cg’ shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; (in) the amount equal to aggregate of ‘D[’ and ‘D2’ shall be added to the output tax liability of the registered person: Provided that where the amount of input tax relating to inputs or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in ‘T1’ and ‘T2’ respectively, and the remaining amount of credit on such inputs or input services shall be included in ‘T4’. (2) The input tax credit determined under sub—Rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub—Rule and— (a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the aggregate ofthe amounts determined under sub—Rule (1) in respect of ‘D;’ and ‘Dz’, such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub—Section (1) of Section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-Rule (1) in respect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘Dz’, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination ofinput tax credit in respect of capital goods and reversal thereof in certain cases.- (1) Subject to the provisions of subsection (3) of Section 16, the input tax credit in respect of capital goods, which attract the provisions of subsections (1) and (2) of Section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non—business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR—2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero— rated supplies shall be indicated in FORM GSTR—Z and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as ‘A’, shall be credited to the electronic credit ledger and the useful 12 life of such goods shall be taken as five years from the datc of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount ‘A’ shall be credited to the electronic credit ledger; Explanation~ An item of capital goods declared under clause (a) on its receipt shall not attract the provisions ofsub-Section (4) ofsection l8, ifil is subsequently covered under this clause. (d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause (c), to be denoted as ‘Tc’, shall be the common credit in respect of capital goods for a tax period: Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value ‘Tc’; (e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as ‘T,..’ and calculated as- Tm= Tc+60 (t) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as ‘T,’ and Shall be the aggregate of‘Tm’ for all such capital goods; (g) the amount of common credit attributable towards exempted supplies, be denoted as ‘Te’, and calculated as- T..= (12+ F) x Tr where, ‘E’ is the aggregate value of exempt supplies, made, during the tax period, and ‘F’ is the total turnover of the registered person during the tax period: Provided that where the registered person docs not have any turnover during the said tax period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of ‘E’ and ‘F’ 0fthe last tax period for which the details of such turnover are available, previous to the month during which the said value of ‘E/F’ is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List [I 0fthe said Schedule; (h) the amount Tc along with the applicable interest shall, during every tax period of the useful life 0fthe concerned capital goods, be added to the output tax liability of the person making such claim of credit, (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 13 44. Manner of reversal of credit under special circumstances.~ (I) The amount of input tax credit relating to inputs held in stock, inputs contained in semi»finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of subsection (4) of Section 18 or sub-Section (5) of Section 29, be determined in the following manner, namely,- (a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs; (b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro~rata basis, taking the useful life as five years. Illustration: Capital goods have been in usefor 4 years, 6 month and 15 days, The useful remaining life in months= 5 months ignoring a part ofthe month Input tax credit taken on such capital goods: C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-Rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub—Rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub~ Section (4) ofsection [8 or, as the case may be, sub-Section (5) ofsection 29. (4) The amount determined under sub-Rule (1) shall form part of the output tax liability of the registered person and the details ofthe amount shall be furnished in FORM GST ITC- 03, where such amount relates to any event specified in sub-Section (4) of Section 18 and in FORM GSTR-lO, where such amount relates to the cancellation ofregistration. (5) The details furnished in accordance with sub-Rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the purposes of sub-Section (6) of Section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub- Rule (I) and the amount shall be determined separately for input tax credit of IGST and CGST: Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-l. 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (I) The inputs, semi-finished goods or capital goods shall be sent to thejob worker under the cover of a challan issued by the principal, including where such goods are sent directly to ajob~worker. 14 4' (2) The challan issued by the principal to the job worker shall contain the details specified in Rule 55. (3) The details of challans in respect of goods dispatched to ajob worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period 'on or before the twenty~fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in Section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR~1 and the principal shall be liable to pay the tax along with applicable interest. Explanation: For the purposes of this Chapter,- (I) the expressions “capital goods” shall include “plant and machinery” as defined in the Explanation to Section 17; (2) for determining the value of an exempt supply as referred to in sub—Section (3) of Section 17— (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES 46. Tax invoice.~ Subject to Rule 54, a tax invoice referred to in Section 31 shall be issued by the registered person containing the following particulars, namely,— (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “ ” and “I” respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, ifregistered, ofthe recipient; (e) name and address of the recipient and the address of delivery, along with the name ofthe State and its code, if such recipient is un-registered and where the value ofthe taxable supply is fifty thousand rupees or more; (I) name and address of the recipient and the address of delivery, along with thc name ofthe State and its code, if such recipient is un~registered and where the value ofthe taxable supply is less than fifty thousand rupees and the recipient rcquests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description ofgoods or services; 15 (i) quantity in case ofgoods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; , (k) taxable value of the supply of goods or services or both taking into account discount or abatement, ifany; (I) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (in) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (n) place of supply along with the name of the State, in the case ofa supply in the course of inter—State trade or commerce; (0) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Commissioner may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub—Section (3) of Section 31, a registered person may issue a consolidated invoice at the end ofa month for supplies covered under sub-Section (4) of Section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu ofthe details specified in clause (e), contain the following details, namely,- (i) name and address ofthe recipient; (ii) address of delivery; and (iii) name ofthe country of destination: Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of subsection (3) of Section 3] subject to the following conditions, namely,- 16 (a) the recipient is not a registered person; and (b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies. 47. Time limit for issuing tax invoice.- The invoice referred to in Rule 46, in the case ofthe taxable supply of services, shall be issued within a period of thirty days from the date of the supply ofservice: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non—banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date ofthe supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in Section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry ofthe quarter during which the supply was made. 48. Manner ofissuing invoice.- (I) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,— (a) the originalcopy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER (2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR—l. 49. Bill ofsupply.- A bill ofsupply referred to in clause (c) of sub—Section (3) of Section 31 shall be issued by the supplier containing the following details, namely,— (a) name, address and Goods and Services Tax Identification Number of the Supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters — hyphen or dash and slash symbolised as “-” and “l” respectively, and any Icombination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, ofthe recipient; (e) Harmonised System ofNOmenclature Code for goods or services; (0 description of goods or services or both; 17 (g) (11) value of supply of goods or services or both taking into account discount or abatement, if any; and signature or digital signature of the supplier or his authorised representative: Provided that the provisos to Rule 46 shall, mutatix mutandis, apply to the bill of supply issued under this Rule: Provided further that any tax invoice or any othcr similar document issued under any other Act for the time being in force in respect of any non«taxable supply shall be treated as a bill ofsupply for the purposes ofthe Act. 50. Receipt voucher.— A receipt voucher referred to in clause (d) of sub-Section (3) of Section 3i shall contain the following particulars, namely,- (a) (b) (C) (d) (6) (D (g) (h) (i) 00 name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, ofthe recipient; description of goods or services; amount of advance taken; rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); place of supply along with the name of State and its code, in case ofa supply in the course of inter—State trade or commerce; whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent; (ii) the nature of supply is not determinable, the same shall be treated as inter»State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub—Section (3) of Section 31 shall contain the following particulars, namely:- 18 (a) (b) name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- (C) (d) (e) (f) (g) (h) (i) (i) (k) hyphen or dash and slash symbolised as “—” and “/” respectively, and any combination thereof, unique for a financial year; date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, ofthe recipient; number and date ofreceipt voucher issued in accordance with the provisions ofrule 50', dcscription of goods or services in respect of which refund is made; amount of refund made; rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.— A payment voucher referred to in clause (g) of sub-Section (3) of Section 31 shall contain the following particulars, namely:- (a) (b) (C) (d) (e) (t) (g) (h) (i) 0) name, address and Goods and Services Tax identification Number of the supplier if registered; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters— hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; date of its issue; name, address and Goods and Services Tax Identification Number of the recipient; description of goods or services; amount paid; rate oftax (central tax, State tax, integrated tax, Union territory tax or cess); amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); place of supply along with the name of State and its code, in case ofa supply in the course of inter—State trade or commerce; and signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in Section 31 and credit or debit notes referred to in Section 34 shall contain the following particulars, namely:— (a) 19 the word “Revised Invoice”, wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “l” respectively, and any combination thereof, unique for a financial year; (e) date of issue of the document; (0 name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the rccipient; (g) name and address ofthe recipient and the address of delivery, along with the name of State and its code, ifsuch recipient is un-registered; (h) serial number and date of the corresponding tax invoice or, as the case may be, bill ofsupply; (i) value of taxable supply of goods or services, rate oftax and the amount ofthe tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature ofthe supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date ofregistration till the date ofthe issuance ofthe certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the casc of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of Section 74 or Section l29 or Section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”. 54. Tax invoice in special cases- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note iSSLied by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; ([3) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as- “J, “l” respectively, and any combination thereof, unique for a financial year; (c) date ofits issue; 20 (d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provided that where the Input Service Distributor is an office ofa banking company or a financial institution, including a non—banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non—banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address ofthe recipient oftaxable service but containing other information as mentioned under Rule 46, (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place oforigin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under Rule 46. (4) Where the supplier oftaxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under Rule 46. (5) The provisions of sub-Rule (2) or sub-Rule (4) shall apply, mutatis nmmndis, to the documents issued under Rule 49 or Rule 50 or Rule Si or Rule 52 Or Rule 53. 55, Transportation of goods without issue ofinvoice.— (I) For the purposes of- (a) supply of liquid gas where the quantity at the time ofremoval from the place of business ofthe supplier is not known, (b) transportation ofgoods forjob work, (c) transportation of goods for reasons other than by way ofsupply, or (d) such other supplies as may be notified by the Commissioner, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number ofthe delivery challan‘, (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; 21 (2) (3) (4) (5) (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number ofthe consignee, if registered; (iv) Harmonised System ofNomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount— central tax, State tax, integrated tax, Union territory tax or bass, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature i The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namelyti (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate 00py being marked as TRIPLICATE FOR CONSIGNER. Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as.specified in Rule 138. Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. Where the goods are being transported in a semi knocked down or completely knocked down condition - (a) the supplier shall issue the complete invoice before dispatch of the first consignment; (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference ofthe invoice; (0) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy ofthe invoice; and (d) the original copy ofthe invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep-and maintain, in addition to the particulars mentioned in sub-Section (I) of Section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under Section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts 22 shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof. (3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under Section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-Section (3) and subsection (4) of Section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of~ (a) names and complete addresses ofsuppliers from whom he has received the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions ofthis Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars ofthe stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared undcr sub—Rule (5) without the cover of any valid documents, the proper officer shall determine the amount oftax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained. (9) Each volume of books of account maintained manually by the registered person shall be serially numbered. (10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. (ll) Every agent referred to in clause (5) of Section 2 shall maintain accounts depicting the,- 23 (a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalfofsuch principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalfofevery principal; (c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalfofevery principal; (d) details ofaccounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing — (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (0) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic form \v and the record so maintained shall be authenticated by means ofa digital signature. (l6) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in Section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place ofbusiness where such accounts and documents are maintained digitally. (i 7) Any person having custody over the goods in the capacity ofa carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. 24 (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period oftime. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details ofsuch files, passwords of such tiles and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 58. Records to be maintained by owner or operator of godown or warehouse and transporters.— (1) Every person required to maintain records and accounts in accordance with the provisions of sub-Section (2) of Section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM CST ENR—Ol, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. (2) The person enrolled under sub—Rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory; (3) Every person who is enrolled under sub—Rule (1) shall, where required, amend the details furnished in FORM.GST ENR—Ol electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subjectto the provisions ofrule 56,— (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax ldentification Number of the registered consigncr. and consignee for each of his branches (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal ofsuch goods. (5) The owner or the operator ofthe godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. 25 Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.— (1) Every registered person, other than a person referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under Section 37, shall furnish such details in FORM GSTR-l electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR—l shall include the — (a) invoice wise details of all - (i) inter-State and intra»State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra»State supplies made to unregistered persons for each rate oftax; and (ii) State wise inter—State supplies with invoice value upto two and a half Iakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR— 2A, in FORM GSTR-4A and in FORM GSTR-GA through the common portal after the due date offiling of FORM GSTR-l. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-Z under Section 38 or FORM GSTR—4 or FORM GSTR—G under Section 39 shall be made available to the supplier electronically in FORM GSTR—IA through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-l furnished earlier by the supplier shall stand amended to the extent ofmodifications accepted by him. 60. Form and manner of furnishing details of inward supplies.— (1) Every registered person, other than a person referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under subsection (2) of Section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR—ZA, prepare such details as specified in sub—Section (l) of the said Section and furnish the same in FORM GSTR—2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, ifany, required to be furnished under sub—Section (2) of Section 38. (2) Every registered person shall furnish the details, if any, required under subsection (5) of Section 38 electronically in FORM GSTR—Z. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR—Z where such eligibility can be determined at the invoice level, 26 (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non—taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non—resident taxable person in his return in FORM GSTR—5 under Rule 63 shall be made available to the recipient ofcredit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under Rule 65 shall be made available to the recipient ofcredit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2t (6) The details of tax deducted at source furnished by the deductor under sub—Section (3) of Section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under Section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. ' (8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the - (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; ‘ (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. 61. Form and manner ofsubmission of monthly return.— (1) Every registered person other than a person referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under Section l0 or Section 51 or, as the case may be, under Section 52 shall furnish a return specified under sub—Section (1) of Section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-Rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR—2 and lrased on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-Rule (1) shall, subject to the provisions of Section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3i (4) A registered person, claiming rcfund of any balance in the electronic cash ledger in accordance with the provisions of sub—Section (6) of Section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under Section 54. 27 (5) Where the time limit for furnishing of details in FORM GSTR-l under Section 37 and in FORM GSTR-2 under Section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.— (1) Every registered person paying tax under Section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quanerly return in FORM GSTR—4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under suberule (I) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions ofthis Chapter by debiting the electronic cash ledger. (3) The return furnished under sub—Rule (1) shall include the — (a) invoice wise inter—State and intra-State inward supplies received fi‘om registered and un-registered persons; and (b) consolidated details of outward supplies made, (4) A registered person who has opted to pay tax under Section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 6] relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier: Explanation: For the purposes of this sub-Rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment oftax under Section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 63. Form and manner of submission of return by non-resident taxable person.— Every registered non—resident taxable person shall furnish a return in FORM GSTR—S electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing onlinc information and database access or retrieval serviccs.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person 28 in India other than a registered person shall file return in FORM GSTR-SA on or before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR—6, containing the details of tax invoices on which credit has been received and those issued under Section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source- (1) Every registered person required to deduct tax at source under Section 51 (hereafter in this Rule referred to as deductor) shall furnish a return in FORM GSTR—7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-Rule (1) shall be made available electronically to each ofthe suppliers in Part C of FORM GSTR-ZA and FORM—GSTR— 4A on the common portal after the due date of filing of FORM GSTR~7. (3) The certificate referred to in sub-Section (3) of Section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR—7A on the basis ofthe return furnished under sub—Rule (1). 67. Form and manner of submission of statement of supplies through an e— commerce operator.— (1) Every electronic commerce operator required to collect tax at source under Section 52 shall furnish a statement in FORM GSTR—S electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-Section (1) of Section 52. (2) The details furnished by the operator under sub—Rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-ZA on the common portal after the due date of filing of FORM GSTR—S. 68. Notice to non-filers of returns.— A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under Section 39 or Section 44 or Section 45 or Section 52. 69‘ Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under Section 41, shall be matched under Section 42 after the due date for furnishing the return in FORM GSTR—3— (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax ldentification Number ofthe recipient; (c) invoice or debit note number; ((1) invoicc or debit note date; and (6) tax amount: 29 Provided that where the time limit for furnishing FORM GSTR—l specified under Section 37 and FORM GSTR—Z specified under Section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein, Explanation.— For the purposes ofthis Rule, it is hereby declared that — (i) The claim ofinput tax credit in respect of invoices and debit notes in FORM GSTR— 2 that were accepted by the recipient on the basis of FORM GSTR—ZA without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.— (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-Section (2) of Section 42, shall be made available electronically to the registered person making such claim in FORM GST MISil through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS—l through the common portal. 71. Communication and rectification of discrepancy in claim ofinput tax credit and reversal of claim ofinput tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub—Section (3) of Section 42 and the details of output tax liable to be added under sub-Section (5) of the said Section on account of continuation ofsuch discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS—l and to the supplier electronically in FORM GST MIS—Z through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-Rule (1) may make suitable rectifications in the statement ofoutward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub—Rule (l) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-Rule (2) or sub»Rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation- For the purposes ofthis Rule, it is hereby declared that - 30 (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 72. Claim of input tax credit on the same invoice more than once.— Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS—l electronically through the common portal. 73. Matching of claim ofreduction in the output tax liability .—The following details relating to the claim ofreduction in output tax liability shall be matched under Section 43 after the due date for furnishing the return in FORM GSTR—S, namely:— (a) Goods and Services Tax Identification Number ofthe supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-l under Section 37 and FORM GSTR-Z under Section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations ofthe Council; by order, extend the date of matching relating to claim ofreduction in output tax liability to such date as may be specified therein. Explanation.— For the purposes ofthis Rule, it is hereby declared that — (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-l that were accepted by the corresponding recipient in FORM GSTR—2 without amendment shall be treated as matched ifthe said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount ofoutput tax liability after taking into account the reduction claimed is equal to or more than the claim ofinput tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (l) The final acceptance ofclaim ofreduction in output tax liability in respect of any tax period, specified in subsection (2) of Section 43, shall be made available electronically to the person making such claim in FORM CST MIS-l through the common portal. 31 (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis—matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-l through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (l) Any discrepancy in claim of reduction in output tax liability, specified in sub—Section (3) ofsection 43, and the details of output tax liability to be added under sub-Section (5) of the said Section on account of confirmation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS— 1 and the recipient electronically in FORM GS’I‘ MIS— 2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-Rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub—Rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub»Rule (2) or sub-Rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR—3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes ofth is Rule, it is hereby declared that e (i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplieri 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GS’I‘ MIS—l electronically through the common portal. 77. Refund ofinterest paid on reclnim of reversals.- The interest to be refunded under sub—Section (9) of Section 42 or subsection (9) of Section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT—OS and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund ofthe amount under Section 54, 32 -1 78. Matching of details furnished by the e—Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e—Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR—l, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR—l under Section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date ofmatching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by the e— commerce operator and the supplier.— (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS—3 and to the e«commerce operator electronically in FORM GST MlS—4 on the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub«Rule (I) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) An operator to whom any discrepancy is made available under sub—Rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub—Rule (2) or sub~Rule (3), an amount to the extent of discrepancy shall be added to the output tax liability ofthe supplier in his return in FORM GSTR—3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS—3. 80. Annual return.- (1) Every registered person, other than an lnput Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-Section (1) of Section 44 electronically in FORM GSTR—9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under Section 10 shall furnish the annual return in FORM GSTR-9A. (1) Every electronic commerce operator required to collect tax at source under Section 52 shall furnish annual statement referred to in sub-Section (5) of the said Section in FORM GSTR .913. ' (2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub—Section (5) of Section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, 33 duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final 1‘eturn.— Every registered person required to furnish a final return under Section 45, shall furnish such return electronically in FORM GSTR-lO through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Number.~ (l) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furniin the details of such supplies oftaxable goods or services or both electronically in FORM GSTR—ll, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR—ll. 83. Provisions relating to a goods and services tax practitioner.—(i) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:— (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or (b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years; (c) he has passed, (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub—clause (i); or (iii) any other examination notified by the Government, on the recommendation ofthe Council, for this purpose; or (iv) has passed any ofthe following examinations, namely:— 34 (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India (2) On receipt of the application referred to in sub~Rule (1), the officer authorised in this behalfshall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub—Rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations ofthe Council: Provided further that no person to whom the provisions ofclause (b) of sub-Section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and services tax practitioner is found guilty ofmisconduct in connection with any proceedings under the Act, the authorised officer may, afier giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT ~04 direct that he shall henceforth be disqualified under Section 48 to function as a goods and services tax practitioner (5) Any person against whom an order under sub—Rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order: (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT—05 or, at any time, withdraw such authorisation in FORM GST PCT—05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period ofauthorisation (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statelnent furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalfofa registered person, ifso authorised by him to— (a) furnish the details of outwardand inward supplies; (b) furnish monthly, quarterly, annual or final return; 35 (0) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall— (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall— (a) prepare the Statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (ll) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-Rule (8)- 84. Conditions for purposes of appearance.— (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under Rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an un- registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy oftlte authorisation given by such person in FORM GST PCT—05. Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under sub- Section (7) of Section 49 shall be maintained in FORM GST PMT-(ll for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register ofthe person shall be debited by- 36 (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under Section 42 or Section 43 or Section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of Section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per Rule 86 or the electronic cash ledgermaintained as per Rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under Section 51, or the amount collected under Section 52, or the amount payable on reverse charge basis, or the amount payable under Section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per Rule 87 and the electronic liability register shall be credited accordingly (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the‘payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. (7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdictiOn in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.— (1) The electronic credit ledger shall be maintained in FORM GST PMT—OZ for each registered person eligible for input tax credit under the Act on the corann portal and every claim of input tax credit under the Act shall be credited to the said ledger. ' (2) The electronic credit ledger shall be debited to the extent of discharge ofany liability in accordance with the provisions ofsection 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit lcdger in accordance with the provisions of Section 54, the amount to the extent ofthe claim shall be debited in the said ledger. (4) [f the refund so filed is rejected, either fully or partly, the amount debited under sub- Rule (3), to the extcnt of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. 37 (5) Save as provided in the provisions ofthis Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.— For the purposes of this Rule, it is hereby clarified that a refund shall be deemed to be rejected, ifthe appeal is finally rejected or ifthe claimant gives an undertaking to the proper officer that he shall not file an appeal. 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-Section (1) of Section 49 shall be maintained in FORM GST PMT-OS for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT—06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty; fees or any other amount. (3) The deposit under sub-Rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by — (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hac deposit: Provided further that the challan in FORM CST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation.~ For the purposes of this sub<Rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. 38 (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date ofgeneration of challan. (6) On successful credit ofthe amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account ofthe person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT—07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under Section 51 or collected under Section 52 and claimed in FORM GSTR—OZ by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of Rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (ll) If the refund so claimed is rejected, either fully or partly, the amount debited under sub—Rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03. (12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT—04. Explanation 1.~ The refund shall be deemed to be rejected ifthe appeal is finally rejected. Explanation 2.— For the purposes of this Rule, it is hereby clarified that a refund shall be deemed to be rejected, ifthe appeal is finally rejected or ifthe claimant gives an undertaking to the proper officer that he shall not file an appeal. 39 88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-Rule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.— (1)Any person, except the persons covered under notification issued under Section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM CST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub—Section (6) of Section 49 may be made through the retum furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the — (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer ofthe Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient ofdeemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under Section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub~rulc (1) shall be accompanied by any of the following documentary evidences in Annexure l in Form GST RFD—01, as applicable, to establish that a refund is due to the applicant, namely:— (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in 40 41 such refund or reference number of the payment of the amount specified in sub— Section (6) of Section 107 and sub-Section (8) of Section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services; (d) a statement containing the number and date of invoices as provided in Rule 46 along with the evidence regarding the endorsement specified in the second proviso to‘ sub-Rule (1) in the case ofthe supply ofgoods made to a Special Economic Zone unit or a Special Economic Zone developer; (e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub—Rule (l) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (0 a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-Section (3) of Section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment; 0) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply; (k) a statement showing the details of the amount of claim on account of excess payment oftax; (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (t) of sub-Section (8) of Section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (0 of sub- Section (8) ofsection 54; Explanation.— For the purposes of this Rule- (i) in case ofrefunds referred to in clause (c) of sub-Section (8) of Section 54, the expression “invoice” means invoice conforming to the provisions contained in Section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4) in the case of zero~rated supply of goods or services or both without payment oftax under bond or letter of undertaking in accordance with the provisions of sub-Section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net [TC +Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:— Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero~rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced 42 by advances received for zero~rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub—Section (112) of Section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) “Relevant period” means the period for which the claim has been filed, (5) In the case of refund on~account of inverted duty structure, refund of input tax credit shall be granted as per the following formula ~ Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net lTC + Adjusted Total Turnover} - tax payable on such inverted rated supply of goods Explanation.— For the purposes of this sub Rule, the expressions “Net ITC” and “Adjusted Total turnover” shall have the same meanings as assigned to them in sub—Rule (4). 90. Acknowledgement.— (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-Section (7) of Section 54 shall be counted from such date offiling. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-Rule (2), (3) and (4) of Rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-Section (7) of Section 54 shall be counted froth such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD—03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD—03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this Rule along with the deficiencies communicated under sub»Rule (3). 91. Grant of provisional refund-(1) The provisional refund in accordance with the provisions of sub-Section (6) of Section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount oftax evaded exceeds two hundred and fifty lakh rtl pecs. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being primafacie satisfied that the amount claimed as refund under sub»Rule (1) is due to the applicant in accordance with the provisions of sub—Section (6) of Section 54, 43 shall make an order in FORM GST RFD—04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub—Rule (1) or sub-Rule (2) of Rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD<05 for thc amount sanctioned under sub-Rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-Section (5) of Section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub—Section (6) of Section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD—07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub—Section (10) or, as the case may be, sub-Section (11) of Section 54, he shall pass an order in Part B of FORM GST RFD—07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period offifteen days of the receipt ofsuch notice and after Considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-Rule (1) shall, mutatis mutandr's, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub—Rule (1) or sub-Rule (2) is payable to the applicant under sub—Section (8) of Section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-Rule (I) or sub—Rule (2) is not payable to the applicant under sub-Section (8) of Section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 44 93. Credit of the amount of rejected refund claim.~ (1) Where any deficiencies have been communicated under sub-Rule (3) of Rule 90, the amount debited under sub-Rule (3) of Rule 89 shall be ie-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under Rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re—credited to the electronic credit ledger by an order made in FORM GST PMT—03. Explanation.— For the purposes of this Rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under Section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.~ (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued Section 55 shall apply for refund in FORM GST RFD—10 once in every quarter, electronically on the common portal, either directly or through "a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-ll, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR—l. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GS’I‘ RFD—02. (3) The refund oftax paid by the applicant shall be available if" (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, ifany; (b) name and Goods and Services Tax Identification Number or Unique Identity Number ofthe applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of Rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this Rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. 96. Refund of integrated tax paid on goods exported out of India-(l) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- 45 (a) the person in charge of the conveyance carrying the export goods duly filcs an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR—3; (2) The details of the relevant export invoices contained in FORM GSTR—l shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out oflndia. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR—3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld wliere,- (a) a request has been received from thejurisdictional Commissioner of central tax, State tax or Union territoiy tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub—Section (10) or sub-Section (1 l) of Section 54; or (b) the proper officer of Customs determines that the goods were exported in violation ofthe provisions of the Customs Act, l962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-Rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-Rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD—07‘ (7) Where the applicant becomes entitled to refund ofthe amount withheld under clause (a) ofsub-Rule (4), the concernedjurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class ofgoods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.— (1) All credits to the Consumer Welfare Fund shall be made under sub-Rule (5) of Rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund 46 (3) Any utilisation of amount from the Consumer Welfare Fund under sub-Section (1) of Section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare ofthe consumers. (5) The Committee shall meet as and when necessary, but not less than once in three months. (6) Any agency or organisation engaged in consumer welfare activities for a period ofthree years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co— operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products ofmass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer diSpute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers — (a) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as thc case may be, State Government; ' (c) to get the accounts ofthe applicants audited, for ensuring proper utilisation of the grant; (d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump—sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (e) to recover any sum due from any applicant in accordance with the provisions ofthe Act; (t) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation ofthe grant; 47 (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, afier ensuring that the financial assistance provided shall not be misutilisedl; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; 0) to relax the conditions required for the period of engagement in consumer welfare activities ofan applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub—Section (1) of Section 60 shall furnish an application along with the documents in support ofhis request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, (2) The proper officer may, on receipt ofthe application under sub-Rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT — 03, and may appear in person before the said officer ifhe so desires, (3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment oftax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of sub- Section (2) of Section 60 in FORM GST ASMT—05 along with a security in the form of a bank guarantee for an amount as determined under sub-Rule (3): Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this Rule, the expression “amount” shall include the amount of integrated tax, central» tax, State tax or Union territory tax and cess payable in respect of the transaction, 48 (5) The proper officer shall issue a notice in FORM GS'I‘ ASMT-06, calling for information and records required for finalization of assessment under sub-Section (3) of Section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-Rule (4) after issue ofthe order under sub-Rule (5). (7) The proper officer shall release the security furnished under sub-Rule (4), after ensuring that the applicant has paid the amount specified in sub—Rule (5) andvissue an order in FORM GST ASMT—09 within a period of seven working days from the date of the receipt of the application under sub—Rule (6). 99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of Section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-lO, informing him ofsuch discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub—Rule (1), and pay the 'tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT- 11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-Rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT—12. 100. Assessment in certain cases. (l) The order of assessment made under sub-Section (l) of Section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of Section 63 in FORM GST ASMT—14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT— 15. (3) The order of summary assessment under sub—Section (1) ofsection 64 shall be issued in FORM GST ASMT-16. (4) The person referred to in sub—Section (2) of Section 64 may file an application for withdrawal ofthe summary assessment order in FORM GST ASMT~17. (5) The order of withdrawal or, as the case may be, rejection ofthe application under sub- Section (2) ofsection 64 shall be issued in FORM GST ASMT-18. 101. Audit.— (1) The period of audit to be conducted under sub—Section (l) of Section 65 shall be a financial year or multiples thereof. 49 (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of Section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-Section (3) ofthe said Section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions ofthe Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person ofthe discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings ofthe audit after due consideration ofthe reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-Section (6) of Section 65 in FORM GST ADT-OZ. 102. Special Audit.- (1) Where Special audit is required to be conducted in accordance with the provisions of Section 66, the officer referred to in the said Section shall issue a direction in FORM GST ADT—03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person shall be informed of the findings ofthe special audit in FORM GST ADT-04. Chapter ~ XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member ofthe Authority for Advance Ruling. 104. Form and manner of application to the Authority for Advance Ruling.— (I) An application for obtaining an advance ruling under sub-Section (1) of Section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in Section 49. (2) The application referred to in sub—Rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in Rule 26. 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling shall be certified to be a true copy of its original by any member ofthe Authority for Advance Ruling. 50 . 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-Section (6) of Section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in Section 49. (2) An appeal against the advance ruling issued under sub-Section (6) of Section 98 shall be made by the concerned officer or the jurisdictional officer referred to in Section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-Rule (1) or sub-Rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in Rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to— (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-Section (4) of Section 101 of the Act. Chapter — Xlll Appeals and Revision 108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-Section (1) of Section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in Rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-Rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL—02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-Ol, the date of filing 51 of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal; shall be the date of the submission of such copy. Explanation.— For the provisions of this Rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-Section (2) of Section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-Rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. 110. Appeal to the Appellate Tribunal.— (1) An appeal to the Appellate Tribunal under sub—Section (.1) of Section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL—05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-Section (5) of Section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in Rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub—Rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-Rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted afier seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation— For the purposes of this Rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-Section (10) of Section 112. 52 111. Application to the Appellate Tribunal.— (1) An application to the Appellate Tribunal under sub-Section (3) of Section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-Rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.— (l) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adj udicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground ofappeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeaL (2) No evidence shall be admitted under sub-Rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate 'Tribunal shall not take any evidence produced under sub-Rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity — (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub~Rule (l). (4) Nothing contained in this Rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose ofthe appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-Section (ll) of Section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 53 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-Section (1) of Section 1 17 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form ofverification as contained in FORM GST APL-08 shall be signed in the manner specified in Rule 26. 115. Demand confirmed by the Court.— Thejurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub- Section (2) of Section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under Section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the‘amount of input tax credit/to which he is entitled under the provisions ofthe said Section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days: Provided that in the case of a claim under sub-Section (1) of Section 140, the application shall specify separately— (i) the value of claims under Section 3, sub-Section (3) of Section 5, sections 6 and 6A and sub-Section (8) of Section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form 1 specified in Rule 12 ofthe Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i). (2) Every declaration under sub-Rule (1) shall- (a) in the case ofa claim under sub-Section (2) of Section 140, specify separately the following particulars in respect of cvery item ofcapital goods as on the appointed day— (i) the amount of tax or duty availed or utilized by way of input tax credit under each ofthe existing laws till the appointed day; and (ii) the amount oftax or duty yet to be availed or utilized by way of input tax credit under each ofthe existing laws till the appointed day; 54 (b) in the case of a claim under subsection (3) or clause (b) of sub—Section (4) or sub—Section (6) or sub—Section (8) of Section 140, specify separately the details of stock held on the appointed day; (c) in the case ofa claim under sub~Section (5) of Section 140, furnish the following details, namely:— (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis ofwhich credit of input tax was admissible under the existing law; (ii) the description and value ofthe goods or services; (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN—1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT—Z on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point oftheir sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-Section (3) of Section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub—clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent, for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax. 55 (iii) The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:- (i) such goods were not wholly exempt from tax under the Delhi Value Added Tax Act, 2004. (ii) the document for procurement of such goods is available with the registered person. (iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions ofclause (b) of sub~Rule (2) of Rule 1, submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT—2 on the Common Portal. (v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person. 118. Declaration to be made under clause (c) of sub-Section (11) ofsection 142.— Every person to whom the provision of clause (c) of sub—Section (11) of Section 142 applies, shall within a period of ninety.days of the appointed day, submit a declaration electronically in FORM GST TRAN-l furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-Section(1 4) of Section 142 apply shall, within ninety days ofthe appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. i 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub—Section (12) of Section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-I. 121. Recovery of credit wrongly availed.- The amount credited under sub-Rule (3) of Rule 117 may be verified and proceedings under Section 73 or, as the case may be, Section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly‘ Chapter XV Anti-Profiteering 122. Constitution of the Authority.- The Authority shall consist of,— (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti—profiteering which shall consist of such officers ofthe State Government and Central Government as may be nominated by it . (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of— 56 (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (l) ‘ The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. (2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension. (3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension. (4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty— five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty—two years. (5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty—five years, whichever is earlier and shall be eligible for reappointment: ‘ Provided that person shall not be selected as a Technical Member if he has attained the age ofsixty-two years. 125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the duty ofthe Authority,- (i) to.determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way ofcommensurate reduction in prices; 57 (ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit ofinput tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return ofthe amount or is not identifiable, and depositing the same in the Fund referred to in Section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.— (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of Section 17], forward the application with its recommendations to the Standing Committee for further action, 129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is aprima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit ofthe input tax credit has been passed on to the recipient by way of commensurate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:— (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and 58 (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion ofthe investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained in sub— rules (3) and (5) of Rule 129 and sub-Rule (2) of Rule l33, the provisions of Section 11 ofthe Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The Director General of Safeguards may require the parties Providing information on confidential basis to furnish non‘confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities: Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under Section 70 and shall have power in any inquiry in the same manner, as provided in the case ofa civil court under the provisions ofthe Code ofCivil Procedure, 1908 (5 of l908). (2) Every such inquiry referred to in sub-Rule (l) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of l860) 133. Order ofthe Authority.-(1)Thc Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. 59 (3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order — (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim retum of the amount or is not identifiable, and depositing the same in the Fund referred to in Section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion ofthe majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be. 136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it. 137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation.~ For the purposes of this Chapter, (a) “Authority” means the National Anti—profiteering Authority constituted under Rule 122; (b) “Committee” means the Standing Committee on Anti—profiteering constituted by the Council in terms ofsub-Rule (l) of Rule 123 ofthese rules; (c) “interested party” includes— a. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; (d) “Screening Committee” means the State level Screening Committee constituted in terms of sub‘Rule (2) of Rule 123 ot‘these rules. 60 Chapter XVI E-way Rules '138. E-way Rule.— Till such time as an E—way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. ”. 3. 1n the Delhi Goods and Services Tax Rules, 2017, after Form GST REG—30, the following Forms shall be inserted, namely:- “ 61 “Form GST ITC — 01 [See Rule 40(1)] Declaration for claim of input tax credit under subsection (1) of Section 18 Claim made under Section 18 (l)(a) Section 18 (1 )(b) Section 18 (l)(c) Section 18 (l)(d) DDDD GSTIN Legal name Trade name, if any Date from which liability to pay tax arises under Section 9, except Section 9 (3) and Section 9 (4) [For claim under Section 18 (1X21) and Section 18 (1)(c))] Date of grant of voluntary registration [For claim made under Section 18 (l)(b)] Date on which goods or services becomes taxable [For claim made under Section 18 (l)(d)] 62 8. Claim under Section 18 (l) (c) or Section 18 (1)(d) Details of stock of inputs, inputs contained in semi—finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTl‘N/ Invoice */ Description of Unit Qty Value“ Amount of [TC claimed (Rs) Registral Bill of entry inputs held in Quantity (As No, ion under stock, inputs Code adjusted CX/ No Date contained in semi- (UQC) by debit Central State UT Tax lntegr Cess VAT of finished or finished note/cred Tax Tax ated supplier goods held in it note) Tax stock, capital goods 1 2 3 4 5 6 7 8 9 10 ll 12 13 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capital goods in stock — * In case it is not feasible to identify invoice, principle of first in and first out may be folowed. ** The value of capital goods shal be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 64 7. Claim under Section 18 (-1) (a) or Section 18 (l) (b) Details of stock of inputs and inputs contained in semi—finished goods or finished goods on which ITC is claimed GSTlN/ lnvoice * Description of Unit Quanti Value Amount of lTC claimed (Rst) Registrat inputs held in Quantit ty (As adjusted by ion under No Date stock, inputs y debit note/credit Central lntegrate CX/ contained in Code note) Tax (1 Tax VAT of semilfinished or (UQC) ‘ supplier fi hed goods held in stock f l l l l l l l 7 (b) Inputs contained in semi-finished or finished goods held in stock I l l T” l l L_ lll lJfiLl *In case it is not feasible to identify invoice, the principle of first-in-first out may be folowed 63 9. Particulars of certifying Chartered Acountant or Cost Acountant [where applicable] a) Name of the Firm issuing certificate b) Name ofthe certifying Chartered Acountant/Cost Acountant c) Membership number d) Date of issuance of certificate e) Atachment (Option for uploading certificate) - 10. Verification I hereby solemnly afirm and declare that the information given hereinabove is true and corect to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory Name Designation/Status Date —-— dd/mm/yy 65 Form GST ITC -02 [See Rule 4 41(1)] Declaration for transfer of ITC in case ofsale, merger, demerger, amalgamation, lease or transfer ofa business under sub-Section (3) of Section 18 [. GSTl'N of lransfcror 2. Legal name oflransferor 3. Trade name, if any 4. GSTJ'N of transferee 5 Legal name oftransfere 6. Trade name, ifany 7. Details of ITC to be transfered Tax Amount of matched ITC Amount of matched ITC to be transfered available l 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 66 67 8. Particulars ofcertifying Chartered Acountant or Cost Acountant a) Name ofthe Firm issuing certificate b) Name of the certifying Chartered Acountant/Cost Acountant c) Membership number d) Date of issuance ofcertificate to the transferor e) Atachment (option for uploading certificate) 9, Verification I hereby solemnly afirm and declare that the information given hereinabove is true and corect to the best of my knowledge and belief and nothing has been concealed there from. . Signature of authorised signatory Name Designation/Status Date ——< dd/mm/yy 68 Form GST ITC -03 [See Rule 44(4)] Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-Section (4) of Section 18 l. GSTIN 2‘ Legal name 3. Trade name, if any (i) App cation reference number (ARN) (ii) Date of filing 4(a). Details of app cation filed to opt for composition scheme [ applicable only for Section 18 (4)] 4(b). Date from which exemption is efective [ app] cable only for Section 18 (4)] 5. Details of stock ofinputs held in stock, inputs contained in semifinished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under Section 18(4). Sr. GSTlN/ *lnvoice /B of Description of inputs Unit Qty Value” Amount of ITC claimed (Rs) No. Registration entry held in stock, inputs Quantity (As adjusted under CX/ contained in semi- Code by debit VAT of No. Date finished or finished (UQC) note/credit Central Tax State Tax UT Tax Integrated Cess supplier goods held in stock and note) Tax capital goods 1 2 3 4 5 6 7 8 9 10 ll 12 13 5 (a) Inputs held in stock (where invoice is available) 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 69 5 (c) Capital goods held in stock (where invoice available) 5(d) Inputs held in stock and as contained in sem finl hed lfinished goods held in stock( where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) *(I) In case, it is not feasible to identify invoice, the principle ofirst in first out may be folowed (2) Iflnvoice is not available for certain inputs or capital goods, the value shal be estimated based on prevailing market price ** The value of capital goods shal be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 6‘ Amount of ITC payable and paid (based on table 5) Sr. Description Tax Paid through Debit Amount of ITC paid No. payable Cash/ Credit entry no, standard Ledger Central Tax State Tax UT Tax Integrated Cess Tax I 2 3 4 5 6 7 1. Central Tax Cash Ledger Credit Ledger ‘ a ,' 2. State Tax Cash Ledger b V ' ‘ Credit Ledger 3‘ UT Tax Cash Ledger Credit Ledger Cash Ledger Cre ‘ Ledaer 5. CESS Cash Ledoer Credit Ledger , . _,‘_ integrated Tax 70 7. Verification . I hereby solemnly afirm and declare that the information given hereinabove is true and corect to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory Name Designation/Status Date < dd/mm/yy 71 Form GST ITC-04 [See Rule — 45(3)] Details ofgods/capital goods sent to job worker and received back 1‘ GSTIN - 2. (a) Legal name - (b) Trade name, if any — 3. Period: Quarter— Year - 4. Details of inputs/capital goods sent forjob-work GSTlN / Chalan nor Chalan date Description of State in case of goods unregistered job- worker UQC Quantity Taxable Typo ofgoods value Inputs/capital goods) Rate of tax (%) Central State/ Integrated tax UT tax tax Cess 72 5. Details ofinputs/capital goods received back fromjob worker or sent out from business place ofjob-work GSTIN/ Received Original Original Chalan details ifsent to Invoice details in case Description UQC Quantity axable State ofjob back/sent out to chalan No, chalan date anotherjob worker supplied from value worker if anotherjob premises ofjob unregistered worker/ worker supplied from No. Date GSTl’N/ State if 0. Date premises ofjob 'ob worker worker unregistered 6. Verification Ihereby solemnly afirm and declare that the information given herein above is true and corect to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place Name ofAuthorised Signatory Date Designation/Status.i...i ... . ... 73 Form GST ENR-Ol [See Rule 58(1)] Application for Enrolment 11/5 35 (2) [onlyfor zm-registeredpersons] 1, (a) Legal name (b) Trade Name, ifany (c) PAN proprietorship concerns only) (d) Aadhaar (applicable in case of 2. Type of enrolment Transporter 0 Godown owner /operator 0 Warehouse owner /opera’tor 0 Cold storage owner /operator 0 3. Constitution of Business (Please Select the Appropriate) (i) Proprietorship El (ii) Partnership El (iii) Hindu Undivided Family [I (iv) Private Limited Company [I (v) Public Limited Company D (vi) Society/Club/Trust/Association of Persons El (vii) Government Department [I (viii) Public Sector Undertaking El (ix) Unlimited Company [I (x) Limited Liability Partnership D (xi) Local Authority El (xii) Statutmy Body E: (xiii) Foreign Limited Liability El (xiv) Foreign Company Registered (in India) D Partnership (xv) Others (Please specify) [I D 4. Name of the State District 5, Jurisdiction detail Centre State 6. Date ofcommencement of business 7. Particulars of Principal Place of Business (a) Address Building No./Flat No. Floor No. I Name ofthe Road/Street Premises/Building City/Town/Locality/Village District Taluka/Block State PIN Code Latitude Longitude (b) Contact Information 74 Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Warehouse/Depot D Godown D Retail Business Office/ Sale Office E] Cold Storage [1 Transport services Others (Specify) D 8. Details of additional place of Add for additional place(s) of business, if any bus1ness (Fill up the same information as in item 7 [(a), (b), (c) & (d)] 9. Details of Bank Accounts (5) (Upto 10 Bank Account: to be reported) Total number of Bank Accounts maintained by the applicant for conducting business Details of Bank Account 1 Managing Committee of Associations/Board of Trustees etc. Account Number Type ofAccount lFSC Bank Name Branch Address To be auto-populated (Edit mode) Note 7 Add more accounts —————— 10‘ Details of Proprietor/all Panners/Karta/Managing Directors and whole time Director/Members of Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone Not with STD Designation /Status any) Director Identification Number (if 75 PAN Aadhaar Number Are you a citizen oflndia? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name ofthe Premises/Building Road/Street City/Town/Lccality/Village District Block/Taluka State PIN Code Country (in case of foreigner only) ZIP code 11. Details of Authorised Signatory Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) PAN Aadhaar Number Are you a citizen of Yes / No Passport No. (in case of India? foreigners) Residential Address in India Building No/Flat No Floor No Name of the Premises/Building Road/Street Block/Taluka City/Town/Locality/Village District State PIN Code 76 <Male, Female, Other> 12‘ Consent I on behalfoflhe holder oandhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax NetworkH Io obtain my detailsfrom UIDAIfor the purpose ofauthentieation‘ ”Goods and Services Tax Network" has informed me that identity information would only be usedfor validating idenlity ofthe Aadhaar holder and will be shared wilh Central ldenlilies Data Repository onlyfor lhe purpose of authentication, 13‘ List of documents uploaded (Identity and address proof) 14‘ Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ofmy knowledge and belief and nothing has been concealed therefrom Signature Place: Name ofAuthorised Signatory Designation/Status ......................................... For office use 7 Enrolment no. - Date — 77 Form GSTR-l [See Rule (59(1)] Detailspfoutward supplies ofgoods or services Year Month GSTN lllllll lllllll Legal name of the registered person (13) Trade name, if any 3. Aggregate Turnover in the preceding Financial (8) Year (b) Aggregate Turnover - April to June, 2017 4. Taxable outward supplies made to registered persons (including UIN—holders) other than supplies covered by Table 6 Commerce operator (Amount in Rs.-for all Tables) GSTIN/ Invoice details Taxable Amount Place of UIN No. Date Value value Integrated Central State / Cess Supply Tax Tax UT Tax (Name of State/UT) 1 2 3 4 6 7 8 9 IO l l 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through 6- 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise , rate wise) GSTIN of e—commerce operator 5. Taxable outward inter-State supplies to un—registered persons where the invoice value is more than Rs 2.5 lakh Place of Invoice details Rate Taxable Amount SUPPIY No‘ Date Value Value Integrated Tax Cess (State/UT) l 2 3 5 6 7 8 5A. Outward supplies (other than supplies made through e—commerce operator, rate wise) 78 SB. Supplies made through e<commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill Integrated Tax of export No. Date Value No. Date Rate Taxable Amt. value 1 2 3 4 5 6 7 8 9 6A. Exports GB, Supplies made to SEZ unit or SEZ Developer 6C, Deemed exports 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable Amount value Integrated Central State Tax/UT Tax Cess I 2 3 4 5 6 7A, Intra—State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e~commerce operator attracting TCS] l I l l ¥7A (2), Out ofsupplies mentioned at 7A(I), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator l L l L 7B. Inter—State Supplies where invoice value is upto Rs 2.5 Lakh [Ra/c wire] 78(1). Place of Supply (Name of State) | l | L l 7B (2). Out of the supplies mentioned in 78 (I), the supplies made through e—Commerce Operators (operator wise, rate wise) GSTIN of eicommerce operator V l I | | 8. Nil rated, exempted and non GST outward supplies 1—7 Description | Nil Rated L Exempted Non-GST 79 Supplies (Other than Nil supplies rated/non—G ST supply) 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra— State supplies to registered persons 8C. Inter«State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, S and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of Revised details ofdocument or Rate Taxable Amount Place of original details oforiginal Debit/Credit Value supply document Notes or refund vouchers GSTIN lnv. Inv. GSTIN Invoice Shipping Value Integrated Central State/ Ccss No. Date bill Tax Tax UT Tax No Date 0. Date I 2 3 4 S 6 7 8 9 IO I 1 l2 13 l4 l5 l6 9A. If the invoice/Shipping bill details furnished earlier were incorrect lilllllllll llll 98. Debit Notes/Credit Notes/Refund vouchcr [original] lllllllllll llll 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] lllllllllll llll 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax Total Taxable Amount value Integrated Central State/UT Tax Cess I 2 3 4 5 6 Tax period for which the details are <M0nth> being revised 10A. Intra-State Supplies [including supplies made through e-commercc operator attracting TCS] [Rate wise] I l l 10A (1), Out ofsupplies mentioned at IOA, value of supplies made through e«Commeree Operators attracting TCS (operator wise, rate wise) GSTTN of e—commerce operator l l l | IOBI Inter-State Supplies [including supplies made through e<commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) l | l IOB (1). Out of supplies mentioned at IOB, value of supplies made through e—Commerce Operators attracting TCS (operator wise, rate wise) 80 GSTIN of e—commerce operator 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments ofinformation furnished in earlier tax period Rate Gross Advance Place of Amount Received/adjusted SUPPIY Integrated Central State/UT C655 1 2 3 4 5 6 7 I Information for the current tax period I IA, Ad Vance amount received in the tax period for which invoice has not been issued (tax amount to be added to outflit tax liability) I IA (1), lntra—State supplies (Rate Wise) | | i l l l l IA (2), Inter-State Supplies (Rate Wise) i | i | 1 18, Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos, 4, 5, 6 and 7 l 113 (I). Intra-State Supplies (Rate Wise) l | l | T | IIB (2). Inter—State Supplies (Rate Wise) L l l l l I ll Amendmeutofinformation furnished in Table No. “[1] in GSTR—l statement for earlier tax periods [Furnish revised information] Amendment relating to information HA“) HA0 113(1) ”3(2 furnished in S. No.(select) Month 12. HSN-wise summary of outward supplies Sr, No. HSN Description UQC Total Total Total Amount (Optional Quantit value Taxable if I-ISN is Value Integrated Central State/U11 Cess provided) Tax Tax Tax I 2 3 4 5 6 7 8 9 10 ll 13. Documents issued during the tax period Sr, Nature of document Sr, No. Total Cancelled Net issued No. From To number . I 2 3 4 5 6 7 Invoices for outward supply Invoices for inward supply from unregistered person Revised Invoice Debit Note Credit Note Receipt voucher \tomaw N Payment Voucher 81 8 Refund voucher 9 Delivery Challan forjob work Delivery Challan for supply on apploval I 1 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way ofsupply (excluding at S no. 9 to ll) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case ofany reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory ..... _ ....................... Date Designation /Status .......................................... 82 Instructions — 1. 2. 83 Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System ofNomenclature e. [’03: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person The details in GSTR-l should be furnished by lO‘hof the month succeeding the relevant tax period. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information wouldbe required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto—populated in subsequent years. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter—State or intra—State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e—commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter—State B to C supplies, where invoice value is more than Rs. 2,50,000/— (B to C Large) invoice level details, rate—wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter—State or intra—State) where invoice value is up to Rs. 2,50,000/— State—wise summary of supplies, rate—wise, should be uploaded in Table 7. Table 4 capturing information relating to B to B supplies should: (i) be captured in: a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise; b. Table 4B for supplies attracting reverse charge, rate—wise; and 84 c. Table 4C relating to supplies effected through e—commerce operator attracting collection of tax at source under Section 52 of the Act, operator wise and rate—wise. (ii) Capture Place of Supply (PoS) only ifthe same is different from the location ofthe recipient. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4, The Place of Supply (PoS) column is mandatory in this table. Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-li The supplies made by SEZ on cover ofa bill of entry shall be reported by DTA unit in its GSTR—2 as imports in GSTR—Z. The liability for payment of IGST in respect of supply of services would, be created from this Table.. .In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. .Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and 68. .Table 7 to capture information in respect oftaxable supply of: (i) B to C supplies (whether inter—State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; 85 (iii) Transactions effected through e—commerce operator attracting collection of tax at source under Section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra—State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e—commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 78 to capture information State wise and rate wise. ,Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; (ii) Information to be captured rate—wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (PoS) only if the same is different from the location of the recipient; (v) Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. ,Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. ,Table llA captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with thc respective [’08. It also includes information in Table 11B for adjustment of tax paid on advance 86 received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. .Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. .It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above RS. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cri Form GSTR-lA [See Rule 59(4)] Details ol'auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1 H Month csrm lllllll||||||| 2- (a) Legal name ofthc registered person (b) ’l‘rade name, ifany 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTlN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated Central State/ Cess Supply T T x UT (Name of ax a State/UT) Tax 1 2 3 4 5 6 7 8 9 10 ll 3A. Supplies other than those attracting reverse charge (From table 3 ofGSTR-Z) lllllllTll 3B. Supplies attracting reverse charge (From table 4A ofGSTR—2) llllllllll 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports 5. Debit notes, credit notes (including amendments thereof) issued during current period Details of Revised details of Rate Taxable Place of Amount oftax original document or details of value supply document original Debit / Credit (Name of Note State/UT) GSTIN No. DateGSTlNNoDate Value Integrated Central State Cess Tax Tax / UT Tax 87 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case ofany reduction in output tax liability the benefit thereofhas been/will be passed on to the recipient ofsupply. Signatures Place Name of Authorised Signatory Date Designation /Status 88 Form GSTR-2 [See Rule 60(1)] Details ofinwardsupplies of goods Vorfseryices Ill Month 1.0an illlllllllllll 2. (a) Legal name of the registered person (b) Trade name, ifany 3. inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for aiiTabies) iGSTi invoice Rat Taxabl Amount ofTax Place of Whether Amount ofiTC available N details c c ' supply inputor of value (Name input intcgrat Centr Stat Ccs SUPPli N Dat Valu Integrat Centr Stat CES 0f SCFVlCC/ ed Tax 3] C/ 5 er 0 e e ed tax a| e/ S State/U Capital Tax UT Tax UT T) goods Tax Tax (incl plant and machiner y)/ ineligible foriTC l 2 3 4 5 6 7 8 9 10 ll 12 i3 14 1516 4. Inward supplies on which tax is to be paid on reverse charge GSTl invoice Rat'i‘axabl Amount of Tax Place of Whether Amount ofiTC available N details 6 e supply input or of value (Name input integral Centr‘ Stat Ces SUPP“ N DatValu integrat Centr Stat CES 0f SBFVICB/ 9d Tax 31 9/ 5 er 0 e e ed tax a] e/ S State/U Capital Tax UT Tax UT T) goods Tax Tax (incl. plant and machiner y)/ ineligible forlTC l 2 3 4 5 6 7 8 9 i0 11 i2 i3 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 89 4B. Inward supplies received from an unregistered supplier 4C. Import of sen/ice 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN Details of bill of Rate Taxable Amount Whether Amount of ITC of entry value input / available supplier No. Date Value Integrated Cess Capital Integrated Cess Tax goods(incl. Tax plant and machinery)/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 1 1 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of Revised details of Rat Taxabl Amount Place Whethe Amount of ITC available original invoice e e of 1' input invoice /Bill value suppl or input Ces ofentry N“ y service/ Integral Centr State/U s GSTI o Dat GSTI N0 Dat Valu Integrat Centr State/U Ces Capital ed a1 Tax T Tax N . e N . e e ed Tax al Tax T Tax 5 goods/ Tax Ineligib 1e for ITC) I 2 3 4 5 6 7 8 9 10 ll 12 1 I4 15 I6 17 18 [9 3 6A. Supplies other than import ofgoods or goods received from SEZ [Information furnished in Table 3 and 4 ofearlier returns]— If details furnished earlier were incorrect llllllllllllllllll GB. Supplies by way ofimport ofgoods or goods received from SEZ [Information furnished in Table 5 ofearlier returns]—If details furnished earlier were incorrect llllllllllllllllll 6C..Debit Notes/Credit Notes [original] 90 |ll lll Tll Illl l l l l L 6D. Debit Notcs/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods 7. Supplies rcceived from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value ofsupplies received from Composition taxable Exempt supply Nil Rated supply Non GST person SUPPIY l 2 3 4 5 7A. Inter-State supplies 7B. lntra-state supplies 8. [SD credit received ISD [SD Credit received Amount ofeligible lTC GSTlN of ISD Document Details No. Date Integrated Central State Cess Integrated Central State/UT Cess Tax Tax UT Tax Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 ll 8A. lSD Invoice SB. ISD Credit Note 9. TBS and TCS Credit received GSTlN of Gross Sales Net Value Amount Deductor/ Value Return GSTlN of e_ Integrated Central State Tax IUT Commerce Tax Tax Tax Operator l 2 3 4 5 6 7 9A. TDS l l l l l 98. TCS 91 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Place of Amount Advance supply Paid (Name Of Integrated Central State/UT Tax Cess State/UT) Tax Tax 1 2 3 4 5 6 7 (I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liabilitj) lOA (1). Intra-State supplies (Rate Wisc) i l | j l 1 10A (2). Inter -State Supplies (Rate Wise) l | i J | i 108. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 1013 (l). Intra-State Supplies (Rate Wise) | i l | | | 108 (2). lntra-State Supplies (Rate Wise) T l “l L | I II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Amendment relating to information furnished in S. No.(se1ect) T I 1 Month IOA(I) 10A(2) 10(Bl) 103(2 11. Input Tax Credit Reversal / Reclaim Description for reversal of [TC To be added to Amount of [TC or reduced from Integrated Central State/UT CESS output liability Tax Tax Tax 1 2 3 4 5 6 A. Information for the current tax period (a) Amount in terms ofrule To be added 37(2) (b) Amount in terms of Rule To be added 39(1)O)(ii) (0) Amount in terms of Rule 42 To be added (1) (m) (d) Amount in terms ofrule To be added 43(1) (h) (e) Amount in terms ofrule 42 To be added (2>(a) (0 Amount in terms ofrule To be reduced 42(2Xb) (g) On account of amount paid To be reduced subsequent to reversal ofITC 92 (h) Any other liability (Specify) ] ..... I 8. Amendment ofinformation furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons tax period Description Add to or Amount reduce from output Integrated Central State CESS liability Tax Tax / UT Tax 1 2 3 4 5 6 (a) lTC ciaimedon mismatched/duplication of Add 1nvoxces/deblt notes (b) Tax liability on mismatched credit notes Add (C) Reclaim on account of rectification of Reduce mismatched invoices/debit notes Reclaim on account of rectification of (d) mismatched credit note Reduce (e) Negative tax liability from previous tax periods Reduce Tax paid on advance in earlier tax periods and (f) adjusted with tax on supplies made in current Reduce 93 13. HSN summary ofinward supplies SriNo‘ HSN Description UQC Total Total Total Amount (Optional Quantit value Taxable ifHSN is Value Integrated Central State/UT Cess furnished) Tax Tax Tax 1 2 3 4 5 6 7 8 9 [0 ll Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signatures .................................... Place: Name of Authorised Signatory Date: Designation /Status 94 Instructions ~ 1. 95 Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UlN: Unique Identity Number 0. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate~wise, pertaining to the tax period reported by supplier in GSTR~1 to be made available in GSTR~2 based on auto— populated details received in GSTR—ZA; (ii) Table 3 to capture inward supplies other titan those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to Act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d, Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; (vi) Table 4A to be auto populated; (vii) ln case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location ofthe recipient; 10. l4 96 (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of Section 12 or 13 ofthe Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. Taxable Value in Table 5 means assessable value for customs purposes on which [GST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. Table 6 to capture amendment of information, rate»wise, provided in earlier tax periods in Table 3, 4'and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. Table 7 captures information on a gross value level. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as lTC. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR—S. .Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. .lnformation of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. .Table l2 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR— 3 ofthe immediately preceding tax period. .chorting criteria of HSN will be same as reported in GSTR-l. FORM GSTR~2A [See Rule 60(1)] Details of auto drafted supplies (From GSTR l, GSTR 5, GSTR-6. GSTR-7 andVGSTRwS) Year Month l ‘ GSTIN 2' (21 Le al name of the re istered erson g 8 P (b) Trade name, ifany PART A 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in R5. for all Tables) GSTIN Invoice details Rate Taxable Amount oftax Place of of value supply I. N SUPP ier No. Date Value Integrated Central State/ Cess éta::;5T§ ' tax Tax UT Tax I 2 3 4 5 6 7 8 9 10 I l 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN Invoice details Rate Taxable Amount oftax Place of of value supply supplier No. Date Value lntegrated Central State/ Cess $211753; Tax Tax UT Tax a e 1 2 3 4 5 6 7 8 9 10 l l 5. Debit / Credit notes (including amendments thereof) received during current tax period Details oforiginal Revised details of RateTaxable Amount oftax Place Of document document or details of Value SUPPI)’ original Debit / Credit (Nam 0f 97 note State/UT) GSTIN No Date GSTIN No. Date Value Integrated Central State/UTCess Tax Tax Tax 1 2 3 4 5 6 7 8 9 IO 1 l [2 l3 14 mm 6. ISD credit (including amendments thereof) received GSTIN ofISD ISD document details ITC amount involved No, Date Integrated Tax Central Tax State/ Cess UT Tax 1 2 3 4 5 6 7 [SD Invoice feligible ITC ISD Invoice ~ineligible lTC ISD Credit note —eligible ITC ISD Credit note —-ineligib|e ITC PART- C 7. TBS and TCS Credit (including amendments thereoi) received GSTIN of Amount Amount Deductor/ received Sales Net Value Integrated Central State Tax /UT GSTIN of e- / Gross Retum Tax Tax Tax Commerce Value Operator 1 2 3 4 5 6 7 7A TDS 7Bi TCS 98 Form GSTR-3 [See Rule 61(1)] Monthly return Year Month l. GSTIN 2. (a) Legal name ofthe registered person -’~ “r 5‘ "'“i ‘1‘?“ (b) Trade name, ifany " i‘. i E” Marius} Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Turnover Amount No. 1 2 3 (i) Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax Zero rated supply without payment of (in) a Tax (iv) Deemed exports (v) Exempted (vi) Nil Rated (vii) Non-GST supply . Total 4. Outward supplies 4.1 Inter—State supplies (Net Supply for the month) Rate Taxable Value Amount of Tax Integrated Tax CESS I 2 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] l | l B. Supplies attracting reverse charge-Tax payable by recipient of supply i 1 l C. Zero rated supply made with payment oflntegrated Tax | | l Dr Out oftlie supplies mentioned at A, the value of supplies made though an e»eommeree operator attracting TCS-[Rate wise] GSTIN of e-eommeree operator T 99 4.2 lntra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State IUT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] l l l l Bi Supplies attracting reverse eharge- Tax payable by the recipient ofsupply l l l l Ci Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e—commerce operator l l 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount ofTax Integrated Central State/UT Tax Cess tax Tax 1 2 3 4 5 6 (l) Inter—State supplies A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of lntegrated Tax) [Rate wise] l l | L T B Zero rated supply made with payment of Integrated Tax [Rate wise] l l l l | C Out ofthe Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS l l l L l (ll) Intra—state supplies A Taxable supplies (other than reverse charge) [Rate wise] l l l | V B Out of the supplies mentioned at A, the value of supplies made though an e-commeree operator attracting TCS l l l | l 5. Inward supplies attracting reverse charge including import of services (Net ofadvance adjustments) 100 5A. Inward supplies on which tax is payable on reverse charge basis Rate of Taxable Amount oftax tax Value Integrated Tax Central Tax State/UT tax CESS l 2 3 4 5 (l) Inter-State inward supplies [Rate Wise] l (ll) Intra—State inward supplies [Rate Wise] L SB. Tax effect of amendments in respect of supplies attracting reverse charge Rate of Differential Amount oftax bl tax T321: Integrated Tax Central Tax State/UT Tax CESS l 2 3 4 5 (l) Inter-State inward supplies (Rate Wise) l l (ll) lntra-State inward supplies (Rate Wise) r l l l l 4 6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD [Nel ofdebit notes/credit 110121] Description Taxable Amount of tax Amount of lTC value Integrated Central State/ CESS integrated Central State/ CESS Tax Tax UT Tax Tax UT Tax Tax 1 2 3 4 5 6 7 8 9 10 (1) On account ofsupplies received and debit notes/credit notes received during the currcnt tax period (a) Inputs (b) Input services (c) Capital goods (ll) On account ofamendments made (ofthe details furnished in earlier tax periods) (a) inputs (b) lnput services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or Amount reduce from Integrated Central State CESS output tax tax / UT liability tax I 2 3 4 5 6 ITC claimed on mismatched/duplication r r r Add (a) of mvorces/debrt notes 101 (b) Tax liability on mismatched credit notes Add (c) Reclaim on rectification ofmismatched Reduce invoices/Debit Notes (d) Reclalm on rectification of mismatch Reduce credit note (e) Negative tax liability from prevtous tax Reduce perlods Tax paid on advance in earlier tax periods (0 and adjusted with tax on supplies made in Reduce current tax pEriod (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate ofTax Taxable value Amount of tax Integrated Central StaiteV/UTTaxiiCESSmi [3X tax I 2 3 4 5 6 8A. On outward supplies SB. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversallreclaim 8D. On account ofmismatch/ rectification /other reasons 9. Credit of TDS and TCS Amount Integrated Central tax State/ UT Tax tax I 2 3 4 (a) TDS (b) TCS 10. lutercst liability (Interest as on .. On account of Output ITC On Undue Credit of Interest Delay in Total liability claimed on aCcount excess interest on liability payment interest on nismatched ofother claimso rectification carry oftax liability mismatch invoice ITC excess of forward reversal reductiot mismatch [refer sec 50(3)] 1 2 3 4 5 6 7 8 9 (a)Integrated Tax 102 (b) Central Tax (c) State/U T Tax (d) Cess 11. Late Fee On account of Central Tax State/UT tax l 2 3 Late fee Part B 12. Tax payable and paid Description Tax Paid payable in Paid through lTC Tax Paid cash Integrated Tax Central State/ UT Tax Tax Cess l 5 6 (21) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable Amount Paid I 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Ccss ll Late fee (a) Central tax (b) State/UT tax I44 Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos, l 2 3 4 5 7 (a) Integrated tax (b) Central Tax (c) Stale/UT Tax (d) Cess Bank Account Details (Drop Down) 103 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid Tax paid through ITC Interest Late in cash fcc Integrated tax Central Tax State/UT Tax Cess l 2 3 4 5 6 7 8 (a) Integrated tax (b) Central Tax (c) StaterT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and beliefand nothing has been concealed therefrom. Date /Status., 104 Signatures of Authorised Signatory Name of Authorised Signatory Designation Instructions:- l. 10. ll. 12. l3. 14. 105 Terms Used :~ a) GSTlN :— Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :— Tax Collected at source GSTR 3 can be generated only when GSTR~l and GSTR— 2 of the tax period have been filed. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. Part—A ofGSTR—3 is auto—populated on the basis of GSTR 1, GSTR 1A and GSTR 2. Part—B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electrOnic credit ledger and cash ledger. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. Table 4.1 will not include zero rated supplies made without payment oftaxes. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. Utilization of input tax credit should be made in accordance with the provisions of Section 49. GSTR—3 filed without discharging complete liability will not be treated as valid return. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B ofGSTR-3 again. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. Form GSTR — 3A [See Rule 68] Reference No: Date: To GSTIN ----------------------- Name Address Notice to return dcfaulter u/s 46 for not filing return Tax Period - Type of Return - Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2, You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions ofthe Act. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order. Or Notice to return defaultcr u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Date --- Application Reference Number, if any - . Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-IO as required under Section 45 ofthe Act. 2. [t has been noticed that you have not filed the final return by the due date. 3. You are, therefore, requested to furnish the final return as specified under Section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions ofthe Act. 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation 106 FORM CS'I‘R-J B [See Rule 6I(5)] i. S'I‘IN ‘ . ‘ ‘ 2, ,egal name of the registered person z 3.1 Details ofOutward Supplies and inward supplies liable to reverse charge (a) Outward taxable supplies (other than zero rated, rated and exempted) (b) Outward taxable supplies (zero rated ) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-(EST outward supplies 12 Of the supplies shown in 3.1 (it) above, details ol‘ inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4‘ Eligible ITC A) ITC Available (whether in full or part) (I) lmportofgoods (2) Import ofservtces (3) Inward supplies liable to reverse charge (other than I & 2 above) (4) Inward supplies from [SD (5) All other ITC (B) ITC Reversed (I) As per rules 42 & 43 ofCGST Rules (2) Others (C) Net ITC Available (A) — (B) (D) Ineligible I'I‘C (I) As per Section 17(5) (2) Others 5. Values of exempt, nil-rated and non-CST inward supplies "'firm 2 . 107 supply Non GST supply 6.1 Payment of tax Integrated Tax Central Tax S tate/UT Tax Cess 6.2 TDS/TCS Credit Verification (by Authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Instructions: 1) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the same month — value of advances adjusted against invoices 2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately 3) Amendment in any details to be adjusted and not shown separately. 108 H Form GSTR-4 [See Rule 62] Quarterly return for registered person opting for composition levy Year | l I Quarter t. osrm llllllillllllll 2. (a) Legal namc ofthe registered person ,1. . ., t i (b) Trade name, ifany 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 20l7 4. Inward supplies including supplies on which tax is to he paid on reverse charge GSTIN Invoice details Rate Taxable Amount of Tax Place of of value supply supplier (Name of No. Date Value Integrated Central State/UT CESS State/UT) Tax Tax Tax 1 2 3 4 5 6 7 8 9 l0 1 I 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) J l l L l l l l 1 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier | | l l l l I | | 1 4D. Import of service | l l l l | l l l l 5. Amendments to details ofinward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] , Details oforiginal Revised details of Rate Taxabl Amount Place invoice invoice e value of supply GSTIN No. Date GSTI No. Date Value Integrate Central State/UT Cess (Name N dTax Tax Tax of State/ UT) I 2 3 4 5 6 7 8 9 IO II I2 [3 l4 5A, Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrectlllllllrlillll SB. Debit Notes/Credit Notes [original)] 109 lllllllllllll 5C. DebitNotes/ Credit Notes [amendment ofdebit notes/credit notes furnished in earlier tax periods] I l l | l l l l l l l | l 6. Tax on outward supplies made (Net of advance and goods returned) Rate oftax Turnover Composition tax amount Central Tax State/UT Tax 1 2 3 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT Turnover Central State/UT tax Tax Tax 1 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Place of supply Amount Advance (Name of State Paid IUD Integrated Central State/ UT Tax Cess Tn T“ l 2 3 4 5 6 7 (1) Information for the current quarter 8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (l)i lnrra-State supplies (Rate Wise) 1 l l l l l 8A (2). Inter-State Supplies (Rate Wise) l l l l 83 Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] (tax amount to be reduced from output tax liability) SB (1). lntra-State Supplies (Rate Wise) 1 l | l l 8B (2). lntra-State Supplies (Rate Wise) | l l I ll Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S, Noi(select) 8A(l) 8A(2 88(l) 88(2) l l 110 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 10. Tax payable and paid Description Tax amount payable Pay tax amount 1 2 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description Amount Amount Paid payable I 2 3 (1) Interest on account of (21) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (11) Late fee (a) Central tax (b) State/UT tax 12. Refund claimed from Electronic cash ledger Description Tax Interest PenaltyT Fee Other DebitEntryNos. l 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Ccss Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee I 2 3 4 (a) Integrated tax 111 (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and beliefand nothing has been concealed therefrom Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status 112 Instructions:- 113 Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source The details in GSTR-4 should be furnished between 11lh and 18‘“ of the month succeeding the relevant tax period. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto- populated in subsequent years. Table 4 to capture information related to inward supplies, rate—wise: (i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-land GSTR—S; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto—populated from the information reported by supplier in GSTR-l; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; (v) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of Section 12 or 13 ofthe Act; and (vi) Place of Supply (PoS) only ifthe same is different from the location ofthe recipient. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (PCS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit /credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit /credit note shall be mentioned in the first three columns of this Table, Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto~p0pulated in a Table 9. 114 Form GSTR-4A [See rules 59(3) & 66(2)) Auto-drafted details for registered person opting for composition levy (Auto-draftedfrom GSTR—I, GSTR-5 and GSTR-7) Year | T Quarter l. GSTIN 2. (a) Legal name of the registered person (b) 'l‘rade name, ifany nunl‘n 3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN Invoice details Rate Taxable Amount of tax Place of of value supply supplier . (Name of No. Date Value Integrated Central StaterT Cess State/UT) Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 l 1 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse chargci L l L I L f I [ 3B. [inwardlflppliles received §rom a rTgistered su plier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period Details of original Revised details of Rate Taxable Amount oftax Place of dOCUmCHI document or details Value SUPPlY of original Debit/ (Name of Credit Note State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 l I l2 l3 l4 5. TDS Credit receivcd GSTIN ofdeductor Gross value Amount oftax Central Tax State/UT Tax 3 4 Form GSTR-S [See Rule 63] Return for Non—resident taxable person Ill Month GSTIN l 2. (a) Legal name ofthe registered person (b) Trade name, if any (e) Validity period of registration “aim; 3,“ ‘;‘vl.i:fi.v;i* 3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs. for all Tables) . . Amount of ITC Details ofblll of entry Rate Taxable Amount available No. Date Value value Integrated Tax Cess Integrated Tax Cess l 2 3 4 5 6 7 8 9 4. Amendment in the details furnished in any earlier return Original Revised details Differential details ITC (H) Bill of Bill of entry Rate Taxable Amount Amount ofITC entry value available No Date No Date Value ' Integrated Cess Integrated Cess Integrated Cess Tax Tax tax I 2 3 4 5 6 7 8 9 10 I l 12 I3 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated Central State Cess Supply Tax Tax / (Name of UT State/UT) 116 6. Taxable outward inter-State supplies to un-registercd persons where invoice value is more than Rs 2.5 lakh Place of invoice details Rate Taxable Amount SUPPIY Value (State/UT) No Date Value Integrated Tax Cess l 2 3 4 5 6 7 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable Amount value R integrated Central State /UT Tax Cess l 2 3 4 5 6 7A. lntra-State su ply (Consolidated, rate wise) l l l 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wisei State) Place of Supply (Name of l 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original Revised details of RateTaxable Amount Place of document document or Value supply details of original Debit/Credit Notes GSTIN No. Date GSTI No Date Value [ntegratedCentral State/ Cess N Tax Tax UT Tax 1 2 3 4 5 6 7 8 9 10 ll [2 l3 l4 Ill | | l 1 8A. if the invoice details furnished earlier were incorrect | | | l L l 88. Debit Notes/Credit Notes [original)] ill L l | | l l periods] 8C Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax l J | l I l i l l l l 117 9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7 Rate of tax Total Amount taxable Integrated Tax Central State / UT Cess value Tax Tax 1 2 3 4 5 6 Tax period for which the details are being revised 9A. Intra—State Supplies [Rate wise] 9BI Inter~State Supplies [Rate wise] Place of Supply (Name of State) 10. Total tax liability Taxable Amount oftax Rate of Tax lntegrated Central State/UT value CESS Tax Tax Tax 1 2 3 4 5 6 10A. On account of outward supply | |' lj l 10B. On account ofdifferential lTC being negative in Table 4 l | l | I 11. Tax payable and paid Description Tax Paid in Paid through ITC Tax payable cash Paid Integrated Cess tax 1 2 3 4 5 6 (a) Integrated Tax (b) Central Tax (0) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable Amount paid 1 2 3 I Interest on account of (a) Integrated tax (b) Central Tax (0) State/UT Tax (d) Cess ll Late fee on account of (a) Central tax l L 118 (b) State / UT tax 13. Refund claimed from electronic cash ledger Description Tax lnterest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (e) State/U T Tax (d) Cess Bank Account Details (Drop Down) 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in Tax paid through ITC lnterest Late fee cash Integrated lax Cess l 2 3 4 5 6 (a) integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ofmy knowledge and beliefand nothing has been concealed therefrom. Signatures ofAuthorised Signatory Place ............... Name of Authorised Signatory Date ................ Designation /Status 119 Instructions:— 120 l . Terms used: .7 E” c. d. e. f. g. GSTIN: Goods and Services Tax Identification Number UlN: Unique ldentity Number UQC: Unit Quantity Code HSN: Harmonized System of Nomenc lature POS: Place of Supply (Respective State) B to B: From one registered person to another registered person B to C: From registered person to unregistered person 2. GSTR—S is applicable to non-resident taxable person and it is a monthly return. F” The details in GSTR-5 should be furnished by 20‘l‘of the month succeeding the relevant tax period or within 7 days from the last date ofthe registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of lTC eligible on such import ofgoods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: iii. For all B to B supplies (whether inter-State or intra—State), invoice level details should be uploaded in Table 5', For all inter—state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and For all B to C supplics (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/~ State—wise summary of supplies shall be filed in Table 7. 8. Table 8 consists of amendments in respect of- i. ii. iii. B2B outward supplies declared in the previous tax period; “BZC inter—State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and Original Debit and credit note details and its amendments. 9. Table 9 covers the Amendments in respect of 32C outward supplies other than inter- State supplies where invoice value is more than Rs 250000/—. 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative [TC on account of amendment to import of goods in the current tax period. On submission ofGSTR-S, System shall compute the tax liability and 1TC will be posted to the respective ledgerst 121 Form GSTR-SA [See Rule 64] Details ofsupplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTlN of the supplier- 2‘ (a) Legal name ofthe registered person - (b) Trade name, if any — 3‘ Name ofthe Authorised representative in lndia filing the return — 4. Period: Month — Year ~ 5‘ Taxable outward supplies made to consumers in India (Amount in Rupees) Place of Rate of Taxable value Integrated tax Cess supply tax (State/UT) I 2 3 4 5 5A. Amendments to taxable outward supplies to non—taxable persons in India (Amount in Rupees) Month Place of Rate of Taxable value Integrated tax Cess SUPply tax (State/UT) 1 2 3 4 5 6 6. Calculation of interest, penalty or any other amount Sr‘ No. Description Amount of tax due Integrated tax CESS I 2 3 4 1‘ Interest 2‘ Others (Please specify) Total 122 7. Tax, interest, late fee and any other amount payable and paid Sri No Description Amount payable Debit Amount paid integrated CESS entry “0‘ Integrated crass [21X tax 1 2 3 4 5 6 7 L Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3‘ Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place Name of Authorised Signatory Date Designation /Status 123 Form GSTR-G [See Rule 65] , Return for inputserifioistributorT Year lll Month GSTIN lll_lllllllllll 2. (a) Legal name ofthc registered person (b) Trade name, if any 3. Input tax credit received for distribution GSTIN Invoice details Rate Taxable Amount of Tax of value supplier No Date Value Integrated Central State / UT CESS tax Tax Tax l 2 3 4 - 5 6 7 8 9 l0 (Amount in Rs for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distr‘ibuted for tax period (From Table No. 3) I 2 3 Description Integrated Central l State / UT CESS tax Tax Tax 4 5 (a) Total ITC available for distribution (b) Amount ofeligible ITC ((1) Amount ofineligible ITC 5. Distribution of input tax credit reported in Table 4 GSTIN of ISD invoice recipient/State, if Distribution of ITC by ISD recipient is unregistered No. Date Integrated Central State/ CESS Tax Tax UT Tax I 2 3 4 5 6 7 5A. Distribution ofthe amount of eligible ITC | l l 58‘ Distribution ofthe amount of ineligible ITC l l l 124 6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details GSTIN No. Date GSTIN RateTaxabIe Amount of Tax of of Invoice/debit value supplier supplier note/credit note details No Date Value Integrated Central State/ CESS tax Tax UT Tax l 2 3 4 5 6 7 8 9 10 ll 12 I3 6A. Information furnished in Table 3 in an earlier period was incorrect lllllllll |'|| 68‘ Debit Notes/Credit Notes received [Original] 60 Debit Notes/Credit Notes [Amendments] llllllllLlLl 7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description Integrated Central State/ Ccss tax Tax UT Tax 1 2 3 4 5 7A. Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch 8. Distribution ofinput tax credit reported in Table No. 6 and 7 (plus / minus) GSTIN of ISD credit ISD invoice Input tax distribution by ISD recipient no. No. Date No. Date Integrated Central State CESS Tax Tax Tax I 2 3 4 5 6 7 8 9 8A. Distribution ofthe amount of eligible ITC | l l L l l l l 88. Distribution ofthe amount of ineligible ITC 7 | I l l | l 9. Redistribution of ITC distributed to a wrong recipient (plus / minus) Original input tax credit Re-disrribution of input tax credit to the correct recipient distribution GSTIN ISD invoice ISD credit GSTIN ISD Input tax credit redistributed of detail note of new invoice original No Date No Date recipient No. Date Integrated Central State CESS recipient Tax Tax Tax l 2 3 4 5 6 7 8 9 I0 11 I2 9A Distribution ofthe amount ofeligible lTC 125 lll_Ll 98. Distribution ofthe amount of ineligible ITC Lill 10. Late Fee On accountof Central Tax State/UTtax Debit EntrLNo.l l 2 3 4 J Late fee J 1L Refund claimed from electronic cash ledger Description Fee Other Debit Entrx Nos. l 2 3 4 (a) Central Tax (b) State/UT Tax l—‘ LBank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name ofAulhorised Signatory Date Designation /Status 126 Instructions:— 127 1. 10. Terms Used :- a. GSTIN :« Goods and Services Tax Identification Number b. ISD :- Input Service Distributor c. ITC: - Input tax Credit. GSTR—6 can only be filed only after 10‘h ofthe month and before 13‘h ofthe month succeeding the tax period ISD details will flow to Part B ofGSTR-ZA of the Registered Recipients Units on filing of GSTRao. ISD will not have any reverse charge supplies IfISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. ISD will have late fee and any other liability only. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. Ineligible ITC will be in respect of supplies made as per Section 17(5). Mismatch liability .between GSTR—l and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. Table 7 in respect ofmismatch liability will be populated by the system. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. Form GSTR-6A [See Rule 59(3) & 65] Details ofsupplies auto-drafted form (A ula-drafledfi’am GSTR-I) l IT Month 1.6an Ilillllillil‘l Z. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution (Amount in Rs. for all Tables) GSTIN Invoice details Rate Taxable Amount of Tax of value supplier No Date Value Integrated Central Tax State/UT Cess - tax Tax I 2 3 4 5 6 7 8 9 I0 4. Debit / Credit notes (including amendments thereof) received during current tax period Details oforiginal Revised details of document or details of Debit / Credit Note document GSTIN of No. Date GSTIN No‘ Date ValueRate Taxabl Amount of tax supplier 0f value Integrated Central State / Cess supplier tax Tax UT Tax I 2 3 4 5 6 7 8 9 IO 1 I I2 I3 128 Form GSTR—7 [See Rule 66 (1)] Return for Tax Deducted at Source Year | l Month H GSTlN 2. (a) Legal name of the Deductor (b) Trade name, if any 3‘ Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN Amount paid to deductee on Amount of tax deducted at source of which tax is deducted deductee Integrated Central Tax State/UT V Tax Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN Amount paid to Amountoftax deducted at source deductee deductee on of deductee on which tax is deductee which tax is Integrated Central State/UT deducted deducted Tax Tax Tax l 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description Amount of tax deducted Amountpaid l 2 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid Description Amount payable Amount paid 1 2 3 (1) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax 129 State/UT Tax Late fee Central tax State / UT tax 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. l 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (0) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TBS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee I 2 ‘ 3 4 (3) Integrated Tax (b) Central Tax (0) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place: Name of Authorised Signatory Date: Designation /Status 130 ,V Instructions — 1. Terms used: a) GSTlN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3i Table 4 will contain amendment of information provided in earlier tax periods 4. Return cannot be filed without full payment of liability 131 132 Form GSTR 7A [See Rule 66(3)] Tax Deduction at Source Certificate TDS Certificate No. — GSTIN of deductor — Name ofdeductor — GSTTN of deductee— (a) Legal name of the deductee - (b) Trade name, if any — Tax period in which tax deducted and accounted for in GSTR—7 — Details of supplies Amount oftax deducted 7 Value on which Amount of Tax deducted at source (Rs.) tax deducted Integrated Tax Central State IUT Tax Tax 1 2 3 4 S ignatu re Name Designation Office — Form GSTR ~ 8 [See Rule 67(1)] Statement for tax collection at source Year ] Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Details of supplies made through e-commerce operator for all Tables) (Amount in Rs. GSTIN Details ofsupplies made which attract TCS Amount oftax collected at source of the supplier Gross value Value of Net amount Integrated Central Tax State /UT Tax ofsupplies supplies liable for TCS Tax made returned 1 2 3 4 5 6 7 3A. Sup lies made to reoistered persons | l l | 38‘ Sup alies made to unregistered persons | l 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details attract TCS Month GSTIN GSTIN Details ofsupplies made which Amount of tax collected at source of of supplier supplier Gross value Value of Net Integrated Central State/UT of supplies supply amount Tax Tax Tax made returned liable for TCS I 2 3 4 5 6 8 9 4A Supplies made to registered persons 48. Supplies made to unregistered persons 5. Details ofinterest On account of Amount Amount ofinterest in Integrated Central State /UT default Tax Tax Tax 1 2 3 4 5 Late payment of TCS amount 133 6. Tax payable and paid Destflnion Tax payable Amount paid I 2 3 (3) Integrated Tax (b) Central Tax (c) State/UT Tax 7. Interest payable and paid Description Amount of Amount paid interest payable 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (0) State/UTTax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature ofAuthorised Signatory Place: Name ofAuthorised Signatory Date: Designation lStatus Instructions:- 134 135 . Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. TCS :- Tax Collected at source . An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. . TCS liability will be calculated on the basis of table 3 and table 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. . Cash ledger will be debited for the refund claimed from the said ledger. . Amount oftax collected at source will flow to Part C of GSTR- 2A ofthe taxpayer on filing of GSTR—S. . Matching of Details with supplier’s GSTR-l will be at the level of GSTIN of supphen Form GSTR —11 [See Rule 82] Statement of inward supplierswby persons having Unique identifieation:Number (UIN) Year TIT Month l UIN 2. Name of the person having UIN 3. Details ofinward supplies received (Amount in Rs. for all Tables) supplier GSTIN Invoice/Debit of Note/Credit Note details No Date Value Rate Taxable value Amount oftax Integrated Central tax Tax Statej UT Tax CESS l 2 3 4 7 l 8 10 3A. Invoices received 3B. Debit/Credit Note received | T l 4. Refund amount Integrated tax Central Tax State/ UT Tax CESS l 2 3 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date 136 Signature Name ofAuthorised Signatory Designation /Status Instructions:- 1. Terms Used :- ar GSTIN :- Goods and Services Tax Identification Number b. UIN :— Unique Identity Number 2‘ UIN holder has to file GSTR—l 1 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 ofGSTR-ll will be populated from GSTR—ll 4. UIN holder will not be allowed to add or modify any details in GSTR-l L 137 Form GST PCT - 1 [See Rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part—A State /UT — v District - v (i) Name ofthe Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Nole - Infornmlian submi/led above is subjec/ Io online Verification before proceeding Iojill up Par1~B. PART B l. Enrolling Authority Centre State [g] 2. Slate/UT 3. Date of application 4 Emma” sought 35' (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10) Retired Government Officials 5. Membership Number 5.l Membership Type (drop down will change based the institute selected ) 52 Date of Enrolment / Membership 5.3 Membership Valid upto 6 Advocates registered with Bar (Name of Bar Council) 6.| Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 Retired GovernmentOfficials Retircd from Centre/ State 7.l Date of Retirement 7,2 Designation ofthe post held at the time of Scanned copy of Pension Certificate issued by AG office or any retirement other document evidencing retirement 8. Applicant Details 8.l Full name as per PAN 8.2 Father’s Name 8.3 Date of Binh 8.4 Photo 138 8.5 Gender 8.6 Aadhaar <optional> 8.7 PAN < Pre filled from Part A> 8.8 Mobile Number <Pre filled from PartA> 8.9 Landline Number 810 Email id < Pre filled from Part A> 9. Professional Address (Any three will be mandatory) 9.1 Building No./ Flat No./ Door No. 9.2 Floor No. 9.3 Name ofthe Premises / Building 9.4 Road / Street Lane 9.5 Locality / Area/ Village 9.6 District 9.7 State 9.8 PIN Code [0. Qualification Details 10.1 Qualifying Degree 10.2 Affiliation University/ Institute Consent l on behalf of the holder of /ladhaar number <pre—filled based on Aadhaar number provided in the form> give consent to ”Goods and Services Tax Network" to obtain my details from UlDAlfor the purpose ofaulhentication. ”Goods and Services Tox Network " hos informed me that identity information would only be usedfor validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. Verification / hereby solemnly affirm and declare that the informott'on given herein above is true ond correct to the best ofmy knowledge and belie/and nothing has been concealed therefrom. Place < DSC /E-sign of the Applicant/EVC> Date < Name of the Applicant> Application Reference Number (ARN) - You have filed the application successfully. GSTIN, ifavailable: Legal Name: Form No. : Form Description: Date of Filing: Time of filing: Center Jurisdiction: Slate Jurisdiction : Filed by : Temporary reference number, (TRN) if any: Place: 139 Acknowledgment ll is a system generated acknowledgement and does not requirc any signature. Note - The status of the application can be viewed through “Track Application Status” at dash board on the GST Portal. 140 Form GST PCT-02 [See Rule 83 (2)J Enrolment Certificate of Goods and Services Tax Practitioner ··? I. Enrolment Number 2. PAN 3. Name of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Signature of the Enrolment Authority Name and Designation. Centre I State 141 142 Signature Form GST PCT-03 Date Show Cause Notice for disqualificatiun Reference No. To Name Address of the Applicant GST practitioner enrolment No. [See Rule 83(4)} It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: I. 2. Name (Designation) You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within < 15> days to the undersigned from the date of receipt of this notice. 0Appear before the undersigned on----- (date) (Time) . If you fail lo furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits ' Form GST PCT-04 [See Rule 83(4)] Reference No. To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner Date- This has reference to your reply dated---- in response to the notice to show cause dated -----. [j Whereas no reply to notice to show cause has been submitted; or [j Whereas on the day fixed for hearing you did not appear; or rt Whereas the undersigned has examined your reply and submissions made at the time of hearing, ana is of the opinion that your enrolment is liable to be cancelled for following reason(s). I. 2. The effective date of cancellation of your enrolment is <<DD/MM/YYYY >>. Signature Name (Designation) 143 Form GST PCT-05 [See Rule 83(6)} Authorisation I withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. PART-A Sir/Madam I/We <Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) do hereby I. *solemnly authorise, 2. *withdraw authorisation of ----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number-«- ----- for the purposes of Section 48 read with Rule 83 to perform the following activities on behalf of-------- (Legal Name) bearing << GSTIN - >>: ??·.k:::tailsofo?t??;:t?:d?:::::e:upplic ·-····-·· Checkbox ----?-TTo furnisli monii;jy,"qtiarterly, annual oi final return . ?:-=t?:?;,?:k::::?l??a???:???i!l?i? ??r:?:??onic cashledger_·- __-_·:·-??- .. - .... - .... "". =?= ..... 5 _J._Iofilean?plication for.amendment_or. cancellation_of_registration .. ...J _ 2. The consent of the ---------- (Name of Goods and Services Tax Practitioner) is attached herewith". "Strike out whichever is not applicable. Signature of the authorised signatory Name Designation/Status Date Place 144 Consent of the Goods and Services Tax Practitioner I <<(Name of the Goods and Services Tax Practitioner>>< Enrolment Number> do hereby solemnly accord my consent to Act as the Goods and Services Tax Practitioner on behalf of------ (Legal name), GSTIN only in respect of the activities specified by ------ (Legal name), GSTIN . Date 145 Signature Name Enrolment No. J Result§ of Matching after filing of the Returns of September (to be filed by 20'" October) Bill of Entry No. /Invoice/Debit Note/Credit Note ITC/Output Liability Interest Date INumber ITaxable Value J J State J JCentral JState IGess Month lnteorated Central I UT Cess lntearated A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit __and Credit Notes of the month of September that have matched I ; I?:?::??:?I - - I I I I I I I?:: I I I I A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the retum for the month of September filed by_20th October ?I????:: I . L__ I I I l?.C"::...,.,,__....,.._"=_.....,-:-,.,. A.3 Details of Invoices, Debit and Credit Notes of/he month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim ts bem allowed a/on ith refund of interest. [ u;??:? I I r-?-- 1=:r·?1 ?I?=:??L-?.] I I I B. Mismatches/Duplicates that have led to increase of liability In the return for September flied by 20th October 8.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return ? ???ont?,:5?r_t?iled l20th°.::r_--=r .. _ _1 __ T I I?:???:: I L? J __ J 8.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return September filed by 20th October 1 IAugust 2 AUQUSt One Month One Month 146 8.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42143 and that have become payable in the return of September filed by 20th October 1 IAugust / / I / I / I / One Month-high 2 Auoust One Month-high C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and ' will become payable in the return for month of October to be filed 20th November l.-????:: I I I .. -J _ I . I I I?:???:: J _J J C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and wi/1 be become payable in the return for October to be fifed bY.20th.Novembec..r __ [?I?:?::??:;J I =·· . I I I I Ig?:???:? I r t. C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed bf 20th November 1 ISeptember 2 SeP.tember One Month-high One Month-hiqh D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the return for November to be filed by 20th December in case mismatch not rectified in the return for October to. be filed by 20th November 147 1 \September 2 September NilfTwo Months NilfTwo Months \ Form GST PMT -01 [See Rule 85(1)} GSTJN- Name (Legal) - Trade name, if any Tax Period- Act- Central Tax/State Tax/UT Tax /Integrated Tax/CESS I All V Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maint ained at the Common Portal} I r\lllUUIJl IIJ J.'\...;>. J Sr. Date Reference Ledger Description Type of Amount debited I credited (Central Tax/State Balance (Payable) No. (ddlmml No. used for Transaction Tax/UTT ax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/!:1tegrated yyyy) discharging [Debit (DR) Tax/CESS/T ota!) liability (Payable)] I Tax I Interest i Penalty Fee Others Total Tax Interest Penalty Fee j Others Total [Credit (CR) I I (Paid)? I 7 3 4 5 6 7 1 8 I 9 10 11 12 13 14 15 16 17 ts I i ! i I j i I I i ! I I Note- l . All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from tile debit ( amount payable). 4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. 148 • Form GST PMT -01 [See Rule 85(1)} Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained a1 the Common Portal) Demand ID -- GSTIN/Temporary Id -· Demand date - Name (Legal) - Trade name, if any. Stay status - Stayed/Un-stayed Period - From-----·· To-----··· (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS I All \J '. ··-- - ... --· - --· ? Sr No. Dare Reference Tax Ledger Descripti Type of Amount debited/credited (Central Tax/State Balance (Payable) (dd/ No. Period, used for on Transaction Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated mm/ if dischargi [Debit (DR) Tax/CESS/Total) yyyy) applica ng (Payable)] I Ta Interes Penalt Fe Other Total Ta ! Interes Penalt f Fe I Other Tota Status i ' ' ble liability [C,edit (CR) X t y e s X it V i e j S I (Sta ye (Paid)] I I . I I d /Un- Reduction stayed (RD)/ Refund I ) adjusted (RF)/] i I 2 3 4 5 6 7 8 9 IO l l 12 13 14 15 16 i 11 I 18 !9 20 I I I I ' i I I i I Note - l. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 149 150 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash ledger. Debit and credit entry will be created simultaneously. Form GST PMT -02 {See Rule 86(1)] Mismatch credit (other than reversed) Balance of Provisionalcredit GSTIN- Name (Legal) - Trade name, if any - Period - From------- To-------- (dd/nun/yyyy) Act- Central Tax/State Tax/UT Tax /IntegratedTax/CESS /Ali v Electronic Credit Ledger of RegisteredPerson (To be maintainedat the Common Portal) Sr. Tax period Amount of rn\smatch credit No. Central \ State \ UT Tax \1ntegrated \ Cess \ Total Tax \ Tax Tax -- Sr. Tax period P..,mcunt of nrovisionalcredit balance No. Central \ State \ UT Tax Integrated Cess Total Tax · \ Tax Tax l 2 3 \ 4 I 5 6 7 8 ! ! (Amount in Rs.> Sr Date \ Refere Tax Descrlptlon Transactlon Credit I Debit Balance available No. \dd/m nee Period, lSoorce of Type ml \ No. if any credit & [Debit(DR) Central I State \ UT \ lntegr CESS Total Central State UT lntegr CESS 'fetal yyyy) I purpose of I Credit 'Tax Tax \ Tax '\ ated Tax lax Ta-x ated I '-nilisation) (CR)] \ Tax Lax i \ I \ \ 2 I 3 4 5 6 7 8 \ 9 10 \ \ 12 )3 14 15 \6 17 18 . I i \ ' \ \ \ .A.mount of nrovisionalcredit balance . - , ('p,;:<;; Total 151 .. , 1112131415 I 6 !7181 Note- I. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection. 152 Form GST PMT-03 [See rules 86(4) & 87(1 /))} Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Reference No. 1. GSTIN- 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Period I Tax Period to which the credit relates, if any - 6. Ledger from which debit entry was made for claiming refund - 7. Debit entry no. and date - 8. Application reference no. and date - 9. No. and date of order vide which refund was rejected 10. Amount of credit - Date- From----------- To ----------- cash I credit ledger 153 Sr. No. I Act i Amount of credit (Rs.) II (Central / Ta,;: Interest Penalty Fee Other Total Tax/State ! Tax! UT I I Tax I Integrated I I Tax/ ! CESS) I 2 ' 3 ! 4 5 6 7 8 : Signature Name Designation of the officer Note- 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) 154 Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register ], GS TIN 2, Name (Legal) 3, Trade name, if anv 4. Ledger I Register in D Credit ledger o Cash 0 ledger Liability which discrepancy register noticed 5, Details of the discreoancy r------ . Type of Amount involved Date Type of tax I --··-···· ----- I discreeancy, ·- .... . ··········------------------- -·····- "-·-····--· Central Tax I ·------------- State Tax ·---- ---· UT Tax ........ - ....... _ Integrated Tax ........ I Cess -- 6. Reasons, if any__ - .. - 7, Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ofmy knowledge and belief, Signature Place Name of Authorized Signatory Date Designation /Status .................. Note- 155 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) 156 \ Form GST PMT -05 [See Rule 87(1)] Electronic Cash Ledger (To be maintained at the Cammon Portal) GSTIN/Temporary Id - Name (Legal) - Trade name, if any Period - From------- To-------- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All V Sr. Date of Time Reportin Referenc Tax Descriptio Type of Amount debited I credited (Central Tax/State Balance No deposit of g date eNo. Period, if n Transactio Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated /Debit deposi (by applicabl n Tax/??:'!._S[[?.1.'!IL---- --- (dd/mm t bank) e [Debit Ta Interes Pen alt Fe Other Tota Ta lnteres Penalt Fe Other Tota I yyyy) (DR) I X t y e s I X t y e s I Credit (CR)] ........ ..... ., ...... ___ ..... -.- ....... _ .... ______ ,, __ ... ..... __ f.-·---? ... .. ........ - .. .... -- . .. ....... _ ..... - .. ...... --- ..... --··· I 2 3 4 5 6 7 8 9 IO II 12 13 14 15 16 17 18 19 20 ._ .. ___ ---- Note- l . Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case ofTDS & TCS credit. 2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank. 3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head "description". 157 4. Application no., if any, Show Cause Notice Number, Demand II), pre-deposit for appeal or any other liability for which payment is being made wi!1 also be recorded under the head "description". 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess ' stands for Goods and Services Tax(Compensation to States) 158 ' Form GST PMT -06 [See Rule 87(2)} Challan for deposit of goods and services tax CPIN <<.A.uto Generated after submission Date <<('urrent dare»> Challan Expiry Date -- of information>-> ? .. - GSTIN <<Filled in/Auto populated>> Name <<Auto Popularcd>> (Legal) Address <<Auto Populated>> Email address Mobile No. <<Auto Populated>'> <<Auto Populated>> Details of Deposit (All Amount in Rs.) Government i Major Minor Head Head ' Penalty Fee Others Total Tax i Interest Central Tax Government of (----) Integrated India Tax (----) CESS j (----) Sub-Total State (Name) State Tax 'I (----) UT(Name) UT Tax 159 I <----l Total Chal!an Amount Total Amount in words I Mode of Payment (relevant part will become active when the particular mode is selected) I k" "db l b Ch N, -- - De-Payment D Over the Counter (OTC) (This wil! include all modes of e-payment Bank (\Vhcre cash or instrument is such as CC/DC and net banking. Taxpayer will choose one of this) proposed to be deposited) Details of!nstrument DCash ID Cheque I D Demand Draft D NEFT/RTGS Remitting bank Beneficiary name GST Beneficiary Account Number (CPIN) <CPIN> Name of beneficiary bank Reserve Bank find ia Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI Amount Note: Charges to be separotelv paid by the person making payment. Particulars of depositor Name Designation/ Status (Manager, partner etc.) Signature Date Paid Challan Information GS TIN I 160 Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CTN Payment Date Bank Ack. No. (For Cheque I DD deposited at Bank's counter) Note - UTR stands for Unique Transaction Number forNeFT I RTGS payment. 161 j 162 Form GST PMT -07 [See Rule 87(8)) Application for intimating discrepancy relating to payment l. GSTfN 2. Name (Legal) 3. i Trade name, if any 4. · Date of generation of challan from Common Portal 5. Common Portal Identification Number (CPJN) I-?--I Mode of payment (tick one)-- E?!:i??o--CC/DC DINEFT/RTg_rfc?-? 7. l Instrument detail, for OTC . Che9ue I Date ·rBank/branch on which i payment onlv Draft No. J..d::.:r.::a.:..w..cnc...._ _ 8. ! Name of bank through which i payment made >-9. IDate on wh.cciccch,C.....a·m··-o-u_n_t---t-------------·-·-·····-···--·---·----- ! debited I realized J 0. I Bank Reference Number j , (BRNV UTR No., if anv l l. ! Name of payment gateway i (for CC/DC) l 2. IPayment detail Central Tax State UT Tax Integrated Cess 1 Tux ? i I 3. I Verification (by authorized signatory) ! ! I hereby solemnly affirm and declare that the information given herein above is true and I correct to the best of my knowledge and belief. ' -----·------;------·-------- Place Date Note- --· ·-?--·----·- ---------------·--·--- Signature Name of Authorized Signatory Designation /Status . 163 l. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States). FORM-GST-RFD-01 [See Rule 89(!)} Application for Refund Select: Registered I Casual/ Unregistered/Non-resident taxable person I. GST!Nffemporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From <DD/MM/YY> To <DD/MM/YY> 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods I services- With payment of Tax c. Exports of goods I services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others 11. Mention the following details: I. Order No. 2. Order Date <calendar> 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to Section 54(3)) f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports i. Select the type of supplier/ recipient: 164 I. Supplier to SEZ Unit 2. Supplier to SEZ Developer 3. Recipient of Deemed Exports g. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa i. Excess payment of tax, if any j. Any other (specify) 8. Details of Bank Account (to be auto populated Ji-om RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank c. Bank Account Type d. Name of account holder e. Address of Bank Branch f. IFSC g. MICR ? 165 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes D DECLARATION (u/s 54(3)(ii)) I hereby declare that the goods exported are not subject to any export duty. I also declare that l have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name- Designation I Status DECLARATION (u/s 54(3)(ii)) I hereby declare that the refund of ITC claimed in the application does not include rrc availed on goods or services used for making nil rated or fully exempt supplies. Signature Name=- Designation I Status No 0 DECLARATION (See Rule 89) I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name- Designation I Status SELF- DECLARA TlON I/We (Applicant) having GSTlN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs.---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the Incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under Rule 96 of the COST Rules) 10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-Rule (4) of Rule 89 166 Statement I: (Note: - All statements are auto populated frorn the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc lo be filled if the san1e n·as not filled in the return) Annexure-I Statement containing the number and date of invoices under 89 (2) (h} o/CGST Rules, For Inward Supplies: As per GSTR- 2 (Table 4): Tax Period: GSTrN/ Invoice details State (in integrated Central Tax State Taxi CESS Col. 20/21122/23 Name of case of Tax UTT ax Col. Col. Col. unregistered -o ed 17 18 19 supplier Goods/ [I'axable supplier) Rate Rate Rate Rate Integrated tentral State No Pate Value Services HSN lvalue UQC QTY o/o) Arnt. o/o) Amt. %) Amt. NA) ?mt. Tax "ax !fax/ UT Cess GIS) !fax I ' 2 3 4 5 6 7 24A 248 8 9 10 l l 12 13 14 15 16 17 18 19 20 21 22 23 Col. 17: POS (only if different from the location of recipient) CoL 18: Indicate if supply attracts reverse charge (Yes I No) Col. 19: Eligibility of lTC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of !TC available 167 ... For Outward Supplies: As per GSTR- I (Table 5): Tax Period: . lnvoice details Integrated Central Tax State Tax/ UT Cess Tax Tax GSTIN/ Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 UIN Goods/ Taxable Rate Rate Rate Rate No. Date Value services HSN Value UQC QTY (%) Amt (%) Amt (%) Amt (NA) Amt (G/S) l 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Co!. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ I SEZ developer (Yes I No) Col. 18: Tax option for supplies made to SEZ I SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Co!. 20: whether supply attracts reverse charge (Yes I No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No) Col. 22: GSTlN of e-commerce operator (if applicable) Place Date 168 Signature of Authorised Signatory (Name) Designation/ Status Statement 2: Statement in case of Application under Rule 89 sub Rule 2 (bl and (c): Exports with pavment of Tax: Tux.,Period: '••__:_ Whether tax on this Shipping bill/ Bill of invoice is EGM BRC/ Invoice Tax payment option Integrated Tax paid on export provisional Details FIRC basis (Yes !No) Goods/ Taxable Port With Without Rate Ref No. Date Value Services HSN UQC QTY No. Date integrated Integrated Amt Date No. Date (G/S) value Code Tax Tax (%) No. I 2 3 4 5 15A l5B 6 7 8 9 lO l I 12 13 14 15C 150 15E 15F (* Shipping Bill and EGM are mandatory; - in case of goods; BRC/ FIRC details are mandatory- in case of Services) Place Date 169 Signature of Authorised Signatory (Name) Designation/ Status " .. .._ Statement 3: Exports ,vithout payment of Tax: Tax Period: ...... I Whether tax on this invoice is Invoice I Shipping biil/ Biil of Tax payment option Integrated Tax . paid on EGM BRC/ 1 export 1 provisional Details FIRC basis (Yes /No) i J . Goods/ Taxable Port IDate Wit!) Without Ra?e Ref No. Date Value Services HSN UQC QTY value Code No. Integrated Integrated (%) Amt. No. Date No. Date (G/S) Tax Tax •· ·.· I 2 3 4 5 15A 15B 6 7 8 9 10 I J f? I 13 14 15C 15D ISE !SF . -· ·_ - ;· I I I (* Shipping Bill and EGM - in case of goods are mandatory; BRC/ FIRC details are mandatory- in case of Services) Place Date 170 Signature of Authorised Signatory (Name) Designation/ Status Statement 4: Statement in case of Application under Rule 89 sub Rule 2 (d) and (e): Refund by the supplier of SEZ/ Developer: GSTR- I Table 5 Tax Period: ...... Invoice details Integrated Central State Ta-xi Cess Col. Col. Col. Col. Col. Col. Col. ARE Date of Payment GSTIN/ Tax Tax UT Tax !6 17 18 19 20 21 22 Receipt Details UIN Goods/ Faxable Rate Rate Rate Rate Ref No. Date Value services HSN UQC QTY Amt Amt Amt Amt ' No. Date Date (G/S) Value (%) (%) (%) (NA) No. 1 2 3 4 5 6 7 23A 238 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 230 Col. l6: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ I SEZ developer (Yes I No) Col. 18: Tax option for supplies made to SEZ I SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes I No) Co!. 21: Whether tax on this invoice is paid on provisional basis (Yes /No) Col. 22: GS TIN of e-commerce operator (if applicable) Col. 23 CID: ARE (Application for Removal of Export) Col. 23 E: Date of receipt by SEZI Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) 171 ,,..,, 172 GSTR 5- Table 6 Tax Period: ... Integrated State Tax/ Cess ARE Payment lnvoicc details Tax Central Tax UT T“ . C011 ' / Colt Col. Col. Col. Col. Date of Details 1 Gouds/ 16 17 18 19 20 Receipt . Taxable {ate Rate Rate Rate 0. Date alue Sérggees HSN UQC QTY Value %) Amt. %) Amt. 0/0) Amt. NA) Amt. No. Date RefNo. Date 1 2 3 4 5 6 21A 2lB 7 8 9 10 1213 14 15 16 I7 18 19 20 21C 21D 21E 21F 21G Col. 1: GSTlN/ Ul'N/ Name ofthe un registered recipient (Supplier to SEZ/ Developer) Col. 16: POS (only ifdiferent from the location ofrecipient) Col. 17: Whether supply made to SEZ/ SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ/ SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: Whether tax on this invoice is paid on provisional basis (Yes No) Col. 21 C/D: ARE (Application for Removal of Export) Col. 21 E: Date of receipt by 852/ Developer (as per re warehousing certificate) Col. 21 F/G: Particulars ofPayment Received (* In case ofGoods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) Place Signature of Authorised Signatory Date (Name) Designation/ Status 173 Statement 5: Statement in case of Application under Rule 89 sub Rule 2 (2): Refund bv the EOU/ Recipient of Deemed Exports: Tax Period: ... Central State Date of Invoice details . ntcgrated . Tax/ UT CESS COL 20/21/2/23 ARE . GSTIN/ State (In Tax Tax Tav Receipt Name of case of ' ColiCol.Col. unregistered unregistered 17 18 19 State sup lier su plier) - p iDate GOOdSI Taxable p Rate Rate Rate Rate Integrated Central Tax/ alue ServtcesHSN alue UQCQTY %) Amt. %) Amt 0/“) Amt'(NA) Amt, Tax Tax UT G/S) Tax Cess No. Date l 2 3 4 5 6 7 24A 24B 8 9 10 ll 12 l3 14 15 16 171819 20 2] 22 23 24C 24D 24E Col. 17: POS (only ifdiferent from the location of recipient) Col. 18: Indicate if supply atracts reverse charge (Yes/No) Col. 19: Eligibility oflTC as (inputs/capital goods/input services/ none) Col. 20/21/2/23: Amount ofITC available Col. 24 OD: ARE (Application for Removal of Export) Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) (* In case of Goods: ARE and Date of Receipt are mandatory) Place Signature of Authorised Signatory Date (Name) Designation/ Status 174 Statement 6: Statement in case oprplication filed under Rule 89(2)(i) [Refund u/s 77(1) & 77(2) —Tax wrongfuly colected and paidl Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order Date: ered as intra —State / inter-State transaction earlier Transaction which were held inter State/ intra-State supply subsequently GSTIN/ UIN Details of invoice covering transaction con ' Name . Invoice details Integrated Central State Cess Place of Supply Integrated Central Tax State Tax Cess Place of Supply (in case BZC) Tax Tax Tax (only ifdiferent Tax (only ' diferent from the location i from the location No Date Value Taxable Amt Amt Amt Amt ofrecipient) Amt Amt Amt Amt ofrecipient) Value 175 Statement 7: Statement in case of application filed under Rule 89(2)(k) Refund on account excess a ment of tax able in Liab ty Register Sr. No. Tax pe ‘ cl Reference no. of Dale of Excess amount av return filing return Integrated Tax Central State Cess Tax Tax 176 Annexure-Z See rule89(2)gm) Melts This is to certify that in respect of the refund amounting to INR << >> —————————————— (in words) claimed by M/s ----------------- (Applicant’s Name) GSTIN/ Temporary ID ------- for the tax period < - —-—>, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature ofthe Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (i) of sub-Section (8) ofsection 54 of the Act, 177 FORM-GST-RFD—OZ [See rules 90(2) & 95(2)] Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number Date of Acknowledgement GSTlN/ UlN/ Temporary lD, it‘applieable Applicant’s Name Form No. Form Description Jurisdiction (tick appropriate) Centre State/ Union Territory: Filed by Refund Application Details Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Tax Interest Penalty Fees Central Tax State Tax UT Tax Integrated Tax Cess Total Others Note I: The status aft/12 application can be viewed by entering ARN through <Refzind> Track Application Statue? " 0n thefGST System Portal Note 2: It is a system generated acknowledgement and does not require any signature. 178 FORM-GST-RFD-OS [See Rule 90(3)] Deficiency Memo Reference No. : Date: <DD/MM/YYYY> To (GSTlN/ UIN/ Temporary ID) (Name) (Address) Subject: Refund Application Reference No. (ARN) ............ Dated ......... <DD/MM/YYYY> ...... — Reg. Sir/Madam, This has reference to your‘above mentioned application filed under Section 54 of the Act. Upon scrutiny ofyour application, certain deficiencies have been noticed below: Sr No Description( select the reason from the drop down ofthe Refund application) l. <MULTI SELECT OPTION> 2. Other (FEXT BOX> ( any nrher reason other than the reason select/ram [he ‘reamn master’} You are advised to file a fresh refund application after rectification of above deficiencies Date: Signature (DSC): Place: Name of Proper Officer: Designation: Office Address: 179 FORM-GST—RFD-04 [See Rule 91 (2)] Sanction Order No: Date: <DD/MM/YYYY> To (GSTIN) (Name) (Address) Provisional Refund Order Refund Application Reference No‘ (ARN) iiiiiiiiiiii Dated ........ <DD/MM/YYYY> ...... — Acknowledgement Nor iiiiiiiiiii Dated ........ <DD/MM/YYYY>‘.H..w Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. Description Central State UT Tax Integrated Cess No ' Tax Tax Tax i Amount of refund ' elaimed 10% of the amount claimed as refund (to be sanctioned later) Balance amount (i—ii) Amount of refund ivr . sanctloned Bank Details Bank Account No. as v. per application vii Name of the Bank vii Address of the Bank ' /Braneh ' IFSC vni, ‘ MICR 1x. Date: Signature (DSC): Place: Name: Designation: Office Address: 180 FORM—GST-RFD-OS [See Rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: ~ <DD/MM/YYYY> To <Centre> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. ............... Order Date ..... <DD/MM/YYYY> ........ GSTIN/ UIN/ Temporary ID < > Name: < ? Refund Amount (as per Order): Date: Central Tax State Tax UT Tax Integrated Tax Cess Net Refund amount sanctioned Interest on delayed Refund Total Details of the Bank Bank Account no as per application Name of the Bank Name and Address ofthe Bank /branch IFSC MICR Date: Place: To (GSTIN/ UIN/ Temporary ID) (Name) (Address) 181 Signature (DSC): Name: Designation: Office Address: FORM-GST—RFD—06 [See Rule 92(1),92(3),92(4),92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To (GSTlN/ UlN/ Temporary ID) (Name) (Address) Show cause notice No, (lfapplicable) Acknowledgement No. ............ Dated ......... <DD/MM/YYYY> Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under Section 54 oftlte Act */ interest on refund", Upon examination ofyour application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is no! applicable Sr no Description Central State UT integrated Ccss Tax Tax Tax Tax Amount of refund/interest* claimed Refund sanctioned on provisional basis (Order No, ...date) (ifapplieable) Refund amount inadmissible <<reason dropdown>> <Multiple reasons to be allowed> iii, Gross amount to be paid (1-2-3) Amount adjusted against outstanding demand (if any) under the existing law or under the Act, Demand Order No ...... dale ...... , Act Period <Multiple rows possible- add row to be given> 182 vi Net amount to be paid *Strike our whichever is not applicable ”“1, I hereby sanction an amount of [NR t0 M/s *having GSTIN under sub-Section (5) ofsection 54) of the Act/under Section 56 ofthe Act@ @Strike out whichever is not applicable (21) ~and the amount is to be paid to the bank account specified by him in his application/ (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 ofthe Table abovel (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 ofthe Table above and the remaining amount of——--rupees is to be paid to the bank account specified by him in his application“. . ”Strike-out whichever is not applicable, Or &2, I hereby credit an amount of [NR to Consumer Welfare Fund under sub-Section (...) of Section (m) ofthe Act, . &3. l hereby reject an amount of INR to M/s having GSTIN under sub- Section (...) of Section (N) of the Act. “Strike-out whichever is not applicable Date: Signature (DSC): Place: Name: Designation: Office Address: 183 FORM-GST—RFD—07 [See Rule 92(1), 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To (GSTlN/UlN/Temp.ID No.) (Name) (Address) Acknowledgement N0. ............ Dated ,,,,,,,,, <DD/MM/YYYY>,_..... Order for Complete adjustment of sanctioned Refund Pa rt— A Sir/Madam, With reference to your refund application as referred above and further furnishing> of information/ filing of documents against the amount ofrefund sanctioned to you has been completely adjusted against outstanding demands as per details below: r Refund Calculation integrated Central State Tax UT Tax Cess Tax Tax Amount of Refund claimed Net Refund Sanctioned on Provisional Basis (Order No, , . date) Refund amount inadmissible rejected iii. <<reason dropdown>> Refund admissible (i-ii~iii) Refund adjusted against outstanding demand (as per order no) under existing law or under this law, . Demand Order No ...... date...,,, <Multiple rows may be given> vi Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed /admissible refund as shown above is completely adjusted against the outstanding demand under this Act I under the existing law, This application stands disposed as per provisions under subsection (,..) of Section (...) ofthe Act, OR 184 Part-B Order for withholding the refund With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount ofrefund sanctioned to you has been withheld against following reasons as per details below: Refund Order No: Date of issuance ofOrder: Refund Calculation Integrated Central State Tax UT Tax Cess Tax Tax i Amount of Refund Sanctioned Amount of Refund Withheld m Amount of Refund Allowed Reasons for withholding ofthe refund: < <Texl> > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason This order is issued as per provisions under sub-Section (...) of Section (in) of the Act. Date: Signature (DSC): Place: Name: Designation: Office Address: 185 FORM-GST-RFD-OX [See Rule 92(3)] Notice for rejection of application for refund SCN No.: Date: <DD/MM/YYYY> To (GSTIN/ UIN/ Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No ...... ARN ............ Dated ......... <DD/MM/YYYY> ...... This has reference to your above mentioned application for refund, filed under Section 54 ofthe Act‘ On examination, it appears that refund application is liable to be rejected on account ofthe following reasons: Sr No Description (select the reasons of inadmissibility of Amount lnadmissible refund from the drop down) iii Olher{ any other reason other than the reasons memioned in ‘reason masler ') You are hereby called upon to show cause as to why your refund claim, to the extent ofthe amount specified above, should not be rejected for reasons stated above‘ D You are hereby directed to furnish a reply to this notice within fifteen days from the date of service ofthis notice. ' D You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Date: Signature (DSC): Place: Name: Designation: Office Address: 186 187 Place Date FORM—GST»RFD-09 [See Rule 92(3)] Reply to show cause notice Date: <DD/MM/YYYY> 1. Reference No. of Date of Notice issue 2. GSTlN/UIN 3. Name of business (Legal) 4. Trade name, ifany 5. Reply to the notice 6. List of documents uploaded 7. Verification l hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date ~—— DD/MM/YYYY Signature of Authorised Signatory Name Designation/Status 188 Signature ofAuthorised Signatory (N ame) Designation/ Status FORM GST RFD—10 [See Rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name 3. Address 4. Tax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY> 5. Amount of Refund Claim : <INR> <In Words> Amount Central Tax State Tax UT Tax Integrated Tax Cess Total 6. Details ofBank Account: Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date offurnishing FORM GSTR—ll 8. Verification I as an authorised representative of << Name of Embassy/intemational organization >> hereby solemnly affimi and declare that the information given herein above is true and correct to the best ofmy knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, .Consulate 0r Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signature of Authorised Signatoiy: Place: Name: Designation / Status: 189 Form GST ASMT — 01 [See Rule 98(1)] Application for Provisional Assessment under Section 60 LGSTIN 2. Name 3‘ Address 4. Details of Commodity/ Service for which tax rate / valuation is to be determined Sr. HSN Name of Tax rate Valuatio Average No. commodity ‘ n monthly /service Centra State Integrate Ces turnover 1 tax / d tax 5 of the UT commodit tax y / service i 2 3 4 5 6 7 8 9 5. Reason for seeking provisional assessment 6‘ Documents filed 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed the re from. Signature of Authorised Signatory Name Designation / Status ——————— . Date ..... 190 Form GST ASMT ~ 02 [See Rule 98(2)] Reference No.: Date: To (Address) Application Reference No. (ARN) ............ Dated ........... Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above While examining your request for provisional assessment, it has been found that the following information/documents are required for processing the same: << text >> You are, therefore, requested to provide the information /documents within a period of << 1 5 days>> from the date of service of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without any further reference to you. ' You are requested to appear before the undersigned for personal hearing on << Date A D —— Time —--Venue -—~>>. Signature Name Designation 191 Form GST ASMT — 03 [See Rule 98(2)] Reply to the notice seeking additional information l. GSTIN 2. Name 3‘ Details ofrnoticeiyide which additional Notice No‘ 7 Notice date information sought 4‘ Reply 5. Documents filed 6. Verification— I hereby solemnly affirm and declare that the information given hereinabOve is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Date 192 Form GST ASMT — 04 [See Rule 98(3)] Reference No: ............ Date To GSTIN - Name - Address - Application Reference No. (ARN) ........... Dated Order of Provisional Assessment This has reference to your application mentioned above and reply dated ------- , furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: << text >> The provisional assessment is allowed subject to furnishing of security amounting to Rs. ------ --------- (in words) in the form of --------—-- (mode) and bond in the prescribed format by —--- ---------- (date). Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued. Signature Name Designation 193 Form GST ASMT - 05 [See Rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details ofthe security furnished Sr. No. Mode Reference no. / Date Amount Name of Bank Debit entry no. (for cash payment) I 2 3 4 6 Note — Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the diffcrential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation / Status ——————— Date ~~~~~~~~~~ 194 Band for provisional assessment [Rule 98(3) 2; 98(4)] l/We,.,..,,,.,,..,,.,of ....... ,.,,,hereinafter called “obligor(s)", am/are held and firmly bound to the President of india (hereinafter called "the President"/ the Governor of .,.,,,,.,.,,(State) (hereinafter called the ”Governor’) in the sum of.,,.,....,.,,,........rupees to be paid to the President/ Governor for which payment will and truly to be made, l/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this.,,,..,.i,,m,,,..day of, WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on (.name of goods/services or both-HSN: ) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section 60 be made; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of rupees endorsedIn favour of the President/ Governor and whereas the obligor has furnlshed such guarantee by depositing with the Commissioner the bank guarantee as aforementioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of provisional assessment under Section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any. within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the abovewrit‘ten bond or both; l/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an Act in which the public are interested; lN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s), 195 Signature(s) of obligor(s). Date : Place : Witnesses (I) Name and Address Occupation (2) Name and Address Occupation Date Place Witnesses (I) Name and Address Occupation (2) Name and Address Occupation Accepted by me this .day of .. (month) ........... (year) ..of ................. (Designation) for and on behalf of the President of India./ Governor of (state)“. 196 Form GST ASMT - 06 [See Rule 98(5)] Reference No: Date: To GSTIN - Name - Address - Application Reference No. (ARN) ............ Date . Provisional Assessment order no. - Date -—-- Notice for seeking additional information lclarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization ofprovisional assessment: << text >> You are, therefore, requested to provide the information /documents within a period of << 15 days>> from the date ofrreceipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on << Date - D —— Time «Venue ———>>, Signature Name Designation 197 Form GST ASMT — 07 [See Rule 98(5)] Reference No.: .......... Date To GSTIN Name Address Provisional Assessment order No. .......... dated ........ Final Assessment Order Preamble - << Standard >> In continuation of the provisional assessment order referred to above and on the basis of information available / documents fumished, the final assessment order is issued as under: Brief facts # Submissionsby the applicant - Discussion and finding - Conclusion and order - The security furnished for the purpose can be withdrawn after compliance with the order by filing an application. Signature Name Designation 198 Form GST ASMT - 08 [See Rule 98(6)] Application for Withdrawal of Security 1‘ GSTIN 2. Name 3. Details vide which security furnished ARN Date 4. Details of the security to be withdrawn Sr. No. Mode Reference nor / Date Amount Name of Bank Debit entry no. (for cash payment) I 2 3 4 S 6 5. Verification— I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom‘ Signature ofAuthorised Signatory Name Designation / Status - Date — 199 Form GST ASMT — 09 [See Rule 98(7)] Reference No: ........... Date To GSTIN ----------------------- Name Address Application Reference No. ........... dated Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. ------------- [ ———————————— Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in ordcr for the following reasons: << text >> Therefore, the application for release of security is rejected. Signature Name Designation Date 200 Form GST ASMT - 10 [See Rule 99(1)] Reference No.: Date: To GSTIN: Name : Address : Tax period — FY. - Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: << text >> You are hereby directed to explain the reasons for the aforesaid discrepancies by ——————————————— - (date). If no explanation _is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard. Signature Name Designation 201 Form GST ASMT — 11 [See Rule 99(2)] Reply to the notice issued under Section 61 intimating discrepancies in the return l. GSTIN 2. Name 3. Details of the notice Reference No. Date 4‘ Tax Period 5. Reply to the discrepancies Sr, No Discrepancy Reply 6, Amount admitted and paid, if any - Act Tax interest Others Total 7. Verification— l hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom, Signature of Authorised Signatory Name Designation / Status ------- Date — 202 Form GST ASMT—lZ [See Rule 99(3)] Reference No.: Date: To GSTIN Name Address Tax period - F,Y. - ARN - Date - Order of acceptance of reply against the notice issued under Section 61 This has reference to your reply dated ------- in response to the notice issued vide reference no. —————————— dated --— . Your reply has been found to be satisfactory and no further action is required to be taken in the matter. Signature Name Designation 203 Form GST ASMT - 13 [See Rule 100(1)] Reference No.2 Date: To GSTIN - Name — Address — Tax Period - F.Y. — Return Type — Notice Reference No.- Date — Assessment order under Section 62 Preamble — << standard >> The notice referred to above was issued to you under Section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date. Therefore, on the basis of'information available with the department, the amount assessed and payable by you is as under: introduction Submissions, if any Discussions and Findings Conclusion Amount assessed and payable (Details at Annexure): (Amount in Rs.) Sr. Tax Period Act Tax Interest Penalty Others Total No. l 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order, While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order, You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. Signature Name Designation 204 Form CST ASMT - 14 [See Rule 100(2)] Reference No: Date: To Name Address Tax Period -— F.Y. _______ Show Cause Notice for assessment under Section 63 It has come to my notice that you/your company/firm, though liable to be registered under Section —————— of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: Brief Facts 7 Grounds 7 Conclusion — OR It has come to my notice that your registration has been cancelled under sub—Section (2) of Section 29 with effect from ------ and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation ofthe provisions ofthe Act or the rules made thereunder. In this connection, you are directed to appear before the undersigned on ————————— (date) at ~~~~~~~ (time) Signature Name Designation 205 Form GST ASMT — 15 [See Rule 100(2)] Reference No.: Date: To Temporary ID Name Address Tax Period — F.Y. — SCN reference no. ~ Date — Assessment order under Section 63 Preamble - << standard >> The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an umregistered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period ............. as your registration has been cancelled under subsection (2) of Section 29 with effect from ~~~~~~~~~~~~ Whereas, no reply was filed by you or your reply was duly considered during proceedings held on ~——~~—~;— date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, ifany Conclusion (to dr0p proceedings or to create demand) Amount assessed and payable:— (details at Annexure) (Amount in Rs.) Sr No, Tax Act Tax Interest Penalty Others Total Peflod l 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name 206 Form GST ASMT - 16 [See Rule 100(3)] Reference No: Date: To GSTIN/ID Name Address Tax Period — F.Y. 7 Assessment order under Section 64 Preamble - << standard >> It has come to my notice that un-accounted for goods are lying in stock at godown ---- ~--—-- (address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction Discussion & finding Conclusion Amount assessed and payable (details at Annexure) - (Amount in Rs.) Sr. No. Tax Act Tax Interest, Penalty Others Total Period if any I 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name 207 Form GST ASMT — 17 [See Rule 100(4)] Application for withdrawal of assessment order issued under Section 64 1. GSTIN /ID 2. Name 3. Details ofthe order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status ------- Date A 208 Form GST ASMT ~ 18 [See Rule 100(5)] Reference No.: Date: GSTIN/ID Name Address ARN - Date * Acceptance or Rejection ofapplication filed under Section 64(2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. ---------- dated ----------- stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: <<I‘ext box>> Therefore, the application filed by you for withdrawal of the order is hereby rejected. Signature Name Designation 209 Form GST ADT — 01 [See Rule 101(2)] Reference No: Date: GSTIN . Name ......................................... Address ........................................ Period — F.Y.(s) - ................................... Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) .......... to . .. . in accordance with the provisions of Section 65.1 propose to conduct the said audit at my office/at your place of business on ——————— . And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion ofthe audit. You are hereby directed to attend in person or through an authorised representative on ....................... (date) at.................................(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. Signature ... Name Designation ............................ 210 Form GST ADT — 02 [See Rule 101(5)] Reference No.: Date: Name ........................................ Address ....................................... Audit Report No. ........... dated ........ Audit Report under Section 65(6) Your books of account and records for the FY ................ has been examined and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings are as under: Short payment of Integrated tax Central tax State /UT tax Cess Tax Interest Any other amount [Uploadpdffile containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act Signature ............................... Name ................................... Designation iiiiiiiiiiiiiiiiiiiiiiiiiiii 211 Form GST ADT - 03 [See Rule 102(1)] Reference No: Date: Name .......................................... Address ........................................ Tax period — F.Y.(s) - ................................... Communication to the registered person for conduct of special audit under Section 66 Whereas the proceedings ofscrutiny of return /enquiry/investigation/ ........ are going on; And whereas it is felt necessary to get your books of account and records examined and audited by .................................. (name), chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant. Signature .................... Name ................................. Designation ............................ 212 Form GST ADT — 04 [See Rule [02(2)] Reference No.: Date: To, GSTlN ..................................... Name ......................................... Address ........................................ Information of Findings upon Special Audit Your books of account and records for the FY ................ has been examined by ------------ --- (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents furnished by you and thc findings/discrepancies are as under: Short payment of Integrated tax Central mx State /UT tax Cess Tax Interest Any other Enount 41 [Uploadpdffile Containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be . initiated against you under the provisions ofthe Act. 213 Signature .. Name ..... Designation ......... Form CST ARA —01 [See Rule 104(1)] Application Form for Advance Ruling GSTIN Number, if any/ User-id Legal Name of Applicant Trade Name of (Optional) Applicant Status ofthc Applicant [registered /un-registcred] Registered Address / Address provided whilc obtaining user id Correspondence address, if different from above Mobile No. [with STD/18D code] Telephone Not [with STD/ISD code] Email address 10. Jurisdictional Authority <<name, designation, addrcss>> ll. it Name of Authorised representative Optional ti. Mobile No. iiir Email Address 12. Nature of activity(s) (proposed / present) in respect ofwhich advance ruling sought A Category I) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depon Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ El-l'l‘l’ SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) (Provision for file attachment also) lssue/s on which advance ruling reqtiircd (Tick whichever is applicable) :- (i) classification of goods and/or services or both D (ii) applicability of a notification issued under the provisions of the Act (iii) determination of time and El value of supply of goods or services or both ‘ (iv) admissibility of input tax El credit of tax paid or deemed to have been paid (v) determination of the liability to El pay tax on any goods or services or both (vi) whether applicant is required El to be registered under the Act (vii) whether any panicular thing El done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term 14. Question(s) on which advance ruling is required 15. Statement of relevant facts having a bearing on the questio'n(s) raised, 16, Statement containing the applicant’s interpretation of law and/or facts, as the case may be in respect ofthe aforesaid question(s) (Le, applicant’s View point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) . I a, Already pending in any proceedings in the applicant’s case Under any of the provisions ofthe Act b, Already decided in any proceedings in the applicant‘s case underany ofthe provisions ofthe Act 18. Payment details Challan Identification Number (CIN) 7 Date - VERIFICATION I (name in full and in block letters), son/daughter/wife of Place Date do hereby solemnly declare that to the best ofmy knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as this application and verify it. (designation) and that I am competent to make Signature Name of Applicant/Authorised Signatory Designation/Status 2.15 Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks l Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTlN / User id ofthe appellant 4 Legal Name ofthe appellant. 5 Trade Name of the appellant (optional). 6 Address ofappellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number ofthe appellant 9 filurisdictional officer / concerned officer 7 10 Designation ofj urisdictional officer/ concerned officer 1 1 Email Address ofjurisdictional officer / concerned officer 12 Mobile number ofjurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The facts ofthe case (in brief) 15. Ground of Appeal 16. Payment details Challan Identificaiion Number (ClN) — Date — Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place> may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this Act of kindness, the appellant, as is duty bound, shall ever pray. 216 VERIFICATION I, (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this (designation) and that I am competent to make application in my capacity as this application and verify it. Signature Place Name of Appellant/Authorised Signatory Designation/ Status Date 217 Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks l Advance Ruling No. 2 Date of communication ofthe advance ruling DD/MM/YYYY 3 GSTlN, ifany / User id ofthe person who had sought advance ruling 4 Legal Name ofthe person referred to in serial number 3. 5 Name and designation ofjurisdictional officer / concerned officer 6 Email Address ofjurisdictional officer/ concerned officer 7 Mobile number ofjurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes Yes/No to be heard in person? 9. Facts ofthe case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place> may be pleased to: . ' a. set aside/modify the impugned advance‘ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct I am making this application in my capacity as (designation) and that I am competent to make this application and verify it I 7 Signature Place Name and designation of the concerned officer/ jurisdictional officer Date 218 9°89?S“E":“ Form GST APL - 01 [See Rule 108(1)] Appeal to Appellate Authority GSTIN/ Temporary ID/UlN - Legal name of the appellant - Trade name, if any — Address - Order no. - Designation and address ofthe officer passing the order appealed against - Date ofcommunication ofthe order appealed against - Name of the authorised representative — Order date — 9‘ Details ofthe case under dispute - (i) Brief issue ofthe case under dispute — (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv)Amount under dispute: Description Central tax State/ UT tax Integrated Cess tax a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person — Yes / No l 1. Statement of facts:— 12. Grounds ofappeal:- 13. Prayer:— 14. Amount of demand created, admitted and disputed Particulars Particulars Central State/ Integrated Cess Total amount of demand/ tax UT tax refund tax Alnount a) Tax/ Cess < total 0f > < total (01:22:31 b) Interest : total > (A) c) Penalty < total 219 > d) Fees < total > e) Other < total Charges > a) Tax/ Cess : fetal Amount b) Interest : total of demand 5) Penalty : total < total > admitted < total (B) d) Fees > e) Other < total charges > a) Tax/ Cess : total Amount b) Interest : total of . demand 5) Penalty : total <1:tal disputed ' < total (C) d) Fees > e) Other < total charges > 15. Details of payment of admitted amount and pre-depositz- (a) Details of payment required Particulars Cent ral tax S tate/ UT tax Inte grat ed tax Total amount Tax/ Cess Interest a) Admitted amount Penalty Fees Other < total 220 charges > b) Pre—deposit < (10% of Tax/ Cess total disputed tax) > (b) Details of payment of admitted amount and pre-deposit (pre—deposit 10% ofthe disputed tax and cess) Sr. Description Tax Paid through Debit Amount of tax paid N. a bl C l/ C d't t . o p ya e 351 re x en ry no Central State/UT Integrated CESS Ledger lflX tax tax I 2 3 4 5 6 7 8 9 1 Integrated Cash Ledger ' tax Credit Ledger Cash Ledger Credit Ledger 2. Central tax 3 State/UT Cash Ledger I tax Credit Ledger Cish Ledger 4. CESS Credit Ledger (0) Interest, penalty, late fee and any other amount payable and paid Sr. Descriptio Amount payable Debi Amount paid N t O n Integrate Centra State/U CES entry Integrate Centra State/U CES d tax 1 tax T tax S no d tax I tax T tax S l 2 3 4 5 6 7 8 9 10 l l 1. Interest 2. Penalty 3. Late fee Others 4‘ (specify) 16. Whether appeal is being filed after the prescribed period - Yes /No 17. lf‘Yes’ in item 177 (a) Period ofdelay 7 (b) Reasons for delay — Verification D I, < >, liereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: 221 Date: . Name ofthe Applicant: 222 Form GST APL -— 02 [See Rule 108(3)] Acknowledgment for submission of appeal <Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date > Your appeal has been successfully filed against < Application Reference Number > Reference Number— Date of filing- Time offiling- Place of filing— Name of the person filing the appeal- Amount of pre«deposit— 7. Date of acceptance/rejection of appeal» 8. Date of appearance— - Date: Time: 9. Court Number/ Bench Court: Bench: Place: Date: Name: Designation: On behalfoprpellate Authority/Appellate Tribunal/ Commissioner/ Additional or Joint Commissioner 223 I‘J 9"»wa Form GST APL - 03 [See Rule 109(1)] Application to the Appellate Authority under sub-Section (2) of Section 107 Name and designation of the appellant Name— Designation- Jurisdiction— State/Center- Name ofthe State- GSTIN/ Temporary lD /UIN- Order no. Date— Designation and address of the officer passing the order appealed against- Date ofcommunication oftlie order appealed against— Details of the case under dispute— (i) Brief issue ofthe case under dispute— (ii) Description and classification of goods/ services in dispute— (iii) Period of dispute- (iv) Amount under dispute— Description Central tax State/ UT Integrated tax tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Statement of facts- Grounds of appeal— Prayer- . Amount ofdemand in dispute, if any — 224 Particulars of demand/refund, if any Particulars Central State/UT Integrated Cess Total tax tax tax amount a) Tax/ < total Cess > < b) Interest Amount total > of demand < < c) Penalty total total created, . > > if any < A ( ) d) Fees total > e) Other < cha‘ total iges > a) Tax/ < total Cess > < b) Interest total > Amount — under < < d" c) Penalty total total Ispute > > (B) < d) Fees total > e) Other < charges total > Place: Date: 225 i_nature Name ofthe Applicant Officer: Designation: Jurisdiction: Form GST APL — 04 [See rules 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. - Date of order - 1. GSTIN/ Temporary ID/UIN - 2. Name ofthe appellant— 3. Address ofthe appellant- 4. Order appealed against— Number Date— 5. Appeal no. Date- 6. Personal Hearing— 7. Order in brief- 81 Status oforder— Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particul Central tax State/UT tax Integrated tax Cess Total ars Disput Determi Disput Determi Disput Determi Disput Determi Disput Determi ed ned ed ned ed ned ed ned ed ncd Amou Amount Amou Amount Amou Amount Amou Amount Amou Amount nt nt nt nt nt 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) lntere St C) Penah Y d) Fees 6) Other s f) Refun d Place: 226 Date: < Name ofthe Appellate Authority /Tribunal/ Jurisdictional Officer> Designation: Jurisdiction: 227 1. GSTIN/ Temporary ID /U Name of the appellant - Address ofthe appellant — Order appealed against- .°.\7.°‘,U‘3>E‘JE" (i) Briefissue of the case under dispute Form GST APL — 05 [See Rule 110(1)] Appeal to the Appellate Tribunal IN- Name of the representative — Details ofthe case under dispute: Numbe r- Date of communication ofthe order appealed against — Date— Name and Address of the Authority passing the order appealed against » (ii) Description and classification of goods/ services in dispute (iii) Period ofdispute (iv) Amount under dispute: Description Central tax State/ UT Integrated Cess tax tax a) Tax/ Cess b) Interest 0) Penalty d) Fees e) Other charges (v) Market value of seized goods 9‘ Whether the appellant wishes to be heard in person? 10. Statement of facts I 1. Grounds of appeal 12. Prayer 13‘ Details of demand created, disputed and admitted Particulars Particulars Central State/UT Integrated Cess Total of demand tax tax tax amount 228 V a) Tax/ < total Cess > < b) Interest total Amount > demanded/ < < rejected >, c) Penalty total total if any > > (A) < d) Fees total > e) Other < 1 total c targes > a) Tax/ < C total ess > < b) Interest total > Amount < < d‘lndetr c) Penalty total total lsgu e > > ( ) < d) Fees total > e) Other < | total c targes > a) Tax/ < C total ess > < b) Interest total > Amount < < admitted C) Penalty total total (C) > > < d) Fees total > e) Other < total charges > ; 14. Details of payment of admitted amount and pre-deposit: (a) Details of amount payable : 229 Particulars Central State/UT Integrated Cess Total amount tax tax tax < Tax/ Cess total > < Interest total > Ad ' d < a) mitte Penalty total amount > < < toial Fees total > Other < h total c arges >- b) Pre—deposit < (20% of Tax/ Cess total disputed tax) > (b) Details of payment of admitted amount and pre-deposit (pre—deposit 20% of the disputed admitted tax and cess) Sr. Description ’I‘ax Paid through Debit Amount of tax paid ‘ bl C h/ d't t No paya e aiedng l egory Integrated Central State/UT CESS ‘ tax tax tax I 2 3 4 5 6 7 8 9 Integrated C6511 Ledger 1- tax Credit Ledger Central C3511 WE” 2- tax Credit Ledger State/UT Cas" Lef‘g” 3‘ tax Credit Ledger Cash Ledger 4, CESS Credit Ledger (0) Interest, penalty, late fee and any other amount payable and paid: Si: Description Amount payable Debit Amount paid No‘ entry , ‘ Integrated Central State/UT CESS no. Integrated Central State/U I CESS tax tax tax . tax tax tax [ 2 3 4 5 6 7 8 9 10 l l 230 Interest Penalty Late fee Others eci Verification D l, < >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: i_nature Name ofthe Applicant: Designation /Status: 231 Form GST APL — 06 [See Rule 110(2)] Cross—objections before the Appellate Tribunal under sub-Section (5) ofsection 112 Sr. No. Particulars 1 Appeal No. ~ Date of filing - 2 GSTIN/ Temporary ID/UIN— 3 Name of the appellant- 4 Permanent address of the appellant— 5 Address for communication- 6 Order no. Date— 71 Designation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against— 9. Name of the representative— 10. Details ofthe'case under dispute— (i) Brief issue ofthe case under dispute- (ii) Description and classification of goods/ services in dispute— (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods— 1 1 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or application filed with the Appellate 12 Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be— 13 Whether the decision or order appealed against involves any question relating to 232 place of Yes supply - No In case of cross—objections filed by a person other than the Commissioner of 14 State/UT tax/Central tax (i) Name of the Adjudicating Authority— (ii) Order Number and date of Order~ (iii) GSTlN/UIN/TemporalyID— (iv) Amount involved: Head Tax Interest Penalty Refund Total Integrated tax Central tax State/UT tax C655 15 Details ofpayment Head Tax Interest Penalty Refund Total Central lax StathT [3X Integrated [EX Cass Total In case ofcross-objections filed by the Commissioner State/UT tax/Central tax: 16 (i) Amount oftax demand dropped or reduced for the period ofdispute 233 (1]) Amount ofinterest demand dropped or reduced for the period ofdispute (m) Amount of refund sanctioned or allowed for the period ofdispute (iV) Whether no or lesser amount imposed as penalty TOTAL 17 Reliefs claimed in memorandum ofcross -objections. 18 Grounds ofCross objection Verification I, the respondent, do hereby declare that what is stated above is true to the best of my information andbeliet‘. Verified today, the day of 20.“ Place: Date Name ofthe Applicant/ Officer: Designation/Status of Applicant] officer: 234 Form GST APL — 07 [See Rule 111(1)] Application to the Appellate Tribunal under sub Section (3) of Section 112 1‘ Name and Designation ofthe appellant |\) GSTIN/ Temporary ID /UIN- Appellate Order no. Jhw against- Date— Name: Designation Jurisdiction State / Center — Name ofthe State: 5‘ Date ofcommunication of the order appealed against- 6. Details ofthe case under dispute: (i) Brief issue ofthe case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period ofdispute- (iv) Amount under dispute: Designation and Address of the Appellate Authority passing the order appealed Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other cha rges 7‘ Statement of facts- 8V Grounds ofappeal- 9‘ Prayer- 235 10. Amount demanded, disputed and admitted: Particulars Particulars Centr State/ Integ Cess Total amount of a1 tax UT rated demand, if tax tax any a) Tax/ Cess < total > b) Interest < total Amount of > demand 0) penalty < total < created, 1f > total any d) Fees < total > (A) > e) Other < total charges > a) Tax/ Cess < total > b) Interest < total > Amount under 0) Penalty < total < t u > total drspute l > (B) d) Fees < [:ta 6) Other < total charges > Place: Date: 236 Name of the Officer: Designation: Jurisdiction:— 9°>195>PJ IO. 12. 13. Form GST APL — 08 [See Rule 114(1)] Appeal to the High Court under Section 117 Appeal filed by -----------------------Taxable person / Government of <--> GSTIN/ Temporary lD/UIN— Name of the appellant/ officer— Permanent address of the appellant, if applicable~ Address for communication- Order appealed against Number Date- Name and Address of the Appellate Tribunal passing the order appealed against» Date of communication ofthe order appealed against- Name of the representative Details ofthe case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period ofdispute (iv) Amount under dispute Description Central tax State/ UT Integrated Cess tax tax a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value ofseized goods Statement of facts Grounds of appeal Prayer Annexure(s) related to grounds of appeal 237 Verification l, < >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: ESiénatureE’ Name: Designation/Status: 238 Form GST TRAN -1 [See Rule 17(1),18,19& 120] Transitional lTC / Stock Statement GSTIN - Legal name ofthe registered person - . Trade Name, if any - v—ioim 4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been fumished:- Yes/No 5‘ Amount of tax credit caried forward in the return filed under existing laws: (a) Amount of Cenvat credit caried forward to electronic credit ledger as central tax (Section 140 l) and Section 140(4)(a) 31‘ not Registration not Tax period to which the Date of filing Balance cenvat credit caried Cenvat Credit admisible under existing law last return filed under the of the return forward in the said last as ITC of central tax in (Central Excise existing law pertains specified in return acordance wi 1 transitional and Service Tax) Column no. 3 provisions l 2 3 4 \o in Total (b) Details of statutory forms received for which credit is being caried forward Period: 1“ Apr 2015 to 30‘h June 2017 TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT Rate C-Form Total F~Form Total H/I—Form 239 l Total (c) Amount oftax credit carried forward to electronic credit ledger as State/UT Tax (For all reaistrations on the same PAN and in the same State) Balance of C Forms F Forms l-l/l Forms lTC ofVAT Diference Turnover Registration and [Entry Turnover for tax Turnover for lTC reversal for which Transition No. in Tax] in last which forms payable which forms Tax payable relatable to forms Tax payable lTC 2- existino law return Pending on (3) Pending on (5) [(3) and] (5) Pending on (7) (4+6-7+9) l 2 3 4 5 6 8 9 10 l 44 6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)) (21) Amount of unavailed cenvat credit in respect of capital goods caried forward to electronic credit ledger as central tax Sr lnvoice / lnvoice/ Supplier’s Recipients’ Details of capital goods Total eligible Total cenvat Total cenvat credit no Document document registration no registration no. on which credit has been cenvat credit under credit avaied unavailed under no. Date under existing under existing partialy availed existing under existing existing law law law Value Duties and law law (admisible as lTC of taxes paid central tax) (9-I0) ED/ SAD CVD I 2 3 4 5 ‘ 6 7 9 10 l 1 Total 240 (b) Amount ofunav ‘led inpm tax credit caried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State) Sr. lnvoice/ Invoice / Supp er’s Recipients’ Details regarding capital goods Total eligible Total VAT [and ET] Total VAT [and ET] credit no Document document registration registration no on which credit is not availed VAT [and ET] credit availed under unavailed under existing no. Date under existing Value Taxes paid VAT Credit under existing law law (admiss‘ le as lTC of law [and ET] existing State/UT tax) (8-9) law I 2 3 5 6 7 8 9 10 Total 7. Details ofthe inputs held in stock in terms of sections 140(3), l40(4)(b), 140(5) and 140(6) (21) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed tinder Table 5(a) (under sections 140(3), l40(4)(b) and 140(6)) Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock HSN (at 6 digit level) Unit Qtyi Value Eligible Duties paid on such inputs 1 2 3 4 5 6 7A Where duty paid invoices are available Inputs Inputs cont ed in semi-finished and finished oods | l l l 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) — Credit in terms ofRule 117 (4) Inputs (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under Section 140(5): Name of the Invoice Invoice date Description Quantity UQC Value Eligible VAT/[ET] Date on which supplier number duties and entered in taxes recipients books of account 241 L 1 2 | 3 4 UI : : : I 5 (c) Amount ofVAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment oftax caried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6) Details of inputs in stock Total input tax credit Total input tax credit related Total lnput tax creditj Description Unit Qty Value VAT [and Entry Tax] paid Claimed under earlier to exempt sales not cla med admissible as law under earlier law SGST/UTGST 1 1 2 3 4 5 6 7 g 8 ”inputs Inputs contained in semi-finished and finished goods 1 l T’ ((1) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of Rule l 17 (4)) (To be there only in States having VA T at single point) Details of inputs in stock j Description Unit Qty Value Tax paid 1 2 3 4 5 l 7 Details ofdescription and quantity ofinputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required. ’ 8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) 81. No Registration no. Tax period to Date ofiling of Balance eligible GSTIN of receivers Distribution documen ITC of CENTRA under existing which the last the return cenvat credit (same PAN) of lTC of /invoice TAX transfered law (Centralized) return filed under specified in caried forward in CENTRAL TAX . . . No. Date the emstmg law Column no. 3 the said last pertains return 1 2 3 4 5 6 7 3 9 7 242 Total 9. 10‘ a. Details of goods sent to job»worker and held in his stock on behalf of principal under Section 141 Details of goods sent as principal to the job worker under Section 141 Details of go Details ot‘go Srv Chalan Chalan Type of goods Details of goods with job- worker No No. date (inputs/ semi-finished/ finished) HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTIN oflob Worker: ifavailable Total ods held in stock as job worker on behalfofthe principal under Section 141 Sr. No Chalan Chalan Type of goods Details ofgoods with job» worker No. Date (inputs/ semi-finished/ finished) HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTlN of Manufacturer i Total Details of goods held in stock as agent on behalf of the principal under Section 142 (14) aft/re SGSTAL‘I Details of goods held as agent on behalf of the principal ' Srv GSTlN of Principal Deta s ofgoods with Agent No. Description Unit Quantity Valuc Input Tax to be taken 1 2 3 4 5 6 7 ods held by the agent 243 Sr. GSTIN of Principal Del 5 of goods with Agent No. Description Unit Quantity Value lnput Tax to be taken 1 2 3 4 5 6 7 ll. Details of credit availed in terms of Section 142 (ll (c)) Sr. no. Registration No of Service Tax Invoice/docu lnvoice/ Tax Paid VAT paid Taken as SGST Credit or VAT Registration No. merit no. document date Service Tax paid as Central Tax Credit 1 2 3 4 5 6 7 L Total 12. Details of goods sent on approval basis six months prior to the appointed day (Section 142(1 2)) Sr Document Document GSTIN no. of Name 84 addre Details ofgoods sent on approval basis No. no. date recipient, (ifapplicabl of recipient HSN Description Unit Quantity Value “T 1 2 3 4 5 6 7 ”z 9 10 Total . 244 Verification (by authorised signatoty) I hereby solemnly afirm and declare that the information given herein above is true and corect to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place Name ofAuthorised Signatory Date Designation /Status 245 Form GST TRAN - 2 [See Rule 117(4)] \ GSTIN — Name of Taxable person — Tax Period: month ... year ... Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax caried forward to Electronic Credit ledger. amt“? Opening stock for the tax period Outward supp] made Closing balance l-lSN (at 6 digit A Central lntegrated lTC level) UH“ Qt)" Qty Value Tax Tax alowed Q‘y l 2 3 4 5 6 7 8 9 5‘ Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supfly made Closing balance lTC V . lowed HSN (at 6 digit V lntegrate a : level) Unit Qty. Qty Value State Tax d tax Qt) ] 2 3 4 5 6 7 8 9 Verification (by authorised signatory) l hereby solemnly afirm and declare that the information given herein above is true and corect to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place Name ofAuthorised Signatory .... 246 Date Designation /Status. By order and in the name of the Lt. Governor of the National Capital Teritory of Delhi, (5. K. Gupta) Dy. Secretary VI (Finance) No.F3(13)/Fin(Rev-l)/2017-18/DS-VI/ 356 Dated: 36 C-(l 9' Copy forwarded for information to:- . 1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the not (Extraordinary) in today’s date. 2. The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi 3 The Principal Secretary to the Hon’ble Chief Minister, Government ofNCr of Delh', Delhi Sachivalaya, LP Estate, New Delhi .The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . The Commisioner, Value Added Tax, Vyapar Bhawan, l.P. Estate, New Del i 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 7. The PA to the Leader of Oppo ' n, 29, Delhi Legislative Assembly, Old Secretariat, Delh', n in Delhi Gazete Part-IV 8. The Ad nal Secretary (Law), Government of NCT of Delhi, Del Sachivalaya, LP. Estate, New Del i 9. OSD to Chief Secretary, Government of NCT of Del i, Delhi Sachivalaya, i.P. Estate, New Delhi 10. Guard File. (5. K. Gupta) Dy. Secretary VI (Finance) . _ 247
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