Section Document
Document
ln pursLrance of the provisions of claul the Governor ', 0,";";;;;;";:EUse (3) of Article 348 of the constitution of rn < 1,,,, or tle llotificaiion ir-o'H ")iirir''rruo,,rur,", of the fo owing Enetish transtar r.rl general information xvtl(8)/9(12o)/2071, dated:4june' 2or7 r,,, Covernment of Uttarakhand Finance Section_g NoSJt rzottr xxv ntsts(rzol/2or7 Dehradun :t Dated )l june,2}tj rn excrcise of the porvers confe'ed by Section 164 oflhc ulta.akhand (;oods ar r,l servrces Tax Acf 2017 (06 of2017.t- the Governof is pleased r.,r,"*".ri" "r.i",", ",,". ,,] lirrther amend rhe Urtafakhand Coods and S..ui".. ,0, OrL.,. ,'O;;:';;,;;::,* 'I he Uttnrakhand Goods {nd Serviccs Tax (Second Amendment) Rulcs, 20 | 7 ' l,l.;i;:"",;'L::.:]ito,?: '"""0 the trttarakhand coods and services'rax (seco,r,l (2) 'Ihcy shall corre into lorceon the lsrdayofJul),,20t7. ,Coods and Services l.ax lluies. 2017. aller r!le 26, lh(. be jnscrted. narneiy:, "ChaPter IV' D€ferminati(m of Value of Supf ly 27. \ralue ofsuppl]. ofgoods or scrviccs wherc rhe suppr,v or. goods or ..r",. ":" l:..,:: -'11.. :"ts idcra tion is not whollv ir moncv.- vaiue ofthe srpply shu],.- - - _-'' -tt rs lor a considcrrtion n()t r'!hollv in nloney. lhc (a) be the opcn market valuc oi-such supplyi (b) if fhe open ntarkct value is no considera,ion,",,,.""r",r,,,r.l,.i:iiili::ii]]::::H:':i]"::.il;,il]:lil:,,;" considertlion not in Inonel. ifsuc (c) ifrhe vaiue o,.suppry is nol dcter rnl iskno$rlnllhelinlcol \upplj; orsnppry orsoods or s..,,.",., ;l]ii],il;,1:i:::'il:ll] ;il:",." 1r,). bc ,rre !aruc (d) ifthe value is not delernlinable L sum 1()rar or consitrcrarion ,,, ,,,,l1ofr r'o1,." (a) of crausc (b) u-chuse (c). bc the cquivalcnr to coDsider'",i,,n unt in t't"l and such lirlhcr anrourrl in nloncy that is orruicJlitrrhalordcr. ,n.,,,.y,rjj dclcrmit)cd b) lhc applic.ttio| ol.nrlc l0 (i) In the Utrarakhand following rulcs shall rl) trhere..! nc, phone is .trppliett./or t\,eno thol$dti.r rupee\ arong with the c.\(tt. ,^,1 ,:,"..::.-:,1 ,o*" dnd i1 the price ol &e new phone ,,,,i,",, ",rirli ,i ,',','),','' ',',) ,', tnousand rl1pce\. the apen market value of the ney, phrne i.t tvaitr,./itur thou,-,,tt,l r l\|.\ t'2).Where a laphp i.\ supprie(r /or.fo y /housan.r rupee! along yith the hurr<,r.,t ,t prinkt -tha! is nanu/actured b!.the re(.ipient an(l the ,rr" i,t:,i i,ii, *,*^\ n trl ttL ttnte oJ supply i.t ./bur rho sand nqeet but the open ntarket ,otr" .,5 tne h|rot) t.\ trtr ktlot,tn, the value oJ the stept)) oJ the luptop is/*i, nr, ,r.^"),)', )i,i, 28. Value of supply of goods or scrvices or both bet$een distinct or related persDr\. other than through an agent.-The varue ofthe suppr-v ofgoods or services or both bct*(1.r1 distincl persons as specified in sub_section (4) and (5) of scction 25 or whe.c thc suppttcr i t r,l recrpjeni are related, other than whcre Ihe supply ;s ntaae tnrougl ar, ,,r.",. Ur"i, l:] he rhe npcn Inarker \atuc of.u(tr \upptJ: tl thc onen Inarkcl \.rluc services oftike kind ano o,li,l]lt 'u'"oo'" bc thc value ol supplv ol soods '{ (c) if(he value is nol dctermiDi ry rne appricar;c,n or.r-u;;:f:i;l'j:l:ii[:,lit o'1b). bc rhc !ar0c as dclenni,, (rr Providcd that wherc the goods are i ::i:: lt:ll::,-ii" ",i;;;i;;.;;;i::",'J'ii":,1':l,I'"':i,:lli.iT:,::,ff:l;::l lll: prrcc charged firr thc supply ot-goods of like kind and qual;ry b rtrc |'ecipic,rr t,i lis cusronr<.1 not belng a rclated person: l'rovided tirrther thar whcre rhc recipic|t is eligibte lbr tirll inplrr ti)i cr.cLlrt. thc !rIr(. declared in lhe invoicc shail bcdecnrdtrobcthcop.n,,,url,",u"tu",,tlrt,.l*,,.,ir',,..r... j:r]l*::::l'll,.l goods rnadc or rcceived rhrorgh an ascnr._.r.hc virtuc o, \Uppr.- ()l u!! pj L!rlJar allo nts agenl shrll- li]^T lf. *"" rnarker vatue ol.rhc goocls being suppticd. or ar rhc o|rion oi.rhe suppjrer. t)(. nrncr) per cc,tt. ol-thc price chargcd li)f rhc sulpi) ol goods ol. likc kind tlld qurttt) l)) th(. recipient lo his customcr n.t l.ring a rclalecl pcrson. rvhcr_c the goorls.r.c i,,r"u,i,u ,,,'- funl,", supplr- by thc said recipienl. Il/ .t/tution .:! . tri (tFt sry4tiat grtunrhntt to hi.\ ix(nt onrl ttt| ugtnt i.t tut|rt iur: groundnutt o/ like kind ul qualir,in:uh.\!qtk,nt rlt4)l;!\ ot u /r.k:,.,/ lh\, 1lk,ir(nrt t.t?.,1,.\ ,e'rq'1ltnl.a|0n|h(doyo/the';upplt'',1ntlthcrin<ltpatlth,tlt',l,/all',l,',,q}ll|,l,,,lt 'ike khd tukl quatiq,b th( sdtl (q(,nt (rr th! t)tit.(, ,,t t,,r,.)n,r.u,,,,tii*, ,,,i,,itr:nt *u, 1;ti, !'p'|j'',!,n,,,)]'''"|7hcvulucolthc*pp/t..nnutch1t|tt'1ltittt'i1xlt|m/|ht/i |ndra.lond./i/i.|'npe(\Nrqi]d1u'lh,.,"tn'tx",,i,",t],,'t4ltkltl'tllt'lLllu-'t|Iht9|) tcr ccnt. oflirt thou.t(uul nrp<.e: i.e.. litur rhouunnt /it ttttt,,,,,.,, ,:.,,,,.,, , ,,.,, ),,,,*,, IDJ rvhere thc valuc oJ il suplll is not dctcnniIablc LrnLlcr_cluusc (it). lhc \ )tc shitll hc (clefrnrncd bv lhc applicalion ol Rule J0 ()r fLrlc .l I in lJllt ()fdcf. '30 valuc of suppty of goods or services or both based on cosi.-where the varuc ,,r .l strpp/l ofgoods or sel.vices or bolh js noI deterrninable by any ofthe preceding rules ()l rl1r.. Chaptcr, the value shall be one hund manu'acrure or rhe cosr oracquisition orsculh;:":::fi::::,"jrfi":::::ifi:fl::l]: ,l 31. Residual method lbr determination of value of supply of goods or services or b(' t[. Wherelhevalucofsupplyofgoodsorseruicesorbothcannotbederernrinedunderrulc:_,1 toJ0. the same shall be dcrefmincJ Lr\ing reasonabte means coiststcnl with the princlptcs iIr,l IneEeneral nfo\i,;on\nf.cclion l5 and the pfuri\iun.uflhi,( hrpt< . oto:'1"9 that in the case ol supply of services, the supplier may opt fbr this rrrt( rgnoflng rLr le 30. J2. Drtermination ofvnluc in respcct ofcertain supplies._ (l)Norwjrhskndinll anvlh rrl, contained in the provisions ofthis Chapter. Ihe value in respect ol.supplics spccil.icd bcl|rr shall. at the option ofthe supprier, be determined in thc Inanner provided herei'alrcr. in rclation to the purchase or sale ol-lbrcrgn curren<.t. delennined by rhc supplier ot scrviccs in thc li)l/o\\.i,r), (2) The value of supply of services including money changjng, shall be manner. namely:, (a) fbr a curfency. rvhen cxchangcd equal lo thc dif]'erence in the bLrying the Rcservc Bank ol lndia relcrencc lhc tolaJ units ol currcncv: rronr. or k). IndiaI Ilupccs. lhc valuc sl)rjl lt ratc Or lhe selling ra1c. as tho casc lnlt\ bc. a|(, ratc li)r lhrt currencl irt lhirl tinie, Drultillicd l,\ Proridcd th3( in case rrhcrc the licscrle UaIl ol Intlia ruliircrec fare rrr a currcnc-v is not avaiiablc. thc valuc shall l)e one pcr ccnl. ()1.lhc 8ross il r()Ut]r 1,1 Jndian Rupees orovided or reeeir,c,-l L.v the per..;oll challgiig iltc iitoiicil: Provided lirrther that in case whcrc nci(hcl oJ.thc currcncics c\cl]a lle(l is Indian Rupees. thc valuc shall be cqual 1() onc pcr ccnl. ot.tho lessof ()l.lhe l!v0 anlounts thc person changing thc rnoncv would havc r.cccived br r:onvcning anr (|r Ille nvo currencics into lndian Rupce on that dr) al the fclefcncc ratc prrrviclc:rl bv the Ilcserve llank of India. Provided also thal a person supplving the scfviccs nra).c)icfcisc thc option to lscertlirl the valuc in Ierrrs ofclausc (b) li)r a finaDcial ycar and \uclt option shull rtot be rvilhdrawn during lhe rcnaininq pafl o1-lhat linancial vcilf. (b) at the option ol-rhe supplier ol scrriccs. lhc value jl fchtion ro rhe suPpt) ()l lbfeigD currency. including ntolrc) changing. sltall bc dccnrcd Io bc_ (i) onc pcr cenl, ol (he gr()ss rnrounl ol csfrcnc\ c\chrjrged lirr rn irn)()unr .l) 1o onc lakh rLrpees. subject lo u ltini lLrnt il|nr)l tt ()l t\\o llLrn(lfcd rn(l llli\ rupcesi (ii) on-ethou-sand rupees and halfofa per cent. ofthegross ar (lLrnl (Jl.rlffi.r, \ ex-changed,lor an amounl exceeding one lakh rupces un.t ,p f,, r",, t,,t,t, fupees;and (iii) five tbousand and five hundred rupces and one tenlh gross aJnount of currency exchanged for an anount rupees, subiect to a maxinum anounl ofsixty thousand :f ,,1::ifo[ "lr:.:ices in rerarion to booKrns or tickers tbr rft,vcj h\ ,,,1 i': ::::] *":, .hatJ be-dc(mcd ro he i,n arnuu r iir(urarc(t .,r rJ,L,,,rc,,r ,,\ ;.:,i:il jffi ;:* il;,: ::"J:.:tJj:l l:;l:l,il:,:;l'.,',\,, (,,, ()l a pcf cc t dl tlI c)(cccdtn! tL. I rl ll rupccs. (3) l he provided per cent. the basic value by an of the For lhe purposes ofthis sub-Rule, the expression.,basic lj c,, nrenn\ lhxt plrl ,,1 whrch cornrnissjon is nonnally paid to the arr rravetagcnl by lhe aiflinc\. ofsupply ofservices in relalion Io lile insurance b!sincss shall bc,_ (a) lhe gross premiuln charged fl"otn a pcricy holdcf rcduccd b).tltc itnrollnl iitk)citt(.(l lor rnvestmcnr, or savinqs on behall. of thc policy holdcr. i. r".1i, rrr, ,",,,,,,,, ,. intirnated ro rhe policy hol-<lcr ar the rirrc of.sufply ot.scfvicc: (b) in case ofsingle premjum annuily policies olhcf than (a). telt fcr ccnt. r)r \tn{ t(. premium charged f.ronr the policy bolderi of (c) in ajl other cases. twenty llve percenr. o{.thc prcrniunl churge(l jionr thc p()lic\ holdcr in lhe lirsl leaf and trv( the policv holder in s.nr"or"",-i:"":']u a h',lJ perccnt oJ tho Pfernirrrrr cha.gctl li.rrr I)rovided thar rrothjnS conrainc(J in this sub r.Lrlr: shrll applr wtrefc thc rrlif(. prclrrum paid by lhe policy holder i:, onh. 10$afds lhe ri!k covcr in lit.c insuranc. (5) lvvlrc're a taxablc suppll is provirlctr oy a pcfson dcaliog in bu_ring and sellirre or sceoncr rand goods i.e.. Lrsed goods as such or: narure or rhe soods and rvherc ",, ,, " ,lti::.:::,ll i:llr pn)ccssi's which.(loos nor chi,ngc rhL' goods. lhc value ol'supltlu.l"ll b" i;," :: '/ccu rrirrrcti on llrc Jrrrrehir\c ol soch priceand rvherc thc vr,l;"1,,;;;,,;;,;;,:'il,;::n::il:ll il:;lllil.X,f ,.",,,,,,hc r'.,rrl,i,\c Provjded that lJre purchasc vulue c is nor,esisrered. lb,,,," ;; p.',; l;;:;':l,ilillTffi -:l i:'.,J l,.:;l'il, illi][, ]:t,ll]: fj:li:: *,." oi such goods bv rhe dcllutling trorrorvcr rectLrccrt br rive pcrccrrragc porr[s ior every quafrcr or pafl lhcrcot. bcl$,ec rhc darc {)l.purchlsc lr,,i ,f," A"," l,i.i.1*r",n. ,t," )erson nlaktng such rcpossession. 6) The valuc ol'a token. or a vouchcr._ .:lt:lt:::1"""1".,;;;,";-';il'l;'::'li:lii:li,::.':,:llliillilliii,l'li,ll;l'ii:;iiiill \arrr or th< g,'ud.,,r .r..rri.es uf l\,rtr ,(.Lh(rn,,t\tc.r,,lr.\r \r,.tr l'.,, ,.,,.ir., ..,",,,,, .., slarnp. (7) lhe valuc ol-laxrblc scfvicc\ frovirtc(l h! rLreh clrr:s ol \cfrirjc l)|r)!i(lcf\ x\ |lrl\ ht nJtified by lltc (;ovcflrncnl. on tltr fc!r)irlrncrklrlr()r)s r)l li)r (,rrItcil. :rs rrteffcrt r() ir) Ihe air lafe oll (4) -fhe value paragfaph 2 ofScheduic I ol thc srid Acr bclwccl tlisrirrcr pclsons ir\ r(.lire(t r(, rr ,11 rr,rl 25, where input lar crcdil is avajlablc. shall hc dccrncd 1() l)c Nll . 33. Value of supply of serviccs in c:tsc ol. prrc rgcnl._ Nol\rirlr\tir|(t|lrl, ,|lr\tlrr,, containcd in rhc provisions ofrhis (.hallcr. rhc c)ifcr(tirufc (jf erxt. i,,.,,rr",t i;, r r/t,l,tr(.r .1. a pure agenl ofrhe recipienr or.sunnty shall bc cxcju(!c(, ,,,,,,,,,;",;;,,;;;',;;,,,)t\.rt,rI rt,, fbllorvirg condirions aro salislied. n;mely. (t) the suppjicracls asa purc aScnt ol.tlte rcci|icDt ol thc slrIl)l\. \\ltc|l ll(. Irirl,.r tlr(. payment lo thc lhird purty on authofislttirrr bv such recipientt lii) the paynrenl Inadeby the purc agcrrl on bch ll ol.rhc rcciJ)ic l ,)l \||]|t\ ljr,, l,(rrl separarely indicared in thc invojce issucd h),thc pLrrr ir8e,,, u,',i," r..i,,,.,,, ,,, ,.,,,,,. and (iii) the sLrpplies procLrrcd by lhc pure agcnl tforn rtrc lhir(l tirl\ ;rs ir l)r)fc r$.rr or lr(. rectpl€nt ol supply arc in additi t,p onu,iu)._ rn, ti,i,;;;;;;, ;illlij,li::"il:::I;llrl::,lilt lll:,lil: l ,I;:11i,,,,,, (a) cnters. ink) a contractual agrecnrenl rvith lhc fccific t ot sLr|rDlr to ucr l\ ||r\ l,r,r. agent to incur cxpendjlure or cosls in lhc .,,,,,r" ,,t ,upp/, ,;,.;,,,,,, ;; both; (b) neilher in(crrds 1() hold n()r hot(ls.D). littc t(, lhc goo(t\ or scrvnes or rr, r .,,, procured or supplicd as lurc agcnl ol.the rocipicrrr ,,l.rrrppl., t (c) does not usc ibr his owrr irtc (d) feceivcs only thc actuar .lrircst strch 8(xxls .r-scrviecs s(t lrr()rrrrctli irrxl addirion u,,r,.","u,u,,"...iu..,i;l]iffiilil lliii:lij,.,,1':-;:l::l:,],f, ,. ' ..' , !!!:::,*r': Cor?(,lrc scrviocs tinn A is ung.rgutt r,, l.rrrrrre rrr. l._.,1 ,",;,: ,,.,,,,,,,,,,,, ,,, ,,,,. Jncorporalton ()l (lontpanv Il. Olllcr thilt) jls scrvicc lijc\_ ,f ,,tr,...,,".,.. 1i,,,,,';;. ,.t,,r,,,,,,,,,, liic and approval lcc li)r lhc nutne ()l.llr T-:f:.'::,',,,," 0",,,,o,,,,:..';',,:;;;.:'illilll:ll;l,lll,ll;.j:ilillll,ll],',1;lilll:i;l.il: ''rrp l{iil\ ir\irJ .,r tr. A i: rrrcrL.lr , , hererb''e, A.s ....,,.,, ,,, ,,,.,,"",n:,,l::'l: ::Ji.llli:#:lll :i;,.,'i,li, ;llii l: rli:'i:;,,.:; \LrDol\ rrirl. hr ^ ,,. rr a*. ;" "r"; ,n;" ur"u.."u"y, urr,". ttr:rn lntti:rn rupccs, ti)r. (l(.rrrnrirnrir), ,,r rnruc. l.he mte ol'cxchango ti)f thc (tcrcrninatio,.t.thc valoe..r rarrrhtc t,"_tr,,;.;.,;..,,,, n,r,, shall be the rppricabrc rcr'ererrce mrc li)r rh.l cu.r-c,c-r.s dcrc ni'c(r bv rrrc lrc\crlc ,i.rk {,r. lfdia-on the dalc oftit)re o! suppl).in rc\fcc( ol.srrch supDl\ in lcr.|lls ()l.s(liorr l: or. rrs rDc .ase may be. Section l l ol-the Act. !5. V:rlue of supDly inclusive rax.-Where the value ol.supply rdr. Statc tax. IJnion tcrrilory nanner. narrel)., lar amourt (Valuc inclusivc ol.ta\cs X ((lST. S(iS l or UI(iSt ) - ( t001 \Lrnr ()l tir\ of integrttrd t{x, ccntrtl txr. Sht( l:tr, lJtri{,n lrrrit{,r\ i. jrrelrrsirr ,,1 jnr(!r.lc.t r.r\ .r...r, jJr(.., , ,,,,,. ,,. ...,,,,,f ta\. thc lrl\ llrn()unl \jtalJ bc (lctctrrlir)c(l iI lhc Jijllt)\!i g lr\ riilc iD ,).i, ('l l( iS I riIcs. r\ ir||llicrhlc. jI 5 of- ir\ ll)r clts( rra\ br. Explal|ation.- For the pufposcs o,.lhc provtsrons (,1 ltlts (.ll|lrt(r, tltc r\ln (.\\i,nr\ (a) 'bpcn rnarkel value',ol rsupply{rl go(xls ()r.\orviec\ (x h(rlr lr(.:rr\ tlx. ,ult \,rtrr Il nroncy, exctuding thc inrcgralcd tu\. cclllflll Iir\. Stlrlr lit\. I llioI t(r.fiti)r\ t,r\ l,t tt! cess pa)able by a pcrson in a lraIsrerr,,n. \rltcr( tlrc \ l)lrlr('r rrrrtl rlrL ret.rIrr.rrr 0r rrrr suppry are not rcla(cd and lhc prjcc is lhc s(rle c(nrsidrl1tti(,n. ro ()lrtlri| \l|(lr .,01,1,t\ ,rr tlr(. salre ttme when lhc supph bcjng villucd is lltrdr: (b) "supply of goods or sorviccs suppi) of goodsorscr",.",,,,n,,,,,'l],,,1'ill,,l:i,l'fi,llll:il,lilli]::, fii';;;:1,,:,11,i dre..characterislics. -qualily, quantity. lilDctl(ntitlc(nt)p()ncrrls. Inirterirl\. irr(l rhe reIrrrrrr r,,rr oI the goods or serviccs or holh ljfsl mcnti(rnccl. is tlte \irnrc irs. or .J(,\(.h (,r \ t)\li rtir rll\ f(.ernhle\. rhat \ nll) r,l 6,,o,1: ._rr ...rr jiu. ,,r l.(rlr "('haPtcr V" I put.l.rr (.rrdil 3-6- _ Docun|entary rcquiremeIts;tnd con{lillons li,rchinrinI irrIUt tlr cr(.rlit. tl)llr(. rnpul tax crcdit shall lt xvailcd bv r oLuir,,,.,, "" ,r,.i",";";;il;;" ;i,,,;*:r:i'llilill,,lliJ_l'lil; ,,.r1r,,(ri',!, ,r,,. r,,p ', \c'\ ',, (a) an invoicc issucd by tho supprrcl rJ| goods ()r \cfvier! ()r horh irr rrteoritrrrret. rirh the provjsions ol scclion _l l: (b) an invoice issucd in accordancc wilh tl)u J)|()!i\i(,I\ oJ (l:llr\(. ll) ()1.\Lrtr \r(tir)rl l.rr,,Iv..ri,,n tl. r.hi..ir r.. rlrr. l,,rrIrc,tr ..r t.r,,: ic) rrl(brt I,,t(;\.rrrJr'):r.r,p1,l,cri .r...,rtrrr.(\rir,r tt( r,r.,\i\i,.., t\1 ,.{, r. td) u l,ill ,,tL'nll),,rrI,r *rrnrl.ti,l,rcunrcnt prc\rribc(l 0 (ler tlrc(.|\r,j r\Art. t,)0)t,l rules ltade thercLrnder Ii)r lho u (c) arr lnpul scrvico l)is1fib.r()r rsscssrr)cnl1)l rrllL'!rirlr(l lll\.rr irrrl)il11\i any docrn,enr ;ssL,e.r b_v arr ;;jil::r:i"lii'1,l;lifi,,l'];'l::lili,:"::,,l;ii.,l:' provisjons ot sub_ruJl: ( tl ot.(rtc 51. (2) Input Ia^ crcdir sllall fu uvrilcd bv a paniculars as spccilicd in (.ltilp{cf VI relcvant inli)rmrtion. as contlinc(l in GS'fR-2 by such persorr. rcSistcfc(l fol\or) o j\ iJ irll ttrc irl)pliflrblc irrc c() trinc(l in tlrc \iri(l (1,)cU )u l. i r(i llr( lhc \ai(l (l0cUDrc l. i\ lt||rri\trr(l ir) t,()t{Nl (l) No input rax credil shall be ,r,"..r,,. t""" n"ii"i;; il;ll.::'l,i',,;l,.,ili:1"ll,ilii:,:l,il'l:lliii,,l,,;i,i,lli contlrmed on acc()unt ofany fiaud. willlirinrisstrtcnrerrt o|-|i,,1rp,:..*i,,,,,,f f:,.,r. ]"]:,-1"-]:r.", of inpur Jax credil in the crsc of n(,n_p:ryrncnt {,t c.,'|si{trtntjon.1|) A i:g.i:::o 1..:.',; who has avaitcd or. in,r,r r.,\ !,(J,r ;,.,,;, i,,,:; ,i :;;;;r,' 1,, .,,,,,,. ,,,. .er\rc(s ur hrrrh.,hur f.ril\ r,, pr\ r,,lhc supplier lhcfcol. rhc vrrluc t,t.,rreh .ripptr: ut,,rrg ,rirt, ,T _1il.l-1), n l:- ,h:':,.,,,- \\irhin rhc Linc tirrir spccitictt t,, ir,...'".,,,"t p,,,ri,,i'',,,.,un,.,".,,,,,, l, or \ccUon 16. sh.rll turnj,h rhr,lcruil. ,,,ount of nprri ux'cL;;,':;i;ili;;ll,iiill,i: lliil;,i:;llll;i'i,lllillJi,iilil,ll,;lill,ti; I",]lI9)l*;i for.rhe ,nonrh jmmediarel), foltowins rhe period or.onc trur)(trctl ;rrrrr cr 1,rrrr o;1\(.lrorn the Jdte ot rhc is\ue ul the inr(,r(r: ,rrrr\r9:.l.rh"l,rhe \al,re ot \Ippltes Inarie $ittuur con\iJerarjon it\,prirricrl in sirr(..rutr L,l ::: ;,i,i.:ii:ll,[i€'ned to ha\e heen paid ,i',. ,h( rurru\c' ,,r rric .c.1, ,.r r;.\ i ,,, ,,, - ,,. l11"Il: l,Lll", of inpur rar credir rer'crred ro in sub_rute (l) shalt fre irddcd ro lhc (xnt, r rir\ 'raDrl-\,,t rlrcregi\teredpersontorthemontf,i""fri.f,,f,.a.,ri,.,,|.:;l;,;,1,;;.. ll) The rceisrcreJ person \hall be liablc {., lut \ect,on 50 for rhe peflod srartins [iou"'t "n"n the atnuunt cJded ro rhi ^to pa), interesl at thc rals nolillcd undcr sl|l]_\cet r,,rl lfom the date ol'availing credit on s ch \rlplic\ trll output tax liabiliry. as Ircnrioncd in subr.trlc (t) r.. 111,1,1..,',]1. lirnrr .pccjtied in .ub-secrjon r tj.,r.\rcri.,n to \trl r,,r rtl,rJ r., ,!,,Irr j..r r, :.,.1ji"9,.i| ,"J .-redir. in accordrnic \!lh rhc pr,,\i\i,,n.,,r rlr.. l.r.,r'riri,,n,,,,,u,.,., ,r,, L nantrr. rllar had becn rcver\ell crrliel l9:!l::: :1:*1:t lv a banking cumpanv or a finrnci:rr instiruri(,,,.- A blnr.irs eo,rpi, |,\ ora Irndn(rJr jnsrirurion. irctudinL, a non-hrnkjrg,linjrr(i, .,,;;r;;;;..,a.,;.:t"il rr,. .,,t,t,r, r.rser\rcc\b).!\d) ot ac(cpting Jcn,,sit\ o, (\rcnd tE [,.rrrs,,r rr.lr.rI..c. rl:rr.lr,,,r.r rr,,r r,, comprJ Nrrh rhc provi\iun\ oJ sLrh-\euion (2) ot scciio,r D. r,, ^...,,,..i.,..: rril, ,u. ,1,,,,,,, perm(ted under sub_section (4) ol. th namelv.- al sccllor. shrll lirllow lho li)llowirrg l)r1)cc(lur.(. (a) the said conpan),or instilulion shall nol avail lhc crcdil ()1.- (i) the lar faid oD inpurs nnd Inpur scrviccs lhirr rfc u\od lirr rrorr-husirrcsr purposes: and (ii) the c'cdil a(rfibuluhtr, ro lhe supplies.;pccificd in \||h-\,1 tior (5) oJ \crlroI L/ in FORM (;S f R_2: ,.f')1.'l,,lll" 'll,'t,irriri, rtl(.(,r,t ,,r rir\ f.ri,r ,I ir,t, \ ,,1|(t ,t,l'l rrl rltc \(rr' (i fr,ri\,' t,, sr,h_.c. ti.,l| | tr ,,r .(Lti,' i- ,r ,l rr,,r (aJi (c) liti), pc' ccnt- ()l thc rcntrini t iunourt ol.illllut lil\ shalJ hc rhc inpur rar cr.cort adu issiblc 1() lhe c(nrrpan\ ()l. lhe_instrtult(nr irntl shlrll lt jirfnisllod iI li()Rfr{ (;s ltl_2j (d.) the tlmounl rcllrrcd b in clausc\ {l + r' 4: "''J ;.-l'" ";;;i,";';;il"'ll :'llt (c) \hrrrl' sL'brcet ro rrrc r)r1r\ islo,'s ol scerr(rrrs inslitulion. otcctrollrc crcrlir lcdgq ol.lhc said cornpanr or thc JQ. Proccrlure for rlistributio of i put tar rredit by Inl)ul Scrvice l)islrihut(,r.- 1 I) ,\|l nDur scr\iL( l)j\rrit,Lr.r \h! Jisr.;h,rr,.in1,rrr r.,,,.1'.Ji, i;; ,1,.',,,";;,,,,.",,t".,,,,,..., . t,, urlJ\\ in! (',, J ir i.,n.. lt. I(\.- (a) lhc infUl lirx crcdit:rvailablc li)r (lislfibulion in a nronrh shrrll bo disllrDLrlc(t rn rhc sanrc In{)nlh irnd rhc dclrils lhcrcot sh:rlt f,. ti,n,i,ii. ir l<lHilr <;s.f.H-r, in accorchrrcc Nith thc provisiorrs ol.(.hlrptcf Vlll t)l.lll(sc nrlcs: (b) thlj said compn|\ or services r.elcrrcd to (o) tfic IIput Scr!icc I)ij,rfibutor shlrll, irl (d)! scporatcly disrribrrrc thc i rx)U r undcf the pl.('!isi(nts ol sl|b_sccti(,0 ( arnounl ol cli8il)lc inpUt ll\ cfc(lilt r(r(ir(li (r \\ith llr( J)rtj\i\rr, .,,,t , ll| ,r. ol rrcliril)lc iIlnrt tir\ fr(rtrl (||r. trl,rt,ll r) 'jl \c(tr)|| l7 (jr ,,rlrrr\\i.,.) . r,l tt,t )t). t'/ ttt tr ) lt 1 thrttt, rta. t,.L t ,tttt tlk klrt l t't t.tut t,l t tu Utt ut\ tkIt,ttlth.t tttlt rltt t'tt)tt\tt,t\ /tl (d) (e.) thc iDlul tlr credit 0n ilccl)uIl crcdir ()l-jnrcgnted lltr l() cvcfJ, (t) thc inpLrt lrr crodil on accoUr)t shall- ( r= (tr- l ) ! (' ''( " i.t th. uDto o/ct.di/ t.) /,t, .httt.thtt\t. ''tt i.\ th( tuh )\'(r. as folijfrc(l t(r ill sccI|(xt "T" h th( tg4t.qak, o/ rlr., rttt.ttotrr. rhrt rttt: lo trhot,t th! ittput .\!tt,k.(, i.\ otril, ahh, ht lhc inpul l.rx credit on ilrcoInt ()l er lri rit\. \tirrr tir\. l| r,,l| t.rit,,r\ r,r\ ,rr,l :lf:.1:i]*l il.,tr,, t\.(ti,t|"ir, r(.1 \.r,,,firr,.r\,r, .h,ir,r.,,,1,.\\,r1r,,,,.,,,..,,.,,,,;. lne.lrpxt ltx crodit thitt is fcqlrifc(' l() hr rli\rrjlnrtc(l i,, i..1or(li,,r.. Nrttr rlr, pror'rrrrorrs {t clauso (d) rr(l (c) r,l \ b_sc(ti(,n (_)) ot \(\.li(jll .,{, r(,,,||( ,,t ll;, :::lflenls lltl': whcrhcr rosislcrc(, (n ll(n. ltonr l r(nrl\r rtrc r,,r,,t ,,i ,, ;;;; re(rpr(rll' l,' $lr,'i i nUt r.t\ ..r(Lt,' ..,r ril,Ur,rl,h.. ,r.l,r.J ||,tlrf ,.. ,,, sio.rrr unriu(\, in nrrrknp crL.rrrpr,,,t,t.t..,,, , , ... , . . 1 ,.. , , , , , . , , . , ;,;'. .,:. 't ., anv rca$n. shall bc tltc IIjII()uIII...( |'.. t() hc.itlrulirt(.(, l,r rrlrIlrr|1 rlr, fbilowing lornrrla, or rnlcgrllc(l l \ \lnlJ tr.(ti\rfi IrtrLl l\ rrrl,L rI\ ol eontfill tl\ il (l lil:rt(.tx\ ()r I io t(. jl,,r\ lir\ l,l, ,'l '.'1,::' r)r,r rcLrnrfnr lrL.rlcd ir) rhc sllDrc srlre r)r. lrrrir)jr t('frjt(r\ ifl \\tl|Ltl Irc lIn t \cr\r(e I)i\rrihLrl,,r is k)cillc(1. hc (li\rrih0tr(, irs i|;rrrr 1;11 .,..,1;, ,,, ccnlrtl tr\ and Stltc lar of IJ i()r] lcuil(x_\ lil\ rc\l)(rli\ejr i (ii).in rcspcct ol 0 rccipicnt krcr(cd in l Slirlc r)r ljIro lc .il,rf\ olllcr tlti r llt:rt ol thc Ilpul Scrvicc t)istfibutor. bc dislfihurcd u, i,,r.*,,u.lt i,,i,,,,,1;i,. ;;,,,,,,,,,, 10 bL'\,.(li\trihLrl(J rha tt cLtual 1o thc rrBrc8lrc,,t thc arn,,rrrrr ,,f;,;;r,,, ,,,l. crcL, t,r !(ntr.rl tr\ nnLl Sl.lr(j tit\ o[ t niorr tcn.it()r\ tir\ thirt rtrralit](,s t0r djstr-ibulion k) such fljcipietrt in rccorrlancc rvith claLrre illt (g) the lnpul Sorvicc Ilisrributor shall issue an lIpLrr Sc|vicc I)i\rribul(,r ir)\oi(r..rs prcscrrbcd in srb-rurc (r) oi rure 5.,1. clca'I) indicarirg in srrch inv.icc ir,,,, ii l. ,*r".r onl), lor dislribulion ol inp!1 tax crcdit: (h) the Inpur scrvicc I)istribLrlor \hrI issuc rr, Inprr scrviec r)islribrr(n.efc(ril ,()rc. a\ prcscribed in sub-rulc (l) ol rulc 51. lirr rcdLrctiol oJ.urodil in rr\c rf,. l,irri r,,..r",ft, alrcad) dislributcll l]cls rclUccd li)r rn\ fe so i ( | ) an)-addir ionol amount ol input ra\ credrt on acc()unt ol.issurncc ol.lt (,ehil ||( )tr | ,, , r lnput Scr\ i(e Disrrjburur b\ rh( suoolier shall bc distr.ibLrred i,, ll," ,,,,,;,;;", ,,,,,1 ,,,, ,,, , , to Ihe eonditjL'nr speciticd in clsir:cs 1a) to (1) al)cl tltc itnrr)lint i I I | | i | ) I I t r | | ) l (. 1,, ,rr\ recipient shall be calculated in the manner providerl in cluLrsc ldl rrrrti .rrr:i, ..,.,,fi, r,,,,,1 b_e,.dis1ribtlled in rhe nronlh in \r4rich the de.bir nore i. inct,,,t.it'irr i],.i ,.,r,,,'i,,'i1,,.,n, GSTR-6; .(j) any inp^ut tax credit requircd to be rcduced on acc()Unt ol.issoirrrce t)t lr rjerlit ror.. t, :l: lll,l s.l i": Disribur.r h\ thr sLrpptier.shau r," q4,",;"".:,i-u, .,,,:r; ',;".'i,,.,, , ,,, the s.rme ratio in \ahich the inpur rar credit contt|iDed irr lhc origi ll i,,r,,i,. .,,,. dislribuled in tefms ofclause (cl). an<l the arnount so lppotjonc(i shltli hc_ (i) reduced fl_om lhe antount to nole is inclLrded in the return be distributcd iD thc nr(nrtlr ir \\lrictr rlrr (r(-,trl in FOITM (;S1R-6; or (ii) added to thc oulpur ta\ liabiliry ol.rhc rccificrl rvhc|e thc irrrorrrrr ..r, lfP"n1-t9 i\ ir) thc rregrtive by virtuc ol'thc ll|rrouirl ot cr.(];r i,,,,i., , r , . , |. , r , , , , I , , , , DelnP lc\\ lhiln the Jtnoll t t., hc J(Ji .lL.J. (2.) lf th^e arnounl ofinpur tax crcdir drstrbuled b) ar) Inp.{ scf!icc r)r\rfihrlt,r.rs fc(r.(.(.,1 later on for any orhcr rcason lo. anv ol- lhe rccipic:nrs. inclrrtlirrg ,f,,,i l, *.,,, ,iiri,,,,,,,.f ,,, ,, \r'rong.recipienl by the Input Scrvice Distriburoi. the proccs:,.rl".iii.,,i i,, .l,,,,_" ,if ,,, ,,,r, rulc ( l) shall apply. ,?utati., nltLuii.\. lirr reducrior ot.ircrlir. !ll.)li:::. j:l :.1,"*rr,.( 2,. th( r,,n r \crvicc r)is(fitrur('l \rr[. (,) rr,c r,i,\i\ or |,. rl,r,,,l :ervtae tJtstjjbrrtof cjtdit nur! \ncertirLl D srrib, Lrrr inr,o,cc i;;;. ;.;,;;; ..,,irli:;,i:l.:,lj]l :Lllii :ii:i l,il il::,lr"iilllli Il;:: I)i$.ibu1or crcdit nole and rhe rnp!rr scrvicc I)i\lribur(r.ir\()icc i, rrrr fcrLrlr ,r I.()t{Nr GSTII-6 lbr the monlh in which such crcdtt nolc ilnd invoiec *rrs issu,:tl. 10. Mxnn, r [f .l{in,i-- ..--.-,:. |:I-c tst:lIccs.- (J) lltc rl)ut t:L\ cf(rlil claified in accordaDclj with the provisio|s ol-sub scctiotl ( l)oJ.\c(tioI ]It Lrrr rirc i prrrs lrctrl rr'l slock or inputs c(,nrrincd in scnri,rinishcd or lirrishctl grxrrs lrcr(l i, \r(,.k.,,r ttre erc,Jir claimed on capilal goods in accorda|cc r sub-secrion. srrar b.-.;ai";,;;ir,;l;,ii;;li.i];.i1,:i;'ll'll:1,:l\c1,,,,\,js (!), ,,r ((i),,r ,r,c \,,i(r (a) thc inpnt tax crcdit on capital goo(ls. in tenns ()l.elilu\os (e)ltn(, ((l) ol.\lrh scctiorl (l) ol-sectior 18. shall bc clainrcd rticr rc(iucilrr ll)o ll\ |rr,i ,,,,..,.t, e,rpiri|r g,urt, tN !ive perccntagc poinrs pcr quarrcr ol a \cur o'. pi,n ,f,.,,.,,ir,|].,,", ,i,.-,1,i..',,1i,,. ,,,*,,." or such olhcf docutnents on \!hich lbe calirul rootls Ncrc rcccivctl br lc tir\irt)lc lers. (b) (he fcgisrefcd pcrs.rr sha|| $irhin r prfio(r or'rhirr) drr,,"s ri.rrr rirc rr.rc .r rrrs b!'11'n)ir)gclisihlcrt,.\Jrrlrrcinfrrlir\erccrir untrcr srrb-icerror) ( r) or sccri(nr l8sh.iJ rlla(c_n dccli,r.rlr,,n. cl(!rr,, ir.rll,\. i,l| thc c(nnnr()n ponal iJt 1,,()ltM (;S.1. I.l.( _{,t l(, thc ellect that llc is cligiblc to at,ail tltc inpLrr lir\ criJ(lrt it\ irlorc\lti(lt fili:i11il:,il,J::1;lt.:"l"li:;i"",,.Jll.ini,lJll",,1;[H::lll],,,1i,,lt, srl,ct. oras lhc Ldrc rra) be. ccpitalgoods . lro,.."l"l'i"1",]"ilJT:1['l',ti:::'1:19 rh€ dale lionr which rrc bc,r ,,rrr ' crause (a) ofsub-secrio" 1,',.r*"ili lll"' Acr' io lhc cusc o|, clrrirrr r,r'r,, jtj,".iifi"'in,iiil"j;:5,J,iii;;.J:Ji:.j:;ilili:i::l :1i,.s i,',,,,, {It) un rhe dal imtnedjarelv Dr l[1[ jir:;$:l# i,;:ff t tffi :tt1'i; iff ,,1,:]ll.,ii ;:lt.li.fi 1::lt;,, f:t-r,, , ",1,,n" dal imrncLtjaret] precediflg rtrc ddre 'I:o:9),,n. kti.rcfed person becumc. rcr,rhtc, in crau5c {d)ol .ub-.cclron (ll o, sc(ti,,n 18. (d) the derails firrnished in thc pracrcrng chartered o."oun,u-1"1',o'u"o" under clause (b) shnll bc dtll) ccflilic(l l) \ ,l iroi," ." "..r,,"i-,,::;;ir.,i"r,", a cosr accoInrl1 ir rtr..,r,,,,r,.,,.,r..r.,trre,,r rrr, c\(ecd\ lr',u lakh rulee\: lrr' slnte Ia\' I rli"n l(rrit'tf\ rii ""t ;||r.g,.,r.,t r'.' (e) the inpu! Iax credil claimeJ in.eecordrncc *ith the parrrsr.rrrs Lrl clro\c\ (c) rr,l (d) of sub-secrion (l) of seuiun r8.srr.rlr bc rerificj wi,,, ii,".,ir"*,i,r,",,,* u",,,,,,, rurn,\hed h\ rhe (orrcrnondins suppri"ri" ronv iisin_,',,,,_,iil]11.." ,,,,, n". ,, FORv GSTR- ,1. ,,n Ih..,,u,,n,,,, p,u1"1. (2) l hc arnounl ofcrcdil in rhc case ot.-*rpp11.ul uaprrat gLrxls or planr .rnLl rrraclrrrerr. rril l r,. nurpor\,,1 \Lrl,_\c(ri,,rr,or,,r'\1..rior) *..'.r'hr..i,,te,r,urr.t ,,) :,;,;:.t;;;;,1.1,,;,,,;; ,:l 'j;;. ra.rd So,'d\ cr rhc rrt!,,l ti\( ler!(.nl.rr (', thc i\\ur olrhc Inr{,t..,,;'.'.;.1 ;#.i"'nrs ror cvcr'\ qtr'rrcr (x l}:tfl rhcfc('i lf()rrr thc (li,ti 41.. Tran\fer of rredit .,|| rxl(. l::il:':::,.11 , , n ,.''".,., 'i,.I',lii iiliil"l; 'iil';"t,lli,i"1lll' ,,f::" ,i:i,,::'':::,1, ill.:' ;;;;;:;;;;';ll;,,':'l;"1;.llll;:'.i, 1,.:l'i''*" in ,hc orvncrshir, .r h,sincss jr,, ,,"' '..,,.i,,. ro.no ,,rili<,-ii:,.i;.i;,:::il|l'#iT'..Mrrisi,D,arion..rci,sc (n r,a,,sfc'' (,r bUs,,,r\\. j,, ol unu,i,izcd i,,n,u ,",'.,".ri,')1,i,,i'i; ,:;l :'ljlil,'J::llililiiil]ii,lll ll,rl,l;irl..].i,, ',i,,,\,i,, Pror idrJ r|lar i rlr(' err,c .,r J(nr(iarr. ll rhc!a,,,<,li,s.cr\,,,,,,.:".:,;;;;,;.:;;::,'iili;,,11):i;ill.;i:illli,,ll,l," ," i,,r,,(''.,,i,,,' (2) The transfiror shall also s!bnlil u c, dccounmrt or cosr accorirranr ."rt;'u;,,llni-l'1 :1 ccnillcatc issLred b\':r f*clicirr! e|.ncrc(J *.. _.,,on.r, niit;:il:.:I,:,;:i::lii,lill"iii l;,,i;*lilSii;,,li;ill,i:l ;Iai:jliillli; 3)- fh,e rmnsllrcc shall. on thc c(n1nr()n l(x1ltl. ,r1)1..|. "']j Lrt\, \.r( tr i,...(t,r.,|l..(.. rtrL. n_,rrrJr.,.\, .rrfl oe ir(Jtt(rl 1,, lI. (l(..tr,,rri. ''r\\, 1(.,,!(.t. liur wl)ictr thc supt) lr thc clsc oi a elrrinr rrrr,l, r ,'(cltrl IhL LI(r.rit\ \,, trrf r\hc(t t)\ tll1. r'crJ'r \triiltc(t ,|l | ()t{ t (;s.t I ti 2 lo 1l:. -.Ylll:l:,t n"i:rn,i :,rior or inpur rnx rrc(tir i.r ,.est,e(.r ,,t.iot,''r\ o,. i,,t,nr \r,, r r(..,\ ang reversal thereot- ( l) 'lhc innul trr crc(lit iI fcsp!ct ,,t |,,1u,,r,,, irrl,rrr st.rrr,r.,. r trr, h aftract thcprovisionsol sub soction (l)()fsul>scctiorr 1l; ol seetiorr t7, beirrlt |rrrLtr r.,r,l t,,r the purposcs ofbusinoss and parlll, lbf olhcf pr)fl)()sc\. r)f l)rt|tl] l|\c(l li,r .itc('ri|lt, r:r\Jrr,t( supplies including zerlJ ratcd supptics ar)d purtl), tin cll.cerirrg ererrrIr ,,,11U,.,. .,,,,,,, ,. allributed to the purposcs ol busincss or lirr clli.ctirrg r.rrlltrle rrr11,Icr irr rlr,. r,,rr,,*,,r1, manner, namely,- J_4)-Th"c irriuts_anJ urfitlrl !,tr(l\ *, tfirr\'cn.c(l shirll bc rlrrlr ;reeoLrrrrt.rl ti,r lr\ | I | , . r r r I r r \ r , . r , r In l]|s huok',l-a\'(rrunt (a) the loral inpul tar involvcd o in dcnored as,T,: lltrl\ ilrr(' Inful sctrtees irr ir lr\ |(.fi(\1. tr (b) the amounr ol irpu( rar. ()ur ol .t., l(ributirblc r0 i tnrt\ i r(l i t) t {.rri(.., lnlcndcd to be uscd c\chrsivclv lirI rhc prrrp0ses r)tltrr lhiIr hu!iIc\!, i,,l ,t.,,,,r",t ,,, ,t r': (c) lhe amouDt ot irrpor tar. oor rntendcd to be uscd cxclusivcly lbr ,rl I . :rrrril\lrr.rl,lc r , ,)l,Ur\ .i ,t rt. t \rr\ r. ( .. clrccrrng c\cnt|l st|ppljcs. l)c rl!.|()tc(lls .r., I (d) thc alllounl ol inpur lirr. oUr ol...l .. irr rcspc!r ot inl)l1t\ l (l i t) r \crvirc\ {,rl which credil is nor availabic unctcl suh-scerion 1i1r,t secri,;, | / 1,,:,t..,;,,t.t ,N :t', (e) the a,rrount ol'illDut tll\ credil cfrdilc!l l() tlte rlc(ll,|l]. !11.(jit lcrht(.r r)t rc!tj\trr(.,1 person, be dc|oted as .( r. ilnd calculrtcd l\ (.r = l._ (t r+.t I r.t.,)i (l) thc antou t ol itrpLrl tr\ crcdit itttfiburill)jc tr) ill|!ts l||xl rrrprrr ser.r ires iIt( rle(t r,, he- usrJ crelrrsirrll ti,r clc!rinr \unpljcj, orhrf ir,,,, ....,,,1i,.:,r ;,, t;.,;,;;,,;',,. ,, r'.rtt-rl suoolies h,.,1,''r,i,,t.,. .r '- fl,.i l: ..i: : l:r'.,",,t..11*t], n, ,*"",, ,c(t ,,1(t ltcer,,,c(t tr\ rrre ,!sjsrcre(t r)rr!(,1 al lhe invoice levcl in FOITM (;SI.t{_2t (h) inpul 1ax credit Icli itlicr artrjbLrlion ot rplrt lir\ crcdit called conDton crcdil. bc dcDoted ils.(.t, irrrd cill!ulillrd it\ (:=( r- lr; urxlL:r eli r\0 (S) \hlil lx, crcdrt atlributablc l0\\'ufds c\cntf( \tlDplirs. l)c {lcn()re(l u\ (i) Ihe 4 ount of input rrx 'Dr' and calcUlated as l),= (li:1, ) x ('l crljrnpl supptres !hrfing lhc lir\ 'E'is 'F'is thc' :ggrrg,rrc r rrlrre ,,1' the k)tal turnover iJl thc State ol lhc rcgistcrc(l pcfs() drrIirrg tlrc tirr pcriorl: tt J'fovidcd that rvhcrc lhc rcgisrefc(l l)cf\or (l(,f\ lot lrir!(.irrr trrrL,\(.r (llr rrr, tlr( ..r,1 lax period or the illir.csitid irrIirIrIr tiorr rs rx)t i||i l:rl)k.. th(.rirl f,,t ,j l. .,lrirll li :i,:ili]:1 !ltakin8varussor.'li. l,r(t .r or rrr(tl\r rJ\r,ffio(r r,,r\\t (rr rrr,.Lr'r.||r,, or \llch tUmn\cf irfc uvail.rhL:. prrriIrrs lo lhr Irr) tI rtrrrlrrpl strirlr tlr(. ,,,|,t \.ri|l,.,,1 't/f is lo hc c.rllJutrtL.ilt .u:j:!1:::!,::::., 1.,: u," purposcs (,r rlris clausc. ir is t,rl1.rr\ rr:,firjr(r rl,,,r rr,( i,r,r,,, r,,,,(. ralue ol exe,npt supplies nd thc t(,till tUfn()v(.f stritll crelrr,lt.rlrt.iII(,||llt ,,t ,Ir\ , tlt\ of lax_lcvicd undcr enrr) g.l (,1 Lisl I ()t lhc Sf!rntlt S!hc(lrl(. t,, tlr. ( (,||.,||||||L,|| . il entr) 5 l and 54 ol t.isl Il ot lhc s id Srtreoure; !,)^ jl: :,]ll:li- .r "|'*lir a(lrihuhbJe ro rxrrr_hu\i c,i\ l)r,r.|(,\(s rr crjInrt'l, |lrr,,rr\ ; ||,1 lrlpul scrvrcc_s are used path, li)r bLrsirtr:ss lrrtrl l)lrth l,)r rx)ll lrrrrirrr.s, l,rrr|,,,r.r. rr denoted as'l)2'. and shall bccqrral to li!e pcr eenl. ,)t ( ,.1|l(l (k) .thc remaindcf ol-tho cotDDr(r) cfc.jil \hltlj bc rhc rlifihlc i|ll)lrt tr\ rr.,lrt ir(i rt,( rl,., I lu.tf. nurpnr". ol-business an(t rix ctijcrins srrpplic, r,rtreli ,,, i..',';;;;,:,t ,.;;,,, ,, but rncluding zcro ratcd supplic\ itrd shltll h,:,lcrruic,l ,,. ( . ,,1,.,. '' ,, (.r . (,!, (l)rr t)r); (l) lhe anrounr '(tr' shalj be conrplltcd sct)xfrtrl\. ti)r irlnrl rr\ (re(lit r,t ((.|ltrirl r,,\ Slalc tax. tlnion tcrik)ry/ ta\ itn(l intct|lttc(, tir\i I)fo\,idcd thilt $tcfc lhc iltnour parlrr- ,i,r rhc r,,rposc\ (,,hcr ,,.:,ll"llll]:i:lll []'li:llil" lli,li1;:i ill :1,;,ll ::il;::: has bccn,idenlilicd and segfcgiltc(l rt tlrc irrroiec f.r.l f,. rf,.j r.rirr.,.it lrt.r\orr. tlr(. sanrc shatl hc i|clLrded in ,l.,lrnd .lr.rrj\l)celirel\.,,,,,f ,t," ,..i,,,,r,,u,t: ,,,,,,,,,,,, ,,, credtl on such inpuls of jnpLrl scfviccs shullbc irrelrrletl irr ,l 1. (2) 'lhe i" "',r i,i,""i"r ,i"i r*i,,"i; :::l:i:T,J i:,i:,jilll;ll;,1,:, :iilli ,l:,lil:,lltl,.,i,, lllii:,l:i,i,I. fbllo$ ing thc ond o'lhc Irnancirr vcaf ro wrr ich sircrr cr.crtir ,.r,,r",. i,, ri,.: ,,,;,;;,,., sl\\ rrre(r , r the sa id sub-ntJe:rnd- (a) whcre the rlggrcgatc ol thc an)ount\ citlculatett linlrlll i fcs|cct ()1.,1) . ln(l .t).,,e\rcc(l\ Ihe aggrcgale ot.thc arnoLrnts dcrcrnrincd under s1b .,f.-1 i I i" ,11i,"., ,,,::ri l',,,,u ., ,,.. ,".r, .L:c-cls,shall bc added ro rhc oulpur rax tiability ol rhc rt:gi.,"rl,rl,Jr*",,'i,, ,f.,u,1,,,u ,,,,, ,","r. tnan flre monlh or'septcmber 1i)|ow;ng lle cnd oI thej Irn.rciar y",,, ,,, ,rL,i.i, srrerr rr!,(rir relales and thc said pcrson shal bc riabre ro pay intc'cst o, rrrc saiticrc*. ",,,,u,,,, ,, ,r,. r",. ipecilied in sub-secrion )ofscclion 50 lbiLlio pcr.iort .,,,,,i,u ij'r;,;;;: ,j;,;,1,, ,,, n,,r, ,,, the succceding ljnancial ),ear till thc dalc ol pnynrcnl: or b) rvhere the aggrcgalc ol-thc antouDts delermincd Ltn(lcf sub-[rlc (l) irr rc\l)cct r)l .l)r.ln(l D2'c\cceds thc aggregate o,'thc antounts ualcularcd lirrrlll i rcsnccl r)l .l) .l|lt(l .l)... \Lrcll (rccssarrounlshall bcclainred as cr.ertir hr Lhc regi.rert.t l\.n,,,, i,i f,i,,.r,r,, r,,,., ,,,,,,,rf,,,,,t /|r th\.i )roUnt cqrrrrl r..:rgL,r.cg.rrr ,.t l) . .r,r,l l) rrrnrIIJ ,'t rhc ru8i\l(f(Jil t\ur\1,n. sJtall hr.rr,llcrl tr, tlr.,,LrrILrr l \ l2 late. than the nronth ol septetnber follou retates. ,,tng the end ofthe financial year to which socll c- rt ,lrl .13. Manner ofdetermin{tion ofinput tax credit in rcspect ofcapital go(}ds rno ret.L-r\||l thereof in cedaiD qses.- (l) Subjeclo rhe provisions;f sub;ij;;ii;il;,,,, ,,, ,, rnplt^tax credjt.in respect ofcapjtal goods, whjch atracl thc provisions ot.ur,_,,".ri,,,,-. r tr and (2) of sccrion I7, being panl], used lor lhe purpor". ot'J,oin",..""i ;;,.,;; ,,,, ,,,,,,, purposes, or parrly used for eilectine taxable supplies including zero ,t.a .rp1Ji.:, ,".f p, ,,,f, tbr effecting exempt suppries, sharlc anribrned to the purposes of business or ri)r cIcc rrr,, taxable supplies in the follorving rnanner. narnely,- {a),t0e amounl of jnput lax in respcct ol. capital goods uscd or irtcndod t() lrc rr.,111 exclusively fb. non-busilress purpose-s of uscd or inlended Io bc uscd cxclu\tvcl\, t,,l effecrin€ exempt supplics shil be indicared i,, rOnli-c.sin_i ";,;^:;,,;l ;,;, ,:: credited to his electronic crcdit jedgsr; (b),rhe amount of inpul tax in respect of capirar goods uscd or intcndcd r(, r,c u:n.tr :.1:llil*ll tor rrlicring supplics ori,". than "i.,r,prld ,i,pol". t,r, i,,.-r,^fi"*')cI.,,_.",,.,, \upprre\ shalt he indicared in FORM GSTR_2 ^"a.r,"r]'tl".*.it,".i,l, ii,i ",..,",,,_ credjt ledgerl (c) the amount ofinpul tax in rcso€ct ofcapital goods not covcrcd undor clauscs (a) it r(l (b), denoted as ,A', shallbe crctJire<j such goods shar | ;; ;i;; ;, ;i; ;,:..ffi :f :':"J:Tr;*, fli:: lllll],:,1,;:l ill.i,, ",,, i:::*1 llll where,any capilal Soods earticr covcrcd undcr ciausc (r) is sub\!(tucrr l\ c.)vefed undcf this clausc. thc value (rt.,A.shall bc rn.ivcd ll f,l ,:"A,,.i,,* ii,., ,,,p,,, ,,,,, al die rate ol llvc pefcentagc Dojnts jar .t'ntl r,. ","ari"a-toii " ;;':;i;ii: :i.rl,;];li,qtra'1of or'r]'' therc1)r'tlrrd rlrcrrInoLrrrr "'\' !-'!:l:::"!'* Attitcut(,rritdpotl!dr.ttl.(Jtkttrttul.\t,t.t)t,ltt\t.t,.,.itlt\tlttt th,l attro(t ,the ptuyi.titr1.\ o/.tuh_irdion (1) el t(ttutt lt i1 i, i,,,,,t,,,,,1,)r,,,1,i',,,,r,,,,, undat thi.r cldu.tt, (ci) rhe aggregate ol lhc antounts ()1 . ;li1i f.i.1ei1a"uur"a u,.,r:.;. .r,,rrf;";l:il[l,11],1,:;.i;:lil$.:J::ii1J;li:iillSl tor a lax pcriodl :]:llI,l ,h:, \\'fierc anv ctlli1llt goods carticr corcfcd untlcr ctuusc (b) i\ \ut)scqu(jltr,\ covered under clause (c). lhe !aluc ol..A, lrrivcLl :rr b_r redueirrg ih. i,,j,,u ,,,* ,,i,f," r'"," of live perccntage points lirr cvcn qurfler of Diu_t thcfc()t. :,hrll l)c itdded l() lh(. aggregatc value . 1.': 1e,) tne amount of inpLrt lax crcdit altributablc to it lil\ pcri(\J (xr c(nn|t()n cuDilitl !:(J(xls duringlhcjruselirl liic.bcdcnotcdrs.l,,,unA."f.,,f,,ri,f ,,,- ,'!iii'ii\rir!'l/'r'll T-='1.<'0 (l) thc amount ol input lax crodil. ul capirar goods ,"i,i,,," ,,."ri,r'iii. ;;,iH,i:iiil,i_,i,i,,i_,1;:,11.;,1,,,,,i:]i,,1],i:,lil,ltl]'r and shall bc thc ag!fcllrrc o1..1.,,. fi,rutt .,,.t,.,,1,;r,,tg;,,1J.: ' ' "' t:i (g) the anoLrnt as'T.'. and :j,::ili"d"::*o,t r"ibulable rowards cxempred sL,ppric\. r)(. (rr., ,,,r,,1 T"= (E- F) x T, ,E' is thc aggregate value ofexempl supplies, made. during thc til\ pijfr,(J. it|r,l .F, is thc Iotal turrnovcr oflhc regislered pcrson durilrg the lar period: ;:';*:"i"ii ;:X"r"'|;J,T','l:.::.1::l::l does no, huvc anv ru,nover (,u,,,u ,i,e s:,,,r cut.utat d by;kt;;il: li.'::',n"t'91-l: not u\!ilibl( rh( v.rluu ol 'l:/r i sr',r r!. ril:il?:Jitffi ,:ffi;iJ ;.:11 ",: ilJT::il li;, il lil, l:ri ;[l'li : ji*: r il f:rplancltion.- For the purposes ofth (^(nrnr \upptrcs ind rhc rorit ,,,'",,"i]^'.ui::; it it,lrcrel'J il.rrille,l rh:rr rhc rrfr.:rrd,rr.. r,rtrr.. ,,r illl:T.?:il:::i,.li,,;;t il:ffti:;i,:i;,lfi,i:,iillli:;l ;lt:l:jl;ll rl :;:lrij:r:j (h) ^thc rrnounr 1.. al!,ng \vrrh rh. r ,xl*;*;;"1*""',w:il[,]iilj'll:,il:'Ji'l 'i;l;;1,lll;,1';ti,,i,il ':; ;,'' ' "" f)o ll;il,:.j[} '*li be cornp'tcd scpar.rcJv rbr ccDr,.-rr rN\. sri,ro r.\. r nio,) rr,, ir.r\ r., \ 4,1. Ma ncr of rcrers:tl of rrcdir ur .rj:til il1lt:it'i;Jtt,,Il:^ijilt,ti;;".:::ilt,ti,;i.:.:,t,il;:ii:i:,t;;,1,:it::; ;:,1:;llt' - "''l;,; ...,;l;i';.:' "l''.i:li il' ,l; 'i.:':ili"l;,1,i::,1;1.,1 .'l ,,1,.1:; ,.:llji :'jl (:r) Ji)r inputs hcld in srrrck lnd inp ; ."*l*lnt[l:fillii "::,;riiiii|::ilti,iuil;l;:;i l:u ;i:,l,t:l it,r'ili person on such inprls, t" !le(lil h'rJ hcurl rr.rilt,l lrr rirc rtrr,rer.err r.rahJc (b) lbr capilal goocls hekl in (ock.rtfic inpUl tr\ ere(lir irrvoJrcrl jrr lhc fcrri I )g usclirJ tttc rn rnonrhs shall lt contputco olr ,rrrrr.utr bl\is. titkillg lhc u\ciirl lil.e it\ ti!c \ cltfs /.\tretion (..tpirol gtxrl.t huw ht(,t) in t.,/ir.t \,(lt..t. (t nntttrlt tt tl tj tLty.t tha u.\e/itl rantdini ,: lil( i,] Dhl l,:i:i: ii:,:i"i,,:ii;,"|i;, ;:i,:';,:::,ti,!:;, ,),:,:,:::;:'/1'(i1:'].1 i"c ,, p,,, i o/ ,/,, ,1.,,",t (2r. rhc anrounr. as spccilicd ,,,.,,u-,.,,,",''"""""t*'t\tJit/ /il' ( nttt/tryliL'lht ; 6l) olrnlegratcd ta\ irnLlccr)lfal tir\ l) \l)rtll |k (Jcltfrlrinc(i \cl)lrfrrlcl\ lirf jrIr,l rr\ cfe(lir l4 (J) Whcrc the lax ilvoices rolatcd t prr\on \hilt *,i","," ,r,"',,,,..,,,,"",,;:l,l:].".lllt'",: lteld irr st.c( irc,.( l\.it;tl)l(.. rtx, r(.r,r.J,.,,,t rhcsuorso,,,r'".,11.',;,:;,;;;;,ii;]l:l:].:lllllil '"(r.) b;r*ri.rr rrr(rn.,,,iri,,r',,,i,,r(,rj,,1 ,,'r l;;+t::nj:,:l;jil:jl,;:fi*;.$l.T,uliti;ilii;:r\\,e(';((" "',' .eg;.re,co p"..un n,,,i ';;;ili: ,ii':Il:": ' I ) \h.rl r' 'r'rr l:'|11 '| '|r rrri ,,'rr,,,r r,,\ ri,,r,,r,r \ ,,, rr,, llm"l,pf U:'1.':] -il jjll,lt* rl l': il:ll:l' :rl l:;,',i i'lli I ;i' i | :,,;il l)l r!lltcs I() thc lilrrolliltioll ()l |1..1,i\rr.rrjo (5) .'t-he details furnished in rccl)r practicins charrered ac.nun,on, u, . uli'X'lli,,,ll'lll, *.'t "'" (r) \h.rr hc (r,,h .c,r,r,r,r t,\ ,, (6)Theamountol'inpu axcredirti)r.rh!.trrpo\csol suh-sccriol (0) (jl\(.crj,,ll tx r(t.rtIrl. r,, ff'fi.-"Tffiii:i.,:i:iffi,"t,.1il,il;l*l;,'':'*iiiilrlll;:ili]il,ll,l, . , Provided lhat rvhcrc the alt)ourrl so (lctcfn)ino(l i\ rri,fc tlirr IIc ll\ (h.tr|rl|||rrrt ,,r tlri. ffi;i"ff 1i1iil:l;:ii;':fllil;;fi,,,;*lil,iri;i;i;i:,:lj'i i;;,;i:,i:r;,,. ,,, ,,,,, ,t5. Conditions:tn(l r|lstriclion\ irr r $-orker.-(r, rhc;,n,,,,. *,,,-ii,,r.n",'ffillil jlliiii;:ll,.lii:l,i,l,.lliiiil,ill li,,l,,i::1, ;ffiJi:::H:Jj;lrhalran issuccl b\ rhc pfincip,,r, i,,cr.(ri,,s \rr,r,r \,,.r, !,,r,(r\ i,rr \{.,,r fl1]l: .*,,r, issucd b_\ rhc princifiri ro rhc iob w,rrt er sh,r c,rrrrain rtx.{t!.ri,,t\ \r,(\,,,(.,r ,,r 1l) thLrd-errrA,,t (hirlt.rrrs in r!\|)c!t ,,t g(x)(ls di\|ltchc(l to l i,)b \r,rL(r,)r r(.(.ryr(l tft, r ir :""..[fJi j1:,1ni]'" j:;:J,i:t, ;j]:Jll,n:*tl;:;tl ;ln: jllril,llt ti:l ;; {.J) \t hefc rhc ilputs ,,r .xp11.,1 *,n^1. \,,rurared i,,,5.'e,io,, ,u, ,,'.i,,,.i*',1."11"".1;,,lJ'iH,,i;i,,1i.,,i":[ii]i jl,lll]i,,illill::; trf'Dlr(d h\ rtr..prirr.iJrrrt ,.,rhIj,,hr,,rker..,rrrlrt_,t:rr strcirrrc,,,,,,.,,i,,,, ,.,.,,,,,.,,, ,,,,,,r. icre scnt,rut rnd lltr \.riij \uppl,\ sh.rjl lrr rriabr(,,,pi,r 'r,.,",,,,r,,,,*,li;i, ,nri ::,ll),i|.:':lll r'ortM(;srrt-r',,rr,r. r,r,,,.ir.,r .r,,,rr .,pltnor,t,"t,.- l,,r thc fl,ff,,,.c. ol thi\ ( lr.rt,r..f. il] il;;)ff:;l illl:anirrJrs"'trs;sharr incrt'|(le "r,ri,,)r ,,,,(r ,1,,,rr,i,,r,\" i,\ (rcr,rc(r i' {j],1:;,];:^'"rr rhc vaiuc or.rln cxernfr srllh irs fe t.!.nc(J 11i ij, s,,t) scerj()n (t).r. (aJ the valuc ol. iand and bLriltJir pufposc ol payrng starrrp du,u, undtS shall bc trkcD .\ Ihc sllrlrc n\ rr(l()ltc(' li)f llr( l:]..,11: t","" i,l *g,..n1;11 .ht,11 hr l.kcn as (nrc pcr cc.l. ()t thc \.le virtrij.l srulr secufll\, 15 ,or,"uo,.u. .[lif,?'oiD DEBr. NorES 46. Tax.invoice.- Subject to Rule 54. a tax in r'oice relbrred to in Section 3l shall bc issLrctt t,r ]:: ,*'::::1, l::1"" .onrainins rhe tolro$ ing parrrc u ra r.. n",". r1 . ' ' t4t narne. addre5s and Coods and Services llx Idcntificaiion Nutnbcr ot tlr( suppjrer: (b) a consecutive serial nu,nl murripre series. conrain,", fi;'.1,'l::",1::",:'::,[":ll'.],"j:j:i"lllil;,,,:,l or dash and slash syrnbolised as ,r,, and ,./,, respectively. and any corltorrrlrr r,,rr thereol, rinique for a financial year; (c) date olits issue; (d) name, address and Coods and Services.fax ldcntificalion NLrnrbcr of Unjclri. Identity Number, if registered, of thc recipient; (e) name and address ol'thc recipient and the addfcss ol dcli\,er], irll)ng witll t tr(. name oflhe Slate and its cod(.. it \uch rL.eini.nr i, ,n-r.girr.,.,t :,,,.1_itrcr" r t,,. value ofthc taxable s!pplv is fifiy thousand rup"., u.,ni.", (l) name and address ol-lhe recipient and the addrcss ol.rJclivclr,. rlong \\rlll tlr(. name oithe Statc and iIs code, ifsuch recipienl i. ,n,,."gi.t"r"A,u,,ilrr,"r" rr,. value oflhc hxablc supply is less lhan lilly llousand rulrces anrl thc r..,1,,crrr requcsts that such details be recordcd in thc tar invoicei (S) Harmonised Slstem oI.Nomcncla(urc coLlc lbr goocls or seIr,iccs; (h) description ofgoods or scfvicc\t (rJ quantil\ in case of t,()()ds itnd unit of tjniquu ()uantil,\ (i)(le thcfe()1, U) k)lal vaJuc ofsupply ol g(xxis or service\ or bollli lk) t.xablc valuc or'thc suppry.ol-goods or scrviccs of horh t.king inr{) r,!s(,r'r !ii\LIuIt L,f :lbrtcnrc t, :t r,t) : (i) rate ol llx (ccnlrultax. Slatc rl\. jrtrc!rilted ril\. I jti(, lc|1ir{,f\ Lr\ ()l ucsslt (m) arnount ol-lax chargccl in rcspecr ol.tarahle gir s ()r \!rvjcc\ (eu t|ilJ tit\. State 1.\. intcgntcd Ia\. Uni{rt lcrrik)r} til\ ()l !rss)i (n) placc ol suppl) ak)ng vvjlh lhc name ol-lhc Srlte. in rhc elsc ot_l \upplt in l|c coursc ol inlcr-Slalc tradc o| crrrrrncrcc: (o) addrcss ol deJivcr_v whcrc lhe srll]c is dillcfcnt li(xn lllc flircc ol.sLrppl) i (p) \\4leth{jr lhc lax is pa\ilblc olr rovcrsc chitrte (q) siglraluflj or digilal \jgnllluro ot.thc sr/Ir|trcr (ir tlis ut]thori\c(l fcprc\cntitli!c: Itr)vidcd that the ( (nrtntissiLrncr Irar. on lhc fcconlrDcnrlitli()|s ()l.lhc ( ()unrrt. by notilicrlion. stcciti- la, (rl thc number otdigits of.Harnro ::-:::"1:":*:,0"ru,,Ji,.gi,,","J$::t,;T;iJll;liil';';li,illl;,,;1,,f :l:i penoo as may be specified ir thc said notification; and ,J1 _ jl" :3* of regisrered persons thal woutd nor be rcquirc(l 1o rrrrrj,,r rlr,. t tannon i\cd S) jtem of Nomenclature ( may be specified in the said notitication: fbr goods o| scrviccs. ltrr' \uch l)tfit).1 ,r , I'rovided funher IhaI B,lrere an invoice is requircd to bc issrcd untlcf rLlr\(. ll) :.t ,:io*.:,i": (3) of Section 3 l . a regislered perso nrr i..,," ,, .,,,,,,,,ii,t,;"; i,,,, ,,, , at the end ofa month lor supplies covered under sub_secti,rn (1),,i.;:i;;,, ;i ,t,,. aggregate value ol such supplics exceed: the suppriers ,"0,";;;J';;;.;.';;i.:ii'::.1:::|.,,*ndi"ad.-!-ri(n',,r,r(n .,, si_qnatureordisirarsis*,,..r."i0,"",1'i"'Ji]fi:j,l:;:llj'i,\c N1,icr' r(i',,,,,,,.. . . Provided also thal in the casc of the cxporl ol- goods (n. sol.r ircr,. thc inr,,, ,, ,. shall carD, an endorsenrent .SUppLy MEAN f trOR IiXp()R I ( )N t,AyMIrN I ( ,l INTECRATED fAX', or .,SUppt_y MIjAN f lrOR ItXpOR.t UNt)t,i{ t}()Nt) ( )R LET'I'ER OI] TJNI)ERTAKINC WIII IOU'I PAYMIJN'I ()I INI'II(JRA IIII) IA\,, as.the case may be, and shall. in licu ol.thc details sp".;fiof ;,,.f""s" i"i. .,,u,,,i,, ,1,. following details, nancly,, (r) nanre and address ofthe recipicnt: (ii) address ol dclivery.: and (iii)rrarnc ot thc countr\ ol.dcslination: Provided also thal a rcgislercd pcrs(xt lnc ffuri\i,,'r. .,t il.rrrrc rhr,,J .,rb..(Ltr,, conditions, nirme h,. (:l thc rccipicirt is nor .r rcgisrcrc(l pcf\orri irDd (b) thc rccipicnt does nol roquirc such invoicc. aId shall issuc a co|rsolidrtcd (ax invojcc l.()r sLtch \uDpljcs :rl thf .l()sc ol cr!h respcct ol rll \uch supplicr. nra) n()t i\suc l ll\ inv()irc ill it.(r11,i!t(c Nrtll I ') ,,1 \1.\.r;.,n il ,|ll,i,\t r.. rlr.. t., ,\\i|lj, dar ir r Providcd rhrt Ntcre rhc financial instilul j(nt. incluriing a rDvoice or an\ docu|rcr)l in licLt of the suppl\' ol'scf vicc: ,17. Timc limit tbr issui g tar inv(,ice._.I.fic invoicc |cli:n.ctl t() i| |rrlc.16. irr rhc easc or rrrc laxablc supph. ol scr.viccs. shall bc issrrccl rvithjn;r pcri(xl(,1 lhj ) A"1,. f.r,,,u if ,. u",.,,t ,f," supply of servicc: s(rpplrcr ol scryiccs is an insurr:r.or lr hltJrNIrg coJrfil _\ (jf ll Don-baIking Iinitncill c(rnpilnv. tJl( l)cfio(t rrtlhi shich lltc lhcrcol i\ l() lt issucl \lllill bc li)t! tivc (ll\\ trl)l rhc (iilrr I,rovidcd lil.thcr lhal an jDsorcr of il hitnkinr c()nrpan\ of n jl|litnciitl in\titLrlitxl. ::i:l:ig: norr-hankillg lirrlllcirrt conrpar . of ir rctcc(x]r oPcflr(x.. (x. iUr\ olhcr ctrss (,1. iupplrer ol servicc\ rs ntit\ b0'()tilicLl lrr t'e ri,,rcrrrrrr't ,,,, ,,,. ,..,u,,,,,r,.f.,,,,u,, ,,, ,f,a aouncil. rtrakijr! tu\ithlc:,upl)lics oJ.\cr.\trc,! bct\\fcrr rlisri0ct pcr.s,,rrs;rs slrccillco rr scrrrorr II 25. mav issue lhe invoice before or at the time such supplier records the same in h is b(x> 1.. ,,l account or bef-ore rhe expiry of the quarter during which the sLrpplyw;. rn'id.. 48. Manner of issuing invoice.- ( l) 1.he invoice shall be prepared in rriplicalc. jn rl,c cas< . ,,r sunph .rigoud.. in lhe Inllouing rnann(r. namet\._ {r) IheoriginJlc^p) being marled as ORICI\AI FUR ItF( tplt Nt; being markcd as DUPLtcAt'li t:( )tt lc) . lhe lriplicar(.cnp) being rnarked as I RIpLI( A | | I UR Sl ,t,pl ll_lt re^rn\,orce shall be prcpared In dunliccle. in fl,e "^s. ntrt. ,,,ppty "ir",i"i.".. i" ,,,,. IOllou tng Inannef. narnelJ._ 1:l the originalcopy neing rnar^ed ds ORlctNAL lOR Rl ,Inl \l;.,r(l {ro) ^ th-e duflicare cor) heins marted a\ Dr pt t( q I I | ( }t( ,i r,i,r.ii li ' rne srflat nUrnhcr of inroic(s rssucd during a tax perioLl .i,"ii-ir" fi,.;,,r".f electronically rhrough the common porlal rn I.ORM CSTR-l. (b) the dupjicatc copy TRANSPOR'fER; and (2) (3) 49. llillofsupply.- A bjll ofsupply ref!rrcd to in clause (c) ol.sub_sccri(nr (.t) ol.scetr(nr .j I shall be issued by lhe supplier conraining rhe following tlcrail.. ",,,,,ifr. - (a) name, addrcss and Goods and Scrvices.I.a\ Idcnlilioorion Nurtrhcr or rrrr. s!pplter; (ol a conseculivc scrial number nol exceeding sixtecn cha|ltctcrs. irr orrc ,,r ttt ultiple series. coDtaining ajphabels or num*,f. ,,r. ,".;,,, .fu,r,.icn _trr ph t.rr or dash and slash sl,nrboliscd as ,.,,, .n(l ,,/,, r"rp".riu.l.,. ,",, ;;,;-:;;,,n,,,,,,,. ,, Ihereol. uniq!e lara llnrncial yeari (c) date ol-ils is\uc; (dl nante. acldress rnd (joods aId Scrviccs I.a\ ILlcltliijcllli() Nulltl)cf ()r rrtlrrlL,e Identily Nunrbcr. jl. fegistcfed, ol.thc rccipicrrl; (O Ilarrnonisc(-i S]. srcrI ol N()!)1!j|.jrturc (.oJc li,i ij((rdr or \cf\jec\. (f) description ol-g(x)ds or scrvices or b()lhi (g) valuc ol srrpph ol goocls or scrvtccs (n.b()lh lrking inlr itce(lrrt rliscorrrrr rrr abatentcnt, il rryt ilnd (h) signature or digitnl signtturc ol-lhe sLrpnlicr (r. ltis ilrth(r.i\o(l fcl)fc\'ll.ti\cl Providcd thal the pr()visos lo Rule {6 shall. , tt(rti.t tntt kli\.lt)ll! r() lh! hjlt ()t supply rssued under rhis ntlc: Provided l_u(hcr thal a \ ta\ other Act lbr the linte Ming i| lirr.ce bill ofsuppl] lbr lhc purposcs oj.thc rnvoicc ()r anv {rthcr sintilrr in rcsfccl (),-anY rr()rr-lilriitblc docurrrclll issLri(i uIdef an\ srpph shirll l)c- tlcillc(l il\ ll 1a 50. Receipr roucher.- { receipt !ouchcr I j I shrll conta in rlc rorro,r, rng panicLrrar.l'iiiXl:]" ..'"'* ,o) o l s!b'scclio,r ( I),,| \e( r,,,,, (a) l;;;i;"iuot"" and coods and services fax ldcnriricarioD Nrr)rr\,r .r rrrt. (b) a consecutive serial numl muttipl....i".,.nniai,ri;;':ij'l:t- **tdi"8 si\t(cn cl'rr..ttLr\' rrr 'irrr(- ,'l or' auil una.ru.rr.fi --Enlprabets or numerals ur sprci:rl 'Irrrrrctcrs-lrr' lr,, thcreof, un ique tbr a t-rnl,Jl'i'.";. "t "- '"-oc!li\ ci) ' rnil xir-\ u' trr birrrrr r, 'r r date ofits issuet llamc- dddre:s dnd CirnJs and Seni\.e, trr ld(r)rili.,rti,,,t \rrrrrhcr ,,. t.111, 1,,.. loenlrt) \Umber. ir'regrsr<rcd. of lhe recrpr,.:nr: descriptjon ofgoods or services; antount of advance taken: rale ol lax (cenlraj ta\, statc tax. intcSmted ttl\. LJnjoD rcrjt(n) ll\ 0f c!,ss): amount (rf ra\ ehrrgcd in fL.spcct ot.r. \r.,rc r*. ,nr..E,rrcd ra\. 1 .,)i,,n ,crrir,,f) )iil:; :"1:jl . ''' \, r\ ,. c. ,,..',r'',,r ,., \ place of supply along with thc narrre ol.s In rne course or.inrcr-stut. r.r,r" u, .nn, ull,Xl.""an d ils c.tlc. i' c.sc (ir . \or)r)t \ 1c) (d) (f) (s) (n) (i) 0) whcthcr lhe tar is payrbre on rc!crsc chargo brsis; iln(l {() signalure or digilal sjgnaturo o1.rhc srpplicr of hjs lurlnn.ised rcl)rc\cntrtr\c. provided ljtat rvherc at the tirDc ol.fcccipr ol.lrclvlrncc._ (i) lhc rale ol_lar is crghtecr pcrccnl.r nol dctcrnlinablc lhc ll\ sl)rlJ bc plid al tllr firrc {,1 (ij) thc natu.e ol.supply is nol dcterntil)ilblc. thc rurrrr.sh;rJl bc Ireirt(.rtrLs irlrr Slillc supply. 51. liefund voucher.- A rct),rri ","".r,,," ".,,....... , . irsharconrainrho,.,,*"i"rnrri,.,,i^rr'",",,.ii.1""t'",,.",.,,'l \ubsrcri()r)(l)('r \c(ri.' (a) (o) ,rxnte. tddrcss lnd (;(rods tnd Scfvj( supprrer: rc\ ln\ l(lcntilierrljr)rr Nrrrllhcr ()l l6c a conscculivc scrial nuntber nol crc m.rlipre scries. conr.i",,,*,,,,r,,,i'",..rttt"'rg sr\(ccir ,.hrf.rrcf\. ir) .ro {rf or da\h and slash r)1nbuii.",l ,, ,r.,u,uJ"""tctirls or special clra|lelcf\_ll\ |,hcrr thcfeort uniquc ',,;.i,;,;:;,:;;, ,:,,;, rttr "i tcspcetivcrl' arrd rttt-r c.rnbittirtr.rr date ol-its issuc: nllntc. addrcss il|d (i(xxls lnd Servieos Idcnrir' Nunrhcf. ir.rc*,.,",",,. ,,r,,,. ,..1,1)r ldc'rlille'lio. Nun)bcf 1)f r rr)i(r.c nunrfrcr and da(c ()l rccri|t v()lrcJ)ef j\\u ol rulc 50i er' rr) irccolrlirir'c rrit|l thc prorisiorls (c) (d) (e) t9 (t) dcscription ot go{xls orserricc\ irr rcsrr,:r.r,,t !!I!i,.L |..|,,,,.I i.._..!. (g) amounr ol rc,irnd n)adci (h) rateol ta\ (ccr)trallax. Sralctr\. i tc!frt(11 tir\. lr|li,,rtc,rit,,r\ tir\,{ r(.,.,) (i) arnount ol raxpridilr rcstcct ol \u!hr(x,(isor!(1\i.c\t((. rriririr\.\t,rt,.r,r\ InrctlJl(\l l.r\. I j..rr rcrrir,,r.r tr\,,r ,.(r\,: 0) whclhcr (hc llx is payablc orr r.cvc|su rhlrrr lJl\isi rr(l (xl signalLrrc ordigilrl signatufc ol rhc rt)t)licr,rrtrisrrrrrtroriscrl rrt)r(r.Itirtr\r. 52. Payment vouchcr._ A lay[)cnt voucl ...rion rr .r,"rr .oniui;;"';iffi,;],,i[],,i:fl:ll,l: i1,.,,,,*,,,),]r \('r, \f(,,,", ( 1],'r (a) Jtante. addfcss and (io()ds arrtl Scrviees lr\ licnrilirirtio Nrrrrrlrr 0r rIr supplicr i,. rcg jslljrcd: (b.) a conscculivc scrial nLIIbcf n{ ,nurriprc serics. conrai,,,,,*,,,n,,,,,",,'::;lli.i llii:;]":lli,:;];l:,,11: lil.u ,:;l or dash and siush s-!rrrlrolisctl ar'.-..untl ../..rcspc..rir.:lr. rrr,l :rrrr , , , , , , , , , , , ,', , , , , , , thercol. uniqUc li)rlr lillitnciill vuilr: (c.) dale ol ils issuct (o, name. addrcs:, itnrl (ioods an(l :rof!relrs tir\ lllcrlili(irtir' N||) llCr ot thf (c) (r) (c) (h) rectptcnl: dcscriplion ol F(xxls of \cn,iec\i an)ounl paidi ralc ol lari (ccr)rrlll ta\. Sl.|tcrir\. i tcS|ltt l tir\. l]lli()| lcnjtijr.\ tir\ ,,r I r\\). aln()lrnt ()t litx lltrll)lc in fcspccl ()l tlr\ll)jr g(,i,ds or rerriL.es ((rrtrrJ tr\. slale lilr. intcgratcd tl\. IJrrilnr tcfl.il(x] lir\ ()r.(.\\,. ii) DlrJ.:,,r'.,..^r\ , i. .,,.. .. ,r I )tatc i r(l rt\ (.0{jc. i0 rl\(: 0i ir \U|lrl\ In thc coLrrsc ()l inlcr_SInlc lrn(lc {rf e()|l lcrrei n|{l ,r, \rtl'rlrrr(..! (t,!jlirl \iL : ,rj,r,,rrtr(\ fl,lrr.,.r tr,\ Urtr.,ri\\t ,(l ,(.. r.,rr\( 5J. Iievised tar invrricc tnd crc(lil or dchil notes._ iecli()lr ll and credir of debil nolcs rc,ereo lo l particulars. na cl).:- ( | ) A fc!i\r(l l:i\ iJrroiro rcti,fir.(t lo i \cctir) I.l \hllli ro0rl|io lh! ti,llo\illtr (al thc wo|d ',lleviscd lnvoicc,, (b) narnc. addfess and (joods supplrcr: . !r'hcrcvcf rpDlicitblc. irrtlittltctl prrrrlrirrcrrrtr: irnd Sef\'iccs Iit\ l(lcrrrillcitti(,n NuIrbcr ol tlle (c) nature ()l-lhc doctIntcntl (o) a conscculivc scrixl nUn)llcr ot . Lrrriprc scr ics. ",,";,,r,,f ,,i,r,,,r,"i);:illli, l]i::ll":j]l,:;l;::,Jll ;l;,:]l 20 or dash and slnsh slnb(. thcreor' uniquc lira ri",i[;:l]i.,'""' "'"'esr)cerivch ;.''|(r ,,,,\ Lr,.'|r]rrri'|rr'{, (? date ol-issuc ol.lhc dl)cu )cr)ri (D name, addrcss and (jorxl rdenriry Nu,nbcr.,, ."r,.,l.lil"tii,L..*,1,1:],11,-',"'.,",', N,/,,,r,,., ,,, r ,,,,r,,( rt) nJ tc ijtd rJdrc\\ ut tltc nanre ol stalc and i,r.,,d :":'lnl.,']t ald lho ;rtl(lfc\s ('l (l( li\(r\' ir|'rrr' \\rrlr rlr( (ll) serial nrrmbcr anri ,1"," ," " tu"h t,.til'itrrt is urr-feli\lfrc(li be. biilofsupplli rr llro cofrcsporr('irrg lrr\ in!()ic( ()r ir\ rl* t r"r' rrr'r\ (i) value oflaxabje supply ol.g(xrds (n.scrviecs. rtlc ()l.tlr\ lIt(l l l r t, r r r r r , , r r r r r ,,r rlr,. lax credited or. as the casc nta_v be, drhitctJ ,,, ,f,. J'..i,ri.,,,,,,,,,i O signarure or digital siSnllureol.rhcsu1r1rljcfofhi\rutlrl,ri\r(t rctrr!rrirr\(. 11).,,^- jlttl *q'"*ed person r','ho has-rrccn gr.anrctr f!si\r*rrro, \\irrr c|l.!r r,,,,,, ,, {r,rr(. :"".i|:l lt:. the date of issuarrcc ol.ccrrilicarc ,,r...gt,,r.,,,i ", ,,,,, ,,.;,;,, ,";,;,, .,,,,,. l1::'::. ,l respec of(axabt.: supplic\ criijercd a".i"g ,r,. 1,.,.t,,,r".,,,n i;;;;.,,.,",'.,,,, ,, ,, .,, dale ol registration till the dale ol.thc issuiulcc ot lhc cc iliclte ol rc8j\t|1rtj(, Pro\ rdeJ tJrrt rhe rr.gi,rrrrrl nrr\,,|| r,r\ T:?"., y' i,, rr\ahl( ,unptic: r.rJc rr,;r r(.1;pi(i1q such periodj ,.,-, ,.:i:lll,t"1 lLntrcr rhar jn rhc ca\u or Inrcr_srlrc \Lrt)l)tics. \\,h(.re rtre \rl,,r. o.cs not cxc!r.id (rvo l.kh ;rnd lili\ thou\lur(l nrpecs,:r L..rrs.lrilurerl ,.r,r,,, ,r,,,,,, ;]]i il: ;.J."l;:T:l"t in fcspecr ol'iI rhe rccificnrs Joearerr ,,,,, r,,,,..,,u,,',,,,.,,,,, ,,.,,,,,.*.,, a1l ^,r-\ in\,,r.1..jr (tt.t,it n,r(. r.\ rLl rhc,pro.,isionso,secri,,,l;;,,;;:,,,,;,,;l,llil;:il;;illl,;),1;]i;"]l;,,':il;lili,;lI."l],ili "lNPl'l IAX ( RtDIt \(rl n t)Vt\\ltlt t.. 5rl l'qr i--^;^-. :- - -^.",".'.,x spccrar cascs.- ) n.n Inpul Scrvicr l)i\tributor iIr(,i.,c or. l\ rlrc !ir\c rDaj--bq.an ,lnpul Sc|1,ice I)isfribLrtor crc(lrt n()(c js\uo(l hr rrrr lrrlrrrt Serv/.e l)istfjt)||t()r \lrirtJ ronlatn thc ,bllowijr! dctails:_ (a) ,ranle. addrcss and (;oods and Scr.viccs lirr l(lclllijlellii)n Nll rhcr r,r Ir. l l) t Service Distribuk)ri (b) a consecutive scrial nurll ,nurripJe serics, *,"",",", l]i,i,"iil,.',li;:illl,::i:i',:.:ll; :i:llii;.i" ili, i]l or dash and slash s;.rnbotiscrt rs-,,-,.. -/..r.c.,1,"eri,.11".,,,,,i ;;,;-,,;;,,,,,,,,,,,,,,,, thereoll unique li)r a Iinancial _vcar; (c) datc ol its issue; (d) nante. addrcss and (;oods itnd Scrvtcc\ Iit\ rectprenl to \hom thc crccljt is distributctl: (c) anr()unl ol thc crcdit (Jistr.ibrrretl: :uti )sstrc ir c()r\rlr(Jrtc(l rc\i\f(l tr\ rr\t,i(c il \lhr i\ ,,t ,(,,i\l(.rc,1 jr,t,.r rll(. \, I ! ||r,r. 21 l(luIlillrlti(rr Nunlbcf ot llrc (l) ;i::H""il:-',n' sisnarure orthe lnpur service r)ist.ibutor or nrs aurho,,.,t.,r .. ,, ,,ii:'.';:']"1,.:|i1,'*1'fi,jf.':t::i ce Distributor is an ornce ora bank,ns co,),r ,i,,,\ rncruoe any docLimcnr in ,;.,,n"9-^',nln-o"l*'ng financial cornpany, a lax invoicc -tr,r nu'rbercd bu, conrain,", *" ,"a,'.,#, li ;11:::::ll,:.*,"r. ,.h"th., o, nor scri :,r\ (.2) Where tlte supplier of tax: Iinanciat insrirurion, in"ludi,,gu no;b]:-::lrice is "n insurcr or J bar)king co,,,pany {>, ,l a.uxrnvorceoranyor1.*,""rn,"",t,1",,n1.'.".Lfrnaneial uompanl the said.u'pplier sharr is..,r, or'rade avairabrc. phr.l.";;.;;;;;.,:1,:1 rhercol.h) t\hatever name crllcd, wherher issr ,,.,r or not conraining rhc addrcss ortllo]''i-u']t."lt'ttt' or not \eriall! numbercd, and whertr,r rnrormatlon as Drentioned und.. rrl. In rc( rpicnt ol. ta\able <er\ ice but conlalning ol, r,.l (3) Where lJre supplier ofraxabk ;n ."tut;on r., t,"n.poir;;,;; ";ff;:'^::::1.';'.i\ ? soods t*nspo( lsencr \unpryins se r,vi., ( .. a Lax rnvorce or any orher documenr nv,road,In a gnods cirriage rhe sai,J supplicr shall issrrr ffi "::i::$ [#,}in; lil:":#j#'x;ru]l;:;:::l;* I rl details ofpLcc "t-,ti" ""i i".,]""ri^i-8oods arc tran\poned der'rils ot goods transporrc(r. the person riabre r"' o'"","r1* *.,Illl: -:::1: :'o serrice: Jar ldentitlcation Nunbcr (,r and arso conrainins oin*,,..n,",'." li'j.';il::TL::':;i:i:: o, s,nJ\ ,ransporr nscnc) . (41 Wherc rhe slpplicr oft4xuble , :1.1i,",:. \ha,;ncr,de r,.rcr ",", ;il.;l'J:l;"illi,..lil,l,;li,,l;,ill:,,1i,il;i;., nur)rDcrcJ. irrd uhcrher ur nL,l conu;nino ,r," "r"-..-_ , ,"'^" )'].,,", containins olher inror'",,,. ". ,."",1.i.1'l:.$:,i.:i:*' ot the rciiipic'rr oi.scrvico hrrr l']^,,,--.15,f"":tl' of sub-rure (2) or 5uh-rurc (4) shar appl). Dtltkrtt ,tut.,(ti.\ tt) thc oocrirncnts r\sued rndcr Rule 4a or nrlc 50 or Rule 5 l *,uf. S:, "..f,..S i .,,,, 55. Tranrno"t..r;^- ^ ,r_.. .<,n.4 v, Evuus wrrr|our rssue ot.inroic(._ { | I | ,,r rh( f, l\,\.\ ,,r: (al suppl). of iiquid gas whe .. ofbusiness of,n" .ron,,"-*.tl"",uiill ily at lhc li,rc of rcnoval lion the placc (b) lransportation ofSoods fbr.job work. (c) transportation o,.goods fu ,d, . ih ur, er .upp1ri5 .. ,,,J :'"";:i;,:l;l l;: ,ll ;li).:,:,;lli',, ", thc consigner nlay issue a delive ,!aracters. in one or nrultiple *r,".. '" i'",inl].'ll rtrrelll .nrrrnbcr'':d rr"t c\lecding si\1cor) i"nsponarion, ..,",J,, ii" ,.,rr"*,";::::,rtJl,:;;: ir rhc rin,r,,r rtrn,,rrr ,,r.go<rrs rirr (r) date and number ofthe tlclivery chailan; (ji) narne. addrcss and Cood: con\i8n!'r. ifregistercu. ; and Serviccs lilri ldcntillcalion Nlr,ubcr ol lhr (iii) nantc. ldclress and (ioocls rdcnrilr Nurrrbcf ol rh. ".":il ;::ll;;,1,:\ Jicnrilicirriorr Nrrrnbcr or I rrriit,e 22 (a) rhe origjnat copy being marked as OR|CiNAL FOR CONSICNFTEi (b) the dupljcale copy being marked as DUpLtCtATE FOII ].RANSPOR I Ijlt: l ,,,1 (c) the triplicare copy being marked as TRIPLICA].E FOR CONStCNIjlt. fh;1 e1"4. are being rransponed on a detivery challan in lieu of irvoice. thc sr,, r ri shall be declared as specified in Rule I IB (4) ,Wlere Ihe goods bcing transpofted are lor Ihe purposc ol.sLrpply to thc rcctprcnt l)ril the lax invoice couid nol be is supply. lhe supplie. shu,, ,..u.tuto u"n" t'te ofrcmoval ol'tsoods 1'r thc l)trrp()sc ( 'l (5) -Y:il":::,:"::*,ii:.;';; ;;;JJ::T "l"l'"ii"il, i"',n ( r co,, pe c,\ (a) rhe supplier. shall issu consignmenr; e Ihe colnpletc invoicc belir.c disiratcll ('l l6e llf"l (1,) (he suppLcr shall jssr consrsn,nen,s.r,","r."ii,"L.",li.li.j,,,,l,l]lll', ,,,, c.,!r, (,r rhc \.r,seq,,eJ,, (c) each coltsignmljnl shall .bc iclornpanie.t t,y orpi", ()1. (h(j corrcsp(nxtIr!, . ,. dclivcrl challan rtong with a du5 ."nit".t o,i1, ur'ir; ,,,;,,,...': ;,,, (d) rhc oririnarcor!or.thc in'.,{)jcc shail r".-,, "i,,r,,"i,i ii,",,,,.', .,r,.rg,,,,,"u,. n..,,l,lli'llil Y..,J.,,,,,. lj; Yl illlf]"T" ,:llccounrs bv rcsistercd t)cr.,Jons._ { t) l,vcry fcsi\rcfcd pe,.s()I sr,l kccp rnd nrarntarr. In addilion r(r rhc prr'ticulrrs menrioncd inli"n_...,,,,, ,if"i:l.",io11 ja. :r rnrc rnd corrccl accoutrl ol-thc goods or sct ra),men, or ,i,x (x, ..u..." .ri".-c. urnus ;lii],,'Jlilji:j,i:,:]il:Il ;Jilji?,],."1,;:::lillli {t suppl). delivcfv challans. crctljl notes. dcl)il nolcs. rcccipt ",,,,.,,".r. n,,ri,,"", *,r.U"r_ ard refLnd vouchcls. (l) Fvery fegislcred pcf!(nr. olhcf lhirn ll de acc ,, nls (, s l cL ."o,"., .,:;t;;,'li"::;lJli:llf]i:lJl"ii,.iiiill ill; :lli]] lllllil;lii s;all conlarn friicUlirr\ 0, lhc ()l)cIjng hxlirncc, rcccipr. srr1Di,r, gorrls 1,,.,. ,,,,,",,. ,,",,,^,r., (rv) Ilar.monised Systern olNornencla (v) quanlirv (p.ovlio;;r.-\.;-""-'-"rlurc codc and description of goods: (vr) Iaxable value; xact quantity bcing supplied is not knrrwr (vii) tax rate and tax amount _ centraj rax or cess. where thc t."".r;;";;j:]:::::;;'iJ",rn::.*;.,","" ,"'.,' ,,,,, (viii) place ofsupply, in case ofinter_State movement; and (rx) signature. ]l]: o:"t.u challan.halt be prenared in rrinticarc, in r(, uwtng ntannef. nalnelJ : case ofsuppll, ofgoods. in rtr{ (3) (2) )l ).lltjl."tl :, 1bry*<l of by rvay of gifi or rrec sampre raw matcrjals, finished goods. scrap and wasrage lnereot. and lhc bitl ncc ol slrr l rrr Ir,lrrr1, ()l l(lviItr e\ rf( i t \ t.tl i'l.,t""it#:::T::l.Trson,sharrteeP and rraintain h scparurc itcco("'i1 (4) Every registered pcrson. other thi it::.::.," *:ii;;;;;; ;::ffi:J':i"'"l-;;:l1ij"1;:;l:ilJ";,,1"',li:;,1 l;l accordance wilh the provisjons of s ::11:::yl' ':r' '"*' ,"., '"n,, ,"Ji,illill ,i".l.llii;lil,:ii.liil l.ll,lil,liiiili , ,l'; ,l ll creort noIes, debil notes. delivery challan issued or reccived (lufjrrg anr rrn pcri,,,l (5) Every rcgistered person shall keep the particulars ol._ (a) names and complcte addresses ofsuppliers lionr wh(nn he hus rclriv((l lhr rt{,o(J\ ,,1 scrvices chargeable lo (ax under Inc ncl; (D) names and coDtplele addressel services, whercrequi.eo,,,r",;,i'nl]];,j:1,j,:;;;_ll:ill"il: r,.s srppricii r',is ,, (c) Ihe completc addrcss ofthe prcmiscs whcr" g,uui..." r,,,l'.,, l,y hir)r. iIe|lrUrlf frrrt., srored during rransir lrong wilh the panicLrrari.' ut" u,,.,,,,,r*, ,i,.r.,,,, (6) Ifany taxable goods are lbund k) bc skn.cd rt rn).plircc(s) oll)cr rh ll ttro\c (lcct fcll l|r,k.l sub-rulc (.5) wirhoUt rhc covcr.ol.lnr v li(J ,1,\u rcnl\. rhr. l)11jt)er o jf!r rtlrlt (l(.tr11l| r.rt,, anrounl o[ta\ pa]abtc on sLroh goodr.\ il.such 8(\rds ,,,r,,,,"", ,,,,ii,"u i,r',i,.,.r,,,,..,, (7) trvcr), fegislcred person sltall lecp rhc bo{)ks o, ittje(,Unl iit thr lrrirrciprrl phcc 0r Drrrrrrt.s., and books oIaccounl rcrarin8 to addilionar pracc ()j.bUsincs\ ,,,.,,ii,",*i i"i,i,...,,,,.,,,. ,,, registralion and such books ()l-irccounr sh., incru(rc.n'croerrxrif ri)|1n ol (rrr. \r()rc(r1,, irr\ electronic devicc, lcgisters. ilccout)ls iutcl tioctrrllcrrts shi l l|(,t t)r c|ir\iJ(1. (.ll:r!c(l (,r incorrcct enlries. olhcrwi\c than th()sc (,l clcricitl nlttUfc. \hllll ho \(:r)fr(l and lhcrcitlicf. lhc corrccl e ln \|itll hc fce,,|rlij(i ilrkl \rlrrrc lhc rrgi\trr\ are nritintaincd clcclfonicilll)..r l.,8 oi.cvc,. e tf\ c(,tlr(t ()f (lclctc(l shirll 9) Each volurlrc ol b(x)ks ol-accourrl tDilinlilined nril uitllt b\ tl)c fcgi\lcrcd l)crs()rt \hlrlJ hu .crirlll rrurnbcrerJ rl0) Unlcss provcrJ othcrwisc. il an\ (locuDtcr)t\. rcSistcls. or lrrtY h,roks ot.ircc()uIt l)cJortrjIg ll1.:::]:l:j", pcfson iu(j loUn(t lr lll_v pfcrniscs or|cf rha rhosc rcr)ri(n)r(t in rhc ccfrrtrcirrc 0r reSrslralr{Jl]. thc} shtll bc frlrsulllcd l() bc Initjrrtai|lc(l b-\ Il)c vr(l fcSislerr(l prr\(n). (8) Any cnrry jD overwriltcn. and all out undcr itttcslali(rl and olher docuncnts lre nratntaincd. (l.l) Every agenl ref.erred to ir clause (: (a) particutars "r "rrh;;;;;;;;";']-orsection,2 sballrnaiJrrain irccou,rrs der)irri,,r' rf ,i ... strpplv soods or s".",;;;;n."::::t^ bv hin. fionr cirrh nrirrcirr'rr "' "'.,', ,,, 'br pan ir u rars i".r,d i"s ;..;;p;:;'ir nr. such,prin\ ifi,I \cr',rurch. /^\ services reccived *-*n",r'.i"""Ii'irl,and quantit-v (whcfcvcr at)plirirblc) ,,1 !r(!,,t.,,{ (cJ particulars including description._]_ar!: ad quanriry (\urcrcvof i|DDlieubrc) r)r !r().(r..,,r ,r, jlill;". -.rnnt"a on bchaJIo, c\cr) pflnc,p.rJ; ru, oerdrh ot acuounrs lllni\hrd ro etef) prin.ip.rl:r,rd t' ;n|,f,i',.* receipts or on supply of goods or s.rvice s cllicrott oir bcJrirl or (.v,.r \ (12) Every registered person manufac accounts, shor;g o*",u",ti'0.,r,,i ,iltrdng goods shail mrrinlairr r)ronlhl' l)n,(lrrr,,,rl and quanl r,r \ e il;; ;;;; _JITilil:l;:1.;: ::i:fi JT,il,[ il, ;l; :i.;:,i:. (13) Every regisrered quantttalive details ol- utiiised and Ihc services person supplying goods used in lhc supplied. scrvices shall ntitillllijt lhc itcc()uflts provisior ol \crviccs, dctilil\ Lj. il|pul dcscription. value and quafltit\ lwhcre\ fbr rhe c\ecLrri(,1 ol w";.;,;,,;;; . .'", rpptielt,lc) ol r.(x)(is or scn,ir.cs rctirc,, oes!flption, v:tluc afld qu:lnlit), (\\,hcrcv( Ihee)iecuti(ntol.workr.un,.u.,,...,,-,.r,tppljcllblr) ()1.8(x\ls r)r set\iccs rrrilizerl jrr the delails ol lri)jtrcnl rcceivod in rcsj)cet r)l ,,j,.h r,_L . ......,.... , thc narnes ar)d irddresses or.suppriors riom ";;; ; ;";;,i,g,l,li:,''.*",.", tl5)'l-he recorcJs Lrndcr rhc provislons rnd rhe record s. main,,,,,,"j .n",in",,,lil,ll]i;.:,i.Jli;l,ill:i,]':,t]l:;:l;l::l.llJl,ii:::'.'" . ,,,,, ( 6) Accounts maintaincd bv thc rclrj\t .::::1-T:'*1', ;;;i;; ;.;";;;;:ffi:l, ,.#l,ii:l;::ill,ll"iil"tlll.;,1;l,lllllll,ll,llli; o,r\\rrd \unph shalt hc nrr,rc^cit r;,f rhe.pcri(xi ".,""."u ," ...i,,".,n '"l,li ,n",, *ur" st.n rccounrs ilnd d,,!uD)cnl. arc nruinlainctl ",""""ff}. i,., 1"p,.",,"""l'\ i.i],,"r, n,".. ,,, ;i:::1:ff*r1,:,;",ff "j::t:n:j ::iff*:l;:l lllf;::il;i,;; ""..,.,,,,",, ( I ) An) fcr\,'D lrrrr r g 11151,,,1, ,,r.,. ,1, ro,rardinE ,r.,, ,,, ,,.,,,.,,',1, ;:;,.,;.;,*,',"i.:,];1,' '".:ilIj,,,11,;,;:i:l;1,:iil ill;.il:l (()) (e) (14) Every registcred person cxcculin! works contract showin, - I works contfact sllall lccp scDir|rrtc rc(rrrrt\ l,,r (a) thc narnes and addrcs<e\ ()f tho executed; fcrsolls on trhosc ltellirll lllc \r(tl\ c()rrlriret r., (b) (c) 1Il).tt:t registercd pcrson shar, ('n dcrnan(r. frr)(rrcc lrrc b,,(,1,\ (ir :r(r,,rrr\ \\rr, rr r,,. r. required lo maintain undor an"- larv li)r rhc tirnc boinS iI lirfcc. 57. Generation and maintenancc 0f ::::t,n"1,o"."r,",".,,"i'n,"ili:"1iil::,,;::illli;,ll],l'li:l;l;,llilil:.lilll;lll,l:l such records due to accidcnts or nittur.rl calrscs. tirc irrIir|rrrrrtrorr .", ,_ ,..,ol., _ ,,, reasonable period ol.tinte_ (2) The rcgiste.ed person mainlaining clcclronic rceoftls sltrrll prrrrlrrLL..,,r) (lrrr,,rl. tlr{. rele\ant rc\'ord\ (-r J,\'rjitre t.. J I\ rL lr.,,r;,.,r,.,r ,,. ,,,,.. ,1. ;"": "" electronicaily readable ibnnrl ' rtLrlllcnlicrrlod l)! [irrr' irr |,rrrrl r''rpr .r rrr ;rrrr (l) Where the accounts and fccords iu .r,u . un a.u,oJ'f,o;;;;;:;i I:,::iIlil:;"i:llltlii lli,lli liilll,ll,.i,,i,l,ll;,,,1i, :::"":1:: ^":, wherc necessary,. tor occcss and ir,.! ()ltrcf i,,ri,,rr;,ri(,,, *i,,,,, ,.,",,,,,,.,, ,,, sucn access along with a satlrplc copy iI Drint li)frn ()l lltc jIlirru,,,,,,,, ,,,","i,u .,,.,, ,,,., 11._-_l:::rd. lo b! mainJAincd by owDcr or (,prrnrl)r r,t.'l,xk,Nr ,''.$,rr(,tloos(, ,rn,l rransporters.- (,) Itvcr). pcrs(xr rcouirc(i ro nrairr:rirr r.,:t,,rrtr lrrrl ,...;; ; ,;',,.,,,,,,,,,, with the provisknrs ol sub-sccliolr (2) ol.sccrjon t5. il I()r rrlr|.]r(l\ rcl,r\trrL(t 0|l1](.r Ire ]\,.t. 'hrll .ubtnir rhc J(t:Il\ rcsrrJjnJ] JI. hlt,. -"::, :^*'1. .1il; ;;;,:;;;;:,;1.,:,1;l'Ijl;:li;llllltii,:f ',ll;,lli'ill 'illt ,, ,ll 11,1,,,,,., i,"d. upon ratidnri.,r o.rhc dcti,iis li,,,,i\Jrc,t.., ,,,.,..,,,,,, ,.,,;,;;;;,;.; ,;,, ,; ;;: ,,.,,,.,,,, and col]lntunicalcd lo the said pcrvrn, person shali ntaintitin truc and behalf of such rcgislercd pcrson the proper ofljcer. (1'rfcrr fci.rrrl\ r k.\l\\.t , | \ ,tr r.,..t. tr,Ihlt,.,t t.\ t r .,rl :rrr'l:rr.rll l,r!\lr(c tjrL.,h.rrr,ls rhrrr.,t .rr.rrr,r s||.D r,.,t ,,.,l t,\ ll]llcll(l tlre derl il\ i rllr(.f dife.tl\ .l ol u \\arclx'lsc or'!ltJorrn shirll Ilitiltlll l)()r)L\ ()l pcfl{)tl l(r' \\'iliclt prrrliculrr gootis ren)irn /l tlr(. 12.) The pcrson shall bc dcctncd cn()llcd undcr sLjb-fulc (l)r,s llli,rcs irl ilr iIr\ (jthcr st:rtc or tr,ri,)r) te rr(jr\ 1,. hc cr)fJllcLl r th..\ri c.,, I ri,i, k.rj;1,.,1. i3) Every pcrson $,ho is cnft)llcd !rnd!-r _:t*1,:r ;i;",,;; ;^ili,::::il;il;;,i' I ;,'ilii lll i ii ill j jli; lnrough a l;acilitalion (.ontru notilicd bv lltc (i,rrrn)i\\i()ncf. trl) Subjecr ro rhc ffovisior)\ ol.rLrJc 56._ (a) any person cngaged it) thc busirrcss o good. t.nn.po.r..ri j.,,';,.;,i ,,;;;;- rftrnsr('rrirrs r(xxl\ \hrrll rrririJrririrr fre orl\ or and serviccs.rax,.;,;i;,;,;, ^;;l;:.l\r('cd i|l rft'|nsir h; hirrr arorgrvirh rrrc crxrrs each ofhis branchcs. ol.lhc rctti:,lcrc(i c()rr\i8ncr l[r(l e(rtsigncc li)l (O) evcry o\\,ncf or opcra&)r accoul1ls wjth nj\pcct k) lhe 26 $archouse, including the parlicLrl rs rcluti tl 1,, (li\|:rtclt. llr(,v(. r('llt. r,1( rt,r /|lr,l dtsposal ofsuch goods. (5) The.owner or rhe opcralor or-thc godorvn srral| sl(n.c rrre $xxr\ ir srrlrr Iri Urrr r,rr rr r,.\ can be id€ntified ilent-wisc ilnd owncr_wisc i|rrrl shilll li,rijit;lc iIr\ l)lt\sr(.rl \ ( . | | | | ( , | | r , , | | ,,1 inspection by the propcr olliccr on dcntaDd. (.hlftcr V jll l(clu ts 59. Formandmann€rof[urnishing(lcltilsolout}lnr(lsIpplies.-(l)lrer\ rrl,r\t(.r{.,1 person. other lhan a person reltrrcd k) in secli(r) l.lol thc lnregr.rite,rl(iorrlsrrnrl S.r!r\i., t.r\ Acl 2017, required ro furnish rhe dcrails ot.(nrlrllr(l sLrpplicr ot g,urt,,, ,.,r,1..,.,,, ,",,,, under Section 17, shall firrnish 5uch det.|ils in l.OttM (;S.l){_t clecrr'orritrrllr llrrorl,r ||,,. c^mmun,p.nrl. eithcr Jirccll) ,,r rrtn,lrEh jr | : | . i | | t , I t j , , I | ( i. l|r I,,rrtic,lt.\ tl,r ( ,:l Ine J(tcrts r)t urrrurrtl rrrpptiur ol gorrls or.\erviec\ (,r h(,llr fuf i\tk\, ||r t,()tt|\l GSTR-l shall include thc (a) invoice wisc dclajls ol rll - (i) intcr-Stalc and inlrn-slitlc supl)lic\ nrl(lc t() tllc rcli\tcrrLl pcr\,,n\i rrrl (ii) intcr-Statc suppticswilh invoiec vlllrc r(n.c lhl tNo l,r(t l trirt, t,rt.tr rupces ntade lo lhc unrcgistcr.cd pcrsorrs: thl (,, \L,liJJluLi J(l.rit,.,t .rt, _ (i) intra-Slatc supplics nrado l() uDfcgr\lcfc(l l)crso \ li,r cr rlr rirlc rjr rir\i lrkl (ii) Slale wisc inrcr-Slatc \upplic\ N.ilh invoifc vjrlLre Iptrj t\o r(j iL trrI lirt\tl fLrpecs ntallc lo !nrcgislcrcd pcrs(nl\ lir.cltell firte r)l tl\i (c)dcbit rnd crcdir olc\. it irnv. i\\ucrt {l(rrirrr rlrr Ironth tor ir\,,,(r\ r\\rk!l l)rcvrously. 1a_l-- 1",,r",,,:,rl ,,rrrs:rlJ \rinl)trc\ tir rirhe(t b; rIc srrllrlicr \hrI t't.nrril(.ir\iritirt)le lo lnc conccrncd rcgrstcrcd pcrs(nts (roeil)iurt\) in l,:trt (,1 lI)llNl (;Sl.t.| 2A' in FORM Gslli-'tA and in FortM (;s'Ut-6A rhroLrg| rrrc r.rrr()n r)t)rr.r irrcf rrlr (rr/(. date ol tiling ot !-ORM (;S'I'R-t. lOl- Ill: dctails oJ inwar.ct supplics !ddcd. coffcelc(t of rlctclo(t t)\ ttrc f(rit)rcIt iI tri\ FORM GSIR-2 Undcr scction .18 or l.ORNl (iSt.tt_{ or lt)ttNt (;S.ilf 6 rrr'.ie| setr'.rr t,r shall be madc a!ailablc k) the sufplicf clL^crf(nrieirlly iI t,,()ttM (;S.t.t{-lA rlrrougtr ttr( common por(al and such s{tppljer nra} cilhcr lcccpl or fe.icct tl)c rnoriilic;rrir, s lroc D\ ,,rc recipient and FORM C;STR-t llmishcd carlier b) lhc rLrtptjcr shlll r,li x, l|rc Uc(r r() rDc c\tenI ol modilicalions acceptcd b) him. 27 60. Form and lnrnner r)f l.urnishinH rlrttits r)l.i||wrr(l rrl,l)li(,s. (l)l\rr\ r.tlr.,r,r,.,l person. otherrhan a pcrson rclijrrcd ro in scclj(,n l.l ol.lh( f r,*,',",i, U],,i, ,,",, \rrrrr,... l.rr Act,20lT.requiredrofurnishrhcdctaitsot ijrwarrt srrpl,tics,,t:g,,,,1s,r,.;,t:.,.,, ,,,,, received during a tax pcriod uDdcr sub,scclio|l (l) (,1 srcti()ir tll slr;rll. ,rrr lJrr lrr\r',t ,r(.t,r l , contained in Pa.tA. l)art Iland l,a.t (.of lr()RM{;Sl.l{-lA.f"",r,,"".f,,f.,,,1,, ,.,*, ,.,, insub-Section(l)o, tJre said scctio|ind lirlrtjs| lhc sn||tc l,()lif,.1 (i\lll ., t.It.r.rrr,rrrr,rrrr through the cornmon portal. eithcrdircctl\ or liortr ir laeilitatiorr ( eItr(. |lr,trtie(r r,\ |rr Commissioner. alicr inclrdinr lhcfcin dclril\,,iru.t, ,,rt,.r' i,,r,,r ,,,;,;,i;" ,;, , ,,,,,, ,, t. bc trrrn;.hcd und.r,.rn ,..cii,,n r2r ,,t \L..tr,,rrlli. !r.l ..t':il regi:rcrcri tersun shelt tlrnjsll lhc(tct i/s, il irnt. requifc(t rr|lrter srrI seLr,,rr 1r1 ol Section 38 clectronically in FORM (;Sl.lt_2 (3). The registered pcfson shall spcoiti rhc inwlrrt \uppljc\ in r!.\t)ccr ,,t \rtr.tr Jrc t., r,,l :]itibl"l :1*l ,u,1, ": pania ,v. r'of i;pur rrr c&dir irr t,.()r{ M (;s.t.t{ 2 rr rru r su( r, .r,r,,t,,r ,r \ can bc dc(ermined al thc invoice lcvci (4) . The fegistcred pcrson shall dcchrc thc !rlnrlnr ()l ilrliN l)lr irIur tir\ .r(.(ll ,,rl inward supplies which is rclalablc to nonlr\ahlc srilll)lics or fi" 1,,,rp,,,",,,1f,,",,,,,,, ,,,,r,,,,.. and cannot be delennined at the invoicc lcvcl iD If()ilM (;Sl.l.t_? (aA) lhc details ol invoiccs lirnishcd hy iln.o,_r.csi(,c't llr\irhlc ltt,r\(), i, lr\ rrtrrr ,l FORM (ISTR-S undcr rulc 6:t sha| bc n)l(lc aviritll)I. r,, rt,",..lpi",,i ,,r .,*,,i ,,, ,,rr, n ,,, [ORM (jSTR 2,4 elcctrnrjcally through rhc cornlr{,1 J]ofl:tt ,,r,A rt,e .,,ut rerit)r(rr nlr\ Include the same in FORM (;S-l.R_2 C5)_ The delails ot invoices llroishcd b), rn tnput Scf!i!c t)isrrihrr,,r ir 1,,\ rcrr,,r rr FORM GSTR-6 undor rulc 6J shrll bc nrade ur'uilahlc ro rJrc fcritricnl ,,t i.r(rtrt rr t,nr.t |t , )l IORM (ISTR 2A clc(.lfolieoll"r llrroLrgh lhc !trrlror trt,rrirl ur(l tlr,.\ri(l ta.rIr(.r)r rrir\ inclrde the sane in !.()ttNt (;Sl.R_2 16) .lhe delails ol l x deLluclcd al sourcc lir|rrishcLl hr ritr rlctirrtdr ||r)(l(f \ b \.(lr{,1 { il of Section J9 iD FORM (;STR-7 shall bc nrltlc vlil:rhlo ro llrc ilcrtrrL.tt.r. i|l t,:r.t (.(,1 FORM GSTIi-2A cleclronicaJly lhrou i,,.tua. tn" r"n," i,, r,i;il ;;;;.,o-;".**', rDc colrIDo ponirt l'n(t rJre saitt rtcrt0rrcc.rrrrrr 17) 'lhc dctails ol ta\ colrcc(cd ll s.ulcc [rnrislctr hr rrr c-e.rrrrrrtree i)r)rfirr,)r ,r(rrl Section 52 in FonM ( jS.nt_t shatj M n,attc uvaitahtf i, ri,";,,;.:,;;.;;":,:,;,l';, r,n,.r (.,j1 FoRM cst R 2A elec(r(nricaly thft)Lrsh rhc c(xnnron p.frirt , , .i , ,,i; ;,;;;;, ,,,,,, ,,,.i,,,r. lhe same in FORM (;St.R_2. f]_^ In" details ol irrwrrd supplics or 1.1(x)(ls ()r.scr!icu\ or holh Jirfnish!'(l if I,.()t{t\l GSTR-2 shall inctude rhc - (a)_invoice !visc det{ils ol all inlcr-stitlc itnd rnlrt-Slutc sul)l)lic\ receiretl lloDr registcred pcrsons or unrcgistcrecl pcrson". (b) inrporl ol goods and scrviccs nadcl a d (o) dcbit and credit notes. il-an\. fcccivccl liojr sL,pplicr 28 j,|.,,'Til:lu.,lliliTJ''i:'l;l'l:il'l-r'r'''{'ntrrr}rc'|urn (r)rv'l';r 'lr ':rL.',,,r,, :0 2.","" iip*i",,;;'il;lJ:lill,l,i,:[lii]ll';fl;ll;:[ll.j;i:lt:lill,,jl;,,i1;, )ll unocr seclron I0 or sccli()ll 5 | or. as llt( speci,,ed undcr.",,*i," ,lj,;,:"'";ii':; ll,llii;'tlI; ii,i;:l;lil,ili lil]i;l,li,llll comrnon portal eithcrdirccrllorlhft)u8l) l tirciiirrlror (.crrre,,.r, ,.,ii,, ,i,,lil,;,, , , . (2). - PartAoflhcrcrurnu[dersub_rUtc1])strllt hc clc!rr(, irir y f( (,irtr(t () rrt.rj.r.,r.. ot inforrnation furnished thft)Ush r.()t.lM (;sl.t{_t, tr<llrrt r;sri-: i|lx, t)l\(.,t ,, ,,rtr.l I iabiliries ol' precedirg rax pcrioJs. (l) !very rcgisrcred person tirflrishing thc rclLrnr rr(lcf \l|t, Rule (t) \trir . \rhlrrr r,, r(. llrovrsrons ofsecrion 49. dischargc his tiabitiry rowrf(Js rir\. ,;s',.;,,.;,,;r,.,,... ,, , , ()ther amounl payable undcf rhc Acr rrr rhc prrrvisions 0l tlri\ (.h;rt;trr t,i .,t.r,,r,,,1, rt,,. rlectronic cash ledgcr of cloclr(nric cfcdil lcdgcr i,td iltcllr(k. rtrc drr:r,t., irr l,,rt ' ,,t tlr{ return in FORM cSl'R-3. i.1) A regislered pcrson. cllinrint lcl.und ol.arrl balance irr t/rc elcr rr,,rrit. ri rlr re,r1lc.r rrr r(curdancc !\irh rhu prr,viri,,jlr Ut sirb_* ;[inli*iitif';;;ili1,]ri::liit"(,llJili:illi,,1:,;:]lii;t:,ll,l l,l;iuti,i; t5), . Where the lilnc li it Iirr t.urnishirrg ol dcllrts in I,.ORt\t (;Sl.R Jnd in FORM CSTR_2 u|l(ier sccti(nr .It has bccrr errcrrrlctl rntl rlrL. rvarranr. rclLrrn in FOIaM (;S,l.tt-Jtt. irr licu ol.F()RM (jS.l tt -]. mirr lrr nilnDe. and subject k) such conrlitio|s lrs rrriry bc nolillc(l b) rt,. < .,,mnrr*i, I rIr(l( r \\ir,,rr t/ , irt rrrDstrrrrr es ,.r, lr' ",\hc{l ,r \|( tl 62. Fortr and tr:rt|ncr of s hnrissir)n t,l. qrnrtrrh r.(.turll 1,1 t(. ronrthsitir,rl ::lltl"l. (,1 ri!ery fcsisrcrcd porso,, f,r) i,u ,.,.. ',, ,,r:; ::.;,,;",;,i;1,,,.'il,, ,,,. ,,,,,,,,,, celarts c('nraincc, in troItM (;SIR_,t ,,.,",,g ,r," J","ir,,',ii,;,.;;.1," ,;i,:,;;l .lll,'l]'i.i,iii,ili:il;. iii;l;::lll:,; i,iil:,:lllii ,l:: L1"""'il,ll.i"l..)]llli.rirL.tr) ,', rr,n.,,!r,., r.,(,rir.,ri, ,, , i,,,r(,,i,r,'I.d1,, ;;,.; ,,,,,,,,i .,,,,,,., j::... - ''J r(!'\rcrljd fLr\r'r lLrrnjshi|lr Ihc rclLirr I||(lcr s l) fule (Jj rhrr Liisclr:rr1qe his lj:llll l:,,iiy: rrr. irrlcrc,r. ncnrtr\, lics.(n.iu) orr,"r,r,uu,,, 1,,,,,,ti",,,,,i,1, ,i," ,r., ,,, ,,,. n'.'\r\r. .,,1 rlri\( lr.rtrrrl,\ (l(r,jrirrr,rtrlj(.rc.rr,,||i.., rrlr lrrll,rI (l) 'fhe fcluflr lirrnishcd Lrntlcr sub '1rlc ( l) \hlll incj((lc the _ (a) rnvoicc wisc intcr_Slatc and and Lrn-reSislcrcd persnn., unli""'-t"t'" irrwrrrl \trpl)li(\ rccc \..il ll()rrr frti\lcf((l (b) consolidalcd dclails ol.outward s pplics Inl(ic. _l].i.1.,t:::1"1 persoD rvho ha\ oprcli ro fl) rrr unrlcf \ccrirnr t0 rionr ltrr t)csrrr rs ot.l 'Inancrar year shall. rlhcre rcquirctl. lirr.rrish thc dctail\ ol.(nrlwrr(l ,,;; ,,r" ,ii, , , ., ,, ,r, ralurr under rulc 5c). Rule 60 xnd Rule 6l tirtrle to 'rnistr s'ch;;,;,;..; il;,, rctlrirrg lo rt)e fcri(xl (turilr whielr rhc lclsorr rrrrr non,h of scprcnrbe, o;i;';;;";;il,ll,,llll.i]li,tI ii,l,il;,l:lll-ll;illi;,'i:iJll ,lliill: ptcccding linancial ycar.. $,h ichcver is c_.rItrcr.. Explanatton. [i)r thc purposc (]J.thr r,,..rigio," u, u"";r ,,ii,il;'.,"il:,",,":I;,1,,1;ffijll:j ;i:iil ,ll;ll,ll.,,ll:,i,iill :lll;lljllf lor (he perjod prior lo his opring ti)r lhc colrp,,riri,r, ,.tr.ur. 1],.1:!,".::o nr.rr\r,n,,pr,ns r,, s,rhrt*w ti.,,, rrr(.c,,,,,r),,\iri,,, \.t,*,k.i,r t,,,,,s,, ,,,,,r,,!, or \4hcrr ,,prro i\ $illrrlrr\\ rt rlr !111,r,.,,.,"ir.,.,",;;;; i;;;;,";;.:ul];llH;1.:fi l,i'lii;,,il1l"i:1, iil]]i,'ii::;l:, ::lll:; l, rnFORM(;s'tR_.1 rilrhcrtuc,t.rrc,rftirr.ni,rf,;,,r,f,"',:.,,1,,,,t,i ,i,,.u;l;,:,:,11,1,,r,,", ,," ill5JJffi::?iJ:",ncirr leirr or [rnlshrns or.lrirrUIr rcrUrl 0r rrk. r,r1.(.c(rjllr, rIr,|lk r.,r \ (.,,, ,r,a:. "l:y and manner of sublnissir)fi ot. rrtIr.r t,\ lo|l_r.(,sirh.||t In\nt,to tx.t\,,,, ^cvery regr,steretl non-residcnt tarablc pc.rs,rrr \l)lll llj]ri\h ir rrrurrr r l,()t<Nt (;sl lt a eiectronically through thc coDllroll r] norined bv rrre .,;;,;;t,,,;';,,.;],,lillil1l :'!l': u'':."' (,' ri'|'I.r'|rlrr :r r;'|1'|r'|r'i,ri('|,, ( .,,,,,' supprcs and shall pay rhc ,r^. ;ur",.".1"1 l.'1"1.""',1hc (lclrrils ('l 0rrtrrrrrtl 'rr||li ' rrrrrl rrr\rr,l .+crorrhcpr.risi..s,,-,r-'ti,"lt-,iiilii,li,,,.iil,:illl,,l;]i,,;:'':lll,,,ii,i,,lii;ll:;i:l,,lii wrlnrnscviirijirlsrtrufrhctr\rLt,rJ,,t rhc vatirlir,r, peLi,,,t,,, ,.r,i,,,,,ir|.,,,,,,.,,.r. ,,.,,,, 64, F()rm at|d ntanncr (rf submission and-,,alabasc acces,, ;; ;,.u*;;:.:;#11i",1,J"1.';;,1i1i;';lll,liilll:iJil:,llilll:: rnlo.trlr.' irnd drrir hjr!s .re!c\\ i,f rulric'rl scfr,... ,r,ri, nir.. i,,,,,,;, l;,;;, , , ,,,, ,, rn rnirr, othcr rhrn ir rcgi\rcrc(t rcr\,,r) \hrll lltc rcrufn i, u, r,inii,i:ilii_. ,,,1'," ,_,,,, ,,,, t$enlicth da) ol-thc rronth sLrccoc(ling rl)c ertcn(tirf nr(,nth ,,, ,", i ,f,,. .,,i ' ' ' ,91.-. ,lll.-r: "':, nr:rnn(,r (,fsuhnriss()rr (,t rctrr.n h.r.xI t''t'|rr s(.rr i(.(. l)isrrit,r,r,,r l.].:,.1.,]"n", scr!,i(:c t)islrit)ur(x.\h:r . on rtre hirsis ol (j!r,,ir,.,",,,,i,,.,r t,, r,iiHnl ,,r,u u.,, :::lill'1",:i:ylfi,,,l, ,,1(r rdLri,,s. c(n.,c(r,,,s., ,rurcri,r1, rrrc Jcr.rrr,. rrr ;;,.;,,:;:,;; ,,, , ,, fctunr In F()RM (;sl.n-6. c(rr.inin! rl,e-.rcr,,ir,,,r r,,., ,,.,;:."; ,,; ;;;:,; :;:1,,, ,,,,., ,u.,.,, :.::]:;:..:ili il, ,i issuctr-Lrrr,rr:r ,ceri,,i, :0. rhr,,ugh ,," .,, ,,,, ,, , ,,,,,' ,,, .,,;;,1 ;;... . , ,, ", r I n\'trrlirtt,,| ( cnlr(. ,,rjtlc,j I,J tl)c ( ,rt i\,i,,rk.l 66. F,JrD and lnDncr of sthnissi(,rr source.- (l) Iivcry rcgisrcrcd ,.,",,,, ,:11.|;:i1':', hI a t,ers.tt rcr||rir'(rl t(' rlt(lrr(t r,\ ,rl lfi:",,:, :i, ,r,i, ,,,r..1",i"*..r ;: I'.,::lll[j ll,ii"iill,j.,,ll lllli'i;, i:llil,,i;jllr,.l; ffi::"i:i]l'l:l]ffll thc corrrnron ,')'|1..i ci'|r'|c'r (ri'|'.,rv., ri,",' " r,,.rrrr"r,,", ir.',,,.,-,,',,.,, t2) lhc derails lirrnished b\ rhe llect.onicall) to cach ()l.the surrolicr.s lA on thc cornntorr por.tal alicr Llic duc 0ed1t(11)r t)dcr \t|h l'lrlc (l) \hl1lj l)c nIrrl( ir\irjlirl)]e i l'{rl ( ol t,()RM (;S,t.ta_2A il|xt l.ORllt (;St.lt_ dalcol l|'lin8 ol I,OttNt (;Sl.R_? rr sub-s(crioI (-t)r)t sceli(xr 5t shrrll lt issrrctt t)1 (t((tIcr,)r rcluflr lirjrrishcd urrricI suh r. lc (t) th()Ugtr rhe eorrrrrrorr 1-l) fhe cetilicatc rcfurred lo clectronicall) on lhc basis ol.thc prlar rn FORNT (;St.lt-7A. lL) 6?. Form and ,l|:.D||er ofsubnlissi( operator.- ( 1) Evcry clccrronic ",,,r,,,,":1.:'l l'.|tl"'"ut ('l suJ)t'lics lhr'",8h n se.crion,52shar,,",i,.n".i"i.,,",,,',,,;;;;;i':lJl.ll'i:il,l;1.:lili:l';i:i:,,lilll::,1 l,ll]l,l etlher direcrJy or tionr . t:acititarion (.cnlfiJ n,)li1ir(t f,. ,f,. ,.,r,,,"J,_i,",,., .,;;,,,;,,,,,,, ,,, ,,,,,.. ot.supplies effcclcd throLrgh such oDcfilt sub-Section ( l ) ol scction52 (tlln(l lhcllrrr.rrrrl ('l lir\!r)lk1lr(J itrrr\lrrr(,1 fir,hr 1i.]-.-- fl,:,*',',. Ji,rri\hcd h) rhc,le,rar.r r/,r(rcr !uh-f,,t.. 1) st'rlt rri. ,,,i,,t(.,,\,,,r,,r,r(. crcctronrcalt-\ rocJch.l rhu\rtrnti(r\i'tlrl.(.r,1 U,r,,,nr,,i,l,ilr,i,,,,,;,, il:,:ll, ,, ,,, ancr ttte dlte datc ,,l tilillg,rt F()R\4 (;S t t{_l 68. Notice to non_filers electronically. to a registcfcd or Section .15 or scclion 52. (,f returns.- A r)()tiLc iI pcrson who lirils ro,irj. istr l.()ltM (;S t R-.ti\ \hirll rrllrrr |(,rf s((tit' l(, , rl 69. Matching of of input tax credit on 4i. shall be nratchcd GSl R-3- :l1i:l-.lllll,l:,rax crcrrit._.r.r,c rirrrorrirrr rrer:rrrr,(.r:rri,,r, ro rr,r ( rj,,,,, ,rnwrrd supplj!'s inch(iin!r iorDorrs. provisiorrrr i.rrl[,rrtrl ,,,f,, ,..,],1,,,, Lrrldcr seclj()n ,12 alicf lhc (,oc (lrtr ,i)r li[ni\hillt.t rlrt. rctrrrrr irr t,.()RAl (a) Coods rnd Scrviccs t:r\ t(,c tiilcirlior) l0) Co,'tl' 111.1 5"rt,..., lltr hlelrjti.;rrr,.|| (c) invoicc or rlchit nolc notnbcrt (d) invoice or dchit nolc dltci lrn(l (e) tox lrrnount. Nt||lthrr 0l thc \Lrl)l)lirli NInrb(r oJ tirc | (.. it) i!.r I r _ - ..,,1.:iU"U .rtrar whcrc rhc rin)f tjrn.it .lirr lirnristrirrg r,I)Rt\t (:s t | \t)(.,itif,i L),,,n.i ::^".,-l:ll ,t l,'1 For{M (;s.r.R_2 speciIcd .rktcr scLri(,r Il trx\ hrrr} c\re,(icrt. rIr(. (tirrr L,l natchtng rclaljng k) clilim oJ.irrp.l lar cfcdir ,t,,,ttuto, tr".rr.,,,l.,i ,::.,;;;;;]i, Provided tirrthcr rhar the Cinnnrissio o.a.,..""r.na rr".i:,r";;,il;;;.;i;',;'i,llj:l;,,i'l,llli,iiilli,lllll:l'll:l::lll1l:1 ", t.',. j,, specIred thcrcin. llrplunatiott.- Ii)r lhc purp()sc ()l.lhis nrlo. rs t)crch\ (iochl!(l lhlt (i) 'lhc chiln ot irrpul rar cfedit in rc i-.,n:1 **" "..";;; ;,- ;',1":l;;ll::'jlj 1il";::,1':l,liil,i;illl lllil' l:i,lil; anrendnrent shall bc trcatcd as Inrrchc(l it-lhc cor1.c\p(nrling :'"n,,,i, i". ,r,",,rU*, ,, valid rclurn; 1:? lft t'""11 of inful rax crcdil srrrI bc corrsidercri .\ Jnirlcrrc(J \\hcfc rhc irro.rr ()l Inpur tJ\ Lr(J,r r l:rirrrutJ i, crlrr:rl r,,,,r1,._.rh.r|1,.,,,.,f,,,, ,.,,,..,,.i .,,,,,;.,,,,^ ,,,.., dcort n,,lc l,) lh( i,rrru\p,,IJrng.Unt,l;cr ]-0.:-_.^Illr,..":":u,"rc'' of inprl r:rr crcdil nD(t (,xn '|r unic,r ri,,n rcIo,,t: I t) | rr(. r,r,,l :".::?l:1:-:.' clri,n ,.,r innur rirr ercrtrr ir, rc\pccr .r i,n\ ,,,. ,,..",;. ,;;:'.i;;;i ,1,,.1,,,, ,,.,,,,", (r) or sccrrun 42. shall lt nlrrje.rrlrrllrhlc crairninFORM(;Sirlr,ri"-il;;;i,1,.:.:;;l;ll];l]li,ll'r,cr!..i\r('c(rr,('\,,,,,,,,,\,,,,,..,,,, (2) The clairn oi inpul tax cfcdir i ;:m$::,*#:*::ti;li:i,l*:i::.1;;.[:l;ii,i:iii:t];t;t[,:,]l:rtrt;llt,,iriti;i 'r,'ru,i'iiiiiil;;;il:::iii'"i:,',;'t'rr"ri'..rr\ "''r'|( r\j""',,,,r.,,,, ,r .r, rr r 71, Communication !tnd rcctifi rrversat ot-claim ofinpu,,u, "r"ul"""t"t of(liscrcl):ln(.l itl (hinr r)l i lrrrl tn\(rr'ilitnnrl In respect of any rax p.r;ua. rn".ir;"]1 ".1.1],- An) (lislr'cl)irrr(-! irr t/re Llrrirri"t rrrt),tr Lr\ (r( tl,l :::i':ffi"';,i11;:,t;3*JItifflil,liiili,1'll:l.iiilfll l,illilf,'::llli;,i,i'l'iit'ti i*:,:"m rjii:l*iltiJtiii iiH fi:lli: I I ;:ri,i; ; tr;r iill) i|;lir;l,i ill out. lalc ()l.thc nr{) tlt i|l \\,hiclt thc r,tlrt(hl||t /llr\ t]r\.n ( il, r(.,1 1l],^", o r,1ry,,": . whorD any discrcpirn!) rs nra(,c lvirijirtrk ul(,er \utr-rrk. (rJ rrir\ rrirr. surtabte rectilications in rltc stllenten which thediscreparrf ;;,;.;;,,';:ilJl' ()(/r\vrrr(l \trPr)ric\ to l)! rrrfrir\rrt(r r'!)r rl'|( ,,,,'|,,rr, ,,1 jl].-., O .":]f,"'1, ro whorn rny djscrcplnc,r ir rrr:rrlc rl.rrrlirt,tc lnrter \ut) nrl(.(,r lrr\ rrirr.,. slrrlirhJc rrrliticrri,,r)\ i' tl( \tJr(r'(rrr .r ;,,*.,,., .,,,,.,, . . ': :':'" 'i",',,. which the discrcpancv i. ,nu.t" uu";t"tri.l'l i"t\lr(l \trl)|lit ! t,, bc lir i"|cri lor rlr(. rroolh ',l ('rl - \l'hcrc lhe discrcplnc).is n()l rc!rifi(l ull(lcf \rh nrtr (.,),,r \rit) rrlr (j)..ri irrj(,l| t1, tIe c\tcr)l ol discropiutc,v shall hc arlde to bc tirrnishcd ," ",x, ,ra:r:u_rtr,lr) llre otrlptrl,lir\ li.bilitr ,)l Ihr r(.iJr(nr ir tri\ r(.rrrl discfepancy is Inadc ir;;;;.. "- r('r'Ilrc In(n)lh srretettlirrg tfic rrrr'rrrlr r,r \lri!lr rlr(' Erplanation. Ii)r thc purposc ol-this |rrlc. it is jlcrcb), dcchre(l tlrrt , fi) Rerlilicuiun h\ r \r6nt;,..,,"..,,,. ..,,.. (-,,,r.c('t. l r(' ,tL.ljrit\..1 , ,,!,rNi ,t \ llrl\ l hrs valid rcturn so as kr mrlch lhc d recipicnrr cllrl\ {}l c()r1c'l)oir(lirr! jrr\\ir|1l \rit)|h (l(r[rrr(i h\ rtr(. (ii) Rcclilicalion b,v lhc rccipjonl ntcan\ (lcleli,,tl or tLrr.rcelirrg tllr (lctirjls ol l0 j,.,,irftl suppl) so as to ntatch lhc dclails ol.corrc\pondrng {)Ul\\irftl \ulJJrh (ie(liIc(i b\ tlllJ \ltl)l)lrcr ,?.. Claim of input tax credir o l :l:l:l: "1 'r", ,", .,"u,i ,"-,,,"'u",,,,i.':,:l'lj;,iilil;,,:iT,ji',i,: l:I;;,]llli:l, lll",l: regrstered person in F()ltM GST MIS_l clcerf(ntrcu l th|1)l18h lhc ror)rrloI l)()r1itl 13. Matching ofclaim ofreduclion ir the (,utpu1 tt|r littl)ililr. ._ rc jirlk\!iIg dclaii5 relatrnts tn rhc rlriDt ,,1 jcJuclioI in i,lltDUl.tit\ Iiirbilit) shitll hr rnrrlehctl lIt(lcr rcti(xr ].1 allcr rhc duc Lhrc li,r lllflt i\n;n!, lh( I (| rrrjt r l.( )l{\l (;\ | l{_.1:_ (,,1,.t\i rrl Scrr,j,cs Lrr I,hItrtij:rri,.I \{ l,(r,,1 rlrr,r,l l,tkf. l2 (b) (irnis ald Sclviecs lrrr (c) credilD()tc,,Unth!ri l(lcrrriJifirlit'rrNrirrrlxl lr|,( r.trIrr'rrl. (d) crcdil nolc dltci lrnd (e) t:rr lrrr()unt: Prn\,idcd Ihitr \hcre lhc rrtrc li|lril FoRM (;siR-; ;;;.":,,:;]',;' il,](x ['r'ri\rri"rr r'r)r{]\, (;s'r r{ | ,,,,(h., \,a r,,,,, r/,,,,,r redu*ion in rhe o,,,pu, ,"i i;;;1,;,";,,,;i; ,,:'::llJi::l llli ifiJil. ,,, ,,, ,,( r, ,,,, ,,, , r.,,,,, , , ,...'-l*:1.f,n,]-,har rhc (i)rnrn issi(,ncr nrrr). r,. rtrt, r.ce .rrrrrrc'(t:rr,,,,,, t, j rtrr ( ,,,,,,(,r. .\ oroer,cxlendlhedatcolmatchingrclatingtoetr |lot.r((lrrti()Iirr ,,rr111111 1;,, lrrl,rtrt\ r,,,ri, ll oaae as lna) be spccillcd thcrcin Explanotion.- l:ot theptlfposc ol.this nrlc. r\ hcj.ct)\ (l(\ lilrc(l lIl l li) lh< ilcirn ,,1 rqrlu.ri.rr il ,,rrrrrrr r.r. FORM (;S t R-t rlr \\(.r( ,(i.{\t(rJ GSTR-2 A rrrrtr,rrr ,rrnrnJrrrcrrr.hlrtr lr llrnished a vrlid rcluro. (ii) 'l'hc clainr ol.rcducriorr iI rhi: I rheamo,,nl ,,,.,,";,;-;^';;,;lilil:'il) 'i:iillll srrrr rr'li"rrs'l'l'rr 'r rr,re,r ,,rcr equar to or rnr)rc ,1,uu ,1," .,1lll1 'll]ll l'i i, 'r'r" r(11'r rrri r(rlurrr0rr L.lrrrrIcrt r., reducrion adrnitrcd anrt ,i;:h;:llil: or 'rrPrrr rrr\ rf((lir irlicf Irrl'irr! irrrr) ir(r'|)rrrrr rlr(' in his valid rcru'). r'gcd ()n slrch crc('il rr('lr b\ lh( r,rfc\l)r)rr(lrrrr' rrrir)r( rl '1 !in:rl:rc(ct,rxlc(.r,t.r(.rlucri,,l (l) Ih. linor o;."p;;,.",;;]:i;;" ll''l'rtl:' r:rr linbilirr :tnd c.nrDrrroi(nti",, rh(r(,'t: period. spec licri i;;;il:;,;;; ;; ;,i :l.llllil,: ll ; ;lill il) li::I]il, :l illl,i ll,i , l: l;i: pcrson rnakjng such clailn irr FORM ( (2) The claim ol-Icducriou ,n uu,ntt' n"t-' llrr.rrgJr l'! r.rrrrrr(xr l)lrrlirl Deencommunicarcdi,s is-nrarchedili l] l],lil]l ]."11.:ll)i,',,|'1f "''l'uil'rir rrrri,rr rllr,l :-Tl::.-.1i":'l,",l.r",rr o" ir""ri,,".."n,., :;:,i:ilJ:,]l];:];i::::;:, ,,::i;1':.ll;,:],: l,]; marrng such clairl in tOltM (;S.I MtS_l tt,,.,rgt, rt," .,r,,,,,,,,, ;,;.tj. ^ .' ii;',',.i"J,iT"","ilJii'il.il*:::illi:,1i: (rdis(rcr)ancl in *(rucli,,n in ourr,,,r r,,r ;:ff:Ji: HTji,.Jil ji*iJ*r;:,ljl, t, tti ,it,:,i ,tfi, ii :}lil lJillri,l,ll :rl il-:t":"r,,tJ;.:;ffi':'J:,1:l;'ll";:,1".,",.,1:lJ]::;l;l, ll,:_ ;:, illf * ii €rectronjcally in FORM GST MIS_ | ar ,,,*,, ,n. i._,,"" n;;, :l;;J,1Tl::il::ll ;i:llJll;; lli ,l,lll,iil lli ll,i,i (r). A runplicr t,, \hr,rn inJ Lii5crcDir surtabls r€ctrticitliorrs In rhe srarcnrenr ,ri::1.]:l','ut.\'.ilabJc.undor \trb-rrrle 1 I ) rrrrr)' rrrrrko rrIieh thc discrcp.ure-r ',,"od. """'l"li. ' otrl'uard \t/fnlies t. hc lir'rrishttl li)r' l|c InorrJr irt lilhiJit\ Dl |lrf Ifcitle(l ilrru ro isrrrrrrrt ,,t ,r((tit l,n(! |l co|rcr|orrrlirrI ref iIk.||t r t,()t,tAl ir\ r)|rrrlrr(l it rtr(. \irirt r(( rIreIt tr,r. 33 l]].-.,.o'.:lf,"l, n,whi,r rny rtisrrclrrUrel is rrr:rr[,,N,rit.rt,tc,,,,it,., ,,,]r, ,,,t,.(l),,,i,\ ,,,i,r,(. surtable rcctilicalions in tl)c \tu(cntcjrt ()t It\!itfrl \ l)lrlrc\ t(, l)(. l ri\lrt1l t(,r rlr l|r.l|tlr Il r,r'hich the discrepancy is maclt availulrlc. (4)^. wherc,rhc discrcprrrcl jsrorrccriro(r rin(rer\ur)rLri(.(.)l.r !rrj r.r(.i l).,,,.,,,,,,,,, r,, thc e\tent ol'discrcpancy shall bc ir(t(lc{t t(, llrc o0tt)rr r", fl"i,ifi,., ,,r'r'f_. ,,,I,I,f,,., ,,,,,, ,,,.,,,,,,, 1o the eiectronjc Iiabilily rcgisrcr l|n(l is() sh()\vl i hi\ rcrr r i t,()t,|\t (;St t{ .t t,, th, month succeeding thc rnolllh in w,llieh lhc (li\cfct)l| !\ i\ llri,(l(.ir\r,iJll,lr E).plen.1lion - For thc purposc ol rhij, 11rlc. rr rs rlcf.t).t (Jcrlirrr(l tlrirt (i) Reclillcati(nr by a supplier t)tciIls drlcti lt oI c(nfr.tiDtl tl|(' (,.tirl. ,,1 irr ,,ir$,l|(r suppl) in his valid rclurn so irs l(l declaredb}'lherccipicnl;,IllilleIlllle(|ftlIiIsrrlcllrrL.sll,rrlIrrrtl|||\\iIl(i'||Jllll\ rcclploDl jr)cnls ilddilll of rr,le(tilt, tjtr (k,rilr\ ,jl ll lr\\:l(l thc dctlils {)t e offcsD(,1(ljrrr 1,rtr\lrl \rit)l,t\ rt((til(it l,\ rir ]* .." .il"-:l ]].1,::1,:crion in ,,urp,,r rlr rirrririrl ,,,.,,.r rh,rr ,,,,((..- | t,f ,r,,r,r,( i,r,,,,, ,,1 :::- ll: ,:i I:"1'., "." in,rurrrLrr r.r\ tirhitjry iI rtrc (lcr.r r\ (,r ,rLrrrrrrrrt srrlrItit..,irrrI t,. comrnunrccteJ to rhc rctsi\tcrcd ncf!, rrr I,.OIt M (JS t. M|li f "f., r,,,,,1. ,,ff. ttLL0 t,tr rtrf co,nmon ponal, suD-seclron (9) ol'scclion .12 or. sLrb_scerio (r)) ()l scrti(j .li \hirll l)(. , regislcrcd pcrson jn his feLum ln I,.ORM (;ti t.tt_-] rr(l shlll he (',\'1iitrrl t,, tri\ ledger in FORM (;ST I'Mt.-05 rn(, thc rIrornl rrc(lirc(t \tntJ t)r,,\iril,,l)tf an)'hrlurc Iiabilir) t()wards intcfcsl (n. lhc tr\llbjc l)!.f\()n rrl\ .f,,1,,, ,,,f1,,"f under Section 5:1. (ii) Reclitlcarion bv thc supply so as to match supplrer. Provided that \,r.herc thc Das Lleen exlended. lhc date ol' accordingl). Provided lLfther that ofder. cxtend the datc lilrr. li r.t t;,r rrrfi)i\lri,r|' I.r[{\t (;\ | tt_t nralchrng ol thc abovc rc|ti()|cd dctnil\ the Cotnnissi(rlcr rnl). on the rcc(nnillcndiltton\ t)l ol rnalching lo such datc as,raY bc spccitrc(llhcfc;ll. T8 Matching of dctrils furnishc{r by thc c-(i)nrnrc,"e r)r,(r.xr'r *.irh rh(.(rcr,rit\ l#i:l:;lr].:T,::j'prier. ,1hc li,lrowinr crcr,,irs rori,ri,,r r(, rrre s,i,,;,ru.. ,,,",i,. ,r,,,,,,"r, ,,,, . .....,.!,._\ upc,d(,,! .r5 de!j.n!u In lOi{iVI (;s {-8. \jllrll lrt, rrrrrrclrr.ri rrrrrr rrrt. correspondirS dctxils dljclared hv the \upplicr-in I,.()t|\t (;s.t R_l (a) Slallj ol'pjaoc ol.supplli i td (b) nel la\ab tc vrkrel rrrr(ler \crljoI l7 slrrll hc crrcrrrtcrl lhc ( iiuIr il. b\ 79. Comm ul|icalir)D a||d recli contmercc operaror A"u u," ." r,,ill:]"t:il rrl (list'cp:rrro irr (lctrrils lirrDish((l l,r rh. ( operrror irnr 'n.'* ,..r,,,.u li,'''iil'i]l,f::l:::l'l''r rr rrr,,rLr.,ir' r, ,,,, r,,,r r'\ ,r,, ;i;.;?igiJ;lg,:,L,:,:,l,ir,i:::lli::rlir,:.l,i"lill ,,;"lil,i.ti:,::, tjl;I,'l the march;ng has Len;;;;;.r':l;l:'-"' p(x1lr ('r or brrirrt trr( rirsr 'ir"r( or trre rr,"rrtlr rrr rr rrr, lr lt) A supplier to whonr anv disl .uirur,,t. ,""rif.orion. 'i;;: 1;;.:;1,:'","",a' is rn.(lc i,v.iJi,ble rr.ttcr srrh r.tc (t) ,,,i,\ ,,,.r(. rvnrcn the discrepancy ,r r,"o" """,,"'il.ll' oLrlwl'rl \rrpl)lic\ l(i bc Jirrrri\lrt(l li')r Ilr( ,,r,r,llr ril 1]],^",.-11 :.T-':|',. nhom an1 discrcpancy is rnlttc av;rihtrte rl(lcr \rh lrlc (|),r,r\ r,,rt.r. l;X::j::il:;"il,""'inthcs,rc'r,:rrl,'h(rr,r,,\r,c(r ,,,'',r*.,.,.,,,,r, ,,, .;;,:;, ;,,. ,.,.,, (4)- _Whererhediscrepanc).isnolrcctiljcduJrdcrsub-11rlo(l)(n.sIt)rrlr(1,.;Irl||roLrrt r,, rne errcnt ofJisurcpnrrcl shnll bc uLJt ;n ronM cs rn-ilo;ir;';,n;i:il::1.::llc ('rrprrt r.\ rii'|birjt\ or Ir'c s'|rprJri..r irr rri'rr1,.'|, are,inade c!ri,ablc "".,,",,'",ir,,,.i1'i,iili':il:,illl,il,lil,;i:l,l,i,,il:li,;,.]ill;:l;lllll; ;;il:: r"* ivrillhtc r,, rhe \unnlicf croclRnjealtv,,I rtrc eorrrrrro|l r)(),1:,1 i,, t.()t{Nt (;s.l 11,^ -11" 1", reru rn- (t) Ltvcry rcgisrci.c.d per.\(nr. ()rjrcf rhi!r irn trt)rr srrvir(.r)r\rrt,r/ri,r. a pe6on paying tax undcr scctiru 5 | i taxable person.-sharr [;;r;;;,;;,;i;;' :::irlr 52 ir clsuirl tirrrrble r]cfsor) ;rrr(l ir rrt'rr rcii'k ':rt :1.-::i:l::" !: ," ouu, .,oii",',;lJlil'l,ii:fiilili;lll:[illn:::il]:llil:ll );;lli:'l ,,1 ' rirtitali,,r) ( cnrre ir,,riJr(J l.\ thL ( no*r,[.r,al.-Ur Ir, .r ncr\,,n firr r! la\ l|ndcr sourioll t0 \hltJ ti nistr thc i rJlrirl rcr0 r ll (i) I-iver! clcclroric conrnrcrcc orlc shali lirrnish r,"*, .,i",",,,.,,,t'r"iur!f.r(x ,lqtrrrcd 1. eoJlc!l lr\ rrl \r(rrro rrrx'ef \('li('rr \') {;STR -9R I ro rD sul)_scrlron (5) ol tl}(.\li(l \((ti,,,r in t,()l{Nl (:) Every rcsis(crcd pcr\,-r,r tyh{r..jc ir c,ofe rupecs sha, gcr his ,".,,,, ;,Ji:;:l,:,ilii*j.,ijillri;j,lii;llilll,i,;::;l;,,,;l and he shall lirrnish a copy ()l-rudilc(i alljrurl itcc()lltl\ irtd lt rce()neiliirrjt)l \tirrrllent. (tul\ certitied. i. FOR\,t (jStt{_e( . rt..,'',,,,,.,,,i, ;,,;, .:;, ;. 1 :::'"" ,,,:, '] , *,nugr,ar,ociL;r,,,i,,,,i:;;;-.;..,;;.1;;;'iii:,ii,:lii:i::ilc{',,,',,',,,,(x1,,rcr,,,..,,,i,e.rr\,,, 1l ..^,1:''.t:t-:- l \'rr\ rc!i.rcfcd pcrs.rr rcquir.crr rri ['''risrr ir lrjrirr fcr.,r ,ndrr \ecri(,' r) \nali lurni\h s (ll rctl n clcrtr.,r,iuir eithcr direct,y or throL,,;;;t;l;:i;,;il:,;,li j,jiil l;Ti;ili,l]llllllll,:il. .,,,, ,,,,, ,,,, , , J5 82. Detaits of inward suDplics of pcrsr)ns hnving lr||ir|tre l(l!,||tit,r.N rt|I(.r. |,t\(.r\ l^'::: :']. n,r :.", l\ll"f ,, 1 '1,i,r,. ldcnrirr NL,,rbt., ,r|xt t.IriIrs relirrrrt ,,r rt,r r,,\,. , t,,,,(r ,,,1 nrs In\rrrd \upplics. shrll tirrnish rhe duririls r)t.slch sl|l)l)lic\ r)l tir\irhlr 11r,rl\,,r ,,,.rr r, r.. ,r bolh electronically in FOttM (;Sl.lt-lt. irl(nr8 \,rilh ;rpplicrrriorr lor \rflr r.lur(t , t,r,r,l Ihrough the conrrron portal ci(hcr dircclly {r.thftrlrglt l i,acilir:rri,rrr r cItr, L,trtr((, l,\ tlr{. Conmissioner. (2) Everv person who has bccn issuctl lr lJrritlLre I(lo tir\ N Irl\.r tor Iurl!,\.., i, r.r r,Ul relund ol the laxes paid shall tirnrish lhc (lerrrils ot irrrurrl srrlrIlie:,i ,,,r,,f,f,. ,,",,. ,,, services or bolh as nay be requifed by lhe prrpcr olticcr irr t,.()t|\1 (:S.tIt I t 11.:_.:rli11: relating to a go{'ds rn(t rcrvires l:rr lrir(rilio''|..r. (t) ]\r) i I I ) | , I | \ i | | i ( , | | ,,1 FORM cST PCT-O1 rnay bc nradc clcctr(r)rclll.v throLrlh lhe conrror 1",,r,,t,.iri,,., ,,,,., ,,, or through a Facijilation Ccntrc noljllccl by lhc (i)rn ris\io rf li)r (.If()||r.||t r: 1rrrl.. ,rrrri services ta\ praclitioner by any pcrson rvho, fal rir i' u r.rizrrr .,rtrrLlirr (ii) is a pcrson ol sound ntil(lt (iii.) is nol adjUdicatcd fls rns()rvcr)| (jv) has r()l becn oonvictc(j bv el)ntl]ctcIl e()u(i (b.) satisljes any ol'thc lbllowing corrtlitio|s. nantch:_ (i) that hc is a rcrift,rl r)lliccf ol lhc (i)r''rrfeiirl l.\ l)(.l,ir/t'r*rl ,il .,r\ st,rt. Covcfllnrenl ()r ol thc (,cIlral lt()i (l (,t | \rl\c lrjri (.u\t,,rlr\. l)cIi rJlrr t ,,1 Rcvcnuc. (;()vcrn|ncnt ()l ln('iit. rr,lr.. rirrrifp lti\ ,..r\i.r Ir(rt.r rl (rcv!filnrenl. haci rror.(cci iD rl Jl()\r Iot li,\\cr il| rr,rl thl|| tJrirr (,t ,r (ir(,LrI lt gazcllcd olllcor lara Dcfilxl ()t |lol lcss lhi r t\!(, \(lr\. ol (ii) lhal he has cnrollod ls it \irlcs lit\ plltetilr0ncf ()f tit\ rcru r l)r(|i cr I (lrl lhc cxisting Jaw lin-it pcri(xl ol n(n je\\ llrl|r tlvc rclrf\: (c) hc has passcd- (i) a Srirduarc (x.ln)\r8fa(lullc (le!fcc or irs c(tuivirl(,rr c\lIriflrliorl having a degrec in ( onrnrcfcc. l.lw. lLu)ki|8 inclutlirrg lliglrcr ,\rklilir)g. (j, Iltlsincss ndntinislrltioo (n. Itirsinc\s MlnirScnr!,ll li.(jnr rrrrr lrrtljrrrr Irrire,rsltr cstablishcd b! anl, la\! li)r rhc lirnc hcilg in ti)frc: o| (ti) a degrcc cranrinltli(nr o' irrJ, an) Indian Univcrsitv rs cqltiviricnt to lhc sub-claLtsc ( i.): or (iii) any othcr cxantiDati(rr n()lilicd b) lhc (;()\cfI )cnl. 1nl lllc rcconrlnendation ol thc ( oUIc;1. li)r this I,urJX,sci o| (iv) has passed un; ol thc li)ll()\rirrg c\iurlnirrror)\. llrrL.l\rl (N) llnill c\ltnriIllion ol lhe n ccouIlan ls ()l lr)diiti 0l Iof(ji!n I lIi\cf\il\ rcrornirr(l h\ (lcgfcc c\i||| i irt it,n Irc l]()nc(l i lIst illrtc ()J ( lll||1cfc(l (b) llnitJ c\illrinirtil,n,)l tl|(, ll|\rrt r( or (,,\t.\,,,,lll|r,||rt,,,,l India; rrr' (c) llnrl crllrnillirtir) ol thr l \rirIr( ,jl Sccrctarics ol lndia. (2) On reccipt of lhe applicalion rctirrcd lo i sUb- rt( (l), ttr. o i.cr i rttro r(.(r r r j|' behalfshall, aller maling such cnquir,! ls hc corrsirJcls rrcr.r:ssrf\. rirlk.r (rri,t rtr( irl,t,lr, .rrt ,r. a gocds and serviccs tar pracli(irnlcr aD.l rssrrL .r icnrtie.rrc r,, tlr.rt e ((t rir t,I)t{t\t (;Sl PCT-02 or re.ject his applicarion rvhcrc il i\ li,Urr(t thirl rh(.irl)l)li(l||rt j\ i,t (t lltrtr.,t r,, t\. enrolled as a goods and services tar practrtrorrcr, (3) The enrolmenl nrrdc under sub-rulc (2) shrlt he vrli(t rnlil it is errrrt.L. t.rl Provided that no pcrson cnrollccl i|s u 8(x)(l\ irrrrl scrrir.t.s tir\ t,rirrrlri,,r(r ,.lrirll l! eligibic lo rcmain cnft)llcd unlcss hc passcs sLrch c\r,rririrti,rr r(jl(lr(tr(t irt \r(lr l)(.ri,\t, ir,rl bv such aulh()rity as rnay bc no(ilicd b\, lhc (inrl rissi(, cr oll the r(.(',)r,Ille|(lirtro|l., (jt r(. Councili Provided l'urther thal no pcrs()n to w,h()r)t thc l)t1)vi\irnr\ (,1 rL|lr\u (r) ,rt \ulr sr.r t,rl (1) appl! shall bc cligiblc to fenroin crrollcd unrcs\ hc rrrss(\ rlrc srirl c\11ri1irri11 \\irrri , 1 speriod ol onc year li(nn lhe appojntc(l dl|lc. (1) lfdnv goods and sorvicc\ tar pfilctilioltcr is lirunti grilrr ol rri\rol(hrl irr Lorrrcrrrlrr wlth any proocedi,lgs Undcr the Acl. thc itLrllt(n.isc(l olll(cr |lllr\. irli(.r I,i!i0ll hII ,r ,, ,{. t,, show causc iir IORM (;ST l'('1'-03 tin such r)risco rtll.t :rrrrt rrti.r 1,irirrlr l)i r l r,. \,,Iir t. opporlunit) ol'bcin{ hcafd. by(ndcr jn t.()t|\t (;s'r t'('t 0{(lirefrrhirr lrrst|l|lr r)rrr((rt,rrrl be disqualified under sccli{)n :lll lo ti|lrclion rls l grn,(l\ nn{i \cf! ifc! trL\ |ril( rit i(,n(l (5) Any person against rvhorn iltr ()r(lcf Ult(lcr suh-f lc (.1)is nrir(le jrr\. Nitlri]l tlrirr\ (jr\., tiom the drtc ol_ issuc ol_such otulor. tlppcirl l,, tlrr ( ,,rrri\\ri,I(r , 1,,i,,,, r,,, f, ,,,,t.,. (6) An) rcgistercd pcrs(n nlit\. ltt llis ('pti(rrr. lrrtlrorise rr rrrxls rrrrrl r,r.rr(es rrrr, praclrrroncr on the coDtnton porlal jn l.()llM (;Sl. l'( 1.-0S ()r. irr i l\ ti rr. \rith(lrir\\ \ rll Jurirurif,rLru| jD iL,l(Nr i,Sl i,(;t_ir5 uDd rhc g()t|d\ i r(l \crri(jrs tir\ l)|1rrtiti() (r sr, authorised shall be alkrwcd 1o undcrlilkc \ucrr rask\ r\ irrtrieirrctr irr rrre \iri(r rt|rrr('fi\irri(jrl du.ing the pcri()d ol aUlhorisalion. (7) Wherc a sralenrcnr rcquirccl ro bc lirrnishcd b) n rcsislcrf(, pcfr,,r trrs trc(.r tirf|listr!.(l lr) thc goods and \crviccs tax Jrrilsliti(nrcf aUthor.iscrl br lrirtr. l e,) llrrrlltir) :lrrrll hc soLrglt fionr the regislcred pcrson ovcr en*ir or SNrS antl trrc \l.lc.lerr irr.r srrerr hr rh!. {r)(xr\ ir\l serviccs ta\ praclitioncr shall bc rtadc vrilitblc ro lhc fcSi\rrrc(l ]rcrst)r) o| lIr r(rr r,,rl ponal: - lrrovided thal r{,hcrc thc rcgislcrcd pcr.son liils to rcsprrrr(l lo llrr fcqucsl ti,j. confinnation lill rhe lasl darc o|trrishing oIsuch sr.rcmcrl. ir shal bc ticcnrctr fl)irr rrr rriL\ contlnned tlte slalernenl tirrnished b) lhe goods rncl surviccs tlt\ pf|ctitioncf. (8).. A goods aild scr!iocs ta\ prircrilioncf car undcfrrke lrtr or irll ol rhc li)ll(j\\ir)s activities on behail-ol_a rcgislcrc(l pcrs()n. il-s() llUthofisc(l bv hinl lo- (ll) lirfltish thc dctajls ()l ()Ut$ard ar)d irr*.irr.d srp|licsl 31 (b) Il|]lish mon(hl). (lLr0rlcfl\.. irllultl of lrlirl rctulri rnake dcposil liJrcrcdjl iltl0lhc clc(tr()ni( rn\lr lc(tltrri tllc a clainr lirl rclirntl: ancl file an applicrtion li)f il rcrdnlcjtt ()r.(iIrrr ir|{,n ot f(l,r\lrirti,jrl (c) (ol (e) ., * ^-.,.-l'1.." 'O"U U,r,.:htfc.,n) .rpptir.rli(, fctrtir)8 l{,1rtirirr tirr rr.trrrrtlor l|lr irtjtjlr{,,rr,,,r ti,r amendlnent nr uan(r,liaritrD ,rt rcrirtr.rrr p'clilioner ",,,h;;;;';;';,; ;iiii::l;';ll,l:l llillillll::l,,il ,ll i;'ll:l.,ljll],;i,i,i,, l;i) registered person and thc appljcutiorr uuuirobr" ro ,h; ;";;;; #i;;,'r"r'r strbrnrrrc(l h.v Irre s;rirl Ir.rrtririorrer rrrrr rrr. rrr.rr[. p.oceeded wj,h ',nr,",,*,r.ti","gi,,";:;;Jlilill,r:l'lill:lll,:[il ;fl l,l,l, .,,,,, ,, ,' ,, l?]",. llr regisrcrect person oprinB ro JLrfl)ish hi\ fcrr|1r rhful|lrtr ir |(r,(t\ irrtt praclrttoner shali- (a) give his conscnl in F()t.tM (;s.I.t,(.t._0S l{) rrrr 1lr,rrls rrrrrt r(r\r(.\ Lr\ pract|lioner lt) prepare rnd lirrnjslr nrs rctunri il|l(, (b) bcfbrc conlirrning subnri: services rax pracririoncr, ,,.,," ,i',11,',i,J ;:ll.]#l;:ll,ill'il,,Ji, jl:, 1',1,,:j,: .ljlll (10) Thc goods and serviccs tax prac(jtt(nrcf slrrll (a) prcparc thc stalcntcnrs w illl (luc !ljlifc|lrlJ: rlt(l 1.,]l_,,. "lr,^,,r,,. digilat signr(t|fc (xr rho stilcnrcJrts Jn(pircrl h\ trt|lr (,r .l(\r,,rr.ir \ vcflly usjng his crcdenlials. ( I l) A gor,rds and services lax pmctitioncf cofir cd l)c lfealcd as cnrolled il thc Slrrr of llni(rt tcr,it0r) In rrtt\ o(llcr Stltf ()r lrJl1Li t(, ltr)f\ \l) ll li)r lh(. l' rl)o\r\ \l)r\./,1(.(t i \ t, rLrl(. (N) L';"," :;,"'i:ii::,,i'li":'l:l:i:'1.::li':::'..nce- (|)N('| 1':cr.r s,r., hc (,irih,r,, i,,,,,(i i:::ytr;;;;;;;.;.,,"";:;;illl,,;Jli_li,il:l,llillljifi.i1,,;:ll;',ii],.1'i,l;lill Deen enrolled under rulc Ii3 l]],",-.1, *-:"Ur and scrvices ra)i nflcriri,,Jrur tl cIJi,rS (,r t)!.tr.,tl ,,r .r ,r!r\r!rert (jr irr U . rcglslered person in anv procccdinrs undcf lhc ncl hiil.irfc ln) irrrlhorit\ ,f ",f ir", ,.. ,*,,^ ;[+;tn-,t, ifrcquircd. a copl,lt.rhc rurlrorisirri(,r _,".,,.r', ,,,.,;;;.,',,; ,,1"i],,un, ,,r.,. ( hrplcr IX l'avDcnt ol l it\ 38 ll5. Ulectri,nic t,i:rl,itit) R|jgister._ tl) I ::,],-on.(7) o, scer,,,n 1,j,l,"ij'i" i,",1,,,1,,1,ii ;i:i;;i-; ilii ir;;itl;i,,;1,:1,:li;l llllii ,,;lll: '.'::1,j":,:Tfil' ,iii'',ilitili.i:i.lil,l,lil...;1,:;ll.l;;,,,i';,:,'ii :;,lj::i ;,:j;, , , ,,, (2) The clccrr()|lic linbilir) rcSislcf ()l.lhc l)rf\ol \hlll t)(.(l(.trit(rl lr\ -:;.,,,i:::lJ;l';i:.lliill.;i'l;l'll,;i:,liil\, ,.,..,., ! ,,,\ ,,, ,,,,,,,,,,,,\,,, jo, tll(, a,n,,unt !,ltn\. ilrcrc:r. pcIllr tr,"p-p.,..,,ri"."i,,p,;;;:,1;[;ll],::.:iiiil,il:,i,:ltl,l.,^lt;l,li,il.illl,:l,llt,;i,1, (c) .lhe arnount ol.titx itn(l irrlcrest plrr,rrnrc or Section 43 or Section 50: or (d) an) anount ol intorcst lhat nray irccrrre rs ir rr\ lt ol Iri\ r.rr.lr ll,l1.r .,t.\ rr(,|| | , li,,Ir t jllr(. r() rillr.. (.f) Subject lo rhc pft)visi(xrs {)1,\1.!tri,r.Je, l)r)rrcnr ot (.\('r\ liirtrilir\ t)\ ir rrl,r!r('r(\, pcAon a. frr hrs rcl(jl, \hlll h(. ,r)ir(lc t,\ .tct,irill rir.. .,..,, ,,,...,,. i,, ,,:,,1 perrL,res6.r r,cr:r.i,h,,,i(:,,r,r.,h,er;,,,,;,,,,,i,,:.,.,;.;,:;.;i,.1 l:,li,l:,.,:l;::,,,lllli;,1;,;1,;i reersrer \hall bc crcdircJ JlL,,rdinAll (.0) 'l hc arnounl dcducrc(i an(t(.f \ Ire arrounr payahtc .n ,"".,... .t,,,,.,::-','.:1i,.:' .r',tIc rtrrr.rrrrt (.lle(r((l rrrr(l(r \r.r,',, \.i ,,1 r,nount pr),,l)lu r.$,ardriu,"r"o. ,",,.',t,.l"lfrs ()r' Ihc irrrr()rrrrr Iir\rrhk rrrr('( r \,\ lt'r) lr). irr\ 1,";n,i,,:,,,r,..,,.;,,,:.lu,J;l:l;;.,ll,i;,i,:i'l.lli;,;liil ;riT.,i,l, ,)i'll: ,l.,,i;li' rerJ,rcr \hrrj h(..rcJirrJ:r,r(,,rr'rlJi .,,,,r |h . r,l (5) Any anrounl ol.clenrand dcbjrc to Ihe errer)r ", ,"r'., *,r"" ti.,i",,n,1'.,'lt.'lt" "t..""'l. ii:ibilir\ rflri\rfr \l,,rll \r'r(l rr(i'.r(l cr(c,ronj\rr^r;uuiri,,i.*;u..r,.,1,.;Jl,iil:"illll]lljll.\r,r*r,,,,( r,,r,,,,,,,r !,,,,,,,,.,,,, ,,,, [i, _.,1[:::il:;.i:lil;].lli:;f;.:,(n ,ii,b,c,,, hc irrr,r sc,,s,a,,s. ',rci,rL,.r,,,rrrir . ;::*:*:":"jli;L,.;i:;:,i:t,::r:,ffili:Il;:,if tili:j::l,ltl,it,,illili,,l,:itili;tlli r7r A frgister(d p(r\,,D \JlrJl. tjn,,n I,,ll co'nmuricale the sanrc ro ;1'';^,,1t";;::-l lli" t screplrre'\ rrr hi\ cller'1'ric li.bilir\ lcilrrr. c),ninon porral in poHn csi Pnrr-i;:l c\crcrsJrrs iurisdictiorr iir lhc rrrirllef. th|.rrgh rirr ;i;.r?"rT;'il:r:#111.':.'ii::;,1,:] .j,^: illi,,,lr',:,.,-*,,, ic,,gc s,r,r,, hc ,* i ririne,r in ;:E:,.lJ:,".::,""';i,,;i:;;;";,:ii;iilirffill:i:::i:l:,l,lltil:,li,T:i;;il,::i,iii:,ill 39 lrl 'Ihc eleclroric crodir Jedr( In accordancc wirh rhc ,,'.,,",.il,i':l:ll,:i:lcbrtc(l r() riic c\rcrrI r'r rris'rr,rrr',,,r :,,,\ r,.,r,,r,r\ :',L,,'"Xt"':'ri;Ti:il;t,,:il::..11:l'.cr.i'|r)c(r turi'|ir(r or i'|r'|\' .,,urir,,,ir i,,,,{',,,,, r,,',,, ,r,, exrenr orthecraim sh?, ;;;;il'il:,,::jlri,l:,,::,".,,"'' ,,r sc(,i,,,, \ r, ,r,. i,,,,,,,,,,, ,i, ,r,r A! It-rhe rctirnd s,r lilcd is |crc rurerJi. rnrh(..,,t"nr"t ..i".ri,,,,.'1:.Jr(jtlrtrlirll\'t.J"rrrh.tlrr''rr {,n,,rrI'rr,,t r'r,tr r .,t. p'op",oni"".uyu,,,.,.;.;;;;;';l;iillj;i:;il1;:1,: rr'c (rc.'',,,,,! .,((ri, r,,r,,., ,,\ ,r,, (5) Save as providcd in the provisjorf; ot.lhis (.ha,,(er, Io crtr\ shall .,. rrr;rrrr .,rrt |\ r., ttr(. erectronrc credit ledgcr rncler any circunrslancc. (6) A registercd person shall. upon conmunicare ,1" *,'," i, ii,"',,,i.rr{[rcrn8 rrrr-v (liscrcl)rurr\ irr lrjselcerr,rrrr rrrLlrr Lrtl'tr common portat ,n "orrt aar, a*,ll-'L cxcrc r\ irrs irrfisdicrirxr ir) Ilrf rrrrrtct. t,'t'r'ir rt* ErPlonatt"n. l-or rhc |rLjrp,,\c,,l rhr{rrrlc.it i\ hcrch\ elll|ilic(l tlrt,r :rretiIr,t \tr:rl|l,. 1t(.(.rr{.,1 ro h( relccrcd. rf rhe Jlpci,t i\ ri.irri! rcicctcd ," ;, ,i,.,.,"t,,",,,i *t,.1:,;, i,;,;.,, ^ ,, , ,,,, proper otficer that he shall not |-lc arr appcal. t.:, 11"":.11" (artr Lcdgr,r._,rr rr,r |rlrrrJ,,,,^ (ir\rr,(,I,,(, ,,,,,rr, ,,,r, sc',o, 4e sha, be miinrainc(r ,, ,,1::l] 1:* , ,,n,:i ,ii ,, , ..i.i, lll:::, ]1, i:.lll ;1, I L: lntcrcsl. lenalt!. late lijc or any {)lhcr al|)o!nt. orr tll,r eor)llrloll l)oftirl ti)r !r.,lrtillll r. irllijurt oeposrted aird debiti,rg the palrlcnt tJ antouflt. lcrclro t 1(\\irjds tir\. j|lcrc\t. l)ct)itlt\. jc(. ot iIt\ L) r.r !2) 4n\ pcrsr,n. or J tuj\,,n L,n hr\ 0o ou rh. iun,u,on p,,,;i;;; :,i;1, i;l, t'u"'ri shalr gcrrcr.tc rr ihrrrrair i, l'()rrru (;:ir l'Nl I tax. rntercsr, pcnarry. racs or an-v or,,", ;;';l;:l]i .'' u"""'()urrr k)l)! (lcl)('|\irr(l b\ r,j,,) L',\,rr(rs l1'",J1:- o"o"t" undor sLrb-rulc (2) shall bc nr.(rc rrr(,usrr.,).t,r rrre ri,t,,\\irrr:,,r,rrc\. j]] tDrcrn..rlrr (rndr, 1\rEtr:'lj r,,Jj,c.rh,,Ik\. :l].' (.r('lrl Lfl J,,r l )ctrir (.rf(r rhr,,rrrlr rtk..I rr,.fir(.1 h.Irl.. l'il]*, ")"'tt' hlectronic Iiirrd liarxtcr or r.t""i r,,'.,',",". srrrc,re,r r,,.r ,,\ (rv) C)vcr thc counter payllt!1it thr{)ugh aulhorisc{l brDls lirr ilelrosirs !|) ro rcrr rhousand rupeos per chalran pcr ta\ pefrod. b) c.sh. ch,,q.c ()f {rcr)rrrxr (irrit: - Provided thal the restriclion lirf ( urun o,.'",r,"io,,u,.,;,,;;il'l;:,i;Ifi;i,1 ili;i;;,,1','"',,-',,1,pa.c, rci ci,xil,,,, i,, fi,\c ;",,,,;J:;'i'lll:ll,li;ll:ll:il1 ,'l;:i1,.;il:il,u,"','.,'.,, 1, '.r .^,,,,\ , ,,,,\ 40 (b) Propcroliiccroranyolhcr()l-tjecf.nulh,xisc(l t{r rr.()vrr ,j t\tlrxl rt, (trx.., tr,, l any person. wholhcr rcgislercd sale of rtovablc or inrr',,",,n,",11,i]:'1,.]l|.""'itt! r'cc.rctr rrrrt(l( rlrrrirrr'lr irrr'r( l'|rrr, ,r ,,1 :'i.,,"1.iil,:'l':::lll,l;.ilil;'.;i:::':1t'|r','i\!'(',',,,,(,,,,,,,',,,.,,(',,(1,-,,,\ \\,\ at1-v a(l ho( (lcposit: rr'rrrfrrl! rrr\ rrr\r'\tiFirri'{r "r irrli'r((rrr(rrl ,r(lr\rt\,'r Provided Iirrlhcr that lho challilr ponal sharr r'. *ria ,r, "'n",i,,a ,i:;;;i:i,,1,r1,:l"t (;sr lNtr-o(' !.,e,i,rc,r .,r rl,( ,,,,,,,,,,,,1 Lxfldndiun.- fq thc purp,,s( i,t thi\ \(/ L'r an-\ arnount inrlicaLcd rn,n".n,,,,,,,'.'1,f.']'l it ir hcrehr elir'illcrl tt';rl l('r rrrirkirrr' lirr\rrr(rrr paynentsharbcborn"b,ii;;;;;;,;,;_,[lii]i'l]jili]i;,1' ,,,, r,,\,,r,rc r,,f\r,", r ,,,.r, (]) AnJ pal rnL'Dr frquircLl r,, h! nrri ,n" ,n. ,;",1.,,,, ,i:1ll:"i',::ili;,ii l,:.;;:,1;l; llllli.i.il:Ir,:;lli;l;l :lii, l;l: fli" ,,li:1.. i,),.::, .-.^,j ll ,l lu. b) w,,r or N,,ri(,l,,rr Irij!,r,,,i( | ,,,,(r | ,i,,,\,c, i,, j,.:,r tr,".t'orr"nu,,,r,"-.,,,.;;::;;:;,;il:il,]1'lll rh(n)irrr(lirrcri'rrrsrritlr herl',rfi,r(rl ,rr,,rrprrrirrr payrnenr is to be nradc. nc \iliDc sllilll he \Lrhrlrillc(l lt' lllc l)irrr( lr.rr \\hrr( rlrc ,",.,,riJll,.lii,li,il.l,].i,,:il^'"'" Ii':rrrr sr'.rrr bc v"ri(r '('|, :, r,c,i.(r ('r rir,(c,, (r:,\\ r,,!,, ,r,. 1o). Orr sri-cess|.rl credir ot thc rnro rn rnc a.rhori\.(1 hirn(. ir (.h0jl0rr r.t",,,lYl" ll' lhc cr)rrcerrrc(l s('rrrrrrirrrrr ikt('|rrrrr ,riru,',,,,1 bankandrhesa,Dc\hi,,bci,,dicarcd,, lii:iii:ill,ll,'t.. rhrrrr rtgerre.rrre'lr rrr rrrc't"ire'ti,r' l7) On rcccipt ol.lho C.hallan Ident amounr sha, bc credircd,.,,," ",".,,,,1111"1.:ll ):l;:l) :'lllll :I .l],.",,i r',,,,r..,r,c \i,,1r deposirhasbecn,,rdcandrhcco,'rnor,p,,u,,,,,i,,i*.,,,';;,];:,'1...1;,'1,],;rli::, '. (8) _ \\ hcrc rhr h.rnk rce|unr r,, lhc Dc hr\ bchstr. i\ dcr)ircd il;tl i ;;i,,;;,.,1,:1.,,n c() (i.'lcd. (,r rlrf r)erst)|l llratrIr rll,rrcrr0sir orr cornmunrcated lo rhc co'rnon ",,,,,,, ,,,,]li.1l.i,l,,rt NLrrrrhcr is gcncr.irrert r)r pcrcrirrc(t t)rrr r,,l csr pni-r,i ;;':;,.*i ,i. i"fi,ll";l;r|c sitrd r)c'\)'r 'll\ fcr)rescrrr crtcr'|o'|rie.rr\ i,, r'()r{\t rne depos was initiat",l t" lo thc hilnk or clcclrotric SatcNar thrrrrrgh rrhieh lo]^- -On, r)unrr (t(.J,(.rcJ rrrrJrr scirr,. :l ,,r FORM (lS t R-02 t1 ,t,. ,"pi.r.r".t r,,,.,i,r. 1,.r*,,, o'. it\.lrlc (jr\r rtrit\ nc. (..,llrct(J .lrrrl nL. iru,firqJ N rrn tDe fro\ i\ii,n\ r,j I.r,lr ll7 1lr] Whcrc a pcrson has clainrcd rclirrru or rn\ irn)ounl sard amount shalj bc dcbited to thc clectftuic clsh lc(lgcf liortr Nlxxn the secti(rr 5l irr(J clirilrc(i il srritl Irrrorrnr \\us (ic(ircr.(l cr\ll lcdlcf irr accolrhnr.e olcelr)nid citsJl lc(lgcf. tIc 47 lr(n)t lhc (ll) . lf'lhe reJirnd so claiIrcd j\ re,icclc(1. cirhof Jirll\ (,1 sub-Rule (10), to rhe c\lcnr ol rciccli(xr. shall bc !fc(Jitc(l rtl proper officer bv a| ordcr nrrrdc in I..OItM (;Sl.PNl.l._0,t. tlporl nolrcrng itn\ (lIscrclJi rc\ irr hii r.lt.r rrorriL r,r ,lr 1,.,t1,r.r olllcor crorcrsilll tLrrjs(Ji(tlt,I i tlr(' rrirIcr. tl ,,t|l,lr tlr, PM t"-0{. Explanatiou t -'Ihc rcfirnd shail be dccJrcd lo hc f!.iurrr(l itthc xJ)ttrt s tirrrr|r rclrr rr.rr Explanation 2.- F-or the purposc oj this nrle. il is lrcrct)! .tlrilt(11 thirl ir rrjr||(t rlrir l( dcerncd 1() be rejecled. if thc irppcal is linalll rclcererl or it lhr rl:rinri|lrt ,,t,.,,,r',,,,,r..,,,,f,,,,,, lo the ptoper omccr that hc shrll not lilc an rppclll. (12) A regisrercd pcrson shrJl. cornmunjcale the sarne l() thc comnron portal in FORM (;S l. |;rrll\, llrc i D,, t (l.l"tr,l ll'rtl,.l llr( clrrlful|r( i l\l) l,,ll,, I t,\ ltr( ( l) A urr(lLrc i(,eItiti!rtroI |l|lr'tr( r \tr;rtl ()f rjc(lrl lo llc rl(.rt11) rf \ir\lr r,r ( rr,lrl 88. ldentificatiol nurnbcr tor ench trrnsncti(,n. be generated at thc co|nnton portal li)f citch (icbil ledgef. as thc casc rnay bc. (2) The unique identificalion nurnbcr rclirriIg ro tiischarge ol rrrrr lirrtritir. indicatcd in the correspondin8 cotry jn lhc clcclr(nrie lirhilit\ r(.fi!tcr. (3) A unique idcr)(ilica(iot) nunrber \hitll hc gcncrarcr! irt th(.(o (,| lr) irl crcdit in lhc clectro i! liirbilill.fcgi\t(.f 1i,f rcir\oI t)th(r rtrir ttro\e ro\rrr,t rl {2). ( h:r|tcr X Ilclirn(i 89. Apptication for refuDd oftar, in(crcsl, Dcnlllt.r, fccs r)r.ln,r r)ther:tnrrfllt._ ( i )/\r)\ pcrson! cxccpl th{- pcrsons covcrcd by nolillcali(nr issuctl rrrrtler.\!rti(jll \5. (hI ||r!, f!.l rri ol any ta\. Inlcfest. pcnalr). lccs ru anv othcr llr)tounr j)ni(l l)\. lri r. 1,thcf tlla rrlUnrl (,1 itrtegraled lax paid on goods cxllot.lcd oul ()l lndill. ntn\ lllc l t rl)l)ljcrti(, rle(rr()rrrir \ ||r FORM GS'I ItFD-01 throuSh lhc conrnron po(al. cilhcr difcctt\ or lhfouglr r t,irrjtjllli(Jrr Cenlre notified b' thc Cornntissioncr: Ilrovidcd that any clainr lir rclilnd rclating ro buhncr in thc cjtctrrrrrie clstr tc(t8cf in acco.dancc \r,i1h the pl()visi(xrs ol sub-sccti()n (6) ol scctioJr 4(l r))irr hc r:rdc lr l)U!ltr lhc :.lr.ii -ri:i:ll- tbr rhe rctevanr ra\ pcfiod in r,.otrM (;s.t.tr_J 0r r,.()t|\t (;r,i t_{ or FORM cSTR-7. as thc casc nrr).bc: ,. . .lluu'd"d lul1her thal in rcspeet ol-supplics tr) a Spccill IicolloIri. lonr uIrr or ir Special EconoDric Zolre dcreloper- rhc applicrtion lir.fcli rd \hirjl hc tjlcti br rhc \lrirll lr. \ul',Lrl( 42 (b) supplier ol scrviccs along willt \leh e!i(lrrrcc rcfllrrlirf rrrrrIr {,t ,,.rrrtt... t,,l aulttoriscd opcralions ils clld()rsc(ll)\ thc \l)c.illc(l ,,l1ii.(.r ol tIr,/o||(. , ... t]:tu[t"d aiso thal in rcspccl ol sul)ptjcs rcgrrr.rtctl rrs r[,crrrr.rt r\trorr,,. tlk.rII,I,I|,,|||,,|| shall be filcd by rhe recipicnr ol doonrcd c\po11 \uj)l)lir\: (a) supplier ol Soods rller such grxxls trir!r hef|l ;r(tnriIc(l ir II Irc()nomic Zonc Iix.ilLrtlt{)fj!c(l ()J)clillio||\, l\ c (,()r\cil hr tlri, .,;rLr thc Zone; Providcd also lhat rolln{l ol ntl appr.icanr ou1 orlhc aduun". ,,, u"nu.',,"li,,i il,ill;,,:i.ll..ij]i]i!l',,,,111. i;,1,,1:li shall be ciaimcd in the lasl relrnr fcquifed lo bc tirri\tje(t h\ trirr irr)l( i'\ tlr(. (2) In Annex l ot FORM CSl. Rtl!01 rhe rj)l)lieirli(nr utlri.r \uh nrlr |l) .,/r,r t,i. accompanred by any ol_thc lblk)!ving d()cunrc|ltirfy cri(lcIccs. irs ll)l)li(irl)lr. t,,.,,tirt,tr,,lr tlr,rl a refind is duc to lhe applicant:_ (a) the relbrencc nrnbcr-ol rhe oltlcr.arrrl ir cr'pr ot the orrk,r l,ir\sr(i l)\ ltrc l)r(,1!.1 olliccr or an appcllalc auth(,rily (n nfl)cllirtc lrihrrrrrrl 0r e,,rrrr ,c.rrlt rrtt ,,r .r,.t, rclirnd ()r rcf'ercncc nurnbcr ol lhc pit)rnc l t)t tlt(. iIIlnItt \t|(.(itic(l Ir \ l\ \e(r ,, i(,r ofscctior) 107 ard \uh-scclion (8) ol sccti(nr j |] rl:rijIC(l ir\ f.,Urxtt (b) a sraterncnl (a)nliljning rhc nurDbcr rr rl tllrre ot rlritrtrirrrl hills or tl ,,,,t r\t,t,rl and lhc Dulnbcr and lhc d tc (it.tlx,f(.Jrr,ri t (.\p(,rt in!oirr:. i|| l \ir\. \lrr.r( rlr( rclitnd is on accouIl olcrporl ()l.g()rxl\j (c) a statcncnt contuillinS thc IU rt)cf l (i (Jitlc ot in\()lrr\ i xJ th. r.l(.\rrt tt.rrl, Realisation Ccrtilicales or li)fciSJr It)wirr(, lt.rrillr|ler ( (.rritirirt.,,. r1 llr(. (,,n ,,r,,\ be. in a casc wherc thc rclirnd is on ireeoLrrtr or lrc r\port ot \(.f\ i..\ (1) 4 starcnrent conriljniD8 the nunrbcr iul(l rl.rre ot irrroicr.s irr Ir(jri(k\l ||) |1rt(..tr, along with thc cvidencc regardin8 lhc crrtirirscrrrcrrr specili<rl irr,1," ,,,,,;;,t 1,,,,r,,,,,,, sub-rulc (l) jn lhc casc ot rhc suppll ot rorrls rrtrtlc ro r sl)cfi:rl tr.ttrr,,nji!.,/,,ri.!rril or a Spccial Irconontic i/onc dcvelot)cft (c) a slarcnrcnl coD(.irrin8 rhc nrnlhcf irrd (r;rrr ()r irv.i(cs, rhr e\r(r(.r(e rcgadirS lhe cndorscntenl spccillod i lhc scc(,I!, l)f()!is() t,) \lrb frl(. (l) il|xl rh. j:11,:Jll l':l ]"""' i,i'rs t\irt, rtrc rnlx)r.rhc|col. rrrldc b) rtrc |ccipierrr r,, rrrc,u11,r,cr Ior IrUtht,fr\(d uncfrrir,lt..r: Jclinrrl under tllr Sl)cuiitl ll!()n()||ri( ,/r)rrr rt. ]005. r il casc whcrc thc rclunll is (nr account ()1.\U|l)h. o l.rclvicc\ n|r([ l( ) l Speeill I tL,rNrr r Zonc unil or a Spccjal Iicononric Zonc ttcrclLDu|1 (l) a declarali(,r to thc ellecl thrl thc SprciitJ llconorrrjc ,Zorrc Ur)it of lhc sl)crrltl Economic Zonc dcveloper has nol availcd lhc inl)ul lr\ crc(lil ol Ihc rrrr p;ri,t trr rtre supplier of good:j or scrvices or borh. rn a casc whcrc llrr felln(l is ()I ltecol|[ ,)j supply ol gq)ds or scrvices n)adc 10 r Spccirl lrc(rr()rnic /(,nc l||tir or n \|ouiirl Econontic lonc dcvolopert 43 (g) a stalcntcjtl c(|ntlril cvidence as,,ray bs Dr,,,,,"lilL lll: rrrrrrrl)(f:rir(l (|ir( .r irrr.rtr" rl'|rrr' \\ '|rr, ',, r, ,,rr,r'l decrDed cxport\; rd rrl lhr! hcllrrll irr a c;rsc rrhr'rr' rlu ',1,,,,,t,,,,', 'u,'u','r,,r lL", :;,ff,1':'l:_.,1;l_l i, T:ill,ii:l:,,i,::l;:i;,i,1,:lll,llll ;1,,;:;1,," ,,;,tlll,, unulilized input Ia\ crc(lil accumulared on accoL,',,,,, :'i'l:':: ''"n::""')r r (li r)r \(\ri('rr \ l \\lrrr( rlrr''r(rlir lrir" tax on oulpur supptics, ,,,,,"..'l]l- '"'1 "' l.\{rrrlhcirrl)rrr!h'irr1'li1'lxrrlLrrr rl,i,,rr(,,1 f' " ."f Tl,:j:Ji:i;:irrilil;iili.:';": ,:;:1l ;,,i 1 ':;,,,\ , ,,, , ,, , assessDrenti ld ilfl\cs .r) ilc(()lrrrl .l lllr llrr;rliirrri,,rr ,,r ,r,'\ r,,rt'',rl (l) a statenlert showiDt r,, *r,i"r, ;. i,,!..q,,.,;j:ii"ill:;l:,1;:j lilll:,:ll,;iil :, . , , , ,. ,,r, , s, ,,. , ,,,,, ,\ i:f,,,.,,i;lll::]f""'shl\vinarhcdct,,irs,,r rr,e,,,,,,,,,,,r (,r (r,,i,,,,,, i,,r,,,,,,, ,ir ,.\,,.., (l) a declaration lo lhe arnounl ctaintcd rs rcli,uU nu ",1U., tltirl titr irk.j(lenrc (,1 tir\. rttrr,.\t ,)r irr\ L,rlrr.l s nol bccn passctl orr t() iUr\ {,th(,r r)r.r\i!r ,,,,i,,,.,.,,... ,i,! u,,,ou||r (,r fcrulitrhi lc(ldocs n(,t crrrc(l tN1, jl r |rrl,eo!: I)rovidecl thal a cJcchruli()r) i co!cred undcr crirusc,,,, ,,,.;: l]::'.i.:'l1l"l' I. lrL rlrirri\lr((' il) rr\r\1r"r rr'i( (., ( sectioD (8) ot sccrirnr -s.11 't"'t" 1tt; (" (Lrrrst (().f 'Irrr\' ((l).r 'ljrrr\' (l),'i 'rll (tn) rl C,cflil.icillc it) A|,r! accounranl ora cosl ircc{)u,rlr I ()l l"()llIl (;sl l{l"t)tll r\\rrc(l |\ rr 'htrtertrl orhcr ar)r,rurr cl.in)c(i .s r.r.,irr I{) lhr clli ( I lllrrl lh( i'rr'(lerr" "l rir\. rrrt( re\r ,)r ;rr\ r\herctica,r('trrrr or.r"""".'"'1"'ll: lll'll'.:rrr).rs.(l ('|rr tt'|irrr\('rlr(rr)(r!ir'| rr'| |\''|n' rrrc(t c\!ccd\ INr) l;rLh nr|et,s: I,()vidcd lhrt a col.tillcilte is |( undcrclauset.),n.,,t.,,,.,,,,_,...), rc(t0ifc(l to tre tl|nri\ht'(t ill f(.\l)(..r ot Lir\.\.i,\cr((l ,,1 sectiun -s.J; Lrnr'sc (L' of cl:rlr\e (tl)o, chrr\c (l) iil \rl' \c(lr,', tliJ L.Vn tktti() . lror lho purl)oscs ol.tllis Jrrlc- '' :li;:::i",':l;ii::::1" r(r irrerr.'|\c(c)or s'|'|h'\cc'|i",, *i)''| \r(,i,,,, i,,,,( scctioj)-ll: atrs jrlv.icc e.rrlir.rrrirrS l(' Ihij l)r1'\i\i.r)sr()rririrr(r i' (ii) wherc lhc llmounl ol.ril) decncd rhar Ihc "'..'''",,..)'11'l: n::ll ':"c.\'cred llorrr rhc rceir)icnr' ir \Jrrrll hc (t) *u"*,n" "0,i,1",,,,r;;;:.",,;" "' In' lrirs bccn p:r\\cd on r(' rl,c.lri,,ri,rr c.,,\.,rrr. sha,,be dehi,cd 0.";:;;i.:;;i,,..,.:,:iiiill,J:i,::il:l,l);;::il.j,l:;;;:1;1,,.c'.c(,ir ,c(,8e, jll,. "ll 1," casc ot'zer{)-ralcd soppt} ot s(xxls (x \crvjec\ (Jf bi)rtr \\irtr{).r t)ir\,)cJrr ol rir\ u10er oond or lcttcr ol undcrtukin! jn itcco(litncc rrith rhc proririons,,f ,rrl,,c..rr,,rr I,t,,t seclron l6 ol lhc lntcgrated (;{x)ds itnrl S ta\credirsharn"r,""'"n,,.i,.,1 ,i,.'l;;;ii;;[;:,1,i),,1..' ](lr7(rr"r r{)r7).,cn,,,(r (,r i,,rr,,r 44 (C) ''lurnovcr ofzcro-rutljd sLrfflv {rl. goods madc dufing thc rclcvant fcfi(l(l underlakingi (F) "Rcleva,rl pcfj,xj,, r)rcllIs rh(. prri(\t li)r. NtriLi) i:). ln the casc ol rclitnd on accoUlll ol iD!ct1c(l (lul\ rhlll he gr;rrrrcJ us peI rhc t,,lJ,,rr r! ti,|1,rrri, _ Maximom IlelLlld Antourrt i( j rln)(rycf ()l in!!,rlc(l lllt!(l Adiustcd t.olal I!a)()vcrl , tu\ l)ir,!lblc go()ds ,l?,.-l:^""i "l',".:-farcd suppt). (,r.\c.rviccs,, ,M,,r\ rtrc f,,t,,c,,r ,,.,r,,i,rr,t \,,r,1,r\ or scrvrces ntadc withoul Da!jncnt ,)l. llrr urrtlcr. horrrl or lrIcr ol , , , , , t , , r . , r, , , , 1 , calculalcd in lhe lirllowing mirrrrcr. nirrrrclr: Zcftl-ratcd suppll ol scfviccs i\ the rtritfogrr( ol rhr |rr\ rrcrt\ r(r r.rlcrI rIrr rr r1, lhc rsJcvanl pcri(x, li)r./cr) tlrlr, serviccs rvhcr*upp,y has ;..1'llll;:iii',1,1:,,l,il:iii;li,li;i ;illli'i;:;l rc'ceivcrl in irdvilncc in lrny pcri,nl 1,ri,,r r,, rt,. ,.i.",,,,r ',,,.,,,,,, ,,.,i,r,,.,, ,,, advarrccs rcccivctl li)r /cr(),flltc(, sUl)l)t.t (,1 \rfvi(c\ k,r \\hi(h tlk. \||t)l)l\ t,l Ler\r(c\ tlJ. ll,,t h(cI ..,!Il,lL.rr.Lt ,l , i f rtrr (.1(\. t\. ,\J (l:) ''Adiustcd 'lotal lurlrovef, nre:rrr\ tlk.rrj r,!.f il| tttr. \rirrr ir! rhli ({l ll!,t, | \,,,, ::::lll 11:t, 'r scdr(rn r,l..rcru,,i,,! rr,c \lrUc i,r r\e,,,r,r \,,1,rrr,.\,,rrrr, rrr,,,,,,(,,, rated supplies. dufjng thc rclclaDt l)crio(,i Relirnd AJnount = 1.1!fnovcr ol.,/ero-firtc(l ot serviccs) \ Nct ItI. (A) "llctrnd anroUnl,,Itcans thc (l])',Net I.l.(." nrcans iDpll tl\ relcvanl pcriodi \:rtl'l].,,r rtrrh t, ,r,\,.r .,r / , . , i , , . , r , . , t . . , , r i r , r \ r'ltU\lL{l l,,r,rl lI r,r\el llrit\lIUnl rctU0(l tlIrr i\ ir(llrri\\il,k.. crc(lrl lviril!(l ()n i jl|rts i||kl i l) r \(.r\r(,.,,,l || r, tlr,. 8t'('(ls |lrrlirs rh( urll!.0l ,,.ro r,rt.(l .,ltrtrt\ ,,1 \vrrrx)Ut l)ir\'|l)(.lt ol rlr rrrrrlL,r t!) (l r,r 1.fi(.r ,,1 llrr ( lrri||r lr.r\ t\'(.1 trl.(l \lnrctL||(. rr.li r(l tjt i t)r]t tl\ ( r((lrr \,,t)t)h ,,! ir{,,\l!) r \lrr I t{ on \Ur'l rlr\(.rt((i rirtf(t \llt)|l\ rjl lxplanalion.- li)r rhc purposc\ ot.rhis strb nrlc. rhc crprcssions .,Ncr I l( ,. rxt .,r\(li \tc(, Jotal tlIIn\ L.r" .lrJll Jrrr e rlrL. rrr|t. nr..ir nrngs lrs rrssignctl l() lltc|lt ill s l) nrl( (.1). 90. Acknr)lvledgement.- ( | ) Whcrc rhc pplicalion r.!.Jrle\ to ir eliriIr | ,r rrlr/n(t lfo r the :l:..,1""",:"r, ledg(rr, an acknowtcdgcnrcDt in Ir()RM cS,t.Rt.t)_02 slrrrtJ hr IriI(Jc iruritnbt! to the applicant lhrough the contnto| D(n :li!::ii,, rb,."r";;";;;*;;;;i#:il,";:;:,,,".l.illi;ili:.li,jiiii,llil_1lIl[:],,illll: counted from such date ol.liling. (2) 'Ihc applicarion lirr.r.elirnd. orhcr rhrD cliri||r li)r rctilr(t l](jn) cl(ctn)nie qr\tr lc(llcr. slall be lbn!,ardcd ro thc proper oljlecj. rvho shrll. rrirhirr rr pcriotl ot titiuu ,i,r, ,,, ,,,,,,*,,, lhe said afpiication. scrulinirc lhc applicrtion lirr its elrrrpl:rc1L:r,,,,,,f ,rfo,.l ,fl" ",,p,,.,,,,,,,, 45 is l_ound 1() bc colnplctc irr lcfrns ol.sub_|'lrlr ( l), ( I ) l {l (.1) (,t |1rh. tl). i|lr ir\ (|,,\\ t,.,ll,t.r ||( iI In FORM CS't RFD_02 shalt bc rrrdc irvirilurrr. ,,, ,r,.,,p1,|.,,,i ir,,;,,,;,;;,;;,,,,,,,,,,,,,, ,,.,,,,, :,".1::":.ut,t. clcartv indicarins rhc dalc oj l irs (,r rhr (:l;i ,, ,,, r',.,,,,_i ,,,i lk. rr,ri. tr.r,\t specjfied in sub-Section (7) ol.sec(ion 5.1 \hlll lt eo11;11g,1 11,,,,, ,,,, f, ,f,,i. , f ii, ,,, (3) Where any dclicicncios un denciencics u, ,L ,0ni",,,i ,,,';,,i1.';.,l,iii: lilili,.,,",il;i;1,j,"1i,.,]liil ], ,,,,,,,i, eleclronically. requiring hirn lo lllc r tie\h fclirrkl irt)|lirrli,,rr rlt(r | ( .{ | | | i \ r | | | ( , | | ,,t ,r, tl deficiencies. (.4) Where dcficiencics hlve bccn cornnturricirlir(l ir) 1,.()lllU (;li.t Rl,l,0.r rr,l(.r rlr(. Central Goods and Service ].ax llulc\. tltc slllc shlril irlso (lccnr.(l t,, lr r\, t)(.(/l communicated undcf lhis nrlc along wilh lhc dcljcicDCjcs c()r,,,,,,,,,l.,,,",1,,,,,i,., \ut] lrlr I I ) 91. Grant of provisirrnat refund.-(l).l.hc pr.ovisio|rrl rct (J in irl.(or(iirr(r rr tr ttr. provrsions oisub-Section (6) of soction 5.t \lIrll bc gfiuIc(i slrl),r(t to tlk.!t,r\litr(,,, rlrirt rlr( person claiming refirnd has. tluring any pcriotl ()t ,ivc )cru\ irrrf(liirlcl\ |r(.((,rrlt rr(.r.r\ period to which lhe clai|n lar fcl.und feJalcs. rx)t bcc,t pfosr.||lc(l ti,r rr\ ,,ltrrl(( onit(.r th(. Act or under an existing law wherc rhc .rrrr,,rrrrr ,,, ,.,,, .r,,u.i .,,...,,, ir,,,,,,,,,,,..,, ,,,, ,,, , Iakh rupecs. (2) fhc propcr olliccr, illicr scrurirr! ()l.thccktiIl anrl tlrc er.jtlcrrec \ul)ItiIc(l j|\||l,l!,rl l1r:r.eof and on bei.g primu /tr(i( sarislic(t r|.r thc arno,nr .f,,i ,,.,r ,,. ,. i ,,i ,, ,rcr \rt, r,rt,. (l) is due lc) Ihc applictnr in accordrncc wirh rhc ploviriorrs ot \rl) \('(ti(,r (0).r n.(rr,r \.r. shall nrake rn ()rdcr in !.()tai\,t (;Sl,Rt,.l) 0.1. sn0!ti(,Iirrt, rtre r||r,,r0t ,,t rctr||(t {tLr( (1, ttr( said applicart on a pr{)visi(nrll basis w orlheackno\,!redscne,,,,,,,u;;,,,;_,.,;:'l'li',;lfiilll:i ;:i::;i,fi,'cv',,(r,'\\,',,' rk(i ,'. (l) Ihc propcr o,ri.cr \rrrI is:;uc a purrrrcnr .r(j!iru ir r,.()rtM (;sr r{t,r}-05 rt,r rhc ilirrount sar)cli(,ted uDdcrsub fule (:)i|td lcsarnc sltirlJ l)c clcrtr(,nieirll\ (rr(lilcrt r,r iIr\ ,)l ,rieblntr.cnunrr,,r rrrri,nrrr(:,,rr,,rc,,ri,,,,((r ,. . .",,,;r ,:',,,; ,;;;,,,;;',,.',;.,,., ,,1 lhe application li)r rctLnd. 92. ()rdcr sancti()ning reltnd._ (l) Whcrc. lrl)1)l| c\i Ilnirtj,)Jl ol.tjte:rJ)l) (itrro|l. rr prope. olticer is satisllcd lhat il rcliln(l undcr.sub-scctjorr (j) r,l sc(tit,n 5 I is ,lrre "rr,r prrrrrr,r.. lorhe applicanl. hc shall n*kc arr ordcr in Ir()tiM (;s.1.'l,l)_,(). ,r,,,,.,i,,,,1,,1 ,f,.,,,,,,,,,,,, ,,, relund k) rvhich lhc applicanl is cnlilicd. ntcnli(nriDg tltcfci,t lltc irri().rt. it rrrrr. rctrrrr,tc,t r,, lIm .n l trori\i,,rirt hr,i\,r'rLhf .rt, \.1ri,,, r/,r,,r .c.ri,,r ..t ,,,, ,.,i,;.,:.. .,,.:,,r\r .,r\ oLltstanding derrand unclcr thc Acr or LIXlcr rnv c\i\lintr |,\\ l|(l lJrc fr,,fr,,." ,,,,,,, ,, "€fundablci PrUridcd rhrt i c:t\r\ shrrL.thr.rllr,,Irr ,,, ,,.,,,,,.t ,- ...,, oulstanding derrand undcr,u" ,r", u. u,tt"tt""tt ol rclittld is eLrrlrplctel\ ldilrslcd a8llirrsl irrr) ,diusrmenl shaI bc issued in ,,,,'., n.r,,;;;;'::J;;;iii l; "" r,r',rcr giving (ic,,,irs ,,r rr,c (2) Where thc propor ol,icer ()r thc ( i)|IrIrIis\j.IrcI i\ (,1 thr.l)iri.Jr lllirt rll.. i'll.r,l (jl rjlund is Iiable Io he r!ithhekl undcr lhc ff(rvi\iolt\ ()1.\Uh_\crti()tr (10) or. r\ tltr cl\c nlr\ l)c. 46 sub-Section (ll) ol sccljon 5,{. ho sha t)rr\ i r of(lcr i l,i t || ,rt t,()Rfrt (;\t tat,D 7 inlonning hiln thc reasons tilr withhokli s (,l srrrh rclin(1. (f) Whcre the propor olllcer is sarjslicrl. Iirr 1g1q.,,,,'i t,, l)r r1\L,r(krl ir \\rrrl,. lr rt ll. ,,vnole or any part ol-lhc:rnrounl clair)lcd its rcli xl is not ,,(l,lli\\ilrl(.,,, r\ l|,,t |.r\,rt,t,. t,, tlrt. applrcant' he shrll issoc a norice in r"()ttM (;s't r{t.r)-0H r{) rJr(.irpr)rr.i|lrr. r(l||l|rr,, lrrr r,, f,rnishareplyinFORM(iSI'RtI)-09rrirhirrir perir,,t ,,1 titicerr ,irrr,,,t rtr. ,.\. t,r ,,r .,,,r1 notice and after considoring the rcply. nrrrr.r.rrr 0rircrlr t,(r{Nr(;st l||,rr0(,.,,,r|,||,,|,iIIr the_amount ol refilnd in $holc or parl. or.rc,jcctirrg tlte s:ri{l rrtrrxl rltirr irr,l fir. \,r,t ,,rrtrr shall be madeavailablclo rhc applic.rnr uicctr.()Ircir \. iIr(l tlt(. 1]ro\lsi,,r\r,l \rl) liti ltt ,lr,rli mutL|i: mutandi.\, appl] lo thc cxlcnt relirnrl is alk)\vcrl: Provided rhat no applicalion lirr rctirntl shrrll bc rr.ict.rerl rvjrjrorrr Ii\ rlt ttr. rt)l)tr( rrl an oppoftunily ol being hcard. (4) Wherc Ihe propcr otllccr is \xristic(l thir ltrc ll ri) r f(lu (trt)lr ||(t(r .,rrj ll|,. |], ,,1 sub-Rule (2) is payable lo rhc rpflicanl Urrdcf \uh_\cclioll (t)ot \erri(,| 5.1 tx.,,lrirlt /r;rt. :rrl order In FORM CST RFI)-06 tnd issuc ir pl\[)c|l l(t!ife i,r 1,.()ttM (jSt l{t,t) 05. t,,r rlr| amoufll of ref'und and lhc santc shall bc r:lcctrorriealh. crcrlitetl to :rrrr l tlr(. l)l l\ ,( r r, Ir\ (,r the applicant mentioncd in his rcgislrllti(nr pittielrLrfs iIl(l ,r. ,l,e,itf!,1 in thr irl)l,tr.irti,,|| t,,l relund- (5) Whcre thc proper olliccr is sari\Jlcd rl)rl thc iUl,)rnr fclii||rtrtJic un(t(.r \||D ri|(. {rl (,1 sub_rule (2) is not prrublc l() thc applicitnl Irxier \uh scftr(, (ll)(,t \r.ti{,|| \ l. lj. ,trir Irirt\(. an o-der in FORM CST ltt't)-06 rlnd issuc irrr lltiritc iI t,.OttM (;St t{t,D05. t,)r tlr. amc,unt ol rclund t(r hc crcilit(d t(r tJrc (i)|l\UrIlcr \\,ellillc | l| (l 93. Crcdit oflhc nnll|unt' of rcicrlc(l rctirnrt ct:ri r. {l)Uh.r{.:rr\,t,.tr, i.rr(... t \, lreerr ernnrnunicalc(l n(lcf sub-nrlc {.1) ,,t rulc ,)lt lIL ,,L,,,/rl ,t(t,rl(il ur ,lfr \ t) rL (.t ,) L,l Rule 89 shall bc rc-crcdjtcd Io rhe clectr()fic cfc(ljt lc(lgcl 12) Whcre anv ant()unl chi|ltcd as fclirjld is rcjcclc(l urxl!.f rrrlc,)-1. cirher tIl/\ Ltr l]rrth. the arnounl debjlcd. lo lhc c\lcnl ()l fclcrtxnr, \t!lll hr !L_,rrr(lit,.(l td tIr !.1(.tr(;,,rt .r.ttrl ledger bv an o.dcr nrtrdc in FORM (;Sl.t,l\t l,-0.] Lxplunurnn. For thc purposes ol_this rutc. r fctun(i sllnll be ricc tetl ro lrt. appeal is llnally.cicclcd of il thc cLrimar)r givcs Ln (t(rtirkirrr ill \\fitirrr officer rhar hc shall nol lile an alpcal. fc,c(lc(i. il thr 91, Order sanctio,iltg il|tcrrsl on {lelnycrl .fu'(tr.- \flrr11.i'r\ i'trrr\l r,,,l',. ,'rtl payable to theapplicanl u,rdcf scclion 51,, lhc lln,|rr,, lrcr \h:r rr.,t,(,Ir i,r,tcr irt(,rj,, $ rttr ,l payment advice in FOIiM (;ST Rf't)-05. sDccit!ill8 lh(rcil| ttr(. lllrou t ()t r(.t[||,t \\l||, tr r. delayed, lhe period o! dclay lor lvhich Inlcro\l js t)l!irblu lltl(t lhc ll r,,r t {,t i t.r.!r t,.r\irr,t,.. andsuchamountofintofcsrs|all bc olcc(ft)nic;rllr crerlitcrl r,,irrrr 1,t tlrr. l,il k ir( ( L )rIt., ,,r Iri appllcanl lnentioned in his registriltior) PitrtiuLrlaf\ ilt(l l\ \lx.fiti.(l in llr(. I I I ) I , | | ( , I I I , , I I t,,l reflnd. 95. Refund of tax t(, c€rlaiI pcrsons.- ( t) AIv pcrsol eliFit)tc l,) rtli r rct0 ,l ,,1 r,r\ paid by him on his inward supplicsas pcr-lolificnlion issue(t \c(li,),, sf \|r irt)t)t\ t(,t r\ trr,l in FORM GST RFI)-t0 oncc in ovcry !luilt.tcr. clcetrorrierrllr on lh(.r,,rrr(rr lr,l,l. rrlrL.l dircctly of through a t'acililarion Ccnrre notitjc(l by lh!,( i)I||'rl\\ o||cr. irl{,I1, \ ittr r . , I i | | ( . | | | ( . | | | ol the inward supplics of goods or serviccs of bolh l l.Ott]\l (jSl.t{ |t. Irt.trrrrcrr Irr rrr. basis oflhe slatemenl ol lltc outndrd srlrllic\ Iirfrishc(l h\ thc (r,|?rsl,(,rxllrl, \rlrl,J ,.r\ Ir FORM GSTR.I, (2) An acknowledgc[rcnl lar lhc rcccipl ol lhe np|lifitrirj|l t0r.relirrrrt sIrrll FORM CST RFD-02. (3) The relirnd ol lax plid by lhc applicant \hlll bc ir\,rjLrbtc il (a) thc inrvard supplios ol gorxts o| serviecs (n lx,th \\crr r(.\crr(.(i trt,|) ,l regislered person agrinst a tr\ invoicc nnd lllc lui(r,,t th(.\Upl)l\ !,,r(,(.(i l|||{j,.r l singlc la\ invoice c\cecds tivc thoLrsand nrpccs. crelrrrlirg rrrr pni(J. it in\. (b) nanc and (;oods lnd Scrriec\ lrr\ l(lc tilleirti,Ir NUItb(r (,r I Ii,lrr(. l(lerrtrt\ Nuntber ol lllc lpllicitnl rs nrcnlionccl in thc rltr irrrorr ct rrrrrl (c) such olhcr rcstrictions (r.coIdiri() s ir\ I)lr\ l)c sl)ceill(.(i ir tlrr r r r , I i I i I r | | r ( | | ) iur satislled. (1) Thc provision\ol rulc 92 sltlll. n kai.\n krl,.r;! ir|lIl\ ti)rthe \iur(tior,ukl l):r\nrcrr ofrellnd undcr lhis rutc. (5) Wherc an cxprcss pr.0vision in t trcitl\ ()r olhcf inlcrtirti,Iml itFrlr(tlrr l. t,) \\hi.l) tll(. President or thc (;ovefnnlcnt ol lndja is r pitrl!. is jnc(nr\i\tcnt \\itlr thlr l)r1,ri\r{,I\ ol jr\ Chaplcr rulcs. such trcaty of iDtenralionrrlagrccnrcnr shall pr$ail. 96. Rcfund of integr{tc(l trr pni(t (,n gorxls rrportc{t oIt r,t t (ti:r. (]) ltri. \tI|]| rl, bill filcd by an cxpoter shall be dccrrrcrl Io bc irn rpplicittj() li,r frlilr(l ()l j tcr|itte(l tr\ |li(l on the goods exportcd orl ol lndiN an(l such upplicitti(,I shall lt rlcentctl t(, l)ir\e bccI tit((l onry wnen:- (a) ihe pe.son in chafge ol thc convc),uncc can.\,ing the crB)rl g(x,(ls tiull lilcs rrrr crporr nraniGst or an cxpon rcport covcring thc nurlrhcf rnd lhc dilrc (,l.slti|ling hills i)f l)ill\ 1)l exporl: and lb) the applicant has llmishcd a valj(i rclLrrr ir) I,.Ol,tN{ (;s t R_-1: (2) I'hc delails ol the rclcvant cxp()rt Inv()rcrJs corti e(' lt t,()tiNl (;Sl.l{ | sJlltll bc lransmitted clcclft) icrll) b) thc con)nro p()r1ill l() lhc s}- \lcnr (tc\it-rjlltc(l h_\ Illc (.u\l()rl)s l (l 48 the said systctn shalj clcctn)nierll, soodsco\,;redn,;";,;;;;;:.l,,lli';:::i:l,lllf;,1;'1il,:l;r,ll:;;i,, ( ,,,",,,,,,,,,,,.,, ,,,, (3) Upor rhe receipl ()r'rhc injirfr):rri(l|| r!r.rf(rirrr rrr(. rr||||\rl||llr,,r ir \irrr,r rt nrr rr r,(raAl llt*:, *" rhe cornnr., t,,, .1. rle s'src,,r ttrsillrrrrr.rt t,r ,i,, , ,, ;,;;;.. :,,,,,,, 1u,u,..,., rru. claiD t'or rctlnd and an lrrrounl couat to ttrc irrrcgr;rr,.,t r,rr ,,, ,; ,..;,:.,; ,,r (..r( t, rt,,l,t,,rr! bill or bill of cxporl \hall be elccrft)r)icirlh frc(iitc{t t,, rtr,. t,rrrrf ,.,,,,rrrr ,,r r. .rl,t,lr{:rrrl rnenljonod in his registrilion prtrlieull$ ll(1i,. irrri,trrr.,l r,, rt,. t ,,1, ,,,", ,;,;;, , , (,1) I hc clairn tir refirnd shall hc rvi rtrckJ rvJrt'l"c. (a) a requcst has bccn r-cccivcti li(rI Iire iurisrli(tioflll ( ( , I I I | | | i , , , I r , | (, ,,r , L ||||,rl rir\ 5late 1ax or LJni(n lerit()fy ln\ t{) \vilhh()kl lhc l) \ rr|ll r,t r.t||||il tlu. t,, tlrr. l)( r.,,,rl claiming .etirnd in accordanc (l I) ofsecriff -5,1; or :c wrth llrt ltori\ilrrr\ ()l \Lrh v\ ljdrr (ll)) r "rrl) 't tr'rrl (b) rhe proper olliccr ol.(.ust( olrhe provisioDs olrh" , , .,,;iiii]:i;:l:' r/rar rrr' r1! '(r\ 1\ rr' i \r'| I r'ri ,'I \ '1L 'ri'|r ,. ", (5) Wherc refirnd is wirhhcld in rccof(l ncc \\ith lhc pf,,ri\ii)rr\ r,t ( llu\r (ir)ot \ l, lrrl(. ( l) l::.r_i:f:.llll:.. "r',rrosrrrrod rrr\ ar thc (.usrorrts sr,rr,r,rr'r,,,rr t,,,r,,,,,,,. ,,," ,,,,,,,,( i,,,r ,,,,tr rrtr. lunsdrctrorll Cornmissi(xrcr ol.ccnlrrl rl\. Stirrc t:i\ ix lJlk,l ,,, ,,;, ,,,. :, lrc Ll\. lrr\ be. and a cop_v ol:;uch iD(ir)liltiol| sllrlr l)( rril|r\ rlt!(l t() tlk.(,)nl| r,| lDr,rl (6) LJp()n I.ansmissi(n o, lhc ir)linlrtj,nl ul(,cr .,uh r Lrl(. (i ). rlt(.1,r,l1(.r ,jllr.rr t,r (rrriu t.r\ r,l :t::1,1 * [Jnioi rcrrir(n.y la)i, rs lhc cir\c l'..r hc, \h.l l)ir\\,'r r!{k.r i, t,nrr tt ,,t t,()t{Nl GST RF'D-07, (7) Where thc nnplic;rnr hrcon)e:, crlirtc(l to rrlilr(l (,l.t6e irr](,rr)t \rttrtr.l,j L,r(k.r { t.rr.,. (ir) ofnrb-rulc (4). rhc coltcorncd.iuri\diclionrl otljccf ()t.er||rfrl tr\. \trtr tr\ t! I rrtjr r(||rr(,r\ 1:::-li" ** ma! be, \hall procccd lo frllld llrc ill(,llt :riicr lrrrssily, ,,,,,,., ,, ,;r;.t;; cs'l'Rt-D_06. flil Ihc Cc rrirl (iUrcr.rtDrcnr rrrrr D.,r af!*"- ,_.! , ,..! rctln{l ()l lhc intlJgjirtc(l tll\ lo rlrr (i rerrnt.r ,)! i/"u'd,i (4r ure c\f(,ft\ tt, lthLrl.I) t(x.\[ch eiirss ()t 80(xls l\ llril\ br l(jtiljcrl iI rtl\ lk.trirlt iIr(l wherc :juch rclirnd is paitl to tltc (;()vc retund ol thc in(egfatcd ta\. rDlncrll t)l IlIrrtirr), lhe e\l),"1cr \Jriril f,'l be I'iri(l iIr\ lj;,,- -f:.::::'""lctrirrcr..ud.-(r)A c|cttirsrorhr:(irIsrrrrrcr u,(.lrirf(.to,,(r \rr,Il)(. rnaoe under sub_rulc {S) ol.rulc 92 '2) Anv anrounl. having bocn crc<Jitccl ;raiman, by orde,s or.rhc ,,,,,0".,,,ri"",:'1,;ll:,llil,ii]i,lii'I,1"^i,iil;l ]l,ill:,ii: ,.,illli rhall be paid tiorn rhc lirrr(l (3) Any ulilisalion ot a|nounr lionr lhc ,c*ion 5ri shi be il;;;;;,,;;,;i,:lllll:illll:i i:ll;l::,ijlll,l:il,,illil;:lill i,,,ll accounl to which lhc anl(xtnl is tfll)slcrrc(l li)r LtliJi\iltion. 49 (4) l he Govcrnmcnl shall, bl ar ordor, c()n\lilLrlo l Strl(iinit ( r)nrrilc( \r tlr ,r ( trrrr,rr I Vice-(lhairftan, a Mentirer Sccrelar).ancl sLrclt othur.Merrrhcr: rrs it nrir\ (l.'(',r rrl ..,rit ttrt. Committee shall make recontmenrhtions IirI propcr Irili\ixi,,r ol tlr(.rrrorrr.r Lrr.rtrrr.rl t,, rlr,. Consumer Welflrc l.itnd fi)r wcllirc ol lrc c(,nsurncfs. (5) fhe Conrmillec shall mccltsard whcn nocc\\nf\,. h t ot lc\\ tl[||r (,rx r llr tlIr. nr,rth., (6) An1, agency or organisation cngagcll irr corrsurtrcr. N.cllrr.. irfti\itir\ t,,r r l\.ri,\l ,,t tlrt, years registered Lirdcr lhc provisi()r)s ol thc (i)trll)aniij\ A(1. .)ol I ( l13 (,t .r(lJ l)i,r ,n.r .Ir\ other law lbrlhelirne being in tbrcc. incluciing villagc or rrrarrrhlor sirrrliri tL.rL.l i.o,1r.rrrrrrr., or consumers especially womcn. sch.,dLrlcd ( rslcs r:n(l schc(lole(l lIilx.s, r,r rrrr,r(rr/\rr\ ir. deflned in the Industfial Dispurcs,{cr. tqJT (t.t,,t trr.t7) rr(,, r,iJ (t(rt t,\ ltr(. It r.i r ,rl Indian Slandards 1() bc engagcd Ii)r a lcri,,d ol tl\c \(rr. r rrrhL.,rrrl Lr{t!t re.(.i,r(ll activity \l,hich ha\ rnade. or is likol) ro nrrkc. sjg|litienrl !,,l|tfitrrti,,|l ||r | ( | | I r | | | i | | | , | | r ,,1 standard mark ol'the prodljcls ol tnitss iJonsuntl)lion. tll( ( (,l|t11rl (;,)relllll(.0t (,r rtr. \t:rt, Governmenl ma) nrake an applicrtion jbr il gfitnt li(nI tltc (.orr\u r(r WcltiIr I Ull(t Provided thrl a consu ter incurred by hint as a c(nnplainitnt nriry nlrkc rUIlicirti() li)r rejllll) rs(llr(nl ,,t l.t,irl ('\lx.l|,,, , irr.r..'n.rrnrIr (li\t. rc,||I(.I j|. |,||.||,r,!1rr,Ir,.rrr.II (7) All applicalions lbr granr liorn rhc (,(nrsurncf WeIirfc trr(l str:rI t\. on(k. tr\ tll. applicanl Member Sccrctary, bul thc (i)nrnrillcc shall rrot cri|lsirL.r i||r irl)|lirrti(rr. Lrrj(.\! rl has been inquircd in() in malcrial dctailj, anrl rccorrrotenrlcrl li)f .,)||\i(l(,rrl i,, l.r,,r{tIrl,t\ , t,\ lhe Membcr Secrctar). (8) Thc ( ornnrirrr| slrall havc prrNcrs - (a) to rcquirc anv l|ppliconl l() l)llxlucc hrlijf( ir. L,r bctirrt rr rlrrlr ,rrrrrrr,rst.rr ()lflccr .l thc (;o'ct.llnrcor \Lr!lt hLr,l ... ,rLL,,Lr,rl\. rJt{''r(r,t\. ,r\1.'rr('l\. i,l conrn)()ditics l|l !usl()d) l|rxl c(nttft)l ()t tl)e irl)l)lr(: jl. ir\ rir\ l\. (.(.\\i \ t(jr propcr c\,lhralion ol-{hc ilf licitli(nlt (b) . to.fcquirc any applicultl to iljl()w cjrlr) iln(l iI\l)crli(jn ()l iIr\ l)rrIri\.\. lr(,||r which aclivjljcscl ijred lo bc tir.lhc \!clti .col eorrsrlrrcrsrrrt.srrr,",i,,,t,..,,,,,.r ,,,, to a dul) auth(niscd olllccr ol lhir (.cnllitl (;o!cr. jIc l (n.. ir\ thc.ir\(. rir\ lJ(.. l:rt( C,,tcrntl(rl; (c) to gct lhc acco(lnrs ()t rhcl|pDlicrntsir(lilc(t.ti)fcIsl|rijrrl)r{)|er rtiii\irtio|()l thc 8ranlt !.ll to fcquirc on\ applicitnt. in citse ol-r|l\ rlclirrrlt. or strlrpr.cssio t)l |ltirtcr ll inlonnatjon on his prrr. kr fclilnd in lLllrlr_sLrnt. the \xIctlo c(l ffi||jt to lhc Committec. and 10 bc subicc( 1() pftrsecl|tion urxlcr lhc Aeli (:) . to rec()vcr an) surn ctuc liorrr an\ ilppliciltl in irceri(lir cc N tlh rhc p|l,\ r\ro|ls (i) -...tt' rcquirc ]n) irpf,li(. 1. ,,r cllss ot-l|pplicirnt\ ro \ubrrit ir t)cfi(,(li!irt fcIrn1. ritorc:,tIt! nr,rf(r l ili\irli,, ,,t tlrc fji 1g) to re,iccl ar application l)lrrccd bclirrc it o ec()uIl ()l llctUal inroD\isrcIc\. of tnaccurilct, In In:tlcrial particuhrsl 50 (h) lo rccomnlcnd DtinimuDt llnaDcirl havrng rcgard b his linancial stLrtus, rnd under pufsuit, aller ensuring thitl lhc nlisutilised: (i) to idcnrjli bcnctlcial antl srl,; sreto|\. wJrcr.c irrrcstrrrcrrrs,,or (jl ( t,Lulr(.1 Wellare Fund ma) bc rnadc rn(i Drakc rcclnlr)rcn(,itltons. it!(()r(lrrt,l\. 0)... to 5131 thc (oD{lilrL'ls fcquirccl lirr rhc l)cri(xt (jt u,t1ir!r.nrcnl we[are a(ttvttte\ o, 3n .]ppliLi rl. (k) to make guidclires li)r thc ntrrlltscritcDl. rriIri0islr tj()rr rLrrrl rrrrrlir ,,r rrrr. Consunler Wellare [iund. (9) The Central Consuntcf Protccti(Jlt (i)Llncil itn(l lllr ltLrferr (jl l (li.|lr \ti l(li||rt!.,lr,rll recoDrrrend lo thc Coods and Scrviccs lil\ (.()u ril. thc l)11, (l f i(lelir,(.\ r,,, considering the lro_jects or pr-op0sals lof lllc l!|.1)()sc ot irrtrrn.irr;r i.rlx.rriiirrIr. lr,,rrr the Consumer We ll'arc l-und. ilssislitircc. h\ wil\,01 titi rt t0 I ,tIl'l r,, tl ir)rpo illrcc itn(l utrlir\ ()l lr r( ,,1 1|, tr\ \ llnrureilll it\si\tlutr( |lr0ri(Jcrl \lr:rll ||,,r l!. ( l TAPl DR Xl ASSUSSMt,tN I. ANt) AItlt t. 98. Provisional Assessmcnt.-(l) ljvcry rcgistcrcrl pcrrorr fcql(srinl] li)r lrir\lrent ol tir\ r,r il provisional basis in acc.rdance with r|c provisiorr\ ,,t srrhl,ccri,,ir (t) (,i \c(r,, .'(l \tr,,ll furnish an alrpljcalion akng wirh lhc d()cUnro ts in supp(,rl ol hi\ l'.q".u- "f,.,r,,,,,,.,,rr.. ,,, FOIIM CS'l- ASMT-0t (n lbe conlnol f(n1rt..ilti,:r ,iir(!tl\ ,,r tlr,,rlttr r Jir(rtl.rtrr,rl Ccnlrc notilicd b) lhc Ci)rnI)issionef. !2,) ]he nn,ncr ulti!cr|rrn) ,r rr(Litr ot lhc lpl)tjr.rrio UI(ier \uh rLrte ( t). i.:rrt ,r rr,,rrte rrr F()RM t;ST ASI\ll-tt2 rc(tUMf ltr( fiJgislcrcil pcj\o l(, li|l0r\tr I I r | ( I I I I i , I I i L I L tt) Iirr r,]r (,1 aocInrenls tn srpport o1_his rcqucsl ilnd tl)c afl)liel,rl sl rll lilir it r(l]l\ 1,, lhr llori(r jrj I,.()l{fil GST ASM] - 0J. and may appcirr in prr\rnr bctirrc rhc srr itl ollle cri ii lre r r rlcsir. ,. (3) lhe nropcr olli,-cr shall issue rn {}r{lof jn I..()t t{ (;SI. ,\SNll._0{, alk,iiirrg t, Irrrrrrr 0r tax on a provisional basis irdicatin!! thc virluc {r-rhc f'rc or b()rll (nr rrrc birri\ (,r \\lri(h rrr( assessnent is to bc allo!r,ed o a provisi()rrltl brl\i\ rnd lhc i ll() j)t lirr $lrielr tlrt. lrrrrr rsro rr. executc'd and sccufit\ to bc liirrrishcd not orccc(ljrrg lwcnl\ livc;rcr tr.rrr i tlrc rrrrorrrrr covcrcd undcr Ihc bond. (4) thc rcgislc.ed person shrll crcc'le.Ilo'(l in acc.r.dr'cc Nillt lhc 1t1)risi()rs.t \rl, sectiol (2) ol'scction 60 in FOI{M (;St ASM]._05 lllolg wilh l sicrrrirl i0 rhc li,n)] ,rt r bank guarantec jbf an aDrouflt as dctcfln incd undcr \ub_rtl le ( t )l Pro\,ided Ihal a bond llrnished t{) lhe pr()pcr (,lllcef Lrn(lef lltc (.cIlrir (,()(,(t\ il|r(i Seryiccs lax Act {)r Inlegraled Cjoods and Sc|viceis lr)i ncr sh ll bc tlccrrrerl ro oe a oo''tr turnishcd undcr the provisions of the Act and lhe rLrjcs nlrdc tltcre u (lcr. EtPla ttion.- I:or thc pIrposcr ol-this rulc. the crprcs:iorr ..il tljL ]1..\hlrll iIelLrllc rnc lrrrorrrrt or Inlegrated tar. ccrrlral 1a\. Stit(c tl\ or lltri(nr lcn.it0r\ la\ an(j ec\\ parrrhlc irr |cspccr ot thc transac!ion. 5l (5).The proper.oi'ticcr shajl jssuc a rrr ;;*.1*mti{.1_;j;llt.,ltlljxljlli,}';::,til.l,lilt;,;ti rii',rlr;rt ;;;,tr;l; o'. tr," ",nount..t,,,J,,r,i;;;;r:;,;.'i;;,;',*lt:$,f i.;;1"''.r',,,",,t, r,\ ,r,. ,( r',.,,.,rr r\, .,,, (6) The ipflica r n).r) tilcrn jrpDlj!irli(, ill,t,,()t,tM(;St,\Sl\tt,0Bt,,rr(.ti.,r,,(.,,t .(., lrr\ rLrnt.heJ JnJer \uh_ntlc I tt.tltL.t i\,lrc,,1 ,,rrt(.t ||I,l(,r \ l, lr[. t r) (.7) fhe propc. ollicer shall rolcasc rh t3';TJif;$itillilltlilil j,:irlil lilutili iti,l :j,ll:1,,,1,,,;, i.l,;, ;r;i;ili apptierrion unae'.,,ui-;;'1.:',,i; ""'r scrcrr wt'rr'rrrs (|r\\ ir.rrr rlre (i ,rr t'r ,(\,,r,r ,'r r'' 19". "Scrutiny_of rcturns.-.,(l) Whcrc nl).fctunr tirn)rsho{l l)\ :r r(.lti\trrcil lrr.rl,n r. .,.1(., t.it :::,.fi,":'lr,lhTlil:i.il|ll];1, sc,L,,i],i.,crhc\i,r,rri,,,,i.,,,,r,,,,..,',,|'l,,,r,,t,,,,,,,, ,,,,,.,,, 1*'fr,lii*ii*i*til,,l1ii_,li_-iiirilil rii. iil r lrr:l:i,:il; !t liT,r,o,j"e *,-. p"'"'nt.. u,",,, ;fi,i'li::,lli;ll;'i,lllil';,ll,l:ll'l;i llli,i;i,,ll.,i;lllll;il paJable In rclarion r!, \u.lr LIis.rcl,itnr,, (.2) fhc registercd p!r\,,n rtrJ\ jt!tL'nr rj ::9.tl" ltf, "",J pa1 . c rrrr. ;;;;l', :;li,1l;::llii::l,illilll,i'lll lli 'lI lilii,ti i;i:;l ,l:ll:l i.ii;i ,".,'il iT,;ill." ' ['' 'ri\r' i''' c\r)r''|,,1,r,.' r,r rr,c ,ris, * 1,arrL:r r,''r'iriirr',',t i rrnr r ' 1,:.),^Yn":",1" c\phnarion lirrrisire(r br,rrre ^1lisrc.ttr lrrs.rr ., rrrc i j | | , ,, r | | , I r i , | | | \,,,,rrrr(, I il$,j;,il 3l:r,?r,;1;llljr ro bc "e.cpi,r,r.. rrrc pr'"pcr,,rfi..,.r ,r,,,rr ;,,,r",,, i,,,,, ,r,,,,r,rIrIrr 100. A-\sess trnt in c(.rr in (:t\rs. llr ,,K. ' '1 ,., ' i,,'1 h: . tu hr irrrrr Lt irr l ( )t{}t (,s I ri) Th< -rJq..,l \ lrJr,r\:rJ ,,r. .r. rl,(.l..,.1. rr.r\ ( \'1,.n / 2 ) ,,t \(.( I i, r,r i,l \rr rll hf ,\.Uu,l irr t.( )t{il ()r1lcf (lt as\L.\\t)trIt [)itrlc ,\sM t _t-1. rrrr(ii r \Lrl) \(\.ti,rr rt) !1l.,ll:-t,:t". oiliccr-shatI iss c a nori!1..r1,., r.,\ll)rc r)c^r),, irr ar.,.,rrrt;rrrrc rrrrr r,',. )rovrsrons ol scclion 6J in l.t)ltM (;s.t ,rrrrfr_ru.,",,,,;i,i,,fi,,. _,;,;;:,, i]i ,, ,,, " ::::-s,slen1,is proposc(1.r. bc nradc (nr be{ ir,,tg,u",r r,"*i.' ",r,i,,1i., ,,,r,i,.,i,,r,,, ,,11",,, ,,,,.., Jays lo s,ch pcrson k) lirrnish hi\rcpl). il ln). pass ltn (r1lcr i. lI)lt t (;Sl.,lSll | _t5 1J The,rrder r,l \Lrmnt.rr) :r\\u\\r)tLnt fORM CST AsM't--tf,- unlcf sUb-sccrion (t) r)t sc.ti(,|l ().1 \tIrlt lrf is\l|(1t ilr ili'.ll,"-li:?ll"':l;ifiX,i:ll::.:'l'l];;;:li:: li,"lf,iil'l:,i,1,i..'liri-,i,c , r ap;,,ierri,,r ,irr he. fcicclio ol rlrc irIJ)tirlliolr LrJr(lcr \|tr (;sl SNt',t - i 52 lOl. Audit.- (l) Ihcpcriodol rudil lo hc r(,rxlurre(t (ler \Ut) rr.tr, (l,,,t i((||,,|| r,, shall be a Iinancial year or nultiplcs lhcrcot. (2) Where it is decidcd to underlrlo lhc irurlil (,l r rctisrcfc(l trcf\or ir rk(r,rrIrr\(.$rrtr tlrt. provisions of Section 65. rhc pft)por olllccr \h ll issrre :r ori.r i,r l,(,ltNl (;S | \t) | 0 | ||r accordancc wi(h the provisi(xrs ol sLrb,sccli()n ( l) ()l lh(. \iri(l \crrit,|l (3) Thc proper officer aLrthoriscd l(lco ducl U(lit,)l therr.r l\irir(l lr!,1,,ol ir,,,, [l ,,t rr. registered person shall, with thc rssislurlcc ()t lltc lciII ()t ()lil(rf\ ;rrl1l ,,lliL rrrl: irL L ,,rr r trrrr r rrrr, him' vcrill the docurnenls on thc busis ol wllic| thc h..ls.l rrre.rrr il( r r r : I i I r t ; I i | | ( . r | ,rr(l rh. returns and statelncnts Iirrnishcd undcr thc provisio s ol th. Arr rrrrtl rlrr.rrrk.,. rrrrrrrr. th€reunder, thc correctness or-1ho lunrovcr, crcnlpti()I\ iur(l (re(lIfrir,o\ \r,rirr(rr, tlr.rirr(. ,,1 tar.apFlicd..in resn!!t ol \Infl) i,t E,,,,Lt\ of \crviec\ r)f lxrlh, rhc iII|lt tir\ .r(.(lit ,r\irk.(t :Ir,l utrlr5cd. rrlund cllrimed. rnLl ,,rhcr rclcvilIt issucs ir il rcconl rlre ol)\(1\;rti{) .. (,1) I-he proper olllccf mav inlbfin rhc rcgir,rcrc(l pcfs(nr ,rt ttre (ti\rr(.tllrx i(s ||,,ri(.(,. irir\ as obscrred_in.rhc uLjdit rnd t]rc i:riLj pcrson rn v fil( hi\ rc1,lr rrrr,l rtrt.t)rot,(., L,li(.r .,trirtl rlnarr\L llrc lrndtn8s,,l lhr ilt,lit ir cr,!.r(.(,,||\i,h.|lrri,,|| .,t rlr(rcl,l\ tr,. \t|(..1 (5).On conclusion ol lhc aodit. lhc fft)pcf ()lllecf slrrrll irrlirrrrr th(. Irkli||tt\ (,1 i|lr(trr ri, r. reglstered person in accordancc wilh lhc pr)vjrii(xrs ()l sul!\crlio| {l}) o, \r( tr(j| (,\ |r l,(ItNl GST AD'I-02. 102. Specixl Audit.- lll Whcrt s|cri.rtarrtlir is rrqrrili:r1 t. trc ((xr(tl(rr(t irr rrL r.r,rrrrrrt. rrrrrr trrc pr"\ r\rons (,, \u(ri,rn 6(r. thu (l i!!i rcl|frcd t0 ill ltr! \iri(, \(.ftio|| \lr;L r\\ (.ir (tll..r1,I l FORM cSI ADT-03 to lhr rcj-tistcrcd t)cls(xr r() gct his ff (1,,,tiIr,lir,.,t t,r :r ,rr:rrr..r,.,r acoounlanl oril cosl accoLrntanl spceiljcd in tltc saitl dir.cctiorr. (2) on conclusioD.l spcciar aLrdir. lIo fclii\rcfcrr r)cf\(', \h.I bL irrr.r'rrx.tr .r rhr rrr,irr,r',t special audil in FOItM (;ST AI)'t -{t.t. (.hrflcr Xll Advancc ItLrliIg 103. Qualificalion and nppointnre t ot rnenrhcrsot.th( Aulh(,ril.\ ti)r A(trx'c(,t{rrting. I he Cenlral Coveffnlcnt and lhc Slille (iovcnr|ncnl shll/l irl)poinl r)llir(r i rh( |rUrk 1,t .t()rJlt C'ommissioner as mclnbcr ol'the Aulhority ti)r Advat)cc ll ling. 104. F'orm and manner ol applicatiol to thc Authorilr ti,r A(lvln(r lll|li g.- (t j ,\rj applicalion lbf obtaining an advarrcc ruling un,:lcr sub-sceti(xr ( l) ()J \ccti(,n ()7 shul trc Inl(lr on the conlrnon ponal in FOIIM (;Sl.AltA_l anrl ,ilrrrll hc accorrrp.rrrietl t)\ ir tcc {,1 Jt\(. tnousand .upces. to be dcposilcd in thc nranncr spceilicl in \ecli(,rr,19. 5J (2)'lhc applicarioD rctcn.cd lo in slrb_fUtc (l), rh(.!crlticlri,,rl rclevant documenls NccoDpanyin8 sUch lll)plicIri,,,r \lrirll l)lJ \it, (.(l Rule 26 105. Ceriilication rlf c('pics t)1.thc r(lrrrnL(, t.rrlts l,rororr(.(rl cop] ofthc advancc ruling shall bc ccftiljc(l to he r trr(. (,)|\ i,j rt\ ir ol lhc Aulhorilv li)f Advat)cc ltLrling. ,jir; " 1:::.,"-1, 'lnner, f al4re;rt ro rtrr Arrt)c[,,r(. Aortr,,rirr ti,r r\rtrnnlr r< ri (. lll:\n,apNr rg n\r rhc rJtrnec rUti ! i\suc(l Ull(t(.r srrb_scr.ri,rll (,),,t \,\rrIrj ,,r rlrirll t!. made by aD applicanl on lhe conrn)rjn l](,flirl i l,()l{M (;Sl r\l{,1 2 , rtr .,1 it tt accompanied by a fee ()l_ tcn thou\rnd r Section 49. Lrpccs, ro ht rhlx)sitc(l |r tlrr |lr |lr('r \t\1 rtr(.(t ||l ,,'rrrIr(rl ttr, ', ir ,Ir.l ,rll Ir lh. r] |lrt.r ,1rr rtrr.,t rrr (2) .\n snle,rl :rgrrn\l tlr(. JJ\irnL.. ||rlj ! r\\r,L.Ll Irk[1 ,rrr-,cL rr,.rr r{,) ,,t ...1 tr,,rl Insdc b) llrc c,,nr'errrcLj r,tliier,,r rh( i,lli\l..ri,, :rl ,,tJ.rcr rrt(r,(,1 ti, ,r.\,1r.iirl comrnon porlal in I.'ORM (;Sl.AIiA_-l lo(, rro tie sIrrtj l)c tlr\i,trl(.t)\ ttr(. ,lr{l liJing rhe appcal. lrr lIt. \xthr'rrt\ \ rt Irrl l'\ . r\ ||r'rrt,(.1 'tN .,lr,rll lr (l), fhe appcal rclcrred lo in sub-fulc (l) or.\ h nri(' c). ltr(. lcritiLlti,trr.()rti I.,l and all relcvanl docu,Icnls ircconrpirnving s!ch al|e lslrrrll he !tlrrt.rl. (ll) in lhc cnsc ol rhc.,Ircc|1rc(l otiiccr or iurivlirri,rrr:rt ,,ljrLrr. tr\ l|| ,, r(.1 aUlhorised irr rriling bl.such 0ll;ccri:rrxl {h) jnthccxseol itn lpfli(.Jnl. jnrh. |lr|llr(.r il\.(iI.(l Ir rLrt. ,r, 107. Ccrlificrtion ol copics of lhc:r(t\x (c r.Ili gs pro r)u (.(,(t trr th(, ,\l| rorrr\. \ copy ol the advancc rrrling pronoLrncctl by rhc ,\l)l]lJjlllc /\|lh,,fit\ t(jr \(l\i r,c l{ t rll ,UrLl dul) signed b) drc Mclnbcrs shtll l)c sct)r (! (a) rhc applicant and lhc appcllanr; (h) lhc (1)rrccrrrcd (){Ircer r)r' .cnrr.r iiii\ .,r(r srirrr (,r' i irrrr,, r(.r'r ir,,r\ rir\i (c) thc.iurisdic(ion.l (riieer oIccr(f.r rarirr(r sr.rci)r Uri(,r r(.rfir,,,, r,,r:,,,,,t { (l) rh( n llr,,r jl\. in accordarrcc wi(h rhc provisiorrs ol.sLrb_sccrr(r) (.1) ot \cclio t0t ot rlrc /\rl ( hat)lcr XIlj AJrpcNls and lte\ is i1)Il ],11"-lllfll:,,tu" ,\ppc :rrc Aurh,)riry.- ( |) n n ,,prcrJ ro rhc r\pr)c arc ^Urt,(),1r\ u,r(tel suo-secrron (t) ot scction 107 stra l^- titcd in F()RM t;sr .tpt, of ,,|,,,,",riii, rtrc retevrrrrr lli.illli"; eirhcf ctcclrluicallr or (,lhefwisc irs nrl),bc,_rti;..,r'i,, ,i," ir;",,,,,,,,,",.r..,,,,,, ,, trovrsror)at ackno$lc(lSctncnt shlljl hc issucrl Io thc lppcllu,,r i,uu,.,li.,r.ir " " ' 54 (2) lhegrcundsol-apDcitJ iutdlhc l()frtl 0l rcrili.nti(,|| l\ (,,|ri||(11 r l,()1,|\t(;Sl U,l {tl shall bc signed i lhc ranllcl sl)cerlic(l i,r fulc l(, (3) A ccnifir:d copr ot-lhc clccision. or.orrlcr. irppcrrlctl rrllrrrrrr rlrrrll t\. !rt)rrl,.,r s rurrl ::l:.1.9"y. ol Iirins rhc i,ppc,,l ,,,'.rc,,,rli"r. irl',,,,,r ii ,: i:.]l]i ,,,,,, ,,, rnorcatrng appcal nu0rbcf shal bc.issrrcrl rhe|c;rticr irr t,(}trlt i;sli..r|'l n: r,, rt,,. Appellatc Autltr.it_v r/ rn ol.ticcr iIr r) sc(t h\ hillr in thi\ lx.lrirlll I'rovidcd thal whcrc ltrc coftiljcd (()t)f ol th( rt.(isio|| ,,, (,r(k.r r\., t,|||| ,.,J vvjthin sevcn drys lioJn Ific dal orue appcal shall h"1h.,i,,r",: ill 1ilin8 lhclr()RM(;sl Al'l'lll lhr(lrrr..l lrlrrr' sard copy rs.u1,n,i11"1 "11"r..i1 l-'*tte ttl ptt'r'isiorrrrl rrtl'rr"\\lc(J1l(r'r(rrt irr(l s lr( ri llr(' ,1",. ,,r.i,u',,'*i r,, ,,i,il:,;'r:" ' dal s rlrt(lnrrt'r rllirrrr('|r rh( rrrrr)(irl hirll tu rh'i l:xplandt i:)n.-.l:ot tttc provisions ol.rhis ]1rli:. rhr irP|cirl \tlr|lt t)(.rrrrtc(l ir., rrrr,t,,Il\ rvhen lhe linalackn(n,!lcdScr)renr. ir)(,icrtirg lf",,,,f.:, f ,,, i_, l. t,,,,,"i, 109. Apltic:tlion to thc Appe alc Auth!,r.itr.- ( l) Arr ,rt)l)Jr(rrr ,,rr r(, tlr(. /\t)tx. irr. 7\rrlr,,r rt\ Lrnoer s!b-secrion (2) or sccri(,,) t07 sh.rlr.trrj ,,,,,.r. ,,, r,iirui ,;i i ,ii]r,ii.l..,,,i.,,,, *,,r, ,r* relevarrt-,documen(s. oithcr clocl(rtier v ()f ()lhct,\vjsc ;rs rrrrrr lx. ||{,trlic(, t,\ tl(. (2) Acc iticdcof!olrhc(tcci\iorrn.(,rrtor.ppcirlerl ;r,,rirrsr \trir, l\. sril,rri'(.,1 \\ rllrr) i.\(.rl ::1:-,,r.lhe riting rhc' appricari.rr Lrr*rcr s,b-ruic l r; ,rrrr1,,, ,, , ,.,;i ,,,; ;i;,.; :,i,,; ,,, ,,, ,,, ,. ,,,,.,, bv thc AppclLrtc Authoril\ orli|t t)lli(critulh(,|l\e(l hr hi r in rlti\ l)(.hrli .1.]-1. o,,U-:.:' 1, lle Appclhrr I rihr'rr:'t.-t r) A, irpf!.t r,) rtr(. ,\r,l), il:rrr lrit,,,,,l ,,,,k., ..r, :i-.lj:::. (ll ,,r \(o,1,,, lr .h.,rr r,c r;roi ,,r,,ug "r,r, ii,,.',1.i",.,,,,,,,i ;',,,,,,.,,,,. .,,,,,, .',ec',,n,r.,rh,,r..rhrn,i,c:rs,,.r\ hc,L,rifi!.(l r,.,, rr,. H.gt,,,,,;.. i,,',,iii nr,,iif,i,,,.,,. ,,,, ;l:"Iil:;ll porlrr irnd a provi,iionar lcknowtcrlgcDrcirr srrrrrr ru.i*,,,.,r i,,.,i,.,,,,1.||,l]', 1^r1.1 r,:it:,"r:,r!:,'l'oi c(xsi,brcerions ro rhr Al)l)e .rc lr.ihr'rrj rrrrrter s,t,:r!rr., (r)r,r ..-clr.ur lJ.2 .lr.tt-he iitc,t .irlrrr ctc(l*ric.,) ,1, ,,ii,"r,f,.,,1 ,,,,,:',,"',,,rii.,, ,,, ,,^ l(etr\lfrr. i F()ll\4 (;S I At,l__0(, |;l.i'ii1l]'iil: :;:' thc nro'|Dori"'Id"'|n (ir c''.,\s ('r'icrri(,,,\ srrrril r,, sirrrc,r i,, ,r,(,,,i,,,rk., (,1) A cr(ilied cop) ol rhc dccision or ( sub-ruic (,s) shail ir; \,;r,,"l,".ii,, ,r,"'ir"lrl,'",;1,]fiilfl.:i:ll';i illli,i;lil ];),1: ;ll:: i,];il ll sub_lrrlc (l) arrd a linll acknowlctlo,,rncrt. i*f;."ri,,g rf,._,,pfr.,,,'f ',,,,,,i,"i'ri,,,, ,. * *, lhcrealicf in FORM CST Apt,_02 bi thc ttcgisrrar: Provided that whcrc thc cerlill(:d.qpy ol.thc dccisio ()f o|1lrf is \rhJl)rtlc(J \\tlhin \e!en dr)\ trurn rtr( JJrc,,r tilin! rhc trORM,(;S,t,.Al,r,_,,a. if," A,,,..,,, ,t,,,,r',i], ,".,,,,,,.,,, \hrll bc rh! .tarr ,,r i..u. ,,r pi rr,,i,,r ."n",,.a.i*'..,.,,,i";i: ;1. i,l:li,;llii;ii,i;:",;,],-1i,i;i:i,,,ill;illl,l llaiilll:;ili,i; 55 ly.l:nitit,|t .lbr rh., p rposcs or rhir, rrh..rrrc irDpcirl srnrj r,. rrcirrr(r irr riklr ,,rr\ \\11,.,r rrr, rrnat ackrorvlcdgentcnt jndicaring lhe al)|ell rrurnbe.r is issrrerl. (5)'Ihe Itcs fi)r tjling ot.xDpcal or rc.\t(,rirti,rr {rt rt)l)(,rrl shrr hr orre ttr,rr\irrtt rrtr,.. t,,l every'one lakh rupccs ()l tl|\ or i,tDUI lu\ erc(lil iIv()lvc(l (jr rjrr rlillcrcrr,ti ,,, ,,,, ,,, ,,,1,,,, ,.,, ffiil1'i:'lj.""i1,:;lll:,iltilllli'liJJ'i;,lii:il,,Liilu,.;.;;;;,;:i; i;;::i;i:'rlll;l ,,,,,,,, (61 I hcrc shall bc no l!:e Ji)r rpnlicrtiol ore.,o,sr"i;.,r.eoroi,,;il'"ffiil:,1i1;,ll:iii "'. '\r)rrrrrrrrL rfir)',rr:'|r r"r "rr,ri,,,r,,,,, lj.1:.1-Ll'"11tg" to rhe.Appetlnte l'rir,u,,;rt.- rt) A,r nn,t,(nr,{,,, r,, rr,(. .\t,tx. i,r. r,,t,,,i,,.1 unoer suh-seeriul {l} (rj \ceri,rn ||r .i c,,,nPr_oi"r,,,,g,,l,i,l;;l;,1;,;,;,,":ilil,.lil':l;,::l,li;l'.';;,1:,,1,,,,,,,.,,.,,,,,,,,,{\' (.2) A (eflrtied ci,p) ot rhc tlreiriLrr or 0 6..,'l;il1;:i;;.,,fi;::ilJ:J;-,l1.iiii:l,1,;tiii;t:i;iljl,liiJ,liiitiil;:,,llltlrl|,::;.i;l I 12, Irroduction .rf xdrtili0nxl (virtcD{( rnDunat.- (I) |hcappeltanrshall nor,);i]i':l:"ll"At)pcll'tcArttho'ih,rrft(,\trl'tll'rr ::,.1:1ft.,r,1.,.b,;;"i,;;,;;;,i.;;:: i,iliii:l:,Xiil;l,lffi,]::l;lili;,,Jiil:,illil:,:il:i:rl,i: produ!(-J b) hinr,hrr;ng rhc (,,rrrrc,,t tltc thc casc nrq, be. thc Ap,,"rr,," n,,i,,,,, ri,:..llfiii'i',il llilll" l]ii tllilllli;:lllliil jl]l;lllii , ' . r.,) shL.n. tlrr ,rrll t,lj.irrirjl- rrrrrtr., r. .,.. ,,.. rt,. \ltUl,, t\ h:r\ r(tirr(J t,, ir.fiIrt c\r,l. (( \t .tl (2) (r) (n']ll]:1-:n" appclhirr was pfcvcr)rc(r br s.mricrr ci,.i\c rf(),r r,r.(r,(,rr rrr. evtdeflcc $,hich hc rvas citllcd ll , \ or..rs rr,., !il\c,,,.,, n". ,u. n",",llii.l,ll,lill;lll.,:,i1, ' ,. ikri,,(ii.,.,i''1' .''i,r,,''',,\ r.) $ll(l('lh(.rll\.,l.Urr $ir\ fti,\c||r((J t\ \flrli('r(. r -.[,v.t,,r,,, ,,,."r, ,,,., r... ri,<r.iju.i,uri.s.r,rrh,,,,u ".",",...,*iJ,l,';l:';;l::,;:;"ll:;:'i;,illl;;ll,,ii ,,, ).,J".1,..., ",,':l, i: r.ctclurr r,,.rrrr sr,,.r,r.r,,r,i1,1,c,.t. .u '' lfiii ,li' ,:l"llli;l'li" :ljIl 'i.:li;,ls tric e; se ,''|i'|\ hc rr,i ^,,,\,,,,,c :ii"TId;,; iii;:,,,1";,,;llTl ,iiilil"i,lii:ll:i,,lili::lil ,,i:jli Jliil;:"ll; No cvidence slitll bc adnrilcd undcr sLrb nrlc (l) lfirlcss lhc A|l|lclLrt( Arlh(xit\ ,,1 lh( 4pncllsr( tfibuli,t r(..',,jJ\ iu \ririu-, llrr.fL..r_.,.r\,;,ri,r,,,1,,,i*,.,,,".", ' ]]l:,.101" "1. Aurrr.rir) r,r rhc .rppitaa..1iibrn,,r ,.r,,,if,,,,i ,,,r.: anr evirtrrrec pr,.,dtrc(d. unJsr \uh-tulc t ll r tlcs. rli. aotudrcrttjr8 ituthorilJ ()r rn olli(cf irutlx)fi\c(t rnthrsbehalfbyrhesaitlaLrrhor.irlhasbccnullorvciltrca*ri"f,f.,pp,,,:i,,,iir','', L,rw rrr,rr lri.. rtr( \l)tt irr( ,,r|ll'l t,' lIr\( lJci ,r(t ri||.(t. {r' lo cf()\\ cranrjlc rrrrr ritrrcss ir) fcbutlll ()l tltc cvirlcnct p|otlrrcctl (a) l() exantine thc cvidcncc ()f doeuDtc|rt .. produccd b_v thc ilppcllallt: or (Lr) 1() prodUce aD,\ cvjdcIcc or itn\ \!ilnc\\ D) lne itppcJlanl undct-sUb_ntJc ( l) 56 (4) NorhinS cojrlaincd in lhis futc Appellatc Tribunar ,,, r,,.., ,':f'.f].:il]:ii rl)c rnj$!r 0r rlk i\t,r'.Jl'rrr \rrtrrr'rrr\ "r rIr' anywihcss. locnabrci, ,,,r,;]:]Jllill;::iljlr,i,',),r(,r',,.,c',r ,,' rr'(.(\,,,,,,,, ,,,,,,, ,,1 I t3. Ordcr of Appc l|rr Auttr(,rirr o r Al)prfir te .li ib,,nnt. (l) llrr. ,\t)t,i.|l,rrr \|lr|,trrr\ shart. aton! r! irh irr ,,rtltr unJcr srit;_*.c.ri,l,i r r rt ,,r ,-ri,,,, t'). ;., ;.',, ,;, ,',;] , L,r rr,{ ,,,,t,., In FORM CST AI,t,-r,.t (t(:rrt,\ lrdrcirlirrg th. ,i,," r ,,,,,,r,,,, ,,i ,i:,,",;,;',,;i;i l,;1, (2). _ The jurisdicriqnat oiliccr \halt issuc ir sll|rrllrcl|r ill l,l)l{t\l (;St ,\t,t t|,| r t(.ut\ Indrcating the IinaJ anourrl oJdonrand c()rtiru,",t r,_r rr,. 111,.:lt,,r":i,1,1", ,,i' "' ]^t-1:oll"j',ul.tl" !igh (1)urr.- (l) An irprrcirr rorrrcUj!rr (r,rrrrn(h.r rrrrr,,r,,r,r,r rrr,rr sectron I t7 shall bc filcd in FORM (;S.l, l,t,08 (2) The grourds ot appc,al andlhcti)rnrot vcrillrirlior) ir\ (,)||tirifl.(, il| t,.()t{N (;\ | .\t,t.Oli shall be signcd in rhe manncr spccitic(i irr rutc 16. lI5. l)emand confirll|c(l bt,th|l (i,xrt _ rc irr|istlieriorrrrl otlit.cr \hrli jr!r. ir \ri (rr.rl rl FORM GST A I,L-01 r lc.rri-r iltlir:rrirrg ttre tirrrrt rrrrrourr ot.rtrrrrrrr,t.,u,ti,,,,.,t t,, rru.tr,11r, ( ,.Lrn or. a\ thc c,r\tj It,r) h,:. rle Suf,rr.rIc r.,,rrr.r ll.6- DisqualificrlioD ti)r nrisc(,n(tuct ot an n,rth,),.istll r(.pr.(.\ent:rtir.. \\ tr.ri ,rl authoriscd ruprcscnlativc. ()tllcr thrn rhosc |cl.elrerl ro ir elrrrrr.(1,) r,r .Irr,{.(, ) ,,1 .,rl) seclion_(2) ol .\ection |(, is li)un(1. upon.rn cr(luir\ i,,r,, rt,,.,,,,,rr.,. i,,tl,, ,,i ,,,;.,,,,,,,,,, ,,, conncction with any procccdings ond!,f Ulc Ael. th(. ( i)||lIi\si(,l|rr |lrir\. jrlt(r t)r,,\ r Irl, ll rl 6n oppor'lurit\ ()t bcin8 hcud, (tisqlrlit) hl)r tr(n)r irppcrrjl,,,,.,,,,,,,,t";;,:.;t ,1.,;.,..,,,,,,,,,. ( hrptcr XIV Iiirrrsilir)n:rl t,f, ' r' i\ i(,, r. ll7. I'ax or dury credit crrric{t fi}n, i::t"f ., u,: appoinlcd day,- ,ll"'"lli'l:_ilT:,.iiillT,'1;,,il:,i'li-;]il'.llli :ii rnpul tax undcr sccli()n li0 shall. within nincl\ (h\,\ ()t tlro irploirrttrl tl;rr. srrrrrrrrt rr dcctararion clcclronicr,) irr r,.OtrM (;s.r. .t.rinru-r. ,,1. ;;il;. ,;;, ;,. ::,;:,;,,: ;; portal spccitying rhorcin. \cDuralcl).. rhc lnrlrurl ,,f l"r*, ,,,,,-lr..iii ,,, Ntrrtr tr,: i\ entirlcd undcr thc provlsi(rr\ ot.rhc \rid secliori Providod that lhc (i)rDnrissi(nror ltlitv. on thc rcc(nlrlrcndnti,)I\ oJ tltr ( i)UIerl. c\tcn(l lhe period ol'nir)cl_v dars b) a lirnhcr pcri(xl notc\ccc(Jit)g Dijtct) (lil\\ I)rovidcd thal in the crsc ol. rpplical jon shall spccil-\. scf ur-rlclv i) thc valuc ol claiDts undcr sccliorl sub-scclion (8) nl sccli(rr 8 (,l.thr and il cttrnt rur(irf \Ub \ccti(,| (l) ()t \ectir) l.lO. llr!' l. \ub-scction (l)r'l \cetioI j. sceti()l\ (, lrr(, o,\ l|l(l ( cnt|1rl Sirics lu\ ^rt. l()5(, rtril1lc hr thr lrplrlrearrt 57 (ii) the scrial nunrbcr and valuc ol.(lccrilr.; r(rrs rn t()|1|lr ( ForDs E and/or ll or Iinrr I spccilico Ir nrtc tl r)l lh(' ( and lurnovcr) Rules. 1957 subjnilrc(l b) th!,ul)pliei rl in lo in sub-clause (i) abo!,e; (2) Every declararioll undcr sLjb_rulc ( J) stri| _ (a) rn the case ofa cJainr undor rorro,,ingpu,ri.,ru;s'i;;;i';,::"."rlililril],l;ii:l ;..1 1'li,,,,ll ;;,: lli,:ili.1i,,. ' , ,, (i) the amounl ot trx or ([rt) uvrilcd (]f utili/!(l b\ \\ir\ ()j rt,fir rir\ (rr.,trr under each ofrhe exisring la$,s tjll thc irl)poinlc(l (ll),i ,,,;J , (ii) rhe anrounl ol-lax rr.duly ycr ro bc r\,ailcd {,r rtili_/c(l t,\ \\ir\ ,,, lrl,rir r,r\ credil under each oJ. thc c]ii:jtin8 lil!\\ till thc rqrlrriltc<i tl.rr: . (b)inthecascofaclaimundcrsuh_scction(.1)(nrlilt/sc(b) ,,1 slrh\(.(.lr{,|l(t),,r 1rt, sec!on (6) or sub-secrion (lt) ol.sccli(nl t40. rpccjli scpruarct! rlrt, "i,,it,',,i .,,^u f"f,f ,,,, Ine appoinlcd da); .,^,-,, (.) ,n,,n" casc ol a clairD t]ndor sUh_scctilx) (5) ol sectioI l.lo. tir,,rjrlr rlr( t(,11,,\\ llrt, oetatls, nantelyj (rl _ the ritme ol-lhe sLrpplicr. scriill nl Il)cf iltkl (lirk. dl r\s (. ol k. lrti,r( r by the supplicr or any docIn]cIt oI lhc hirsis ol.whieh e.rrrlit ,rt irrlrrrr rrrr rrrrr admissiblc under tho cxisting h$,; (lll lhc dcscfipliorr t'nd vatuc ot.rhc goorts 0r.sr.n iees: (jii) rhc quanlity in casc ot gootls ar,,l rlrt.rnir oIrrrrir tlrrrrrrrirr..,rlL.rtr(rc,,t. ,i),1 . rhc rnro|lnt (Jl.ctiSibtc lir\c.r irn(l (iItic\ (,r,,r\ rt".',,* ,,,,,,-r,". ,,,.,,,r,,. llddcd r;r\ (hit'8c(t h), lhc :,opfJrcr iI ru,t,r( I {,1 rt,( Err(t\ ,,r ,.. ,,.:, .,, ,, (v) lhe d:rle {)n which rhc rrccit)t ,,t r,,,,,1. ,,r ,.,r,... , ,.,r,,.,, , ,,, books ol-accoUnt o,.thc rccipjcn(. irtxl/,)r I I||,1 L.rtrtr(irr..\ l|r crlr:rl St|l(.s lr'\ { l{,.1,r,,1r i rtr,,rl \Il)l)r'rr r'l th( r li||'lhr.t,.,rr.rl (l) lhc anrounl ol crcdit spcciljcd iD rh. crediled to the clcctronic crcdjl lodgcf ()l.lhc lne conlnon porlaJ. rtrIJir,'li()r) ', t.()RNt (;St. {/\N | \iIrjt ir!. irl)lrrcll t lltItlai e(i it) I,,()l{Nl (;S l. l,M l.-2 o|l (a) (a) (i) A rcgisrered pcrsrrn. horrling,iroek 1)r 8(xxr\ \\.rricrr rrir\.e sLrrcfe(r rir\ iI Irr rrf\r point ol-thcir salc in the State and thc il sta,c avairing credir ," """;;;.::;i,,ll]:";fiil'l,.i:1.:"I]li,i:illl::llill il,i,\,lii ,lli allowed to avail inpu( rax crcdir on r:ootls hcltl in j,()ek ()l U,.,,1r*,,,,i.,i ,f,,r'i, ,.,n.., ,,, which he is not iD possession ol an) circunrent evitlcncirrg 1)arnrcl( (rl.!rloc r(klr(l tr\. (ii) Tire credir rclerrcd ro in sub-clause (i) shi|ll bc irli()wcd irr lhc rirrc ot.si\r\ t)cf ccr)r o ::,:f.S".d: !r,hich a(racl Sttte rax ar the ralc ol.ninc fef ec,,, ,,, ",,,.1,,,,,i ii,rii ,.r.cr,, ,,,r' orher Br\)ds,,f r'e srJre ra\ onrtic.l)rc,,,, .,,nl,t,n ,,f .1,;i, ;,;;;,i. ,,ii.j,.ir,.'i,,,r,,ii,,*, ",,,.,,,,,, {rall.bc crrdired Jtrer lhc Srarc irr p.rr:rh :I,::.il:o.,l",u.hcre inrcgrarcd "l;;,'ii'J'l;lli.li''11?;ji:',i:::ilij;,.,c,e(,i, s,,i,irbr li,:'l;:ll'Ill,,tl';l':;1fi:iit'l;lll,l:lli.l:l::ilililil;:i.;';;,.,, ;,:: 58 (b) such credil ol-slrlo rar shirll l)c xvlilc(i srl)lcrr r(, \irri\t\llrl,rlr(. L,I|,|\\|||l,,t,r|,||,r,|||., namcly.' .]1,:1.$,r"or' r\urc ,r{,r \\r,L,l) c\r,,,pr ll(nr) tll\ ufl(i(f tlrc IlrtrrrrrLlrrrrrrl V Ir( \,r,r{,t t.r\ (ij) lhe documcnt li)r pfocurcrnenl ol s cll !()()(l\ i\ lrir litl)lr \\ itir thr f(.tti\t.rr(l lr.r .,,r1 (iii).thc registefed pcrson vriling ot Urls \ctrcIr( lrr(t Jrir!ijrlt lu|1]i\tr(.(l ttr. ,l(.tirl., ,jt ,t,r l. held by hirn in acoordanec wirli rhc prrrlrsrons ot !l:rr\(. (lJj ot \rt, rLrt. (_),. ,rr,,r.. .l stalenrent in FOITM (jSt lltAN 2 at lhcentt ot.crrelrot ,f,.,ir'r,,r1",:,,,,t,,f,,,,,rrtr,r,r,r,rr,, schcmc is in operalion indicrring thcrcin lhc (lctirils .t \rptrli(.\ (,t ,,,1.;, ;,,,;,,t; ,:i;,, ,, ,t ,,,,,,,,r, the lax period, (lv) the amounl ol-crcdjt rllowe(l shrll be cfcilitc(l tr) tJx. cl((lrL,||ic .r.1lir l.itl.r ,,t rl,( applrcanl nrainrained in F()ltM (;S I. I'M l _2 o ttrc .onIr)o|| l)ortrlt iI|xl (v)theslockofgoodsonwhichlIccfcdili\uvlilc(li\\r,\t()rc(l lhlt it .ilr l,(..ir.,ir\ r(r(.rrrrtrrri b\ lhr r(.6i\lercLi f'cr\, . ll8. Dectaration ro bcrnrde undcr ct:r,,sr (c) ot.st|tr_sr|j(irxr ( ),,ts(.(liixr I.l.r. t\(.r\ person to whorr ihe provisjon ol elitusc wirhin a pe,iod or ni,,c,), di,)\ ,,, ,i;; ;,iil,lll.)'ll"l:'illill l l ,l :l.l)ll;lll,, ,l;. ililllli ., ;l, ll] FORM (;ST TRAN-t tL,,nr\hints rhc pr:opor.rirrrr ol srpl)t|nr \\triitr Virtr(. A(t,t(.(t tir\ lr,r, oeen par{i bcti,rc rirc rtl,'inr(d (l.rJ hur rhc \upph, i\ Inir(t( rttr.r ttrc rt)ln,inr(.(l (h\. ,Ir,t tlr(. lnpur Ic\ CrcJir iJrrris.ihle rlcrc.,rr ll9. Decl:rrrrior of sk,ck hcld bv x pro!isions ol sub scctiorr lq ot sccii,rn da),. subrnil a decjaraLion electft)nicrll\ stocl( ol thc inl)uts. sc||ri tinishe,tl gorxls appL,intcd dry. priflcipnl n rt :tHr t. t !.(.r\ ln.r\{,r l,) \\l{)rr Irt. l.l.l rppl\ \lrt'll. $ittri l|;l(.t\ (h\\,)t ttr. irl)lr)iIt(.,t iI I,Olt]!l (;St It.tAN t. \t)( it\iIl] ljr(.rr.Ir. Ir. ,)r liDj:,hc(l llr!t.,. .rirt,l,liurl)t(. h(t(t tj\ t,Ir o rl,, )()l 'l|ir 7.1 \lIrll ilj:"o,.",.i'l :ll "-,:,* sr,rr.o'' xlpri,,:,r b:rsis._ r]ycr\ |tr.sorr rrirrirrg \e,)r r,,((,\,,,) i,r,r,,,,\,rl ffi;;:;::;';;: il ;li:,'ltJl']ti,it];::ii:'l,i:ii:::ii,t,,il, ,:lilil':;;,;li , i,',lti GST 1'RAN-I lil --1":". ""..:,t:r.di r $ronrt) j|l,nitcd._ rc lrrro(1nr !rr(Jirc(t 0r(tcf \uh rrtr (r rllma) h( \(fiJjrdrnJ pr,rcccilinus u clcr sccti()n 7l (x.. lsthcclsontn\ l)r.sc(trorl be initiatcd in rcspecr ol anl creclirirlongll, lvaitcd. r"hcrjrcr rutr,rti. ,,; ;;;,i/; " ' n "l'l;l1ii;: "u"* 122. (lonstituti{rr ot the Authority.- l.hc Arrhoril\ishajJeorrsjsr iiJ. (a) a Chairmrn who holds ()r hls hcld a posl c(luivirlcfl iI firrt ro r serfutir\ Gu!rn ncnl,,l lrkliai.Ir(l (b) Ibur' Icchnieal Me bors who arc or hrvc hcL,n i.()rrl)li\si()ncr\ ()t.Srrt( cenlrat Iitr or ltltve heJd aI c(luivrlcnl posl undcf tllc e\i\lirrr llN. 59 &) bc nonriD:ttc(l b\ thc ( orrrrejl r123.. Con\titution .,l thc St:rn(lifiI ( o rDri(r( n||rt \(rc(nr li :,t;':;::1. ;',1'{;:l;, f ,:llilti,:, ; l,l l ill;: ; l' lil;i,ll:,::lll, l',,]"".,,,1";ll';,]:.f 1,,.';i:lllllii, l,ll",,',,"" \,,i,,, b(. .,,, \, i,,,,f 1,,,, I0l|| tf(.\. lt) ltr,. $l|lL lr ,lrirtl ,,,||\i.,1 ,,1 l,( |,|l|l|irtt,t t,\ rl ,r' I \rlr. l,\ rlr,.\t.rtr (a)or0olll0erol thc stalc ( i()vcfl r)c|lt, to l)(. () ti ltul h\ th,.{ ,,|I|li,.,,1tr,(.r.,Ir{, arrln,lil,,,lii oriilcr ol rhc (.cr)rlirt (,1)\c l'||eIr. ro t\. ,rrIi||,,r.,t t,\ rtr(. ( t,,(l I2{. Appointnte.t, srlilry, rlkrwt rcs irr(l r)ther torots ,rrl (.r,rrlitirn\ r,t \crr i(.r ,,t t'(. chairman an<t Mentbcrs ot.rhr Axrh,,.,,, , , i , .. ii,,..i ],,i;;;;i,,;' , ,::, ^,, , ,,, l]:-i,ilil1i, \hrl hc.,nf,,inrur hr.,r,c (.e,,r,,r i,,,;;,,,,,.;;,.,,,,;];.,;,..i,;];11.,,, , ,,, , , \cre(rr,,n ( ,,jt)l|rittcr r.,l.c.. . t rr,lt.{ th(. 1,lllr,.( r,\ rh. L,r, ,jl (2) I.hs (.hl|irDrnn \hall hr .rriowanccs ,,,'u b",,"ll.ltt"tl t""t"'thl\ \rrlirrr('l lls 'r''\'00(l (li\c(l)irrrll 'rllr'l hordins p(xrs errr-v;n8,il"'l],,;:i:,lll,''*'n'.. r. i' ( !'rt,.r (r.\cr,,r'|r('.r ('rriL r', l,l1,vidcdlhrlwtrerc.rrclirc(,(jlll(eri\sr.lcrt(.(lir\l(triLI rirr.rrr\trir bc plid a n)l)r)rhj! srl;,) ,)r.lr\ .,,r.,rr, ,",,,u.,r i, ii, ,;;; ; ;,i1,, ,,, .,,, (l) Ihc tcchniell Mterrrbcl .rr(j sluir bc cr)rirrcd I1' l]l:i" ]]: ll" u " rrn)rrrrrr\ \irrirr\ r'r ll '('i'rr'lo (rr\({l) ,.di,r o,riccrh.,,,irgt ,:il;lllt'llli::;i;,l,i,lrlll ill:l (i,\r ,,,,,(,,,(,' ^,"",n"1'il'.1i1,,, ,llt ,ilf::,,r1,,fi1ji.l, :lll'l li :i lllill, :l,,il,,lj. li i,;ll i .\l ,,t I,(D\i,, . (4) thc(.hairrnan.iha ir(,t{t (,lllcc,i,, tcrJl(,l.two\ci|l\trr) r tlx.(hrco r\tr('ll he crrcrs upon his oliir *,hichevcrisear,i',rr,,iil,li.l:l:l,,il:;lllllli,lli,;li;i,i,,\i\1\ ,i\r \.,,,\ . t,()vidcd rhar pcrso,r shrrll rror bc sclcrlc(i \ lllt ( triri Iirr. n(. rlrs allaiDcd tho ilgc 0l si)it_!_l\!o,\cltf\. (5) Ihe Iechnicai N{oJnl)cf ( \cars rronr thc o"'" "" ',':1 1']: nllll")rir'r \h:rll h(il(l .lllrc lt! rr ttrrrr ()l r\Li agc o, six,v.,ivc ,",, .:':i1,l::,:i:i.',1''':lill:l':ill-,jl: i'll :;Xliii il; rcirppoinlrllcnt: ,-_. _. 'Uurint lhar fcrs()Jl sh:rll or hc sclcelc(t rs ir Iefhr)icrl Vtcr)rbff it tr(. has altaiDod lhc agc ol.\i\t_\ r\\1) veirr\. 125. Setrcrarr to ihc Auth rit!._ llr Ihe B()rrd shil bc rhc sccrcrary r. rrrc n,,i,,l,l],'l'1"" "" l)ifuerr)f (jerr(rltl 'i)l s;rliu"'.1\ '.1lcr 60 126. porrer to dcternIinc lhe nct derermine rhe r"tt..a"i,ey ,r.r ,^,*;:;::":::'lfi arrrl pr.ctrlur.r'.- Irrt Arrrtr,,rrrr ,,r,rr rare oflax on rhe supp,t ,;:r;;,i.';,;';;;J;t" rl,, dcrefrnir)rrtiorr irs 1() \rhcrluf rlr( r.(lr{ r. ,, ,l on by the registered peis;,, i;i'* ;ilIi.:,"l,lli:]lll ll ilillli. lililli l,;i,. L: ll l, ,," 127. Duries ofthe A rhorit).._ lr sh.rll bc ttrf (irtr (jt the /\uttr(,rit\. ,,, l:.1,.]:i"n,".,*hcrhcf rny rcdrerjon in rrrc (,t.rir\ drr:rrrr srr;,ptr ,,r rr!!r.,,{ scrvtces or thc bcDcl.it ol. .""rpienr r,y *oy ui:"i,,;;,;;,,1'l';,llf:'1,,:l),;,il,,,l,lli '"., r,,,\sc(r ,',, ,,, r,, (rl) to-identify the registcred pcrson \\,ho hirs |()l l)ll\so(l 1,I thc l)cr(lir,,t lr(trttr,,rl rnrareotraronsLrppl-vofgorxtstusc.viecsor,,,.i,.,",;;,;,:;;;,;;;,,,,,.,,,,, the rccipicnt b) wit_t.ol-coDtrrcrt\uflre fc(lu!tion in Jrfir(\i (a) reducri()n in prices; (D.) rctum lo lhe rccipjont. irn nntolIrl (,,, by wi,y.r.co,n,,,cn.,,,,,,; ;;i.;lllll;i;ilJ:l'l;;li'lill ;ll;:l::l ; thc rale ol eigh(ecn pof ccnl. ti(rtl t|c tlarc ot collcetiorr ,,, ,,,ri., . arnount till thc dalc ol.fctur) ol.sl anrounr nor rcrurned. a,,,,".,,," i:ii ll:ll;1,:]"';i:';l,l;:';:,.,, docs,tot cliri,D rctllnl ol.lhc ar)r0Lllrt (,,.i\ n(,t jrlrlltjl bllr, iIr(l . deposiling rhc sarlle in rhr: t.rrrxl rclcrr.ctl to iI sr(tio|l 57. r() l|llt, \ili,n,,r nc|jrlt) ir\\t,r..lic,, i ttr(..\.r . r(l "rr (r .cll.,ti,,r),,t r(!r\tr.rtr.. Ll|.\.r trK. \!l D8. Eranrina tion .,f jrpl|ticrti,,l c-ommi.ec._ , r1 r r,".,"",r,i! ii",,;;;1,,"i:'.,,,11i1,";'lil'lil,i ,i,liiillliil,,,;il,i,, ;l;,.:liii: ol receiptola rvrirrcn applicatior. irr sLrch lirr.rr,,,,.i ,,,,,;,,1.r. ,,.';;,,r'i. l;Ill;i'.,,,,. ,. ,,,, an rnlcfe\terl pJd-\ ,,f li,,nt .r r.,,Dtrtrissr,,rrcr,,r lrrr\ t,tltcr r!.r_,r il::::J;ilT,:l;i:ill,l:.i,;lll,il,:l:::'lttt:.,r':r,,,: i",.,,''", ';;;,;.; ;,;r,:';l')),;")' ;: H ;lll ;ji:ii;.,:.J**i fi *hiilt i tiil r::lt,ill ;t,t :lll. t:t l il.l, . t ;: 2) AIJ .rfpliL.rri.,lr lr,,rn i4rcrc.tuil orrr he srarc re\ct ,,.|.J";;;,,*;;;;,i;'jJ':l;ilcs,u 'ssL,r's,t local ni,rufc sr,i, i,sr hc erarrrirrr:tt trl rral thc sopprier has conrravened ,,," n.j,.1'].t.T:":j] "t* 1i)rrrrDiltcc shrrli rrp'rr bcirrr s.rri'tie,l rs recom,nendarions 1.,,r," r,""u,"*.,"il,il,i'li,i,iiiil;i,l,1.1]; ]l '" .(r ,rrc ,,pr,rici,ri,n, \!i,/, 129._ InitialioD a||rl conduct .1. pro rrs,red rrrar thcrc E a t)rtDtu-Juta, "",.,:::1:"*: - (l) whcrc thc sli,,r(iirg (1)Drnirrcc i\ .::-:::"1,.0*ti:" ," ,,,,.,.i ,"1,,,,,ii',",,,iiil,iill,lii,liii,llii:;,,;:i,lll,ii,:)i:i,llii;li ;,'.:::::11"":;:lrrl,lt",Hl:;:lll,llil;fff;,::"{i;,-";,,;,;::- ';.:,:;i,iiil'1,,.,,,,,,,.,.,,, ( ii i) (2) lhe Djrccror Cercraj ot.Sal necessarv lo derermine *,,",,,".,,,f1.""t1.1 shrll c(xrdrrer irrvcstigirrii'rr rrrrrl t "ll(1r f \,' 1,.,, or.servcc5qlrhebi,,.-,,;;j;;;:,;l;.,,i:i::.,::li:l.T::],;il:i,liillllllli;llllllill:li,ll; commcnsurale reduction in Driccs. (3) Thc Director. (;encral o,.S! no,ice ro rhc inrercsrcd,,,,,", ",;i:i;::li:11,::lli;,:';il[,]ll]lll]l l,l.liiil^ll,;il ,11,,,,. , (a) lhe descfiptim ol.thc go()ds or serviccs i ros|(\.r (,t $l)iri,rtrcll(tr(.(.(t rr,, IJ\c bc(n inrli:ttuJ l:j ;:'J'ff];:ffilc,rrJor [,cts (D lvrrie r, rhc arcglri.rrs ;rrc r,,rse,r, ,rrrrr hauein,o',ari,,n.cLrrd.j,i,li;.il:,...afii,i1,,.;;i;il*;li[,]:,.1111,,,,,, (1) l he Direcror Ceneral ot.S l deemed tll lbf fair enq",r,, ,,',r,, ,,,. ,,iili',l."t nrar .lsrr issrrc rr(nicc\ I. \rr( h "tlk r rx , ,,)r'. ,, , (5) l hc Dircckrr Ceneml ol.srlijs,r onernterestedparryro,,,",,,,,",,,"".1i1]..,''lll.r'.kc.viriIrl)lcrhccvi(lerrf..lr(\rrrr(il t,)ir r,\ oslc(l purlics. prrtieipittinS iI tljc l)r1\.(,c(,r,,t,\ [?.l5jilT:fl.:."il'lil"*::'::::ll1co'|n,,]c'|c rhc i,,vc\ri!,,,i{,,, \\irr,i,, ,, ,r-i,!r ,,, p.r;oa nor .""."ai,,f ,i;;,;;;;;il rrorrr rlrc strn(lirrs ( or)rnrirr!c .r' rr itlirr srrr'l t rrrrrrirrl albwed h] ,u" tr",,1,"*'i,,,,,,,1,,, 'uu ol lhrcc Inonll)s lirr fcirs.ns I. hc fcr.r(lt rl irr n r itrrrl' :rr eu,,o,;,yu,"pn,.roii;,";;;,;;",:::;li,;ililJlillliilllil:l:i,,rc\,i,,,i.,, ji,,,,i.,,r,,,,,. IJ0. confidcnriatirv of infornuli n,,e\ , , , J,,r , . , , ;;;. ;r,; ",;:; l;;xrr'rr" r,r ) \"r\ irrr\t r' r.r,,,r ',,,\ ,r,,,,,' . ",,,.,,i(1r ,,, .,,r, Ri8h,,,,ln,^r,,,.,riu,,^:, ;,,,;;;r.t':,;;il;:;i;,1i:li,i.'j"il)i:,;,),;;,;:;,;l ;;: :;,1 ;.1 ;;], ::; anv rntofination rvhich is providcd o| l c(rtti(lcntilli hl|sis. /rl Tr.- n:-- -- ;;;;;^#;j:Ll.,"HljJ',,:;l::iiii:l.il) ';c'l1Lirc trrc partics p*rri'lri.g i"r.",''|i',i('|,, ',, yl,ll"".,,u'11..,.n,,,'i'",,^^,i"'"i,iu,l,lil:illl;l':,:il:;il:i:illi,lllllli,l,iiill"l, il]X ii'lJ;;;t1""''".'",' (;cncral ol s,,ri8,,,,f(rs " o",.,'.,,, ,,, '."",,,,,,," ,,, "i., ,,',,,,,,,,,,,,,,,,,,,, l3l. ( oopcr:ltio $ith .rtltrr A(.n ccnercl. (,l 5afir8u,rfds 0"",r,.'r,,.'i"'i'tt or shluk'rr rrrlh'titics - \fhcrr lhe l)if(rr.l rurnorrtres In drscharge ot his durics nay' scck rDini.rr ()J .nv (rlhcf irgcrrc\ 1)r' \r,r.r1)r\ lJ2. Porer ro sumrnon persr,rrr t.l L'rrecrur uencf.rt L,t salbguards.,,,.,,,, liY-.'.:"un.]t"".'rrrd prorlucc (lorunrcnls.- |) rc aeened 1., be rhc 0.,,;;ii;;,.'i,;:,:li orrrccf .Lrrht)fi\cd b] hi'|'1r i'|r rlri\ l)cr',1r. sl).1 h( lc considers n"."i.u'1 ";,1",:u, ui,;':;..,i;:.lll]".:'. '' sLrr)rrr)1)rr irrr-\ rrcrs",, ''rr('su i,re,,(,i'r(c tnder rcetiur tu "', ,'"i, i',1 ,,i,*:r'"1':::l.,: .'' ro p'.xlticc l (rr)crrrrr..rrr .r ,,,,r .rl,!, Ih;,,r, c,\e u, r .! i, c(),,i r ,"u.'' ,,,. ,,,1",-,,,,. l,;lii"'illijl,itl l]l; l];lllJiliil.l;;; ll,l;1,];1,,;,i ,, . 62 (:) Ercrt ruch inqIir\ felerrcd ro in s b-r0lc ( t) \t) rlt trL.Llecnrrtl ro bc Lr iurl \,, t)r()!(.tr r) within lhe nrcrning oi \ccrions I9l and 218 ()t ltr(. tI(tiriI t\.nl ( (xlc (.lj ()t tlir,0) l3l. Ordefofthc,\uthority.,(t) Ihc AUrtrorit\ .trrll. $ tt|l|| ir |]!fio(l ,jl ttucc r(jrjtlr. from thc drle of reccift ol lhe repod lior th. l)Jr..t,,r (,( ( riri 1)l Sijli.l,1 , (ls (icl! I (. *'iethcr ir rcgislered l)or\on has pa$cd on lhc bcnclll ()l r((lU.tr,,I irr r:rtc ol rrrr ()ll lhc sU|l)i\ ofSoods ()r scfviccs ()r' rhc benclllofinpul lrr credil r(, rhc r(rir,r.rrr h\ wn\ L,i c()rrrr.\rrrr(. reduclron in prices, (2) Ar opportunit) ol hcaring shall be gl.tnlcd r) the inter.\t.( t,irrtlcs h\ rtrr A lh(J|it\ $tlrr!. anv requcsl is receiverl in rvriling ll.on sLrch inlereslc(l l)i rtr.. (3) Wherc lhe Aurhofir) deten incs rhar I rcgistrfc(l lx.r\,, | ,r\ |,jr pir\n,l,, (hr hcrn.lrl ,,r redUc1io|lin[llcofll|\()l1thesuppi}ol.8{X)ds(]l the rccipient b.r ra\ (jl conmensufttc rcrhreriorr in tJl( rr 1t,, \ ,rt,,)r;t\ r), ,\ ,,rilrf (a) redlcti{)n in IrJ i.csl (b) rctufn t() lho tucipient. an a|t('Llrt ((lUi!,rt.||t l{, I I I r . . | | j I L j | | | | I Ir)l t). .trt o h\ s, \ ,,1 comnrensuralc rcluclion in pricis rrl,rrrrl wrllr rrrr.r...t .rt tr(.frtc t, , r:,trl(\.I l! I .rlr lrorn lhe datc o' eollecli(nr ol hirher rIj(jllIl till lltr.,l.Ltr.(,1 fetL r , I ..|\.tr ;r,jL,Llr (r recover) ol thc ilnt()Unt inclU(ljnr,r|rt(rr\t ]l,,l rclL r1l.,r.. tj(.lirs(,,. r lr.. rr eirv,rrrr. eligiblc pcrson dor\ nol clrirrr |!rrrr.rr ot rhe . 1,,||r ,,r i\ Jr, | , t,.rrrrtI )rc. .]|,1 deposilinS Lhr sa|r( in lhc Ir |l(l rrlrnro li, l \cr L!r \ i (c) imposition oi pcnllrr as spceiliL.,t rrrrtlur llr( \rl:l||(t (d) crnccilati0n ol rcgislr.rlion Urxlcr tlr. ,\rt. 13,1. l)ecisior to be lxkcn hr lhe 'nri0rit].- Il ttrc \lrrrrt\, ,, rtr( /\rrt,,,, r\ (t L, I L 0prnron on an\'j)()i|1. lhcp()inl \hilll lre (lc.i(lud nccofdirlf 1o ltrL L,l,, L)rr r)t ttrL j,.,tLjrLl\ I35. Complianrr bt thr regislerr(t t,ers{rl.- /\n\ or(tcf l)ir\(,t tr\ the /\ultr,,ril\ lxt,l lhese rules shall Lrc irnrDeiliatch conrplirtl w tlr l)\ thr fcg \lcr!(l t\.r\,f tariilr! $lr rlr rrerr,I shaJl be inilialed lo rcc(ivcr lhe antouIt ir r(r,)r(]irncc |\illr tlrr t,r,,\ \ior\ r)t llr. rI(!firt!1l (;oods and Serviccs l0\ nct or lhc ( (j llrl (;(r,(ls l|l(l Sen ir.. Irrr \L L L,r llrr t nr(,rl lcrrilor\ (ioods and Scf\irr\'l_l\ r1 (,f lh. \lllr (,i\jl\ rrr(l \.r\if! .L\ \L.t,,t tl rcspectrve Slates. ll\ lhe euse ntt\ bc l36. Monitoring ofthcor(lrr. lheAurh()ril\nra\r((l(|irrrrrj\ilUllror r\ ot (. rt lr\ \r,rt(. lax or Union telTilor) l]r ro m(Dilor i|nple n)!nlxlio| (,i lh.or(le lrir\,((l b\ rl 137. TenurcofAuthoritl.-IhcAutforjtlshalj ccasctoc\tsl irller thcc\fir)(,t i\!(j\!i|fs from lhe datc of \!hich thc Chainran crtrefs Llp{)n hi\ olll(c UIllf\\ tlrr (i,urr.il rr(() re|d\ Etplanation Fof lhc pufposes ol lhis I hilJlcf. (a) "ALrthofll)' rneat)s lhe NLrrion l ^nli-t,foljlrrfill" ,\ lhi,r t\ !or]srilIlr(l u ijrr r! ( | 22: 63 (b)'Conrrrittec t erns thc StaIdiJU (,,rntrjillcu,,r, ^r -1,r, trrcrri l,,.,,||..|||||ri.,I Ine(ounctl rn tcflD\ ol \Llh_tUl(.(|),,1 ntk.J2.1 ,rl l,lcsc I l(.. (c) "interested pnrl)," ircludcs- l'\ a. suppJiers ol-goods or scrviccs u|(lef th( Irrot.t.trlirrll,: lrrr,l b. recipients ol_goods of scfviccs Undsf tjle prot.cr.riirrtsi (d) "Screening CoDnn it1ee" terms of sub-Rule (2)ol Rule 138, E-way rute.- l-jll such linlc as Council, the Covernntent ntay. by chargc ofa conveyance carrying any movetnenl or in laansil storagc, Ineans thc Slillc lcvcl Sc|ecIirrg ( o|lI il|(.r (rrr\trt t(.,1 I23 ol thesc flllcs. Chaprcr XVt l-rvav ll ulcs an ti-way bill syslcnr is {icvrlot)c(j i xl llt)l)r,v(11 l,\ tlr. notillc ti(tr. spccily llrc (locll r(|ls tlrirt tlrc trt.rsrrrr rrr consrSnnrcnr ol g(xxl: slrnli flI'j wlilt rh(. lrx!i\;rr( rl Ih ( )r'rl( r (A firil Si'rgh Nr.Ai) 64
Roop's Law Assist