Central Goods and Services Tax (CGST) Rules, 2017

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49 · ~ 60 216 = 288

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1 · Short title and Commencement:-(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions: In these rules, unless the context otherwise requires, Act" means the Central Goods and Services Tax Act; 2017 (12 of 2017), FORM' means a Form appended to these rules; section means a section of the Act; cSpecial Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act:

3 · Intimation for composition levy.-(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner; prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:

4 · Effective date for composition levy:-(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year; where the intimation is filed under sub- rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.

2 · The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.

5 · Conditions and restrictions for composition levy.-(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely - he is neither a casual taxable person nor a non-resident taxable person; the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent O principal outside the State, where the option is exercised under sub-rule (1) of rule 3; the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4 of section 9; he shall pay tax under sub-section (3) or sub-section (4) of' section 9 on inward supply of goods or services or both; he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; he shall mention the words composition taxable person; not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and

2 · The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules.

4 · Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter; he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied.

6 · Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) o a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner; a statement in FORM GST ITC-0I containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn O denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be

7 · Rate of tax of the composition levy--The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-

8 · Application for registration.-(1)Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access Or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant" ) shall, before applying for registration, declare his Permanent Account Number; mobile number; e-mail address, State or Union territory in Part A of FORM GST REG-0 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

9 · Verification of the application and approval.-(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order; approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. 2) Where the application submitted under rule 8 is found to be deficient; either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. Explanation.- For the purposes of this sub-rule, the expression clarification' includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number; State, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where the proper officer is satisfied with the clarification, information Or documents furnished by the applicant; he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information Or documents.

2 · The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub- rule (3) or sub-rule (5) of rule 9 Every certificate of registration shall be [duly signed or verified through electronic verification code]' by the proper officer under the Act. Where the registration has been granted under sub-rule (5) of rule 9 the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1) duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

11 · Separate registration for multiple business verticals within a State or a Union territory-(1)Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub- section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely: such person has more than one business vertical as defined in clause (18) of section 2;

12 · Grant of registration to persons required to deduct tax at source or to collect tax at source:-(1)Any person required to deduct tax in accordance with the provisions of section 51 or person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

2 · The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application (3 Where, upon an enquiry Or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.

13 · Grant of registration to non-resident taxable person.-(1)A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:

3 · The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule

14 · Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient:- (1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: 2 The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.

15 · Extension in period of operation by casual taxable person and non-resident taxable person:-( 1) Where a registered casual taxable person Or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-H1 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner; by such person before the end of the validity of registration granted to him.

2 · The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.

16 · Suo moto registration.-(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act; the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12 .

2 · The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3 Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 O rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority: The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). 5 The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1).

17 · Assignment of Unique Identity Number to certain special entities.-(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed Or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly o through a Facilitation Centre notified by the Commissioner. [(IA) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India ]] 10 (2) The proper officer may, upon submission of an application in FORM GST REG-13 Or after filling up the said form Or after receiving a recommendation from the Ministry of External Affairs, Government of India 11 assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application

18 · Display of registration certificate and Goods and Services Tax Identification Number on the name board-(1)Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2)Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business

19 · Amendment of registration - (1)Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-I3,either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that ~(a) where the change relates to, legal name of business; (ii) address of the principal place of' business or any additional place(s) of business; Or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer Or equivalent, responsible for the day to day affairs of the business, which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and

10 · 'Inserted vide Notf no. 75/2017 _ CT dt 29.12.2017 11 Inserted vide Notf no. 22/2017 _ CT dt 17.08.2017

12 · Substituted vide Notf no. 7/2017-CT dt 27.06.2017 for "the said rule" 13 Inserted vide Notf no. 75/2017-CT dt 29.12.2017

20 · Application for cancellation of registration.-A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought; liability thereon, the details of the payment, if any; made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly o through a Facilitation Centre notified by the Commissioner: [Previded-that-n0-applieatien fer-the-eaneellatien -ef-tegistratien shall-be-eensidered i-ease ef-& -taxable persen, +ho has registered-veltntarily, befere-the expiry-ef-& period ef-ene-year-frem-the effeetive-date ef-registratien :] 14

21 · Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person, a does not conduct any business from the declared place of business; Or (b issues invoice or bill without supply of goods o services in violation of the provisions of this Act; or the rules made thereunder; Or [(c) violates the provisions of section 171 of the Act o the rules made thereunder]] 15

22 · Cancellation of registration.-(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue notice to such person in FORM GST REG-I7,requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. 2 The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3 ) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under [sub-#ule (4) ef] 16 rule 20 0, as the case may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29.

14 · Omitted vide Notf no.03/2018-CT dt 23.01.2018 15 Inserted vide Notf no. 7/2017-CT dt 27.06.2017 16 Omitted vide Notf no. 7/2017-CT dt 27.06.2017

23 · Revocation of cancellation of registration.-( 1)A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration; in FORM GST REG-21, to such proper officer; within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

24 · Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number; either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25,

26 · Method of authentication - (1)AIL applications, including reply, if any, to the notices, returns including the details of' outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be SO submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act; 2000 (21 of 2000) o verified by any other mode of signature or verification as notified by the Board in this behalf:

20 · Substituted vide Notf no 7/2017-CT dated 27.06.2017 for "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)"

27 · Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, (a)be the open market value of such supply; (bJif the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c)if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (dJif the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.

28 · Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent; shall - be the open market value of such supply; if the open market value is not available, be the value of supply of goods or services of like kind and quality; ifthe value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient; the value shall, at the option of the supplier; be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit; the value declared in the invoice shall be deemed to be the open market value of the goods or services.

29 · Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall - a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient: Illustration: 4 principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply: Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e,, four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order:

30 · Value of supply of goods or services or both based on cost:-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.

31 · Residual method for determination of value of supply of goods or services or both: - Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. B1A. Value of supply in case of lottery, betting, gambling and horse racing; 1) Notwithstanding anything contained in the provisions of this Chapter; the value in respect of supplies specified below shall be determined in the manner provided hereinafter. 2 (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket Or of the price as notified in the Official Gazette by the organising State, whichever is higher: (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket Or of the price as notified in the Official Gazette by the organis sing State, whichever is higher: Explanation _ For the purposes of this sub-rule, the expressions-

32 · Determination of value in respect of certain supplies.-(1 )Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier; be determined in the manner provided hereinafter. 2) The value of supply of services in relation to the purchase O sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner; namely:- (a for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided O received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India

21 · Inserted vide Notf no. 03/2018 - CT dated 23.01.2018

33 · Value of supply of services in case of pure agent.-Notwithstanding anything contained in the provisions of this Chapter, the expenditure O costs incurred by & supplier as a pure

35 · Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax O, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner; namely;

22 · Amended vide Notf no. 17/2017-CT dt 27.07.2017. Till then, the rule read as follows_"34. Rate of exchange of currency; other than Indian rupees, for determination of value.-The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act_

36 · Documentary requirements and conditions for claiming input tax credit:-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor; on the basis of any of the following documents, namely,

37 · Reversal of input tax credit in the case of non-payment of consideration:-( 1)A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof; the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub- section(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.

38 · Claim of credit by a banking company or a financial institution.-A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-

39 · Procedure for distribution of input tax credit by Input Service Distributor:-(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely, a the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR- 6in accordance with the provisions of Chapter VIII of these rules;

40 · Manner of claiming credit in special circumstances.-(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 o the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely;

2 · The amount of credit in the case of supply of capital goods o plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter Or part thereof from the date of the issue of the invoice for such goods.

41 · Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-( 1 ) A registered person shall, in the event of sale, merger, de-merger; amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease Or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:

42 · Manner of determination of input tax credit in respect of inputs or input services and reversal thereof:-(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,_

43 · Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections and (2) of section 17, being partly used for the purposes of business and partly for other purposes; or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner; namely,

44 · Manner of reversal of credit under special circumstances.-(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section of section 18 or sub-section (5) of section 29, be determined in the following manner; namely;

24 · Inserted vide Notf no. 55/2017-CT dt 15.11.2017 25 Explanation substituted vide Notf no. 03/2018 CT dt 23.01.2018. Till then it read as follows: Explanation For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27t October, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.

45 · Conditions and restrictions in respect of inputs and capital goods sent to the job worker:-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker; [and where the goods are sent from one job worker to another job worker; the challan may be issued either by the principal or the job worker sending the goods to another job worker:

26 · 'Inserted vide Notf no. 22/2017-CT dt 17.08.2017

46 · Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely, name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as and p, respectively, and any combination thereof, unique for a financial year; date of its issue;

29 · Amended vide Notf no. 17/2017-CT dt 27.07.2017. Till then it read as follows Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX" as the case may be, and shall; in Iieu of the details specified in clause (e), contain the following details, namely;- name and address of the recipient; address of delivery; and (iii) name of the country of destination:

48 · Manner of issuing invoice:-(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely, the original copy being marked as ORIGINAL FOR RECIPIENT; the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and the triplicate copy being marked as TRIPLICATE FOR SUPPLIER The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely; the original copy being marked as ORIGINAL FOR RECTPIENT; and the duplicate copy being marked as DUPLICATE FOR SUPPLIER The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.

49 · . Bill of supply.- A bill of supply referred to in clause of sub-section (3_ of section 31 shall be issued by the supplier containing the following details, namely;- name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as and p, respectively, and any combination thereof, unique for a financial year; date of its issue;

30 · 'Inserted vide Notf no. 45/2017-CT dt 13.10.2017

51 · Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely: - name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as and Prespectively, and any combination thereof; unique for a financial year; date of its issue;

53 · Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in section 31 and credit o debit notes referred to in section 34 shall contain the following particulars, namely: - the word " Revised Invoice? wherever applicable, indicated prominently; name, address and Goods and Services Tax Identification Number of the supplier; nature of the document; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as and p> respectively, and any combination thereof, unique for a financial year; date of issue of the document; name, address and Goods and Services Tax Identification Number or Unique Identity Number; if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; h) serial number and date of the corresponding tax invoice O, as the case may be, bill of supply; value of taxable supply of goods or services, rate of tax and the amount of the tax credited Or, as the case may be, debited to the recipient; and signature or digital signature of the supplier or his authorised representative.

54 · Tax invoice in special cases:- (1)An Input Service Distributor invoice O, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details: - name, address and Goods and Services Tax Identification Number of the Input Service Distributor; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as - p respectively, and any combination thereof; unique for a financial year;

31 · Inserted vide Notf no.03/2018- CT dt 23.01.2018

55 · Transportation of goods without issue of invoice:-(1)For the purposes of- a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, transportation of goods forjob work, transportation of goods for reasons other than by way of supply, Or such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one o multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely: - date and number of the delivery challan; (61) name, address and Goods and Services Tax Identification Number of the consigner; if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; quantity (provisional, where the exact quantity being supplied is not known); 6i) taxable value; (vii) tax rate and tax amount central tax, State tax, integrated tax, Union territory tax Or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and

35 · Inserted vide Notf no. 03/2018-CT dt 23.01.2018

56 · Maintenance of accounts by registered persons.-( 1 )Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes receipt vouchers payment vouchers and refund vouchers.

57 · Generation and maintenance of electronic records.-(1) Proper electronic back-up of records shall be maintained and preserved in such manner that; in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time. (2) The registered person maintaining electronic records shall produce; on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format: (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.

58 · Records to be maintained by owner or operator of godown or warehouse and transporters: (1)Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act; shall submit the details regarding his business electronically on the common portal in FORM GST ENR-Ol,either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person

59 · Form and manner of furnishing details of outward supplies.-(1 )Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods o services or both under section 37, shall furnish such details in FORM GSTR-L electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-I shall include the _

6 · The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.

61 · Form and manner of submission of monthly return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act; 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 Or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

36 · 'Substituted wef 01.07.2017 for "specify that" vide Notf no. 22/2017 CT dt 17.08.2017 37 Inserted wef 01.07.2017 vide Notf no. 17/2017 _ CT dt 27.07.2017 38 'Inserted vide Notf no. 45/2017 CT dt 13.10.2017

4 · A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59,60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year O furnishing of annual return of the preceding financial year; whichever is earlier:

63 · Form and manner of submission of return by non-resident taxable person: Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees o any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.

64 · Form and manner of submission of return by persons providing online information and database access or retrieval services-Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-SA on or before the twentieth day of the month succeeding the calendar month O part thereof

65 · Form and manner of submission of return by an Input Service Distributor. Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been

66 · Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.

67 · Form and manner of submission of statement of supplies through an commerce operator:-(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner; containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52.

68 · Notice to non-filers of returns:-A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

69 · Matching of claim of input tax credit .-The following details rel ating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3- a Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; invoice Or debit note number;

70 · Final acceptance of input tax credit and communication thereof-(1)The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-I through the common portal.

71 · Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit:-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MS-I and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2 A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. Where the discrepancy is not rectified under sub-rule (2) 0r sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that

72 · Claim of input tax credit on the same invoice more than once.-Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-Lelectronically through the common portal .

73 · Matching of claim of reduction in the output tax liability .~The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely: Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; credit note number; credit note date; and

2 · The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-I through the common portal.

75 · Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furished for the month in which the discrepancy is made available. 5 A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. Where the discrepancy is not rectified under sub-rule (2) Or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available Explanation.- For the purposes of this rule, it is hereby declared that rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (i)rectification by the recipient means adding O correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier 76. Claim of reduction in output tax liability more than once.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal . 77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 Or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest O the taxable person may claim refund of the amount under section 54.

78 · Matching of details furnished by the e-Commerce operator with the details furnished by the supplier-The following details relating to the supplies made through an e-Commerce operator; as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a State of place of supply; and net taxable value:

79 · Communication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier:-(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS_4 on the common portal on or before the last date of the month in which the matching has been carried out (2 supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. 3 An operator to whom any discrepancy is made available under sub-rule may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. Where the discrepancy is not rectified under sub-rule (2) Or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically o the common portal in FORM GST MIS-3.

80 · Annual return.-(1) Every registered person, other than an Input Service Distributor; a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-section of section 44 electronically in FORM GSTR-9 through the common portal either directly o through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 1Oshall furnish the annual return in FORM GSTR-9A

82 · Details of inward supplies of persons having Unique Identity Number:-(1)Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2 Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-I1. 83.Provisions relating to a goods and services tax practitioner:-(1) An application in FORM GST PCT-0I may be made electronically through the common portal either directly Or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, is a citizen of India;

84 · Conditions for purposes of appearance.-(1)No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered o an un- registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.

85 · Electronic Liability Register.-(1) The electronic liability register specified under sub- section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount o the common portal and all amounts payable by him shall be debited to the said register.

6 · The amount of penalty imposed or liable to be imposed shall stand reduced partly o fully; as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.

86 · Electronic Credit Ledger:-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.

3 · Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger:

5 · Save as provided in the provisions of this Chapter; no entry shall be made directly in the electronic credit ledger under any circumstance.

39 · 'Inserted vide Notf no. 22/2017 _ CT dt 17.08.2017

40 · 'Inserted vide Notf no. 22/2017-CT dt 17.08.2017

8 · Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated Or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated.

88 · Identification number for each transaction.-(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger; as the case may be.

89 · Application for refund of tax, interest; penalty; fees or any other amount.-(1) Any person, except the persons covered under notification issued under section 5S,claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-Olthrough the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit Or a Special Economic Zone developer, the application for refund shall be filed by the (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; b supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: [Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,

93 · Credit of the amount of rejected refund claim.-(1) Where any deficiencies have been communicated under sub-ule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger: Where any amount claimed as refund is rejected under rule 92, either fully o partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.

94 · Order sanctioning interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along witha payment advice in FORM GST RFD-0S, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal [or otherwise]45, either directly or through a Facilitation Centre notified by the Commissioner; along with a statement of the inward supplies of goods or services or both in FORM GSTR-I: [prepared-en-the basis ef-the statement-ef-the eutward-supplies furnished by-te-eerrespending sttppliers-i# FORM GSFR-+]4 An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02 .

50 · Substituted for the words relevant export invoices" W.e.f.23.10.2017 vide Notf no. 03/2018-CT dt 23.01.2018 51 Inserted vide Notf no. 51/2017 - CT dt 28.10.2017 52 Substituted for the words "the system designated by the Customs shall process the claim for refund W.e.f 23.10.2017 vide Notf no.03/2018-CT dt 23.01.2018

53 · 'Inserted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017 54 Substituted W.e.f 23.10.2017 vide Notf no.03/2018- CT dt 23.01.2018. Till then it read as: (9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit ofnotification No. 48/2017-Central Tax dated 18t October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23' October, 2017 or notification No. 41/2017-Integrated Tax Rate) dated 23' October, 2017.

55 · 'Inserted vide Notf no. 47/2017-CT dt 18.10.2017

56 · 'Inserted vide Notf no. 51/2017-CT dt 28.10.2017

98 · Provisional Assessment:-(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-Olon the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

6 · The applicant may file an application in FORM GST ASMT-08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5).

99 · Scrutiny of returns - (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue & notice to the said person in FORM GST ASMT-1O, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice Or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. 2 The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT- 11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.

100 · Assessment in certain cases_ The order of assessment made under sub-section of section 62 shall be issued in FORM GST ASMT-13.

3 · The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.

5 · The order of withdrawal 0r, as the case may be, rejection of the application under sub- section (2) of section 64 shall be issued in FORM GST ASMT-18.

101 · Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof:

102 · Special Audit-(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.

103 · Qualification and appointment of members of the Authority for Advance Ruling - [The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling:]59 104. Form and manner of application to the Authority for Advance Ruling-(1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-0I and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

105 · Certification of copies of advance rulings pronounced by the Authority.-A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling: 106. Form and manner of appeal to the Appellate Authority for Advance Ruling - (1)An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

107 · . Certification of copies of the advance rulings pronounced by the Appellate Authority. A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

59 · 'Substituted wef 01.07.2017 vide Notf no. 22/2017 _ CT dt 17.08.2017

60 · 'Inserted vide Notf no. 55/2017-CT dt 15.11.2017

108 · Appeal to the Appellate Authority - (1)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-Ol,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner; and a provisional acknowledgement shall be issued to the appellant immediately.

109 · Application to the Appellate Authority.-(1)An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

61 · within six months from the date of communication of the said decision Or order._

110 · Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub- section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar; in FORM GST APL-0S,on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.

4 · A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement; indicating the appeal number shall be issued thereafter in FORM GST APL-02by the Registrar:

61 · Inserted vide Notf no.55/2017-CT dt 15.11.2017

112 · Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence; whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority Or , as the case may be, the Appellate Authority except in the following circumstances, namely -

113 · Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

114 · Appeal to the High Court - (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.

115 · Demand confirmed by the Court - The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court O, as the case may be, the Supreme Court:

116 · Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub- section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

117 · Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140, to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided further that where the inputs have been received from an Export Oriented Unit or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to the extent as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004.

118 · Declaration to be made under clause (c) of sub-section (11) of section 142.-Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such further period as extended by the Commissioner] 63 submit a declaration electronically in FORM GST TRAN-I furnishing the proportion of supply o which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.

119 · Declaration of stock held by a principal and job-worker.-Every person to whom the provisions of section 141 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner]64, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods o finished goods, as applicable; held by him on the appointed day:

120 · Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within [the period specified in rule 117 Or such further period as extended by the Commissioner]65, submit details of such goods sent on approval in FORM GST TRAN-I.

121 · Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 O1 , as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly O partly.

122 ·

123 · Constitution of the Standing Committee and Screening Committees.-(1)The Council may constitute a Standing Committee o Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

2 · State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-

124 · Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:

68 · Inserted vide Notf no. 34/2017 _ CT dt 15.09.2017 Substituted vide Notf no. 34/2017 _ CT dt 15.09.2017

127 · Duties of the Authority - It shall be the duty of the Authority;

70 · Inserted vide Notification No. 14/2018-CT, dated 23.03.2018 Substituted vide Notf no. 55/2017-CT dt 15.11.2017 for "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time_ 72 Inserted vide Notification No. 14/2018-CT, dated 23.03.2018 7Substituted vide Notf no. 55/2017-CT dt 15.11.2017 for "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Technical Member at any time: 74 Substituted vide Notification No. 14/2018-CT, dated 23.03.2018 for "The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.

128 · Examination of application by the Standing Committee and Screening Committee.-(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application; in such form and manner as may be specified by it; from an interested party or from a Commissioner Or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) AlL applications from interested parties o issues of Iocal nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.

129 · Initiation and conduct of proceedings.-(1 )Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods o services o the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of Safeguards for a detailed investigation (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax o any supply of goods or services o the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.

75 · Inserted vide Notification No. 14/2018-CT, dated 23.03.2018. 76 'Inserted vide Notf no. 34/2017 _ CT dt 15.09.2017

130 · Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis 2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible

131 · Cooperation with other agencies or statutory authorities.-Where the Director General of Safeguards deems fit; he may seek opinion of any other agency or statutory authorities in the discharge of his duties

132 · Power to summon persons to give evidence and produce documents.- (1)The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence Or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure; 1908 (5 of 1908).

133 · Order of the Authority.-(1) The Authority shall, within a period of three months from the date of the receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of the reduction in the rate of tax on

135 · Compliance by the registered person.-Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be. 136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it:

78 · Inserted vide Notification 14/2018-CT, dated 23.03.2018 79 Substituted vide Notification 14/2018-CT, dated 23.03.2018 for 134., Decision to be taken by the majority:-If the Members of the Authority differ in opinion on any point; the point shall be decided according to the opinion of the majority.'

137 · Tenure of Authority.-The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation.-For the purposes of this Chapter;

80 · Inserted vide Notification 14/2018-CT, dated 23.03.2018

5 · Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances SO warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; Or

138B · Verification of documents and conveyances - (1) The Commissioner O an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods

3 · The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of' tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner Or an officer authorised by him in this behalf:

138C · Inspection and verification of goods - (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

138D · Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common 81 portal.]

138 · las substituted vide Notf No.3/2018-Centra Tax dated 23.01.2018} 138. Information to be furnished prior to commencement of movement of goods and generation of e- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to a supply; or for reasons other than supply; or (iii) due to inward supply from an unregistered person,

138 · las inserted vide Notf no 27/2017-Centra Tax dated 30.08.2017

138 · Information to be furnished prior to commencement of movement of goods and generation of e-way bill - (1) shall; before commencement of such movement; furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. [Provided that where goods are sent by a principal located in one State to job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

7 · .

10 ·

11 ·

13 ·

15 ·

17 · _

22 ·

0403 · 0406

28 · 29,

30 · 31,

0501 · 0506

32 · 33. 34,

0507 · 90 0511

35 · 36. 37 _

0701 · 0702 0703 0704 0705 0706

0707 · 0708 0709 0712 0713 0714

47 · _

0801 · 0801 0802

50 · 51. 52.

0803 · 0804 0805

53 · 54

0806 · 0807

55 · 56. 57_

0808 · 0809 0810

58 · 59. 60_

0901 · 0902

0910 · 11 10 0910 30 10 1001

1002 · 1003

73 ·

76 · 77

1104 · 1105

78 ·

79 · 80_

12 · 1201 1202

1204 · 1205 1206 1207

84 · _

85 ·

1209 · 1210 1211

90 ·

1404 · 90 40 1701 or 1702 1904

126 · 5103 127. 52 128. 52 129. 5303 130. 5305 131. 63 132_ 6703 133_ 6912 00 40 134. 7018 135. 8201

136 · 8445 137. 8446 138. 8802 60 00 139. 8803 140 . 9021 141. 92 142_ 9603 143_ 9609 144_ 9610 00 00 145. 9803 146_ Any chapter

147 ·

148 · 149. 150 .

151 ·

152 · 153-

138A · to 138D,as inserted vide Notf No.27/2017-Central Taxdated 30.08.2017 and amended vide Notf__No.3/2018,dated 23.01.2018 138A.Documents and devices to be carried by a person-in-charge of a conveyance:-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and

138B · Verification of documents and conveyances:-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement ofgoods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device_ (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf: 138C. Inspection and verification of goods. -(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection; (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently:

138D · Facility for uploading information regarding detention of vehicle.-Where vehicle has been intercepted and detained for period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal:

139 · Inspection; search and seizure - (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business 0 any other place is to be visited for the purposes of inspection or search Or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection O search OT, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2 of' section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods o things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods o things except with the previous permission of such officer: Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods o documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.

140 · Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and fumishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation. For the purposes of the rules under the provisions of this Chapter; the applicable tax' shall include central tax and State tax O central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods

141 · Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is Or may become payable by the taxable person, whichever is lower, such goods O, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment. (2 Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest; penalty, o any other amount payable in respect of such goods or things

142 · Notice and order for demand of amounts payable under the Act:-(1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub- section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,

144 · Recovery by sale of goods under the control of proper officer:- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.

145 · Recovery from a third person:- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person" ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice 2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged.

146 · Recovery through execution of a decree, etc - Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage Or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of

147 · Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument; a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.

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

148 · Prohibition against bidding 0r purchase by officer - No officer O other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government Or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer- in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc:- (1) A debt not secured by a negotiable instrument; a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by written order in FORM GST DRC-16 prohibiting: (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (6) in the case of a share, the person in whose name the share may be standing from transferring the same Or receiving any dividend thereon; (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter.

152 · Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer; the proper officer shall send the order of attachment to such court Or officer; requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable 153. Attachment of interest in partnership. - (1) Where the property to be attached consists of an interest of the defaulter; being partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged 0r, in the case of a sale being directed, to purchase the same.

154 · Disposal of proceeds of sale of goods and movable or immovable property _ The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall, (a) first; be appropriated against the administrative cost of the recovery process; next, be appropriated against the amount to be recovered; next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and

155 · Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue 156. Recovery through court-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause of' sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.

157 · . Recovery from surety.-Where any person has become surety for the amount due by the defaulter; he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.-(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount: (2) Upon consideration of' the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit: (3 The facility referred to in sub-rule (2) shall not be allowed where-

160 · Recovery from company in liquidation. Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty o any other amount due under the Act in FORM GST DRC -24.

161 · Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.

162 · Procedure for compounding of offences.-(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-0I to the Commissioner for compounding of an offence.

2 · Legal name

3 · . Trade name, if any

8 · Declaration

9 · Verification

3 · . Trade name, if any

4 · Address of Principal Place of Business

8 · Declaration

9 · Verification

83 · 'Substituted vide Notf no. 45/2017-CT dt 13.10.2017

7 · . Stock of purchases made from registered person under the existing law

9 · Details of tax paid

10 · . Verification

1 · _ GSTIN 2_ Legal name 3 . Trade name, if any 4.Address of Principal Place of business 5_ Category of Registered Person Manufacturers, other than manufacturers of such goods as may be notified by the Government Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Any other supplier eligible for composition levy: 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought

2 · 3

1 · The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately.

6 · 1 Category of Registered Person<tick in check box > Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available

14 ·

15 · .

16 ·

17 · Details of Bank Accounts

18 · Details of the Goods supplied by the Business

19 · Details of Services supplied by the Business:

20 · Details of Additional Place(s) of Business

21 · Details of Proprietorlall Partners/Karta/Managing Directors and whole time DirectorMMembers of Managing Committee of Associations/Board of Trustees etc.

22 · Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1

23 · . Details of Authorised Representative

24 · State Specific Information

25 · . Document Upload A customized list of documents required to be uploaded (refer rule 8) aS per the field values in the form.

26 · Consent I on behalf of the holder of Aadhaar number pre-filled based on Aadhaar number provided in the form give consent to "Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network' has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

27 · Verification (by authorised signatory) [ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

3 · . Applicant need to upload scanned copy of the declaration signed by theProprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 4 The following persons can digitally sign the application for new registration: -

6 · State specific information are relevant for the concerned State only.

7 · . Application filed by undermentioned persons shall be signed digitally -

11 · Authorised signatory shall not be a minor: 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 13.After approval of application, registration certificate shall be made available on the common portal. 14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART -A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for & period of 15 days 15. AAny person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

10 ·

1 · For new registration, original registration application will be cvailable in editable mode option Yes is selected in item 7. 2.For amendment of 'registration particulars, the fields intended to be amended will be cvailable in editable mode if option Yes is selected in item 7

2 · _

10 · .

13 · Details of Authorised Signatory Checkbox for Primary Authorised Signatory

15 ·

4 · The application filed by undermentioned persons shall be signed digitally.

6 · Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration 8. Authorised shall not be a minor:

2 · _ The effective date of cancellation of registration is <<DDMMMYYYY >>

2 · _

7 · . Status of the application filed online can be tracked on the common portal . 8. No fee is payable for filing application for registration 9. Authorised signatory shall be an Indian national and shall not be a minor

85 · Substituted vide Notf no. 75/2017-CT dt 29.12.2017

1 · If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons_ The authentication will be done through Electronic Verification Code (EVC): 2 Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act; 2017.

2 · _

1 · The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made 3 . After successful filing;/ Application Reference Number will be generated which can be used to track the status of the application.

10 · .

11 ·

12 · .

86 · Substituted for "State" vide Notf no. 75/2017-CT dt 29.12.2017

11 ·

1 · GSTINJUIN 2. Name of Business 3. Type of registration 4 Amendment summary

1 · .

7 · _

12 · Documents uploaded

13 · . Verification

10 ·

5 · _

1 · Provisional ID

2 · Legal Name (As per Permanent Account Number

3 · . Legal Name (As per State/Center_

4 · Trade Name, if any

5 · Permanent Account Number of Business

6 · Constitution

7A · Sector; Circle, Ward, etc as applicable

8 · Reason of liability to obtain Registration

9 · Existing Registrations

10 · . Details of Principal Place of Business

11 · Details of Additional Places of Business

12 · Details of Goods/ Services supplied by the Business

13 · Total Bank Accounts maintained by You for conducting Business

14 · Details of Proprietorlall Partners/Karta/Managing Directors and whole time DirectorMMembers of Managing Committee of Associations/Board of Trustees etc_

15 · Details Of Primary Authorised Signatory Name <First Name

16 · Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form give consent to Goods and Services Tax Network" to obtain details from UIDAI for the purpose of authentication Goods and Services Tax Network' has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication:

17 · Declaration

2 · _

1 · Applicant shall require to register their DSC on common portal. 2. e-Signature facility will be available on the common portal for Aadhar holders:

3 · . Reason for Cancellation

88 · 'Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION" 89 Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for "Provisional ID"

2 · _

10 ·

18 · (1)(a) Section 18 (1)(b) Section 18 (1)(c) Section 18 (1)(d)

7 · Claim under section 18 (1) (a) or section 18 (1)(b)

8 · Claim under section 18 (1) (c) 0r section 18 (1)(d)

8 · (a) Inputs held in stock

8 · (6) Inputs contained in semi-finished or finished goods held in stock

8 · (C) Capital goods in stock

9 · Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant Membership number

10 · Verification

2 · _

7 · Details of ITC to be transferred

8 · Particulars of certifying Chartered Accountant or Cost Accountant

2 · Legal name 3 . Trade name, if any

5 · Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

3 · 5 (a] Inputs held in stock where invoice is available)

5 · (6) Inputs contained in semi-finished and finished goods held in stock (where invoice available)

5 · (c) Capital goods held in stock where invoice available)

5 · (d) Inputs held in stock and as contained in semi -finished /finished goods held in stock where invoice not available)

5 · (e) Capital goods held in stock (where invoice not available;

6 · Amount of ITC payable and paid (based on table 5)

90 · Substituted vide Notf no. 21/2018 dt 18.04.2018 for The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year O part thereof from the date of invoice"

1 · .

4 · Details of inputs/capital goods sent for job-work

5 · . Details of inputs/capital goods received back from job worker or sent out from business place of job-work

4 · Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6 Amount in Rs. for all Tables)

4B · Supplies attracting tax on reverse charge basis

4C · Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

5 · Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

91 · 6. Zero rated supplies and Deemed Exports

6B · Supplies made to SEZ unit or SEZ Developer

6C · Deemed exports

7 · Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

91 · Substituted vide Notf no. 70/2017-CT dt 21.12.2017

7B · Inter-State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State_

7B · (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wiserate wise) GSTIN of e-commerce operator

8 · Nil rated, exempted and non GST outward supplies

8A · Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons

9 · Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4,5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]

9A · If the invoice/Shipping bill details furnished earlier were incorrect

9B · Debit Notes/Credit Notes/Refund voucher [original]

9C · Debit Notes/Credit Notes/Refund voucher [amendments thereof]

10 · Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax Total Taxable Amount value Integrated Central Statc/UT Tax Cess 2 3 5 Tax period for which the details are <Month> being_revised IOA. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]

10B · (1). Out of supplies mentioned at IOB, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

11 · Consolidated Statement of Advances Received/Advance adjusted in the current tax periodl Amendments f information furnished in earlier tax period

12 · HSN-wise summary of outward supplies

13 · Documents issued during the tax period

1 · Terms used: a _ GSTIN: Goods and Services Tax Identification Number b_ UIN: Unique Identity Number C_ UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2_ The details in GSTR-1 should be furnished by 10thof the month succeeding the relevant tax period. 3 . Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3 . This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4_ Invoice-level information pertaining to the tax period should be reported for all supplies as under: For all B to B supplies (whether inter-State Or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs . 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7. 5 . Table 4 capturing information relating to B to B supplies should: (i) be captured in: a Table 4A for supplies relating to other than reverse chargel made through e-commerce operator; rate-wise; b_ Table 4B for supplies attracting reverse charge, rate-wise; and C. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (PoS) only if the same is different from the location of the recipient. 6 . Table 5 to capture information of B to € Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table. 7 . Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unitl and SEZ developer

3 · Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4

3A · Supplies other than those attracting reverse charge (From table 3 of GSTR-2)

3B · Supplies attracting reverse charge (From table 4A of GSTR-2)

4 · Zero rated supplies made to SEZ and deemed exports

4B · Deemed exports

5 · Debit notes, credit notes (including amendments thereof) issued during current period

92 · Inserted vide Notf no. 45/2017- CT dt 13.10.2017

1 · | 2 | 3

4 · | 51 6 | 7

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

1 · GSTIN

3 · Inward supplies received from a registered person other than the supplies attracting reverse charge

4 · 5

4A · Inward supplies received from a registered supplier (attracting reverse charge)

4B · Inward supplies received from an unregistered supplier

4C · Import of service

5 · Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry

5A · Imports

6A · Supplies other than import of goods or goods received from SEZ [Information furished in Table 3 and 4 of earlier returns] If details furnished earlier were incorrect

6B · Supplies by way of import of goods or goods received from SEZ Information furnished in Table 5 of earlier returs]-If details furnished earlier were incorrect

6C · Debit Notes/Credit Notes [original]

6D · Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

7 · Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable Exempt supply Nil Rated supply Non GST person supply 2 3 5

7B · Intra-state Isupplies

8A · ISD Invoice

8B · ISD Credit Note

9 · TDS and TCS Credit received

9A ·

9B ·

10 · Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

10B · (2). Intra-State Supplies Rate Wise)

11 · Input Tax Credit Reversal Reclaim

12 · Addition and reduction of amount in output tax for mismatch and other reasons

13 · HSN summary of inward supplies

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

5 · . Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6 . Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit Or credit note. GSTIN not to be provided in case of export transactions. 7_ Table 7 captures information on a gross value level. 8_ An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9_ TDS and TCS credit would be auto-populated in Table 9_ Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3 . 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR - 3 of the immediately preceding tax period. 14.Reporting criteria of HSN will be same as reported in GSTR - 1.

3 · Inward supplies received from a registered person other than the supplies attracting reverse charge

4 · Inward supplies received from a registered person on which tax is to be paid on reverse charge

5 · Debit Credit notes (including amendments thereof) received during current tax period

1 · 2 | 3

5 · | 6 | 7 | 8

6 · ISD credit (including amendments thereof) received

7 · TDS and TCS Credit (including amendments thereof) received

7A ·

7B ·

3 · Turnover Sr. No:

4 · Outward supplies

4 · 1 Inter-State supplies (Net Supply for the month)

4 · 2 Intra-State supplies (Net supply for the month)

4 · 3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount of Tax

5 · Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies on which tax is payable on reverse charge basis

6 · Input tax credit

8 · Total tax liability

8A · On outward supplies

8C · On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification lother reasons

10 ·

11 · Late Fee

12 · Tax payable and paid

13 · Interest, Late Fee and any other amount (other than tax) payable and paid

14 · Refund claimed from Electronic cash ledger

15 · Debit entries in electronic cash/Credit ledger for taxlinterest payment [to be populated after payment of tax and submissions of return]

1 · . Terms Used a) GSTIN b) TDS TCS

3 · . Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer

5 · . Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger:

10 · Utilization of input tax credit should be made in accordance with the provisions of section 49

11 · GSTR-3 filed without discharging complete liability will not be treated as valid return.

12 · If taxpayer has filed a return which was not valid earlier and later 0, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.

13 · . Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.

14 · Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3

2 · You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed uls 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax S0 assessed, you will also be liable to pay interest and penalty aS per provisions of the Act

2 · It has been noticed that you have not filed the final return by the due date. 3 You are, therefore, requested to furish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with O gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act:

4 · This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.

2 · .

3 · 1

3 · 2 Ot the supplies shown in 3.1 (a) above; details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Place of Supply Total Taxable value Amount of Integrated Tax StatelUT)

6 · 1 Payment of tax

6 · 2 TDSITCS Credit

3 · )Amendment in any details to be adjusted and not shown separately.

4 · Inward supplies including supplies on which tax is to be paid on reverse charge

4A · Inward supplies received from a registered supplier (other than supplies attracting reverse kcharge)

4B · Inward supplies received from a registered supplier (attracting reverse charge)

4C · . Inward supplies received from an unregistered supplier

4D · Import of service

5 · Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments]

5 · | 6

6 · Tax on outward supplies made (Net of advance and goods returned)

2 · |

8 · Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

8A · (2). Inter-State Supplies (Rate Wise)

8B · Advance amount on which tax was paid in earlier period but invoice has been received in the current period reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise)

8B · (2). Inter-State Supplies (Rate Wise)

10 · Tax payable and paid

11 · Interest, Late Fee payable and paid

12 · Refund claimed from Electronic cash ledger

13 · Debit entries in cash ledger for tax /interest payment [tobe populated after payment of tax and submissions of return]

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

93 · Inserted vide Notf no. 45/2017- CT dt 13.10.2017

3 · Inward supplies received from registered person including supplies attracting reverse charge

4 · Debit notes/credit notes (including amendments thereof) received during current period

5 · TDS Credit received

3 · Inputs/Capital goods received from Overseas (Import of goods

4 · Amendment in the details furnished in any earlier return

5 · Taxable outward supplies made to registered persons (including UIN holders)

4 · | 5

6 · Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

7 · Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

7B · Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise] Place of Supply (Name of State)

8 · Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]

8B · Debit Notes/Credit Notes [original)]

8C · . Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax pperiods]

9B · Inter-State Supplies [Rate wise] Place of Supply (Name of State)

10 · Total tax liability

11 · Tax payable and paid

12 · Interest, late fee and any other amount payable and paid

13 · Refund claimed from electronic cash ledger

14 · Debit entries in electronic cash/credit ledger for taxlinterest payment [to be populated after payment of tax and submissions of return]

1 · Terms used: a GSTIN: Goods and Services Tax Identification Number b_ UIN: Unique Identity Number C_ UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e_ POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. Bto C: From registered person to unregistered person 2 . GSTR-5 is applicable to non-resident taxable person and it is a monthly return: 3. The details in GSTR-S should be furnished by 20thof the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5 , Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7 . Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: 1 For all B to B supplies (whether inter-State Or intra-State), invoice level details should be uploaded in Table 5; ii. For all inter-state B to C supplies, where invoice value is more than Rs . 2,50,000/ - (B to C Large) invoice level detail to be provided in Table 6, and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs . 2,50,000/- State-wise summary of supplies shall be filed in Table 7.

8 · . Table 8 consists of amendments in respect of _ 1 BZB outward supplies declared in the previous tax period; ii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs" reported in the previous tax period; and iii. Original Debit and credit note details and its amendments. 9_ Table 9 covers the Amendments in respect of B2ZC outward supplies other than inter- State supplies where invoice value is more than Rs 250000/ 10. Table 10 consists of tax liability o account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers.

5A · Amendments to taxable outward supplies to non-taxable persons in India

6 · Calculation of interest; penalty or any other amount

7 · Tax, interest; late fee and any other amount payable and paid

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

4 · |

5 · |

4 · Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description Integrated Central State / UT CESS tax Tax Tax 2 3 5

6 · Amendments in information furnished in earlier returns in Table No. 3

6B · Debit Notes/Credit Notes received [Original]

6C · Debit Notes/Credit Notes [Amendments]

7 · Input tax credit mis-matches and reclaims to be distributed in the tax period

8 · Distribution of input tax credit reported in Table No. 6 and 7 (plus minus)

8B · Distribution of the amount f ineligible ITC

9 · Redistribution of ITC distributed to a wrong recipient (plus minus)

9B · Distribution ofthe amount of ineligible ITC

10 · Late Fee

11 · Refund claimed from electronic cash ledger

1 · Terms Used a GSTIN b_ ISD C ITC:

3 · , ISD details will flow to Part B of GSTR-ZA of the Registered Recipients Units 0n filing of GSTR-6.

4 · ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer:

5 · ISD will have late fee and any other liability only.

6 · ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received

7 · Ineligible ITC will be in respect of supplies made as per Section 17(5).

8 · . Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units

9 · Table 7 in respect of mismatch liability will be populated by the system.

10 · Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.

3 · Input tax credit received for distribution

2 · | 3

4 · | 5 | 6

4 · Debit Credit notes (including amendments thereof) received during current tax period

3 · Details of the tax deducted at source

4 · Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN Amount paid to Amount of tax deducted at source deductee deductee on of deductee on Integrated Central State/UT which tax is deductee which taxis Tax Tax Tax deducted deducted 3 5

5 · Tax deduction at source and paid

6 · Interest, late Fee payable and paid

7 · Refund claimed from electronic cash ledger

8 · Debit entries in electronic cash ledger for TDSlinterest payment [to be populated after payment of tax and submissions of return]

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

1 · . Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2 . Table 3 to capture details of tax deducted. 3 _ Table 4 will contain amendment of information provided in earlier tax periods. 4_ Return cannot be filed without full payment of liability.

1 · TDS Certificate No.

2 · GSTIN of deductor

3 · . Name of deductor

4 · GSTIN of deductee

5 · . (a) Legal name of the deductee (6) Trade name, if any

7 · . Details of supplies Amount of tax deducted

3 · Details of supplies made through e-commerce operator (Amount in Rs. for all Tables)

3B · Supplies made to unregistered persons

4 · Amendments to details of supplies in respect of any earlier statement

4B · _Supplies made to unregistered persons

5 · Details of interest

6 · Tax payable and paid Description Tax payable 2 Integrated Tax Central Tax State UT Tax

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

1 · Terms Used a GSTIN b_ TCS

2 · An e-commerce operator can file GSTR - 8 only when full TCS liability has been discharged.

4 · Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.

5 · . Cash ledger will be debited for the refund claimed from the said ledger:

6 · Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.

7 · . Matching of Details with supplier' _ S GSTR-1 will be at the level of GSTIN of supplier.

5 · .

7 · .

8 · Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery o which input tax credit is required to be reversed and paid back to Government

8 · (b) Inputs contained in semi-finished or finished goods held in stock where invoice is available"_

8 · Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock where invoice is not available)

9 · Amount of tax payable and paid (based on Table 8) Sr . ITC Tax paid Balanc Amoun Amount paid through debit to Noj Descripti reversiblelT along e tax t paid electronic credit ledger on ax payable with payabl throug Centr Statel Integrat Ces applicatio (3-4) h al Tax Union ed n for debit to territor Tax cancellati electron y Tax on of ic cash registratio ledger n (GST REG-16) 2 3 4 5 7 | 8 | 9 10 1_ Central Tax 2 Statel Union territory Tax 3 Integrate d Tax 4 Cess

10 · Interest, late fee payable and paid

11 · Verification

1 · This form is not required to be filed by taxpayers O persons who are registered as Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2_ Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3_ Following points need to be taken care of while providing details of stock at Sl. No.&: where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; i1) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoicelpurchase taking useful life as five years The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry & (d)) shall be duly certified by a practicing chartered accountant Or cost accountant. Copy of the certificate shall be uploaded while filing the details-]94

2 · _

3 · Details of inward supplies received

3B · Debit/Credit Note received

1 · . Terms Used: - GSTIN b_ UIN

95 · Substituted vide Notf no. 75/2017-CT dt 29.12.2017

2 · Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted.

3 · . For refund purposes only those invoices may be entered on which refund is sought

2 · _

5 · 1

5 · 2 5.3

6 · 2 6.3

7 · 7.2

8 · 1

8 · 2 8.3 8.4 85 8.6 8_

1 · . *solemnly authorise, 2_ xwithdraw authorisation of

1 · <<(Name of the Goods and Services Tax Practitioner>>< Enrolment Number > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name) , GSTIN only in respect of the activities specified by (Legal name); GSTIN

2 · |

3 · 4 | 5 |

13 · 4 14 | 15

17 · / 18

4 · 2 | 3

1 · All type of credits as per return, credit o account of merger, credit due on account of pre-registration inputs, etc. credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger. 2_ Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

1 · _

3 · | 4

5 · 1 6

14 · | 15

1 · _

10 ·

11 ·

12 ·

13 ·

1 · The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank 2 . The application may be filed if CIN is not conveyed within 24 hours of debit 3_ Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4_ Central Tax' stands for Central Goods and Services Tax; State Tax' stands for State Goods and Services Tax; UT Tax' stands for Union territory Goods and Services Tax; `Integrated Tax' stands for Integrated Goods and Services Tax and Cess' stands for Goods and Services Tax(Compensation to States)

96 · Substituted vide Notf: no. 12/2018, dated 07.03.2018.

10 · Verification

98 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017

99 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017

2 · | 3 | 4 | 5 | 6

102 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017

2 · | 3

18 · Terms used: h_ B to C:

0 · Temporary ID: p. UIN:

2 · Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3_ Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4_ Acknowledgement in FORM GST RFD-O2will be issued if the application is found complete in all respects.

5 · Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6_ Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declarationshall be filed in cases wherever required.

13 · Details of export made without payment of tax shall be reported in Statement-3 . 14. Availability of refund to be claimed in case of supplies made to SEZ unit o SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15 . Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4)

2 · _ 3_

103 · Substituted for "Recipient of deemed exports" vide Notf no. 70/2017-CT dt 21.12.2017 104 Substituted vide Notf: No. 3/2018-Central Tax dated 07.03.2018.

105 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 106 Inserted vide Notf no. 70/2017-CT dt 21.12.2017

107 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 108 Inserted vide Notf no. 03/2018-CT dt 23.01.2018

2 · | 3

109 · Inserted vide Notf no. 03/2018 -CT dt 23.01.2018

2 · 3

110 · Inserted vide Notf no. 03/2018-CT dt 23.01.2018 111 Inserted vide Notf no. 70/2017-CT dt 21.12.2017

10 · Payment Advice No 11 Paye ment Advice Date: Refund Issued To Drop down: Taxpayer Consumer Welfare Fund 12 13 Issued by: 14_ Remarks: Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 15 . 16 . Details of Refund Amount (As per the manually issued Order): Descri Integrated Tax Central Tax Statel UT tax ption

14482 · 14414414484414484 4 4 a. Refu nd amou nt claim ed b. Refu nd Sanct ioned on provi siona

2 · _

0 · Total

1 · Amount of refundlinterest * claimed 2. Refund sanctioned 0n provisional basis (Order No . date) (if

5 · .

1 · UIN

4 · . Tax Period (Quarter)

5 · ARN and date of GSTRI] <DDIMMNYY>

1a · 2 _ 3_ 4

112 · Substituted vide Notf no. 75/2017-CT dt 29.12.2017

2 · . Name

3 · . Indicate the type of document furnished

4 · Details of bond furnished

5 · . Declaration

1 · GSTIN 2. Name 3 . Address

4 · Details of Commodity Service for which tax rate valuation is to be determined

7 · _ Verification-

5 · . Documents filed

6 · Verification -

1 · _ GSTIN

2 · Name

3 · . Order vide which security is prescribed

4 · Details of the security furnished

5 · . Declaration

2 · Name

3 · . Details vide which security furnished 4 Details of the security to be withdrawn

5 · . Verification-

1 · _ GSTIN

2 · . Name

3 · Details of the notice

4 · Tax Period

5 · Reply to the discrepancies

2 · . Name

3 · . Details of the order

4 · Tax Period, if any

2 · Legal Name of Applicant

8 · Telephone No_ [with STDIISD code] 9_ Email address

101 · Jurisdictional Authority

117 · 1

12 · Nature of activity(s) (proposed present_ in respect of which advance ruling sought

13 · Issue/s on which advance ruling required Tick whichever is applicable)

14 · Question(s) on which advance ruling is required

15 · Statement of relevant facts having a bearing on the question(s) raised:. 16| Statement containing the applicant' $ interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e: applicant' $ view point and submissions on issues on which the advance ruling is sought). 17 hereby declare that the question raised in the application is not (tick)

16 ·

10 · .

1 · GSTIN/ Temporary IDJUIN _ 2. Legal name of the appellant 3. Trade name, if any 4_ Address 5 . Order no. Order date 6. Designation and address of the officer passing the order appealed against 7 . Date of communication of the order appealed against 8. Name of the authorised representative 9_ Details of the case under dispute (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute- (iii)Period of dispute- (iv)Amount under dispute:

14 · Amount of demand created, admitted and disputed Particulars Particulars Central Statel Integrated Cess of demand/ tax UT tax refund tax Amount a) Tax/ Cess of demand b) Interest created

15 · Details of payment of admitted amount and pre-deposit:-

16 · Whether appeal is being filed after the prescribed period Yes No 17. If Yes' in item 17 (a_ Period of delay

1 · 2. 3_

9 · Court Number/ Bench

5 · . 6.

7 · . Statement of facts - 8. Grounds of appeal- 9_ Prayer -

10 · Amount of demand in dispute, if any

1 · GSTIN/ Temporary IDUIN 2_ Name of the appellant- 3 . Address of the appellant- 4_ Order appealed against- Number - Date- 5_ Appeal no. Date- 6. Personal Hearing 7 . Order in brief- 8_ Status of order- Confirmed/Modified/Rejected 9_ Amount of demand confirmed: Particul Central tax State/UT tax Integrated tax Cess Total ars Disput Determi Disput Determi Disput Determi Disput Determi Disput Determi ed ned ed ned ed ned ed ned ed ned Amou Amount Amou Amount Amou Amount Amou Amount Amou Amount nt nt nt nt nt 2 3 4 5 8 10 11

1 · GSTIN/ Temporary ID /UIN _ 2. Name of the appellant 3 . Address of the appellant- 4 Order appealed against- Number - Date - 5 . Name and Address of the Authority passing the order appealed against 6. Date of communication of the order appealed against 7 . Name of the representative 8_ Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description Central tax Statel UT Integrated tax tax a Tax/ Cess b Interest Penalty Fees Other charges

14 · Details of payment of admitted amount and pre-deposit: (a)Details of amount payable

10 ·

1 · . Name and Designation of the appellant

7 · . Statement of facts - 8. Grounds of appeal- 9_ Prayer -

10 · Amount demanded, disputed and admitted: Particulars Particulars Centr Statel Integ Cess of al tax UT rated demand, if tax tax any Amount of a Tax/ Cess demand created, if b Interest any

5 · . 6. 7 . 8_ 9_

10 · Statement of facts 11. Grounds of appeal 12. Prayer 13 . Annexure(s) related to grounds of appeal

1 · GSTIN 2 . Legal name of the registered person 3_ Trade Name, if any

5 · . Amount of tax credit carried forward in the return filed under existing laws:

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing law (sectionl40 (2)). Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr. Invoice Invoice Supplier s Recipients Details of capital goods Total eligible Total cenvat no Document document registration no. registration no_ on which credit has been cenvat credit under |credit availed no_ Date under existing under existing partially availed existing lunder existing law law Value Duties and law law taxes paid EDI SAD CVD 5 8 10

7A · Where duty Daid invoices (including Credit Transfer Document (CTD)) are available Inputs

7B · Where duty paid invoices are not available (Applicable only for person other than manufacturer 0r service provider) Credit in terms of Rule 117 (4) Inputs

2 · |

8 · Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) SL. No. Registration no. Tax period to Date of filing of Balance eligible GSTIN of reccivers Distribution documen ITC of CENTRAL under existing which the last the return cenvat credit (same PAN) of ITC ofl linvoice TAX transferred law (Centralized) return filed under specified in carried forward in CENTRAL TAX No. Date the existing law Column no. 3 the said last pertains return 3 5 8

11 ·

1 · Central Tax credit in terms of sub-section (9) of section 140 ofthe CGST Act, 2017 shall be availed in column 6 of table 5 (a).

2 · Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table ZA under the heading inputs.

1 · GSTIN 2 _ Name of Taxable person 3 . Tax Period: month_ year. 4 . Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoiceldocument evidencing payment of tax carried forward to Electronic Credit ledger: Opening stock for the tax period Outward supply made_ Closing balance

1 · HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2 Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.

3 · . Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways O

5 · . Place of dispatch shall indicate the PIN Code of place of dispatch:

7 · Reason for Transportation shall be chosen from one of the following: -

113 · Substituted vide Notf. No. 12/2018-Central Tax, dated 07.03.2018. Note: Earlier FORMS were notified vide Notf No. 27/2017-Central Tax, dated 30.08.2017,and amended vide Notfn: No. 3/2018-Central Tax, dated 23.01.2018.

1 · <Name and address> > 2 <Name and address> >

1 · <Name and address> > 2 <Name and address> >

8 · Reasons, if any 9. Verification-

1 · GSTIN

2 · . Name

3 · . Details of Show Cause Notice

4 · Financial Year

5 · . Reply

7 · Option for personal hearing

8 · Verification-

1 · hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best ofmy knowledge and belief and nothing has been concealed therefrom.

114 · Substituted vide Notf. No. 21/2018-Central Tax, dt 18.04.2018.

1 · Name of the taxable person-

2 · GSTIN

3 · . Period

1 · shall pay the compounding amount, as may be fixed by the Commissioner: [ understand that I cannot claim; aS a matter of right, that the offence committed by me under the Act shall be compounded Signature of the applicant Name