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34 · Rate of exchange of currency, other than Indian rupees, for determination of value.-

35 · Value of supply inclusive of integrated tax, central tax, State tax, Union territory

36 · Documentary requirements and conditions for claiming input tax credit.— (1)The input tax credit shall be availed by a

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

50 · Receipt voucher.— A receipt voucher referred to in clause (d) of sub-section (3) of section 3i shall contain the following particulars, namely,-

00 · signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,-

51 · Refund voucher.- A refund voucher referred to in clause (e) of sub—section (3) of section 31 shall contain the following particulars, namely:-

52 · Payment voucher.— A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-

53 · Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:—

54 · Tax invoice in special cases- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note iSSLied by an Input Service Distributor shall contain the following details:-

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

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

108 · Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

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

1n · the Delhi Goods and Services Tax Rules, 2017, after Form GST REG—30, the following Forms shall be inserted, namely:-

8 · Claim under section 18 (l) (c) or section 18 (1)(d)

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

9 · Particulars of

10 · Verification

7 · Details of ITC to be transferred

8 · Particulars ofcertifying Chartered Accountant or Cost Accountant a) Name ofthe Firm issuing certificate

5 · Details of stock ofinputs held in stock, inputs contained in semifinished or finished goods held in stock, and capital goods on which input tax credit is

5 · (c)

5 · (c)

7 · Verification

2 · (a)

3 · Period:

4 · Details of

5 · Details

6 · Verification

4 · Taxable outward supplies made to registered persons (including UIN—holders) other than supplies covered by Table 6

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

6 · Zero rated supplies and Deemed Exports

6A ·

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

8 · Nil rated, exempted and non GST outward supplies

6 · 7

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

9A ·

98 ·

9C · Debit Notes/Credit Notes/Refund voucher

10 · Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7

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

2 · 3 4 5

6 · 7

1 · 18, Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos, 4, 5, 6 and 7

12 · HSN-wise summary of outward supplies

13 · Documents issued during the tax period

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

4 · Zero rated supplies made to SEZ and deemed exports

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

3 · inward supplies received from a

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

4A · Inward supplies received from a

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

6 · Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments]

7 · Supplies rcceived from composition taxable person and other exempt/Nil rated/Non GST supplies received

8 · [SD credit received

9 · TBS and TCS Credit received

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

11 · Input Tax Credit Reversal / Reclaim

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

13 · HSN summary ofinward supplies

3 · Inward supplies received from a

4 · Inward supplies received from a

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

6 · ISD credit

7 · TBS and TCS Credit amendments

4 · Outward supplies

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

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

2 · 3

4 · 3 Tax effect of amendments made in respect of outward supplies

5 · Inward supplies attracting reverse charge including import of services (Net ofadvance adjustments)

5A · Inward supplies on which tax is payable on reverse charge basis

6 · Input tax credit

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

8 · Total tax liability

9 · Credit of TDS and TCS

10 · lutercst liability (Interest as on ..

11 · Late Fee

12 · Tax payable and paid

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

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

3 · 1 Details ofOutward Supplies and inward supplies liable to reverse charge

12 · Of the supplies shown in 3.1 (it) above, details ol' inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

6 · 1 Payment of tax

6 · 2 TDS/TCS Credit

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

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

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

7 · Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6

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

9 · TDS Credit received

10 · Tax

11 · Interest, Late Fee payable and paid

12 · Refund claimed from Electronic cash ledger

13 · Debit entries in cash ledger for tax /interest payment

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 receivcd

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)

6 · Taxable outward inter-State supplies to un-registercd 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

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]

9 · Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7

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 tax/interest payment [to be populated after payment of tax and submissions of return]

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

3 · Input tax credit received for distribution

4 · Total ITC/Eligible ITC/Ineligible ITC to be distr'ibuted for tax period (From Table No. 3)

5 · Distribution of input tax credit reported in Table 4

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

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

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

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

10 · Late Fee

1L · Refund claimed from electronic cash ledger

3 · Input tax credit received for distribution

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

4 · Amendments to details of tax deducted at source in respect of any earlier tax period

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 TBS/interest payment [to be populated after

3i · Table 4 will contain amendment of information provided in earlier tax periods

3 · Details of supplies made through e-commerce operator

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

5 · Details ofinterest

6 · Tax payable and paid

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

9 · Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return]

3 · Details ofinward supplies received

4 · Refund amount

4 · Emma” sought 35'

5 · l Membership Type (drop down will change based the institute selected )

52 · Date of Enrolment / Membership

5 · 3 Membership Valid upto

6 · Advocates registered with Bar (Name of Bar Council)

6 · | Registration Number as given by Bar

6 · 2 Date of Registration

6 · 3 Valid up to

7 · l Date of Retirement

8 · l Full name as per PAN

8 · 2 Father’s Name

8 · 3 Date of Binh

8 · 4 Photo

4 · Address and Contact Information

2 · The consent of the (Name of Goods and Services Tax Practitioner) is attached herewith".

8 · 3

8 · 1

8 · 2

10 ·

2 · Order Date <calendar>

3 · Order

7 · Grounds of Refund Claim: (select from the drop down):

6 · Amount of Refund Claimed:

4 · Address:

8 · Details of Bank Account (to be auto populated Ji-om RC in case of registered taxpayer)

9 · Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes D DECLARATION (u/s 54(3)(ii))

10 · Verification

19 · 19

89 · sub UQC 23A of developer SEZ (Yes provisional applicable) Export) (as per by Received

2 · Integrated Tax Rate (%) 8 (Yes

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

7 · Verification-

5 · Declaration -

5 · Verification—

14 · Amount of demand created, admitted and disputed

15 · Details of payment of admitted amount and pre-depositz-

81 · Status oforder— Confirmed/Modified/Rejected

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

1 · Appeal No.

2 · GSTIN/ Temporary ID/UIN—

3 · Name of the appellant-

4 · Permanent address of the appellant—

5 · Address for communication-

6 · Order no.

71 · Designation and Address of the officer passing the order appealed against-

1 · 1 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)-

12 · Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be—

13 · Whether the decision or order appealed against involves any question relating to

17 · Reliefs claimed in memorandum ofcross -objections.

20 · “

8V · Grounds ofappeal-

10 · Amount demanded, disputed and admitted:

4 · Whether all the returns required under existing law for the period of six months immediately preceding the

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing

12 ·

10 · Guard File.

6 · The Secretary to to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya,

1 · The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the not n in Delhi Gazette Part-IV