Central Goods and Services Tax (CGST) Rules, 2017 Part L A (Rules)

59 · 59

80 · 80

104 · 104

107 · 107

125 · 125

155 · 155

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 22"d June, 2017.

2 · Definitions - In these rules, unless the context otherwise requires, (a) Act" means the Central Goods and Services Tax Act; 2017 (12 of 2017); (b) "FORM" means a Form appended to these rules; "section means a section of the Act; (d) "Special 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); (e) 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-0l, 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) ofthe said rule.

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:-

6 · Validity of composition levy . (1)The option exercised by a registered person to pay tax under section 10 shall remain valid SO long as he satisfies all the conditions mentioned in the said section and under these rules.

10 · Omitted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019

9 · Verification of the application and approval.-(l)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 furnish 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.

10 · _ Issue of registration certificate.-(1)Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely: - a) two characters for the State code;

12 · Substituted vide Notf no. 7/2017-CT dt.27.06.2017 for the words "digitally signed" Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 8 of 155

11 · [Separate registration for multiple places of business within a State or a Union territory:- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub- section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely: (a) such person has more than one place of business as defined in clause (85) of section 2; such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place ofbusiness; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply . Explanation: For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-Ol in respect of such place of business. (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

14 · Substituted vide Notf no_ 03/2019-CT dt: 29.01.2019 wef 01.02.2019 for "Separate registration for multiple business verticals within State or Union territory.-(I)Any person having multiple business verticals within State or 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; the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply. Explanation - For the purposes of clause (6), it is hereby clarified that where any business vertical of a registered person that has been granted separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. (1) A_ registered person eligible to obtain separate registration for business verticals may submit separate application in FORM GST REG-0l in respect of each such vertical. (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. Page 9 of 155

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 a 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: [(IA) A person applying for registration to [deduct or] 15 collect tax in accordance with the provisions of [section 51, Or, as the case may be,]l6section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.]"7

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: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number 0n the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

15 · Inserted vide Notf no. 33/2019-CT dt 18.07.2019 16 Inserted vide Notf no. 33/2019-CT dt: 18.07.2019 Inserted vide Notf no. 74/2018-CT dt.31.12.2018 Page 10 of 155

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. (I)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-Il 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.

18 · Substituted vide Notf no. 7/2017-CT dt. 27.06.2017 for "signed" Page 11 of 155

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

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 or 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.]'9 (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 A ffairs, Government of India2 , 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 ofthe 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-l0 or for Unique Identity Number in FORM GST-REG-13,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, (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; O1 (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 issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-Ol: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be

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 or through a Facilitation Centre notified by the Commissioner:

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 or 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 or the rules made thereunder] 24 [(d) violates the provision of rule 10A]25 [Rule 21A Suspension of registration:- (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. (3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.

23 · Omitted vide Notf no. 03/2018-CT dt: 23.01.2018 24 Inserted vide Notf no. 07/2017-CT dt: 27.06.2017 25 Inserted vide Notf no. 31/2019 CT dt: 28.06.2019 Page 15 of 155

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 a notice to such person in FORM GST REG-17,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-rule (1) ef] 29 rule 20 0r, 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. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20: [Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) 0r clause (c) of sub- section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20]3 (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself:

26 · Inserted vide Notf no. 49/2019-CT dt. 09.10.2019 27 Inserted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 28 Inserted vide Notf no. 49/2019-CT dt. 09.10.2019 29 Omitted vide Notf no. 7/2017-CT dt 27.06.2017 30 Inserted vide Notf no. 39/2018-CT dt: 04.09.2018 Page 16 of 155

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, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: (2)a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG-26, duly signed Or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner: (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf: If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal. (3)Where the particulars Or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: [(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed Or verified through electronic verification code, shall be made available to the registered person on the common portal. Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording

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) or verified by any other mode of signature or verification as notified by the Board in this behalf:

32 · Inserted vide Notf no. 7/2017-CT dt: 27.06.2017 33Substituted for [30*h October; 2017] vide Notf no. 51/2017-CT dt: 28.10.2017 34 Substituted for [3 December; 2017] vide Notf no. 03/2018 CT dt: 23.01.2018 Page 19 of 155

35 · Substituted vide Notf no_ 7/2017-CT dt: 27.06.2017 for "specified under the provisions of the Information Technology Act; 2000 (21 of 2000)" Page 20 of 155

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; (b) if 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; 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; if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order:

28 · Value of supply of goods or services 0r 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-

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: A 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. (6) 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 0r services or both based 0n 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. [31A. 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.

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.

36 · Inserted vide Notf no. 03/2018 CT dt: 23.01.2018 Page 23 of 155

33 · Value of supply of services in case of pure agent.-Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely, (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation. For the purposes of this rule, the expression 'pure agent" means a person who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services So procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account:

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

38 · 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 0r, 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 0n any inward supply of goods Or

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 o 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 0n 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,

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 o 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 0r 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 ther 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,

45 · Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 46 Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 Substituted vide Notf no. 16/2019-CT dt 29.03.2019 wef 01.04.2019 for Page 34 of 155

52 · Substituted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 for added to the output tax liability of the registered person: 53 Substituted vide Notf no. 16/2019-CT dt 29.03.2019 wef 01.04.2019 for The input tax credit" 54 Substituted vide Notf no. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for "added to the output tax liability of the registered person Page 36 of 155

55 · Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 Page 38 of 155

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 (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, Or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business Or for effecting taxable supplies in the following manner, namely , (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 [and FORM GSTR-3B] 56 and shall not be credited to his electronic credit ledger;

56 · Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 58 Inserted vide Notf no. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 Page 39 of 155

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 (4) of section 18 or sub-section (5) of section 29, be determined in the following manner; namely,

45 · Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-(I)The inputs, semi-finished goods Or capital goods shall be sent to 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: Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:]" 70

46 · Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely, a) name, address and Goods and Services Tax Identification Number of the supplier; 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 1" respectively, and any combination thereof; unique for a financial year;

73 · 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 lieu of the details specified in clause (e), contain the following details, namely, name and address of the recipient; address of delivery; and name of the country of destination. 74 Inserted vide Notf no. 33/2019-CT dt 18.07.2019 with effect from 01.09.2019 Page 49 of 155

48 · Manner of issuing invoice.-(l)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 RECIPIENT; and the duplicate copy being marked as DUPLICATE FOR SUPPLIER (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.

49 · . Bill of supply.- A bill of supply referred to in clause (c) 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 1" respectively, and any combination thereof, unique for a financial year; date of its issue;

78 · Inserted vide Notf no. 74/2018-CT dt: 31.12.2018

51 · Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely: a) 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 1" respectively , and any combination thereof; unique for a financial year;

53 · Revised tax invoice and credit or debit notes.-(I)A revised tax invoice referred to in section 31 [and-eredit-er-debit notes referred-to in-seetion 34]8 shall contain the following particulars, namely: - the word 'Revised Invoice" wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; [nature-ef-the-deeument;

54 · Tax invoice in special cases.- (1)An Input Service Distributor invoice OI, 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- (6_)1 1" respectively, and any combination thereof; unique for a financial year;

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 for job 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 or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely: - (1) date and number of the delivery challan; (ii) 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); (vi) 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 (ix) signature. The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely: _ the original copy being marked as ORIGINAL FOR CONSIGNEE;

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 0n 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 Or services Or both under section 37, shall furnish such details in FORM GSTR-I electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

94 · Substituted wef 01.07.2017 for "[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant the Commissioner may, by notification, [specify the manner and conditions subject to which the] return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly Or through a Facilitation Centre notified by the Commissioner_ vide Notf no. 49/2019 CT dt 09.10.2019 95 Inserted wef 01.07.2017 vide Notf no. 17/2017 _ CT dt 27.07.2017 96 Omitted w.e.f: 01.07.2017 vide Notf no. 49/2019-CT dt. 09.10.2019 97 Substituted vide Notf no. 20/2019-CT dt. 23.04.2019 for Form and manner of submission of quarterly return by the composition supplier"

98 · Substituted vide Notf no. 20/2019-CT dt: 23.04.2019 for " paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4" 99Inserted vide Notf no. 45/2017 CT dt 13.10.2017 100 Omitted vide Notf no. 20/2019-CT dt. 23.04.2019 101 Substituted vide Notf no. 20/2019-CT dt. 23.04.2019 for "return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount' 102 Inserted vide Notf no. 20/2019-CT dt: 23.04.2019

63 · Form and manner of submission 0f 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 or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.

64 · Form and manner of submission of return by persons providing online information and database access O retrieval services.-Every registered person providing online information and data base access or retrieval services from a place outside India to

103 · Omitted vide Notf no. 20/2019-CT dt. 23.04.2019 104 Inserted vide Notf no. 20/2019-CT dt: 23.04.2019 105 Substituted vide Notf no. 20/2019-CT dt: 23.04.2019 for "the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR - 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year O furnishing of annual return of the preceding financial year, whichever is earlier" 106 Inserted vide Notf no. 20/2019-CT dt: 23.04.2019

65 · Form and manner of submission 0f return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR- 6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner:

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.

107 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 108 Omitted vide Notf no. 31/2019 _ CT dt. 28.06.2019 109 Omitted vide Notf no. 31/2019 _ CT dt. 28.06.2019 110 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 H1 Omitted vide Notf no. 31/2019 _ CT dt. 28.06.2019 12 Omitted vide Notf no. 31/2019 _ CT dt: 28.06.2019 113 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 68 of 155

69 · Matching of claim of input tax credit -The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-

71 · Communication and rectification of discrepancy in claim 0f 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 MIS-l 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.

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-1 electronically 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: a Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; credit note number;

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 or 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:

80 · Annual return.-(1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]4 114 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 (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

81 · Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

82 · Details of inward supplies of persons having Unique Identity Number.-(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-ll, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

114 · Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 Page 73 of 155

115 · Substituted for Central Board of Excise" vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 Page 74 of 155

116 · Substituted for the word ~eighteen months" vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 Page 75 of 155

117 · Substituted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 for ~A goods and services tax practitioner can undertake any O all of the following activities on behalf of registered person, if so authorised by him to- furnish the details of outward and inward supplies; furnish monthly, quarterly, annual or final return; make deposit for credit into the electronic cash ledger; file a claim for refund; and file an application for amendment O cancellation of registration: Provided that where any application relating to claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same_ Page 76 of 155

118 · Substituted for "[(i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before Ist of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule:" vide Notf no. 49/2019 CT dt 09.10.2019 Page 77 of 155

2 · hours and 30 minutes 100 English and Hindi 200 100

2 · The Integrated Goods and Services Tax Act, 2017

5 · The Goods and Services Tax (Compensation to States) Act; 2017

9 · Notifications, Circulars and orders issued from time to time under the said Acts and Rules.

119 · Inserted vide Notf no. 60/2018 CT dt. 30.10.2018 Page 79 of 155

84 · Conditions for purposes 0f 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 .

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

120 · Inserted vide Notf no. 33/2019-CT dt: 18.07.2019 with effect from a date to be notified later 121 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 Page 80 of 155

122 · Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 Page 81 of 155

87 · Electronic Cash Ledger.-(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount; on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

5 · Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan:

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:

128 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 wef a date to be notified later 129 Inserted vide Notf No. 16/2019-CT dt: 29.03.2019 Page 84 of 155

130 · Substituted vide Notf no. 47/2017-CT dt: 18.10.2017 for Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies'

131 · Substituted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 for a declaration to the effect that the Special Economic Zone unit O the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods O services or both, in a case where the refund is on account of supply of goods or services made to Special Economic Zone unit or a Special Economic Zone developer" Page 86 of 155

132 · Substituted vide Notf no_ 39/2018-CT dt. 04.09.2018 for: (E) Adjusted Total turnover' means the turnover in a State Or a Union territory, as defined under clause (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies and the turnover of 'supplies in respect of which refund is claimed under sub-rules (4A) o (4B) or both; if any, during the relevant period; Page 88 of 155

133 · Substituted vide Notf no. 54/2018-CT dt: 09.10.2018 for "(4B_ In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017 - Central Tax (Rate) dated the 23rd October; 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October; 2017 or notification No_ 41/2017 Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3_ Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October; 2017 O notification No. 78/2017 Customs dated the 13th October; 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R 1272(E) dated the 13th October; 2017 or notification No. 79/2017-Customs dated the 13u October; 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13t October; 2017, Or all of them, refund of input tax credit; availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs O input services to the extent used in making such export of goods, shall be granted. 134 Substituted vide Notf no. 03/2018-CT dt: 23.01.2018 w.e.f 23.10.201. Till then it read as: "(4A In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October; 2017, refund of input tax credit, availed in respect of other inputs O input services used in making zero- rated supply of goods Or services or both, shall be granted. (4B) In the case of supplies received 0n which the supplier has availed the benefit of notification No. 40/2017 Central Tax (Rate) dated 23rd October, 2017 or notification No_ 41/2017-Integrated Tax (Rate) dated 23rd October; 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs Or input services to the extent used in making such export of goods, shall be granted

135 · Substituted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017 for "(4 In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula Refund Amount Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) Net ITC +Adjusted Total Turnover

138 · Inserted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 139 Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 wef a date to be notified later for *order" 140 Inserted wef 24.09.2019 vide Notf no. 49/2019-CT dt: 09.10.2019 141 Substituted vide Notf no. 31/2019_ CT dt. 28.06.2019 wef a date to be notified later for *order" 142 Substituted vide Notf no. 31/2019_ CT dt: 28.06.2019 wef a date to be notified later for "order" 143 Inserted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 144 Inserted wef 24.09.2019 vide Notf no. 49/2019-CT dt. 09.10.2019 Page 91 of 155

92 · Order sanctioning refund.-(1)Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant; he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2 Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) O, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD- 07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant; he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole Or part, Or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. Where the proper officer is satisfied that the amount refundable under sub-rule (1) Or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment [order] 145 in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund [on the basis of a consolidated payment advice]: 146 _ [Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment [order] 147 in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment [order] 148 was issued.] 1149 [(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).]150

145 · Substituted vide vide Notf no. 31/2019 _ CT dt: 28.06.2019 wef a date to be notified later for * advice" 146 Substituted vide Notf no. 31/2019_ CT dt: 28.06.2019 wef a date to be notified later 147 Substituted vide Notf no. 31/2019_ CT dt. 28.06.2019 wef a date to be notified later for * advice" 148 Substituted vide Notf no. 31/2019_ CT dt. 28.06.2019 wef a date to be notified later for * advice" 149 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 Page 92 of 155

150 · Inserted vide Notf no. 31/2019 CT dt 28.06.2019 with effect from date to be notified later 151 Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 with effect from date to be notified later for an advice" 152 Substituted vide Notf no. 31/2019_ CT dt: 28.06.2019 with effect from a date to be notified later for "payment advice" 153 Inserted vide Notf no. 75/2017-CT dt 29.12.2017 154 Omitted vide Notf no. 75/2017-CT dt 29.12.2017 155 Omitted vide Notf no. 75/2017-CT dt 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notf no. 26/2018-CT dt: 13.06.2017 Page 93 of 155

156 · Inserted vide Notf no. 31/2019 CT dt: 28.06.2019 wef 01.07.2019 Page 94 of 155

96 · Refund of integrated tax paid on goods [or services]157 exported out of India.-(1) The shipping bill filed by [an exporter of goods]'58 shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when: - (a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] 159 an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3or FORM GSTR- 3B, as the case may be; (2) The details of the [relevant export invoices in respect of export of goods] 160 contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. [Provided that where the date for furnishing the details of outward supplies in FORM GSTR-l for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-L after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period:]" 161 (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods]162 and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. 4) The claim for refund shall be withheld where, (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54, Or

157 · Inserted wef 23.10.2017 vide Notfno. 75/2017-CT dt: 29.12.2017 158 Substituted for the words "an exporter" w.e.f 23.10.2017 vide Notf no. 03/2018-CT dt: 23.01.2018 159 Inserted vide Notf no. 74/2018-CT dt: 31.12.2018 160 Substituted for the words relevant export invoices" W.e.f.23.10.2017 vide Notf no. 03/2018-CT dt. 23.01.2018 161 Inserted vide Notf no. 51/2017 CT dt: 28.10.2017 162 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

2017 · except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme:]'411651166

164 · Substituted vide Notf no. 54/2018-CT dt: 09.10.2018 for: "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India; Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18th October; 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.SR 1305 (E), dated the 18th October; 2017 or notification No. 40/2017-Central Tax (Rate) dated the 23rd October; 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October; 2017 or notification No_ 4 1/2017-Integrated Tax (Rate) , dated the 23rd October; 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October; 2017 or notification No. 78/2017-Customs, dated the 13th October; 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October; 2017 0r notification No. 79/2017-Customs, dated the 13u October; 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13' October; 2017.

165 · Substituted W.e.f 23.10.2017 Notf no. 53/2018-CT dt: 09.10.2018 for: *(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have a) received supplies o which the benefit of the Government of India, Ministry of Finance notification No_ 48/2017-Central Tax, dated the 18th October; 2017 published in the Gazette of India; Extraordinary, Part II; Section 3, Sub-section (i)vide number G.S.R 1305 (E), dated the 18t October; 2017 0 notification No. 40/2017-Central Tax (Rate) , dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October; 2017 o notification No. 41/2017-Integrated Tax (Rate) , dated the 23rd October; 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.SR 1321 (E), dated the 23rd October; 2017 has been availed; or availed the benefit under notification No. 78/2017-Customs, dated the 13uh October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13uh October, 2017 or notification No_ 79/2017-Customs, dated the 13th October; 2017 published in the Gazette of India; Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October; 2017.

166 · Substituted W.e f 23.10.2017, vide Notf no. 39/2018-CT dt. 04.09.2018 for:

96A · [Export]I67 of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export; a bond or a Letter of Undertaking in FORM GST RFD-Il to the jurisdictional Commissioner; binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of (a) fifteen days after the expiry of three months['68, or such further period as may be allowed by the Commissioner;] from the date of issue of the invoice for export,; if the goods are not exported out of India; Or fifteen days after the expiry of one year, Or such further period as may be allowed by the Commissioner; from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange [or in Indian rupees, wherever permitted by the Reserve Bank of India]l69 _ (2 The details of the export invoices contained in FORM GSTR-l furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. [Provided that where the date for furnishing the details of outward supplies in FORM GSTR-l for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-L after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period:] - 170 (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.

167 · Substituted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 for Refund of integrated tax paid on export" 168 Inserted vide Notf no. 47/2017-CT dt: 18.10.2017 169 Inserted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019 I7Inserted vide Notf no. 51/2017-CT dt. 28.10.2017 Page 98 of 155

171 · Inserted vide Notf no. 26/2018-CT dt: 13.06.2018 Page 99 of 155

172 · Inserted wef 01.07.2017 vide Notf no. 49/2019-CT dt: 09.10.2019 Page 100 of 155

173 · Omitted w.e.f. 01.07.2017 vide Notf no. 49/2019-CT dt. 09.10.2019 Page 101 of 155

174 · Substituted vide Notf no. 21/2018-CT dt 18.04.2018 for Consumer Welfare Fund.-(1)AIL credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount; having been credited to the Fund, ordered Or directed as payable to any claimant by orders of the proper officer; appellate authority or Appellate Tribunal Or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation_ (4) The Government shall, by an order, constitute Standing Committee with Chairman, Vice-Chairman, Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers (5) The Committee shall meet as and when necessary, but not less than once in three months_ 6) Any agency or organisation engaged in consumer welfare activities for period of three years registered under the provisions of the Companies Act; 2013 (18 of 2013) 0r under any other law for the time being in force, including village or mandal o samiti level co-operatives of consumers especially Women; Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act; 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for grant from the Consumer Welfare Fund: Provided that consumer may make application for reimbursement of legal expenses incurred by him as complainant in a consumer dispute, after its final adjudication (T)AIL applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application; unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents_ instruments, or commodities in custody and control of the applicant; as may be necessary for proper evaluation of the application; b to require any applicant to allow entry and inspection of any premises; from which activities claimed to be for the welfare of consumers are stated to be carried on, to duly authorised officer of the Central Government Or, as the case may be, State Government; to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; d_ to require any applicant; in case of any default, or suppression of material information on his part; to refund in lump-sum; the sanctioned grant to the Committee, and to be subject to prosecution under the Act; to recover any sum due from any applicant in accordance with the provisions of the Act; f. to require any applicant; O class of applicants to submit a periodical report; indicating proper utilisation of the grant; g to reject an application placed before it 0n account of factual inconsistency, Or inaccuracy in material particulars; h_ to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit; after ensuring that the financial assistance provided shall not be mis-utilised; to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; Page 102 of 155

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:

99 · . Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, 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-Il 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_

176 · Substituted vide Notf No. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 for 100. Assessment in certain cases The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. The proper officer shall issue notice t0 taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.

101 · Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] 177 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:] 178

104 · Form and manner of application to the Authority for Advance Ruling:-(I)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-0l and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.

105 · . Certification of copies of advance rulings pronounced by the Authority.-A copy of the advance ruling shall be certified to be a true copy of its original by any member 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-02 and 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- (a) the applicant and the appellant; b) the concerned officer of central tax and State or Union territory tax; the jurisdictional officer of central tax and State or Union territory tax; and d the Authority,

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:

180 · Substituted for "the Additional Commissioner (Appeals) vide Notf no. 60/2018 CT dt. 30.10.2018 Page 109 of 155

110 · Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar; in FORM GST APL- 05,on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.

181 · Substituted for "the Additional Commissioner Appeals) vide Notf no. 60/2018 CT dt. 30.10.2018 182 Inserted vide Notf no. 55/2017-CT dt: 15.11.2017 183Inserted vide Notf no. 74/2018-CT dt.31.12.2018

11 · Application to the Appellate Tribunal - (1)An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal.

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 or, as the case may be, the Supreme Court;

116 · Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause 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. [(IA) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-l by a further period not beyond [31s December, 2019]5 184 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension:] 185

184 · Substituted vide Notf no. 49/2019-CT dt. 09.10.2019 for *31 March, 2019" 185 Inserted vide Notf no. 48/2018-CT dt: 10.09.2018 Page 113 of 155

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]I88 , submit a declaration electronically in FORM GST TRAN-l furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.

119 · Declaration of stock held by a principal and 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]- 189 submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods Or finished goods, as applicable, held by him on the appointed day.

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] 190 submit details of such goods sent on approval in FORM GST TRAN- 1.

186 · Substituted vide Notf No. 12/2018-CT dt: 07.03.2018, for "the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;" 187 Substituted vide Notf no. 49/2019-CT dt: 09.10.2019 for "30th April, 2019]" 88Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for period of ninety days of the appointed day" 189Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for "ninety days of the appointed day" [9Substituted vide Notf no. 36/2017-CT dt: 29.09.2017 for "ninety days of the appointed day" 19 !Inserted vide Notf no. 36/2017-CT dt. 29.09.2017 Page 115 of 155

121 · Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 0, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.

192 · Inserted vide Notf no. 34/2017 _ CT dt: 15.09.2017 Page 116 of 155

124 · Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members 0f 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. (2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:

193 · Inserted vide Notf no. 34/2017 _ CT dt: 15.09.2017 194 Substituted vide Notf no. 34/2017 _ CT dt. 15.09.2017 Page 117 of 155

127 · Duties of the Authority. It shall be the duty of the Authority , to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed 0n to the recipient by way of commensurate reduction in prices;

195 · Inserted vide Notification No. 14/2018-CT dt. 23.03.2018 196 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_ 197 Inserted vide Notification No. 14/2018-CT dt.23.03.2018 198Substituted 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 199 Substituted for the word "Safeguards" vide Notf no. 29/2018-CT dt: 06.07.2018 [w.e.f 12.06.2018] 200 Substituted vide Notf no. 14/2018-CT dt.23.03.2018 for The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority:' Page 118 of 155

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 [or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,]203 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 0n issues of local nature [or those forwarded by the Standing Committee]24shall first be examined by the State level Screening Committee and the Screening Committee shall, [within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority , 1205 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.

201 · Inserted vide Notf no. 14/2018-CT dt: 23.03.2018 202Inserted vide Notf no. 34/2017 CT dt 15.09.2017 203 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 204 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 205 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 119 of 155

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 or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of [Anti-profiteering]26 for a detailed investigation. (2) The Director General of [Anti-profiteering]207 shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed 0n to the recipient by way of commensurate reduction in prices.

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

206 · Substituted for the word "Safeguards" vide Notf no. 29/2018-CT d: 06.07.2018 [w.e.f 12.06.2018] 207 Ibid 208 Ibid 209 Ibid 210 Ibid 211 Ibid 212 Substituted vide Notf no. 31/2019 _ CT dt: 28.06.2019 for "three" 213 Substituted vide Notf no. 14/2018-CT dt. 23.03.2018 for "as allowed by the Standing Committee" _ Page 120 of 155

131 · Cooperation with other agencies 0r statutory authorities.-Where the Director General of [Anti-profiteering] 216 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 [Authority,]217 Director General of [Anti-profiteering]- 218 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). (2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).

133 · Order ofthe Authority.-(1) The Authority shall, within a period of [six]219 months from the date of the receipt of the report from the Director General of [Anti- profiteering]220 determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. [(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).]221 [(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input

214 · Substituted for the word "Safeguards" vide Notf no. 29/2018-CT dt. 06.07.2018 wef 12.06.2018 215 Ibid. 216 Ibid:. 217 Inserted vide Notf no 31/2019 CT dt. 28.06.2019 218 Ibid:. 219 Substituted vide Notf no. 31/2019 _ CT dt: 28.06.2019 for "three" 220 Ibid. 221 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 121 of 155

222 · Inserted vide Notf no. 31/2019 _ CT dt. 28.06.2019 223 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 224 Substituted vide Notf no. 26/2018-CT dt. 13.06.2018, for: "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- reduction in prices; return to the recipient; an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent: from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount O is not identifiable, and depositing the same in the Fund referred t0 in section 57; imposition f penalty as specified under the Act; and cancellation of registration under the Act 225 Substituted for the word "Safeguards" vide Notf no. 29/2018-CT dt: 06.07.2018 226 Ibid:. 227 Inserted vide Notf no. 14/2018-CT dt.23.03.2018 Page 122 of 155

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:

137 · Tenure of Authority.-The Authority shall cease to exist after the expiry of [four years]230 from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

228 · Inserted vide Notf no. 31/2019 _ CT dt: 28.06.2019 229 Substituted vide Notf no. 14/2018-CT dt.23.03.2018 for 134. Decision to be taken by the majority.-If the Members of the Authority differ in opinion 0 any point; the point shall be decided according to the opinion of the majority. 230 Inserted vide Notf no. 33/2019-CT dt 18.07.2019 Page 123 of 155

233 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 234 Inserted vide Notf no. 31/2019 _ CT dt: 28.06.2019 235 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 236 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 128 of 155

237 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 Page 129 of 155

238 · Inserted vide Notf no. 26/2018-CT dt.13.06.2018 Page 130 of 155

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

239 · Inserted vide Notf no. 39/2018-CT dt. 04.09.2018 Page 131 of 155

138B · Verification of documents and conveyances.- (1) The Commissioner or 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.

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. [Provided that where the circumstances SO warrant, the Commissioner; or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

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 o the common portal:] 241

240 · Inserted vide Notf no. 28/2018-CT dt 19.06.2018 241 Substituted vide Notf No. 12/2018-CT dt.07.03.2018, to be effective from the date as shall be notified

138 · (as substituted vide Notf No.3/2018-Central 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 ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement; furnish information relating to the said goods as specified in Part A_ of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and unique number will be generated on the said 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: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment: Explanation For the purposes of this rule, the expression "handicraft goods has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15th September; 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September; 2017 as amended from time to time. Explanation 2 For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, bill of supply or delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State O Union territory tax; integrated tax and cess charged, if any, in the document (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or hired one or by railways 0 by air o by vessel, the said person Or the recipient may generate the e-way bill in FORM GST EWB-0I electronically on the common portal after furnishing information in Part B of FORM GST EWB-0l: Provided that where the goods are transported by railways or by air Or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient; who shall furnish; on the common portal, the- (a) information in Part B of FORM GST EWB-0l; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of 'Lading; as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over t0 transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the Page 133 of 155

138 · (as inserted vde Notf no 27/2047-CTdt 30.08.2047

138 · Information to be furnished prior to commencement 0f 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 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: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the C- way bill shall be generated by the said person irrespective of the value of the consignment Explanation For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E)]241 (2) Where the goods are transported by the registered person as consignor or the recipient of supply as the consignee, whether in his own conveyance or hired one or by railways o by air o by vessel, the said person Or the recipient may generate the e-way bill in FORM GST EWB-0I electronically o the common portal after furnishing information in Part B of FORM GST EWB-01: (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-0l on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person O, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-Ol on the common portal in the manner specified in this rule: Provided also that where the goods are transported for distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

1 · .

10 ·

15 ·

16 ·

19 · 20. 21_ 22

0301 · 0302 0304 0306

24 · 25.

0308 · 0401

0403 · 0406

28 · 29

0407 · 0409

30 · 31_

0501 · 0506

32 · 33 34

0507 · 90 0511

0701 · 0702 0703 0704 0705 0706

0707 · 0708 0709 0712 0713 0714

0801 · 0801 0802

50 · 51_

0803 · 0804

53 · 54_ 55. 56. 57_

0806 · 0807 0808 0809 0810

0901 · 0902 0909

63 · 64_ 65_

0910 · 11 10 0910 30 10 1001

1002 · 1003 1004 1005

68 · 69_

70 · 71_

1006 · 1007

75 ·

1104 · 1105

79 · . 80. 81_

12 · 1201 1202

1205 · 1206 1207

1209 · 1210 1211

89 · 90.

1212 · 1213

1404 · 90 40 1701 or 1702 1904

119 · 4903 120. 4905

121 · 5001 122_ 5002 123_ 5003 124_ 5101 125. 5102 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

148 · 149.

150 ·

1384 · to 138D, as inserted vide Notf. No. 27/2017-Central Tax dated 30.08.2017 and amended vide Notf_No3/2018_dated 23 0L.2018 1384.Documents and devices to be carried by a person-in-charge 0f a conveyance.-(1) The person in charge of a conveyance shall carry the invoice or bill of supply delivery challan, as the case may be; and (b copy of the e-way bill or the e-way bill number; either physically O mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common pOrtal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-l and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading: (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Deviceprior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant; the Commissioner mayby notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- tax invoice or bill of supply or bill of entry; o delivery challan, where the goods are transported for reasons other than by way of supply.

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 of goods (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 o 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.

242 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 243 Substituted vide Notf no. 31/2019 _ CT dt. 28.06.2019 for " returns 244 Substituted vide Notf no. 31/2019_ CT dt: 28.06.2019 for "tax periods" 245 Inserted vide Notf no. 33/2019-CT dt: 18.07.2019 246 Inserted vide Notf no. 33/2019-CT dt: 18.07.2019 247 Inserted vide Notf no. 74/2018-CT dt. 31.12.2018. To be effective from 21.08.2019 vide Notf No. 25/2019- CT dt: 21.06.2019 248 Inserted vide Notf no. 14/2018-CT dt. 23.03.2018 wef 01.04.2018 Page 144 of 155

249 · Inserted vide Notf no. 49/2019-CT dt. 09.10.2019 250 Inserted vide Notf no. 49/2019-CT dt: 09.10.2019 251 Inserted vide Notf no. 49/2019-CT dt. 09.10.2019 Page 147 of 155

252 · Substituted vide Notf No_ 16/2019-CT dt:29.03.2019 wef 01.04.2019 for *142. Notice and order for demand of amounts payable under the Act-(1) The proper officer shall serve, along with the a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, summary thereof electronically in FORM GST DRC-02 specifying therein the details of the amount payable. (2) Where, before the service of notice Or statement; the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or , as the case may be, tax; interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 Or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC 03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 o sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 [or sub- section (12) of section 75]252 or sub-section (3) of section 76 [or section 125]252 [or section 129 0r section 130]252 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. The order referred t0 in sub-rule (5) shall be treated as the notice for recovery_ Any rectification of the order; in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 253 Inserted vide Notf no. 60/2018 CT dt. 30.10.2018

143 · Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as "the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub- section (1) of section 79. Explanation.-For the purposes of this rule, 'specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory Or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.

144 · Recovery by sale of goods under the control of proper officer. (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature Or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith: The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer; to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.

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

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:

155 · Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district Or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.

156 · Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him: 157. Recovery from surety . Where any person has become surety for the amount due by the defaulter; he may be proceeded against under this Chapter as if he were the defaulter.

158 · Payment of tax and other amounts in 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-

159 · Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property , which shall be removed only on the written instructions from the Commissioner to that effect.

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-0l to the Commissioner for compounding of an offence.

2 · On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.