Central Goods and Services Tax (CGST) Rules, 2017

1 · Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt 23.01.2018

2 · Substituted vide Notf no. 45/2017 -CT dt 13.10.2017. for " (3A) Notwithstanding anything contained in subrules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and

3 · Substituted for the word [sixty] with effect from 17.08.2017 vide Notf no. 22/2017 – CT dt 17.08.2017

4 · Inserted vide Notf no. 34/2017 – CT dt 15.09.2017

5 · Substituted for the word [one per cent.] with effect from 01.01.2018 vide Notf no. 03/2018CT dt 23.01.2018

6 · Substituted for the word [two and a half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt 23.01.2018

7 · Substituted for the word [half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- Central Tax dt 23.01.2018

9 · . Verification of the application and approval . -(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.

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:-

11 · . Separate registration for multiple business verticals within a State or a Union territory . -(1)Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under subsection (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-

8 · Substituted vide Notf no. 7/2017 -CT dt 27.06.2017 for the words "digitally signed"

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.

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:

9 · Substituted vide Notf no. 7/2017 -CT dt 27.06.2017 for "signed"

14 · . Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient . -(1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG -10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

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 REG12 .

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 .

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.

19 · . Amendment of registration . -(1)Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG -07 or FORM GST REG -09 or FORM GST REG -10 or for Unique Identity Number in FORM GST -REG -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:

10 · Inserted vide Notf no. 75/2017 – CT dt 29.12.2017

11 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

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

13 · Inserted vide Notf no. 75/2017 -CT dt 29.12.2017

20 · . Application for cancellation of registration . -A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub -section (1) of section 29 shall electronically submit an application in FORM GST REG -16, including therein the details of inputs held in stock or inputs contained in semi -finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly 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 , -

14 · Omitted vide Notf no.03/2018 -CT dt 23.01.2018

15 · Inserted vide Notf no. 7/2017 -CT dt 27.06.2017

23 · . Revocation of cancellation of registration . -(1)A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

16 · Omitted vide Notf no. 7/2017 -CT dt 27.06.2017

17 · Inserted vide Notification No. 39/2018 -CT dated 04.09.2018.

25 · . Physical verification of business premises in certain cases . -Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.

26 · Method of authentication . -(1)All 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:

18 · Inserted vide Notf no. 7/2017 -CT dt 27.06.2017

19 · Substituted for [30 th October, 2017] vide Notf no. 51/2017 -CT dated 28.10.2017

20 · Substituted for [31 st December, 2017] vide Notf no. 03/2018 – CT dated 23.01.2018

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

28 · Value of supply of goods or services or both between distinct or related persons, other than through an agent . -The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-

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-

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

31 · Residual method for determination of value of supply of goods or services or both . -

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.

22 · Inserted vide Notf no. 03/2018 – CT dated 23.01.2018

33 · Value of supply of services in case of pure agent . -Notwithstanding anything contained in the provisions of this Chapter, the expenditure 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,-

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,-

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

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

37 · . Reversal of input tax credit in the case of non-payment of consideration . -(1)A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, f, the value of such supply along with the tax payable thereon , within the time limit specified in the second proviso to subsection(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:

24 · Inserted vide notification No. 39/2018 -CT, dated 04.09.2018.

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

25 · Inserted vide notification No. 26/2018 -Central Tax, dated 13.06.2018.

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 , -

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 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit

26 · Substituted vide Notf no. 22/2017 – CT dt 01.07.2017

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

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

43 · . Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases . -(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (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 , -

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,-

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

45 · . Conditions and restrictions in respect of inputs and capital goods sent to the job

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

30 · Inserted vide Notf no. 14/2018 -CT dt 23.03.2018

31 · Inserted vide Notf no. 54/2017 -CT dt 28.10.2017

32 · Amended vide Notf no. 17/2017 -CT dt 27.07.2017. Till then it read as follows –

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

50 · Receipt voucher . -A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely , -

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

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

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

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

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

55 · Transportation of goods without issue of invoice . -(1)For the purposes of-

35 · Substituted for "shall" vide Notf no. 55/2017 -CT dt 15.11.2017

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

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

38 · Inserted vide Notification No. 39/2018 -CT, dated 04.09.2018.

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

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

57 · Generation and maintenance of electronic records . -(1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time.

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 -01 , 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.

40 · Inserted vide notification No. 28/2018 -Central Tax, dated 19.06.2018

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 -1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

60 · Form and manner of furnishing details of inward supplies . -(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part Band Part C of FORM GSTR -2A, prepare such details as specified in sub -section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub -section (2) of section 38.

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

62 · Form and manner of submission of quarterly return by the composition

41 · Substituted wef 01.07.2017 for "specify that" vide Notf no. 22/2017 – CT dt 17.08.2017

42 · Inserted wef 01.07.2017 vide Notf no. 17/2017 – CT dt 27.07.2017

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

63 · Form and manner of submission of return by non-resident taxable person . -Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees 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 or retrieval services . -Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.

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

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.

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

71 · Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit . -(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS2 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-1electronically 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:-

74 · Final acceptance of reduction in output tax liability and communication thereof . -

75 · Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction . -(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2

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 ,

79 · Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier . -(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier

80 · Annual return . -(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident 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-10through 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-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

83 · Provisions relating to a goods and services tax practitioner . -(1) An application in FORM GST PCT -01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who ,

44 · Substituted for the word "one year", vide notification No. 26/2018-Central Tax, dated 13.06.2018.

84 · Conditions for purposes of appearance . -(1)No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.

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

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

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.

45 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

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

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

89 · Application for refund of tax, interest, penalty, fees or any other amount . -(1)

47 · Substituted vide Notf o. 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 "

48 · Substituted vide Notification 39/2018 -CT, dated 04.09.2018 for:

49 · Substituted vide Notification 54/2018 -CT, dated 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 23 rd 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 23 rd October, 2017 or notification No. 41/2017 -Integrated Tax (Rate) dated the 23 rd 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 23 rd October, 2017 or notification No. 78/2017 -Customs dated the 13 th October, 2017 published in the Gazette of India, Extraordinary, Part II,

50 · 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 18 th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.

51 · 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 -

90 · Acknowledgement . -(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.

52 · Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018 -CT dated 13.06.2017.

91 · Grant of provisional refund . -(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

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 a mount 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:

93 · Credit of the amount of rejected refund claim . -(1)Where any deficiencies have been communicated under sub -rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re -credited to the electronic credit ledger.

94 · Order sanctioning interest on delayed refunds . -Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along witha payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.

95 · Refund of tax to certain persons . -(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD -10 once in every quarter, electronically on the common portal [or otherwise] 53 , either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR -11 . [prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1 . ] 54

53 · Inserted vide Notf no. 75/2017 -CT dt 29.12.2017

54 · Omitted vide Notf no. 75/2017 -CT dt 29.12.2017

55 · Omitted vide Notf no. 75/2017 -CT dt 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018 -CT dated 13.06.2017.

96 · Refund of integrated tax paid on goods [or services] 56 exported out of India . -(1) The shipping bill filed by [an exporter of goods] 57 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:-

56 · Inserted wef 23.10.2017 vide Notf no. 75/2017 -CT dt 29.12.2017

57 · Substituted for the words "an exporter" w.e.f 23.10.2017 vide Notf no. 03/2018-CT dt 23.01.2018

58 · Substituted for the words '' relevant export invoices" w.e.f.23.10.2017 vide Notf no. 03/2018-CT dt 23.01.2018

59 · Inserted vide Notf no. 51/2017 – CT dt 28.10.2017

60 · 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

61 · Inserted wef 23.10.2017 vide Notf no. 75/2017 -CT dt 29.12.2017

62 · Substituted vide Notification 54/2018 -CT, dated 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 18 th 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 18 th October, 2017 or notification No. 40/2017 -Central Tax (Rate) dated the 23 rd 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 23 rd October, 2017 or notification No. 41/2017 -Integrated Tax (Rate) , dated the 23 rd 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 23 rd October, 2017 or notification No. 78/2017 -Customs , dated the 13 th 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 13 th October, 2017 or notification No. 79/2017 -Customs , dated the 13 th 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 th October, 2017."

63 · Substituted w.e.f 23.10.2017 Notification 53/2018 -CT, dated 09.10.2018 for: " (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

64 · Substituted w.e.f 23.10.2017, vide notification No. 39/2018, dt 04.09.2018 for:

96A · Refund of integrated tax paid on export 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-11 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 —

2017 · or notification No. 40/2017 -Central Tax (Rate) 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 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 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."

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

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

67 · Inserted vide notification No. 26/2018 -Central Tax, dated 13.06.2018.

68 · Substituted vide Notf no. 21/2018 -CT dt 18.04.2018 for Consumer Welfare Fund. -(1)All credits to the Consumer Welfare Fund shall be made under sub -rule (5) of rule 92.

69 · Inserted vide Notf no. 55/2107 -CT dt 15.11.2017

98 · . Provisional Assessment . -(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT -01on 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.

100 · . Assessment in certain cases . (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT -13 .

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

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

103 · . Qualification and appointment of members of the Authority for Advance Ruling . -[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.] 70

104 · . Form and manner of application to the Authority for Advance Ruling . -(1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

105 · . Certification of copies of advance rulings pronounced by the Authority . -A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.

106 · . Form and manner of appeal to the Appellate Authority for Advance Ruling . -(1)An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-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-

70 · Substituted wef 01.07.2017 vide Notf no. 22/2017 – CT dt 17.08.2017

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

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

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 .

110 · . Appeal to the Appellate Tribunal . -(1) An appeal to the Appellate Tribunal under subsection (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.

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

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

112 · . Production of additional evidence before the Appellate Authority or the Appellate

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 (c) of subsection (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:

73 · Inserted vide notification No. 48/2018 -CT, dated 10.09.2018.

74 · Substituted vide Notf No. 12/2018 -Central Tax, dated 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)

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] 76 , submit a declaration electronically in FORM GST TRAN-1 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] 77 , 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] 78 , submit details of such goods sent on approval in FORM GST TRAN-1 .

75 · Inserted vide Notification No. 48/2018 -CT, dated 10.09.2018.

76 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "a period of ninety days of the appointed day "

77 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "ninety days of the appointed day "

78 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "ninety days of the appointed day "

79 · Inserted vide Notf no. 36/2017 -CT dt 29.09.2017

80 · Inserted vide Notf no. 34/2017 – CT dt 15.09.2017

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

122 · . Constitution of the Authority . -The Authority shall consist of, f, -

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

124 · . Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council .

81 · Inserted vide Notf no. 34/2017 – CT dt 15.09.2017

82 · Substituted vide Notf no. 34/2017 – CT dt 15.09.2017

125 · . [Secretary to the Authority . -An officer not below the rank of Additional Commissioner (working in the Directorate General of [Anti-profiteering] 87 ) shall be the Secretary to the Authority . ] 88

126 · . Power to determine the methodology and procedure . -The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.

127 · . Duties of the Authority . -It shall be the duty of the Authority , -

83 · Inserted vide Notification No. 14/2018 -CT, dated 23.03.2018

84 · 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. "

85 · Inserted vide Notification No. 14/2018 -CT, dated 23.03.2018

86 · 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 Technical Member at any time. "

87 · Substituted for the word "Safeguards" vide notification 29/2018-Central Tax, dated 06.07.2018 [w.e.f 12.06.2018].

88 · Substituted vide Notification No. 14/2018 -CT, dated 23.03.2018 for "The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority."

128 · . Examination of application by the Standing Committee and Screening Committee . -(1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.

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] 91 for a detailed investigation.

89 · Inserted vide Notification No. 14/2018 -CT, dated 23.03.2018 .

90 · Inserted vide Notf no. 34/2017 – CT dt 15.09.2017

91 · Substituted for the word "Safeguards" vide notification 29/2018-Central Tax, dated 06.07.2018[w.e.f 12.06.2018].

92 · Ibid

130 · . Confidentiality of information . -(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133 , the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.

131 · . Cooperation with other agencies or statutory authorities . -Where the Director General of [Anti-profiteering] 100 deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.

93 · Ibid.

94 · Ibid.

95 · Ibid.

96 · Ibid.

97 · Substituted vide notification No. 14/2018 -CT, dated 23.03.2018 for "as allowed by the Standing Committee".

98 · Substituted for the word "Safeguards" vide notification 29/2018-Central Tax, dated 06.07.2018[w.e.f 12.06.2018].

99 · Ibid .

100 · Ibid .

132 · . Power to summon persons to give evidence and produce documents . -(1)The Director General of [Anti-profiteering] 101 , or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

133 · . Order of the Authority . -(1) The Authority shall, within a period of three months from the date of the receipt of the report from the Director General of [Anti-profiteering] 102 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.

101 · Ibid .

102 · Ibid .

134 · Decision to be taken by the majority . -(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

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 two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

103 · Substituted vide Notification No. 26/2018 -CT dated 13.06.2018, for:

105 · Ibid .

106 · Inserted vide Notification No. 14/2018 -CT, dated 23.03.2018

107 · Substituted vide Notification No. 14/2018 -CT, dated 23.03.2018 for " 134. Decision to be taken by the majority . -If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. "

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

109 · Inserted vide notification No. 26/2018 -CT, dated 13.06.2018.

138A · Documents and devices to be carried by a person-in-charge of a conveyance. -(1) The person in charge of a conveyance shall carry—

110 · Inserted vide notification no. 39/2018 -CT, dated 04.09.2018.

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.

111 · Inserted vide notification No. 28/2018 -Central Tax, dated 19.06.2018 .

138D · Facility for uploading information regarding detention of vehicle . -Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.] 112

112 · Substituted vide Notf No. 12/2018 -Central Tax, dated 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 eway bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

138 · (as inserted vide Notf no. 27/2017-Central Tax, dated 30.08.2017

138 · Information to be furnished prior to commencement of movement of goods and generation of e-way bill. -(1) shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB -01, electronically, on the common portal.

138A · to 138D, as inserted vide Notf. No. 27/2017-Central Tax, dated 30.08.2017 and amended vide Notf. No. 3/2018, dated 23.01.2018

138A · Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry—

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.

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

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

113 · Inserted vide notification No. 14/2018 -Central Tax, dated 23.03.2018 (with effect from the 1 st of April, 2018)

139 · Inspection, search and seizure . -(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS -01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.

140 · Bond and security for release of seized goods . -(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS -04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.

141 · Procedure in respect of seized goods . -(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.

142 · Notice and order for demand of amounts payable under the Act . -(1) The proper officer shall serve, along with the

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.

114 · Inserted vide notification No. 48/2018 -CT, dated 10.09.2018.

115 · Inserted vide notification No. 28/2018 -Central Tax, dated 19.06.2018 .

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.

145 · Recovery from a third person . -(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as ―the third person‖), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.

146 · Recovery through execution of a decree, etc . -Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC -15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.

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:

148 · Prohibition against bidding or purchase by officer . -No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.

149 · Prohibition against sale on holidays . -No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

150 · Assistance by police . -The proper officer may seek such assistance from the officerin -charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer -in -charge shall depute sufficient number of police officers for providing such assistance.

151 · Attachment of debts and shares, etc . -(1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC -16 prohibiting.-

152 · Attachment of property in custody of courts or Public Officer . -Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.

153 · Attachment of interest in partnership . -(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require.

154 · Disposal of proceeds of sale of goods and movable or immovable property . -The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-

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.

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.

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

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

162 · Procedure for compounding of offences . -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD -01 to the Commissioner for compounding of an offence.

2 · . Legal name

2 · . Legal name

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

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

8 · Stock of purchases made from unregistered person under the existing law

10 · Verification

4 · Address of Principal Place of business

6 · 1 Category of Registered Person<tick in check box>

12 ·

13 ·

19 ·

17 · . Details of Bank Accounts (s)

18 · Details of the Goods supplied by the Business

20 · Details of Additional Place(s) of Business

21 · . Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc .

23 · Details of Authorised Representative

24 · State Specific Information

25 · Document Upload

26 · Consent

27 · Verification (by authorised signatory)

5 · Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person.

8 · All information related to Permanent Account Number, Aadhaar, Director Identification Number , Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.

9 · Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.

10 · No fee is payable for filing application for registration.

11 · Authorised signatory shall not be a minor.

12 · Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical.

13 · . After approval of application, registration certificate shall be made available on the common portal .

14 · Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART – A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days.

15 · Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG -01, which shall be considered as an intimation to pay tax under the said section.

117 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

6 · . Address

7 · . Whether any modification in the application for registration or fields is required.-

8 · . Additional Information

9 · . List of Documents uploaded

1 · For new registration, original registration application will be available in editable mode if option „Yes‟ is selected in item 7.

2 · For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option „Yes‟ is selected in item 7.

10 ·

2 · Constitution of Business (Please Select the Appropriate)

5 · Type of registration

10 · If Yes, mention Goods and Services Tax Identification Number

11 · IEC (Importer Exporter Code), if applicable

2 · 13. Details of Authorised Signatory

14 · .

1 · 1.12

1 · 1.17

1 · 1.22

1 · 1.3

1 · 1.8

1 · 1.13

1 · 1.18

1 · 1.23

1 · 1.4

1 · 1.9

1 · 1.14

1 · 1.19

1 · 1.24

1 · 1.5

1 · 1.10

1 · 1.15

1 · 1.20

1 · 1.25

6 · All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information.

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

3 · Uniform Resource Locators (URLs) of the website through which taxable services are provided:

4 · Jurisdiction

5 · Account Number

6 · A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form

7 · I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature

25 · of the Act)

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

9 · Documents Uploaded

11 · Verification

120 · Inserted vide Notf no. 75/2017 -CT dt 29.12.2017

1 · GSTIN

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

5 · Address for future correspondence (including email, mobile telephone, fax )

9 · Particulars of last Return Filed

5 · . Reply to the notice

7 · . Verification

121 · As substituted vide notification No. 39/2018 -CT, dated 04.09.2018.

6 · Reason for cancellation

7 · Details of last return filed

8 · Reasons for revocation of cancellation

9 · Upload Documents

4 · . Information/reasons

5 · . List of documents filed

6 · . Verification

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

7B · Center Jurisdiction

10 · Details of Principal Place of Business

10A · Nature of Possession of Premises

10B · Nature of Business Activities being carried out

11 · Details of Additional Places of Business

11A · Nature of Possession of Premises

11B · Nature of Business Activities being carried out

12 · Details of Goods/ Services supplied by the Business

14 · Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

15 · Details of Primary Authorised Signatory

14 ·

15 ·

16 ·

16 · Aadhaar Verification

17 · Declaration

2 · e -Signature facility will be available on the common portal for Aadhar holders.

122 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION "

123 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "Provisional ID"

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

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

7 · Details of ITC to be transferred

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

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

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

7 · Verification

125 · Substituted vide notification No. 39/2018 -CT, dated 04.09.2018

6 · Verification

7 · Consent

8 · List of documents uploaded

9 · Verification

126 · Inserted vide notification No. 28/2018 -Central Tax, dated 19.06.2018 .

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

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

6 · Zero rated supplies and Deemed Exports 127

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

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

7B · Inter -State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise]

7B · (1). Place of Supply (Name of State)

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

8 · Nil rated, exempted and non GST outward supplies

8A · Inter

8B · Intra persons

8C · Inter

8D · Intra persons

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

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

10A · Intra - State Supplies[including supplies made through e - commerce operator attracting TCS] [Rate wise]

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

10B · Inter - State Supplies[including supplies made through e - commerce operator attracting TCS] [Rate wise]

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

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

11A · Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)

11A · (1). Intra-State supplies(Rate Wise)

11A · (2). Inter-State Supplies(Rate Wise)

11B · Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7

11B · (1). Intra-State Supplies (Rate Wise)

11B · (2). Inter-State Supplies(Rate Wise)

12 · HSN -wise summary of outward supplies

13 · Documents issued during the tax period

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

4 · Zero rated supplies made to SEZ and deemed exports

4A · Supplies made to SEZ unit or SEZ Developer

4B · Deemed exports

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

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

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

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

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

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

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

6C · Debit Notes/Credit Notes [original]

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

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

8 · ISD credit received

9 · TDS and TCS Credit received

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

11 · Input Tax Credit Reversal / Reclaim

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

13 · HSN summary of inward supplies

10 · The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR -3.

11 · Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.

12 · Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10.

13 · Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR3 of the immediately preceding tax period.

14 · Reporting criteria of HSN will be same as reported in GSTR-1.

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

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

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

6 · ISD credit (including amendments thereof) received

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

4 · Outward supplies

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

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

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

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

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

5B · Tax effect of amendments in respect of supplies attracting reverse charge

6 · Input tax credit

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

8 · Total tax liability

9 · Credit of TDS and TCS

10 · Interest liability (Interest as on ...............)

11 · Late Fee

12 · Tax payable and paid

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

14 · Refund claimed from Electronic cash ledger

15 · Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after

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

3 · 2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

4 · Eligible ITC

5 · Values of exempt, nil-rated and non-GST inward supplies

6 · 1 Payment of tax

6 · 2 TDS/TCS Credit

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

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

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

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

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

9 · TDS Credit received

10 · Tax payable and paid

11 · Interest, Late Fee payable and paid

12 · Refund claimed from Electronic cash ledger

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

10 · [ 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished . ] 129

129 · Inserted vide notification No. 45/2017 -CT dt 13.10.2017, and amended vide notification No. 26/2018 -Central Tax, dated 13.06.2018.

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

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

5 · TDS Credit received

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

4 · Amendment in the details furnished in any earlier return

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

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

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

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

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

10 · Total tax liability

11 · Tax payable and paid

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

13 · Refund claimed from electronic cash ledger

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

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

6 · Calculation of interest, penalty or any other amount

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

3 · Input tax credit received for distribution

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

5 · Distribution of input tax credit reported in Table 4

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

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

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

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

10 · Late Fee

11 · Refund claimed from electronic cash ledger

3 · Input tax credit received for distribution

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

3 · Details of the tax deducted at source

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

5 · Tax deduction at source and paid

6 · Interest, late Fee payable and paid

7 · Refund claimed from electronic cash ledger

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

3 · Details of supplies made through e-commerce operator

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

5 · Details of interest

6 · Tax payable and paid

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

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

130 · Inserted vide notification No. 39/2018 -CT, dated 04.09.2018.

1 · Financial Year

2 · GSTIN

3A · Legal Name

3B · Trade Name (if any)

4 · (From ---- To ----)

5 · Aggregate Turnover of Previous Financial Year

6 · Details of Outward supplies on which tax is payable as declared in returns filed during the financial year

7 · Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year

131 · Inserted vide notification No. 39/2018 -CT, dated 04.09.2018.

5 · Part V consists of details of other information. The instruction to fill Part V are as follows:

132 · Inserted vide Notf no. 49/2018 -CT dt 13.09.2018

12 · Reconciliation of Net Input Tax Credit (ITC)

13 · Reasons for un - reconciled difference in ITC

14 · Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account

16 · Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)

25 · Terms used:

3 · (b) *I/we further report that, -

133 · Inserted vide Notf no. 21/2018 -CT dt 18.04.2018

9 · Amount of tax payable and paid (based on Table 8)

10 · Interest, late fee payable and paid

11 · Verification

2 · . Name of the person having UIN

3 · Details of inward supplies received

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

4 · Enrolment sought as:

5 · 1 Membership Type (drop down will change based the institute selected )

5 · 2 Date of Enrolment / Membership

5 · 3 Membership Valid upto

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

6 · 1 Registration Number as given by Bar

6 · 2 Date of Registration

6 · 3 Valid up to

135 · Inserted vide notification No. 26/2018 -Central Tax, dated 13.06.2018

136 · Inserted vide notification No. 26/2018 -Central Tax, dated 13.06.2018

1 · .

2 · .

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

1 · September

2 · September

1 · August

2 · August

1 · Month

2 · Month

1 · July

2 · July

1 · August

2 · August

1 · August

2 · August

1 · August

2 · August

1 · September

2 · September

1 · September

2 · September

1 · September

2 · September

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

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

10 · Verification

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

140 · Inserted vide Notf no. 70/2017 -CT dt 21.12.2017 and amended vide notification No. 26/2018 -CT dated 13.06.2018

141 · Substituted to include the entries corresponding to Cess vide Notf no. 47/2017- CT dt 18.10.2017

142 · Substituted to include the entries corresponding to Cess vide Notf no. 47/2017- CT dt 18.10.2017

143 · Inserted vide Notf no. 70/2017 -CT dt 21.12.2017 and amended vide notification no. 26/2018 -CT dated 13.06.2018.

33 · Terms used:

8 · ‗Net input tax credit'means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement -3A and 5A.

9 · ‗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, during the relevant period.

10 · For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR -1 and GSTR -2.

11 · BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.

12 · Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

13 · Details of export made without payment of tax shall be reported in Statement-3.

14 · Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15 · ‗Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4)

144 · Substituted for "Recipient of deemed exports" vide Notf no. 70/2017-CT dt 21.12.2017

145 · Substituted vide Notf. No. 3/2018 -Central Tax dated 07.03.2018.

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

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

8 · Verification

148 · Inserted vide Notf no. 70/2017 -CT dt 21.12.2017 and Notf no. 26/2018 -CT dated 13.06.2018.

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

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

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

152 · Inserted vide Notf no. 70/2017 -CT dt 21.12.2017 and amended vide notification No. 26/2018 -CT dated 13.06.2018.

17 ·

7 · Details of Bank Account:

8 · Verification

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

5 · Declaration -

7 · Verification -

5 · Declaration -

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

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

14 · In case of cross -objections filed by a person other than the Commissioner of State/UT tax/Central tax

15 · Details of payment

17 · Reliefs claimed in memorandum of cross - objections.

18 · Grounds of Cross objection

10 · Amount demanded, disputed and admitted:

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).

7 · Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).

8 · Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))

10 · Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act

11 · Details of credit availed in terms of Section 142 (11 (c))

12 · Details of goods sent on approval basis six months prior to the appointed day (section 142(12))

154 · Inserted vide notification No. 39/2018 -CT, dated 04.09.2018.

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

8 · Reasons, if any -

9 · Verification -

2 · Issues involved – << drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)

3 · Description of goods / services -

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