Central Goods and Services Tax (CGST) Rules; 2017

1 · Short title and Commencement.-(1) These rules may be called the Central Goods and Services Tax Rules, 2017.

2 · Definitions - In these rules, unless the context otherwise requires, ~Act" means the Central Goods and Services Tax Act; 2017 (12 of 2017); 'FFORM' means a Form appended to these rules; ssection' means a section of the Act; ~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); 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 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 O through a Facilitation Centre notified by the Commissioner, prior to the appointed day; but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:

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

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

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

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.

2 · The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event:

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

8 · Application for registration.-(1)Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act; 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant" ) shall, before applying for registration, declare his Permanent Account Number; mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

9 · Verification of the application and approval-(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith; he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall 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: two characters for the State code;

2 · The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) o sub- rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be [duly signed or verified through electronic verification code]' by the proper officer under the Act: 5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

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

12 · Grant of registration to persons required to deduct tax at source 0r to collect tax at source:-(1)Any person required to deduct tax in accordance with the provisions of section 51 Or person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

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

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

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 O through a Facilitation Centre notified by the Commissioner:

15 · Extension in period of operation by casual taxable person and non-resident taxable person:-( 1 ) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-I1 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him

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

16 · Suo moto registration:-(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act; the proper officer finds that 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.

5 · The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1).

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

18 · Display of registration certificate and Goods and Services Tax Identification Number o 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 o 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 O Unique Identity Number O as amended from time to time, the registered person shall, within period of fifteen days of such change, submit an application, duly signed O 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, 1) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; Or

10 · 'Inserted vide Notf no 75/2017 - CT dt 29.12.2017 "lInserted 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 O 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 O inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock o the date from which the cancellation of registration is sought, liability thereon, the details of the payment; if any, made against such liability and may furnish; along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly O through a Facilitation Centre notified by the Commissioner: [Previded-that no applieation fer-the-eaneellation-ef registration-shall-be-eensidered # ease ef-#-taxable persen; +ho has registered veluntarily, befere-the expiry ef-& peried: of-ene-year-frem the-effeetive-date ef-registratien-] 14

21 · Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person, (a) does not conduct any business from the declared place of business; Or (b issues invoice or bill without supply of goods 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] 15

22 · Cancellation of registration.-(1 ) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17,requiring him to show cause, within 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

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 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.

24 · Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source O 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 o 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 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 period of three months o within such further period as may be extended by the Commissioner in this behalf.

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) O 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 "Substituted for [30*h October, 2017] vide Notf no. 51/2017-CT dated 28.10.2017 20 Substituted for [317 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 O 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- a be the open market value of such supply; if the open market value is not available, be the value of supply of goods o services of like kind and quality; if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier; be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services.

29 · Value of supply of goods made or received through an agent:-The value of supply of goods between the principal and his agent shall- a be the open market value of the goods being supplied, Or at the option of the supplier; be ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient: Illustration: 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 (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order:

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

31 · Residual method for determination f 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. 2 The value of supply of services in relation to the purchase Or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely: - (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate Or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:

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

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

2 · The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished.

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 O 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,

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:-(I)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 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit

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

42 · Manner of determination of input tax credit in respect of inputs or input services and reversal thereof:-(1) The input tax credit in respect of inputs Or input services, which attract the provisions of sub-section (1) Or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business O 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 28 Explanation substituted vide Notf no. 03/2018 CT dt 23.01.2018. Till then it read as follows: Explanation For the purposes of rule 42 and this rule_ it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.

45 · Conditions and restrictions in respect of inputs and capital goods sent to the job worker:-(1 )The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, [and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal O1 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 o 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: ] 30

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

46 · Tax invoice - Subject to rule 54,a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely, name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals Or special characters - hyphen or dash and slash symbolised as and "0 respectively, and any combination thereof, unique for a financial year;

32 · 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; (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:

48 · Manner of issuing invoice.-(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely, the original copy being marked as ORIGINAL FOR RECIPIENT; the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and the triplicate copy being marked as TRIPLICATE FOR SUPPLIER: The invoice shall be prepared in duplicate, in the case of the supply f 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 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. 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 ~/ respectively, and any combination thereof, unique for a financial year;

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

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

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: - the word Revised Invoice" , wherever applicable, indicated prominently; name, address and Goods and Services Tax Identification Number of the supplier; nature of the document; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen O1 dash and slash symbolised as and "p respectively, and any combination thereof, unique for a financial year; date of issue of the document; name, address and Goods and Services Tax Identification Number or Unique Identity Number; if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; serial number and date of the corresponding tax invoice O, as the case may be, bill of supply; value of taxable supply of goods or services, rate of tax and the amount of the tax credited O, as the case may be, debited to the recipient; and signature Or digital signature of the supplier o his authorised representative.

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

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 - 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 o multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely: - date and number of the delivery challan; (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;

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 o 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 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.

2 · The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory:

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 O 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:

5 · The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 24 electronically through the common portal and the said recipient may include the same in FORM GSTR-2

2 · Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest; penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger:

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

63 · Form and manner of submission of return by non-resident taxable person: Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly 0 through a Facilitation Centre notified by the Commissioner; including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees o any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier:

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

2 · The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part € of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).

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

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 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 MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out.

2 · supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that Rectification by a supplier means adding or correcting the details of an outward supply in his valid return So as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting O correcting the details of an inward supply SO as to match the details of corresponding outward supply declared by the supplier:

72 · Claim of input tax credit on the same invoice more than once.-Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-lelectronically through the common pOrtal. 73. Matching of claim of reduction in the output tax liability .The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely: Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; credit note number;

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,

2 · supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3 An operator to whom any discrepancy is made available under sub-rule may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3.

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

2 · Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-IL

83 · Provisions relating to a goods and services tax practitioner:-(1) An application in FORM GST PCT-0l may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, is a citizen of India;

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

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:

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

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) Any person, except the persons covered under notification issued under section 55,claiming refund of any tax, interest, penalty, fees o any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-Olthrough the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 Or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit Or a Special Economic Zone developer; the application for refund shall be filed by the a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: [Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,

48 · Substituted vide Notification 39/2018-CT, dated 04.09.2018 for: "(E) "Adjusted Total turnover' means the turnover in State or a Union territory, as defined under clause (112) of section 2, excluding (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period; 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' 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' October, 2017 or notification No_ 41/2017-Integrated Tax (Rate) dated the 23' October, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1321(E) dated the 23' October, 2017 or notification No: 78/2017-Customs dated the 13 October, 2017 published in the Gazette of India, Extraordinary, Part Il,

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 · A cknowledgement:- (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: The application for refund, other than claim for refund from electronic cash ledger; shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, 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: (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.

52 · Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018-CT dated 13.06.2017. Substituted vide notication No. 21/2018-CT dt 18.04.2018 for "(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC # Adjusted Total Turnover} tax payable on such inverted rated supply of goods

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 The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3 The proper officer shall issue a payment advice in FORM GST RFD-0S for the amount sanctioned under sub-rule (2) 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 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 O under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. 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) O1, 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 o 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-O8to 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 O 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 advice in FORM GST RFD-0S for the

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: Where any amount claimed as refund is rejected under rule 92, either fully Or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest o 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]" , 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-II: [prepared-0n-the-basis -ef-the-statement -ef-the-outward-stpplies-ftrnished by-the-eorresponding-stpplers-in FORM GSTR-H]54 An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. 3 The refund of tax paid by the applicant shall be available if- a the inward supplies of goods or services or both were received from a registered person against a tax invoice [and-the ~priee-ef-the stpply-eovered -tncler-# single-tax invoiee-exeeeds-five-thousand-#upees,exelurding-tax ~paid; +-mny]";

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.

56 · Inserted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017 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 18th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated the 23' rd October, 2017 , published in the Gazette of India, Extraordinary, Part Il, 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 Il, Section 3, Sub-section (i), vide number GSR 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 Il, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13t October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13t October, 2017."

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 O 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[65 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 b fifteen days after the expiry of one year, O 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. The details of the export invoices contained in FORM GSTR-1 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-1 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 64A 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 64 furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period:] 66 (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

2017 · or notification No. 40/2017-Central Tax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part Il, 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 Il, 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 Il, 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 Il, 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

8 · The Committee shall make recommendations:

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 Facilitation Centre notified by the Commissioner:

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

99 · Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue 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 O such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. 2 The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT- 11 to the proper officer: (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.

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

2 · Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section:

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-p 70

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-

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-Ol,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner; and 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.

72 · within six months from the date of communication of the said decision Or order:]

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

6 · There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.

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

2 · The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.

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 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 o 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, o the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-l by a further period not beyond 31 March; 2019, 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.] 73

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 0 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-I.

121 · Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 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,-

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

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 o the recommendations of 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:

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

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 ·

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 86Substituted 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 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. (2) AlL applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action:

129 · Initiation and conduct of proceedings.-(1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods 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. (2) The Director General of [Anti-profiteering] 92 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 on to the recipient by way of commensurate reduction in prices

96 · (6)The Director General of [Anti-profiteering] shall complete the investigation within a period of three months of the receipt of the reference from the Standing Committee O within such extended period not exceeding a further period of three months for reasons to be recorded in writing [as may be allowed by the Authority] 97 and, upon completion of the investigation; furnish to the Authority, a report of its findings along with the relevant records.

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 1l of the Right to Information Act; 2005 (22 of 2005) , shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. 2 The Director General of 98 [Anti-profiteering] may require the parties providing information 0n confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of [Anti-profiteering] 99 a statement of reasons as to why summarisation is not possible.

131 · Cooperation with other agencies O statutory authorities.-Where the Director 100 General of [Anti-profiteering] 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 101 Director General of [Anti-profiteering] 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 o 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 102 from the date of the receipt of the report from the Director General of [Anti-profiteering] 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 [(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 O the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) 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 per cent: 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; the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent: of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act; 2017 f the concerned State, where the eligible person does not claim return of the amount or is not identifiable;

101 · Ibid 102 Ibid.

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 O 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: "(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- (a) reduction in prices; (b) 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 or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act: 104 Substituted for the word "Safeguards" vide notification 29/2018-Central Tax, dated 06.07.2018. 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.

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. [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. Explanation. The period of twenty four hours O, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted:] ! 111

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 112 portal: ]

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 Taxdated 23.01.2018} 138. Information to be furnished prior to commencement of movement of goods and generation of e- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to a supply; or for reasons other than supply; or (iii) due to inward supply from an unregistered person, 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 a 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 1. 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 151 September, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15t 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, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or 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 a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-O1: 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-01; 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 to transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the @-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:

138 · las _inserted vide Notf no. 27/2017-Central Taxdated 30.08.2017

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

0301 · 0302 0304 0306

24 · 25_

0308 · 0401

0403 · 0406

0501 · 0506

0507 · 90 0511

0701 · 0702 0703 0704 0705 0706

0708 · 0709 0712 0713 0714

0801 · 0801 0802

50 · 51 52

0803 · 0804 0805

0806 · 0807

0808 · 0809 0810

58 · 59 60_ 61

0901 · 0902 0909

0910 · 11 10 0910 30 10 1001

1002 · 1003

70 ·

76 · 77

1104 · 1105

12 · 1201 1202

1204 · 1205 1206 1207

83 · 84

1209 · 1210 1211

89 · 90.

1212 · 1213

93 · 94

1404 · 90 40 1701 or 1702 1904

1905 · 1905 2201

139 · 8803 140. 9021 141- 92 142_ 9603 143_ 9609 144_ 9610 00 00 145. 9803 146_ Any chapter

147 ·

148 · 149. 150.

151 ·

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 (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) 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-1 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 a unique Radio Frequency Identification Device and get the said device embedded on to the convevance 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 may,by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- (a) tax invoice or bill of supply or bill of entry; or (b) 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 on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless 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:

113 · Inserted vide notification No_ 14/2018-Central Tax, dated 23.03.2018 (with effect from the 1 of April, 2018)

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 0r sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,

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.

147 · Recovery by sale of movable o 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 O distraint and a notice for sale in FORM GST DRC - 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, Or other movable property not in the possession of the defaulter except for property deposited in, O in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint 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 proper officer to that effect: (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment o distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself Or an officer authorised by him.

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: (a) in the case of a debt; the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the case of a share, the person in whose name the share may be standing from transferring the same O receiving any dividend thereon; (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter:

155 · Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue 156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him: 157. Recovery from surety. Where any person has become surety for the amount due by the defaulter; he may be proceeded against under this Chapter as if he were the defaulter: 158. Payment of tax and other amounts in instalments.-(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes OT any amount due under the Act or for allowing payment of such taxes OT 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- a the taxable person has already defaulted o the payment of any amount under the Act or the Integrated Goods and Services Tax Act; 2017 or the Union Territory Goods and Services Tax Act; 2017 or any of the State Goods and Services Tax Act; 2017, for which the recovery process is on; b the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act; 2017 0 any of the State Goods and Services Tax Act; 2017;

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 O any such Authority to place encumbrance o the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect.

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

1a · GSTIN Provisional ID

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

8 · Declaration

1 · hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10.

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

6 · Financial Year from which composition scheme is opted

7 · Jurisdiction

8 · Declaration

10 · Verification

8 · Jurisdiction

9 · Reasons for withdrawal from composition scheme 10. Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom: Signature of Authorised Signatory

2 · Supporting documents, if any, may be uploaded in PDF format:

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

15 ·

16 ·

17 · Details of Bank Accounts

18 · Details of the Goods supplied by the Business

19 · Details of Services supplied by the Business.

20 · Details of Additional Place(s) of Business

21 · Details of Proprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc_

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

23 · Details of Authorised Representative

24 · State Specific Information Profession Tax Enrolment Code (EC) No.

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

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

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

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

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

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 & 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

10 ·

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

2 · 3

7 · _

10 ·

3 · Person who is acting as DDO/ Person deducting/collecting tax can sign the application. 4 The application filed by undermentioned persons shall be signed digitally.

5 · All information relating 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 information_

6 · Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration.

8 · Authorised shall not be a minor_

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_ 7 . Status of the application filed online can be tracked on the common portal. 8. No fee is payable for filing application for registration

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

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

10 ·

11 ·

12 ·

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

11 ·

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

1 · GSTIN/UIN 2. Name of Business 3. Type of registration 4_ Amendment summary

5 · List of documents uploaded

1 · .

13 · Verification

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

10 ·

1 · Provisional ID

2 · Legal Name (As per Permanent Account Number

3 · Legal Name (As per State/Center

5 · Permanent Account Number of Business

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

8 · Reason of liability to obtain Registration

10 · Details of Principal Place of Business Building No. TFlat No_

10B · Nature of Business Activities being carried out Factory Manufacturing Wholesale Business

11 · Details of Additional Places of Business

11A · Nature of Possession of Premises

1B · Nature of Business Activities being carried out Factory Manufacturing Wholesale Business

12 · Details of Goods/ Services supplied by the Business

13 · Total Bank Accounts maintained by you for conducting Business

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

15 · Details of Primary Authorised Signatory

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

17 · Declaration

1 · . < < Name of the Proprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc > >

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

1 · _

3 · Reason for Cancellation

7 · .

10 ·

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

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

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

9 · Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]

10 · Verification

7 · Details of ITC to be transferred

8 · Particulars of certifying Chartered Accountant or Cost Accountant

9 · Verification

2 · Legal name 3. Trade name, if any

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

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

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

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

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

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

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 O part thereof from the date of invoice"

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

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

6 · Verification

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

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 (Amount in Rs. for all Tables)

4B · Supplies attracting tax on reverse charge basis

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

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

6 · Zero rated 127 supplies and Deemed Exports

6B · Supplies made to SEZ unit or SEZ Developer

6C · Deemed exports

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

7A · (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS(operator wise, rate wise) GSTIN of e-commerce operator

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) GSTIN of e-commerce operator

8 · Nil rated, exempted and non GST outward supplies Description Nil Rated Exempted Supplies (Other than Nil rated/non-GST supply) 2 3 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons

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

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

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

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

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

10B · . Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State)

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

12 · HSN-wise summary of outward supplies

13 · Documents issued during the tax period

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

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

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

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

4 · Zero rated supplies made to SEZ and deemed exports

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

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

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

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

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

4B · Inward supplies received from an unregistered supplier

4C · Import of service

5 · Inputs/Capital goods received from Overseas or from SEZ units 0n a Bill of Entry

5 · |

6 · Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit noteslcredit 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 Description Value of supplies received from

7B · Intra-state lsupplies

8 · ISD credit received

8A · ISD Invoice

8B · ISD Credit Note

9 · TDS and TCS Credit received

9A ·

9B ·

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

10B · Advance amount on which tax was paid in earlier period but invoice has been received in the current period reflected in Table 4 above] 1OB (1). Intra-State Supplies Rate Wise)

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

11 · Input Tax Credit Reversal Reclaim

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

13 · HSN summary of inward supplies

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

1 · Terms used: a_ GSTIN: Goods and Services Tax Identification Number b_ UIN: Unique Identity Number C. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2 . Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-I to be made available in GSTR-2 based on auto- populated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a Accept, b_ Reject, C Modify (if information provided by supplier is incorrect), Or d. Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit Or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods O services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 Or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3 Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4_ Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

5 · . Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6 . Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as originall amended information of debit OT credit note. GSTIN not to be provided in case of export transactions. 7 . Table 7 captures information on a gross value level: 8 . An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible O ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9 . TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission 0f its return in Form GSTR-3 . 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose Or non-business purpose. 12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR - 3 of the immediately preceding tax period. 14.Reporting criteria of HSN will be same as reported in GSTR-1.

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

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

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

2 · | 3

4 · 5 | 6

7 · | 8

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

3 · Turnover Sr. No.

4 · Outward supplies

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

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

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

5 · Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies 0n which tax is payable on reverse charge basis

6 · Input tax credit

8 · Total tax liability

8B · On inward supplies attracting reverse charge

8C · On account of Input Tax Credit Reversallreclaim

8D · On account of mismatch/ rectification /other

10 ·

11 · Late Fee

12 · Tax payable and paid

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

14 · Refund claimed from Electronic cash ledger

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

1 · Terms Used a) GSTIN b) TDS TCS

2 · GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.

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

7 · . Table 4.1 will not include zero rated supplies made without payment of taxes

9 · Tax liability due to reverse charge o inward supplies in Table 5 is net of invoices, debitlcredit notes, advances paid and adjustments made out of tax paid on advances earlier:

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

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

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

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

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

3 · Please note that no further communication will be issued for assessing the liability.

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

3 · 1

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

6 · 1 Payment of tax

6 · 2 TDSITCS Credit

4 · Inward supplies including supplies . on which tax is to be paid 0n reverse charge

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

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

4C · Inward supplies received from an unregistered supplier

4D · Import of service

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

5 · | 6

5A · Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect

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

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

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

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

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 linterest payment

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

1 · Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source 2 The details in GSTR-4 should be furnished between Ith and 18th of the month succeeding the relevant tax period. 3 Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto - populated in subsequent years. 4 Table 4 to capture information related to inward supplies, rate-wise: Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-land GSTR-5; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-I; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 0r 13 of the Act; and (vi) Place of Supply (PoS) only if the same is different from the location of the recipient: 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient: While furnishing information the original debit /credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit notelcredit note, the details of original debit Icredit note shall be mentioned in the first three columns of this Table, 6_ Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7 . Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information f advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8 9_ TDS credit would be auto-populated in a Table 9.

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.

3B · Inward supplies received from a registered Supplier (attracting_reverse charge)

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

5 · TDS Credit received

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

4 · Amendment in the details furnished in any earlier return

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

4 · | 5

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

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

7B · _Inter-State Supplies where the value Of invoice is uptoRs 2,5 Lakh [Rate wise] Place of Supply (Name of State)

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

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

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

10 · Total tax liability

11 · Tax payable and paid

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

13 · Refund claimed from electronic cash ledger

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

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

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

5 · .

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 · |

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

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

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

6C · Debit Notes/Credit Notes [Amendments]

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

7A · Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch

8 · Distribution 0f input tax credit reported in Table No. 6 and 7 (plus minus)

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

9B · Distribution of the amount of ineligible ITC

10 · Late Fee

11 · Refund claimed from electronic cash ledger

1 · Terms Used a. GSTIN b. ISD C. ITC:

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

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

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

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

3 · Input tax credit received for distribution

2 · | 3

4 · | 5 |

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

7 · Refund claimed from electronic cash ledger

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

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

1 · TDS Certificate No.

2 · GSTIN of deductor

3 · Name of deductor

4 · GSTIN of deductee

5 · (a) Legal name of the deductee (b) Trade name, if any_

7 · . Details of supplies Amount of tax deducted

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

3A · Supplies made to registered persons

3B · Supplies made to unregistered persons

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

4B · Supplies made to unregistered persons

5 · Details of interest

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]

1 · Terms Used a. GSTIN b_ TCS

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

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

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

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

17 · HSN Code

18 · HSN Code

18 · Terms used: h_ GSTIN: 1_ UQC: 1- HSN:

19 · The details for the period between July 2017 to March 2018 are to be provided in this return_

20 · Part II consists of the details of all outward supplies advances received during the financial year for which the annual return is filed: The details filled in Part II is consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year: The instructions to fill Part II are as follows:

21 · Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed The instructions to fill Part III are as follows:

8E · & 8F

8H · 8K

22 · Part IV is the actual tax paid during the financial year: Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 23. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

24 · Part VI consists of details of other information. The instructions to fill Part VI are as follows:

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

3 · Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

132 · FORM GSTR-9C See rule 80(3) PART A Reconciliation Statement

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

0 · 25% 0.10% Input Tax Credit Interest Late Fee Penalty_ Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl: specify)

1 · hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from: ** (Signature and stamp/Seal of the Auditor)

25 · Terms used: a GSTIN: Goods and Services Tax Identification Number 26. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 27. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for: 28. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows

29 · Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows

30 · Part IV consists of reconciliation of Input Tax Credit (ITC) The instructions to fill Part IV are aS under: -

14R · 14S

31 · Part V consists of the auditor' s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover Or non-reconciliation of input tax credit: The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.

32 · Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor:

2 · Based on our audit Iwe report that the said registered person *has maintained the books of accounts, records and documents as required by the IGSTICGST/<<>>GST Act; 2017 and the rules/notifications madelissued thereunder

3 · . (a) *Iwe report the following observations/ comments discrepancies inconsistencies; if any:

3 · (b) *Iwe further report that,

4 · The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C.

5 · In *mylour opinion and to the best of *mylour information and according to explanations given to *melus, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:

3 · The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No.GSTR-9C.

4 · In *mylour opinion and to the best of *mylour information and according to examination of books of account including other relevant documents and explanations given to *melus,

133 · FORM GSTR-I0 (See rule 81)

2 · Legal name

5 · . Effective date of cancellation of registration

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

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

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

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

9 · Amount of tax payable and paid (based on Table 8) Sr ITC Tax paid Balanc Amoun Amount paid through debit to Nol Descripti reversiblelT along e tax t paid electronic credit ledger on ax payable with payabl throug Centr Statel Integrat Ces applicatio e (3-4) h al Tax Union ed n for debit to territor Tax cancellati electron y Tax on of ic cash registratio ledger n (GST REG-16) 2 3 4 5 6 8 10

10 · Interest, late fee payable and paid

11 · Verification

1 · hereby solemnly affirm and declare that the information given hereinabove is true and

1 · This form is not required to be filed by taxpayers O persons who are registered as (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and Persons required to collect tax at source under section 52. 2_ Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3_ Following points need to be taken care of while providing details of stock at SL. No.&: where the tax invoices related to the inputs held in stock or inputs contained in semi-finished Or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; 11) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoicelpurchase taking useful life as five years. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl No. 8 (against entry & (d)) shall be duly certified by a practicing chartered accountant O cost accountant. Copy of the certificate shall be uploaded while filing the details.

134 · FORM GSTR-Il [See rule 82]

3 · Details of inward supplies received

3B · Debit/Credit Note received

1 · Terms Used: - a. GSTIN b_ UIN

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

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

5 · 2 5.3

6 · 2 6.3

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 · *solemnly authorise, 2. xwithdraw authorisation of

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

2 · |

4 · | 5 | 6

11 · | 12

14 · | 15

17 · | 18

2 · 3

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

1 · GSTIN 2 Name (Legal) 3 Trade name, if any 4 Address 5. Period Tax Period to which the credit relates, if any _ 6_ Ledger from which debit entry was made for claiming refund 7 . Debit entry no_ and date 8_ Application reference no. and date 9 No. and date of order vide which refund was rejected 10. Amount of credit

2 · |

11 · | 12 ~13

14 · | 15

10 ·

11 ·

12 ·

13 ·

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

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

138 · Substituted vide Notf no. 70/2017-CT dt 21.12.2017 341

139 · UNDERTAKING

10 · Verification

139 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 342

3 · | 4 5

140 · Inserted vide Notf no_ 70/2017-CT dt 21.12.2017 and amended vide notification No. 26/2018-CT dated 13.06.2018 343

2 · | 3 | 4 | 5

143 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 and amended vide notification no. 26/2018-CT dated 13.06.2018. 345

3 · |

2 · | 3

33 · Terms used:

0 · ITC:

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

7 · Declarationshall be filed in cases wherever required.

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 o 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 0 SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4)

2 · 3_

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_ 349

146 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 147 Inserted vide Notf no. 70/2017-CT dt 21.12.2017 350

8 · Verification IWe <Taxpayer Name > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of mylour knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by melus earlier:

3 · | 4 5

148 · Inserted vide Notf no. 70/2017-CT dt 21.12.2017 and Notf no. 26/2018-CT dated 13.06.2018. 351

1 · | 2 | 3

149 · Inserted vide Notf no. 03/2018-CT dt 23.01.2018 150 Inserted vide Notf no. 03/2018 -CT dt 23.01.2018 352

2 · | 3

151 · Inserted vide Notf no. 03/2018-CT dt 23.01.2018 353

152 · Inserted vide Notf no_ 70/2017-CT dt 21.12.2017 and amended vide notification No. 26/2018-CT dated 13.06.2018. 354

10 · Payment Advice No 11 Payment Advice Date: Refund Issued To Drop down: Taxpayer Consumer Welfare Fund 12 13_ Issued by:

11282 · 12 484 14482414444 F A A a. Refu nd amou nt claim ed b. Refu nd Sanct ioned on provi siona

1 · | Pl F

83 · [ hereby reject an amount of INR Strike-out whichever is not applicable

1 · UIN

4 · Tax Period (Quarter)

5 · ARN and date of GSTRII <DDIMMYY>

7 · . Details of Bank Account: a. Bank Account Number b_ Bank Account Type Name of the Bank d. Name of the Account Holder/Operator Address of Bank Branch f. IFSC g MICR

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

1 · GSTIN

2 · Name

3 · . Indicate the type of document furnished

4 · Details of bond furnished

5 · Declaration

1 · GSTIN 2. Name 3. Address

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

5 · Reason for seeking provisional assessment

7 · Verification-

3 · Details of notice vide which additional information sought 4. Reply

5 · Documents filed

6 · Verification-

2 · Name

4 · Details of the security furnished

5 · Declaration

2 · Name

3 · Details vide which security furnished

4 · Details of the security to be withdrawn

5 · Verification-

2 · Name

3 · Details of the notice

4 · Tax Period

5 · Reply to the discrepancies

7 · Verification-

2 · Name

4 · Tax Period, if any

5 · Grounds for withdrawal

6 · Verification-

3 · Trade Name of Applicant (Optional) 4 Status of the Applicant [registered un-registered] 5 Registered Address Address provided while obtaining user id 6 Correspondence address, if different from above 7 Mobile No. [with STDIISD code]

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

13 · Issuels on which advance ruling required Tick whichever is applicable)

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

14 · 15.

16 ·

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

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

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

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

1 · 2. 3. 4.

5 · 6.

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

10 · Amount of demand in dispute, if any

1 · GSTIN/ Temporary IDJUIN 2 Name of the appellant- 3. Address of the appellant- 4_ Order appealed against- Number- Date- 5. Appeal no_ Date - 6. Personal Hearing 7 . Order in brief- 8 . Status of order- Confirmed/Modified/Rejected 9_ Amount of demand confirmed: Particul Central tax State/UT tax Integrated tax Cess Total ars Disput Determi Disput Determi Disput Determi Disput Determi Disput Determi ed ned ed ned ed ned ed ned ed ned Amou Amount Amou Amount Amou Amount Amou Amount Amou Amount nt nt nt nt nt 2 3 4 5 8 10 11

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

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

1 · Name and Designation of the appellant

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

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

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

5 · . 6. 7 . 8 9_

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

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

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

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing law (sectionl40 (2)). Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr. Invoice Invoice Supplier' $ Recipients Details of capital goods Total eligible Total cenvat no Document document registration no. registration no_ on which credit has been cenvat credit under credit availed no_ Date under existing under existing partially availed existing under existing law law Value Duties and law law taxes paid EDI SAD CVD 5 7 8 10

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

7A · Where duty paid invoices (ncluding Credit Transfer Document (CTD)) are available Inputs

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

10 ·

11 ·

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

2 · Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading inputs.

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

5 · Credit of State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supply made Closing balance ITC Integrate allowed HSN as applicable Unit Qty: Qty Value State Tax Qty tax

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

1 · HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year:

2 · Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number o Railway Receipt Number or Forwarding Note number o Parcel way bill number issued by railways O

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

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.

1 · 2

1 · 2

8 · Reasons, if any 9 Verification-

2 · Name

3 · Details of Show Cause Notice

4 · Financial Year

5 · Reply

7 · Option for personal hearing

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

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

1 · Name of the taxable person -

2 · GSTIN

3 · Period