Central Goods and Services Tax (CGST) Rules, 2017

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

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

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

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

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

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

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

17 · Assignment of Unique Identity Number to certain special entities.-(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13 , duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

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

17 · 17

17 · 17 issued.]17189

25 · Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification ofthe place ofbusiness of a registered person is

17 · inserted vide Notf no. 7/2017-CT dt 27.06.2017

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

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

29 · Value of supply of goods made or received through an agent.-The value ofsupply of goods between the principal and his agent shall-

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

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

32 · Determination of value in respect of certain supplies.-(1)Notwithstanding anything contained in the provisions ofthis Chapter, the value in respect ofsupplies specified below shall, at the option ofthe supplier, be determined in the manner provided hereinafter.

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

22 · g

22 · 22 for the date oftime ofsupply ofsuch services in terms ofsection 13 ofthe Act.]22

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

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

37 · Reversal of input tax credit in the case of non-payment of consideration.-(1)A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value ofsuch supply along with the tax payable thereon, within the time limit specified in the second proviso to subsection(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount ofinput 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 ofthe issue ofthe invoice:

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 ofservices by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions ofsub-section (2) ofsection 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-

39 · Procedure for distribution of input tax credit by Input Service Distributor.-(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-

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

23 · 23 Commissioner.]23

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 ofsale, merger, de-merger, amalgamation, lease or transfer ofbusiness, in FORM GST ITC-02, electronically on the common portal along with a request for transfer ofunutilized input tax credit lying in his electronic credit ledger to the transferee:

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,-

25 · Explanation substituted vide Notf no. 03/2018 - CT dt 23.01.2018. Till then it read as follows:

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

27 · g

27 · 27

28 · 28 Commissioner.]28

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

30 · a single " invoice-cum-bill of supply " may be g

30 · 30 issued for all such supplies.]30

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

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

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

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

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

31 · 31

31 · 31 the common services.]31

32 · 32

32 · 32 financial institution, including a non-banking financial company, the said supplier [may]32

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

323 · 33 issue a [consolidated]323 tax invoice or any other document in lieu thereof, by whatever name called [for the supply of services made during a month at the end of the month]34 , whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.

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

35 · in a case where such person is not 35

35 · 35 required to carry an e-way bill under these rules.]35

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

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

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

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 ofsub-section (2) ofsection 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.

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

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

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

37 · 37 electronic credit ledger ofthe registered person.]37

62 · Form and manner of submission of quarterly return by the composition supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A , and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

38 · 38

38 · 38 to pay tax under section 10.]38

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

64 · Form and manner of submission of return by persons providing online information and database access or retrieval services.-Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day ofthe month succeeding the calendar month or part thereof.

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

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

67 · Form and manner of submission of statement of supplies through an ecommerce 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 ofsupplies effected through such operator and the amount oftax collected as required under sub-section (1) ofsection 52.

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

69 · Matching of claim of input tax credit .-The following details relating to the claim ofinput 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 -

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

71 · Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim ofinput 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 ofsuch 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.

72 · Claim of input tax credit on the same invoice more than once.-Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1electronically through the common portal.

73 · Matching of claim of reduction in the output tax liability .-The following details relating to the claim ofreduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3 , namely:-

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

75 · Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) ofsection 43, and the details of output tax liability to be added under sub-section (5) ofthe said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS2 through the common portal on or before the last date ofthe month in which the matching has been carried out.

76 · Claim of reduction in output tax liability more than once.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

77 · Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund ofthe amount under section 54.

78 · Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8 , shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,

79 · Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.

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

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

82 · Details of inward supplies of persons having Unique Identity Number.-( 1 )Every person who has been issued a Unique Identity Number and claims refund ofthe taxes paid on his inward supplies, shall furnish the details ofsuch supplies oftaxable goods or services or both electronically in FORM GSTR-11 , along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

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

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

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

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

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

39 · 39

39 · 39 from the date to be notified by the Board.]39

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)

41 · Substituted vide Notf o. 47/2017-CT dt 18.10.2017 for " Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies" s"

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

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

43 · Substituted vide Notf no. 03/2018- CT dt 23.01.2018 w.e.f 23.10.201. Till then it read as: (4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.

44 · Substituted vide Notf 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.

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:

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

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

95 · Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal [or otherwise]45 , either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11. [prepared on the basis ofthe statement ofthe outward supplies furnished by the corresponding suppliers in FORM GSTR 1 . ]46

48 · 96. 48

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

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

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

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

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

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

52 · Substituted for the words " the system designated by the Customs shall process the claim for refund " w.e.f 23.10.2017 vide Notf no.03/2018-CT dt 23.01.2018

53 · 53 provisions ofrule 89]53

96A · Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment ofintegrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himselfto pay the tax due along with the interest specified under sub-section (1) ofsection 50 within a period of—

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

57 · 57

57 · 57 the whole or any part ofthe central tax is refundable]57

57 · Substituted vide Notf no. 21/2018-CT dt 18.04.2018 for Consumer Welfare Fund.-(1)All creditsto the Consumer Welfare Fund shall be made undersub-rule (5) of rule 92.

58 · 58

58 · 58 issuance ofthe said notice, order or certificate in such Forms as appended to these rules.]58

98 · Provisional Assessment.-(1) Every registered person requesting for payment oftax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

99 · Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10 , informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.

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

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

102 · Special Audit.-(1) Where special audit is required to be conducted in accordance with the provisions ofsection 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 ofthe Authority for Advance Ruling.]59

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

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

106 · Form and manner of appeal to the Appellate Authority for Advance Ruling.(1)An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

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

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

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

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

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

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

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

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

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

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

62 · 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) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period; "

118 · Declaration to be made under clause (c) of sub-section (11) of section 142.-Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such further period as extended by the Commissioner]63 , submit a declaration electronically in FORM GST TRAN-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]64 , submit a declaration electronically in FORM GST TRAN-1 , specifying therein, the stock of the inputs, semi-finished goods or finished goods , as applicable , held by him on the appointed day.

120 · Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within [the period specified in rule 117 or such further period as extended by the Commissioner]65 , submit details of such goods sent on approval in FORM GST TRAN-1 .

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 ofthe Authority.-The Authority shall consist of,-

123 · Constitution of the Standing Committee and Screening Committees.-(1)The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers ofthe 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 ofthe Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.

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

69 · Substituted vide Notf no. 34/2017 -CT dt 15.09.2017

70 · 70 Provided that [a]70 person shall not be selected as the Chairman, if he has attained the age of sixty-two years.

73 · 73

73 · 73 Technical Member at any time.]73

125 · [Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.]74

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.

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

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

128 · Examination of application by the Standing Committee and Screening Committee.-(1) The Standing Committee shall, within a period oftwo months from the date ofthe 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 ofthe applicant that the benefit ofreduction in the rate oftax on any supply ofgoods or services or the benefit ofinput tax credit has not been passed on to the recipient by way ofcommensurate reduction in prices.

129 · Initiation and conduct of proceedings.-(1)Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit ofreduction in the rate oftax on the supply of goods or services or the benefit of input tax credit to the recipient by way ofcommensurate reduction in prices, it shall refer the matter to the Director General ofSafeguards for a detailed investigation.

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

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

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

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

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

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

78 · 78

78 · 78 accordance with the provisions ofthe Act and these rules.]78

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

79 · 79

79 · 79 the event ofequality ofvotes, the Chairman shall have the second or casting vote.79

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 ofthe 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 ofcentral tax, State tax or Union territory tax to monitor the implementation ofthe 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.

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

138B · Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may 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 ofgoods.

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 ofinspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days ofsuch inspection.

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

81 · Substituted vide Notf No. 12/2018-Central Tax, dated 07.03.2018, to be effective from the date as shall be notified.

138 · (as substituted vide Notf No. 3/2018-Central Tax, dated 23.01.2018):

138 · Information to be furnished prior to commencement of movement of goods and generation of eway bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

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

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

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

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

82 · 82 by rail ' does not include cases where leasing of parcel space by Railways takes place. " .]

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

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

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

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

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

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

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

142 ·

143 · Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as —the defaulter " ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09 , a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.

144 · Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.

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

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

147 · Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery ofthe amount due:

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

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

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

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

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

153 · Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances ofthe case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.

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

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 ofthe 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 ifit were an arrear ofland revenue.

156 · Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as ifit were a fine imposed by him.

157 · Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

158 · Payment of tax and other amounts in instalments.-(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20 , seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.

159 · Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.

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

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

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

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

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

10 · Verification

4 · Address ofPrincipal Place ofbusiness

6 · 1 Category ofRegistered Person<tick in check box>

17 · Details ofBank Accounts (s)

18 · Details ofthe Goods supplied by the Business

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

23 · Details of Authorised Representative

24 · State Specific Information

25 · Document Upload

26 · Consent

27 · Verification (by authorised signatory)

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

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

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

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

11 · Authorised signatory shall not be a minor.

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

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

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

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

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

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

5 · Type ofregistration

10 · IfYes, mention Goods and Services Tax Identification Number

11 · IEC (Importer Exporter Code), if applicable

12 · Details ofDDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax

14 ·

6 · Account Number

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.

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

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

3 · ..

4 · Jurisdiction

5 · Account Number

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

7 · I, ................................... hereby declare thatI am authorised to sign on behalfofthe Registrant. Iwould charge and collect tax liablefrom the non-assesse online recipient located in taxable territory and deposit the same with Government ofIndia. Signature

25 · ofthe Act)

2A ·

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

8 · Bank Account Details (add more ifrequired)

11 · Verification

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

1 · GSTIN

2 · Legal name

3 · Trade name, if any

4 · Address ofPrincipal Place ofBusiness

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

9 · Particulars oflast Return Filed

6 · Reason for cancellation

7 · Details oflast return filed

8 · Reasons for revocation of cancellation

9 · Upload Documents

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

7B · Center Jurisdiction

10 · Details ofPrincipal Place ofBusiness

10B · Nature ofBusiness Activities being carried out

10A · Nature ofPossession ofPremises

11 · Details of Additional Places ofBusiness

11B · Nature ofBusiness Activities being carried out

11A · Nature ofPossession ofPremises

12 · Details of Goods/ Services supplied by the Business

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

15 · Details ofPrimary Authorised Signatory

16 · Aadhaar Verification

17 · Declaration

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

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

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

7 · Details of ITC to be transferred

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

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

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

7 · Verification

4 · Details ofinputs/capital goods sent for job-work

5 · Details ofinputs/capital goods received back from job worker or sent out from business place ofjob-work

6 · Verification

7 · Consent

8 · List of documents uploaded

9 · Verification

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

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

6 · Zero rated supplies and Deemed Exports 91

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

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

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

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

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

8 · Nil rated, exempted and non GST outward supplies

8A · Inter-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]

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

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

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

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

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

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

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

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

11A · (2). Inter-State Supp ,ies(Rate Wise)

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

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

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

12 · HSN-wise summary of outward supplies

13 · Documents issued during the tax period

4A ·

4B ·

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

4 · Zero rated supplies made to SEZ and deemed exports

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

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

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

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

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

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

6B · Supplies by way ofimport ofgoods 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 · De periods bit N ] otes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax

8 · ISD credit received

9 · TDS and TCS Credit received

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

11 · Input Tax Credit Reversal / Reclaim

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

13 · HSN summary of inward supplies

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

6 · ISD credit (including amendments thereof) received

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

4 · Outward supplies

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

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

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

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

5A · Inward supplies on which taxis payable on reverse charge basis

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

6 · Input tax credit

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

8 · Total tax liability

9 · Credit of TDS and TCS

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

11 · Late Fee

12 · Tax payable and paid

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

14 · Refund claimed from Electronic cash ledger

15 ·

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

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

4 · Eligible ITC

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

6 · 1 Payment of tax

6 · 2 TDS/TCS Credit

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

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

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

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

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

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

9 · . TDS Credit received

10 · Tax payable and paid

11 · Interest, Late Fee payable and paid

12 · Refund claimed from Electronic cash ledger

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

10 · [ For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished]93

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

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

5 · TDS Credit received

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

4 · Amendment in the details furnished in any earlier return

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

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

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

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

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

10 · Total tax liability

11 · Tax payable and paid

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

13 · Refund claimed from electronic cash ledger

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

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

6 · Calculation of interest, penalty orany other amount

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

3 · . Input tax credit received for distribution

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

5 · Distribution of input tax credit reported in Table 4

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

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

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

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

10 · Late Fee

11 · Refund claimed from electronic cash ledger

3 · . Input tax credit received for distribution

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

3 · Details of the tax deducted at source

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

5 · Tax deduction at source and paid

6 · Interest, late Fee payable and paid

7 · Refund claimed from electronic cash ledger

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

3 · Details of supplies made through e-commerce operator

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

5 · Details of interest

6 · Tax payable and paid

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

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

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

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

10 · Interest, late fee payable and paid

11 · Verification

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

2 · . Name ofthe person having UIN

3 · Details of inward supplies received

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

1 · September

2 · September

1 · August

2 · August

1 · Month

2 · Month

1 · July

2 · July

1 · August

2 · August

1 · August

2 · August

1 · August

2 · August

1 · September

2 · September

1 · September

2 · September

1 · September

2 · September

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

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

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

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

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

18 · Terms used:

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

9 · ' Adjusted total turnover ' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

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

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

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

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

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

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

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

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

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

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

8 · Verification

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

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

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

17 ·

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

7 · Details of Bank Account:

8 · Verification

5 · Declaration

7 · Verification-

5 · Declaration -

10 · Jurisdictional Authority

11 · . i. Name of representative

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

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

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

15 · . Statement of relevant facts having a bearing on the question(s) raised.

16 · . Statement containing the applicant ‘ s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant ‘ s view point and submissions on issues on which the advance ruling is sought).

17 · I hereby declare that the question raised in the application is not (tick) -

18 · . Payment details

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

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

13 · Yes

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

15 · Details of payment

17 · Reliefs claimed in memorandum of cross -objections.

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

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

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

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

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

8 · Reasons, if any -

9 · Verification-

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

3 · -

4 · Details of demand

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