Category: GST

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 The per­son referred to…

Read more →

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…

Read more →

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…

Read more →

3. Inti­ma­tion for com­po­si­tion levy.-  (1) Any per­son who has been grant­ed reg­is­tra­tion on a pro­vi­sion­al basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under sec­tion 10, shall elec­tron­i­cal­ly file an inti­ma­tion in…

Read more →

FORM-GST-RFD-03 [See rule 90(3)] Defi­cien­cy Memo Ref­er­ence No. : Date: <DD/MM/YYYY>   To                      (GSTIN/ UIN/ Tem­po­rary ID)                      (Name)                        (Address)     Sub­ject: Refund Appli­ca­tion Ref­er­ence No. (ARN) …………Dat­ed ………<DD/MM/YYYY>……- Reg. Sir/Madam, This has ref­er­ence to your above men­tioned appli­ca­tion filed…

Read more →

FORM-GST-RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowl­edg­ment   Your appli­ca­tion for refund is here­by acknowl­edged against <Appli­ca­tion Ref­er­ence Num­ber> Acknowl­edge­ment Num­ber : Date of Acknowl­edge­ment :   GSTIN/ UIN/ Tem­po­rary ID, if applic­a­ble :   Applicant’s Name                                                                    :   Form No. :…

Read more →

FORM-GST-RFD-01 [See rule 89(1)] Appli­ca­tion for Refund Select:  Reg­is­tered / Casual/ Unreg­is­tered/Non-res­i­­dent tax­able per­son GSTIN/Temporary ID: Legal Name: Trade Name, if any: Address: Tax Peri­od: From <DD/MM/YY>                          To <DD/MM/YY>     Amount of Refund Claimed:     Act Tax Inter­est Penalty…

Read more →

Form GST PMT –07 [See rule 87(8)]   Appli­ca­tion for inti­mat­ing dis­crep­an­cy relat­ing to pay­ment     1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Date of gen­er­a­tion of chal­lan from Com­mon Por­tal 5. Com­mon Por­tal Iden­ti­fi­ca­tion Number…

Read more →

Form GST PMT –06 [See rule 87(2)] Chal­lan for deposit of goods and ser­vices tax   CPIN «Auto Gen­er­at­ed after sub­mis­sion of infor­ma­tion» Date  «Cur­rent date» Chal­lan Expiry Date –   Details of Deposit                              (All Amount in Rs.) Gov­ern­ment Major Head Minor Head…

Read more →

Form GST PMT –05 [See rule 87(1)]   Elec­tron­ic Cash Ledger (To be main­tained at the Com­mon Por­tal) GSTIN/Temporary Id – Name (Legal) – Trade name, if any Peri­od — From ——- To ——– (dd/mm/yyyy) Act — Cen­tral Tax/State Tax/UT Tax/Integrated…

Read more →