Central Goods and Services Tax (CGST) Rules, 2017

CHAPTER I

PRELIMINARY CHAPTER I

PRELIMINARY

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

(2) They shall come into force with effect from 22nd June, 2017.2. Def­i­n­i­tions.- In these rules, unless the con­text oth­er­wise requires,-(a) “Act” means the Cen­tral Goods and Ser­vices Tax Act, 2017 (12 of 2017);(b) “FORM” means a Form append­ed to these rules;© “sec­tion” means a sec­tion of the Act;(d) “Spe­cial Eco­nom­ic Zone” shall have the same mean­ing as assigned to it in clause (za) of sec­tion 2 of the Spe­cial Eco­nom­ic Zones Act, 2005 (28 of 2005);(e) words and expres­sions used here­in but not defined and defined in the Act shall have the mean­ings respec­tive­ly assigned to them in the Act. CHAPTER II COMPOSITION RULES

3. Inti­ma­tion for com­po­si­tion levy.-

(1) Any per­son who has been grant­ed reg­is­tra­tion on a pro­vi­sion­al basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under sec­tion 10, shall elec­tron­i­cal­ly file an inti­ma­tion in FORM GST CMP-01, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, on the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, pri­or to the appoint­ed day, but not lat­er than thir­ty days after the said day, or such fur­ther peri­od as may be extend­ed by the Com­mis­sion­er in this behalf:Provided that where the inti­ma­tion in FORM GST CMP-01 is filed after the appoint­ed day, the reg­is­tered per­son shall not col­lect any tax from the appoint­ed day but shall issue bill of sup­ply for sup­plies made after the said day.

(2) Any per­son who applies for reg­is­tra­tion under sub-rule (1) of 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.(3) Any reg­is­tered per­son who opts to pay tax under sec­tion 10 shall elec­tron­i­cal­ly file an inti­ma­tion in FORM GST CMP-02, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, on the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, pri­or to the com­mence­ment of the finan­cial year for which the option to pay tax under the afore­said sec­tion is exer­cised and shall fur­nish the state­ment in FORM GST ITC-03 in accor­dance with the pro­vi­sions of sub-rule (4) of rule 44 with­in a peri­od of six­ty days from the com­mence­ment of the rel­e­vant finan­cial year.(4) Any per­son who files an inti­ma­tion under sub-rule (1) to pay tax under sec­tion 10 shall fur­nish the details of stock, includ­ing the inward sup­ply of goods received from unreg­is­tered per­sons, held by him on the day pre­ced­ing the date from which he opts to pay tax under the said sec­tion, elec­tron­i­cal­ly, in FORM GST CMP-03, on the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, with­in a peri­od of six­ty days from the date on which the option for com­po­si­tion levy is exer­cised or with­in such fur­ther peri­od as may be extend­ed by the Com­mis­sion­er in this behalf.(5) Any inti­ma­tion under sub-rule (1) or sub-rule (3) in respect of any place of busi­ness in any State or Union ter­ri­to­ry shall be deemed to be an inti­ma­tion in respect of all oth­er places of busi­ness reg­is­tered on the same Per­ma­nent Account Number.
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:-(a) he is nei­ther a casu­al tax­able per­son nor a non-res­i­dent tax­able person;(b) 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 or 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;(d) he shall pay tax under sub-sec­tion (3) or sub-sec­tion (4) of sec­tion 9 on inward sup­ply of goods or ser­vices or both;(e) 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;(f) he shall men­tion the words “com­po­si­tion tax­able per­son, not eli­gi­ble to col­lect tax on sup­plies” at the top of the bill of sup­ply issued by him; and(g) he shall men­tion the words “com­po­si­tion tax­able per­son” on every notice or sign­board dis­played at a promi­nent place at his prin­ci­pal place of busi­ness and at every addi­tion­al place or places of business.
(2) The reg­is­tered per­son pay­ing tax under sec­tion 10 may not file a fresh inti­ma­tion every year and he may con­tin­ue to pay tax under the said sec­tion sub­ject to the pro­vi­sions of the Act and these rules.
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.
(3) The reg­is­tered per­son who intends to with­draw from the com­po­si­tion scheme shall, before the date of such with­draw­al, file an appli­ca­tion in FORM GST CMP-04, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, elec­tron­i­cal­ly on the com­mon portal.
(4) Where the prop­er offi­cer has rea­sons to believe that the reg­is­tered per­son was not eli­gi­ble to pay tax under sec­tion 10 or has con­tra­vened the pro­vi­sions of the Act or pro­vi­sions of this Chap­ter, he may issue a notice to such per­son in FORM GST CMP-05 to show cause with­in fif­teen days of the receipt of such notice as to why the option to pay tax under sec­tion 10 shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the reg­is­tered per­son in FORM GST CMP-06, the prop­er offi­cer shall issue an order in FORM GST CMP-07 with­in a peri­od of thir­ty days of the receipt of such reply, either accept­ing the reply, or deny­ing the option to pay tax under sec­tion 10 from the date of the option or from the date of the event con­cern­ing such con­tra­ven­tion, as the case may be.
(6) Every per­son who has fur­nished an inti­ma­tion under sub-rule (2) or filed an appli­ca­tion for with­draw­al under sub-rule (3) or a per­son in respect of whom an order of with­draw­al of option has been passed in FORM GST CMP-07 under sub-rule (5), may elec­tron­i­cal­ly fur­nish at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, a state­ment in FORM GST ITC-01 con­tain­ing details of the stock of inputs and inputs con­tained in semi-fin­ished or fin­ished goods held in stock by him on the date on which the option is with­drawn or denied, with­in a peri­od of thir­ty days from the date from which the option is with­drawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any inti­ma­tion or appli­ca­tion for with­draw­al under sub-rule (2) or (3) or denial of the option to pay tax under sec­tion 10 in accor­dance with sub-rule (5) in respect of any place of busi­ness in any State or Union ter­ri­to­ry, shall be deemed to be an inti­ma­tion in respect of all oth­er places of busi­ness reg­is­tered on the same Per­ma­nent Account Number.
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:-
Sl.No. Cat­e­go­ry of reg­is­tered per­sons Rate of tax(1) (2) (3)1. Man­u­fac­tur­ers, oth­er than man­u­fac­tur­ers of such goods as may be noti­fied by the Gov­ern­ment one per cent.2. Sup­pli­ers mak­ing sup­plies referred to in clause (b) of para­graph 6 of Sched­ule II two and a half per cent.3. Any oth­er sup­pli­er eli­gi­ble for com­po­si­tion levy under sec­tion 10 and the pro­vi­sions of this Chap­ter half per cent. CHAPTER III REGISTRATION
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:
Pro­vid­ed that a per­son hav­ing a unit(s) in a Spe­cial Eco­nom­ic Zone or being a Spe­cial Eco­nom­ic Zone devel­op­er shall make a sep­a­rate appli­ca­tion for reg­is­tra­tion as a busi­ness ver­ti­cal dis­tinct from his oth­er units locat­ed out­side the Spe­cial Eco­nom­ic Zone:
Pro­vid­ed fur­ther that every per­son being an Input Ser­vice Dis­trib­u­tor shall make a sep­a­rate appli­ca­tion for reg­is­tra­tion as such Input Ser­vice Distributor.
(2) (a) The Per­ma­nent Account Num­ber shall be val­i­dat­ed online  by the  com­mon  por­tal from the data­base main­tained by the Cen­tral Board of Direct Taxes.(b) The mobile num­ber declared under sub-rule (1) shall be ver­i­fied through a one- time pass­word sent to the said mobile num­ber; and© The e‑mail address declared under sub-rule (1) shall be ver­i­fied through a sep­a­rate one-time pass­word sent to the said e‑mail address.(3) On suc­cess­ful ver­i­fi­ca­tion of the Per­ma­nent Account Num­ber, mobile num­ber and e- mail address, a tem­po­rary ref­er­ence num­ber shall be gen­er­at­ed and com­mu­ni­cat­ed to the appli­cant on the said mobile num­ber and e‑mail address.(4) Using the ref­er­ence num­ber gen­er­at­ed under sub-rule (3), the appli­cant shall elec­tron­i­cal­ly sub­mit an appli­ca­tion in Part B of FORM GST REG-01, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, along with the doc­u­ments spec­i­fied in the said Form at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.(5) On receipt of an appli­ca­tion under sub-rule (4), an acknowl­edge­ment shall be issued elec­tron­i­cal­ly to the appli­cant in FORM GST REG-02.(6) A per­son apply­ing for reg­is­tra­tion as a casu­al tax­able per­son shall be giv­en a tem­po­rary ref­er­ence num­ber by the com­mon por­tal for mak­ing advance deposit of tax in accor­dance with the pro­vi­sions of sec­tion 27 and the acknowl­edge­ment under sub-rule (5) shall be issued elec­tron­i­cal­ly only after the said deposit. 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.(3) Where the prop­er offi­cer is sat­is­fied with the clar­i­fi­ca­tion, infor­ma­tion or doc­u­ments fur­nished by the appli­cant, he may approve the grant of reg­is­tra­tion to the appli­cant with­in a peri­od of sev­en work­ing days from the date of the receipt of such clar­i­fi­ca­tion or infor­ma­tion or documents.(4) Where no reply is fur­nished by the appli­cant in response to the notice issued under sub-rule (2) or where the prop­er offi­cer is not sat­is­fied with the clar­i­fi­ca­tion, infor­ma­tion or doc­u­ments fur­nished, he shall, for rea­sons to be record­ed in writ­ing, reject such appli­ca­tion and inform the appli­cant elec­tron­i­cal­ly in FORM GST REG-05.(5) If the prop­er offi­cer fails to take any action, -(a) with­in a peri­od of three work­ing days from the date of sub­mis­sion of the appli­ca­tion; or(b) with­in a peri­od of sev­en work­ing days from the date of the receipt of the clar­i­fi­ca­tion, infor­ma­tion or doc­u­ments fur­nished by the appli­cant under sub-rule (2),the appli­ca­tion for grant of reg­is­tra­tion shall be deemed to have been approved.10. Issue of reg­is­tra­tion cer­tifi­cate.- (1) Sub­ject to the pro­vi­sions of sub-sec­tion (12) of sec­tion 25, where the appli­ca­tion for grant of reg­is­tra­tion has been approved under rule 9, a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-06 show­ing the prin­ci­pal place of busi­ness and addi­tion­al place or places of busi­ness shall be made avail­able to the appli­cant on the com­mon por­tal and a Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber shall be assigned sub­ject to the fol­low­ing char­ac­ters, namely:-(a) two char­ac­ters for the State code;(b) ten char­ac­ters for the Per­ma­nent Account Num­ber or the Tax Deduc­tion and Col­lec­tion Account Num­ber;© two char­ac­ters for the enti­ty code; and(d) one check­sum character.(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) or 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.- (1) Any per­son hav­ing mul­ti­ple busi­ness ver­ti­cals with­in a State or a Union ter­ri­to­ry, requir­ing a sep­a­rate reg­is­tra­tion for any of its busi­ness ver­ti­cals under sub-section(2) of sec­tion 25 shall be grant­ed sep­a­rate reg­is­tra­tion in respect of each of the ver­ti­cals sub­ject to the fol­low­ing con­di­tions, namely:-(a) such per­son has more than one busi­ness ver­ti­cal as defined in clause (18) of sec­tion 2;(b) the busi­ness ver­ti­cal of a tax­able per­son shall not be grant­ed reg­is­tra­tion to pay tax under sec­tion 10 if any one of the oth­er busi­ness ver­ti­cals of the same per­son is pay­ing tax under sec­tion 9;© all sep­a­rate­ly reg­is­tered busi­ness ver­ti­cals of such per­son shall pay tax under the Act on sup­ply of goods or ser­vices or both made to anoth­er reg­is­tered busi­ness ver­ti­cal of such per­son and issue a tax invoice for such supply.Explanation.- For the pur­pos­es of clause (b), it is here­by clar­i­fied that where any busi­ness ver­ti­cal of a reg­is­tered per­son that has been grant­ed a sep­a­rate reg­is­tra­tion becomes inel­i­gi­ble to pay tax under sec­tion 10, all oth­er busi­ness ver­ti­cals of the said per­son shall become inel­i­gi­ble to pay tax under the said section.

(2) A reg­is­tered per­son eli­gi­ble to obtain sep­a­rate reg­is­tra­tion for busi­ness ver­ti­cals may sub­mit a sep­a­rate appli­ca­tion in FORM GST REG-01 in respect of each such vertical.(3) The pro­vi­sions of rule 9 and rule 10 relat­ing to the ver­i­fi­ca­tion and the grant of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under this rule.

12. Grant of reg­is­tra­tion to per­sons required to deduct tax at source or to col­lect tax at source.- (1) Any per­son required to deduct tax in accor­dance with the pro­vi­sions of sec­tion 51 or a per­son required to col­lect tax at source in accor­dance with the pro­vi­sions of sec­tion 52 shall elec­tron­i­cal­ly sub­mit an appli­ca­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, in FORM GST REG-07 for the grant of reg­is­tra­tion through the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.(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 a 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:Provided that in the case of a busi­ness enti­ty incor­po­rat­ed or estab­lished out­side India, the appli­ca­tion for reg­is­tra­tion shall be sub­mit­ted along with its tax iden­ti­fi­ca­tion num­ber or unique num­ber on the basis of which the enti­ty is iden­ti­fied by the Gov­ern­ment of that coun­try or its Per­ma­nent Account Num­ber, if available.
(2) A per­son apply­ing for reg­is­tra­tion as a non-res­i­dent tax­able per­son shall be giv­en a tem­po­rary ref­er­ence num­ber by the com­mon por­tal for mak­ing an advance deposit of tax in accor­dance with the pro­vi­sions of sec­tion 27 and the acknowl­edge­ment under  sub-rule(5) of rule 8 shall be issued elec­tron­i­cal­ly only after the said deposit in his elec­tron­ic cash ledger.
(3) The pro­vi­sions of rule 9 and rule 10 relat­ing to the ver­i­fi­ca­tion and the grant of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under this rule.
(4) The appli­ca­tion for reg­is­tra­tion made by a non-res­i­dent tax­able per­son shall be duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code by his autho­rised sig­na­to­ry who shall be a per­son res­i­dent in India hav­ing a valid Per­ma­nent Account Number.
14. Grant of reg­is­tra­tion to a per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recip­i­ent.- (1) Any per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recip­i­ent shall elec­tron­i­cal­ly sub­mit an appli­ca­tion for reg­is­tra­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, in FORM GST REG-10, at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.(2) The appli­cant referred to in sub-rule (1) shall be grant­ed reg­is­tra­tion, in FORM GST REG-06, sub­ject to such con­di­tions and restric­tions and by such offi­cer as may be noti­fied by the Cen­tral Gov­ern­ment on the rec­om­men­da­tions of the Coun­cil. 15. Exten­sion in peri­od of oper­a­tion by casu­al tax­able per­son and non-res­i­dent tax­able per­son.- (1) Where a reg­is­tered casu­al tax­able per­son or a non-res­i­dent tax­able per­son intends to extend the peri­od of reg­is­tra­tion indi­cat­ed in his appli­ca­tion of reg­is­tra­tion, an appli­ca­tion in FORM GST REG-11 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 a per­son liable to reg­is­tra­tion under the Act has failed to apply for such reg­is­tra­tion, such offi­cer may reg­is­ter the said per­son on a tem­po­rary basis and issue an order in FORM GST REG- 12.(2) The reg­is­tra­tion grant­ed under sub-rule (1) shall be effec­tive from the date of such order grant­i­ng registration.(3) Every per­son to whom a tem­po­rary reg­is­tra­tion has been grant­ed under sub-rule (1) shall, with­in a peri­od of nine­ty days from the date of the grant of such reg­is­tra­tion, sub­mit an appli­ca­tion for reg­is­tra­tion in the form and man­ner pro­vid­ed in rule 8 or rule 12:Provided that where the said per­son has filed an appeal against the grant of tem­po­rary reg­is­tra­tion, in such case, the appli­ca­tion for reg­is­tra­tion shall be sub­mit­ted with­in a peri­od of thir­ty days from the date of the issuance of the order uphold­ing the lia­bil­i­ty to reg­is­tra­tion by the Appel­late Authority.(4) The pro­vi­sions of rule 9 and rule 10 relat­ing to ver­i­fi­ca­tion and the issue of the cer­tifi­cate of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under sub-rule (3).(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 or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.(2) The prop­er offi­cer may, upon sub­mis­sion of an appli­ca­tion in FORM GST REG-13 or after fill­ing up the said form, assign a Unique Iden­ti­ty Num­ber to the said per­son and issue a cer­tifi­cate in FORM GST REG-06 with­in a peri­od of three work­ing days from the date of the sub­mis­sion of the application.18. Dis­play of reg­is­tra­tion cer­tifi­cate and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber on the name board.- (1) Every reg­is­tered per­son shall dis­play his cer­tifi­cate of reg­is­tra­tion in a promi­nent loca­tion at his prin­ci­pal place of busi­ness and at every addi­tion­al place or places of business.(2) Every reg­is­tered per­son shall dis­play his Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber on the name board exhib­it­ed at the entry of his prin­ci­pal place of busi­ness and at every addi­tion­al place or places of busi­ness. 19. Amend­ment of reg­is­tra­tion.- (1) Where there is any change in any of the par­tic­u­lars fur­nished in the appli­ca­tion for reg­is­tra­tion in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Iden­ti­ty Num­ber in FORM GST-REG-13, either at the time of obtain­ing reg­is­tra­tion or Unique Iden­ti­ty Num­ber or as amend­ed from time to time, the reg­is­tered per­son shall, with­in a peri­od of fif­teen days of such change, sub­mit an appli­ca­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, elec­tron­i­cal­ly in FORM GST REG-14, along with the doc­u­ments relat­ing to such change at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:Provided that – (a) where the change relates to,-(i) legal name of business;(ii) address of the prin­ci­pal place of busi­ness or any addi­tion­al place(s) of busi­ness; or(iii) addi­tion, dele­tion or retire­ment of part­ners or direc­tors, Kar­ta, Man­ag­ing Com­mit­tee, Board of Trustees, Chief Exec­u­tive Offi­cer or equiv­a­lent, respon­si­ble for the day to day affairs of the business,-which does not war­rant can­cel­la­tion of reg­is­tra­tion under sec­tion 29, the prop­er offi­cer shall, after due ver­i­fi­ca­tion, approve the amend­ment with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14 and issue an order in FORM GST REG-15 elec­tron­i­cal­ly and such amend­ment shall take effect from the date of the occur­rence of the event war­rant­i­ng such amendment;(b) the change relat­ing to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union ter­ri­to­ry shall be applic­a­ble for all reg­is­tra­tions of the reg­is­tered per­son obtained under the pro­vi­sions of this Chap­ter on the same Per­ma­nent Account Num­ber;© where the change relates to any par­tic­u­lars oth­er than those spec­i­fied in clause (a), the cer­tifi­cate of reg­is­tra­tion shall stand amend­ed upon sub­mis­sion of the appli­ca­tion in FORM GST REG- 14 on the com­mon portal;(d) where a change in the con­sti­tu­tion of any busi­ness results in the change of the Per­ma­nent Account Num­ber of a reg­is­tered per­son, the said per­son shall apply for fresh reg­is­tra­tion in FORM GST REG-01:Provided fur­ther that any change in the mobile num­ber or e‑mail address of the autho­rised sig­na­to­ry sub­mit­ted under this rule, as amend­ed from time to time, shall be car­ried out only after online ver­i­fi­ca­tion through the com­mon por­tal in the man­ner pro­vid­ed under sub-rule (2) of rule 8.(2) Where the prop­er offi­cer is of the opin­ion that the    amend­ment sought under sub-rule(1) is either not war­rant­ed or the doc­u­ments fur­nished there­with are incom­plete or incor­rect, he may, with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14, serve a notice in FORM GST REG-03, requir­ing the reg­is­tered per­son to show cause, with­in a peri­od of sev­en work­ing days of the ser­vice of the said notice, as to why the appli­ca­tion sub­mit­ted under sub-rule (1) shall not be rejected.(3) The reg­is­tered per­son shall fur­nish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the said notice.(4) Where the reply fur­nished under sub-rule (3) is found to be not sat­is­fac­to­ry or where no reply is fur­nished in response to the notice issued under sub-rule (2) with­in the peri­od pre­scribed in sub-rule (3), the prop­er offi­cer shall reject the appli­ca­tion sub­mit­ted under sub-rule (1) and pass an order in FORM GST REG ‑05. (5) If the prop­er offi­cer fails to take any action,-(a) with­in a peri­od of fif­teen work­ing days from the date of sub­mis­sion of the appli­ca­tion, or(b) with­in a peri­od of sev­en work­ing days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),the cer­tifi­cate of reg­is­tra­tion shall stand amend­ed to the extent applied for and the amend­ed cer­tifi­cate shall be made avail­able to the reg­is­tered per­son on the com­mon portal.20. Appli­ca­tion for can­cel­la­tion of reg­is­tra­tion.- A reg­is­tered per­son, oth­er than a per­son to whom a reg­is­tra­tion has been grant­ed under rule 12 or a per­son to whom a Unique Iden­ti­ty Num­ber has been grant­ed under rule 17, seek­ing can­cel­la­tion of his reg­is­tra­tion under sub-sec­tion (1) of sec­tion 29 shall elec­tron­i­cal­ly sub­mit an appli­ca­tion in FORM GST REG-16, includ­ing there­in the details of inputs held in stock or inputs con­tained in semi-fin­ished or fin­ished goods held in stock and of cap­i­tal goods held in stock on the date from which the can­cel­la­tion of reg­is­tra­tion is sought, lia­bil­i­ty there­on, the details of the pay­ment, if any, made against such lia­bil­i­ty and may fur­nish, along with the appli­ca­tion, rel­e­vant doc­u­ments in sup­port there­of, at the com­mon por­tal with­in a peri­od of thir­ty days of the occur­rence of the event war­rant­i­ng the can­cel­la­tion, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:Provided that no appli­ca­tion for the can­cel­la­tion of reg­is­tra­tion shall be con­sid­ered in case of a tax­able per­son, who has reg­is­tered vol­un­tar­i­ly, before the expiry of a peri­od of one year from the effec­tive date of registration.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© vio­lates the pro­vi­sions of sec­tion 171 of the Act or the rules made thereunder.22. Can­cel­la­tion of reg­is­tra­tion.- (1) Where the prop­er offi­cer has rea­sons to believe that the reg­is­tra­tion of a per­son is liable to be can­celled under sec­tion 29, he shall issue a notice to such per­son in FORM GST REG-17, requir­ing him to show cause, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of such notice, as to why his reg­is­tra­tion shall not be cancelled.(2) The reply to the show cause notice issued under sub-rule (1) shall be fur­nished in FORM REG–18 with­in the peri­od spec­i­fied in the said sub-rule.(3) Where a per­son who has sub­mit­ted an appli­ca­tion for can­cel­la­tion of his reg­is­tra­tion is no longer liable to be reg­is­tered or his reg­is­tra­tion is liable to be can­celled, the prop­er offi­cer shall issue an order in FORM GST REG-19, with­in a peri­od of thir­ty days from the date of appli­ca­tion sub­mit­ted under sub-rule (1) of rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), can­cel the reg­is­tra­tion, with effect from a date to be deter­mined by him and noti­fy the tax­able per­son, direct­ing him to pay arrears of any tax, inter­est or penal­ty includ­ing the amount liable to be paid under sub- sec­tion (5) of sec­tion 29.(4) Where the reply fur­nished under sub-rule (2) is found to be sat­is­fac­to­ry, the prop­er offi­cer shall drop the pro­ceed­ings and pass an order in FORM GST REG –20.(5) The pro­vi­sions of sub-rule (3) shall, mutatis mutan­dis, apply to the legal heirs of a deceased pro­pri­etor, as if the appli­ca­tion had been sub­mit­ted by the pro­pri­etor him­self. 23. Revo­ca­tion of can­cel­la­tion of reg­is­tra­tion.- (1) A reg­is­tered per­son, whose reg­is­tra­tion is can­celled by the prop­er offi­cer on his own motion, may sub­mit an appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, in FORM GST REG-21, to such prop­er offi­cer, with­in a peri­od of thir­ty days from the date of the ser­vice of the order of can­cel­la­tion of reg­is­tra­tion at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:Provided that no appli­ca­tion for revo­ca­tion shall be filed, if the reg­is­tra­tion has been can­celled for the fail­ure of the reg­is­tered per­son to fur­nish returns, unless such returns are fur­nished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards inter­est, penal­ty and late fee in respect of the said returns.(2) (a) Where the prop­er offi­cer is sat­is­fied, for rea­sons to be record­ed in writ­ing, that there are suf­fi­cient grounds for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, he shall revoke the can­cel­la­tion of reg­is­tra­tion by an order in FORM GST REG-22 with­in a peri­od of thir­ty days from the date of the receipt of the appli­ca­tion and com­mu­ni­cate the same to the applicant.(b) The prop­er offi­cer may, for rea­sons to be record­ed in writ­ing, under cir­cum­stances oth­er than those spec­i­fied in clause (a), by an order in FORM GST REG- 05, reject the appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion and com­mu­ni­cate the same to the applicant.(3) The prop­er offi­cer shall, before pass­ing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requir­ing the appli­cant to show cause as to why the appli­ca­tion sub­mit­ted for revo­ca­tion under sub-rule (1) should not be reject­ed and the appli­cant shall fur­nish the reply with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the notice in FORM GST REG-24.(4) Upon receipt of the infor­ma­tion or clar­i­fi­ca­tion in FORM GST REG-24, the prop­er offi­cer shall pro­ceed to dis­pose of the appli­ca­tion in the man­ner spec­i­fied in sub-rule (2) with­in a peri­od of thir­ty days from the date of the receipt of such infor­ma­tion or clar­i­fi­ca­tion from the applicant.24. Migra­tion of per­sons reg­is­tered under the exist­ing law.- (1) (a) Every per­son, oth­er than a per­son deduct­ing tax at source or an Input Ser­vice Dis­trib­u­tor, reg­is­tered under an exist­ing law and hav­ing a Per­ma­nent Account Num­ber issued under the pro­vi­sions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the com­mon por­tal by val­i­dat­ing his e‑mail address and mobile num­ber, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.(b) Upon enrol­ment under clause (a), the said per­son shall be grant­ed reg­is­tra­tion on a pro­vi­sion­al basis and a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-25, incor­po­rat­ing the Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber there­in, shall be made avail­able to him on the com­mon portal:Provided that a tax­able per­son who has been grant­ed mul­ti­ple reg­is­tra­tions under the exist­ing law on the basis of a sin­gle Per­ma­nent Account Num­ber shall be grant­ed only one pro­vi­sion­al reg­is­tra­tion under the Act:(2) (a) Every per­son who has been grant­ed a pro­vi­sion­al reg­is­tra­tion under sub-rule (1) shall sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG–26, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, along with the infor­ma­tion and doc­u­ments spec­i­fied in the said appli­ca­tion, on the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er. (b) The infor­ma­tion asked for in clause (a) shall be fur­nished with­in a peri­od of three months or with­in such fur­ther peri­od as may be extend­ed by the Com­mis­sion­er in this behalf.© If the infor­ma­tion and the par­tic­u­lars fur­nished in the appli­ca­tion are found, by the prop­er offi­cer, to be cor­rect and com­plete, a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-06 shall be made avail­able to the reg­is­tered per­son elec­tron­i­cal­ly on the com­mon portal.(3) Where the par­tic­u­lars or infor­ma­tion spec­i­fied in sub-rule (2) have either not been fur­nished or not found to be cor­rect or com­plete, the prop­er offi­cer shall, after serv­ing a notice to show cause in FORM GST REG-27 and after afford­ing the per­son con­cerned a rea­son­able oppor­tu­ni­ty of being heard, can­cel the pro­vi­sion­al reg­is­tra­tion grant­ed under sub-rule (1) and issue an order in FORM GST REG-28:(3A) Where a cer­tifi­cate of reg­is­tra­tion has not been made avail­able to the appli­cant on the com­mon por­tal with­in a peri­od of fif­teen days from the date of the fur­nish­ing of infor­ma­tion and par­tic­u­lars referred to in clause © of sub-rule (2) and no notice has been issued under sub-rule (3) with­in the said peri­od, the reg­is­tra­tion shall be deemed to have been grant­ed and the said cer­tifi­cate of reg­is­tra­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, shall be made avail­able to the reg­is­tered per­son on the com­mon portal.Provided that the show cause notice issued in FORM GST REG- 27 can be with­drawn by issu­ing an order in FORM GST REG- 20, if it is found, after afford­ing the per­son an oppor­tu­ni­ty of being heard, that no such cause exists for which the notice was issued.(4) Every per­son reg­is­tered under any of the exist­ing laws, who is not liable to be reg­is­tered under the Act may, with­in a peri­od of thir­ty days from the appoint­ed day, at his option, sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG-29 at the com­mon por­tal for the can­cel­la­tion of reg­is­tra­tion grant­ed to him and the prop­er offi­cer shall, after con­duct­ing such enquiry as deemed fit, can­cel the said registration.

25. Phys­i­cal ver­i­fi­ca­tion of busi­ness premis­es in cer­tain cas­es.- Where the prop­er offi­cer is sat­is­fied that the phys­i­cal ver­i­fi­ca­tion of the place of busi­ness of a reg­is­tered per­son is required after the grant of reg­is­tra­tion, he may get such ver­i­fi­ca­tion done and the ver­i­fi­ca­tion report along with the oth­er doc­u­ments, includ­ing pho­tographs, shall be uploaded in FORM GST REG-30 on the com­mon por­tal with­in a peri­od of fif­teen work­ing days fol­low­ing the date of such verification.26. Method of authen­ti­ca­tion.- (1) All appli­ca­tions, includ­ing reply, if any, to the notices, returns includ­ing the details of out­ward and inward sup­plies, appeals or any oth­er doc­u­ment required to be sub­mit­ted under the pro­vi­sions of these rules shall be so sub­mit­ted elec­tron­i­cal­ly with dig­i­tal sig­na­ture cer­tifi­cate or through e‑signature as spec­i­fied under the pro­vi­sions of the Infor­ma­tion Tech­nol­o­gy Act, 2000 (21 of 2000) or ver­i­fied by any oth­er mode of sig­na­ture or ver­i­fi­ca­tion as noti­fied by the Board in this behalf:Provided that a reg­is­tered per­son reg­is­tered under the pro­vi­sions of the Com­pa­nies Act, 2013 (18 of 2013) shall fur­nish the doc­u­ments or appli­ca­tion ver­i­fied through dig­i­tal sig­na­ture certificate.(2) Each doc­u­ment includ­ing the return fur­nished online shall be signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code-(a) in the case of an indi­vid­ual, by the indi­vid­ual him­self or where he is absent from India, by some oth­er per­son duly autho­rised by him in this behalf, and where the indi­vid­ual is men­tal­ly inca­pac­i­tat­ed from attend­ing to his affairs, by his guardian or by any oth­er per­son com­pe­tent to act on his behalf;(b) in the case of a Hin­du Undi­vid­ed Fam­i­ly, by a Kar­ta and where the Kar­ta is absent from India or is men­tal­ly inca­pac­i­tat­ed from attend­ing to his affairs, by any oth­er adult mem­ber of such fam­i­ly or by the autho­rised sig­na­to­ry of such Kar­ta;© in the case of a com­pa­ny, by the chief exec­u­tive offi­cer or autho­rised sig­na­to­ry thereof;(d) in the case of a Gov­ern­ment or any Gov­ern­men­tal agency or local author­i­ty, by an offi­cer autho­rised in this behalf;(e) in the case of a firm, by any part­ner there­of, not being a minor or autho­rised sig­na­to­ry thereof;(f) in the case of any oth­er asso­ci­a­tion, by any mem­ber of the asso­ci­a­tion or per­sons or autho­rised sig­na­to­ry thereof;(g) in the case of a trust, by the trustee or any trustee or autho­rised sig­na­to­ry thereof;or(h) in the case of any oth­er per­son, by some per­son com­pe­tent to act on his behalf, orby a per­son autho­rised in accor­dance with the pro­vi­sions of sec­tion 48.(3) All notices, cer­tifi­cates and orders under the pro­vi­sions of this Chap­ter shall be issued elec­tron­i­cal­ly by the prop­er offi­cer or any oth­er offi­cer autho­rised to issue such notices or cer­tifi­cates or orders, through dig­i­tal sig­na­ture cer­tifi­cate or through E‑signature as spec­i­fied under the pro­vi­sions of the Infor­ma­tion Tech­nol­o­gy Act, 2000 (21 of 2000) or ver­i­fied by by any oth­er mode of sig­na­ture or ver­i­fi­ca­tion as noti­fied by the Board in this behalf.. CHAPTER IV DETERMINATION OF VALUE OF SUPPLY
27. Val­ue of sup­ply of goods or ser­vices where the con­sid­er­a­tion is not whol­ly in mon­ey.- Where the sup­ply of goods or ser­vices is for a con­sid­er­a­tion not whol­ly in mon­ey, the val­ue of the sup­ply shall,-(a) be the open mar­ket val­ue of such supply;(b) if the open mar­ket val­ue is not avail­able under clause (a), be the sum total of con­sid­er­a­tion in mon­ey and any such fur­ther amount in mon­ey as is equiv­a­lent to the con­sid­er­a­tion not in mon­ey, if such amount is known at the time of sup­ply;© if the val­ue of sup­ply is not deter­minable under clause (a) or clause (b), be the val­ue of sup­ply of goods or ser­vices or both of like kind and quality;(d) if the val­ue is not deter­minable under clause (a) or clause (b) or clause ©, be the sum total of con­sid­er­a­tion in mon­ey and such fur­ther amount in mon­ey that is equiv­a­lent to con­sid­er­a­tion not in mon­ey as deter­mined by the appli­ca­tion of rule 30 or rule 31 in that order.Illustration:(1) Where a new phone is sup­plied for twen­ty thou­sand rupees along with the exchange of an old phone and if the price of the new phone with­out exchange is twen­ty four thou­sand rupees, the open mar­ket val­ue of the new phone is twen­ty four thou­sand rupees.(2) Where a lap­top is sup­plied for forty thou­sand rupees along with the barter of a print­er that is man­u­fac­tured by the recip­i­ent and the val­ue of the print­er known at the time of sup­ply is four thou­sand rupees but the open mar­ket val­ue of the lap­top is not known, the val­ue of the sup­ply of the lap­top is forty four thou­sand rupees.

28. Val­ue of sup­ply of goods or ser­vices or both between dis­tinct or relat­ed per­sons, oth­er than through an agent.-The val­ue of the sup­ply of goods or ser­vices or both between dis­tinct per­sons as spec­i­fied in sub-sec­tion (4) and (5) of sec­tion 25 or where the sup­pli­er and recip­i­ent are relat­ed, oth­er than where the sup­ply is made through an agent, shall-(a) be the open mar­ket val­ue of such supply;(b) if the open mar­ket val­ue is not avail­able, be the val­ue of sup­ply of goods or 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 per cent. 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 of val­ue of sup­ply of goods or ser­vices or both.- Where the val­ue of sup­ply of goods or ser­vices or both can­not be deter­mined under rules 27 to 30, the same shall be deter­mined using rea­son­able means con­sis­tent with the prin­ci­ples and the gen­er­al pro­vi­sions of sec­tion 15 and the pro­vi­sions of this Chapter:Provided that in the case of sup­ply of ser­vices, the sup­pli­er may opt for this rule, ignor­ing rule 30.

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: Pro­vid­ed that in case where the Reserve Bank of India ref­er­ence rate for a cur­ren­cy is not avail­able, the val­ue shall be one per cent. of the gross amount of Indi­an Rupees pro­vid­ed or received by the per­son chang­ing the money:Provided fur­ther that in case where nei­ther of the cur­ren­cies exchanged is Indi­an Rupees, the val­ue shall be equal to one per cent. of the less­er of the two amounts the per­son chang­ing the mon­ey would have received by con­vert­ing any of the two cur­ren­cies into Indi­an Rupee on that day at the ref­er­ence rate pro­vid­ed by the Reserve Bank of India.Provided also that a per­son sup­ply­ing the ser­vices may exer­cise the option to ascer­tain the val­ue in terms of clause (b) for a finan­cial year and such option shall not be with­drawn dur­ing the remain­ing part of that finan­cial year.(b) at the option of the sup­pli­er of ser­vices, the val­ue in rela­tion to the sup­ply of for­eign cur­ren­cy, includ­ing mon­ey chang­ing, shall be deemed to be-(i) one per cent. of the gross amount of cur­ren­cy exchanged for an amount up to one lakh rupees, sub­ject to a min­i­mum amount of two hun­dred and fifty rupees;(ii) one thou­sand rupees and half of a per cent. of the gross amount of cur­ren­cy exchanged for an amount exceed­ing one lakh rupees and up to ten lakh rupees; and(iii) five thou­sand and five hun­dred rupees and one tenth of a per cent. of the gross amount of cur­ren­cy exchanged for an amount exceed­ing ten lakh rupees, sub­ject to a max­i­mum amount of six­ty thou­sand rupees.(3) The val­ue of the sup­ply of ser­vices in rela­tion to book­ing of tick­ets for trav­el by air pro­vid­ed by an air trav­el agent shall be deemed to be an amount cal­cu­lat­ed at the rate of five per cent. of the basic fare in the case of domes­tic book­ings, and at the rate of ten per cent. of the basic fare in the case of inter­na­tion­al book­ings of pas­sage for trav­el by air.Explanation.- For the pur­pos­es of this sub-rule, the expres­sion “basic fare” means that part of the air fare on which com­mis­sion is nor­mal­ly paid to the air trav­el agent by the airlines.(4) The val­ue of sup­ply of ser­vices in rela­tion to life insur­ance busi­ness shall be,-(a) the gross pre­mi­um charged from a pol­i­cy hold­er reduced by the amount allo­cat­ed for invest­ment, or sav­ings on behalf of the pol­i­cy hold­er, if such an amount is inti­mat­ed to the pol­i­cy hold­er at the time of sup­ply of service;(b) in case of sin­gle pre­mi­um annu­ity poli­cies oth­er than (a), ten per cent. of sin­gle pre­mi­um charged from the pol­i­cy hold­er; or© in all oth­er cas­es, twen­ty five per cent. of the pre­mi­um charged from the pol­i­cy hold­er in the first year and twelve and a half per cent. of the pre­mi­um charged from the pol­i­cy hold­er in sub­se­quent years:Provided that noth­ing con­tained in this sub-rule shall apply where the entire pre­mi­um paid by the pol­i­cy hold­er is only towards the risk cov­er in life insurance.(5) Where a tax­able sup­ply is pro­vid­ed by a per­son deal­ing in buy­ing and sell­ing of sec­ond hand goods i.e., used goods as such or after such minor pro­cess­ing which does not change the nature of the goods and where no input tax cred­it has been availed on the pur­chase of such goods, the val­ue of sup­ply shall be the dif­fer­ence between the sell­ing price and the pur­chase price and where the val­ue of such sup­ply is neg­a­tive, it shall be ignored:Provided that the pur­chase val­ue of goods repos­sessed from a default­ing bor­row­er, who is not reg­is­tered, for the pur­pose of recov­ery of a loan or debt shall be deemed to be the pur­chase price of such goods by the default­ing bor­row­er reduced by five per­cent­age points for every quar­ter or part there­of, between the date of pur­chase and the date of dis­pos­al by the per­son mak­ing such repossession.(6) The val­ue of a token, or a vouch­er, or a coupon, or a stamp (oth­er than postage stamp) which is redeemable against a sup­ply of goods or ser­vices or both shall be equal to the mon­ey val­ue of the goods or ser­vices or both redeemable against such token, vouch­er, coupon, or stamp.(7) The val­ue of tax­able ser­vices pro­vid­ed by such class of ser­vice providers as may be noti­fied by the Gov­ern­ment, on the rec­om­men­da­tions of the Coun­cil, as referred to in para­graph 2 of Sched­ule I of the said Act between dis­tinct per­sons as referred to in sec­tion 25, where input tax cred­it is avail­able, shall be deemed to be NIL.33. Val­ue of sup­ply of ser­vices in case of pure agent.- Notwith­stand­ing any­thing con­tained in the pro­vi­sions of this Chap­ter, the expen­di­ture or costs incurred by a sup­pli­er as a pure agent of the recip­i­ent of sup­ply shall be exclud­ed from the val­ue of sup­ply, if all the fol­low­ing con­di­tions are sat­is­fied, namely,-(i) the sup­pli­er acts as a pure agent of the recip­i­ent of the sup­ply, when he makes the pay­ment to the third par­ty on autho­ri­sa­tion by such recipient;(ii) the pay­ment made by the pure agent on behalf of the recip­i­ent of sup­ply has been sep­a­rate­ly indi­cat­ed in the invoice issued by the pure agent to the recip­i­ent of ser­vice; and(iii) the sup­plies pro­cured by the pure agent from the third par­ty as a pure agent of the recip­i­ent of sup­ply are in addi­tion to the ser­vices he sup­plies on his own account.Explanation.- For the pur­pos­es of this rule, the expres­sion “pure agent” means a per­son who-(a) enters into a con­trac­tu­al agree­ment with the recip­i­ent of sup­ply to act as his pure agent to incur expen­di­ture or costs in the course of sup­ply of goods or ser­vices or both;(b) nei­ther intends to hold nor holds any title to the goods or ser­vices or both so pro­cured or sup­plied as pure agent of the recip­i­ent of sup­ply;© does not use for his own inter­est such goods or ser­vices so pro­cured; and(d) receives only the actu­al amount incurred to pro­cure such goods or ser­vices in addi­tion to the amount received for sup­ply he pro­vides on his own account.
Illus­tra­tion.- Cor­po­rate ser­vices firm A is engaged to han­dle the legal work per­tain­ing to the incor­po­ra­tion of Com­pa­ny B. Oth­er than its ser­vice fees, A also recov­ers from B, reg­is­tra­tion fee and approval fee for the name of the com­pa­ny paid to the Reg­is­trar of Com­pa­nies. The fees charged by the Reg­is­trar of Com­pa­nies for the reg­is­tra­tion and approval of the name are com­pul­so­ri­ly levied on B. A is mere­ly act­ing as a pure agent in the pay­ment of those fees. There­fore, A’s recov­ery of such expens­es is a dis­burse­ment and not part of the val­ue of sup­ply made by A to B. 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.
35. Val­ue of sup­ply inclu­sive of inte­grat­ed tax, cen­tral tax, State tax, Union ter­ri­to­ry tax.-Where the val­ue of sup­ply is inclu­sive of inte­grat­ed tax or, as the case may be, cen­tral tax, State tax, Union ter­ri­to­ry tax, the tax amount shall be deter­mined in the fol­low­ing man­ner, namely,-
Tax amount = (Val­ue inclu­sive of tax­es X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applic­a­ble, in %)
Expla­na­tion.- For the pur­pos­es of the pro­vi­sions of this Chap­ter, the expressions-(a) “open mar­ket val­ue” of a sup­ply of goods or ser­vices or both means the full val­ue in mon­ey, exclud­ing the inte­grat­ed tax, cen­tral tax, State tax, Union ter­ri­to­ry tax and the cess payable by a per­son in a trans­ac­tion, where the sup­pli­er and the recip­i­ent of the sup­ply are not relat­ed and the price is the sole con­sid­er­a­tion, to obtain such sup­ply at the same time when the sup­ply being val­ued is made;(b) “sup­ply of goods or ser­vices or both of like kind and qual­i­ty” means any oth­er sup­ply of goods or ser­vices or both made under sim­i­lar cir­cum­stances that, in respect of the char­ac­ter­is­tics, qual­i­ty, quan­ti­ty, func­tion­al com­po­nents, mate­ri­als, and the rep­u­ta­tion of the goods or ser­vices or both first men­tioned, is the same as, or close­ly or sub­stan­tial­ly resem­bles, that sup­ply of goods or ser­vices or both. CHAPTER V INPUT TAX CREDIT
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,-
(a) an invoice issued by the sup­pli­er of goods or ser­vices or both in accor­dance with the pro­vi­sions of sec­tion 31;(b) an invoice issued in accor­dance with the pro­vi­sions of clause (f) of sub-sec­tion (3) of sec­tion 31, sub­ject to the pay­ment of tax;© a deb­it note issued by a sup­pli­er in accor­dance with the pro­vi­sions of sec­tion 34;(d) a bill of entry or any sim­i­lar doc­u­ment pre­scribed under the Cus­toms Act, 1962 or rules made there­un­der for the assess­ment of inte­grat­ed tax on imports;(e) an Input Ser­vice Dis­trib­u­tor invoice or Input Ser­vice Dis­trib­u­tor cred­it note or any doc­u­ment issued by an Input Ser­vice Dis­trib­u­tor in accor­dance with the pro­vi­sions of sub-rule (1) of rule 54.
(2) Input tax cred­it shall be availed by a reg­is­tered per­son only if all the applic­a­ble par­tic­u­lars as spec­i­fied in the pro­vi­sions of Chap­ter VI are con­tained in the said doc­u­ment, and the rel­e­vant infor­ma­tion, as con­tained in the said doc­u­ment, is fur­nished in FORM GSTR‑2 by such person.
(3) No input tax cred­it shall be availed by a reg­is­tered per­son in respect of any tax that has been paid in pur­suance of any order where any demand has been con­firmed on account of any fraud, will­ful mis­state­ment or sup­pres­sion of facts.
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 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.
(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.
(3) The reg­is­tered per­son shall be liable to pay inter­est at the rate noti­fied under  sub-section(1) of sec­tion 50 for the peri­od start­ing from the date of avail­ing cred­it on such sup­plies till the date when the amount added to the out­put tax lia­bil­i­ty, as men­tioned in sub-rule (2), is paid.
(4) The time lim­it spec­i­fied in sub-sec­tion (4) of sec­tion 16 shall not apply to a claim for re- avail­ing of any cred­it, in accor­dance with the pro­vi­sions of the Act or the pro­vi­sions of this Chap­ter, that had been reversed ear­li­er. 38. Claim of cred­it by a bank­ing com­pa­ny or a finan­cial insti­tu­tion.- A bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, engaged in the sup­ply of ser­vices by way of accept­ing deposits or extend­ing loans or advances that choos­es not to com­ply with the pro­vi­sions of sub-sec­tion (2) of sec­tion 17, in accor­dance with the option per­mit­ted under sub-sec­tion (4) of that sec­tion, shall fol­low the fol­low­ing pro­ce­dure, namely,-
(a) the said com­pa­ny or insti­tu­tion shall not avail the cred­it of,-(i) the tax paid on inputs and input ser­vices that are used for non-busi­ness pur­pos­es; and(ii) the cred­it attrib­ut­able to the sup­plies spec­i­fied in sub-sec­tion (5) of sec­tion 17, in FORM GSTR‑2;
(b) the said com­pa­ny or insti­tu­tion shall avail the cred­it of tax paid on inputs and input ser­vices referred to in the sec­ond pro­vi­so to sub-sec­tion (4) of sec­tion 17 and not cov­ered under clause (a);
© fifty per cent. of the remain­ing amount of input tax shall be the input tax cred­it admis­si­ble to the com­pa­ny or the insti­tu­tion and shall be fur­nished in FORM GSTR‑2;
(d) the amount referred to in claus­es (b) and © shall, sub­ject to the pro­vi­sions of sec­tions 41, 42 and 43, be cred­it­ed to the elec­tron­ic cred­it ledger of the said com­pa­ny or the institution.

39. Pro­ce­dure for dis­tri­b­u­tion of input tax cred­it by Input Ser­vice Dis­trib­u­tor.- (1) An Input Ser­vice Dis­trib­u­tor shall dis­trib­ute input tax cred­it in the man­ner and sub­ject to the fol­low­ing con­di­tions, namely,-(a) the input tax cred­it avail­able for dis­tri­b­u­tion in a month shall be dis­trib­uted in the same month and the details there­of shall be fur­nished in FORM GSTR‑6 in accor­dance with the pro­vi­sions of Chap­ter VIII of these rules;
(b) the Input Ser­vice Dis­trib­u­tor shall, in accor­dance with the pro­vi­sions of clause (d), sep­a­rate­ly dis­trib­ute the amount of inel­i­gi­ble input tax cred­it (inel­i­gi­ble under the pro­vi­sions of sub-sec­tion (5) of sec­tion 17 or oth­er­wise) and the amount of eli­gi­ble input tax credit;
© the input tax cred­it on account of cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax shall be dis­trib­uted sep­a­rate­ly in accor­dance with the pro­vi­sions of clause (d);
(d) the input tax cred­it that is required to be dis­trib­uted in accor­dance with the pro­vi­sions of clause (d) and (e) of sub-sec­tion (2) of sec­tion 20 to one of the recip­i­ents ‘R1’, whether reg­is­tered or not, from amongst the total of all the recip­i­ents to whom input tax cred­it is attrib­ut­able, includ­ing the recipient(s) who are engaged in mak­ing exempt sup­ply, or are oth­er­wise not reg­is­tered for any rea­son, shall be the amount, “C1”, to be cal­cu­lat­ed by apply­ing the fol­low­ing formula -
C1 = (t1÷T) × C
where,“C” is the amount of cred­it to be dis­trib­uted, “t1” is the turnover, as referred to in sec­tion 20, of per­son R1 dur­ing the rel­e­vant peri­od, and“T” is the aggre­gate of the turnover, dur­ing the rel­e­vant peri­od, of all recip­i­ents to whom the input ser­vice is attrib­ut­able in accor­dance with the pro­vi­sions of sec­tion 20;

(e) the input tax cred­it on account of inte­grat­ed tax shall be dis­trib­uted as input tax cred­it of inte­grat­ed tax to every recipient;
(f) the input tax cred­it on account of cen­tral tax and State tax or Union ter­ri­to­ry tax shall-(i) in respect of a recip­i­ent locat­ed in the same State or Union ter­ri­to­ry in which the Input Ser­vice Dis­trib­u­tor is locat­ed, be dis­trib­uted as input tax cred­it of cen­tral tax and State tax or Union ter­ri­to­ry tax respectively;
(ii) in respect of a recip­i­ent locat­ed in a State or Union ter­ri­to­ry oth­er than that of the Input Ser­vice Dis­trib­u­tor, be dis­trib­uted as inte­grat­ed tax and the amount to be so dis­trib­uted shall be equal to the aggre­gate of the amount of input tax cred­it of cen­tral tax and State tax or Union ter­ri­to­ry tax that qual­i­fies for dis­tri­b­u­tion to such recip­i­ent in accor­dance with clause (d);
(g) the Input Ser­vice Dis­trib­u­tor shall issue an Input Ser­vice Dis­trib­u­tor invoice, as pre­scribed in sub-rule (1) of rule 54, clear­ly indi­cat­ing in such invoice that it is issued only for dis­tri­b­u­tion of input tax credit;
(h) the Input Ser­vice Dis­trib­u­tor shall issue an Input Ser­vice Dis­trib­u­tor cred­it note, as pre­scribed in sub-rule (1) of rule 54, for reduc­tion of cred­it in case the input tax cred­it already dis­trib­uted gets reduced for any reason;
(i) any addi­tion­al amount of input tax cred­it on account of issuance of a deb­it note to an Input Ser­vice Dis­trib­u­tor by the sup­pli­er shall be dis­trib­uted in the man­ner and sub­ject to the con­di­tions spec­i­fied in claus­es (a) to (f) and the amount attrib­ut­able to any recip­i­ent shall be cal­cu­lat­ed in the man­ner pro­vid­ed in clause (d) and such cred­it shall be dis­trib­uted in the month in which the deb­it note is includ­ed in the return in FORM GSTR‑6;
(j) any input tax cred­it required to be reduced on account of issuance of a cred­it note to the Input Ser­vice Dis­trib­u­tor by the sup­pli­er shall be appor­tioned to each recip­i­ent in the same ratio in which the input tax cred­it con­tained in the orig­i­nal invoice was dis­trib­uted in terms of clause (d), and the amount so appor­tioned shall be-
(i) reduced from the amount to be dis­trib­uted in the month in which the cred­it note is includ­ed in the return in FORM GSTR‑6; or
(ii) added to the out­put tax lia­bil­i­ty of the recip­i­ent where the amount so appor­tioned is in the neg­a­tive by virtue of the amount of cred­it under dis­tri­b­u­tion being less than the amount to be adjusted.
(2) If the amount of input tax cred­it dis­trib­uted by an Input Ser­vice Dis­trib­u­tor is reduced lat­er on for any oth­er rea­son for any of the recip­i­ents, includ­ing that it was dis­trib­uted to a wrong recip­i­ent by the Input Ser­vice Dis­trib­u­tor, the process spec­i­fied in clause (j) of sub-rule(1) shall apply, mutatis mutan­dis, for reduc­tion of cred­it. (3) Sub­ject to sub-rule (2), the Input Ser­vice Dis­trib­u­tor shall, on the basis of the Input Ser­vice Dis­trib­u­tor cred­it note spec­i­fied in clause (h) of sub-rule (1), issue an Input Ser­vice Dis­trib­u­tor invoice to the recip­i­ent enti­tled to such cred­it and include the Input Ser­vice Dis­trib­u­tor cred­it note and the Input Ser­vice Dis­trib­u­tor invoice in the return in FORM GSTR‑6 for the month in which such cred­it note and invoice was issued.

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 claimed on cap­i­tal goods in accor­dance with the pro­vi­sions of claus­es © and (d) of the said sub-sec­tion, shall be sub­ject to the fol­low­ing con­di­tions, namely,-
(a) the input tax cred­it on cap­i­tal goods, in terms of claus­es © and (d) of sub-section(1) of sec­tion 18, shall be claimed after reduc­ing the tax paid on such cap­i­tal goods by five per­cent­age points per quar­ter of a year or part there­of from the date of the invoice or such oth­er doc­u­ments on which the cap­i­tal goods were received by the tax­able person.
(b) the reg­is­tered per­son shall with­in a peri­od of thir­ty days from the date of his becom­ing eli­gi­ble to avail the input tax cred­it under sub-sec­tion (1) of sec­tion 18 shall make a dec­la­ra­tion, elec­tron­i­cal­ly, on the com­mon por­tal in FORM GST ITC-01 to the effect that he is eli­gi­ble to avail the input tax cred­it as aforesaid;
© the dec­la­ra­tion under clause (b) shall clear­ly spec­i­fy the details relat­ing to the inputs held in stock or inputs con­tained in semi-fin­ished or fin­ished goods held in stock, or as the case may be, cap­i­tal goods–(i) on the day imme­di­ate­ly pre­ced­ing the date from which he becomes liable to pay tax under the pro­vi­sions of the Act, in the case of a claim under clause (a) of sub-sec­tion (1) of sec­tion 18;(ii) on the day imme­di­ate­ly pre­ced­ing the date of the grant of reg­is­tra­tion, in the case of a claim under clause (b) of sub-sec­tion (1) of sec­tion 18;(iii) on the day imme­di­ate­ly pre­ced­ing the date from which he becomes liable to pay tax under sec­tion 9, in the case of a claim under clause © of sub- sec­tion (1) of sec­tion 18;(iv) on the day imme­di­ate­ly pre­ced­ing the date from which the sup­plies made by the reg­is­tered per­son becomes tax­able, in the case of a claim under clause (d) of sub-sec­tion (1) of sec­tion 18;
(d) the details fur­nished in the dec­la­ra­tion under clause (b) shall be duly cer­ti­fied by a prac­tic­ing char­tered accoun­tant or a cost accoun­tant if the aggre­gate val­ue of the claim on account of cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax exceeds two lakh rupees;
(e) the input tax cred­it claimed in accor­dance with the pro­vi­sions of claus­es © and (d) of sub-sec­tion (1) of sec­tion 18 shall be ver­i­fied with the cor­re­spond­ing details fur­nished by the cor­re­spond­ing sup­pli­er in FORM GSTR‑1 or as the case may be, in FORM GSTR- 4, on the com­mon portal.

(2) The amount of cred­it in the case of sup­ply of cap­i­tal goods or plant and machin­ery, for the pur­pos­es of sub-sec­tion (6) of sec­tion 18, shall be cal­cu­lat­ed by reduc­ing the input tax on the said goods at the rate of five per­cent­age points for every quar­ter or part there­of from the date of the issue of the invoice for such goods.
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:
Pro­vid­ed that in the case of demerg­er, the input tax cred­it shall be appor­tioned in the ratio of the val­ue of assets of the new units as spec­i­fied in the demerg­er scheme.
(2) The trans­fer­or shall also sub­mit a copy of a cer­tifi­cate issued by a prac­tic­ing char­tered accoun­tant or cost accoun­tant cer­ti­fy­ing that the sale, merg­er, de-merg­er, amal­ga­ma­tion, lease or trans­fer of busi­ness has been done with a spe­cif­ic pro­vi­sion for the trans­fer of liabilities.
(3) The trans­fer­ee shall, on the com­mon por­tal, accept the details so fur­nished by the trans­fer­or and, upon such accep­tance, the un-uti­lized cred­it spec­i­fied in FORM GST ITC-02 shall be cred­it­ed to his elec­tron­ic cred­it ledger.
(4) The inputs and cap­i­tal goods so trans­ferred shall be duly account­ed for by the trans­fer­ee in his books of account.

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 or for effect­ing tax­able sup­plies in the fol­low­ing man­ner, namely,-
(a) the total input tax involved on inputs and input ser­vices in a tax peri­od, be denot­ed as ‘T’;
(b) the amount of input tax, out of ‘T’, attrib­ut­able to inputs and input ser­vices intend­ed to be used exclu­sive­ly for the pur­pos­es oth­er than busi­ness, be denot­ed as ‘T1’;
© the amount of input tax, out of ‘T’, attrib­ut­able to inputs and input ser­vices intend­ed to be used exclu­sive­ly for effect­ing exempt sup­plies, be denot­ed as ‘T2’;
(d) the amount of input tax, out of ‘T’, in respect of inputs and input ser­vices on which cred­it is not avail­able under sub-sec­tion (5) of sec­tion 17, be denot­ed as ‘T3’;
(e) the amount of input tax cred­it cred­it­ed to the elec­tron­ic cred­it ledger of reg­is­tered per­son, be denot­ed as ‘C1’ and cal­cu­lat­ed as-C1 = T- (T1+T2+T3); (f) the amount of input tax cred­it attrib­ut­able to inputs and input ser­vices intend­ed to be used exclu­sive­ly for effect­ing sup­plies oth­er than exempt­ed but includ­ing zero rat­ed sup­plies, be denot­ed as ‘T4’;
(g) ‘T1’, ‘T2’, ‘T3’ and ‘T4’ shall be deter­mined and declared by the reg­is­tered per­son at the invoice lev­el in FORM GSTR‑2;
(h) input tax cred­it left after attri­bu­tion of input tax cred­it under clause (g) shall be called com­mon cred­it, be denot­ed as ‘C2’ and cal­cu­lat­ed as-C2 = C1- T4;
(i) the amount of input tax cred­it attrib­ut­able towards exempt sup­plies, be denot­ed as ‘D1’ and cal­cu­lat­ed as-D1= (E÷F) × C2where,
‘E’ is the aggre­gate val­ue of exempt sup­plies dur­ing the tax peri­od, and
‘F’ is the total turnover in the State of the reg­is­tered per­son dur­ing the tax period:
Pro­vid­ed that where the reg­is­tered per­son does not have any turnover dur­ing the said tax peri­od or the afore­said infor­ma­tion is not avail­able, the val­ue of ‘E/F’ shall be cal­cu­lat­ed by tak­ing val­ues of ‘E’ and ‘F’ of the last tax peri­od for which the details of such turnover are avail­able, pre­vi­ous to the month dur­ing which the said val­ue of ‘E/F’ is to be calculated;
Expla­na­tion: For the pur­pos­es of this clause, it is here­by clar­i­fied that the aggre­gate val­ue of exempt sup­plies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Sev­enth Sched­ule to the Con­sti­tu­tion and entry 51 and 54 of List II of the said Schedule;
(j) the amount of cred­it attrib­ut­able to non-busi­ness pur­pos­es if com­mon inputs and input ser­vices are used part­ly for busi­ness and part­ly for non-busi­ness pur­pos­es, be denot­ed as ‘D2’, and shall be equal to five per cent. of C2; and
(k) the remain­der of the com­mon cred­it shall be the eli­gi­ble input tax cred­it attrib­uted to the pur­pos­es of busi­ness and for effect­ing sup­plies oth­er than exempt­ed sup­plies but includ­ing zero rat­ed sup­plies and shall be denot­ed as ‘C3’, where,-C3 = C2 — (D1+D2);
(l) the amount ‘C3’ shall be com­put­ed sep­a­rate­ly for input tax cred­it of cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax;
(m) the amount equal to aggre­gate of ‘D1’ and ‘D2’ shall be added to the out­put tax lia­bil­i­ty of the reg­is­tered person:
Pro­vid­ed that where the amount of input tax relat­ing to inputs or input ser­vices used part­ly for the pur­pos­es oth­er than busi­ness and part­ly for effect­ing exempt sup­plies has been iden­ti­fied and seg­re­gat­ed at the invoice lev­el by the reg­is­tered per­son, the same shall be includ­ed in ‘T1’ and ‘T2’ respec­tive­ly, and the remain­ing amount of cred­it on such inputs or input ser­vices shall be includ­ed in ‘T4’. (2) The input tax cred­it deter­mined under sub-rule (1) shall be cal­cu­lat­ed final­ly for the finan­cial year before the due date for fur­nish­ing of the return for the month of Sep­tem­ber fol­low­ing the end of the finan­cial year to which such cred­it relates, in the man­ner spec­i­fied in the said sub-rule and-
(a) where the aggre­gate of the amounts cal­cu­lat­ed final­ly in respect of ‘D1’ and ‘D2’ exceeds the aggre­gate of the amounts deter­mined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall be added to the out­put tax lia­bil­i­ty of the reg­is­tered per­son in the month not lat­er than the month of Sep­tem­ber fol­low­ing the end of the finan­cial year to which such cred­it relates and the said per­son shall be liable to pay inter­est on the said excess amount at the rate spec­i­fied in sub-sec­tion (1) of sec­tion 50 for the peri­od start­ing from the first day of April of the suc­ceed­ing finan­cial year till the date of pay­ment; or
(b) where the aggre­gate of the amounts deter­mined under sub-rule (1) in respect of ‘D1’ and ‘D2’ exceeds the aggre­gate of the amounts cal­cu­lat­ed final­ly in respect of ‘D1’ and ‘D2’, such excess amount shall be claimed as cred­it by the reg­is­tered per­son in his return for a month not lat­er than the month of Sep­tem­ber fol­low­ing the end of the finan­cial year to which such cred­it relates.
43. Man­ner of deter­mi­na­tion of input tax cred­it in respect of cap­i­tal goods and rever­sal there­of in cer­tain cas­es.- (1) Sub­ject to the pro­vi­sions of sub-sec­tion (3) of sec­tion 16, the input tax cred­it in respect of cap­i­tal goods, which attract the pro­vi­sions of sub-sec­tions (1) and(2) of sec­tion 17, being part­ly used for the pur­pos­es of busi­ness and part­ly for oth­er pur­pos­es, or part­ly used for effect­ing tax­able sup­plies includ­ing zero rat­ed sup­plies and part­ly for effect­ing exempt sup­plies, shall be attrib­uted to the pur­pos­es of busi­ness or for effect­ing tax­able sup­plies in the fol­low­ing man­ner, namely,-(a) the amount of input tax in respect of cap­i­tal goods used or intend­ed to be used exclu­sive­ly for non-busi­ness pur­pos­es or used or intend­ed to be used exclu­sive­ly for effect­ing exempt sup­plies shall be indi­cat­ed in FORM GSTR‑2 and shall not be cred­it­ed to his elec­tron­ic cred­it ledger;(b) the amount of input tax in respect of cap­i­tal goods used or intend­ed to be used exclu­sive­ly for effect­ing sup­plies oth­er than exempt­ed sup­plies but includ­ing zero-rat­ed sup­plies shall be indi­cat­ed in FORM GSTR‑2 and shall be cred­it­ed to the elec­tron­ic cred­it ledger;© the amount of input tax in respect of cap­i­tal goods not cov­ered under claus­es (a) and (b), denot­ed as ‘A’, shall be cred­it­ed to the elec­tron­ic cred­it ledger and the use­ful life of such goods shall be tak­en as five years from the date of the invoice for such goods:Provided that where any cap­i­tal goods ear­li­er cov­ered under clause (a) is sub­se­quent­ly cov­ered under this clause, the val­ue of ‘A’ shall be arrived at by reduc­ing the input tax at the rate of five per­cent­age points for every quar­ter or part there­of and the amount ‘A’ shall be cred­it­ed to the elec­tron­ic cred­it ledger;Explanation.- An item of cap­i­tal goods declared under clause (a) on its receipt shall not attract the pro­vi­sions of sub-sec­tion (4) of sec­tion 18, if it is sub­se­quent­ly cov­ered under this clause.(d) the aggre­gate of the amounts of ‘A’ cred­it­ed to the elec­tron­ic cred­it ledger under clause ©, to be denot­ed as ‘Tc’, shall be the com­mon cred­it in respect of cap­i­tal goods for a tax peri­od: Pro­vid­ed that where any cap­i­tal goods ear­li­er cov­ered under clause (b) is sub­se­quent­ly cov­ered under clause ©, the val­ue of ‘A’ arrived at by reduc­ing the input tax at the rate of five per­cent­age points for every quar­ter or part there­of shall be added to the aggre­gate val­ue ‘Tc’;(e) the amount of input tax cred­it attrib­ut­able to a tax peri­od on com­mon cap­i­tal goods dur­ing their use­ful life, be denot­ed as ‘Tm’ and cal­cu­lat­ed as-Tm= Tc÷60(f) the amount of input tax cred­it, at the begin­ning of a tax peri­od, on all com­mon cap­i­tal goods whose use­ful life remains dur­ing the tax peri­od, be denot­ed as ‘Tr’ and shall be the aggre­gate of ‘Tm’ for all such cap­i­tal goods;(g) the amount of com­mon cred­it attrib­ut­able towards exempt­ed sup­plies, be denot­ed as ‘Te’, and cal­cu­lat­ed as-Te= (E÷ F) x Trwhere,
‘E’ is the aggre­gate val­ue of exempt sup­plies, made, dur­ing the tax peri­od, and ‘F’ is the total turnover of the reg­is­tered per­son dur­ing the tax period:Provided that where the reg­is­tered per­son does not have any turnover dur­ing the said tax peri­od or the afore­said infor­ma­tion is not avail­able, the val­ue of ‘E/F’ shall be cal­cu­lat­ed by tak­ing val­ues of ‘E’ and ‘F’ of the last tax peri­od for which the details of such turnover are avail­able, pre­vi­ous to the month dur­ing which the said val­ue of ‘E/F’ is to be calculated;
Expla­na­tion.- For the pur­pos­es of this clause, it is here­by clar­i­fied that the aggre­gate val­ue of exempt sup­plies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Sev­enth Sched­ule to the Con­sti­tu­tion and entry 51 and 54 of List II of the said Schedule;
(h) the amount Te along with the applic­a­ble inter­est shall, dur­ing every tax peri­od of the use­ful life of the con­cerned cap­i­tal goods, be added to the out­put tax lia­bil­i­ty of the per­son mak­ing such claim of credit.
(2) The amount Te shall be com­put­ed sep­a­rate­ly for cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax.

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,-
(a) for inputs held in stock and inputs con­tained in semi-fin­ished and fin­ished goods held in stock, the input tax cred­it shall be cal­cu­lat­ed pro­por­tion­ate­ly on the basis of the cor­re­spond­ing invoic­es on which cred­it had been availed by the reg­is­tered tax­able per­son on such inputs;
(b) for cap­i­tal goods held in stock, the input tax cred­it involved in the remain­ing use­ful life in months shall be com­put­ed on pro-rata basis, tak­ing the use­ful life as five years. Illustration:Capital goods have been in use for 4 years, 6 month and 15 days.The use­ful remain­ing life in months= 5 months ignor­ing a part of the month Input tax cred­it tak­en on such cap­i­tal goods= CIn­put tax cred­it attrib­ut­able to remain­ing use­ful life= C mul­ti­plied by 5/60
(2) The amount, as spec­i­fied in sub-rule (1) shall be deter­mined sep­a­rate­ly for input tax cred­it of cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax.
(3) Where the tax invoic­es relat­ed to the inputs held in stock are not avail­able, the reg­is­tered per­son shall esti­mate the amount under sub-rule (1) based on the pre­vail­ing mar­ket price of the goods on the effec­tive date of the occur­rence of any of the events spec­i­fied in sub-section(4) of sec­tion 18 or, as the case may be, sub-sec­tion (5) of sec­tion 29.
(4) The amount deter­mined under sub-rule (1) shall form part of the out­put tax lia­bil­i­ty of the reg­is­tered per­son and the details of the amount shall be fur­nished in FORM GST ITC-03, where such amount relates to any event spec­i­fied in sub-sec­tion (4) of sec­tion 18 and in FORM GSTR-10, where such amount relates to the can­cel­la­tion of registration.
(5) The details fur­nished in accor­dance with sub-rule (3) shall be duly cer­ti­fied by a prac­tic­ing char­tered accoun­tant or cost accountant.
(6) The amount of input tax cred­it for the pur­pos­es of sub-sec­tion (6) of sec­tion 18 relat­ing to cap­i­tal goods shall be deter­mined in the same man­ner as spec­i­fied in clause (b) of sub-rule (1) and the amount shall be deter­mined sep­a­rate­ly for input tax cred­it of cen­tral tax, State tax, Union ter­ri­to­ry tax and inte­grat­ed tax:
Pro­vid­ed that where the amount so deter­mined is more than the tax deter­mined on the trans­ac­tion val­ue of the cap­i­tal goods, the amount deter­mined shall form part of the out­put tax lia­bil­i­ty and the same shall be fur­nished in FORM GSTR‑1.
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.
(2) The chal­lan issued by the prin­ci­pal to the job work­er shall con­tain the details spec­i­fied in rule 55.
(3) The details of chal­lans in respect of goods dis­patched to a job work­er or received from a job work­er or sent from one job work­er to anoth­er dur­ing a quar­ter shall be includ­ed in FORM GST ITC-04 fur­nished for that peri­od on or before the twen­ty-fifth day of the month suc­ceed­ing the said quarter.
(4) Where the inputs or cap­i­tal goods are not returned to the prin­ci­pal with­in the time stip­u­lat­ed in sec­tion 143, it shall be deemed that such inputs or cap­i­tal goods had been sup­plied by the prin­ci­pal to the job work­er on the day when the said inputs or cap­i­tal goods were sent out and the said sup­ply shall be declared in FORM GSTR‑1 and the prin­ci­pal shall be liable to pay the tax along with applic­a­ble interest.
Expla­na­tion.- For the pur­pos­es of this Chapter,-(1) the expres­sions “cap­i­tal goods” shall include “plant and machin­ery” as defined in the Expla­na­tion to sec­tion 17; (2) for deter­min­ing the val­ue of an exempt sup­ply as referred to in sub-sec­tion (3) of sec­tion 17-(a) the val­ue of land and build­ing shall be tak­en as the same as adopt­ed for the pur­pose of pay­ing stamp duty; and(b) the val­ue of secu­ri­ty shall be tak­en as one per cent. of the sale val­ue of such secu­ri­ty. CHAPTER VITAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Sub­ject to rule 54, a tax invoice referred to in sec­tion 31 shall be issued by the reg­is­tered per­son con­tain­ing the fol­low­ing par­tic­u­lars, namely,-(a) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;(b) 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;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;(e) name and address of the recip­i­ent and the address of deliv­ery, along with the name of the State and its code, if such recip­i­ent is un-reg­is­tered and where the val­ue of the tax­able sup­ply is fifty thou­sand rupees or more;(f) name and address of the recip­i­ent and the address of deliv­ery, along with the name of the State and its code, if such recip­i­ent is un-reg­is­tered and where the val­ue of the tax­able sup­ply is less than fifty thou­sand rupees and the recip­i­ent requests that such details be record­ed in the tax invoice;(g) Har­monised Sys­tem of Nomen­cla­ture code for goods or services;(h) descrip­tion of goods or services;(i) quan­ti­ty in case of goods and unit or Unique Quan­ti­ty Code thereof;(j) total val­ue of sup­ply of goods or ser­vices or both;(k) tax­able val­ue of the sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any;(l) rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(m) amount of tax charged in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(n) place of sup­ply along with the name of the State, in the case of a sup­ply in the course of inter-State trade or commerce;(o) address of deliv­ery where the same is dif­fer­ent from the place of sup­ply;℗ whether the tax is payable on reverse charge basis; and(q) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised representative:Provided that the Board may, on the rec­om­men­da­tions of the Coun­cil, by noti­fi­ca­tion, spec­i­fy– (i) the num­ber of dig­its of Har­monised Sys­tem of Nomen­cla­ture code for goods or ser­vices that a class of reg­is­tered per­sons shall be required to men­tion, for such peri­od as may be spec­i­fied in the said noti­fi­ca­tion; and(ii) the class of reg­is­tered per­sons that would not be required to men­tion the Har­monised Sys­tem of Nomen­cla­ture code for goods or ser­vices, for such peri­od as may be spec­i­fied in the said notification:Provided fur­ther that where an invoice is required to be issued under clause (f) of sub-sec­tion (3) of sec­tion 31, a reg­is­tered per­son may issue a con­sol­i­dat­ed invoice at the end of a month for sup­plies cov­ered under sub-sec­tion (4) of sec­tion 9, the aggre­gate val­ue of such sup­plies exceeds rupees five thou­sand in a day from any or all the suppliers: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:Provided also that a reg­is­tered per­son may not issue a tax invoice in accor­dance with the pro­vi­sions of clause (b) of sub-sec­tion (3) of sec­tion 31 sub­ject to the fol­low­ing con­di­tions, namely,-(a) the recip­i­ent is not a reg­is­tered per­son; and(b) the recip­i­ent does not require such invoice, and­shall issue a con­sol­i­dat­ed tax invoice for such sup­plies at the close of each day in respect of all such supplies.

47. Time lim­it for issu­ing tax invoice.- The invoice referred to in rule 46, in the case of the tax­able sup­ply of ser­vices, shall be issued with­in a peri­od of thir­ty days from the date of the sup­ply of service:Provided that where the sup­pli­er of ser­vices is an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, the peri­od with­in which the invoice or any doc­u­ment in lieu there­of is to be issued shall be forty five days from the date of the sup­ply of service:Provided fur­ther that an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, or a tele­com oper­a­tor, or any oth­er class of sup­pli­er of ser­vices as may be noti­fied by the Gov­ern­ment on the rec­om­men­da­tions of the Coun­cil, mak­ing tax­able sup­plies of ser­vices between dis­tinct per­sons as spec­i­fied in sec­tion 25, may issue the invoice before or at the time such sup­pli­er records the same in his books of account or before the expiry of the quar­ter dur­ing which the sup­ply was made. 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,-(a) the orig­i­nal copy being marked as ORIGINAL FOR RECIPIENT;(b) the dupli­cate copy being marked as DUPLICATE FOR TRANSPORTER; and© the trip­li­cate copy being marked as TRIPLICATE FOR SUPPLIER.(2) The invoice shall be pre­pared in dupli­cate, in the case of the sup­ply of ser­vices, in the fol­low­ing man­ner, namely,-(a) the orig­i­nal copy being marked as ORIGINAL FOR RECIPIENT; and(b) the dupli­cate copy being marked as DUPLICATE FOR SUPPLIER.(3) The ser­i­al num­ber of invoic­es issued dur­ing a tax peri­od shall be fur­nished elec­tron­i­cal­ly through the com­mon por­tal in FORM GSTR‑1.

49. Bill of sup­ply.- A bill of sup­ply referred to in clause © 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;(b) 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;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;(e) Har­monised Sys­tem of Nomen­cla­ture Code for goods or services;(f) descrip­tion of goods or ser­vices or both;(g) val­ue of sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any; and(h) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised representative:Provided that the pro­vi­sos to rule 46 shall, mutatis mutan­dis, apply to the bill of sup­ply issued under this rule:
Pro­vid­ed fur­ther that any tax invoice or any oth­er sim­i­lar doc­u­ment issued under any oth­er Act for the time being in force in respect of any non-tax­able sup­ply shall be treat­ed as a bill of sup­ply for the pur­pos­es of the Act.50. Receipt vouch­er.- A receipt vouch­er referred to in clause (d) 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;(b) 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;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;(e) descrip­tion of goods or services;(f) amount of advance taken;(g) rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(h) amount of tax charged in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(i) place of sup­ply along with the name of State and its code, in case of a sup­ply in the course of inter-State trade or commerce;(j) whether the tax is payable on reverse charge basis; and(k) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised rep­re­sen­ta­tive: Pro­vid­ed that where at the time of receipt of advance,-(i) the rate of tax is not deter­minable, the tax shall be paid at the rate of eigh­teen per cent.;(ii) the nature of sup­ply is not deter­minable, the same shall be treat­ed as inter- State supply.
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;(b) 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;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;(e) num­ber and date of receipt vouch­er issued in accor­dance with the pro­vi­sions of rule 50;(f) descrip­tion of goods or ser­vices in respect of which refund is made;(g) amount of refund made;(h) rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(i) amount of tax paid in respect of such goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(j) whether the tax is payable on reverse charge basis; and(k) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised rep­re­sen­ta­tive. 52. Pay­ment vouch­er.- A pay­ment vouch­er referred to in clause (g) 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 if registered;(b) 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;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recipient;(e) descrip­tion of goods or services;(f) amount paid;(g) rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(h) amount of tax payable in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);(i) place of sup­ply along with the name of State and its code, in case of a sup­ply in the course of inter-State trade or com­merce; and(j) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised representative.

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:-(a) the word “Revised Invoice”, wher­ev­er applic­a­ble, indi­cat­ed prominently;(b) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the sup­pli­er;© nature of the document;(d) 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;(e) date of issue of the document;(f) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;(g) 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;(h) ser­i­al num­ber and date of the cor­re­spond­ing tax invoice or, as the case may be, bill of supply;(i) val­ue of tax­able sup­ply of goods or ser­vices, rate of tax and the amount of the tax cred­it­ed or, as the case may be, deb­it­ed to the recip­i­ent; and(j) sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised rep­re­sen­ta­tive. (2) Every reg­is­tered per­son who has been grant­ed reg­is­tra­tion with effect from a date ear­li­er than the date of issuance of cer­tifi­cate of reg­is­tra­tion to him, may issue revised tax invoic­es in respect of tax­able sup­plies effect­ed dur­ing the peri­od start­ing from the effec­tive date of reg­is­tra­tion till the date of the issuance of the cer­tifi­cate of registration:Provided that the reg­is­tered per­son may issue a con­sol­i­dat­ed revised tax invoice in respect of all tax­able sup­plies made to a recip­i­ent who is not reg­is­tered under the Act dur­ing such period:Provided fur­ther that in the case of inter-State sup­plies, where the val­ue of a sup­ply does not exceed two lakh and fifty thou­sand rupees, a con­sol­i­dat­ed revised invoice may be issued sep­a­rate­ly in respect of all the recip­i­ents locat­ed in a State, who are not reg­is­tered under the Act.(3) Any invoice or deb­it note issued in pur­suance of any tax payable in accor­dance with the pro­vi­sions of sec­tion 74 or sec­tion 129 or sec­tion 130 shall promi­nent­ly con­tain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.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:-(a) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the Input Ser­vice Distributor;(b) 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- “-”, “/” respec­tive­ly, and any com­bi­na­tion there­of, unique for a finan­cial year;© date of its issue;(d) name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recip­i­ent to whom the cred­it is distributed;(e) amount of the cred­it dis­trib­uted; and(f) sig­na­ture or dig­i­tal sig­na­ture of the Input Ser­vice Dis­trib­u­tor or his autho­rised representative:Provided that where the Input Ser­vice Dis­trib­u­tor is an office of a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, a tax invoice shall include any doc­u­ment in lieu there­of, by what­ev­er name called, whether or not seri­al­ly num­bered but con­tain­ing the infor­ma­tion as men­tioned above.(2) Where the sup­pli­er of tax­able ser­vice is an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, the said sup­pli­er shall issue a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, 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.(3) Where the sup­pli­er of tax­able ser­vice is a goods trans­port agency sup­ply­ing ser­vices in rela­tion to trans­porta­tion of goods by road in a goods car­riage, the said sup­pli­er shall issue a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, con­tain­ing the gross weight of the con­sign­ment, name of the con­sign­er and the con­signee, reg­is­tra­tion num­ber of goods car­riage in which the goods are trans­port­ed, details of goods trans­port­ed, details of place of ori­gin and des­ti­na­tion, Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the per­son liable for pay­ing tax whether as con­sign­er, con­signee or goods trans­port agency, and also con­tain­ing oth­er infor­ma­tion as men­tioned under rule 46.(4) Where the sup­pli­er of tax­able ser­vice is sup­ply­ing pas­sen­ger trans­porta­tion ser­vice, a tax invoice shall include tick­et in any form, by what­ev­er name called, whether or not seri­al­ly num­bered, and whether or not con­tain­ing the address of the recip­i­ent of ser­vice but con­tain­ing oth­er infor­ma­tion as men­tioned under rule 46.(5) The pro­vi­sions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutan­dis, to the doc­u­ments issued under rule 49 or rule 50 or rule 51 or rule 52  or rule 53.55. 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,(b) trans­porta­tion of goods for job work,© trans­porta­tion of goods for rea­sons oth­er than by way of sup­ply, or(d) such oth­er sup­plies as may be noti­fied by the Board,the con­sign­er may issue a deliv­ery chal­lan, seri­al­ly num­bered not exceed­ing six­teen char­ac­ters, in one or mul­ti­ple series, in lieu of invoice at the time of removal of goods for trans­porta­tion, con­tain­ing the fol­low­ing details, namely:-(i) 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;(v) quan­ti­ty (pro­vi­sion­al, where the exact quan­ti­ty being sup­plied is not known);(vi) tax­able value;(vii) tax rate and tax amount – cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess, where the trans­porta­tion is for sup­ply to the consignee;(viii) place of sup­ply, in case of inter-State move­ment; and(ix) signature.(2) The deliv­ery chal­lan shall be pre­pared in trip­li­cate, in case of sup­ply of goods, in the fol­low­ing man­ner, namely:–(a) the orig­i­nal copy being marked as ORIGINAL FOR CONSIGNEE;(b) the dupli­cate copy being marked as DUPLICATE FOR TRANSPORTER; and© the trip­li­cate copy being marked as TRIPLICATE FOR CONSIGNER.(3) Where goods are being trans­port­ed on a deliv­ery chal­lan in lieu of invoice, the same shall be declared as spec­i­fied in rule 138. (4) Where the goods being trans­port­ed are for the pur­pose of sup­ply to the recip­i­ent but the tax invoice could not be issued at the time of removal of goods for the pur­pose of sup­ply, the sup­pli­er shall issue a tax invoice after deliv­ery of goods.(5) Where the goods are being trans­port­ed in a semi knocked down or com­plete­ly knocked down con­di­tion -(a) the sup­pli­er shall issue the com­plete invoice before dis­patch of the first consignment;(b) the sup­pli­er shall issue a deliv­ery chal­lan for each of the sub­se­quent con­sign­ments, giv­ing ref­er­ence of the invoice;© each con­sign­ment shall be accom­pa­nied by copies of the cor­re­spond­ing deliv­ery chal­lan along with a duly cer­ti­fied copy of the invoice; and(d) the orig­i­nal copy of the invoice shall be sent along with the last con­sign­ment. CHAPTER VII ACCOUNTS AND RECORDS
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.
(2) Every reg­is­tered per­son, oth­er than a per­son pay­ing tax under sec­tion 10, shall main­tain the accounts of stock in respect of goods received and sup­plied by him, and such accounts shall con­tain par­tic­u­lars of the open­ing bal­ance, receipt, sup­ply, goods lost, stolen, destroyed, writ­ten off or dis­posed of by way of gift or free sam­ple and the bal­ance of stock includ­ing raw mate­ri­als, fin­ished goods, scrap and wastage thereof.
(3) Every reg­is­tered per­son shall keep and main­tain a sep­a­rate account of advances received, paid and adjust­ments made thereto.
(4) Every reg­is­tered per­son, oth­er than a per­son pay­ing tax under sec­tion 10, shall keep and main­tain an account, con­tain­ing the details of tax payable (includ­ing tax payable in accor­dance with the pro­vi­sions of sub-sec­tion (3) and sub-sec­tion (4) of sec­tion 9), tax col­lect­ed and paid, input tax, input tax cred­it claimed, togeth­er with a reg­is­ter of tax invoice, cred­it notes, deb­it notes, deliv­ery chal­lan issued or received dur­ing any tax period.
(5) Every reg­is­tered per­son shall keep the par­tic­u­lars of -(a) names and com­plete address­es of sup­pli­ers from whom he has received the goods or ser­vices charge­able to tax under the Act;(b) names and com­plete address­es of the per­sons to whom he has sup­plied goods or ser­vices, where required under the pro­vi­sions of this Chap­ter;© the com­plete address of the premis­es where goods are stored by him, includ­ing goods stored dur­ing tran­sit along with the par­tic­u­lars of the stock stored therein.
(6) If any tax­able goods are found to be stored at any place(s) oth­er than those declared under sub-rule (5) with­out the cov­er of any valid doc­u­ments, the prop­er offi­cer shall deter­mine the amount of tax payable on such goods as if such goods have been sup­plied by the reg­is­tered person.
(7) Every reg­is­tered per­son shall keep the books of account at the prin­ci­pal place of busi­ness and books of account relat­ing to addi­tion­al place of busi­ness men­tioned in his cer­tifi­cate of reg­is­tra­tion and such books of account shall include any elec­tron­ic form of data stored on any elec­tron­ic device.
(8) Any entry in reg­is­ters, accounts and doc­u­ments shall not be erased, effaced or over­writ­ten, and all incor­rect entries, oth­er­wise than those of cler­i­cal nature, shall be scored out under attes­ta­tion and there­after, the cor­rect entry shall be record­ed and where the reg­is­ters and oth­er doc­u­ments are main­tained elec­tron­i­cal­ly, a log of every entry edit­ed or delet­ed shall be maintained.
(9) Each vol­ume of books of account main­tained man­u­al­ly by the reg­is­tered per­son shall be seri­al­ly numbered.
(10) Unless proved oth­er­wise, if any doc­u­ments, reg­is­ters, or any books of account belong­ing to a reg­is­tered per­son are found at any premis­es oth­er than those men­tioned in the cer­tifi­cate of reg­is­tra­tion, they shall be pre­sumed to be main­tained by the said reg­is­tered person.
(11) Every agent referred to in clause (5) of sec­tion 2 shall main­tain accounts depict­ing the,-(a) par­tic­u­lars of autho­ri­sa­tion received by him from each prin­ci­pal to  receive  or  sup­ply goods or ser­vices on behalf of such prin­ci­pal separately;(b) par­tic­u­lars includ­ing descrip­tion, val­ue and quan­ti­ty (wher­ev­er applic­a­ble) of goods or ser­vices received on behalf of every prin­ci­pal;© par­tic­u­lars includ­ing descrip­tion, val­ue and quan­ti­ty (wher­ev­er applic­a­ble) of goods or ser­vices sup­plied on behalf of every principal;(d) details of accounts fur­nished to every prin­ci­pal; and(e) tax paid on receipts or on sup­ply of goods or ser­vices effect­ed on behalf of every principal.
(12) Every reg­is­tered per­son man­u­fac­tur­ing goods shall main­tain month­ly pro­duc­tion accounts show­ing quan­ti­ta­tive details of raw mate­ri­als or ser­vices used in the man­u­fac­ture and quan­ti­ta­tive details of the goods so man­u­fac­tured includ­ing the waste and by prod­ucts thereof.
(13) Every reg­is­tered per­son sup­ply­ing ser­vices shall main­tain the accounts show­ing quan­ti­ta­tive details of goods used in the pro­vi­sion of ser­vices, details of input ser­vices utilised and the ser­vices supplied.
(14) Every reg­is­tered per­son exe­cut­ing works con­tract shall keep sep­a­rate accounts for works con­tract show­ing -(a) the names and address­es of the per­sons on whose behalf the works con­tract is executed;(b) descrip­tion, val­ue and quan­ti­ty (wher­ev­er applic­a­ble) of goods or ser­vices received for the exe­cu­tion of works con­tract;© descrip­tion, val­ue and quan­ti­ty (wher­ev­er applic­a­ble) of goods or ser­vices uti­lized in the exe­cu­tion of works contract;(d) the details of pay­ment received in respect of each works con­tract; and(e) the names and address­es of sup­pli­ers from whom he  received goods or services.
(15) The records under the pro­vi­sions of this Chap­ter may be main­tained in elec­tron­ic form and the record so main­tained shall be authen­ti­cat­ed by means of a dig­i­tal signature.
(16) Accounts main­tained by the reg­is­tered per­son togeth­er with all the invoic­es, bills of sup­ply, cred­it and deb­it notes, and deliv­ery chal­lans relat­ing to stocks, deliv­er­ies, inward sup­ply and out­ward sup­ply shall be pre­served for the peri­od as pro­vid­ed in sec­tion 36 and shall, where such accounts and doc­u­ments are main­tained man­u­al­ly, be kept at every relat­ed place of busi­ness men­tioned in the cer­tifi­cate of reg­is­tra­tion and shall be acces­si­ble at every relat­ed place of busi­ness where such accounts and doc­u­ments are main­tained digitally.
(17) Any per­son hav­ing cus­tody over the goods in the capac­i­ty of a car­ri­er or a clear­ing and for­ward­ing agent for deliv­ery or dis­patch there­of to a recip­i­ent on behalf of any reg­is­tered per­son shall main­tain true and cor­rect records in respect of such goods han­dled by him on behalf of such reg­is­tered per­son and shall pro­duce the details there­of as and when required by the prop­er officer.
(18) Every reg­is­tered per­son shall, on demand, pro­duce the books of accounts which he is required to main­tain under any law for the time being in force.
57. Gen­er­a­tion and main­te­nance of elec­tron­ic records.- (1) Prop­er elec­tron­ic back-up of records shall be main­tained and pre­served in such man­ner that, in the event of destruc­tion of such records due to acci­dents or nat­ur­al caus­es, the infor­ma­tion can be restored with­in a rea­son­able peri­od of time.(2) The reg­is­tered per­son main­tain­ing elec­tron­ic records shall pro­duce, on demand, the rel­e­vant records or doc­u­ments, duly authen­ti­cat­ed by him, in hard copy or in any elec­tron­i­cal­ly read­able format.(3) Where the accounts and records are stored elec­tron­i­cal­ly by any reg­is­tered per­son, he shall, on demand, pro­vide the details of such files, pass­words of such files and expla­na­tion for codes used, where nec­es­sary, for access and any oth­er infor­ma­tion which is required for such access along with a sam­ple copy in print form of the infor­ma­tion stored in such files.
58. Records to be main­tained by own­er or oper­a­tor of godown or ware­house and trans­porters.- (1) Every per­son required to main­tain records and accounts in accor­dance with the pro­vi­sions of sub-sec­tion (2) of sec­tion 35, if not already reg­is­tered under the Act, shall sub­mit the details regard­ing his busi­ness elec­tron­i­cal­ly on the com­mon por­tal in FORM GST ENR-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.
(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.
(3) Every per­son who is enrolled under sub-rule (1) shall, where required, amend the details fur­nished in FORM GST ENR-01 elec­tron­i­cal­ly on the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.
(4) Sub­ject to the pro­vi­sions of rule 56,-(a) any per­son engaged in the busi­ness of trans­port­ing goods shall main­tain records of goods trans­port­ed, deliv­ered and goods stored in tran­sit by him along­with the Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the reg­is­tered con­sign­er and con­signee for each of his branch­es. (b) every own­er or oper­a­tor of a ware­house or godown shall main­tain books of accounts with respect to the peri­od for which par­tic­u­lar goods remain in the ware­house, includ­ing the par­tic­u­lars relat­ing to dis­patch, move­ment, receipt and dis­pos­al of such goods.
(5) The own­er or the oper­a­tor of the godown shall store the goods in such man­ner that they can be iden­ti­fied item-wise and own­er-wise and shall facil­i­tate any phys­i­cal ver­i­fi­ca­tion or inspec­tion by the prop­er offi­cer on demand. CHAPTER VIII RETURNS
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.(2) The details of out­ward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑1 shall include the –(a) invoice wise details of all -(i) inter-State and intra-State sup­plies made to the reg­is­tered per­sons; and(ii) inter-State sup­plies with invoice val­ue more than two and a half lakh rupees made to the unreg­is­tered persons;
(b) con­sol­i­dat­ed details of all -(i) intra-State sup­plies made to unreg­is­tered per­sons for each rate of tax; and(ii) State wise inter-State sup­plies with invoice val­ue upto two and a half lakh rupees made to unreg­is­tered per­sons for each rate of tax;© deb­it and cred­it notes, if any, issued dur­ing the month for invoic­es issued previously.(3) The details of out­ward sup­plies fur­nished by the sup­pli­er shall be made avail­able elec­tron­i­cal­ly to the con­cerned reg­is­tered per­sons (recip­i­ents) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the com­mon por­tal after the due date of fil­ing of FORM GSTR‑1.(4) The details of inward sup­plies added, cor­rect­ed or delet­ed by the recip­i­ent in his FORM GSTR‑2 under sec­tion 38 or FORM GSTR‑4 or FORM GSTR‑6 under sec­tion 39 shall be made avail­able to the sup­pli­er elec­tron­i­cal­ly in FORM GSTR-1A through the com­mon por­tal and such sup­pli­er may either accept or reject the mod­i­fi­ca­tions made by the recip­i­ent and FORM GSTR‑1 fur­nished ear­li­er by the sup­pli­er shall stand amend­ed to the extent of mod­i­fi­ca­tions accept­ed by him.60. Form and man­ner of fur­nish­ing details of inward sup­plies.- (1) Every reg­is­tered per­son, oth­er than a per­son referred to in sec­tion 14 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017, required to fur­nish the details of inward sup­plies of goods or ser­vices or both received dur­ing a tax peri­od under sub-sec­tion (2) of sec­tion 38 shall, on the basis of details con­tained in Part A, Part B and Part C of FORM GSTR-2A, pre­pare such details as spec­i­fied in sub-sec­tion (1) of the said sec­tion and fur­nish the same in FORM GSTR‑2 elec­tron­i­cal­ly through the com­mon por­tal, either direct­ly or from a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, after includ­ing there­in details of such oth­er inward sup­plies, if any, required to be fur­nished under sub-sec­tion (2) of sec­tion 38.
(2) Every reg­is­tered per­son shall fur­nish the details, if any, required under sub-sec­tion (5) of sec­tion 38 elec­tron­i­cal­ly in FORM GSTR‑2.(3) The reg­is­tered per­son shall spec­i­fy the inward sup­plies in respect of which he is not eli­gi­ble, either ful­ly or par­tial­ly, for input tax cred­it in FORM GSTR‑2 where such eli­gi­bil­i­ty can be deter­mined at the invoice lev­el. (4) The reg­is­tered per­son shall declare the quan­tum of inel­i­gi­ble input tax cred­it on inward sup­plies which is relat­able to non-tax­able sup­plies or for pur­pos­es oth­er than busi­ness and can­not be deter­mined at the invoice lev­el in FORM GSTR‑2.(4A) The details of invoic­es fur­nished by an non-res­i­dent tax­able per­son in his return in FORM GSTR‑5 under rule 63 shall be made avail­able to the recip­i­ent of cred­it in Part A of FORM GSTR 2A elec­tron­i­cal­ly through the com­mon por­tal and the said recip­i­ent may include the same in FORM GSTR‑2.(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 2A elec­tron­i­cal­ly through the com­mon por­tal and the said recip­i­ent may include the same in FORM GSTR‑2.(6) The details of tax deduct­ed at source fur­nished by the deduc­tor under sub-sec­tion (3) of sec­tion 39 in FORM GSTR‑7 shall be made avail­able to the deductee in Part C of FORM GSTR-2A elec­tron­i­cal­ly through the com­mon por­tal and the said deductee may include the same in FORM GSTR‑2.(7) The details of tax col­lect­ed at source fur­nished by an e‑commerce oper­a­tor under sec­tion 52 in FORM GSTR‑8 shall be made avail­able to the con­cerned per­son in Part C of FORM GSTR 2A elec­tron­i­cal­ly through the com­mon por­tal and such per­son may include the same in FORM GSTR‑2.(8) The details of inward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑2 shall include the -(a) invoice wise details of all inter-State and intra-State sup­plies received from reg­is­tered per­sons or unreg­is­tered persons;(b) import of goods and ser­vices made; and© deb­it and cred­it notes, if any, received from supplier.
61. Form and man­ner of sub­mis­sion of month­ly return.- (1) Every reg­is­tered per­son oth­er than a per­son referred to in sec­tion 14 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017 or an Input Ser­vice Dis­trib­u­tor or a non-res­i­dent tax­able per­son or a per­son pay­ing tax under sec­tion 10 or sec­tion 51 or, as the case may be, under sec­tion 52 shall fur­nish a return spec­i­fied under sub-sec­tion (1) of sec­tion 39 in FORM GSTR‑3 elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be elec­tron­i­cal­ly gen­er­at­ed on the basis of infor­ma­tion fur­nished through FORM GSTR‑1, FORM GSTR‑2 and based on oth­er lia­bil­i­ties of pre­ced­ing tax periods.(3) Every reg­is­tered per­son fur­nish­ing the return under sub-rule (1) shall, sub­ject to the pro­vi­sions of sec­tion 49, 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 or elec­tron­ic cred­it ledger and include the details in Part B of the return in FORM GSTR‑3.(4) A reg­is­tered per­son, claim­ing refund of any bal­ance in the elec­tron­ic cash ledger in accor­dance with the pro­vi­sions of sub-sec­tion (6) of sec­tion 49, may claim such refund in Part B of the return in FORM GSTR‑3 and such return shall be deemed to be an appli­ca­tion filed under sec­tion 54. (5) Where the time lim­it for fur­nish­ing of details in FORM GSTR‑1 under sec­tion 37 and in FORM GSTR‑2 under sec­tion 38 has been extend­ed and the cir­cum­stances so war­rant, return in FORM GSTR-3B, in lieu of FORM GSTR‑3, may be fur­nished in such man­ner and sub­ject to such con­di­tions as may be noti­fied by the Commissioner.
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.
(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.

(3) The return fur­nished under sub-rule (1) shall include the -(a) invoice wise inter-State and intra-State inward sup­plies received from reg­is­tered and un-reg­is­tered per­sons; and(b) con­sol­i­dat­ed details of out­ward sup­plies made.
(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.
Expla­na­tion.– For the pur­pos­es of this sub-rule, it is here­by declared that the per­son shall not be eli­gi­ble to avail of input tax cred­it on receipt of invoic­es or deb­it notes from the sup­pli­er for the peri­od pri­or to his opt­ing for the com­po­si­tion scheme.
(5) A reg­is­tered per­son opt­ing to with­draw from the com­po­si­tion scheme at his own motion or where option is with­drawn at the instance of the prop­er offi­cer shall, where required, fur­nish the details relat­ing to the peri­od pri­or to his opt­ing for pay­ment of tax under sec­tion 9 in FORM GSTR- 4 till the due date of fur­nish­ing the return for the quar­ter end­ing Sep­tem­ber of the suc­ceed­ing finan­cial year 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 or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, includ­ing there­in the details of out­ward sup­plies and inward sup­plies and shall pay the tax, inter­est, penal­ty, fees or any oth­er amount payable under the Act or the pro­vi­sions of this Chap­ter with­in twen­ty days after the end of a tax peri­od or with­in sev­en days after the last day of the valid­i­ty peri­od of reg­is­tra­tion, whichev­er is earlier.64. Form and man­ner of sub­mis­sion of return by per­sons pro­vid­ing online infor­ma­tion and  data­base  access  or  retrieval  ser­vices.-  Every  reg­is­tered  per­son  pro­vid­ing   online infor­ma­tion and data base access or retrieval ser­vices from a place out­side India to a per­son in India oth­er than a reg­is­tered per­son shall file return in FORM GSTR-5A on or before the twen­ti­eth day of the month suc­ceed­ing the cal­en­dar month or part thereof.65. Form and man­ner of sub­mis­sion of return by an Input Ser­vice Dis­trib­u­tor.- Every Input Ser­vice Dis­trib­u­tor shall, on the basis of details con­tained in FORM GSTR-6A, and where required, after adding, cor­rect­ing or delet­ing the details, fur­nish elec­tron­i­cal­ly the return in FORM GSTR‑6, con­tain­ing the details of tax invoic­es on which cred­it has been received and those issued under sec­tion 20, through the com­mon por­tal either direct­ly or from a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.
66. Form and man­ner of sub­mis­sion of return by a per­son required to deduct tax at source.- (1) Every reg­is­tered per­son required to deduct tax at source under sec­tion 51 (here­after in this rule referred to as deduc­tor) shall fur­nish a return in FORM GSTR‑7 elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or from a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.
(2) The details fur­nished by the deduc­tor under sub-rule (1) shall be made avail­able elec­tron­i­cal­ly to each of the sup­pli­ers in Part C 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.
(2) The details fur­nished by the oper­a­tor under sub-rule (1) shall be made avail­able elec­tron­i­cal­ly to each of the sup­pli­ers in Part C of FORM GSTR-2A on the com­mon por­tal after the due date of fil­ing of FORM GSTR‑8.

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 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-(a) Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;(b) Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recip­i­ent;© invoice or deb­it note number;(d) invoice or deb­it note  date; and (e) tax amount:Provided that where the time lim­it for fur­nish­ing FORM GSTR‑1 spec­i­fied under sec­tion 37 and FORM GSTR‑2 spec­i­fied under sec­tion 38 has been extend­ed, the date of match­ing relat­ing to claim of input tax cred­it shall also be extend­ed accordingly:Provided fur­ther that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, by order, extend the date of match­ing relat­ing to claim of input tax cred­it to such date as may be spec­i­fied therein.Explanation.-  For the pur­pos­es of this rule, it is here­by declared that –(i) The claim of input tax cred­it in respect of invoic­es and deb­it notes in FORM GSTR‑2 that were accept­ed by the recip­i­ent on the basis of FORM GSTR-2A with­out amend­ment shall be treat­ed as matched if the cor­re­spond­ing sup­pli­er has fur­nished a valid return;(ii) The claim of input tax cred­it shall be con­sid­ered as matched where the amount of input tax cred­it claimed is equal to or less than the out­put tax paid on such tax invoice or deb­it note by the cor­re­spond­ing supplier.

70. Final accep­tance of input tax cred­it and com­mu­ni­ca­tion there­of.- (1) The final accep­tance of claim of input tax cred­it in respect of any tax peri­od, spec­i­fied in   sub-section(2) of sec­tion 42, shall be made avail­able elec­tron­i­cal­ly to the reg­is­tered per­son mak­ing such claim in FORM GST MIS‑1 through the com­mon portal.
(2) The claim of input tax cred­it in respect of any tax peri­od which had been com­mu­ni­cat­ed as mis­matched but is found to be matched after rec­ti­fi­ca­tion by the sup­pli­er or recip­i­ent shall be final­ly accept­ed and made avail­able elec­tron­i­cal­ly to the per­son mak­ing such claim in FORM GST MIS‑1 through the com­mon portal.71. Com­mu­ni­ca­tion and rec­ti­fi­ca­tion of dis­crep­an­cy in claim of input tax cred­it and rever­sal of claim of input tax cred­it.- (1)  Any dis­crep­an­cy in the claim of input tax cred­it in respect of any tax peri­od, spec­i­fied in sub-sec­tion (3) of sec­tion 42 and the details of out­put tax liable to be added under sub-sec­tion (5) of the said sec­tion on account of con­tin­u­a­tion of such dis­crep­an­cy, shall be made avail­able to the recip­i­ent mak­ing such claim elec­tron­i­cal­ly in FORM GST MIS‑1 and to the sup­pli­er elec­tron­i­cal­ly in FORM GST MIS‑2 through the com­mon por­tal on or before the last date of the month in which the match­ing has been car­ried out.(2) A 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) A 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.(4) 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 — (i) 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 or 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‑1 elec­tron­i­cal­ly through the com­mon portal.
73. Match­ing of claim of reduc­tion in the out­put tax lia­bil­i­ty .-The fol­low­ing details relat­ing to the claim of reduc­tion in out­put tax lia­bil­i­ty shall be matched under sec­tion 43 after the due date for fur­nish­ing the return in FORM GSTR‑3, namely:-(a) Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;(b) Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recip­i­ent;© cred­it note number;(d) cred­it note date; and(e) tax amount:Provided that where the time lim­it for fur­nish­ing FORM GSTR‑1 under sec­tion 37 and FORM GSTR‑2 under sec­tion 38 has been extend­ed, the date of match­ing of claim of reduc­tion in the out­put tax lia­bil­i­ty shall be extend­ed accordingly:Provided fur­ther that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, by order, extend the date of match­ing relat­ing to claim of reduc­tion in out­put tax lia­bil­i­ty to such date as may be spec­i­fied therein.Explanation.- For the pur­pos­es of this rule, it is here­by declared that –(i) the claim of reduc­tion in out­put tax lia­bil­i­ty due to issuance of cred­it notes in FORM GSTR‑1 that were accept­ed by the cor­re­spond­ing recip­i­ent in FORM GSTR‑2 with­out amend­ment shall be treat­ed as matched if the said recip­i­ent has fur­nished a valid return.(ii) the claim of reduc­tion in the out­put tax lia­bil­i­ty shall be con­sid­ered as matched where the amount of out­put tax lia­bil­i­ty after tak­ing into account the reduc­tion claimed is equal to or more than the claim of input tax cred­it after tak­ing into account the reduc­tion admit­ted and dis­charged on such cred­it note by the cor­re­spond­ing recip­i­ent in his valid return.

74. Final accep­tance of reduc­tion in out­put tax lia­bil­i­ty and com­mu­ni­ca­tion thereof.-(1) The final accep­tance of claim of reduc­tion in out­put tax lia­bil­i­ty in respect of any tax peri­od, spec­i­fied in sub-sec­tion (2) of sec­tion 43, shall be made avail­able elec­tron­i­cal­ly to the per­son mak­ing such claim in FORM GST MIS‑1 through the com­mon portal.(2) The claim of reduc­tion in out­put tax lia­bil­i­ty in respect of any tax peri­od which had been com­mu­ni­cat­ed as  mis-matched but  is  found to  be matched after rec­ti­fi­ca­tion by    the sup­pli­er or recip­i­ent shall be final­ly accept­ed and made avail­able elec­tron­i­cal­ly to the per­son mak­ing such claim in FORM GST MIS‑1 through the com­mon portal.

75. Com­mu­ni­ca­tion and rec­ti­fi­ca­tion of dis­crep­an­cy in reduc­tion in out­put tax lia­bil­i­ty and rever­sal of claim of reduc­tion.- (1) Any dis­crep­an­cy in claim of reduc­tion in out­put tax lia­bil­i­ty, spec­i­fied in sub-sec­tion (3) of sec­tion 43, and the details of out­put tax lia­bil­i­ty to be added under sub-sec­tion (5) of the said sec­tion on account of con­tin­u­a­tion of such dis­crep­an­cy, shall be made avail­able to the reg­is­tered per­son mak­ing such claim elec­tron­i­cal­ly in FORM GST MIS- 1 and the recip­i­ent elec­tron­i­cal­ly in FORM GST MIS- 2 through the com­mon por­tal on or before the last date of the month in which the match­ing has been car­ried out.(2) A 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) A 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.(4) 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 and deb­it­ed to the elec­tron­ic lia­bil­i­ty reg­is­ter and also shown in his return 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 –(i) rec­ti­fi­ca­tion by a sup­pli­er means delet­ing 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 adding or cor­rect­ing the details of an inward sup­ply so as to match the details of cor­re­spond­ing out­ward sup­ply declared by the supplier.76. Claim of reduc­tion in out­put tax lia­bil­i­ty more than once.- The dupli­ca­tion of claims for reduc­tion in out­put tax lia­bil­i­ty in the details of out­ward sup­plies shall be com­mu­ni­cat­ed to the reg­is­tered per­son in FORM GST MIS‑1 elec­tron­i­cal­ly through the com­mon portal.
77. Refund of inter­est paid on reclaim of rever­sals.- The inter­est to be refund­ed under sub-sec­tion (9) of sec­tion 42 or sub-sec­tion (9) of sec­tion 43 shall be claimed by the reg­is­tered per­son in his return in FORM GSTR‑3 and shall be cred­it­ed to his elec­tron­ic cash ledger in FORM GST PMT-05 and the amount cred­it­ed shall be avail­able for pay­ment of any future lia­bil­i­ty towards inter­est or the tax­able per­son may claim refund of the amount under sec­tion 54.
78. Match­ing of details fur­nished by the e‑Commerce oper­a­tor with the details fur­nished by the sup­pli­er.- The fol­low­ing details relat­ing to the sup­plies made through an e- Com­merce oper­a­tor, as declared in FORM GSTR‑8, shall be matched with the cor­re­spond­ing details declared by the sup­pli­er in FORM GSTR‑1,(a) State of place of sup­ply; and(b) net tax­able val­ue: Pro­vid­ed that where the time lim­it for fur­nish­ing FORM GSTR‑1 under sec­tion 37 has been extend­ed, the date of match­ing of the above men­tioned details shall be extend­ed accordingly.Provided fur­ther that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, by order, extend the date of match­ing to such date as may be spec­i­fied therein.
79. Com­mu­ni­ca­tion and rec­ti­fi­ca­tion of dis­crep­an­cy in details fur­nished by the e- com­merce 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.(2) A 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 (1) may make suit­able rec­ti­fi­ca­tions in the state­ment to be fur­nished for the month in which the dis­crep­an­cy is made available.(4) 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:
Pro­vid­ed that a per­son pay­ing tax under sec­tion 10 shall fur­nish the annu­al return in FORM GSTR-9A.(2) Every elec­tron­ic com­merce oper­a­tor required to col­lect tax at source under sec­tion 52 shall fur­nish annu­al state­ment referred to in sub-sec­tion (5) of the said sec­tion in FORM GSTR — 9B.(3) Every reg­is­tered per­son whose aggre­gate turnover dur­ing a finan­cial year exceeds two crore rupees shall get his accounts audit­ed as spec­i­fied under sub-sec­tion (5) of sec­tion 35 and he shall fur­nish a copy of audit­ed annu­al accounts and a rec­on­cil­i­a­tion state­ment, duly cer­ti­fied, in FORM GSTR-9C, elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.81. Final return.- Every reg­is­tered per­son required to fur­nish a final return under sec­tion 45, shall fur­nish such return elec­tron­i­cal­ly in FORM GSTR-10 through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er. 82. Details of inward sup­plies of per­sons hav­ing Unique Iden­ti­ty Num­ber.- (1) Every per­son who has been issued a Unique Iden­ti­ty Num­ber and claims refund of the tax­es paid on his inward sup­plies, shall fur­nish the details of such sup­plies of tax­able goods or ser­vices or both elec­tron­i­cal­ly in FORM GSTR-11, along with appli­ca­tion for such refund claim, 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-11.83. 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,(i) is a cit­i­zen of India;(ii) is a per­son of sound mind;(iii) is not adju­di­cat­ed as insolvent;(iv) has not been con­vict­ed by a com­pe­tent court; and sat­is­fies any of the fol­low­ing con­di­tions, namely:-(a) that he is a retired offi­cer of the Com­mer­cial Tax Depart­ment of any State Gov­ern­ment or of the Cen­tral Board of Excise and Cus­toms, Depart­ment of Rev­enue, Gov­ern­ment of India, who, dur­ing his ser­vice under the Gov­ern­ment, had worked in a post not low­er than the rank of a Group‑B gazetted offi­cer for a peri­od of not less than two years; or(b) that he has enrolled as a sales tax prac­ti­tion­er or tax return pre­par­er under the exist­ing law for a peri­od of not less than five years;© he has passed,(i) a grad­u­ate or post­grad­u­ate degree or its equiv­a­lent exam­i­na­tion hav­ing a degree in Com­merce, Law, Bank­ing includ­ing High­er Audit­ing, or Busi­ness Admin­is­tra­tion or Busi­ness Man­age­ment from any Indi­an Uni­ver­si­ty estab­lished by any law for the time being in force; or(ii) a degree exam­i­na­tion of any For­eign Uni­ver­si­ty recog­nised by any Indi­an Uni­ver­si­ty as equiv­a­lent to the degree exam­i­na­tion men­tioned in sub-clause (i); or(iii) any oth­er exam­i­na­tion noti­fied by the Gov­ern­ment, on the rec­om­men­da­tion of the Coun­cil, for this pur­pose; or(iv) has passed any of the fol­low­ing exam­i­na­tions, namely:-(a) final exam­i­na­tion of the Insti­tute of Char­tered Accoun­tants of India; or(b) final exam­i­na­tion of the Insti­tute of Cost Accoun­tants of India; or© final exam­i­na­tion of the Insti­tute of Com­pa­ny Sec­re­taries of India. (2) On receipt of the appli­ca­tion referred to in sub-rule (1), the offi­cer autho­rised in this behalf shall, after mak­ing such enquiry as he con­sid­ers nec­es­sary, either enrol the appli­cant as a goods and ser­vices tax prac­ti­tion­er and issue a cer­tifi­cate to that effect in FORM GST PCT-02 or reject his appli­ca­tion where it is found that the appli­cant is not qual­i­fied to be enrolled as a goods and ser­vices tax practitioner.(3) The enrol­ment made under sub-rule (2) shall be valid until it is cancelled:Provided that no per­son enrolled as a goods and ser­vices tax prac­ti­tion­er shall be eli­gi­ble to remain enrolled unless he pass­es such exam­i­na­tion con­duct­ed at such peri­ods and by such author­i­ty as may be noti­fied by the Com­mis­sion­er on the rec­om­men­da­tions of the Council:Provided fur­ther that no per­son to whom the pro­vi­sions of clause (b) of sub-sec­tion (1) apply shall be eli­gi­ble to remain enrolled unless he pass­es the said exam­i­na­tion with­in a peri­od of one year from the appoint­ed date.(4) If any goods and ser­vices tax prac­ti­tion­er is found guilty of mis­con­duct in con­nec­tion with any pro­ceed­ings under the Act, the autho­rised offi­cer may, after giv­ing him a notice to show cause in FORM GST PCT-03 for such mis­con­duct and after giv­ing him a rea­son­able oppor­tu­ni­ty of being heard, by order in FORM GST PCT ‑04 direct that he shall hence­forth be dis­qual­i­fied under sec­tion 48 to func­tion as a goods and ser­vices tax practitioner.(5) Any per­son against whom an order under sub-rule (4) is made may, with­in thir­ty days from the date of issue of such order, appeal to the Com­mis­sion­er against such order.(6) Any reg­is­tered per­son may, at his option, autho­rise a goods and ser­vices tax prac­ti­tion­er on the com­mon por­tal in FORM GST PCT-05 or, at any time, with­draw such autho­ri­sa­tion in FORM GST PCT-05 and the goods and ser­vices tax prac­ti­tion­er so autho­rised shall be allowed to under­take such tasks as indi­cat­ed in the said autho­ri­sa­tion dur­ing the peri­od of authorisation.(7) Where a state­ment required to be fur­nished by a reg­is­tered per­son has been fur­nished by the goods and ser­vices tax prac­ti­tion­er autho­rised by him, a con­fir­ma­tion shall be sought from the reg­is­tered per­son over email or SMS and the state­ment fur­nished by the goods and ser­vices tax prac­ti­tion­er shall be made avail­able to the reg­is­tered per­son on the com­mon portal:Provided that where the reg­is­tered per­son fails to respond to the request for con­fir­ma­tion till the last date of fur­nish­ing of such state­ment, it shall be deemed that he has con­firmed the state­ment fur­nished by the goods and ser­vices tax practitioner.(8) A goods and ser­vices tax prac­ti­tion­er can under­take any or all of the fol­low­ing activ­i­ties on behalf of a reg­is­tered per­son, if so autho­rised by him to-(a) fur­nish the details of out­ward and inward supplies;(b) fur­nish month­ly, quar­ter­ly, annu­al or final return;© make deposit for cred­it into the elec­tron­ic cash ledger;(d) file a claim for refund; and(e) file an appli­ca­tion for amend­ment or can­cel­la­tion of registration:Provided that where any appli­ca­tion relat­ing to a claim for refund or an appli­ca­tion for amend­ment or can­cel­la­tion of reg­is­tra­tion has been sub­mit­ted by the goods and ser­vices tax prac­ti­tion­er autho­rised by the reg­is­tered per­son, a con­fir­ma­tion shall be sought from the reg­is­tered per­son and the appli­ca­tion sub­mit­ted by the said prac­ti­tion­er shall be made avail­able to the reg­is­tered per­son on the com­mon por­tal and such appli­ca­tion shall not be pro­ceed­ed with fur­ther until the reg­is­tered per­son gives his con­sent to the same.(9) Any reg­is­tered per­son opt­ing to fur­nish his return through a goods and ser­vices tax prac­ti­tion­er shall-(a) give his con­sent in FORM GST PCT-05 to any goods and ser­vices tax prac­ti­tion­er to pre­pare and fur­nish his return; and(b) before con­firm­ing sub­mis­sion of any state­ment pre­pared by the goods and ser­vices tax prac­ti­tion­er, ensure that the facts men­tioned in the return are true and correct.(10) The goods and ser­vices tax prac­ti­tion­er shall-(a) pre­pare the state­ments with due dili­gence; and(b) affix his dig­i­tal sig­na­ture on the state­ments pre­pared by him or elec­tron­i­cal­ly ver­i­fy using his credentials.(11) A goods and ser­vices tax prac­ti­tion­er enrolled in any oth­er State or Union ter­ri­to­ry shall be treat­ed as enrolled in the State or Union ter­ri­to­ry for the pur­pos­es spec­i­fied in sub-rule (8).

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.(2) A goods and ser­vices tax prac­ti­tion­er attend­ing on behalf of a reg­is­tered or an un- reg­is­tered per­son in any pro­ceed­ings under the Act before any author­i­ty shall pro­duce before such author­i­ty, if required, a copy of the autho­ri­sa­tion giv­en by such per­son in FORM GST PCT-05. CHAPTER IX PAYMENT OF TAX
85. Elec­tron­ic Lia­bil­i­ty Reg­is­ter.- (1) The elec­tron­ic lia­bil­i­ty reg­is­ter spec­i­fied under sub- sec­tion (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.
(2) The elec­tron­ic lia­bil­i­ty reg­is­ter of the per­son shall be deb­it­ed by-
(a) the amount payable towards tax, inter­est, late fee or any oth­er amount payable as per the return fur­nished by the said person;(b) the amount of tax, inter­est, penal­ty or any oth­er amount payable as deter­mined by a prop­er offi­cer in pur­suance of any pro­ceed­ings under the Act or as ascer­tained by the said per­son;© the amount of tax and inter­est payable as a result of mis­match under sec­tion 42 or sec­tion 43 or sec­tion 50; or(d) any amount of inter­est that may accrue from time to time.
(3) Sub­ject to the pro­vi­sions of sec­tion 49, pay­ment of every lia­bil­i­ty by a reg­is­tered per­son as per his return shall be made by deb­it­ing the elec­tron­ic cred­it ledger main­tained as per rule 86 or the elec­tron­ic cash ledger main­tained as per rule 87 and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be cred­it­ed accordingly.
(4) The amount deduct­ed under sec­tion 51, or the amount col­lect­ed under sec­tion 52, or the amount payable on reverse charge basis, or the amount payable under sec­tion 10, any amount payable towards inter­est, penal­ty, fee or any oth­er amount under the Act shall be paid by deb­it­ing the elec­tron­ic cash ledger main­tained as per rule 87 and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be cred­it­ed accordingly.
(5) Any amount of demand deb­it­ed in the elec­tron­ic lia­bil­i­ty reg­is­ter shall stand reduced to the extent of relief giv­en by the appel­late author­i­ty or Appel­late Tri­bunal or court and the elec­tron­ic tax lia­bil­i­ty reg­is­ter shall be cred­it­ed accordingly.
(6) The amount of penal­ty imposed or liable to be imposed shall stand reduced part­ly or ful­ly, as the case may be, if the tax­able per­son makes the pay­ment of tax, inter­est and penal­ty spec­i­fied in the show cause notice or demand order and the elec­tron­ic lia­bil­i­ty reg­is­ter shall be cred­it­ed accordingly.
(7) A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic lia­bil­i­ty ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.
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 Act on the com­mon por­tal and every claim of input tax cred­it under the Act shall be cred­it­ed to the said ledger. (2) The elec­tron­ic cred­it ledger shall be deb­it­ed to the extent of dis­charge of any lia­bil­i­ty in accor­dance with the pro­vi­sions of sec­tion 49.
(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.
(4) If the refund so filed is reject­ed, either ful­ly or part­ly, the amount deb­it­ed under sub- rule (3), to the extent of rejec­tion, shall be re-cred­it­ed to the elec­tron­ic cred­it ledger by the prop­er offi­cer by an order made in FORM GST PMT-03.
(5) Save as pro­vid­ed in the pro­vi­sions of this Chap­ter, no entry shall be made direct­ly in the elec­tron­ic cred­it ledger under any circumstance.
(6) A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic cred­it ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.
Expla­na­tion.– For the pur­pos­es of this rule, it is here­by clar­i­fied that a refund shall be deemed to be reject­ed, if the appeal is final­ly reject­ed or if the claimant gives an under­tak­ing to the prop­er offi­cer that he shall not file an appeal.
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.
(2) Any per­son, or a per­son on his behalf, shall gen­er­ate a chal­lan in FORM GST PMT-06 on the com­mon por­tal and enter the details of the amount to be deposit­ed by him towards tax, inter­est, penal­ty, fees or any oth­er amount.
(3) The deposit under sub-rule (2) shall be made through any of the fol­low­ing modes, namely:-(i) Inter­net Bank­ing through autho­rised banks;(ii) Cred­it card or Deb­it card through the autho­rised bank;(iii) Nation­al Elec­tron­ic Fund Trans­fer or Real Time Gross Set­tle­ment from any bank; or(iv) Over the Counter pay­ment through autho­rised banks for deposits up to ten thou­sand rupees per chal­lan per tax peri­od, by cash, cheque or demand draft:
Pro­vid­ed that the restric­tion for deposit up to ten thou­sand rupees per chal­lan in case of an Over the Counter pay­ment shall not apply to deposit to be made by –(a) Gov­ern­ment Depart­ments or any oth­er deposit to be made by per­sons as may be noti­fied by the Com­mis­sion­er in this behalf;(b) Prop­er offi­cer or any oth­er offi­cer autho­rised to recov­er out­stand­ing dues from any per­son, whether reg­is­tered or not, includ­ing recov­ery made through attach­ment or sale of mov­able or immov­able prop­er­ties; © Prop­er offi­cer or any oth­er offi­cer autho­rised for the amounts col­lect­ed by way of cash, cheque or demand draft dur­ing any inves­ti­ga­tion or enforce­ment activ­i­ty or any ad hoc deposit:
Pro­vid­ed fur­ther that the chal­lan in FORM GST PMT-06 gen­er­at­ed at the com­mon por­tal shall be valid for a peri­od of fif­teen days.
Expla­na­tion.– For the pur­pos­es of this sub-rule, it is here­by clar­i­fied that for mak­ing pay­ment of any amount indi­cat­ed in the chal­lan, the com­mis­sion, if any, payable in respect of such pay­ment shall be borne by the per­son mak­ing such payment.
(4) Any pay­ment required to be made by a per­son who is not reg­is­tered under the Act, shall be made on the basis of a tem­po­rary iden­ti­fi­ca­tion num­ber gen­er­at­ed through the com­mon portal.
(5) Where the pay­ment is made by way of Nation­al Elec­tron­ic Fund Trans­fer or Real Time Gross Set­tle­ment mode from any bank, the man­date form shall be gen­er­at­ed along with the chal­lan on the com­mon por­tal and the same shall be sub­mit­ted to the bank from where the pay­ment is to be made:Provided that the man­date form shall be valid for a peri­od of fif­teen days from the date of gen­er­a­tion of challan.
(6) On suc­cess­ful cred­it of the amount to the con­cerned gov­ern­ment account main­tained in the autho­rised bank, a Chal­lan Iden­ti­fi­ca­tion Num­ber shall be gen­er­at­ed by the col­lect­ing bank and the same shall be indi­cat­ed in the challan.
(7) On receipt of the Chal­lan Iden­ti­fi­ca­tion Num­ber from the col­lect­ing bank, the said amount shall be cred­it­ed to the elec­tron­ic cash ledger of the per­son on whose behalf the deposit has been made and the com­mon por­tal shall make avail­able a receipt to this effect.
(8) Where the bank account of the per­son con­cerned, or the per­son mak­ing the deposit on his behalf, is deb­it­ed but no Chal­lan Iden­ti­fi­ca­tion Num­ber is gen­er­at­ed or gen­er­at­ed but not com­mu­ni­cat­ed to the com­mon por­tal, the said per­son may rep­re­sent elec­tron­i­cal­ly in FORM GST PMT-07 through the com­mon por­tal to the bank or elec­tron­ic gate­way through which the deposit was initiated.
(9) Any amount deduct­ed under sec­tion 51 or col­lect­ed under sec­tion 52 and claimed in FORM GSTR-02 by the reg­is­tered tax­able per­son from whom the said amount was deduct­ed or, as the case may be, col­lect­ed shall be cred­it­ed to his elec­tron­ic cash ledger in accor­dance with the pro­vi­sions of rule 87.
(10) Where a per­son has claimed refund of any amount from the elec­tron­ic cash ledger, the said amount shall be deb­it­ed to the elec­tron­ic cash ledger.
(11) If the refund so claimed is reject­ed, either ful­ly or part­ly, the amount deb­it­ed under sub-rule (10), to the extent of rejec­tion, shall be cred­it­ed to the elec­tron­ic cash ledger by the prop­er offi­cer by an order made in FORM GST PMT-03. (12) A reg­is­tered per­son shall, upon notic­ing any dis­crep­an­cy in his elec­tron­ic cash ledger, com­mu­ni­cate the same to the offi­cer exer­cis­ing juris­dic­tion in the mat­ter, through the com­mon por­tal in FORM GST PMT-04.
Expla­na­tion 1.- The refund shall be deemed to be reject­ed if the appeal is final­ly rejected.
Expla­na­tion 2.– For the pur­pos­es of this rule, it is here­by clar­i­fied that a refund shall be deemed to be reject­ed, if the appeal is final­ly reject­ed or if the claimant gives an under­tak­ing to the prop­er offi­cer that he shall not file an appeal.

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.
(2) The unique iden­ti­fi­ca­tion num­ber relat­ing to dis­charge of any lia­bil­i­ty shall be indi­cat­ed in the cor­re­spond­ing entry in the elec­tron­ic lia­bil­i­ty register.
(3) A unique iden­ti­fi­ca­tion num­ber shall be gen­er­at­ed at the com­mon por­tal for each cred­it in the elec­tron­ic lia­bil­i­ty reg­is­ter for rea­sons oth­er than those cov­ered under sub-rule (2). CHAPTER X REFUND
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 or 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-01 through 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 shall be filed by the recip­i­ent of deemed export supplies:Provided also that refund of any amount, after adjust­ing the tax payable by the appli­cant out of the advance tax deposit­ed by him under sec­tion 27 at the time of reg­is­tra­tion, shall be claimed in the last return required to be fur­nished by him.(2) The appli­ca­tion under sub-rule (1) shall be accom­pa­nied by any of the fol­low­ing doc­u­men­tary evi­dences in Annex­ure 1 in Form GST RFD-01, as applic­a­ble, to estab­lish that a refund is due to the appli­cant, namely:-(a) the ref­er­ence num­ber of the order and a copy of the order passed by the prop­er offi­cer or an appel­late author­i­ty or Appel­late Tri­bunal or court result­ing in such refund or ref­er­ence num­ber of the pay­ment of the amount spec­i­fied in sub-sec­tion (6) of sec­tion 107 and sub-sec­tion (8) of sec­tion 112 claimed as refund;(b) a state­ment con­tain­ing the num­ber and date of ship­ping bills or bills of export and the num­ber and the date of the rel­e­vant export invoic­es, in a case where the refund is on account of export of goods;© a state­ment con­tain­ing the num­ber and date of invoic­es and the rel­e­vant Bank Real­i­sa­tion Cer­tifi­cates or For­eign Inward Remit­tance Cer­tifi­cates, as the case may be, in a case where the refund is on account of the export of services;(d) a state­ment con­tain­ing the num­ber and date of invoic­es as pro­vid­ed in rule 46 along with the evi­dence regard­ing the endorse­ment spec­i­fied in the sec­ond pro­vi­so to sub-rule (1) in the case of the sup­ply of goods made to a Spe­cial Eco­nom­ic Zone unit or a Spe­cial Eco­nom­ic Zone developer;(e) a state­ment con­tain­ing the num­ber and date of invoic­es, the evi­dence regard­ing the endorse­ment spec­i­fied in the sec­ond pro­vi­so to sub-rule (1) and the details of pay­ment, along with the proof there­of, made by the recip­i­ent to the sup­pli­er for autho­rised oper­a­tions as defined under the Spe­cial Eco­nom­ic Zone Act, 2005, in a case where the refund is on account of sup­ply of ser­vices made to a Spe­cial Eco­nom­ic Zone unit or a Spe­cial Eco­nom­ic Zone developer;(f) a dec­la­ra­tion to the effect that the Spe­cial Eco­nom­ic Zone unit or the Spe­cial Eco­nom­ic Zone devel­op­er has not availed the input tax cred­it of the tax paid by the sup­pli­er of goods or ser­vices or both, in a case where the refund is on account of sup­ply of goods or ser­vices made to a Spe­cial Eco­nom­ic Zone unit or a Spe­cial Eco­nom­ic Zone developer;(g) a state­ment con­tain­ing the num­ber and date of invoic­es along with such oth­er evi­dence as may be noti­fied in this behalf, in a case where the refund is on account of deemed exports;(h) a state­ment con­tain­ing the num­ber and the date of the invoic­es received and issued dur­ing a tax peri­od in a case where the claim per­tains to refund of any unutilised input tax cred­it under sub-sec­tion (3) of sec­tion 54 where the cred­it has accu­mu­lat­ed on account of the rate of tax on the inputs being high­er than the rate of tax on out­put sup­plies, oth­er than nil-rat­ed or ful­ly exempt supplies;(i) the ref­er­ence num­ber of the final assess­ment order and a copy of the said order in a case where the refund aris­es on account of the final­i­sa­tion of pro­vi­sion­al assessment;(j) a state­ment show­ing the details of trans­ac­tions con­sid­ered as intra-State sup­ply but which is sub­se­quent­ly held to be inter-State supply;(k) a state­ment show­ing the details of the amount of claim on account of excess pay­ment of tax;(l) a dec­la­ra­tion to the effect that the inci­dence of tax, inter­est or any oth­er amount claimed as refund has not been passed on to any oth­er per­son, in a case where the amount of refund claimed does not exceed two lakh rupees:Provided that a dec­la­ra­tion is not required to be fur­nished in respect of the cas­es cov­ered under clause (a) or clause (b) or clause © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54;(m) a Cer­tifi­cate in Annex­ure 2 of FORM GST RFD-01 issued by a char­tered accoun­tant or a cost accoun­tant to the effect that the inci­dence of tax, inter­est or any oth­er amount claimed as refund has not been passed on to any oth­er per­son, in a case where the amount of refund claimed exceeds two lakh rupees:Provided that a cer­tifi­cate is not required to be fur­nished in respect of cas­es cov­ered under clause (a) or clause (b) or clause © or clause (d) or clause (f) of sub- sec­tion (8) of sec­tion 54;Explanation.– For the pur­pos­es of this rule– (i) in case of refunds referred to in clause © of sub-sec­tion (8) of sec­tion 54, the expres­sion “invoice” means invoice con­form­ing to the pro­vi­sions con­tained in sec­tion 31;(ii) where the amount of tax has been recov­ered from the recip­i­ent, it shall be deemed that the inci­dence of tax has been passed on to the ulti­mate consumer.(3) Where the appli­ca­tion relates to refund of input tax cred­it, the elec­tron­ic cred­it ledger shall be deb­it­ed by the appli­cant by an amount equal to the refund so claimed.(4) In the case of zero-rat­ed sup­ply of goods or ser­vices or both with­out pay­ment of tax under bond or let­ter of under­tak­ing in accor­dance with the pro­vi­sions of sub-sec­tion (3) of sec­tion 16 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017 (13 of 2017), refund of input tax cred­it shall be grant­ed as per the fol­low­ing for­mu­la ‑Refund Amount = (Turnover of zero-rat­ed sup­ply of goods + Turnover of zero-rat­ed sup­ply of ser­vices) x Net ITC ÷Adjust­ed Total Turnover
Where,-(A) “Refund amount” means the max­i­mum refund that is admissible;(B) “Net ITC” means input tax cred­it availed on inputs and input ser­vices dur­ing the rel­e­vant peri­od;© “Turnover of zero-rat­ed sup­ply of goods” means the val­ue of zero-rat­ed sup­ply of goods made dur­ing the rel­e­vant peri­od with­out pay­ment of tax under bond or let­ter of undertaking;(D) “Turnover of zero-rat­ed sup­ply of ser­vices” means the val­ue of zero-rat­ed sup­ply of ser­vices made with­out pay­ment of tax under bond or let­ter of under­tak­ing, cal­cu­lat­ed in the fol­low­ing man­ner, namely:-Zero-rated sup­ply of ser­vices is the aggre­gate of the pay­ments received dur­ing the rel­e­vant peri­od for zero-rat­ed sup­ply of ser­vices and zero-rat­ed sup­ply of ser­vices where sup­ply has been com­plet­ed for which pay­ment had been received in advance in any peri­od pri­or to the rel­e­vant peri­od reduced by advances received for zero-rat­ed sup­ply of ser­vices for which the sup­ply of ser­vices has not been com­plet­ed dur­ing the rel­e­vant period;(E) “Adjust­ed Total turnover” means the turnover in a State or a Union ter­ri­to­ry, as defined under sub-sec­tion (112) of sec­tion 2, exclud­ing the val­ue of exempt sup­plies oth­er than zero-rat­ed sup­plies, dur­ing the rel­e­vant period;(F) “Rel­e­vant peri­od” means the peri­od for which the claim has been filed.(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
Expla­na­tion.- For the pur­pos­es of this sub rule, the expres­sions “Net ITC” and “Adjust­ed Total turnover” shall have the same mean­ings as assigned to them in sub-rule (4). 90. Acknowl­edge­ment.- (1) Where the appli­ca­tion relates to a claim for refund from the elec­tron­ic cash ledger, an acknowl­edge­ment in FORM GST RFD-02 shall be made avail­able to the appli­cant through the com­mon por­tal elec­tron­i­cal­ly, clear­ly indi­cat­ing the date of fil­ing of the claim for refund and the time peri­od spec­i­fied in sub-sec­tion (7) of sec­tion 54 shall be count­ed from such date of filing.(2) 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.(4) Where defi­cien­cies have been com­mu­ni­cat­ed in FORM GST RFD-03 under the State Goods and Ser­vice Tax Rules, 2017, the same shall also deemed to have been com­mu­ni­cat­ed under this rule along with the defi­cien­cies com­mu­ni­cat­ed under sub-rule (3).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.(2) 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-05 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 or under any exist­ing law, an order giv­ing details of the adjust­ment shall be issued in Part A of FORM GST RFD-07.(2) Where the prop­er offi­cer or the Com­mis­sion­er is of the opin­ion that the amount of refund is liable to be with­held under the pro­vi­sions of sub-sec­tion (10) or, as the case may be, sub-sec­tion (11) of sec­tion 54, he shall pass an order in Part B of FORM GST RFD-07 inform­ing him the rea­sons for with­hold­ing of such refund.(3) Where the prop­er offi­cer is sat­is­fied, for rea­sons to be record­ed in writ­ing, that the whole or any part of the amount claimed as refund is not admis­si­ble or is not payable to the appli­cant, he shall issue a notice in FORM GST RFD-08 to the appli­cant, requir­ing him to fur­nish a reply in FORM GST RFD-09 with­in a peri­od of fif­teen days of the receipt of such notice and after con­sid­er­ing the reply, make an order in FORM GST RFD-06 sanc­tion­ing the amount of refund in whole or part, or reject­ing the said refund claim and the said order shall be made avail­able to the appli­cant elec­tron­i­cal­ly and the pro­vi­sions of sub-rule (1) shall, mutatis mutan­dis, apply to the extent refund is allowed:Provided that no appli­ca­tion for refund shall be reject­ed with­out giv­ing the appli­cant an oppor­tu­ni­ty of being heard.(4) 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-05 for the amount of refund and the same shall be elec­tron­i­cal­ly cred­it­ed to any of the bank accounts of the appli­cant men­tioned in his reg­is­tra­tion par­tic­u­lars and as spec­i­fied in the appli­ca­tion for refund.(5) Where the prop­er offi­cer is sat­is­fied that the amount refund­able under sub-rule (1) or sub-rule (2) is not payable to the appli­cant under sub-sec­tion (8) of sec­tion 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be cred­it­ed to the Con­sumer Wel­fare Fund.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.(2)   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 on delayed refunds.- Where any inter­est is due and payable to the appli­cant under sec­tion 56, the prop­er offi­cer shall make an order along with a 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, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er, along with a state­ment of the inward sup­plies of goods or ser­vices or both in FORM GSTR-11, pre­pared on the basis of the state­ment of the out­ward sup­plies fur­nished by the cor­re­spond­ing sup­pli­ers in FORM GSTR‑1.(2) 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 price of the sup­ply cov­ered under a sin­gle tax invoice exceeds five thou­sand rupees, exclud­ing tax paid, if any;(b) name and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber of the appli­cant is men­tioned in the tax invoice; and© such oth­er restric­tions or con­di­tions as may be spec­i­fied in the noti­fi­ca­tion are satisfied.(4) The pro­vi­sions of rule 92 shall, mutatis mutan­dis, apply for the sanc­tion and pay­ment of refund under this rule.(5) Where an express pro­vi­sion in a treaty or oth­er inter­na­tion­al agree­ment, to which the Pres­i­dent or the Gov­ern­ment of India is a par­ty, is incon­sis­tent with the pro­vi­sions of this Chap­ter, such treaty or inter­na­tion­al agree­ment shall prevail.96. Refund of inte­grat­ed tax paid on goods export­ed out of India.-(1) The ship­ping bill filed by an exporter shall be deemed to be an appli­ca­tion for refund of inte­grat­ed tax paid on the goods export­ed out of India and such appli­ca­tion shall be deemed to have been filed only when:-(a) the per­son in charge of the con­veyance car­ry­ing the export goods duly files an export man­i­fest or an export report cov­er­ing the num­ber and the date of ship­ping bills or bills of export; and(b) the appli­cant has fur­nished a valid return in FORM GSTR‑3 or FORM GSTR- 3B, as the case may be;(2) The details of the rel­e­vant export invoic­es con­tained in FORM GSTR‑1 shall be trans­mit­ted elec­tron­i­cal­ly by the com­mon por­tal to the sys­tem des­ig­nat­ed by the Cus­toms and the said sys­tem shall elec­tron­i­cal­ly trans­mit to the com­mon por­tal, a con­fir­ma­tion that the goods cov­ered by the said invoic­es have been export­ed out of India. (3) Upon the receipt of the infor­ma­tion regard­ing the fur­nish­ing of a valid return in FORM GSTR‑3 or FORM GSTR-3B, as the case may be from the com­mon por­tal, the sys­tem des­ig­nat­ed by the Cus­toms shall process the claim for refund and an amount equal to the inte­grat­ed tax paid in respect of each ship­ping bill or bill of export shall be elec­tron­i­cal­ly cred­it­ed to the bank account of the appli­cant men­tioned in his reg­is­tra­tion par­tic­u­lars and as inti­mat­ed to the Cus­toms authorities.(4) The claim for refund shall be with­held where,-(a) a request has been received from the juris­dic­tion­al Com­mis­sion­er of cen­tral tax, State tax or Union ter­ri­to­ry tax to with­hold the pay­ment of refund due to the per­son claim­ing refund in accor­dance with the pro­vi­sions of sub-sec­tion (10) or  sub-section(11) of sec­tion 54; or(b) the prop­er offi­cer of Cus­toms deter­mines that the goods were export­ed in vio­la­tion of the pro­vi­sions of the Cus­toms Act, 1962.(5) Where refund is with­held in accor­dance with the pro­vi­sions of clause (a) of sub-rule (4), the prop­er offi­cer of inte­grat­ed tax at the Cus­toms sta­tion shall inti­mate the appli­cant and the juris­dic­tion­al Com­mis­sion­er of cen­tral tax, State tax or Union ter­ri­to­ry tax, as the case may be, and a copy of such inti­ma­tion shall be trans­mit­ted to the com­mon portal.(6) Upon trans­mis­sion of the inti­ma­tion under sub-rule (5), the prop­er offi­cer of cen­tral tax or State tax or Union ter­ri­to­ry tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.(7) Where the appli­cant becomes enti­tled to refund of the amount with­held under clause (a) of sub-rule (4), the con­cerned juris­dic­tion­al offi­cer of cen­tral tax, State tax or Union ter­ri­to­ry tax, as the case may be, shall pro­ceed to refund the amount after pass­ing an order in FORM GST RFD-06.(8) The Cen­tral Gov­ern­ment may pay refund of the inte­grat­ed tax to the Gov­ern­ment of Bhutan on the exports to Bhutan for such class of goods as may be noti­fied in this behalf and where such refund is paid to the Gov­ern­ment of Bhutan, the exporter shall not be paid any refund of the inte­grat­ed tax.96A. Refund of inte­grat­ed tax paid on export of goods or ser­vices under bond or Let­ter of Under­tak­ing.- (1) Any reg­is­tered per­son avail­ing the option to sup­ply goods or ser­vices for export with­out pay­ment of inte­grat­ed tax shall fur­nish, pri­or to export, a bond or a Let­ter of Under­tak­ing in FORM GST RFD-11 to the juris­dic­tion­al Com­mis­sion­er, bind­ing him­self to pay the tax due along with the inter­est spec­i­fied under sub-sec­tion (1) of sec­tion 50 with­in a peri­od of —(a) fif­teen days after the expiry of three months 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, or such fur­ther peri­od as may be allowed by the Com­mis­sion­er, from the date of issue of the invoice for export, if the pay­ment of such ser­vices is not received by the exporter in con­vert­ible for­eign exchange.(2) 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.(3) Where the goods are not export­ed with­in the time spec­i­fied in sub-rule (1) and the reg­is­tered per­son fails to pay the amount men­tioned in the said sub-rule, the export as allowed under bond or Let­ter of Under­tak­ing shall be with­drawn forth­with and the said amount shall be recov­ered from the reg­is­tered per­son in accor­dance with the pro­vi­sions of sec­tion 79.(4) The export as allowed under bond or Let­ter of Under­tak­ing with­drawn in terms of sub- rule (3) shall be restored imme­di­ate­ly when the reg­is­tered per­son pays the amount due.(5) The Board, by way of noti­fi­ca­tion, may spec­i­fy the con­di­tions and safe­guards under which a Let­ter of Under­tak­ing may be fur­nished in place of a bond.(6) The pro­vi­sions of sub rule (1) shall apply, mutatis mutan­dis, in respect of zero-rat­ed sup­ply of goods or ser­vices or both to a Spe­cial Eco­nom­ic Zone devel­op­er or a Spe­cial Eco­nom­ic Zone unit with­out pay­ment of inte­grat­ed tax.”;97. Con­sumer Wel­fare Fund.- (1) All cred­its to the Con­sumer Wel­fare Fund shall be made under sub-rule (5) of rule 92.(2) Any amount, hav­ing been cred­it­ed to the Fund, ordered or direct­ed as payable to any claimant by orders of the prop­er offi­cer, appel­late author­i­ty or Appel­late Tri­bunal or court, shall be paid from the Fund.(3) Any util­i­sa­tion of amount from the Con­sumer Wel­fare Fund under sub-sec­tion (1) of sec­tion 58 shall be made by deb­it­ing the Con­sumer Wel­fare Fund account and cred­it­ing the account to which the amount is trans­ferred for utilisation.(4) The Gov­ern­ment shall, by an order, con­sti­tute a Stand­ing Com­mit­tee with a Chair­man, a Vice-Chair­man, a Mem­ber Sec­re­tary and such oth­er Mem­bers as it may deem fit and the Com­mit­tee shall make rec­om­men­da­tions for prop­er util­i­sa­tion of the mon­ey cred­it­ed to the Con­sumer Wel­fare Fund for wel­fare of the consumers.(5) The Com­mit­tee shall meet as and when nec­es­sary, but not less than once in three months.(6) Any agency or organ­i­sa­tion engaged in con­sumer wel­fare activ­i­ties for a peri­od of three years reg­is­tered under the pro­vi­sions of the Com­pa­nies Act, 2013 (18 of 2013) or under any oth­er law for the time being in force, includ­ing vil­lage or man­dal or sami­ti lev­el co-oper­a­tives of con­sumers espe­cial­ly Women, Sched­uled Castes and Sched­uled Tribes, or any indus­try as defined in the Indus­tri­al Dis­putes Act, 1947 (14 of 1947) rec­om­mend­ed by the Bureau of Indi­an Stan­dards to be engaged for a peri­od of five years in viable and use­ful research activ­i­ty which has made, or is like­ly to make, sig­nif­i­cant con­tri­bu­tion in for­mu­la­tion of stan­dard mark of the prod­ucts of mass con­sump­tion, the Cen­tral Gov­ern­ment or the State Gov­ern­ment may make an appli­ca­tion for a grant from the Con­sumer Wel­fare Fund:Provided that a con­sumer may make appli­ca­tion for reim­burse­ment of legal expens­es incurred by him as a com­plainant in a con­sumer dis­pute, after its final adjudication.(7) All appli­ca­tions for grant from the Con­sumer Wel­fare Fund shall be made by the appli­cant Mem­ber Sec­re­tary, but the Com­mit­tee shall not con­sid­er an appli­ca­tion, unless it has been inquired into in mate­r­i­al details and rec­om­mend­ed for con­sid­er­a­tion accord­ing­ly, by the Mem­ber Sec­re­tary. (8) The Com­mit­tee shall have pow­ers ‑a. to require any appli­cant to pro­duce before it, or before a duly autho­rised Offi­cer of the Gov­ern­ment such books, accounts, doc­u­ments, instru­ments, or com­modi­ties in cus­tody and con­trol of the appli­cant, as may be nec­es­sary for prop­er eval­u­a­tion of the application;b. to require any appli­cant to allow entry and inspec­tion of any premis­es, from which activ­i­ties claimed to be for the wel­fare of con­sumers are stat­ed to be car­ried on, to a duly autho­rised offi­cer of the Cen­tral Gov­ern­ment or, as the case may be, State Government;c. to get the accounts of the appli­cants audit­ed, for ensur­ing prop­er util­i­sa­tion of the grant;d. to require any appli­cant, in case of any default, or sup­pres­sion of mate­r­i­al infor­ma­tion on his part, to refund in lump-sum, the sanc­tioned grant to the Com­mit­tee, and to be sub­ject to pros­e­cu­tion under the Act;e. to recov­er any sum due from any appli­cant in accor­dance with the pro­vi­sions of the Act;f. to require any appli­cant, or class of appli­cants to sub­mit a peri­od­i­cal report, indi­cat­ing prop­er util­i­sa­tion of the grant;g. to reject an appli­ca­tion placed before it on account of fac­tu­al incon­sis­ten­cy, or inac­cu­ra­cy in mate­r­i­al particulars;h. to rec­om­mend min­i­mum finan­cial assis­tance, by way of grant to an appli­cant, hav­ing regard to his finan­cial sta­tus, and impor­tance and util­i­ty of nature of activ­i­ty under pur­suit, after ensur­ing that the finan­cial assis­tance pro­vid­ed shall not be misutilised;i. to iden­ti­fy ben­e­fi­cial and safe sec­tors, where invest­ments out of Con­sumer Wel­fare Fund may be made and make rec­om­men­da­tions, accordingly;j. to relax the con­di­tions required for the peri­od of engage­ment in con­sumer wel­fare activ­i­ties of an applicant;k. to make guide­lines for the man­age­ment, admin­is­tra­tion and audit of the Con­sumer Wel­fare Fund.(9) The Cen­tral Con­sumer Pro­tec­tion Coun­cil and the Bureau of Indi­an Stan­dards shall rec­om­mend to the Goods and Ser­vices Tax Coun­cil, the broad guide­lines for con­sid­er­ing the projects or pro­pos­als for the pur­pose of incur­ring expen­di­ture from the Con­sumer Wel­fare Fund. CHAPTER XI ASSESSMENT AND AUDIT
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-01 on the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.
(2) The prop­er offi­cer may, on receipt of the appli­ca­tion under sub-rule (1), issue a notice in FORM GST ASMT-02 requir­ing the reg­is­tered per­son to fur­nish addi­tion­al infor­ma­tion or doc­u­ments in sup­port of his request and the appli­cant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in per­son before the said offi­cer if he so desires.
(3) The prop­er offi­cer shall issue an order in FORM GST ASMT-04 allow­ing the pay­ment of tax on a pro­vi­sion­al basis indi­cat­ing the val­ue or the rate or both on the basis of which the assess­ment is to be allowed on a pro­vi­sion­al basis and the amount for which the bond is to be exe­cut­ed and secu­ri­ty to be fur­nished not exceed­ing twen­ty five per cent. of the amount cov­ered under the bond.
(4) The reg­is­tered per­son shall exe­cute a bond in accor­dance with the pro­vi­sions of sub-section(2) of sec­tion 60 in FORM GST ASMT-05 along with a secu­ri­ty in the form of a bank guar­an­tee for an amount as deter­mined under sub-rule (3):
Pro­vid­ed that a bond fur­nished to the prop­er offi­cer under the State Goods and Ser­vices Tax Act or Inte­grat­ed Goods and Ser­vices Tax Act shall be deemed to be a bond fur­nished under the pro­vi­sions of the Act and the rules made thereunder.
Expla­na­tion.- For the pur­pos­es of this rule, the expres­sion “amount” shall include the amount of inte­grat­ed tax, cen­tral tax, State tax or Union ter­ri­to­ry tax and cess payable in respect of the transaction.
(5) The prop­er offi­cer shall issue a notice in FORM GST ASMT-06, call­ing for infor­ma­tion and records required for final­iza­tion of assess­ment under sub-sec­tion (3) of sec­tion 60 and shall issue a final assess­ment order, spec­i­fy­ing the amount payable by the reg­is­tered per­son or the amount refund­able, if any, in FORM GST ASMT-07.
(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).
(7) The prop­er offi­cer shall release the secu­ri­ty fur­nished under sub-rule (4), after ensur­ing that the appli­cant has paid the amount spec­i­fied in sub-rule (5) and issue an order in FORM GST ASMT–09 with­in a peri­od of sev­en work­ing days from the date of the receipt of the appli­ca­tion under sub-rule (6).

99. Scruti­ny of returns.- (1) Where any return fur­nished by a reg­is­tered per­son is select­ed for scruti­ny, the prop­er offi­cer shall scru­ti­nize the same in accor­dance with the pro­vi­sions of sec­tion 61 with ref­er­ence to the infor­ma­tion avail­able with him, and in case of any dis­crep­an­cy, he shall issue a notice to the said per­son in FORM GST ASMT-10, inform­ing him of such dis­crep­an­cy and seek­ing his expla­na­tion there­to with­in such time, not exceed­ing thir­ty days from the date of ser­vice of the notice or such fur­ther peri­od as may be   per­mit­ted by him and also, where pos­si­ble, quan­ti­fy­ing the amount of tax, inter­est and any oth­er amount payable in rela­tion to such discrepancy.(2) The reg­is­tered per­son may accept the dis­crep­an­cy men­tioned in the notice issued under sub-rule (1), and pay the tax, inter­est and any oth­er amount aris­ing from such dis­crep­an­cy and inform the same or fur­nish an expla­na­tion for the dis­crep­an­cy in FORM GST ASMT-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) The prop­er offi­cer shall issue a notice to a tax­able per­son in accor­dance with the pro­vi­sions of sec­tion 63 in FORM GST ASMT-14 con­tain­ing the grounds on which the assess­ment is pro­posed to be made on best judg­ment basis and after allow­ing a time of fif­teen days to such per­son to fur­nish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of sum­ma­ry assess­ment under sub-sec­tion (1) of sec­tion 64 shall be issued in FORM GST ASMT-16.
(4) The per­son referred to in sub-sec­tion (2) of sec­tion 64 may file an appli­ca­tion for with­draw­al of the sum­ma­ry assess­ment order in FORM GST ASMT–17.
(5) The order of with­draw­al or, as the case may be, rejec­tion of the appli­ca­tion under sub- sec­tion (2) of sec­tion 64 shall be issued in FORM GST ASMT-18.

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.
(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.
(3) The prop­er offi­cer autho­rised to con­duct audit of the records and the books of account of the reg­is­tered per­son shall, with the assis­tance of the team of offi­cers and offi­cials accom­pa­ny­ing him, ver­i­fy the doc­u­ments on the basis of which the books of account are main­tained and the returns and state­ments fur­nished under the pro­vi­sions of the Act and the rules made there­un­der, the cor­rect­ness of the turnover, exemp­tions and deduc­tions claimed, the rate of tax applied in respect of the sup­ply of goods or ser­vices or both, the input tax cred­it availed and utilised, refund claimed, and oth­er rel­e­vant issues and record the obser­va­tions in his audit notes.
(4) The prop­er offi­cer may inform the reg­is­tered per­son of the dis­crep­an­cies noticed, if any, as observed in the audit and the said per­son may file his reply and the prop­er offi­cer shall finalise the find­ings of the audit after due con­sid­er­a­tion of the reply furnished.
(5) On con­clu­sion of the audit, the prop­er offi­cer shall inform the find­ings of audit to the reg­is­tered per­son in accor­dance with the pro­vi­sions of sub-sec­tion (6) of sec­tion 65 in FORM GST ADT-02. 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-03 to the reg­is­tered per­son to get his records audit­ed by a char­tered accoun­tant or a cost accoun­tant spec­i­fied in the said direction.
(2) On con­clu­sion of the spe­cial audit, the reg­is­tered per­son shall be informed of the find­ings of the spe­cial audit in FORM GST ADT-04. CHAPTER – XII ADVANCE RULING
103. Qual­i­fi­ca­tion and appoint­ment of mem­bers of the Author­i­ty for Advance Rul­ing.- The Cen­tral Gov­ern­ment and the State Gov­ern­ment shall appoint offi­cer of the rank of Joint Com­mis­sion­er as mem­ber of the Author­i­ty for Advance Ruling.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.(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.(2) An appeal against the advance rul­ing issued under sub-sec­tion (6) of sec­tion 98 shall be made by the con­cerned offi­cer or the juris­dic­tion­al offi­cer referred to in sec­tion 100 on the com­mon por­tal in FORM GST ARA-03 and no fee shall be payable by the said offi­cer for fil­ing the appeal.(3) The appeal referred to in sub-rule (1) or sub-rule (2), the ver­i­fi­ca­tion con­tained there­in and all the rel­e­vant doc­u­ments accom­pa­ny­ing such appeal shall be signed,-(a) in the case of the con­cerned offi­cer or juris­dic­tion­al offi­cer, by an offi­cer autho­rised in writ­ing by such offi­cer; and(b) in the case of an appli­cant, in the man­ner spec­i­fied in rule 26.
107. Cer­ti­fi­ca­tion of copies of the advance rul­ings pro­nounced by the Appel­late Author­i­ty. — A copy of the advance rul­ing pro­nounced by the Appel­late Author­i­ty for Advance Rul­ing and duly signed by the Mem­bers shall be sent to-(a) the appli­cant and the appellant;(b) the con­cerned offi­cer of  cen­tral tax and State or Union ter­ri­to­ry tax;© the juris­dic­tion­al offi­cer of cen­tral tax and State or Union ter­ri­to­ry tax; and(d) the Authority,
in accor­dance with the pro­vi­sions of sub-sec­tion (4) of sec­tion 101 of the Act. CHAPTER – XIII APPEALS AND REVISION

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.
(2) The grounds of appeal and the form of ver­i­fi­ca­tion as con­tained in FORM GST APL- 01 shall be signed in the man­ner spec­i­fied in rule 26.
(3) A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of fil­ing the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing appeal num­ber shall be issued there­after in FORM GST APL-02 by the Appel­late Author­i­ty or an offi­cer autho­rised by him in this behalf:
Pro­vid­ed that where the cer­ti­fied copy of the deci­sion or order is sub­mit­ted with­in sev­en days from the date of fil­ing the FORM GST APL-01, the date of fil­ing of the appeal shall be the date of the issue of the pro­vi­sion­al acknowl­edge­ment and where the said copy is sub­mit­ted after sev­en days, the date of fil­ing of the appeal shall be the date of the sub­mis­sion of such copy.
Expla­na­tion.– For the pro­vi­sions of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment, indi­cat­ing the appeal num­ber, is issued.
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.
(2) A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of the fil­ing the appli­ca­tion under sub-rule (1) and an appeal num­ber shall be gen­er­at­ed by the Appel­late Author­i­ty or an offi­cer autho­rised by him in this behalf.
110. Appeal to the Appel­late Tri­bunal.- (1) An appeal to the Appel­late Tri­bunal under sub- sec­tion (1) of sec­tion 112 shall be filed along with the rel­e­vant doc­u­ments either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-05, on the com­mon por­tal and a pro­vi­sion­al acknowl­edge­ment shall be issued to the appel­lant immediately.
(2) A mem­o­ran­dum of cross-objec­tions to the Appel­late Tri­bunal under sub-sec­tion (5) of sec­tion 112 shall be filed either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-06.
(3) The appeal and the mem­o­ran­dum of cross objec­tions shall be signed in the man­ner spec­i­fied in rule 26.
(4) A cer­ti­fied copy of the deci­sion or order appealed against along with fees as spec­i­fied in sub-rule (5) shall be sub­mit­ted to the Reg­is­trar with­in sev­en days of the fil­ing of the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing the appeal num­ber shall be issued there­after in FORM GST APL-02 by the Reg­is­trar: Pro­vid­ed that where the cer­ti­fied copy of the deci­sion or order is sub­mit­ted with­in sev­en days from the date of fil­ing the FORM GST APL-05, the date of fil­ing of the appeal shall be the date of the issue of the pro­vi­sion­al acknowl­edge­ment and where the said copy is sub­mit­ted after sev­en days, the date of fil­ing of the appeal shall be the date of the sub­mis­sion of such copy.
Expla­na­tion.– For the pur­pos­es of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment indi­cat­ing the appeal num­ber is issued.
(5) The fees for fil­ing of appeal or restora­tion of appeal shall be one thou­sand rupees for every one lakh rupees of tax or input tax cred­it involved or the dif­fer­ence in tax or input tax cred­it involved or the amount of fine, fee or penal­ty deter­mined in the order appealed against, sub­ject to a max­i­mum of twen­ty five thou­sand rupees.
(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.
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.
(2) A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of fil­ing the appli­ca­tion under sub-rule (1) and an appeal num­ber shall be gen­er­at­ed by the Registrar.
112. Pro­duc­tion of addi­tion­al evi­dence before the Appel­late Author­i­ty or the Appel­late Tri­bunal.- (1) The appel­lant shall not be allowed to pro­duce before the Appel­late Author­i­ty or the Appel­late Tri­bunal any evi­dence, whether oral or doc­u­men­tary, oth­er than the evi­dence pro­duced by him dur­ing the course of the pro­ceed­ings before the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty except in the fol­low­ing cir­cum­stances, namely:-

(a) where the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty has refused to admit evi­dence which ought to have been admit­ted; or(b) where the appel­lant was pre­vent­ed by suf­fi­cient cause from pro­duc­ing the evi­dence which he was called upon to pro­duce by the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty; or© where the appel­lant was pre­vent­ed by suf­fi­cient cause from pro­duc­ing before the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty any evi­dence which is rel­e­vant to any ground of appeal; or(d) where the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty has made the order appealed against with­out giv­ing suf­fi­cient oppor­tu­ni­ty to the appel­lant to adduce evi­dence rel­e­vant to any ground of appeal.(2) No evi­dence shall be admit­ted under sub-rule (1) unless the Appel­late Author­i­ty or the Appel­late Tri­bunal records in writ­ing the rea­sons for its admission.(3) The Appel­late Author­i­ty or the Appel­late Tri­bunal shall not take any evi­dence pro­duced under sub-rule (1) unless the adju­di­cat­ing author­i­ty or an offi­cer autho­rised in this behalf by the said author­i­ty has been allowed a rea­son­able opportunity -
(a) to exam­ine the evi­dence or doc­u­ment or to cross-exam­ine any wit­ness pro­duced by the appel­lant; or (b) to pro­duce any evi­dence or any wit­ness in rebut­tal of the evi­dence pro­duced by the appel­lant under sub-rule (1).
(4) Noth­ing con­tained in this rule shall affect the pow­er of the Appel­late Author­i­ty or the Appel­late Tri­bunal to direct the pro­duc­tion of any doc­u­ment, or the exam­i­na­tion of any wit­ness, to enable it to dis­pose of the appeal.
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.
(2) The juris­dic­tion­al offi­cer shall issue a state­ment in FORM GST APL-04 clear­ly indi­cat­ing the final amount of demand con­firmed by the Appel­late Tribunal.
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 © 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. CHAPTER XIV TRANSITIONAL PROVISIONS
117. Tax or duty cred­it car­ried for­ward under any exist­ing law or on goods held in stock on the appoint­ed day.- (1) Every reg­is­tered per­son enti­tled to take cred­it of input tax under sec­tion 140 shall, with­in nine­ty days of the appoint­ed day, sub­mit a dec­la­ra­tion elec­tron­i­cal­ly in FORM GST TRAN‑1, duly signed, on the com­mon por­tal spec­i­fy­ing there­in, sep­a­rate­ly, the amount of input tax cred­it of eli­gi­ble duties and tax­es, as defined in Expla­na­tion 2 to sec­tion 140, to which he is enti­tled under the pro­vi­sions of the said section:Provided that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, extend the peri­od of nine­ty days by a fur­ther peri­od not exceed­ing nine­ty days.Provided fur­ther that where the inputs have been received from an Export Ori­ent­ed Unit or a unit locat­ed in Elec­tron­ic Hard­ware Tech­nol­o­gy Park, the cred­it shall be allowed to the extent as pro­vid­ed in sub-rule (7) of rule 3 of the CENVAT Cred­it Rules, 2004.
(2) Every dec­la­ra­tion under sub-rule (1) shall-(a) in the case of a claim under sub-sec­tion (2) of sec­tion 140, spec­i­fy sep­a­rate­ly the fol­low­ing par­tic­u­lars in respect of every item of cap­i­tal goods as on the appoint­ed day-(i) the amount of tax or duty availed or uti­lized by way of input tax cred­it under each of the exist­ing laws till the appoint­ed day; and(ii) the amount of tax or duty yet to be availed or uti­lized by way of input tax cred­it under each of the exist­ing laws till the appoint­ed day;(b) in the case of a claim under sub-sec­tion (3) or clause (b) of sub-sec­tion (4) or sub- sec­tion (6) or sub-sec­tion (8) of sec­tion 140, spec­i­fy sep­a­rate­ly the details of stock held on the appoint­ed day;© in the case of a claim under sub-sec­tion (5) of sec­tion 140, fur­nish the fol­low­ing details, namely:—(i) the name of the sup­pli­er, ser­i­al num­ber and date of issue of the invoice by the sup­pli­er or any doc­u­ment on the basis of which cred­it of input tax was admis­si­ble under the exist­ing law;(ii) the descrip­tion and val­ue of the goods or services;(iii) the quan­ti­ty in case of goods and the unit or unit quan­ti­ty code thereof;(iv) the amount of eli­gi­ble tax­es and duties or, as the case may be, the val­ue added tax [or entry tax] charged by the sup­pli­er in respect of the goods or ser­vices; and(v) the date on which the receipt of goods or ser­vices is entered in the books of account of the recipient.
(3) The amount of cred­it spec­i­fied in the appli­ca­tion in FORM GST TRAN‑1 shall be cred­it­ed to the elec­tron­ic cred­it ledger of the appli­cant main­tained in FORM GST PMT‑2 on the com­mon por­tal. (4) (a) (i) A reg­is­tered per­son who was not reg­is­tered under the exist­ing law shall, in accor­dance with the pro­vi­so to sub-sec­tion (3) of sec­tion 140, be allowed to avail of input tax cred­it on goods (on which the duty of cen­tral excise or, as the case may be, addi­tion­al duties of cus­toms under sub-sec­tion (1) of sec­tion 3 of the Cus­toms Tar­iff Act, 1975, is levi­able) held in stock on the appoint­ed day in respect of which he is not in pos­ses­sion of any doc­u­ment evi­denc­ing pay­ment of cen­tral excise duty.(ii) The input tax cred­it referred to in sub-clause (i) shall be allowed at the rate of six­ty per cent. on such goods which attract cen­tral tax at the rate of nine per cent. or more and forty per cent. for oth­er goods of the cen­tral tax applic­a­ble on sup­ply of such goods after the appoint­ed date and shall be cred­it­ed after the cen­tral tax payable on such sup­ply has been paid:Provided that where inte­grat­ed tax is paid on such goods, the amount of cred­it shall be allowed at the rate of thir­ty per cent. and twen­ty per cent. respec­tive­ly of the said tax;(iii) The scheme shall be avail­able for six tax peri­ods from the appoint­ed date.(b) The cred­it of cen­tral tax shall be availed sub­ject to sat­is­fy­ing the fol­low­ing con­di­tions, namely:-(i) such goods were not uncon­di­tion­al­ly exempt from the whole of the duty of excise spec­i­fied in the First Sched­ule to the Cen­tral Excise Tar­iff Act, 1985 or were not nil rat­ed in the said Schedule;(ii) the doc­u­ment for pro­cure­ment of such goods is avail­able with the registeredperson;(iii) the reg­is­tered per­son avail­ing of this scheme and hav­ing fur­nished the details  ofs­tock 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;(iv) the amount of cred­it allowed shall be cred­it­ed to the elec­tron­ic cred­it ledger of the appli­cant main­tained in FORM GST PMT‑2 on the com­mon por­tal; and(v) the stock of goods on which the cred­it is availed is so stored that it can be eas­i­ly iden­ti­fied by the reg­is­tered person.
118. Dec­la­ra­tion to be made under clause © of sub-sec­tion (11) of sec­tion 142.- Every per­son to whom the pro­vi­sion of clause © of sub-sec­tion (11) of sec­tion 142 applies, shall with­in a peri­od of nine­ty days of the appoint­ed day, 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 nine­ty days of the appoint­ed day, 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 nine­ty days of the appoint­ed day, 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. CHAPTER XV ANTI-PROFITEERING
122. Con­sti­tu­tion of the Author­i­ty.- The Author­i­ty shall con­sist of,-(a) a Chair­man who holds or has held a post equiv­a­lent in rank to a Sec­re­tary to the Gov­ern­ment of India; and(b) four Tech­ni­cal Mem­bers who are or have been Com­mis­sion­ers of State tax or cen­tral tax or have held an equiv­a­lent post under the exist­ing law,
to be nom­i­nat­ed by the Council.123. Con­sti­tu­tion of the Stand­ing Com­mit­tee and Screen­ing Com­mit­tees.- (1) The Coun­cil may con­sti­tute a Stand­ing Com­mit­tee on Anti-prof­i­teer­ing which shall con­sist of such offi­cers of the State Gov­ern­ment and Cen­tral Gov­ern­ment as may be nom­i­nat­ed by it.(2) A State lev­el Screen­ing Com­mit­tee shall be con­sti­tut­ed in each State by the State Gov­ern­ments which shall con­sist of-(a) one offi­cer of the State Gov­ern­ment, to be nom­i­nat­ed by the Com­mis­sion­er, and(b) one offi­cer of the Cen­tral Gov­ern­ment, to be nom­i­nat­ed by the Chief Commissioner.124. Appoint­ment, salary, allowances and oth­er terms and con­di­tions of ser­vice of the Chair­man and Mem­bers of the Author­i­ty:- (1) The  Chair­man  and  Mem­bers ofthe Author­i­ty shall be appoint­ed by the Cen­tral Gov­ern­ment on the rec­om­men­da­tions of a Selec­tion Com­mit­tee to be con­sti­tut­ed for the pur­pose by the Council.(2) The Chair­man shall be paid a month­ly salary of Rs. 2,25,000 (fixed) and oth­er allowances and ben­e­fits as are admis­si­ble to a Cen­tral Gov­ern­ment offi­cer hold­ing posts car­ry­ing the same pay:Provided that where a retired offi­cer is select­ed as a Chair­man, he shall be paid a month­ly salary of Rs. 2,25,000 reduced by the amount of pension.(3) The Tech­ni­cal Mem­ber shall be paid a month­ly salary of Rs. 2,05,400 (fixed) and shall be enti­tled to draw allowances as are admis­si­ble to a Gov­ern­ment of India offi­cer hold­ing Group ‘A’ post car­ry­ing the same pay:Provided that where a retired offi­cer is select­ed as a Tech­ni­cal Mem­ber, he shall be paid a month­ly salary of Rs. 2,05,400 reduced by the amount of pension.(4) The Chair­man shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of six­ty- five years, whichev­er is ear­li­er and shall be eli­gi­ble for reappointment:Provided that per­son shall not be select­ed as the Chair­man, if he has attained the age of six­ty-two years.(5) The Tech­ni­cal Mem­ber of the Author­i­ty shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of six­ty-five years, whichev­er is ear­li­er and shall be eli­gi­ble for reap­point­ment: Pro­vid­ed that per­son shall not be select­ed as a Tech­ni­cal Mem­ber if he has attained the age of six­ty-two years.125. Sec­re­tary to the Author­i­ty.- The Addi­tion­al Direc­tor Gen­er­al of Safe­guards under the Board shall be the 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. Duties of the Author­i­ty.- It shall be the duty of the Authority,-(i) to deter­mine whether any reduc­tion in the rate of tax on any sup­ply of goods or ser­vices or the ben­e­fit of input tax cred­it has been passed on to the recip­i­ent by way of com­men­su­rate reduc­tion in prices;(ii) to iden­ti­fy the reg­is­tered per­son who has not passed on the ben­e­fit of reduc­tion in the rate of tax on sup­ply of goods or ser­vices or the ben­e­fit of input tax cred­it­to the recip­i­ent by way of com­men­su­rate reduc­tion in prices;
(iii) to 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 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;© impo­si­tion of penal­ty as spec­i­fied in the Act; and(d) can­cel­la­tion of reg­is­tra­tion under the Act.
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 Safe­guards for a detailed investigation.(2) The Direc­tor Gen­er­al of Safe­guards 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.(3) The Direc­tor Gen­er­al of Safe­guards shall, before ini­ti­a­tion of the inves­ti­ga­tion, issue a notice to the inter­est­ed par­ties con­tain­ing, inter alia, infor­ma­tion on the fol­low­ing, namely:-(a) the descrip­tion of the goods or ser­vices in respect of which the pro­ceed­ings have been initiated;(b) sum­ma­ry of the state­ment of facts on which the alle­ga­tions are based; and© the time lim­it allowed to the inter­est­ed par­ties and oth­er per­sons who may have infor­ma­tion relat­ed to the pro­ceed­ings for fur­nish­ing their reply.(4) The Direc­tor Gen­er­al of Safe­guards may also issue notices to such oth­er per­sons as deemed fit for a fair enquiry into the matter.(5) The Direc­tor Gen­er­al of Safe­guards shall make avail­able the evi­dence pre­sent­ed to it by one inter­est­ed par­ty to the oth­er inter­est­ed par­ties, par­tic­i­pat­ing in the proceedings.(6) The Direc­tor Gen­er­al of Safe­guards shall com­plete the inves­ti­ga­tion with­in a peri­od of three months of the receipt of the ref­er­ence from the Stand­ing Com­mit­tee or with­in such extend­ed peri­od not exceed­ing a fur­ther peri­od of three months for rea­sons to be record­ed in writ­ing as allowed by the Stand­ing Com­mit­tee 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 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.(2) The Direc­tor Gen­er­al of Safe­guards may require the par­ties pro­vid­ing infor­ma­tion on 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 Safe­guards a state­ment of rea­sons as to why sum­mari­sa­tion is not possible.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 of his 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).(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judi­cial pro­ceed­ings with­in the mean­ing of sec­tions 193 and 228 of the Indi­an Penal Code (45 of 1860).

133. Order 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 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 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 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, 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;© impo­si­tion of penal­ty as spec­i­fied under the Act; and(d) can­cel­la­tion of reg­is­tra­tion under the Act.

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.
135. Com­pli­ance by the reg­is­tered per­son.- Any order passed by the Author­i­ty under these rules shall be imme­di­ate­ly com­plied with by the reg­is­tered per­son fail­ing which action shall be ini­ti­at­ed to recov­er the amount in accor­dance with the pro­vi­sions of the Inte­grat­ed Goods and Ser­vices Tax Act or the Cen­tral Goods and Ser­vices Tax Act or the Union ter­ri­to­ry Goods and Ser­vices Tax Act or the State Goods and Ser­vices Tax Act of the respec­tive States, as the case may be.

136. Mon­i­tor­ing of the order.- The Author­i­ty may require any author­i­ty of cen­tral tax, State tax or Union ter­ri­to­ry tax to mon­i­tor the imple­men­ta­tion of the order passed by it.

137. Tenure of Author­i­ty.- The Author­i­ty shall cease to exist after the expiry of two years from the date on which the Chair­man enters upon his office unless the Coun­cil rec­om­mends otherwise.Explanation.- For the pur­pos­es of this Chap­ter, (a) “Author­i­ty” means the Nation­al Anti-prof­i­teer­ing Author­i­ty con­sti­tut­ed under rule 122;
(b) “Com­mit­tee” means the Stand­ing Com­mit­tee on Anti-prof­i­teer­ing con­sti­tut­ed by the Coun­cil in terms of sub-rule (1) of rule 123 of these rules;
© “inter­est­ed par­ty” includes-
a. sup­pli­ers of goods or ser­vices under the pro­ceed­ings; andb. recip­i­ents of goods or ser­vices under the proceedings;
(d) “Screen­ing Com­mit­tee” means the State lev­el Screen­ing Com­mit­tee con­sti­tut­ed in terms of sub-rule (2) of rule 123 of these rules. CHAPTER XVI E‑WAY RULES
138. E‑way rule.- Till such time as an E‑way bill sys­tem is devel­oped and approved by the Coun­cil, the Gov­ern­ment may, by noti­fi­ca­tion, spec­i­fy the doc­u­ments that the per­son in charge of a con­veyance car­ry­ing any con­sign­ment of goods shall car­ry while the goods are in move­ment or in tran­sit stor­age. CHAPTER – XVII INSPECTION, SEARCH AND SEIZURE
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.(2) Where any goods, doc­u­ments, books or things are liable for seizure under sub-sec­tion (2) of sec­tion 67, the prop­er offi­cer or an autho­rised offi­cer shall make an order of seizure in FORM GST INS-02.(3) The prop­er offi­cer or an autho­rised offi­cer may entrust upon the the own­er or the cus­to­di­an of goods, from whose cus­tody such goods or things are seized, the cus­tody of such goods or things for safe upkeep and the said per­son shall not remove, part with, or oth­er­wise deal with the goods or things except with the pre­vi­ous per­mis­sion of such officer.(4) Where it is not prac­ti­ca­ble to seize any such goods, the prop­er offi­cer or the autho­rised offi­cer may serve on the own­er or the cus­to­di­an of the goods, an order of pro­hi­bi­tion in FORM GST INS-03 that he shall not remove, part with, or oth­er­wise deal with the goods except with the pre­vi­ous per­mis­sion of such officer.(5) The offi­cer seiz­ing the goods, doc­u­ments, books or things shall pre­pare an inven­to­ry of such goods or doc­u­ments or books or things con­tain­ing, inter alia, descrip­tion, quan­ti­ty or unit, make, mark or mod­el, where applic­a­ble, and get it signed by the per­son from whom such goods or doc­u­ments or books or things are seized.
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.Explanation.- For the pur­pos­es of the rules under the pro­vi­sions of this Chap­ter, the “applic­a­ble tax” shall include cen­tral tax and State tax or cen­tral tax and the Union ter­ri­to­ry tax, as the case may be and the cess, if any, payable under the Goods and Ser­vices Tax (Com­pen­sa­tion to States) Act, 2017 (15 of 2017).(2) In case the per­son to whom the goods were released pro­vi­sion­al­ly fails to pro­duce the goods at the appoint­ed date and place indi­cat­ed by the prop­er offi­cer, the secu­ri­ty shall be encashed and adjust­ed against the tax, inter­est and penal­ty and fine, if any, payable in respect of such goods.

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.(2)    Where the tax­able per­son fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Com­mis­sion­er may dis­pose of such goods or things and the amount real­ized there­by shall be adjust­ed against the tax, inter­est, penal­ty, or any oth­er amount payable in respect of such goods or things. CHAPTER — XVIII DEMANDS AND RECOVERY
142. Notice and order for demand of amounts payable under the Act.- (1) The prop­er offi­cer shall serve, along with the(a) notice under sub-sec­tion (1) of sec­tion 73 or sub-sec­tion (1) of sec­tion 74 or sub- sec­tion (2) of sec­tion 76, a sum­ma­ry there­of elec­tron­i­cal­ly in FORM GST DRC-01,(b) state­ment under sub-sec­tion (3) of sec­tion 73 or sub-sec­tion (3) of sec­tion 74, a sum­ma­ry there­of elec­tron­i­cal­ly in FORM GST DRC-02,specifying there­in the details of the amount payable.(2) Where, before the ser­vice of notice or state­ment, the per­son charge­able with tax makes pay­ment of the tax and inter­est in accor­dance with the pro­vi­sions of sub-sec­tion (5) of sec­tion 73 or, as the case may be, tax, inter­est and penal­ty in accor­dance with the pro­vi­sions of sub- sec­tion (5) of sec­tion 74, he shall inform the prop­er offi­cer of such pay­ment in FORM GST DRC-03 and the prop­er offi­cer shall issue an acknowl­edge­ment, accept­ing the pay­ment made by the said per­son in FORM GST DRC–04.(3) Where the per­son charge­able with tax makes pay­ment of tax and inter­est under sub-section(8) of sec­tion 73 or, as the case may be, tax, inter­est and penal­ty under sub-sec­tion (8) of sec­tion 74 with­in thir­ty days of the ser­vice of a notice under sub-rule (1), he shall inti­mate the prop­er offi­cer of such pay­ment in FORM GST DRC-03 and the prop­er offi­cer shall issue an order in FORM GST DRC-05 con­clud­ing the pro­ceed­ings in respect of the said notice.(4) The rep­re­sen­ta­tion referred to in sub-sec­tion (9) of sec­tion 73 or sub-sec­tion (9) of sec­tion 74 or sub-sec­tion (3) of sec­tion 76 shall be in FORM GST DRC-06.(5) A sum­ma­ry of the order issued under sub-sec­tion (9) of sec­tion 73 or sub-sec­tion (9) of sec­tion 74 or sub-sec­tion (3) of sec­tion 76 shall be uploaded elec­tron­i­cal­ly in FORM GST DRC-07, spec­i­fy­ing there­in the amount of tax, inter­est and penal­ty payable by the per­son charge­able with tax.(6) The order referred to in sub-rule (5) shall be treat­ed as the notice for recovery.(7) Any rec­ti­fi­ca­tion of the order, in accor­dance with the pro­vi­sions of sec­tion 161, shall be made by the prop­er offi­cer in FORM GST DRC-08.143. Recov­ery by deduc­tion from any mon­ey owed.- Where any amount payable by a per­son (here­after referred to in this rule as “the default­er”) to the Gov­ern­ment under any of the pro­vi­sions of the Act or the rules made there­un­der is not paid, the prop­er offi­cer may require, in FORM GST DRC-09, a spec­i­fied offi­cer to deduct the amount from any mon­ey owing to such default­er in accor­dance with the pro­vi­sions of clause (a) of sub-sec­tion (1) of sec­tion 79.Explanation.- For the pur­pos­es of this rule, “spec­i­fied offi­cer” shall mean any offi­cer of the Cen­tral Gov­ern­ment or a State Gov­ern­ment or the Gov­ern­ment of a Union ter­ri­to­ry or a local author­i­ty, or of a Board or Cor­po­ra­tion or a com­pa­ny owned or con­trolled, whol­ly or part­ly, by the Cen­tral Gov­ern­ment or a State Gov­ern­ment or the Gov­ern­ment of a Union ter­ri­to­ry or a local author­i­ty. 144. Recov­ery by sale of goods under the con­trol of prop­er offi­cer.- (1) Where any amount due from a default­er is to be recov­ered by sell­ing goods belong­ing to such per­son in accor­dance with the pro­vi­sions of clause (b) of sub-sec­tion (1) of sec­tion 79, the prop­er offi­cer shall pre­pare an inven­to­ry and esti­mate the mar­ket val­ue of such goods and pro­ceed to sell only so much of the goods as may be required for recov­er­ing the amount payable along with the admin­is­tra­tive expen­di­ture incurred on the recov­ery process.(2) The said goods shall be sold through a process of auc­tion, includ­ing e‑auction, for which a notice shall be issued in FORM GST DRC-10 clear­ly indi­cat­ing the goods to be sold and the pur­pose of sale.(3) The last day for sub­mis­sion of bid or the date of auc­tion shall not be ear­li­er than fif­teen days from the date of issue of the notice referred to in sub-rule (2):Provided that where the goods are of per­ish­able or haz­ardous nature or where the expens­es of keep­ing them in cus­tody are like­ly to exceed their val­ue, the prop­er offi­cer may sell them forthwith.(4) The prop­er offi­cer may spec­i­fy the amount of pre-bid deposit to be fur­nished in the man­ner spec­i­fied by such offi­cer, to make the bid­ders eli­gi­ble to par­tic­i­pate in the auc­tion, which may be returned to the unsuc­cess­ful bid­ders, for­feit­ed in case the suc­cess­ful bid­der fails to make the pay­ment of the full amount, as the case may be.(5) The prop­er offi­cer shall issue a notice to the suc­cess­ful bid­der in FORM GST DRC-11 requir­ing him to make the pay­ment with­in a peri­od of fif­teen days from the date of auc­tion. On pay­ment of the full bid amount, the prop­er offi­cer shall trans­fer the pos­ses­sion of the said goods to the suc­cess­ful bid­der and issue a cer­tifi­cate in FORM GST DRC-12.(6) Where the default­er pays the amount under recov­ery, includ­ing any expens­es incurred on the process of recov­ery, before the issue of the notice under sub-rule (2), the prop­er offi­cer shall can­cel the process of auc­tion and release the goods.(7) The prop­er offi­cer shall can­cel the process and pro­ceed for re-auc­tion where no bid is received or the auc­tion is con­sid­ered to be non-com­pet­i­tive due to lack of ade­quate par­tic­i­pa­tion or due to low bids.145. Recov­ery from a third per­son.- (1) The prop­er offi­cer may serve upon a per­son referred to in clause © 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.(2) Where the third per­son makes the pay­ment of the amount spec­i­fied in the notice issued under sub-rule (1), the prop­er offi­cer shall issue a cer­tifi­cate in FORM GST DRC-14 to the third per­son clear­ly indi­cat­ing the details of the lia­bil­i­ty so discharged.146. Recov­ery through exe­cu­tion of a decree, etc.- Where any amount is payable to the default­er in the exe­cu­tion of a decree of a civ­il court for the pay­ment of mon­ey or for sale in the enforce­ment of a mort­gage or charge, the prop­er offi­cer shall send a request in FORM GST DRC- 15 to the said court and the court shall, sub­ject to the pro­vi­sions of the Code of Civ­il Pro­ce­dure, 1908 (5 of 1908), exe­cute the attached decree, and cred­it the net pro­ceeds for set­tle­ment of the amount recov­er­able. 147. Recov­ery by sale of mov­able or immov­able prop­er­ty.- (1) The prop­er offi­cer shall pre­pare a list of mov­able and immov­able prop­er­ty belong­ing to the default­er, esti­mate their val­ue as per the preva­lent mar­ket price and issue an order of attach­ment or dis­traint and a notice for sale in FORM GST DRC- 16 pro­hibit­ing any trans­ac­tion with regard to such mov­able and immov­able prop­er­ty as may be required for the recov­ery of the amount due: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, or 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 or 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.(4) The prop­er­ty attached or dis­trained shall be sold through auc­tion, includ­ing e‑auction, for which a notice shall be issued in FORM GST DRC- 17 clear­ly indi­cat­ing the prop­er­ty to be sold and the pur­pose of sale.(5) Notwith­stand­ing any­thing con­tained in the pro­vi­sion of this Chap­ter, where the prop­er­ty to be sold is a nego­tiable instru­ment or a share in a cor­po­ra­tion, the prop­er offi­cer may, instead of sell­ing it by pub­lic auc­tion, sell such instru­ment or a share through a bro­ker and the said bro­ker shall deposit to the Gov­ern­ment so much of the pro­ceeds of such sale, reduced by his com­mis­sion, as may be required for the dis­charge of the amount under recov­ery and pay the amount remain­ing, if any, to the own­er of such instru­ment or a share.(6) The prop­er offi­cer may spec­i­fy the amount of pre-bid deposit to be fur­nished in the man­ner spec­i­fied by such offi­cer, to make the bid­ders eli­gi­ble to par­tic­i­pate in the auc­tion, which may be returned to the unsuc­cess­ful bid­ders or, for­feit­ed in case the suc­cess­ful bid­der fails to make the pay­ment of the full amount, as the case may be.(7) The last day for the sub­mis­sion of the bid or the date of the auc­tion shall not be ear­li­er than fif­teen days from the date of issue of the notice referred to in sub-rule (4):Provided that where the goods are of per­ish­able or haz­ardous nature or where the expens­es of keep­ing them in cus­tody are like­ly to exceed their val­ue, the prop­er offi­cer may sell them forthwith.(8) Where any claim is pre­ferred or any objec­tion is raised with regard to the attach­ment or dis­traint of any prop­er­ty on the ground that such prop­er­ty is not liable to such attach­ment or dis­traint, the prop­er offi­cer shall inves­ti­gate the claim or objec­tion and may post­pone the sale for such time as he may deem fit. (9) The per­son mak­ing the claim or objec­tion must adduce evi­dence to show that on the date of the order issued under sub-rule (1) he had some inter­est in, or was in pos­ses­sion of, the prop­er­ty in ques­tion under attach­ment or distraint.(10) Where, upon inves­ti­ga­tion, the prop­er offi­cer is sat­is­fied that, for the rea­son stat­ed in the claim or objec­tion, such prop­er­ty was not, on the said date, in the pos­ses­sion of the default­er or of any oth­er per­son on his behalf or that, being in the pos­ses­sion of the default­er on the said date, it was in his pos­ses­sion, not on his own account or as his own prop­er­ty, but on account of or in trust for any oth­er per­son, or part­ly on his own account and part­ly on account of some oth­er per­son, the prop­er offi­cer shall make an order releas­ing the prop­er­ty, whol­ly or to such extent as he thinks fit, from attach­ment or distraint.(11) Where the prop­er offi­cer is sat­is­fied that the prop­er­ty was, on the said date, in the pos­ses­sion of the default­er as his own prop­er­ty and not on account of any oth­er per­son, or was in the pos­ses­sion of some oth­er per­son in trust for him, or in the occu­pan­cy of a ten­ant or oth­er per­son pay­ing rent to him, the prop­er offi­cer shall reject the claim and pro­ceed with the process of sale through auction.(12) The prop­er offi­cer shall issue a notice to the suc­cess­ful bid­der in FORM GST DRC-11 requir­ing him to make the pay­ment with­in a peri­od of fif­teen days from the date of such notice and after the said pay­ment is made, he shall issue a cer­tifi­cate in FORM GST DRC-12 spec­i­fy­ing the details of the prop­er­ty, date of trans­fer, the details of the bid­der and the amount paid and upon issuance of such cer­tifi­cate, the rights, title and inter­est in the prop­er­ty shall be deemed to be trans­ferred to such bidder:Provided that where the high­est bid is made by more than one per­son and one of them is a co-own­er of the prop­er­ty, he shall be deemed to be the suc­cess­ful bidder.(13) Any amount, includ­ing stamp duty, tax or fee payable in respect of the trans­fer of the prop­er­ty spec­i­fied in sub-rule (12), shall be paid to the Gov­ern­ment by the per­son to whom the title in such prop­er­ty is transferred.(14) Where the default­er pays the amount under recov­ery, includ­ing any expens­es incurred on the process of recov­ery, before the issue of the notice under sub-rule (4), the prop­er offi­cer shall can­cel the process of auc­tion and release the goods.(15) The prop­er offi­cer shall can­cel the process and pro­ceed for re-auc­tion where no bid is received or the auc­tion is con­sid­ered to be non-com­pet­i­tive due to lack of ade­quate par­tic­i­pa­tion or due to low bids. 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 offi­cer- in-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.-(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 or receiv­ing any div­i­dend there­on;© in the case of any oth­er mov­able prop­er­ty, the per­son in pos­ses­sion of the same from giv­ing it to the defaulter.(2) A copy of such order shall be affixed on some con­spic­u­ous part of the office of the prop­er offi­cer, and anoth­er copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the reg­is­tered address of the cor­po­ra­tion and in the case of oth­er mov­able prop­er­ty, to the per­son in pos­ses­sion of the same.(3) A debtor, pro­hib­it­ed under clause (a) of sub-rule (1), may pay the amount of his debt to the prop­er offi­cer, and such pay­ment shall be deemed as paid to the default­er. 152. Attach­ment of prop­er­ty in cus­tody of courts or Pub­lic Offi­cer.- Where the prop­er­ty to be attached is in the cus­tody of any court or Pub­lic Offi­cer, the prop­er offi­cer shall send the order of attach­ment to such court or offi­cer, request­ing that such prop­er­ty, and any inter­est or div­i­dend becom­ing payable there­on, may be held till the recov­ery of the amount payable.
153. Attach­ment of inter­est in part­ner­ship.- (1) Where the prop­er­ty to be attached con­sists of an inter­est of the default­er, being a part­ner, in the part­ner­ship prop­er­ty, the prop­er offi­cer may make an order charg­ing the share of such part­ner in the part­ner­ship prop­er­ty and prof­its with pay­ment of the amount due under the cer­tifi­cate, and may, by the same or sub­se­quent order, appoint a receiv­er of the share of such part­ner in the prof­its, whether already declared or accru­ing, and of any oth­er mon­ey which may become due to him in respect of the part­ner­ship, and direct accounts and enquiries and make an order for the sale of such inter­est or such oth­er order as the cir­cum­stances of the case may require.(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,-(a) first, be appro­pri­at­ed against the admin­is­tra­tive cost of the recov­ery process;(b) next, be appro­pri­at­ed against the amount to be recov­ered;© next, be appro­pri­at­ed against any oth­er amount due from the default­er 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 and the rules made there­un­der; and(d) any bal­ance, be paid 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 (f) of sub-sec­tion (1) of sec­tion 79 in FORM GST DRC- 19 to recov­er from the per­son con­cerned, the amount spec­i­fied there­un­der as if it were a fine imposed by him. 157. Recov­ery from sure­ty.- Where any per­son has become sure­ty for the amount due by the default­er, he may be pro­ceed­ed against under this Chap­ter as if he were the defaulter.
158. Pay­ment of tax and oth­er amounts in instal­ments.- (1) On an appli­ca­tion filed elec­tron­i­cal­ly by a tax­able per­son, in FORM GST DRC- 20, seek­ing exten­sion of time for the pay­ment of tax­es or any amount due under the Act or for allow­ing pay­ment of such tax­es or amount in instal­ments in accor­dance with the pro­vi­sions of sec­tion 80, the Com­mis­sion­er shall call for a report from the juris­dic­tion­al offi­cer about the finan­cial abil­i­ty of the tax­able per­son to pay the said amount.(2) Upon con­sid­er­a­tion of the request of the tax­able per­son and the report of the juris­dic­tion­al offi­cer, the Com­mis­sion­er may issue an order in FORM GST DRC- 21 allow­ing the tax­able per­son fur­ther time to make pay­ment and/or to pay the amount in such month­ly instal­ments, not exceed­ing twen­ty-four, as he may deem fit.(3) The facil­i­ty referred to in sub-rule (2) shall not be allowed where-(a) the tax­able per­son has already default­ed on 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 or any of the State Goods and Ser­vices Tax Act, 2017;© the amount for which instal­ment facil­i­ty is sought is less than twenty–five thou­sand rupees.
159. Pro­vi­sion­al attach­ment of prop­er­ty.- (1) Where the Com­mis­sion­er decides to attach any prop­er­ty, includ­ing bank account in accor­dance with the pro­vi­sions of sec­tion 83, he shall pass an order in FORM GST DRC-22 to that effect men­tion­ing there­in, the details of prop­er­ty which is attached.(2) The Com­mis­sion­er shall send a copy of the order of attach­ment to the con­cerned Rev­enue Author­i­ty or Trans­port Author­i­ty or any such Author­i­ty to place encum­brance on the said mov­able or immov­able prop­er­ty, which shall be removed only on the writ­ten instruc­tions from the Com­mis­sion­er to that effect.(3) Where the prop­er­ty attached is of per­ish­able or haz­ardous nature, and if the tax­able per­son pays an amount equiv­a­lent to the mar­ket price of such prop­er­ty or the amount that is or may become payable by the tax­able per­son, whichev­er is low­er, then such prop­er­ty shall be released forth­with, by an order in FORM GST DRC-23, on proof of payment.(4) Where the tax­able per­son fails to pay the amount referred to in sub-rule (3) in respect of the said prop­er­ty of per­ish­able or haz­ardous nature, the Com­mis­sion­er may dis­pose of such prop­er­ty and the amount real­ized there­by shall be adjust­ed against the tax, inter­est, penal­ty, fee or any oth­er amount payable by the tax­able person.(5) Any per­son whose prop­er­ty is attached may, with­in sev­en days of the attach­ment under sub-rule (1), file an objec­tion to the effect that the prop­er­ty attached was or is not liable to attach­ment, and the Com­mis­sion­er may, after afford­ing an oppor­tu­ni­ty of being heard to the per­son fil­ing the objec­tion, release the said prop­er­ty by an order in FORM GST DRC- 23. (6) The Com­mis­sion­er may, upon being sat­is­fied that the prop­er­ty was, or is no longer liable for attach­ment, release such prop­er­ty by issu­ing an order in FORM GST DRC- 23.

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. CHAPTER — XIX OFFENCES AND PENALTIES162. Pro­ce­dure for com­pound­ing of offences.- (1) An appli­cant may, either before or after the insti­tu­tion of pros­e­cu­tion, make an appli­ca­tion under sub-sec­tion (1) of sec­tion 138 in FORM GST CPD-01 to the Com­mis­sion­er for com­pound­ing of an offence.
(2) On receipt of the appli­ca­tion, the Com­mis­sion­er shall call for a report from the con­cerned offi­cer with ref­er­ence to the par­tic­u­lars fur­nished in the appli­ca­tion, or any oth­er infor­ma­tion, which may be con­sid­ered rel­e­vant for the exam­i­na­tion of such application.
(3) The Com­mis­sion­er, after tak­ing into account the con­tents of the said appli­ca­tion, may, by order in FORM GST CPD-02, on being sat­is­fied that the appli­cant has co-oper­at­ed in the pro­ceed­ings before him and has made full and true dis­clo­sure of facts relat­ing to the case, allow the appli­ca­tion indi­cat­ing the com­pound­ing amount and grant him immu­ni­ty from pros­e­cu­tion or reject such appli­ca­tion with­in nine­ty days of the receipt of the application.
(4) The appli­ca­tion shall not be decid­ed under sub-rule (3) with­out afford­ing an oppor­tu­ni­ty of being heard to the appli­cant and record­ing the grounds of such rejection.
(5) The appli­ca­tion shall not be allowed unless the tax, inter­est and penal­ty liable to be paid have been paid in the case for which the appli­ca­tion has been made.
(6) The appli­cant shall, with­in a peri­od of thir­ty days from the date of the receipt of the order under sub-rule (3), pay the com­pound­ing amount as ordered by the Com­mis­sion­er and shall fur­nish the proof of such pay­ment to him.
(7) In case the appli­cant fails to pay the com­pound­ing amount with­in the time spec­i­fied in sub-rule (6), the order made under sub-rule (3) shall be viti­at­ed and be void.
(8) Immu­ni­ty grant­ed to a per­son under sub-rule (3) may, at any time, be with­drawn by the Com­mis­sion­er, if he is sat­is­fied that such per­son had, in the course of the com­pound­ing pro­ceed­ings, con­cealed any mate­r­i­al par­tic­u­lars or had giv­en false evi­dence. There­upon such per­son may be tried for the offence with respect to which immu­ni­ty was grant­ed or for any oth­er offence that appears to have been com­mit­ted by him in con­nec­tion with the com­pound­ing pro­ceed­ings and the pro­vi­sions the Act shall apply as if no such immu­ni­ty had been grant­ed.”; Form GST CMP ‑01[See rule 3(1)]
Inti­ma­tion to pay tax under sec­tion 10 (com­po­si­tion levy)(Only for per­sons reg­is­tered under the exist­ing law migrat­ing on the appoint­ed day)
1.  GSTIN / Pro­vi­sion­al ID 2.  Legal name 3. Trade name, if any 4. Address of  Prin­ci­pal Place of Busi­ness 5.  Cat­e­go­ry of Reg­is­tered Per­son  < Select from drop down>(i) Man­u­fac­tur­ers, oth­er than man­u­fac­tur­ers of such goods as noti­fied by the Government
(ii) Sup­pli­ers mak­ing sup­plies referred to in  clause (b) of para­graph 6 of Sched­ule II
(iii) Any oth­er sup­pli­er eli­gi­ble for com­po­si­tion levy.  6.  Finan­cial Year from which com­po­si­tion scheme is opt­ed 2017-187. Juris­dic­tion Cen­tre State8. Dec­la­ra­tion –I here­by declare that the afore­said busi­ness shall abide by the con­di­tions and restric­tions spec­i­fied for pay­ment of tax under sec­tion 10.9. Verification
I 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 Name­Place­Date Des­ig­na­tion / Sta­tus Form GST CMP ‑02[See rule 3(2)]
Inti­ma­tion to pay tax under sec­tion 10 (com­po­si­tion levy)(For per­sons reg­is­tered under the Act)

1. GSTIN 2.  Legal name 3. Trade name, if any 4. Address of Prin­ci­pal Place of Busi­ness 5.  Cat­e­go­ry of Reg­is­tered Per­son  < Select from drop down>.(i) Man­u­fac­tur­ers, oth­er than man­u­fac­tur­ers of such goods as may be noti­fied by the Government
(ii) Sup­pli­ers mak­ing sup­plies referred to in   clause (b) of para­graph 6 of Sched­ule II
(iii) Any oth­er sup­pli­er eli­gi­ble for com­po­si­tion levy.  6. Finan­cial Year from which com­po­si­tion scheme is opt­ed 7. Juris­dic­tion Cen­tre State8. Dec­la­ra­tion –I here­by declare that the afore­said busi­ness shall abide by the con­di­tions and restric­tions spec­i­fied for pay­ing tax under sec­tion 10.9. Verification
I 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 Name­Place­Date Des­ig­na­tion / Sta­tus Form GST –CMP-03[See rule 3(4)]
Inti­ma­tion of details of stock on date of opt­ing for com­po­si­tion levy(Only for per­sons reg­is­tered under the exist­ing law migrat­ing on the appoint­ed day)
1. GSTIN 2.  Legal name 3. Trade name, if any 4. Address of Prin­ci­pal Place of Busi­ness 5. Details of appli­ca­tion filed to pay tax under sec­tion 10 (i) Appli­ca­tion ref­er­ence num­ber (ARN) (ii) Date of fil­ing 6. Juris­dic­tion Cen­tre State
7. Stock of pur­chas­es made from reg­is­tered per­son under the exist­ing law
Sr. No GSTIN/TIN Name of the sup­pli­er Bill/ Invoice No. Date Val­ue of Stock VAT Cen­tral Excise Ser­vice Tax (if applic­a­bl e) Total1 2 3 4 5 6 7 8 9 101 2 Total

8. Stock of pur­chas­es made from unreg­is­tered per­son under the exist­ing law
Sr. No Name of the unreg­is­tered per­son Address Bill/ Invoice No Date Val­ue of Stock VAT Cen­tral Excise Ser­vice Tax (if applic­a­bl e Total1 2 3 4 5 6 7 8 9 1 2 Total 9. Details of tax paid Descrip­tion Cen­tral Tax State Tax / UT Tax Amount   Deb­it entry no.
10. Ver­i­fi­ca­tionI 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
Name­Place­Date Des­ig­na­tion / Sta­tus  Form GST – CMP-04[See rule 6(2) ]
Intimation/Application for With­draw­al from Com­po­si­tion Levy

1. GSTIN 2.  Legal name 3. Trade name, if any 4.Address of Prin­ci­pal Place of busi­ness 5. Cat­e­go­ry of Reg­is­tered Per­son (i) Man­u­fac­tur­ers, oth­er than man­u­fac­tur­ers of such goods as may be noti­fied by the Government
(ii) Sup­pli­ers mak­ing sup­plies referred to in clause (b) of para­graph 6 of Sched­ule II  (iii) Any oth­er sup­pli­er eli­gi­ble for com­po­si­tion levy.  6. Nature of Busi­ness 7. Date from which with­draw­al from com­po­si­tion scheme is sought DD MM YYYY8.  Juris­dic­tion Cen­tre State9. Rea­sons for with­draw­al from com­po­si­tion scheme 10. Ver­i­fi­ca­tionI 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
Name­Place Dat­eDes­ig­na­tion / Status

Note – Stock state­ment may be fur­nished sep­a­rate­ly for avail­ing input tax cred­it on the stock avail­able on the date pre­ced­ing the date from which com­po­si­tion option is with­drawn in FORM GST ITC ‑01. Form GST CMP- 05[See rule 6(4)]
Ref­er­ence No.  « … » « Date »To GSTIN­Name Address
Notice for denial of option to pay tax under sec­tion 10
Where­as on the basis of infor­ma­tion which has come to my notice, it appears that you have vio­lat­ed the con­di­tions and restric­tions nec­es­sary for avail­ing of the com­po­si­tion scheme under sec­tion 10 of the Act. I there­fore pro­pose to deny the option to you to pay tax under the said sec­tion for the fol­low­ing rea­sons: ‑123….□ You are here­by direct­ed to fur­nish a reply to this notice with­in fif­teen work­ing days from the date of ser­vice of this notice.
□ You are here­by direct­ed to appear before the under­signed on DD/MM/YYYY at HH/MM.
If you fail to fur­nish a reply with­in the stip­u­lat­ed date or fail to appear for per­son­al hear­ing on the appoint­ed date and time, the case will be decid­ed ex parte on the basis of avail­able records and on merits

 

Sig­na­ture
Name of Prop­er Offi­cer Des­ig­na­tion Jurisdiction
Place Date Form GST CMP — 06[See rule 6(5)]
Reply to the notice to show cause

 

1. GSTIN 2. Details of the show cause notice Ref­er­ence no. Date3. Legal name 4. Trade name, if any 5. Address of the Prin­ci­pal Place of Busi­ness 6. Reply to the notice 7. List of doc­u­ments uploaded 8. Ver­i­fi­ca­tion I 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.

Sig­na­ture of the Autho­rised Signatory
Date Place
Note –1. The reply should not be more than 500 char­ac­ters. In case the same is more than 500 char­ac­ters, then it should be uploaded separately.2. Sup­port­ing doc­u­ments, if any, may be uploaded in PDF for­mat. Form GST CMP-07[See rule 6(5)]

Ref­er­ence No. «   » Date–
To GSTIN­Name Address
Appli­ca­tion Ref­er­ence No. (ARN) Date –

Order for accep­tance / rejec­tion of reply to show cause notice
This has ref­er­ence to your reply dat­ed —– filed in response to the show cause notice issued vide ref­er­ence no. ——– dat­ed ———.  Your reply has been exam­ined and the same has been found to be sat­is­fac­to­ry and, there­fore, your option to pay tax under com­po­si­tion scheme shall con­tin­ue. The said show cause notice stands vacated.
or
This has ref­er­ence to your reply dat­ed —– filed in response to the show cause notice issued vide ref­er­ence no. ——– dat­ed ———.  Your reply has been exam­ined and the same has not been found to be sat­is­fac­to­ry and, there­fore, your option to pay tax under com­po­si­tion scheme is here­by denied with effect from  «      »> for the fol­low­ing reasons:
« text »
or
You have not filed any reply to the show cause notice; or      You did not appear on the day fixed for hearing.Therefore, your option to pay tax under com­po­si­tion scheme is here­by denied with effect from « date  » for the fol­low­ing reasons:
« Text »

 

 

Sig­na­ture­Date Name of Prop­er OfficerPlace
Des­ig­na­tion Juris­dic­tion Form GST REG-01[See rule 8(1)]Application for Registration(Other than a non-res­i­dent tax­able per­son, a per­son required to deduct tax at source under sec­tion 51 and 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)Part –AState /UT – District -
(i) Legal Name of the Business:(As men­tioned in Per­ma­nent Account Num­ber) (ii) Per­ma­nent Account Num­ber :(Enter Per­ma­nent Account Num­ber of the Busi­ness; Per­ma­nent Account Num­ber of Indi­vid­ual in case of Pro­pri­etor­ship con­cern) (iii) Email Address : (iv) Mobile Num­ber : Note — Infor­ma­tion sub­mit­ted above is sub­ject to online ver­i­fi­ca­tion before pro­ceed­ing to fill up Part‑B. Autho­rised sig­na­to­ry fil­ing the appli­ca­tion shall pro­vide his mobile num­ber and email address.Part –B1. Trade Name, if any 2. Con­sti­tu­tion of Busi­ness (Please Select the Appropriate)(i) Pro­pri­etor­ship □ (ii) Part­ner­ship □(iii) Hin­du Undi­vid­ed Fam­i­ly □ (iv)  Pri­vate Lim­it­ed Com­pa­ny □(v) Pub­lic Lim­it­ed Com­pa­ny □ (vi) Society/Club/Trust/Association of Per­sons □(vii) Gov­ern­ment Depart­ment □ (viii) Pub­lic Sec­tor Under­tak­ing □(ix) Unlim­it­ed Com­pa­ny □ (x) Lim­it­ed Lia­bil­i­ty Part­ner­ship □(xi) Local Author­i­ty □ (xii) Statu­to­ry Body □(xiii) For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship □ (xiv) For­eign Com­pa­ny Reg­is­tered (in India) □(xv)  Oth­ers (Please spec­i­fy) □ □3. Name of the State ⏏ Dis­trict ⏏4. Juris­dic­tion State Cen­tre Sec­tor, Cir­cle, Ward, Unit, etc. oth­ers (spec­i­fy) 5. Option for Com­po­si­tion Yes □ No □ 6. Com­po­si­tion Dec­la­ra­tionI here­by declare that the afore­said busi­ness shall abide by the con­di­tions and restric­tions spec­i­fied in the Act or the rules for opt­ing to pay tax under the com­po­si­tion scheme.
6.1 Cat­e­go­ry of Reg­is­tered Per­son < tick in check box>(i) Man­u­fac­tur­ers,  oth­er  than  man­u­fac­tur­ers  of  such  goods  as  may  be  noti­fied   by  the Gov­ern­ment for which option is not available
(ii) Sup­pli­ers mak­ing sup­plies referred to in   clause (b) of para­graph 6 of Sched­ule II
(iii) Any oth­er sup­pli­er eli­gi­ble for com­po­si­tion levy. 7. Date of com­mence­ment of busi­ness DD/MM/YYYY8. Date on which lia­bil­i­ty to reg­is­ter aris­es DD/MM/YYYY9. Are you apply­ing for reg­is­tra­tion as a casu­al tax­able per­son? Yes No10. If select­ed ‘Yes’ in Sr. No. 9, peri­od for which reg­is­tra­tion is required FromDD/MM/YYYY ToDD/MM/YYYY11. If select­ed ‘Yes’ in Sr. No. 9, esti­mat­ed sup­plies and esti­mat­ed net tax lia­bil­i­ty dur­ing the peri­od of reg­is­tra­tionSr. No. Type of Tax Turnover (Rs.) Net Tax Lia­bil­i­ty (Rs.)(i) Inte­grat­ed Tax (ii) Cen­tral Tax (iii) State Tax (iv) UT Tax (v) Cess Total Pay­ment Details Chal­lan Iden­ti­fi­ca­tion Num­ber Date Amount 12. Are you apply­ing for reg­is­tra­tion as a SEZ Unit? Yes No (i) Select name of SEZ
(ii) Approval order num­ber and date of order (iii) Des­ig­na­tion of approv­ing author­i­ty 13. Are you apply­ing for reg­is­tra­tion as a SEZ Devel­op­er? Yes No (i) Select name of SEZ Developer
(ii) Approval order num­ber and date of order (iii) Des­ig­na­tion of approv­ing authority
14. Rea­son to obtain reg­is­tra­tion: (i)   Cross­ing the thresh­old (viii) Merg­er /amalgamation of two or more reg­is­tered per­sons (ii)   Inter-State sup­ply (ix)  Input Ser­vice Dis­trib­u­tor (iii) Lia­bil­i­ty to pay tax as recip­i­ent of goods or ser­vices u/s 9(3) or 9(4) (x) Per­son liable to pay tax u/s 9(5) (iv) Trans­fer of busi­ness which includes change in the own­er­ship of business(if trans­fer­ee is not a reg­is­tered enti­ty) (xi) Tax­able per­son sup­ply­ing through e‑Commerce por­tal (v)  Death of the proprietor(if the suc­ces­sor is not a reg­is­tered enti­ty) (xii) Vol­un­tary Basis (vi) De-merg­er (xiii) Per­sons sup­ply­ing goods and/or ser­vices on behalf of oth­er tax­able person(s) (vii)  Change in con­sti­tu­tion of busi­ness (xiv) Oth­ers (Not cov­ered above) – Specify15. Indi­cate exist­ing reg­is­tra­tions wher­ev­er applic­a­bleReg­is­tra­tion num­ber under Val­ue Added Tax Cen­tral Sales Tax Reg­is­tra­tion Num­ber Entry Tax Reg­is­tra­tion Num­ber Enter­tain­ment Tax Reg­is­tra­tion Num­ber Hotel and Lux­u­ry Tax Reg­is­tra­tion Num­ber Cen­tral Excise Reg­is­tra­tion Num­ber Ser­vice Tax Reg­is­tra­tion Num­ber Cor­po­rate Iden­ti­fy Number/Foreign Com­pa­ny Reg­is­tra­tion Num­ber Lim­it­ed Lia­bil­i­ty Part­ner­ship Iden­ti­fi­ca­tion Number/Foreign Lim­it­ed Lia­bil­i­ty Part­ner­ship Iden­ti­fi­ca­tion Num­ber Importer/Exporter Code Num­ber Reg­is­tra­tion num­ber under Med­i­c­i­nal and Toi­let Prepa­ra­tions (Excise Duties) Act Reg­is­tra­tion num­ber under Shops and Estab­lish­ment Act Tem­po­rary ID, if any Oth­ers (Please spec­i­fy) 16. (a)   Address of Prin­ci­pal Place of Busi­ness­Build­ing No./Flat No. Floor No.Name of the Premises/Building Road/StreetCity/Town/Locality/Village DistrictTaluka/Block State PIN Code­Lat­i­tude Lon­gi­tude (b) Con­tact Infor­ma­tionOf­fice Email Address Office Tele­phone num­ber STD Mobile Num­ber Office Fax Num­ber STD © Nature of premis­esOwn Leased Rent­ed Con­sent Shared Oth­ers (specify)(d) Nature of busi­ness activ­i­ty being car­ried out at above men­tioned premis­es (Please tick applicable)Factory / Man­u­fac­tur­ing □ Whole­sale Busi­ness □ Retail Busi­ness □Warehouse/Depot □ Bond­ed Ware­house □ Sup­pli­er of ser­vices □Office/Sale Office □ Leas­ing Busi­ness □ Recip­i­ent of goods or ser­vices □EOU/ STP/ EHTP □ Works Con­tract □ Export □Import □ Oth­ers (Spec­i­fy) □ 17. Details of Bank Accounts (s)
Details of Bank Account 1
Account Num­ber Type of Account IFSCBank Name Branch Address To be auto-pop­u­lat­ed (Edit mode)Note – Add more accounts ——

18. Details of the Goods sup­plied by the Business
Please spec­i­fy top 5 GoodsSr.No. Descrip­tion of Goods HSN Code (Four digit)(i) (ii) … (v)
19. Details of Ser­vices sup­plied by the Business.
Please spec­i­fy top 5 Ser­vicesSr. No. Descrip­tion of Ser­vices HSN Code (Four digit)(i)  (ii) … (v) 20. Details of Addi­tion­al Place(s) of Business
Premis­es 1(a) Details of Addi­tion­al Place of Business
Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village Dis­trict Block/Taluka State PIN Code Lat­i­tude Lon­gi­tude (b) Con­tact Infor­ma­tionOf­fice Email Address Office Tele­phone num­ber STD Mobile Num­ber Office Fax Num­ber STD © Nature of premis­esOwn Leased Rent­ed Con­sent Shared Oth­ers (specify)(d) Nature of busi­ness activ­i­ty being car­ried out at above men­tioned premis­es (Please tick applicable)Factory / Man­u­fac­tur­ing □ Whole­sale Busi­ness □ Retail Busi­ness □Warehouse/Depot □ Bond­ed Ware­house □ Sup­pli­er of ser­vices □Office/Sale Office □ Leas­ing Busi­ness □ Recip­i­ent of goods or ser­vices □EOU/ STP/ EHTP □ Works Con­tract □ Export □Import □ Oth­ers (spec­i­fy) □ 21. Details of Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.
Par­tic­u­lars First Name Mid­dle Name Last Name­Name Pho­to Name of Father Date of Birth DD/MM/YYYY Gen­der <Male, Female, Oth­er> Mobile Num­ber Email address Tele­phone No. with STD Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion Num­ber (if any) Per­ma­nent Account Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No. (in case of for­eign­ers) Res­i­den­tial Address­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village Dis­trict Block/Taluka State PIN Code Coun­try (in case of for­eign­er only) ZIP code

22. Details of Autho­rised Sig­na­to­ryCheck­box for Pri­ma­ry Autho­rised Sig­na­to­ry Details of Sig­na­to­ry No. 1
Par­tic­u­lars First Name Mid­dle Name Last Name­Name Pho­to Name of Father Date of Birth DD/MM/YYYY Gen­der <Male, Female, Other>Mobile Num­ber Email address Tele­phone No. with STD Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion Num­ber (if any) Per­ma­nent Account Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No. (in case of foreigners)
Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street Block/Taluka City/Town/Locality/Village Dis­trict State PIN Code
23. Details of Autho­rised Representative
Enrol­ment ID, if avail­able Pro­vide fol­low­ing details, if enrol­ment ID is not avail­ablePer­ma­nent Account Num­ber Aad­haar, if Per­ma­nent Account Num­ber is not avail­able First Name Mid­dle Name Last Name­Name of Per­son Des­ig­na­tion / Sta­tus Mobile Num­ber Email address Tele­phone No. with STD FAX No. with STD

24. State Spe­cif­ic Infor­ma­tion­Pro­fes­sion Tax Enrol­ment Code (EC) No. Pro­fes­sion Tax Reg­is­tra­tion Cer­tifi­cate (RC) No.State Excise License No. and the name of the per­son in whose name Excise License is held(a) Field 1(b) Field 2© ….(d) …..(e)  Field n
25. Doc­u­ment Uploa­dA cus­tomized list of doc­u­ments required to be uploaded (refer rule 8) as per the field val­ues in the form.26. Con­sen­tI 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)I 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

 

Sig­na­ture

Place: Name of Autho­rised Sig­na­to­ry ….……………………Date: Designation/Status…………………………………… List of doc­u­ments to be uploaded:-
1. Pho­tographs (wher­ev­er spec­i­fied in the Appli­ca­tion Form)(a) Pro­pri­etary Con­cern – Proprietor(b) Part­ner­ship Firm / Lim­it­ed Lia­bil­i­ty Part­ner­ship – Managing/Authorised/Designated Part­ners (per­son­al details of all part­ners are to be sub­mit­ted but pho­tos of only ten part­ners includ­ing that of Man­ag­ing Part­ner are to be sub­mit­ted)© Hin­du Undi­vid­ed Fam­i­ly – Karta(d) Com­pa­ny – Man­ag­ing Direc­tor or the Autho­rised Person(e) Trust – Man­ag­ing Trustee(f) Asso­ci­a­tion of Per­sons or Body of Indi­vid­u­als –Mem­bers of Man­ag­ing Com­mit­tee (per­son­al details of all mem­bers are to be sub­mit­ted but pho­tos of only ten mem­bers includ­ing that of Chair­man are to be submitted)(g) Local Author­i­ty – Chief Exec­u­tive Offi­cer or his equivalent(h) Statu­to­ry Body – Chief Exec­u­tive Offi­cer or his equivalent(i) Oth­ers – Per­son in Charge2. Con­sti­tu­tion of Busi­ness: Part­ner­ship Deed in case of Part­ner­ship Firm, Reg­is­tra­tion Certificate/Proof of Con­sti­tu­tion in case of Soci­ety, Trust, Club, Gov­ern­ment Depart­ment, Asso­ci­a­tion of Per­sons or Body of Indi­vid­u­als, Local Author­i­ty, Statu­to­ry Body and Oth­ers etc.3. Proof of Prin­ci­pal Place of Business:(a) For Own premis­es –Any doc­u­ment in sup­port of the own­er­ship of the premis­es like lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.(b) For Rent­ed or Leased premis­es –A copy of the valid Rent / Lease Agree­ment with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Lessor like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.© For premis­es not cov­ered in (a) and (b) above –A copy of the Con­sent Let­ter with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Con­sen­ter like Munic­i­pal Kha­ta copy or Elec­tric­i­ty Bill copy. For shared prop­er­ties also, the same doc­u­ments may be uploaded.(d) For rented/leased premis­es where the Rent/lease agree­ment is not avail­able, an affi­davit to that effect along with any doc­u­ment in sup­port of the pos­ses­sion of the premis­es like copy of Elec­tric­i­ty Bill.(e) If the prin­ci­pal place of busi­ness is locat­ed in a Spe­cial Eco­nom­ic Zone or the appli­cant is an Spe­cial Eco­nom­ic Zone devel­op­er, nec­es­sary documents/certificates issued by Gov­ern­ment of India are required to be uploaded.4 Bank Account Relat­ed Proof:Scanned copy of the first page of Bank pass­book or the rel­e­vant page of Bank State­ment or Scanned copy of a can­celled cheque con­tain­ing name of the Pro­pri­etor or Busi­ness enti­ty, Bank Account No., MICR, IFSC and Branch details includ­ing code.5 Autho­ri­sa­tion Form:-For each Autho­rised Sig­na­to­ry men­tioned in the appli­ca­tion form, Autho­ri­sa­tion or copy of Res­o­lu­tion of the Man­ag­ing Com­mit­tee or Board of Direc­tors to be filed in the fol­low­ing format:Declaration for Autho­rised Sig­na­to­ry (Sep­a­rate for each sig­na­to­ry) (Details of Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.) I/We — (name) being (Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.) of …… (name of reg­is­tered person)

here­by solemn­ly affirm and declare that «name of the autho­rised sig­na­to­ry, (status/designation)» is here­by autho­rised, vide res­o­lu­tion no… dat­ed….. (copy sub­mit­ted here­with), to act as an autho­rised sig­na­to­ry for the busi­ness « Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber — Name of the Busi­ness» for which appli­ca­tion for reg­is­tra­tion is being filed under the Act. All his actions in rela­tion to this busi­ness will be bind­ing on me/ us.

Sig­na­ture of the per­son com­pe­tent to sign Name:Designation/Status:(Name of the proprietor/Business Entity)

Accep­tance as an autho­rised sig­na­to­ryI «(Name of the autho­rised sig­na­to­ry» here­by solemn­ly accord my accep­tance to act as autho­rised sig­na­to­ry for the above referred busi­ness and all my acts shall be bind­ing on the business.Signature of Autho­rised Sig­na­to­ry­Place: (Name)Date:Designation/Status: Instruc­tions for sub­mis­sion of Appli­ca­tion for Registration.1. Enter name of per­son as record­ed on Per­ma­nent Account Num­ber of the Busi­ness. In case of Pro­pri­etor­ship con­cern, enter name of pro­pri­etor against Legal Name and men­tion Per­ma­nent Account Num­ber of the pro­pri­etor. Per­ma­nent Account Num­ber shall be ver­i­fied with Income Tax database.2. Pro­vide E‑mail Id and Mobile Num­ber of autho­rised sig­na­to­ry for ver­i­fi­ca­tion and future com­mu­ni­ca­tion which will be ver­i­fied through One Time Pass­words to be sent sep­a­rate­ly, before fill­ing up Part‑B of the application.3. Appli­cant need to upload scanned copy of the dec­la­ra­tion signed by the Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc. in case the busi­ness declares a per­son as Autho­rised Signatory.4. The fol­low­ing per­sons can dig­i­tal­ly sign the appli­ca­tion for new registration:-
Con­sti­tu­tion of Busi­ness Per­son who can dig­i­tal­ly sign the appli­ca­tion­Pro­pri­etor­ship Pro­pri­etor­Part­ner­ship Man­ag­ing / Autho­rised Part­ner­sHin­du Undi­vid­ed Fam­i­ly Kar­taPri­vate Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Direc­tor­sPub­lic Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time DirectorsSociety/ Club/ Trust/ AOP Mem­bers of Man­ag­ing Com­mit­tee­Gov­ern­ment Depart­ment Per­son In chargePub­lic Sec­tor Under­tak­ing Man­ag­ing / Whole-time Direc­torUn­lim­it­ed Com­pa­ny Managing/ Whole-time Direc­tor­Lim­it­ed Lia­bil­i­ty Part­ner­ship Des­ig­nat­ed Part­ner­sLo­cal Author­i­ty Chief Exec­u­tive Offi­cer or Equiv­a­lentStatu­to­ry Body Chief Exec­u­tive Offi­cer or Equiv­a­lent­For­eign Com­pa­ny Autho­rised Per­son in Indi­aFor­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Autho­rised Per­son in IndiaOthers (spec­i­fy) Per­son In charge5. 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.
6. State spe­cif­ic infor­ma­tion are rel­e­vant for the con­cerned State only.
7. Appli­ca­tion filed by under­men­tioned per­sons shall be signed digitally:-
Sr. No Type of Appli­cant Type of Sig­na­ture required1. Pri­vate Lim­it­ed Com­pa­ny Pub­lic Lim­it­ed Com­pa­ny Pub­lic Sec­tor Under­tak­ing Unlim­it­ed Com­pa­nyLim­it­ed Lia­bil­i­ty Part­ner­ship Dig­i­tal Sig­na­ture Cer­tifi­cate (DSC)- Class‑2 and above. Sr. No Type of Appli­cant Type of Sig­na­ture required For­eign Com­pa­ny­For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship 2. Oth­er than above Dig­i­tal Sig­na­ture Cer­tifi­cate class 2 and abovee-Sig­na­ture orany oth­er mode as may be notified8. 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. Form GST REG-02[See rule 8(5)]Acknowledgment

Form GST REG-03[See rule 9(2)]
Ref­er­ence Num­ber: Date–
ToName of the Appli­cant: Address:GSTIN (if available):Application Ref­er­ence No. (ARN): Date:
Notice for Seek­ing Addi­tion­al Infor­ma­tion / Clar­i­fi­ca­tion / Doc­u­ments relat­ing to Appli­ca­tion for «Registration/Amendment/Cancellation »
This is with ref­er­ence to your «registration/amendment/cancellation» appli­ca­tion filed vide ARN <  > Dated–DD/MM/YYYY The Depart­ment has exam­ined your appli­ca­tion and is not sat­is­fied with it for the fol­low­ing reasons:1.2.3.…□ You are direct­ed to sub­mit your reply by ……….. (DD/MM/YYYY)□ *You are here­by direct­ed to appear before the under­signed on ……… (DD/MM/YYYY) at ……. (HH:MM)
If no response is received by the stip­u­lat­ed date, your appli­ca­tion is liable for rejec­tion. Please note that no fur­ther notice / reminder will be issued in this matter

Sig­na­ture Name of the Prop­er Offi­cer: Designation:Jurisdiction:

 

* Not applic­a­ble for New Reg­is­tra­tion Appli­ca­tion Form GST REG-04[See rule 9(2)]
Clarification/additional information/document for «Registration/Amendment/Cancellation»
1. Notice details Ref­er­ence No. Date 2. Appli­ca­tion details Ref­er­ence No Date 3. GSTIN, if applic­a­ble 4. Name of Busi­ness (Legal) 5. Trade name, if any 6. Address 7. Whether any mod­i­fi­ca­tion in the appli­ca­tion for reg­is­tra­tion or fields is required.- Yes □No □(Tick one)8. Addi­tion­al Infor­ma­tion 9. List of Doc­u­ments uploaded 10. Ver­i­fi­ca­tionI 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 NameDesignation/Status:Place: Date:

Note:-
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. Form GST REG-05[See rule 9(4)]
Ref­er­ence Num­ber: Date–
ToName of the Appli­cant Address ‑GSTIN (if available)
Order of Rejec­tion of Appli­ca­tion for <Reg­is­tra­tion / Amend­ment / Cancellation/>
This has ref­er­ence to your reply filed vide ARN — dat­ed—-. The reply has been exam­ined and the same has not been found to be sat­is­fac­to­ry for the fol­low­ing reasons:
1.2.3.…Therefore, your appli­ca­tion is reject­ed in accor­dance with the pro­vi­sions of the Act.OrYou have not replied to the notice issued vide ref­er­ence no. …….. dat­ed ………. with­in the time spec­i­fied there­in. There­fore, your appli­ca­tion is here­by reject­ed in accor­dance with the pro­vi­sions of the Act.

 

Sig­na­ture­Name Des­ig­na­tion Jurisdiction
Gov­ern­ment of India Form GST REG-06[See rule 10(1)]
Reg­is­tra­tion Cer­tifi­cateReg­is­tra­tion Num­ber: <GSTIN/ UIN >
1. Legal Name 2. Trade Name, if any 3. Con­sti­tu­tion of Busi­ness 4. Address of Prin­ci­pal Place of Busi­ness 5. Date of Lia­bil­i­ty DD/MM/ YYYY6. Peri­od of Validity(Applicable only in case of Non-Res­i­dent tax­able per­son or Casu­al tax­able per­son) From DD/MM/YYYY To DD/MM/YYYY7. Type of Reg­is­tra­tion 8. Par­tic­u­lars of Approv­ing Author­i­ty­Cen­tre State
Sig­na­ture­Name Des­ig­na­tion Office 9.  Date of issue of Cer­tifi­cate Note: The reg­is­tra­tion cer­tifi­cate is required to be promi­nent­ly dis­played at all places of busi­ness in the State. Annex­ure A
Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber Details of Addi­tion­al Places of Business
Legal Name­Trade Name, if any­To­tal Num­ber of Addi­tion­al Places of Busi­ness in the State Sr.No.123… Address Annex­ure BGoods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber Legal Name­Trade Name, if any­De­tails of <Pro­pri­etor / Part­ners / Kar­ta / Man­ag­ing Direc­tor and whole-time Direc­tors / Mem­bers of the Man­ag­ing Com­mit­tee of Asso­ci­a­tion of Per­sons / Board of Trustees etc.>

1.

 

 

2. NameDesignation/Status Res­i­dent of State
3. NameDesignation/Status Res­i­dent of State
4. NameDesignation/Status Res­i­dent of State

5. NameDesignation/Status Res­i­dent of State6. NameDesignation/Status Res­i­dent of State7. NameDesignation/Status Res­i­dent of State8. NameDesignation/Status Res­i­dent of State9. NameDesignation/StatusResident of State10. NameDesignation/Status Res­i­dent of State Form GST REG-07[See rule 12(1)]Application for Reg­is­tra­tion as Tax Deduc­tor at source (u/s 51) or Tax Col­lec­tor at source (u/s 52)State /UT– Dis­trict –Part –A
(i) Legal Name of the Tax Deduc­tor or Tax Col­lec­tor( As men­tioned in Per­ma­nent Account Number/ Tax Deduc­tion and Col­lec­tion Account Num­ber) (ii) Per­ma­nent Account Number(Enter Per­ma­nent Account Num­ber of the Busi­ness; Per­ma­nent Account Num­ber of Indi­vid­ual in case of Pro­pri­etor­ship con­cern) (iii) Tax Deduc­tion and Col­lec­tion Account Number(Enter Tax Deduc­tion and Col­lec­tion Account Num­ber, if Per­ma­nent Account Num­ber is not avail­able) (iv) Email Address (v) Mobile Num­ber Note — Infor­ma­tion sub­mit­ted above is sub­ject to online ver­i­fi­ca­tion before pro­ceed­ing to fill up Part‑B. Part –B 1 Trade Name, if any 2 Con­sti­tu­tion of Busi­ness (Please Select the Appro­pri­ate) (i) Pro­pri­etor­ship □ (ii) Part­ner­ship □ (iii) Hin­du Undi­vid­ed Fam­i­ly □ (iv)  Pri­vate Lim­it­ed Com­pa­ny □ (v) Pub­lic Lim­it­ed Com­pa­ny □ (vi) Society/Club/Trust/Association of Per­sons □ (vii) Gov­ern­ment Depart­ment □ (viii) Pub­lic Sec­tor Under­tak­ing □ (ix) Unlim­it­ed Com­pa­ny □ (x) Lim­it­ed Lia­bil­i­ty Part­ner­ship □ (xi) Local Author­i­ty □ (xii) Statu­to­ry Body □ (xiii) For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship □ (xiv) For­eign Com­pa­ny Reg­is­tered (in India) □ (xv)  Oth­ers (Please spec­i­fy) □ 3 Name of the State ⏏ Dis­trict ⏏ 4 Juris­dic­tion — State Cen­tre Sec­tor /Circle/ Ward /Charge/Unit etc. 5 Type of reg­is­tra­tion Tax Deduc­tor Tax Col­lec­tor 6. Gov­ern­ment (Cen­tre / State/Union Ter­ri­to­ry) Cen­ter State/UT 7. Date of lia­bil­i­ty to deduct/collect tax DD/MM/YYYY8. (a) Address of prin­ci­pal place of busi­ness­Build­ing No./Flat No. Floor No. Name of the Premises/Building Road/Street  City/Town/Locality/Village Dis­trict Block/Taluka Lat­i­tude Lon­gi­tude State PIN Code (b) Con­tact Infor­ma­tion Office Email Address Office Tele­phone num­ber­Mo­bile Num­ber Office Fax Num­ber© Nature of pos­ses­sion of premis­esOwn Leased Rent­ed Con­sent Shared Others(specify)9. Have you obtained any oth­er­reg­is­tra­tions under Goods and Serivces Tax in the same State? Yes No10 If Yes, men­tion Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber 11 IEC (Importer Exporter Code), ifap­plic­a­ble 12 Details of DDO (Draw­ing and Dis­burs­ing Offi­cer) / Per­son respon­si­ble for deduct­ing tax/collecting tax­Par­tic­u­lars Name First Name Mid­dle Name Last NameFather’s Name Pho­to Date of Birth DD/MM/YYYY Gen­der <Male, Female, Other>Mobile Num­ber Email address Tele­phone No. with STD Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion Num­ber  (if any) Per­ma­nent Account Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No.  (in case of For­eign­ers) Res­i­den­tial Address­Build­ing No/Flat No Floor No Name of the Premises/Building Locality/Village State PIN Code 13.  Details of Autho­rised Sig­na­to­ryCheck­box for Pri­ma­ry Autho­rised Signatory
Details of Sig­na­to­ry No. 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note – Add more …14. Consent
I on behalf of the hold­er of Aad­har num­ber <pre-filled based on Aad­har 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 Aad­har hold­er and will be shared with Cen­tral Iden­ti­ties Data Repos­i­to­ry only for the pur­pose of authentication.15. Ver­i­fi­ca­tionI 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(Signature) Place: Name of DDO/ Per­son respon­si­ble for deduct­ing tax/collecting tax/Authorised Sig­na­to­ry Date: Designation
List of doc­u­ments to be uploaded (not applic­a­ble to a depart­ment or estab­lish­ment of the Cen­tral Gov­ern­ment or State Gov­ern­ment or Local Author­i­ty or Gov­ern­men­tal agencies):-

Instruc­tions for sub­mis­sion of appli­ca­tion for reg­is­tra­tion as Tax Deductor/ Tax Collector.1. Enter name of Tax Deduc­tor /Tax Col­lec­tor as record­ed on Tax Deduc­tion and Col­lec­tion Account Number/ Per­ma­nent Account Num­ber of the Busi­ness. Tax Deduc­tion and Col­lec­tion Account Number/Permanent Account Num­ber shall be ver­i­fied with Income Tax database.2. Pro­vide Email Id and Mobile Num­ber of DDO (Draw­ing and Dis­burs­ing Offi­cer) / Per­son respon­si­ble for deduct­ing tax/collecting tax for ver­i­fi­ca­tion and future com­mu­ni­ca­tion which will be ver­i­fied through One Time Pass­words to be sent sep­a­rate­ly, before fill­ing up of the application.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.
Sr. No Type of Appli­cant Dig­i­tal Sig­na­ture required1. Pri­vate Lim­it­ed Com­pa­ny Pub­lic Lim­it­ed Com­pa­ny Pub­lic Sec­tor Under­tak­ing Unlim­it­ed Com­pa­nyLim­it­ed Lia­bil­i­ty Part­ner­ship For­eign Com­pa­ny­For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Dig­i­tal Sig­na­ture Certificate(DSC) class 2 and above2. Oth­er than above Dig­i­tal Sig­na­ture Cer­tifi­cate class 2 and above, e‑Signature or any oth­er mode as spec­i­fied or as may be notified.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. Form GST REG-08[See rule 12(3) ]
Ref­er­ence No Date:
To Name: Address:Application Ref­er­ence No. (ARN) (Reply) Date:

Order of Can­cel­la­tion of Reg­is­tra­tion as Tax Deduc­tor at source or Tax Col­lec­tor at source
This has ref­er­ence to the show-cause notice issued vide Ref­er­ence Num­ber …… dat­ed ……. for can­cel­la­tion of reg­is­tra­tion under the Act.- Where­as no reply to show cause notice has been filed; or- Where­as on the day fixed for hear­ing you did not appear; or- Where­as your reply to the notice to show cause and sub­mis­sions made at the time of hear­ing have been exam­ined. The under­signed is of the opin­ion that your reg­is­tra­tion is liable to be can­celled for the fol­low­ing reason(s).
1.2.The effec­tive date of can­cel­la­tion of reg­is­tra­tion is «DD/MM/YYYY ».
You are direct­ed to pay the amounts men­tioned below on or before —– (date) fail­ing which the amount will be recov­ered in accor­dance with the pro­vi­sions of the Act and rules made thereunder.(This order is also avail­able on your dashboard).
Head Inte­grat­ed tax Cen­tral tax State tax UT Tax CessTax Inter­est Penal­ty Oth­ers Total

Sig­na­ture­Name
Des­ig­na­tion Juris­dic­tion Form GST REG-09[See rule  13(1) ]
Appli­ca­tion for Reg­is­tra­tion of Non Res­i­dent Tax­able Person
Part –A

State /UT – District -
(i) Legal Name of the Non-Res­i­dent Tax­able Per­son (ii) Per­ma­nent Account Num­ber  of the Non-Res­i­dent Tax­able per­son, if any (iii) Pass­port num­ber, if Per­ma­nent Account Num­ber is not avail­able (iv) Tax iden­ti­fi­ca­tion num­ber or unique num­ber on the basis of which the enti­ty is iden­ti­fied by the Gov­ern­ment of that coun­try (v) Name of the Autho­rised Sig­na­to­ry (as per Per­ma­nent Account Num­ber) (vi) Per­ma­nent Account Num­ber of the Autho­rised Sig­na­to­ry (vii) Email Address of the Autho­rised Sig­na­to­ry (viii) Mobile Num­ber of the Autho­rised Sig­na­to­ry (+91) Note — Rel­e­vant infor­ma­tion sub­mit­ted above is sub­ject to online ver­i­fi­ca­tion, where prac­ti­ca­ble, before pro­ceed­ing to fill up Part‑B.
Part ‑B

 

1. Details of Autho­rised Sig­na­to­ry (should be a res­i­dent of India) First Name Mid­dle Name Last Name Pho­to Gen­der Male / Female / Oth­ers Des­ig­na­tion Date of Birth DD/MM/YYYY Father’s Name Nation­al­i­ty Aad­haar Address of the Autho­rised sig­na­to­ry. Address line 1 Address Line 2 Address line 3
2. Peri­od for which reg­is­tra­tion is required From To DD/MM/YYYY DD/MM/YYYY

3

Turnover Details Esti­mat­ed Turnover (Rs.) Esti­mat­ed Tax Lia­bil­i­ty (Net) (Rs.) Intra- State Inter –State Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess

 

 

 

4 Address of Non-Res­i­dent tax­able per­son in the Coun­try of Ori­gin (In case of busi­ness enti­ty — Address of the Office) Address Line 1 Address Line 2 Address Line 3 Coun­try (Drop Down) Zip Code E mail Address Tele­phone Number

 

 

 

5 Address of Prin­ci­pal Place of Busi­ness in India Build­ing No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village/Locality Dis­trict Block/Taluka Lat­i­tude Lon­gi­tude State PIN Code Mobile Num­ber Tele­phone Num­ber E mail Address Fax Num­ber with STD

6 Details of Bank Account in India Account Num­ber Type of account Bank Name Branch Address IFSC
7 Doc­u­ments Upload­e­dA cus­tomized list of doc­u­ments required to be uploaded (refer Instruc­tion) as per the field val­ues in the form

 

8 Dec­la­ra­tionI 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.SignaturePlace: Name of Autho­rised Sig­na­to­ry­Date: Designation:
Note: Non-Res­i­dent tax­able per­son is required to upload dec­la­ra­tion (as per under men­tioned for­mat) along with scanned copy of the pass­port and photograph.List of doc­u­ments to be uploaded as evi­dence are as fol­lows:-   (a) For own premis­es –Any doc­u­ment in sup­port of the own­er­ship of the premis­es like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.(b) For Rent­ed or Leased premis­es –A copy of the valid Rent / Lease Agree­ment with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Lessor like lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.© For premis­es not cov­ered in (a) and (b) above –A copy of the Con­sent Let­ter with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Con­sen­ter like Munic­i­pal Kha­ta copy or Elec­tric­i­ty Bill copy. For shared prop­er­ties also, the same doc­u­ments may be uploaded.2. Proof of Non-res­i­dent tax­able person:Scanned copy of the pass­port of the Non ‑res­i­dent tax­able per­son with VISA details. In case of a busi­ness enti­ty incor­po­rat­ed or estab­lished out­side India, the appli­ca­tion for reg­is­tra­tion shall be sub­mit­ted along with its tax iden­ti­fi­ca­tion num­ber or unique num­ber on the basis of which the enti­ty is iden­ti­fied by the Gov­ern­ment of that coun­try or it’s Per­ma­nent Account Num­ber, if available.3 Bank Account relat­ed proof:Scanned copy of the first page of Bank pass­book or the rel­e­vant page of Bank State­ment or Scanned copy of a can­celled cheque con­tain­ing name of the Pro­pri­etor or Busi­ness enti­ty, Bank Account No., MICR, IFSC and Branch details includ­ing code.4 Autho­ri­sa­tion Form:-For each Autho­rised Sig­na­to­ry men­tioned in the appli­ca­tion form, Autho­ri­sa­tion or copy of Res­o­lu­tion of the Man­ag­ing Com­mit­tee or Board of Direc­tors to be filed in the fol­low­ing format:Declaration for Autho­rised Sig­na­to­ry (Sep­a­rate for each sig­na­to­ry) (Details of Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.)I/We— (name) being (Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.) of …… (name of reg­is­tered per­son) here­by solemn­ly affirm and declare that «name of the autho­rised sig­na­to­ry, (status/designation)» is here­by autho­rised, vide res­o­lu­tion no… dat­ed….. (Copy sub­mit­ted here­with), to act as an autho­rised sig­na­to­ry for the busi­ness « Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber — Name of the Busi­ness» for which appli­ca­tion for reg­is­tra­tion is being filed under the Act. All his actions in rela­tion to this busi­ness will be bind­ing on me/ us. Sig­na­ture of thep­er­son com­pe­tent to sign­Name: Designation/Status:(Name of the proprietor/Business Enti­ty) Accep­tance as an autho­rised sig­na­to­ry  Accep­tance as an  autho­rised signatory
I «(Name of the autho­rised sig­na­to­ry» here­by solemn­ly accord my accep­tance to act as autho­rised sig­na­to­ry for the above referred busi­ness and all my acts shall be bind­ing on the business.Signature of Autho­rised Sig­na­to­ry­Place: Date:Designation/Status:

 

Instruc­tions for sub­mis­sion of appli­ca­tion for reg­is­tra­tion as Non-Res­i­dent Tax­able Person.1. Enter Name of the appli­cant Non-Res­i­dent tax­able per­son as record­ed on Pass­port. 2. The appli­cant shall apply at least Five days pri­or to com­mence­ment of the busi­ness at the com­mon portal.3. The appli­cant needs to pro­vide Email Id and Mobile Num­ber for ver­i­fi­ca­tion and future com­mu­ni­ca­tion which will be ver­i­fied through One Time Pass­words to be sent sep­a­rate­ly, before fill­ing up Part‑B of the application.4. The appli­cant needs to upload the scanned copy of the dec­la­ra­tion signed by the Proprietor/all Partners/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc. in case the busi­ness declares a per­son as Autho­rised Signatory.5. The appli­ca­tion filed by the under-men­tioned per­sons shall be signed digitally:-
Sr. No Type of Appli­cant Dig­i­tal Sig­na­ture required1. Pri­vate Lim­it­ed Com­pa­ny Pub­lic Lim­it­ed Com­pa­ny Pub­lic Sec­tor Under­tak­ing Unlim­it­ed Com­pa­nyLim­it­ed Lia­bil­i­ty Part­ner­ship For­eign Com­pa­ny­For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Dig­i­tal Sig­na­ture Certificate(DSC) class 2 and above2. Oth­er than above Dig­i­tal Sig­na­ture Cer­tifi­cate class 2 and abovee-Sig­na­ture oras may be notified6. 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 registration9. Autho­rised sig­na­to­ry shall be an Indi­an nation­al and shall not be a minor. Form GST REG-10[See rule 14(1)]
Appli­ca­tion for reg­is­tra­tion of per­son sup­ply­ing online infor­ma­tion and data base access or retrieval ser­vices from a place out­side India to a per­son in India, oth­er than a reg­is­tered person.Part –AState /UT – District -
(i) Legal Name of the per­son (ii) Per­ma­nent Account Num­ber  of the per­son, if any (iii) Tax iden­ti­fi­ca­tion num­ber or unique num­ber on the basis of which the enti­ty is iden­ti­fied by the Gov­ern­ment of that coun­try (iv) Name of the Autho­rised Sig­na­to­ry (v) Per­ma­nent Account Num­ber  of the Autho­rised Sig­na­to­ry (vi) Email Address of the Autho­rised Sig­na­to­ry (vii) Mobile Num­ber of the Autho­rised Sig­na­to­ry (+91) Note — Rel­e­vant infor­ma­tion sub­mit­ted above is sub­ject to online ver­i­fi­ca­tion, where prac­ti­ca­ble, before pro­ceed­ing to fill up Part‑B.Part ‑B

 

1. Details of Autho­rised Sig­na­to­ry (shall be res­i­dent of India) First Name Mid­dle Name Last Name Pho­to Gen­der Male / Female / Oth­ers Des­ig­na­tion Date of Birth DD/MM/YYYY Father’s Name Nation­al­i­ty Aad­haar, if any

 

Address of the Autho­rised Sig­na­to­ry Address line 1 Address line 2 Address line 32. Date of com­mence­ment of the online ser­vice in India. DD/MM/YYYY
3 Uni­form Resource Loca­tors (URLs) of the web­site through which tax­able ser­vices are pro­vid­ed: 1.2.3… 4 Juris­dic­tion Center

5 Details of Bank Account Account Num­ber Type of account Bank Name Branch Address IFSC
6 Doc­u­ments Upload­e­dA cus­tomized list of doc­u­ments required to be uploaded (refer Instruc­tion) as per the field val­ues in the form

 

 

7 Dec­la­ra­tionI 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.

I, _ …………………………. here­by declare that I am autho­rised to sign on behalf of the Reg­is­trant. I would charge and col­lect tax liable from the non-assesse online recip­i­ent locat­ed in tax­able ter­ri­to­ry and deposit the same with Gov­ern­ment of India.SignaturePlace: Name of Autho­rised Signatory:Date: Designation:
Note: Appli­cant will require to upload dec­la­ra­tion (as per under men­tioned for­mat) along with scanned copy of the pass­port and photograph.
List of doc­u­ments to be uploaded as evi­dence are as follows:-
1. Proof of Place of Busi­ness in India:(a) For Own premis­es –Any doc­u­ment in sup­port of the own­er­ship of the premis­es like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.(b) For Rent­ed or Leased premis­es –A copy of the valid Rent / Lease Agree­ment with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Lessor like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.© For premis­es not cov­ered in (a)  and (b) above –A copy of the Con­sent Let­ter with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Con­sen­ter like Munic­i­pal Kha­ta copy or Elec­tric­i­ty Bill copy. For shared prop­er­ties also, the same doc­u­ments may be uploaded.2. Proof of :Scanned copy of the pass­port of the Non ‑res­i­dent tax pay­er with VISA details. In case of Company/Society/LLP/FCNR/ etc. per­son who is hold­ing pow­er of attor­ney with autho­ri­sa­tion letter.Scanned copy of Cer­tifi­cate of Incor­po­ra­tion if the Com­pa­ny is reg­is­tered out­side India or in India Scanned copy of License is issued by ori­gin coun­tryScanned copy of Clear­ance cer­tifi­cate issued by Gov­ern­ment of India3 Bank Account Relat­ed Proof:Scanned copy of the first page of Bank pass­book / one page of Bank State­men­tOpen­ing page of the Bank Pass­book held in the name of the Pro­pri­etor / Busi­ness Con­cern – con­tain­ing the Account No., Name of the Account Hold­er, MICR and IFSC and Branch details.4 Autho­ri­sa­tion Form:-For Autho­rised Sig­na­to­ry men­tioned in the appli­ca­tion form, Autho­ri­sa­tion or copy of Res­o­lu­tion of the Man­ag­ing Com­mit­tee or Board of Direc­tors to be filed in the fol­low­ing format:Declaration for Autho­rised Sig­na­to­ry (Sep­a­rate for each sig­na­to­ry)   Form GST REG-11[See rule 15(1) ]
Appli­ca­tion for exten­sion of reg­is­tra­tion peri­od by casu­al / non-res­i­dent tax­able person
1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Peri­od of Valid­i­ty (orig­i­nal) From To DD/MM/YYYY DD/MM/YYYY6. Peri­od for which exten­sion is request­ed. From To DD/MM/YYYY DD/MM/YYYY7. Turnover Details for the extend­ed peri­od (Rs.) Esti­mat­ed Tax Lia­bil­i­ty (Net) for the extend­ed peri­od (Rs.) Inter- State Intra-State Cen­tral Tax State Tax UTTax Inte­grat­ed Tax Cess 8. Pay­ment details Date CIN BRN Amount 9. Dec­la­ra­tion ‑I 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.
Sig­na­ture­Place: Name of Autho­rised Signatory:Date: Des­ig­na­tion / Status:

Instruc­tions for sub­mis­sion of appli­ca­tion for exten­sion of validity
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. After suc­cess­ful fil­ing, Appli­ca­tion Ref­er­ence Num­ber will be gen­er­at­ed which can be used to track the sta­tus of the appli­ca­tion. Form GST REG-12[See rule 16(1)]Reference Num­ber — Date:
To (Name): (Address):Temporary Reg­is­tra­tion Number
Order of Grant of Tem­po­rary Registration/ Suo Moto Registration
Where­as the under­signed has suf­fi­cient rea­son to believe that you are liable for reg­is­tra­tion under the Act, and there­fore, you are here­by reg­is­tered on a tem­po­rary basis. The par­tic­u­lars of the busi­ness as ascer­tained from the busi­ness premis­es are giv­en as under:
Details of per­son to whom tem­po­rary reg­is­tra­tion granted1. Name and Legal Name, if applic­a­ble 2. Gen­der Male/Female/Other3. Father’s Name 4. Date of Birth DD/MM/YYYY5. Address of the Per­son Build­ing No./ Flat No. Floor No. Name of Premises/ Build­ing Road/ Street Town/City/Locality/ Vil­lage Block / Talu­ka Dis­trict State PIN Code 6. Per­ma­nent Account Num­ber of the per­son, if avail­able 7. Mobile No. 8. Email Address 9. Oth­er ID, if any(Voter ID No./ Pass­port No./Driving License No./ Aad­haar No./ Oth­er) 10. Rea­sons for tem­po­rary reg­is­tra­tion 11. Effec­tive date of reg­is­tra­tion / tem­po­rary ID 12. Reg­is­tra­tion No. / Tem­po­rary ID    Form GST REG-13[See rule 17(1)]
Application/Form for grant of Unique Iden­ti­ty Num­ber to UN Bod­ies / Embassies / others
State /Union Ter­ri­to­ry– Dis­trict – PART A
(i) Name of the Enti­ty (ii) Per­ma­nent Account Num­ber of enti­ty, if any (applic­a­ble in case of any oth­er per­son noti­fied) (iii) Name of the Autho­rised Sig­na­to­ry (iv) Per­ma­nent Account Num­ber of Autho­rised Sig­na­to­ry (v) Email Address  of the Autho­rised Sig­na­to­ry (vi) Mobile Num­ber of the Autho­rised Sig­na­to­ry (+91) PART B
1. Type of Enti­ty (Choose one) UN Body Embassy Oth­er Person2. Coun­try 3. Noti­fi­ca­tion Details Noti­fi­ca­tion No. Date4. Address of  the enti­ty  in State Build­ing No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village Dis­trict Block/Taluka Lat­i­tude Lon­gi­tude State PIN Code Con­tact Infor­ma­tion Email Address Tele­phone num­ber Fax Num­ber Mobile Num­ber 7. Details of Autho­rised Sig­na­to­ry, if applic­a­ble Par­tic­u­lars First Name Mid­dle Name Last name Name Pho­to Name of Father Date of Birth DD/MM/YYYY Gen­der <Male, Female, Oth­er> Mobile Num­ber Email address Tele­phone No.   Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion­Num­ber  (if any) Per­ma­nent Account Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No.  (in case offor­eign­ers) Res­i­den­tial Address Build­ing No/Flat No Floor No Name of thePremises/Building Road/Street Town/City/Village Dis­trict Block/Taluka State PIN Code 8 Bank Account Details  (add more if required) Account Num­ber Type of Account IFSC Bank Name Branch Address 9. Doc­u­ments Upload­edThe autho­rised per­son who is in pos­ses­sion of the doc­u­men­tary evi­dence (oth­er than UN Body/ Embassy etc.) shall upload the scanned copy of such doc­u­ments includ­ing the copy of res­o­lu­tion / pow­er of attor­ney, autho­ris­ing the appli­cant to rep­re­sent the entity.OrThe prop­er offi­cer who has col­lect­ed the doc­u­men­tary evi­dence from the appli­cant (UN Body/ Embassy etc.) shall upload the scanned copy of such doc­u­ments includ­ing the copy of res­o­lu­tion / pow­er of attor­ney, autho­ris­ing the appli­cant to rep­re­sent the UN Body / Embassy etc. in India and link it along with the Unique Iden­ti­ty Num­ber gen­er­at­ed and allot­ted to respec­tive UN Body/ Embassy etc.11. Ver­i­fi­ca­tionI 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.Place: (Signature)Date: Name of Autho­rised Person:Or(Signature)
Place: Name of Prop­er Officer:Date: Designation:Jurisdiction:

 

 

 

Instruc­tions for sub­mis­sion of appli­ca­tion for reg­is­tra­tion for UN Bodies/ Embassies/others noti­fied by the Gov­ern­ment. • Every per­son required to obtain a unique iden­ti­ty num­ber shall sub­mit the appli­ca­tion elec­tron­i­cal­ly.• Appli­ca­tion shall be filed through com­mon por­tal or reg­is­tra­tion can be grant­ed suo-moto by prop­er offi­cer.• The appli­ca­tion filed on the com­mon por­tal is required to be signed elec­tron­i­cal­ly or through any oth­er mode as spec­i­fied by the Gov­ern­ment.• The details of the per­son autho­rised by the con­cerned enti­ty to sign the refund appli­ca­tion or oth­er­wise, should be filled up against the “Autho­rised Sig­na­to­ry details” in the appli­ca­tion. Form GST REG-14[See rule 19(1) ]
Appli­ca­tion for Amend­ment in Reg­is­tra­tion Particulars(For all types of reg­is­tered persons)
1. GSTIN/UIN 2. Name  of Busi­ness 3. Type of reg­is­tra­tion 4.  Amend­ment sum­ma­rySr. No Field Name Effec­tive Date (DD/MM/YYYY) Reasons(s) 5. List of doc­u­ments uploaded (a)(b)©…
6.   Dec­la­ra­tionI 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 there­from­Sig­na­ture­Place: Name of Autho­rised Sig­na­to­ry­Date: Des­ig­na­tion / Sta­tus: Instruc­tions for sub­mis­sion of appli­ca­tion for amendment

1. Appli­ca­tion for amend­ment shall be sub­mit­ted online.2. Changes relat­ing to — Name of Busi­ness, Prin­ci­pal Place of Busi­ness, addi­tion­al place(s) of busi­ness and details of part­ners or direc­tors, kar­ta, Man­ag­ing Com­mit­tee, Board of Trustees, Chief Exec­u­tive Offi­cer or equiv­a­lent, respon­si­ble for day to day affairs of the busi­ness which does not war­rant can­cel­la­tion of reg­is­tra­tion, are core fields which shall be approved by the Prop­er Offi­cer after due verification.3. For amend­ment in Non-Core fields, approval of the Prop­er Offi­cer is not required.4. Where a change in the con­sti­tu­tion of any busi­ness results in change of the Per­ma­nent Account Num­ber of a reg­is­tered per­son, the said per­son shall be required to apply for fresh registration.5. Any change in the mobile num­ber or the e‑mail address of autho­rised sig­na­to­ry as amend­ed from time to time, shall be car­ried out only after online ver­i­fi­ca­tion through the com­mon portal.6. All infor­ma­tion relat­ed to Per­ma­nent Account Num­ber, Aad­haar, Direc­tor Iden­ti­fi­ca­tion Num­ber, Chal­lan Iden­ti­fi­ca­tion Num­ber shall be val­i­dat­ed online by the sys­tem and Appli­ca­tion Ref­er­ence Num­ber (ARN) will be gen­er­at­ed after suc­cess­ful val­i­da­tion of nec­es­sary field.7. Sta­tus of the appli­ca­tion can be tracked on the com­mon portal.8. No fee is payable for sub­mit­ting appli­ca­tion for amendment.9. Autho­rised sig­na­to­ry shall not be a minor. Form GST REG-15[See rule 19(1)]Reference Num­ber — «   » Date – DD/MM/YYYY To(Name) (Address)Registration Num­ber (GSTIN / UIN)
Appli­ca­tion Ref­er­ence No. (ARN) Dat­ed – DD/MM/YYYY
Order of Amendment
This has ref­er­ence to your appli­ca­tion num­ber—— dat­ed —- regard­ing amend­ment in reg­is­tra­tion par­tic­u­lars. Your appli­ca­tion has been exam­ined and the same has been found to be in order. The amend­ed cer­tifi­cate of reg­is­tra­tion is avail­able on your dash­board for download.

Sig­na­ture Name Des­ig­na­tion Jurisdiction
Date Place Form GST REG-16[See rule 20]
Appli­ca­tion for Can­cel­la­tion of Registration
1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Prin­ci­pal Place of Busi­ness 5 Address for future cor­re­spon­dence (includ­ing email, mobile tele­phone, fax ) Build­ing No./ Flat No. Floor No. Name of Premises/ Build­ing Road/ Street City/Town/ Vil­lage Dis­trict Block/Taluka Lat­i­tude Lon­gi­tude State PIN Code Mobile (with coun­try code) Tele­phone email Fax Number

 

 

6.

 

Rea­sons for Can­cel­la­tion (Select one) o Dis­con­tin­u­ance /Closure of busi­nes­so Ceased to be liable to pay taxo Trans­fer of busi­ness on account of amal­ga­ma­tion, merger/ demerg­er, sale, lease or oth­er­wise dis­posed of etc.o Change in con­sti­tu­tion of busi­ness lead­ing to change in Per­ma­nent Account Num­bero Death of Sole Pro­pri­etoro Oth­ers (spec­i­fy) 7. In case of trans­fer, merg­er of busi­ness, par­tic­u­lars of reg­is­tra­tion of enti­ty in which merged, amal­ga­mat­ed, trans­ferred, etc.(i) Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber (ii) (a)   Name (Legal) (b) Trade name, if any (iii) Address of Prin­ci­pal Place of Busi­ness Build­ing No./ Flat No. Floor No. Name of Premises/ Build­ing Road/ Street City/Town/ Vil­lage Dis­trict Block/Taluka Lat­i­tude Lon­gi­tude State PIN Code Mobile (with coun­try code) Tele­phone   email Fax Num­ber 8. Date from which reg­is­tra­tion is to be can­celled. <DD/MM/YYYY>9 Par­tic­u­lars of last Return Filed(i) Tax peri­od (ii) Appli­ca­tion Ref­er­ence Num­ber (iii) Date 10. Amount of tax payable in respect of inputs/capital goods held in stock on the effec­tive date of can­cel­la­tion of registration.
Descrip­tion Val­ue of Stock (Rs.) Input Tax Credit/ Tax Payable (whichev­er is high­er) (Rs.) Cen­tral­Tax State­Tax UT Tax Inte­grat­ed­Tax Cess Inputs Inputs con­tained in semi-fin­ished goods Inputs con­tained in fin­ished goods Cap­i­tal Goods/Plant and machin­ery Total 11. Details of tax paid, if any­Pay­ment from Cash Ledger Sr. No. Deb­it Entry No. Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess 1. 2. Sub-Total Pay­ment from ITC Ledger Sr. No. Deb­it Entry No. Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess 1. 2. Sub-Total Total Amount of Tax Paid 12.  Doc­u­ments uploaded13. VerificationI/We <> here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my/our knowl­edge and belief and noth­ing has been con­cealed therefrom.Signature of Autho­rised Sig­na­to­ry­Place Name of the Autho­rised Sig­na­to­ry­Date Des­ig­na­tion / Sta­tus Instruc­tions for fil­ing of Appli­ca­tion for Cancellation
• A reg­is­tered per­son seek­ing can­cel­la­tion of his reg­is­tra­tion shall elec­tron­i­cal­ly sub­mit an appli­ca­tion includ­ing details of clos­ing stock and lia­bil­i­ty there­on along with rel­e­vant doc­u­ments, on com­mon por­tal.• The fol­low­ing per­sons shall dig­i­tal­ly sign appli­ca­tion for can­cel­la­tion, as applicable:
Con­sti­tu­tion of Busi­ness Per­son who can dig­i­tal­ly sign the appli­ca­tion­Pro­pri­etor­ship Pro­pri­etor­Part­ner­ship Man­ag­ing / Autho­rised Part­ner­sHin­du Undi­vid­ed Fam­i­ly Kar­taPri­vate Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Directors/ Chief Exec­u­tive Offi­cer­Pub­lic Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Directors/ Chief Exec­u­tive OfficerSociety/ Club/ Trust/ AOP Mem­bers of Man­ag­ing Com­mit­tee­Gov­ern­ment Depart­ment Per­son In chargePub­lic Sec­tor Under­tak­ing Man­ag­ing / Whole-time Directors/ Chief Exec­u­tive Offi­cerUn­lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Directors/ Chief Exec­u­tive Offi­cer­Lim­it­ed Lia­bil­i­ty Part­ner­ship Des­ig­nat­ed Part­ner­sLo­cal Author­i­ty Chief Exec­u­tive Offi­cer or Equiv­a­lentStatu­to­ry Body Chief Exec­u­tive Offi­cer or Equiv­a­lent­For­eign Com­pa­ny Autho­rised Per­son in Indi­aFor­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Autho­rised Per­son in IndiaOthers Per­son In charge
In case of death of sole pro­pri­etor, appli­ca­tion shall be made by the legal heir / suc­ces­sor man­u­al­ly before the con­cerned tax author­i­ties. The new enti­ty in which the appli­cant pro­pos­es to amal­ga­mate itself shall reg­is­ter with the tax author­i­ty before sub­mis­sion of the appli­ca­tion for can­cel­la­tion. This appli­ca­tion shall be made only after that the new enti­ty is registered.Before apply­ing for can­cel­la­tion, please file your tax return due for the tax peri­od in which the effec­tive date of sur­ren­der of reg­is­tra­tion falls.• Sta­tus of the Appli­ca­tion may be tracked on the com­mon por­tal.• No fee is payable for fil­ing appli­ca­tion for can­cel­la­tion.• After sub­mis­sion of appli­ca­tion for can­cel­la­tion of reg­is­tra­tion, the reg­is­tered per­son shall make pay­ment, if not made at the time of this appli­ca­tion, and shall fur­nish final return as pro­vid­ed in the Act.• The reg­is­tered per­son may also update his con­tact address and update his mobile num­ber and e mail address. Form GST REG ‑17[See rule 22(1)]
Ref­er­ence No. — « Date »
ToReg­is­tra­tion Num­ber (GSTIN/UIN) (Name)(Address)
Show Cause Notice for Can­cel­la­tion of Reg­is­tra­tionWhere­as on the basis of infor­ma­tion which has come to my notice, it appears that your reg­is­tra­tion is liable to be can­celled for the fol­low­ing rea­sons: ‑123….□ You are here­by direct­ed to fur­nish a reply to this notice with­in sev­en work­ing days from the date of ser­vice of this notice .
□ You are here­by direct­ed to appear before the under­signed on DD/MM/YYYY at HH/MMIf you fail to fur­nish a reply with­in the stip­u­lat­ed date or fail to appear for per­son­al hear­ing on the appoint­ed date and time, the case will be decid­ed ex parte on the basis of avail­able records and on merits

Place: Date:

Sig­na­ture< Name of the Officer>Designation Juris­dic­tion Form GST REG- 18[See rule 22(2)]
Reply to the Show Cause Notice issued for can­cel­la­tion for registration
1. Ref­er­ence No. of Notice Date of issue 2. GSTIN / UIN 3. Name of busi­ness (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of doc­u­ments uploaded 7. Ver­i­fi­ca­tionI 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 Sig­na­to­ry­Name Designation/Status
Place Date Form GST REG-19[See rule 22(3)]Reference No. — Date­To Name Address­GSTIN / UIN
Appli­ca­tion Ref­er­ence No. (ARN) Date
Order for Can­cel­la­tion of Reg­is­tra­tionThis has ref­er­ence to your reply dat­ed —- in response to the notice to show cause dat­ed —–.- Where­as no reply to notice to show cause has been sub­mit­ted; or- Where­as on the day fixed for hear­ing you did not appear; or- Where­as the under­signed has exam­ined your reply and sub­mis­sions made at the time of hear­ing, and is of the opin­ion that your reg­is­tra­tion is liable to be can­celled for fol­low­ing reason(s).1.2.The effec­tive date of can­cel­la­tion of your reg­is­tra­tion is «DD/MM/YYYY ». Deter­mi­na­tion of amount payable pur­suant to cancellation:Accordingly, the amount payable by you and the com­pu­ta­tion and basis there­of is as follows:The amounts deter­mined as being payable above are with­out prej­u­dice to any amount that may be found to be payable you on sub­mis­sion of final return fur­nished by you.You are required to pay the fol­low­ing amounts on or before —— (date) fail­ing which the amount will be recov­ered in accor­dance with the pro­vi­sions of the Act and rules made thereunder.
Head Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax CessTax Inter­est Penal­ty Oth­ers Total
Place:Date: Sig­na­ture< Name of the Officer>Designation Juris­dic­tion Form GST REG-20[See rule 22(4) ]Ref­er­ence No. — Date­To Name AddressGSTIN/UIN
Show Cause Notice No. Date
Order for drop­ping the pro­ceed­ings for can­cel­la­tion of reg­is­tra­tionThis has ref­er­ence to your reply dat­ed —– in response to the notice to show cause notice dat­ed DD/MM/YYYY. Upon con­sid­er­a­tion of your reply and/or sub­mis­sions made dur­ing hear­ing, the pro­ceed­ings ini­ti­at­ed for can­cel­la­tion of reg­is­tra­tion stands vacat­ed due to the fol­low­ing reasons:
« text »

 

Sig­na­ture< Name of the Officer>Designation Jurisdiction
Place: Date: Form GST REG-21[See rule 23(1) ]
Appli­ca­tion for Revo­ca­tion of Can­cel­la­tion of Registration
1. GSTIN (can­celled) 2. Legal Name 3. Trade Name, if any 4. Address(Principal place of busi­ness) 5. Can­cel­la­tion Order No. Date – 6 Rea­son for can­cel­la­tion 7 Details of last return filed Peri­od of Return Appli­ca­tion Ref­er­ence Num­ber Date of fil­ing DD/MM/YYYY8 Rea­sons for revo­ca­tion of can­cel­la­tion Rea­sons in brief. (Detailed rea­son­ing can be filed as an attachment)9 Upload Documents10. Ver­i­fi­ca­tionI 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.Signature of Autho­rised Sig­na­to­ry­Full Name (first name, mid­dle, surname)Designation/StatusPlace Date­In­struc­tions for sub­mis­sion of appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion• A per­son, whose reg­is­tra­tion is can­celled by the prop­er offi­cer on his own motion, may apply for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, with­in thir­ty days from the date of ser­vice of the order of can­cel­la­tion of reg­is­tra­tion at the com­mon por­tal No appli­ca­tion for revo­ca­tion shall be sub­mit­ted if the reg­is­tra­tion has been can­celled for the fail­ure to fur­nish returns unless such returns are fur­nished and any amount due as tax in terms of such returns has been paid along with any amount payable towards inter­est, penal­ty and late fee payable in respect of the said returns.• Any change in the mobile num­ber or the e‑mail address of autho­rised sig­na­to­ry sub­mit­ted as amend­ed from time to time, shall be car­ried out only after online ver­i­fi­ca­tion through the com­mon por­tal in the man­ner pro­vid­ed• Sta­tus of the appli­ca­tion can be tracked on the com­mon por­tal.• No fee is payable for fil­ing appli­ca­tion for revo­ca­tion of can­cel­la­tion. Form GST REG-22[See rule 23(2]Reference No.  — Date
ToGSTIN / UIN(Name of Tax­pay­er) (Address)
Appli­ca­tion Ref­er­ence No. (ARN) Date
Order for revo­ca­tion of can­cel­la­tion of reg­is­tra­tionThis has ref­er­ence to your appli­ca­tion dat­ed DD/MM/YYYY for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion. Your appli­ca­tion has been exam­ined and the same has been found to be in order. Accord­ing­ly, your reg­is­tra­tion is restored.
 

Date Place
Sig­na­ture Name of Proper­of­fi­cer (Des­ig­na­tion) Juris­dic­tion – Form GST REG-23[See  rule 23(3) ]
Ref­er­ence Num­ber : Date
ToName of the Applicant/ Tax­pay­er Address of the Applicant/Taxpayer GSTI­NAp­pli­ca­tion Ref­er­ence No. (ARN): Dated
Show Cause Notice for rejec­tion of appli­ca­tion for revo­ca­tion of can­cel­la­tion of registration
This has ref­er­ence to your appli­ca­tion dat­ed DD/MM/YYYY regard­ing revo­ca­tion of can­cel­la­tion of reg­is­tra­tion. Your appli­ca­tion has been exam­ined and the same is liable to be reject­ed for the fol­low­ing reasons:1.2.3.…□ You are here­by direct­ed to fur­nish a reply to this notice with­in sev­en work­ing days from the date of ser­vice of this notice.□ You are here­by direct­ed to appear before the under­signed on DD/MM/YYYY at HH/MM.If you fail to fur­nish a reply with­in the stip­u­lat­ed day or you fail to appear for per­son­al hear­ing on the appoint­ed date and time, the case will be decid­ed ex parte on the basis of avail­able records and on mer­itsSig­na­ture Name of the Prop­er Offi­cerDes­ig­na­tion Juris­dic­tion Form GST REG-24[See rule 23(3)]Reply to the notice for rejec­tion of appli­ca­tion for revo­ca­tion of can­cel­la­tion of registration
1. Ref­er­ence No. of Notice Date 2. Appli­ca­tion Ref­er­ence No. (ARN) Date 3. GSTIN, if applic­a­ble 4. Information/reasons 5. List of doc­u­ments filed 6. Ver­i­fi­ca­tionI _ here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in­above is true and cor­rect to the best of my/our knowl­edge and belief and noth­ing has been con­cealed therefrom.Signature of Autho­rised SignatoryName

PlaceDesignation/StatusDate  Gov­ern­ment of India
Form GST REG-25[See rule 24(1)]
Cer­tifi­cate of Pro­vi­sion­al Registration

 

1. GSTIN 2. Per­ma­nent Account Num­ber 3. Legal Name 4. Trade Name 5. Reg­is­tra­tion Details under Exist­ing Law Act Reg­is­tra­tion Number(a) (b) © Date <Date of cre­ation of Cer­tifi­cate> This is a Cer­tifi­cate of Pro­vi­sion­al Reg­is­tra­tion issued under the pro­vi­sions of the Act. Form GST REG-26[See rule 24(2)]
Appli­ca­tion for Enrol­ment of Exist­ing Tax­pay­er­Tax­pay­er Details1. Pro­vi­sion­al ID 2. Legal Name (As per Per­ma­nent Account Num­ber ) 3. Legal Name (As per State/Center) 4. Trade Name, if any 5. Per­ma­nent Account Num­ber of Busi­ness 6. Con­sti­tu­tion 7. State 7A Sec­tor, Cir­cle, Ward, etc. as applic­a­ble 7B. Cen­ter Juris­dic­tion 8. Rea­son of lia­bil­i­ty to obtain Reg­is­tra­tion Reg­is­tra­tion under ear­li­er law9. Exist­ing RegistrationsSr.No. Type of Reg­is­tra­tion Reg­is­tra­tion Num­ber Date of Registration1 TIN Under Val­ue Added Tax 2 Cen­tral Sales Tax Reg­is­tra­tion Num­ber 3 Entry Tax Reg­is­tra­tion Num­ber 4 Enter­tain­ment Tax Reg­is­tra­tion Num­ber 5 Hotel And Lux­u­ry Tax Reg­is­tra­tion Num­ber 6 Cen­tral Excise Reg­is­tra­tion Num­ber 7 Ser­vice Tax Reg­is­tra­tion Num­ber 8 Cor­po­rate Iden­ti­fy Number/Foreign Com­pa­ny Reg­is­tra­tion 9 Lim­it­ed Lia­bil­i­ty Part­ner­ship Iden­ti­fi­ca­tion Number/Foreign Lim­it­ed Lia­bil­i­ty Part­ner­ship Iden­ti­fi­ca­tion Num­ber 10 Import/Exporter Code Num­ber 11 Reg­is­tra­tion Under Duty Of Excise On Med­i­c­i­nal And Toi­letry Act 12 Oth­ers (Please spec­i­fy) 10. Details of Prin­ci­pal Place of Busi­ness­Build­ing No. /Flat No. Floor No  Name of the Premises/Building Road/Street Locality/Village Dis­trict State PIN Code Lat­i­tude Lon­gi­tude Con­tact Infor­ma­tionOf­fice Email Address Office Tele­phone Num­ber Mobile Num­ber Office Fax No 10A. Nature of Pos­ses­sion of Premis­es (Own; Leased; Rent­ed; Con­sent; Shared)10B. Nature of Busi­ness Activ­i­ties being car­ried out­Fac­to­ry / Man­u­fac­tur­ing Whole­sale Busi­ness Retail Busi­ness Warehouse/DepotBonded Ware­house Ser­vice Pro­vi­sion Office/Sale Office Leas­ing Busi­nessSer­vice Recip­i­ent EOU/ STP/ EHTP SEZ Input Ser­vice Dis­trib­u­tor (ISD)Works Con­tract Oth­ers (Spec­i­fy) 11. Details of Addi­tion­al Places of Busi­ness­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village Dis­trict State PIN Code Lat­i­tude (Option­al) Longitude(Optional) Con­tact Infor­ma­tionOf­fice Email Address Office Tele­phone Num­ber Mobile Num­ber Office Fax No 11A.Nature of Pos­ses­sion of Premis­es (Own; Leased; Rent­ed; Con­sent; Shared)11B.Nature of Busi­ness Activ­i­ties being car­ried out­Fac­to­ry / Man­u­fac­tur­ing Whole­sale Busi­ness Retail Busi­ness Warehouse/DepotBonded Ware­house Ser­vice Pro­vi­sion Office/Sale Office Leas­ing Busi­nessSer­vice Recip­i­ent EOU/ STP/ EHTP SEZ Input Ser­vice Dis­trib­u­tor (ISD)Works Con­tract Oth­ers   (Spec­i­fy) Add More ——–12. Details of Goods/ Ser­vices  sup­plied by the Busi­nessSr. No. Descrip­tion of Goods HSN Code Sr. No. Descrip­tion of Ser­vices HSN Code
13. Total Bank Accounts main­tained by you for con­duct­ing Busi­nessSr. No. Account Num­ber Type of Account IFSC Bank Name Branch Address 14.  Details  of Proprietor/all  Partners/Karta/Managing  Direc­tors  and  whole  time  Director/Members  of  Man­ag­ing­Com­mit­tee of Associations/Board of Trustees etc.Name <First Name> <Mid­dle Name> <Last Name> <Photo>Name of Father/Husband <First Name> <Mid­dle Name> <Last Name> Date ofBirth DD/ MM/ YYYY Gen­der <Male, Female, Oth­er> Mobile Num­ber Email Address Tele­phone Num­ber Iden­ti­ty Infor­ma­tion­Des­ig­na­tion Direc­tor Iden­ti­fi­ca­tion Num­ber Per­ma­nen­tAc­count Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? <Yes/No> Pass­port Num­ber Res­i­den­tial Address­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village Dis­trict State PIN Code 15. Details of Pri­ma­ry Autho­rised Sig­na­to­ry­Name <First Name> <Mid­dle Name> <Last Name>

<Photo>Name of Father/Husband <First Name> <Mid­dle Name> <Last Name> Date of Birth DD / MM / YYYY Gen­der <Male, Female, Oth­er> Mobile Num­ber Email Address Tele­phone Num­ber Iden­ti­ty Infor­ma­tion Des­ig­na­tion Direc­tor Iden­ti­fi­ca­tion Num­ber Per­ma­nent Account Num­ber Aad­haar Num­ber Are you a cit­i­zen of India? <Yes/No> Pass­port Num­ber Res­i­den­tial Address­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village Dis­trict  State PIN Code Add More —List of Doc­u­ments Upload­e­dA cus­tomized list of doc­u­ments required to be uploaded as per the field val­ues in the form should be auto-pop­u­lat­ed with pro­vi­sion to upload rel­e­vant doc­u­ment against each entry in the list. (Refer instruction)16.    Aad­haar Ver­i­fi­ca­tionI on 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. Dec­la­ra­tionI, 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.Digital Signature/E‑SignName of the Autho­risedSig­na­to­ry Place Des­ig­na­tion of Autho­rised Sig­na­to­ry Date
Instruc­tions for fil­ing of Appli­ca­tion for enrolment1. Every per­son, oth­er than a per­son deduct­ing tax at source or an Input Ser­vice Dis­trib­u­tor, reg­is­tered under an exist­ing law and hav­ing a Per­ma­nent Account Num­ber issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the com­mon por­tal by val­i­dat­ing his e‑mail address and mobile number.2. 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:3. Autho­ri­sa­tion Form:-For each Autho­rised Sig­na­to­ry men­tioned in the appli­ca­tion form, Autho­ri­sa­tion or copy of Res­o­lu­tion of the Man­ag­ing Com­mit­tee or Board of Direc­tors to be filed in the fol­low­ing format:Declaration for Autho­rised Sig­na­to­ry (Sep­a­rate for each sig­na­to­ry) I —(Details of Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc)1. « Name of the Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc»2.3.hereby solemn­ly affirm and declare that «name of the autho­rised sig­na­to­ry» to act as an autho­rised sig­na­to­ry for the busi­ness « Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber — Name of the Busi­ness» for which appli­ca­tion for reg­is­tra­tion is being filed/ is reg­is­tered under the Cen­tral Goods and Ser­vice Tax Act, 2017.All his actions in rela­tion to this busi­ness will be bind­ing on me/ us.Signatures of the per­sons who are Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.S. No. Full Name Designation/Status   Sig­na­ture 1.
2.
Accep­tance as an autho­rised sig­na­to­ryI «(Name of the autho­rised sig­na­to­ry» here­by solemn­ly accord my accep­tance to act as autho­rised sig­na­to­ry for the above referred busi­ness and all my acts shall be bind­ing on the business.
Signatory

Date Place
Sig­na­ture of Authorised
Designation/Status
Instruc­tions for fil­ing online form• Enter your Pro­vi­sion­al ID and pass­word as pro­vid­ed by the State/Commercial Tax/Central Excise/Service Tax Depart­ment for log in on the GST Por­tal.• Cor­rect Email address and Mobile num­ber of the Pri­ma­ry Autho­rised Sig­na­to­ry are to be pro­vid­ed. The Email address and Mobile Num­ber would be filled as con­tact infor­ma­tion of the Pri­ma­ry   Autho­risedSig­na­to­ry.• E mail and Mobile num­ber to be ver­i­fied by sep­a­rate One Time Pass­words. Tax­pay­er shall change his user id and pass­word after first login.• Tax­pay­er  shall  require  to  fill  the  infor­ma­tion  required  in  the  appli­ca­tion  form  relat­ed  details  ofProprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees, Prin­ci­pal Place of Busi­ness and details in respect of Autho­rised sig­na­to­ries.• Infor­ma­tion relat­ed to addi­tion­al place of busi­ness, Bank account, com­mod­i­ty in respect of goods and ser­vices dealt in (top five) are also required to be filled.• Appli­cant need to upload scanned copy of the dec­la­ra­tion signed by the Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc. in case he/she declares a per­son as Autho­rised Sig­na­to­ry as per Annex­ure spec­i­fied. Doc­u­ments required to be uploaded as evi­dence are as follows:-
1. Pho­tographs wher­ev­er spec­i­fied in the Appli­ca­tion Form (max­i­mum 10) Pro­pri­etary Con­cern – Pro­pri­etor­Part­ner­ship Firm / Lim­it­ed Lia­bil­i­ty Part­ner­ship – Managing/ Autho­rised­Part­ners (per­son­al details of all part­ners is to be sub­mit­ted but pho­tos of only ten part­ners includ­ing that of Man­ag­ing Part­ner is to be submitted)Hindu Undi­vid­ed Fam­i­ly – Kar­ta­Com­pa­ny – Man­ag­ing Direc­tor or the Autho­rised Per­son Trust – Man­ag­ing Trustee­As­so­ci­a­tion of Per­son or Body of Indi­vid­ual –Mem­bers of Man­ag­ing Com­mit­tee (per­son­al details of all mem­bers is to be sub­mit­ted but pho­tos of only ten mem­bers includ­ing that of Chair­man is to be submitted)Local Body – Chief Exec­u­tive Offi­cer or his equiv­a­lent Statu­to­ry Body – Chief Exec­u­tive Offi­cer or his equiv­a­lent Oth­ers – Per­son in Charge2. Con­sti­tu­tion of busi­ness: Part­ner­ship Deed in case of Part­ner­ship Firm, Reg­is­tra­tion Certificate/Proof of Con­sti­tu­tion in case of Soci­ety, Trust, Club, Gov­ern­ment Depart­ment, Asso­ci­a­tion of Per­son or Body of Indi­vid­ual, Local Author­i­ty, Statu­to­ry Body and Oth­ers etc.3. Proof of Principal/Additional Place of Business:(a) For Own premis­es –Any doc­u­ment in sup­port of the own­er­ship of the premis­es like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.(b) For Rent­ed or Leased premis­es –  A copy of the valid Rent / Lease Agree­ment with any doc­u­ment in sup­port of the own­er­ship  ofthe premis­es of the Lessor like Lat­est Prop­er­ty Tax Receipt or Munic­i­pal Kha­ta copy or copy of Elec­tric­i­ty Bill.© For premis­es not cov­ered in (a) and (b) above –A copy of the Con­sent Let­ter with any doc­u­ment in sup­port of the own­er­ship of the premis­es of the Con­sen­ter like Munic­i­pal Kha­ta copy or Elec­tric­i­ty Bill copy. For shared prop­er­ties also, the same doc­u­ments may be uploaded.4 Bank Account Relat­ed Proof:Scanned copy of the first page of Bank pass­book / one page of Bank State­men­tOpen­ing page of the Bank Pass­book held in the name of the Pro­pri­etor / Busi­ness Con­cern – con­tain­ing the Account No., Name of the Account Hold­er, MICR and IFSC and Branch details.5 For each Autho­rised Sig­na­to­ry:  Let­ter of Autho­ri­sa­tion or copy of Res­o­lu­tion of the  Man­ag­ing­Com­mit­tee or Board of Direc­tors to that effect as spec­i­fied.• After  sub­mit­ting  infor­ma­tion  elec­tron­ic  sig­na­ture   shall    be  required. Fol­low­ing  per­son  can elec­tron­i­cal­ly sign appli­ca­tion for enrolment:-

Con­sti­tu­tion of Busi­ness Per­son who can dig­i­tal­ly sign the appli­ca­tion­Pro­pri­etor­ship Pro­pri­etor­Part­ner­ship Man­ag­ing / Autho­rised Part­ner­sHin­du Undi­vid­ed Fam­i­ly Karta
Pri­vate Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Direc­tors and Man­ag­ing Director/Whole Time Director/ Chief Exec­u­tive Officer
Pub­lic Lim­it­ed Com­pa­ny Man­ag­ing / Whole-time Direc­tors and Man­ag­ing Director/Whole Time Director/ Chief Exec­u­tive OfficerSociety/ Club/ Trust/ AOP Mem­bers of Man­ag­ing Com­mit­tee­Gov­ern­ment Depart­ment Per­son In charge
Pub­lic Sec­tor Under­tak­ing Man­ag­ing / Whole-time Direc­tor and Man­ag­ing Director/Whole Time Director/ Chief Exec­u­tive Officer
Unlim­it­ed Com­pa­ny Managing/ Whole-time Direc­tor and Man­ag­ing Director/Whole Time Director/ Chief Exec­u­tive Offi­cer­Lim­ilt­ed Lia­bil­i­ty Part­ner­ship Des­ig­nat­ed Part­ner­sLo­cal Author­i­ty Chief Exec­u­tive Offi­cer  or Equiv­a­lentStatu­to­ry Body Chief Exec­u­tive Offi­cer  or Equiv­a­lent­For­eign Com­pa­ny Autho­rised Per­son in Indi­aFor­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Autho­rised Per­son in IndiaOthers Per­son In charge
• Appli­ca­tion is required to be manda­to­ri­ly dig­i­tal­ly signed as per fol­low­ing :-Sl. No Type of Appli­cant Dig­i­tal Sig­na­ture required 1. Pri­vate Lim­it­ed Com­pa­ny­Pub­lic Lim­it­ed Com­pa­ny Pub­lic Sec­tor Under­tak­ing Unlim­it­ed Com­pa­nyLim­it­ed Lia­bil­i­ty Part­ner­ship For­eign Com­pa­ny­For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship Dig­i­tal    Sig­na­ture   Certificate(DSC)Class 2 and above2. Oth­er than above Dig­i­tal  Sig­na­ture  Cer­tifi­cate  class   2and above e‑SignatureNote :-  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.
All infor­ma­tion relat­ed to Per­ma­nent Account Num­ber, Aad­haar, Direc­tor Iden­ti­fi­ca­tion Num­ber, Chal­lan Iden­ti­fi­ca­tion Num­ber, Lim­it­ed Lia­bil­i­ty Part­ner­ship Iden­ti­fi­ca­tion Num­ber shall be online val­i­dat­ed by the sys­tem and Acknowl­edg­ment Ref­er­ence Num­ber will be gen­er­at­ed after suc­cess­ful val­i­da­tion of all the filled up information.Status of the online filed Appli­ca­tion can be tracked on the com­mon portal.

1. Autho­rised sig­na­to­ry should not be minor.2. No fee is applic­a­ble for fil­ing appli­ca­tion for enrol­ment. Acknowledgement
Form GST REG-27[See rule – 24(3)]
Ref­er­ence No. «Date-DD/MM/YYYY»To Pro­vi­sion­al ID Name Address
Appli­ca­tion Ref­er­ence Num­ber (ARN) <  > Dat­ed <DD/MM/YYYY>
Show Cause Notice for can­cel­la­tion of pro­vi­sion­al registration
This has ref­er­ence to your appli­ca­tion dat­ed ——. The appli­ca­tion has been exam­ined and the same has not been found to be sat­is­fac­to­ry for the fol­low­ing reasons:-12…You are here­by direct­ed to show cause as to why the pro­vi­sion­al reg­is­tra­tion grant­ed to you shall not be cancelled.

Sig­na­ture
Date Place Name of the Prop­er Offi­cerDes­ig­na­tion Juris­dic­tion Form GST REG-28[See rule 24(3)]Reference No. — « Date–DD/MM/YYYY»
To Name Address­GSTIN / Pro­vi­sion­al ID
Appli­ca­tion Ref­er­ence No. (ARN) Dat­ed – DD/MM/YYYYOrder for can­cel­la­tion of pro­vi­sion­al reg­is­tra­tionThis has ref­er­ence to your reply dat­ed —- in response to the notice to show cause dat­ed —–.- Where­as no reply to notice to show cause has been sub­mit­ted; or- Where­as on the day fixed for hear­ing you did not appear; or- Where­as the under­signed has exam­ined your reply and sub­mis­sions made at the time of hear­ing, and is of the opin­ion that your pro­vi­sion­al reg­is­tra­tion is liable to be can­celled for fol­low­ing reason(s). 1.2.Determination of amount payable pur­suant to can­cel­la­tion of pro­vi­sion­al reg­is­tra­tion: Accord­ing­ly, the amount payable by you and the com­pu­ta­tion and basis there­of is as follows:You are required to pay the fol­low­ing amounts on or before —— (date) fail­ing which the amount will be recov­ered in accor­dance with the pro­vi­sions of the Act and rules made thereunder.Head Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax CessTax Inter­est Penal­ty Oth­ers Total

Form GST REG-29[See rule 24(4) ]
Appli­ca­tion for can­cel­la­tion of pro­vi­sion­al reg­is­tra­tionPart A
(i) Pro­vi­sion­al ID (ii) Email ID (iii)  Mobile Num­ber Part B1. Legal Name (As per Per­ma­nent Account Num­ber) 2. Address for cor­re­spon­dence­Build­ing No./ Flat No. Floor No. Name of Premises/ Build­ing Road/ Street City/Town/ Village/Locality Dis­trict Block/Taluka State PIN 3. Rea­son for Can­cel­la­tion 4.  Have you issued any tax invoice dur­ing GST regime? YES NO5. Declaration(i) I  <Name of the Proprietor/Karta/Authorised Sig­na­to­ry>, being <Des­ig­na­tion> of <Legal Name ()> do here­by declare that I am not liable to reg­is­tra­tion under the pro­vi­sions of the Act.6. Ver­i­fi­ca­tionI < > 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.Aadhaar Num­ber Per­ma­nent Account Num­ber Sig­na­ture  of Autho­rised Sig­na­to­ry­Full Name Des­ig­na­tion / Sta­tus Place Date DD/MM/YYYY Form GST REG-30[See rule 25]
Form for Field Vis­it Report Cen­ter Juris­dic­tion (Ward/Circle/Zone)
Name of the Offi­cer:- « to be pre­filled» Date of Sub­mis­sion of Report:-Name of the tax­able per­son GSTIN/UIN –Task Assigned by:- < Name of the Author­i­ty- to be pre­filled> Date and Time of Assign­ment of task:- < Sys­tem date and time> Sr. No. Par­tic­u­lars Input 1. Date  of Vis­it 2. Time of Vis­it 3. Loca­tion details : Lat­i­tude Lon­gi­tude North – Bound­ed By South – Bound­ed By West – Bound­ed By East – Bound­ed By 4. Whether address is same as men­tioned in appli­ca­tion. Y / N 5. Par­tic­u­lars of the per­son avail­able at the time of vis­it (i) Name (ii) Father’s Name (iii) Res­i­den­tial Address (iv) Mobile Num­ber (v) Des­ig­na­tion / Sta­tus (vi) Rela­tion­ship with tax­able per­son, if applic­a­ble. 6. Func­tion­ing sta­tus of the busi­ness Func­tion­ing   — Y / N 7. Details of the premis­es Open Space Area (in sq m.) — (approx.) Cov­ered Space Area (in sq m.) — (approx.) Floor on which busi­ness premis­es locat­ed 8. Doc­u­ments ver­i­fied Yes/No 9. Upload pho­to­graph of the place with the per­son who is present at the place where site ver­i­fi­ca­tion is con­duct­ed. 10. Com­ments (not more than < 1000 characters>SignaturePlace: Name of the Officer:Date: Designation:Jurisdiction:
Form GST ITC – 01[See rule 40(1)] Dec­la­ra­tion for claim of input tax cred­it under sub-sec­tion (1) of sec­tion 18

 

Claim made under­Sec­tion 18 (1)(a)
Sec­tion 18 (1)(b) Sec­tion 18 (1)© Sec­tion 18 (1)(d)

 

1. GSTIN 2. Legal name 3. Trade name, if any 4. Date from which lia­bil­i­ty to pay tax aris­es under sec­tion 9, except sec­tion 9 (3) and sec­tion 9 (4)[For claim under sec­tion 18 (1)(a)  and  sec­tion 18 (1)©)] 5. Date of grant of vol­un­tary reg­is­tra­tion [For claim made under sec­tion 18 (1)(b)] 6. Date on which goods or ser­vices becomes tax­able [For claim made under sec­tion 18 (1)(d)]

 

7. Claim under sec­tion 18 (1) (a) or sec­tion 18 (1) (b)Details of stock of inputs and inputs con­tained in semi-fin­ished goods or fin­ished goods on which ITC is claimed

Sr.
No. GSTIN/Registrat ion under CX/ VAT of sup­pli­er Invoice * Descrip­tion of inputs held in stock, inputs con­tained in semi-fin­ished or fin­ished goods held in stock Unit Quan­tit yCode (UQC) Quan­ti ty Value(As adjust­ed by deb­it note/credit note) Amount of ITC claimed (Rs.) No. Date Cen­tral Tax State Tax UT Tax Inte­grate d Tax Cess1 2 3 4 5 6 7 8 9 10 11 12 137 (a) Inputs held in stock 7 (b) Inputs con­tained in semi-fin­ished or fin­ished goods held in stock
*In case it is not fea­si­ble to iden­ti­fy invoice, the prin­ci­ple of first-in-first out may be followed.
8. Claim under sec­tion 18 (1) © or sec­tion 18 (1)(d)Details of stock of inputs, inputs con­tained in semi-fin­ished goods or fin­ished goods and cap­i­tal goods on which ITC is claimed
Sr.
No. GSTIN/Registrat ion under CX/ VAT of sup­pli­er Invoice */ Bill of entry Descrip­tion of inputs held in stock, inputs con­tained in semi- fin­ished or fin­ished goods held in stock, cap­i­tal goods Unit Quan­ti­ty Code (UQC) Qty Val­ue** (As adjust­ed by deb­it note/cred it note) Amount of ITC claimed (Rs.) No. Date Cen­tral Tax State Tax UT Tax Inte­gr ated Tax Cess1 2 3 4 5 6 7 8 9 10 11 12 138 (a) Inputs held in stock 8 (b) Inputs con­tained in semi-fin­ished or fin­ished goods held in stock 8 © Cap­i­tal goods in stock
* In case it is not fea­si­ble to iden­ti­fy invoice, prin­ci­ple of first in and first out may be fol­lowed.** The val­ue of cap­i­tal goods shall be the invoice val­ue reduced by five per­cent­age points per quar­ter of a year or part there­of from the date of invoice
9. Par­tic­u­lars of cer­ti­fy­ing Char­tered Accoun­tant or Cost Accoun­tant [where applicable]a) Name of the Firm issu­ing cer­tifi­cateb) Name of the cer­ti­fy­ing Char­tered Accountant/Cost Accoun­tantc) Mem­ber­ship num­berd) Date of issuance of cer­tifi­ca­tee) Attach­ment (option for upload­ing certificate)
10. Verification
I 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 there from.
Sig­na­ture of autho­rised sig­na­to­ry Name
Designation/Status Date  —  dd/mm/yyyy

 

Form GST ITC ‑02[See rule – 41(1)]
Dec­la­ra­tion for trans­fer of ITC in case of sale, merg­er, demerg­er, amal­ga­ma­tion, lease or trans­fer of a busi­ness under sub-sec­tion (3) of sec­tion 18

 

1. GSTIN of trans­fer­or 2. Legal name of trans­fer­or 3. Trade name, if any 4. GSTIN of trans­fer­ee 5. Legal name of trans­fer­ee 6. Trade name, if any

7. Details of ITC to be transferred
Tax Amount of matched ITC avail­able Amount of matched ITC to be transferred1 2 3Central Tax State Tax UT Tax Inte­grat­ed Tax Cess
8. Par­tic­u­lars of cer­ti­fy­ing Char­tered Accoun­tant or Cost Accoun­tan­ta) Name of the Firm issu­ing cer­tifi­cateb) Name of the cer­ti­fy­ing Char­tered Accountant/Cost Accoun­tantc) Mem­ber­ship num­berd) Date of issuance of cer­tifi­cate to the trans­fer­ore) Attach­ment (option for upload­ing certificate)9. Verification
I 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 there from.
Sig­na­ture of autho­rised sig­na­to­ry Name
Designation/Status Date  —  dd/mm/yyyy
Form GST ITC ‑03[See rule 44(4)]Declaration for inti­ma­tion of ITC reversal/payment of tax on inputs held in stock, inputs con­tained in semi-fin­ished and fin­ished goods held in stock and cap­i­tal goods under sub-sec­tion (4) of sec­tion 18
1. GSTIN 2.  Legal name 3. Trade name, if any 4(a). Details of appli­ca­tion filed to opt for com­po­si­tion scheme[ applic­a­ble only for sec­tion 18 (4)] (i) Appli­ca­tion ref­er­ence num­ber (ARN) (ii) Date of fil­ing 4(b). Date from which exemp­tion is effec­tive [ applic­a­ble only for sec­tion 18 (4)]

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).
Sr.No. GSTIN/Registration under CX/ VAT of sup­pli­er *Invoice /Bill of entry Descrip­tion of inputs held in stock, inputs con­tained in semi- fin­ished or fin­ished goods held in stock and cap­i­tal goods Unit Quan­ti­ty Code (UQC) Qty Val­ue** (As adjust­ed by deb­it note/credit note) Amount of ITC claimed (Rs.) No. Date Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess1 2 3 4 5 6 7 8 9 10 11 12 135 (a) 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 © Cap­i­tal 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)
* (1) In case, it is not fea­si­ble to iden­ti­fy invoice, the prin­ci­ple of first in first out may be followed.(2)  If Invoice is not avail­able for cer­tain inputs or cap­i­tal goods, the val­ue shall be esti­mat­ed based on pre­vail­ing mar­ket price** The val­ue of cap­i­tal goods shall be the invoice val­ue reduced by five per­cent­age points per quar­ter of a year or part there­of from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.No. Descrip­tion Tax payable Paid through Cash/ Cred­it Ledger Deb­it entry no. Amount of ITC paid stan­dard Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess1 2 3 4 5 6 7 8 9 101. Cen­tral Tax Cash Ledger Cred­it Ledger 2. State Tax Cash Ledger Cred­it Ledger 3. UT Tax Cash Ledger Cred­it Ledger 4. Inte­grat­ed Tax Cash Ledger Cred­it Ledger 5. CESS Cash Ledger Cred­it Ledger
7. Verification
I 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 there from.
Sig­na­ture of autho­rised sig­na­to­ry Name
Designation/Status Date — dd/mm/yyyy
Form GST ITC-04[See rule – 45(3)]
Details of goods/capital goods sent to job work­er and received back
1. GSTIN ‑2. (a) Legal name -(b) Trade name, if any –3. Peri­od: Quar­ter — Year -
4. Details of inputs/capital goods sent for job-work
GSTIN /State in case of unreg­is­tered job- work­er Chal­lan no. Chal­lan date Descrip­tion of goods UQC Quan­ti­ty Tax­able val­ue Type of goods (Inputs/capital goods) Rate of tax (%) Cen­tral tax State/ UT tax Inte­grat­ed tax Cess1 2 3 4 5 6 7 8 9 10 11 12
5. Details of inputs/capital goods received back from job work­er or sent out from busi­ness place of job-work
GSTIN /State of job work­er if unreg­is­tered Received back/sent out to anoth­er job worker/ sup­plied from premis­es of job work­er Orig­i­nal chal­lan No. Orig­i­nal chal­lan date Chal­lan details if sent to anoth­er job work­er Invoice details in case sup­plied from premis­es of job work­er Descrip­tion UQC Quan­ti­ty Tax­able val­ue No. Date GSTIN/ State if job work­er unreg­is­tered No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13
6. Verification

I 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.

Sig­na­ture­Place Name of Autho­rised Sig­na­to­ry ….……………………Date Des­ig­na­tion /Status…………………………………… Form GST ENR-01[See rule 58(1)]Application for Enrol­ment u/s 35 (2) [only for un-reg­is­tered persons]1. (a) Legal name (b) Trade Name, if any © PAN (d) Aad­haar (applic­a­ble in case of pro­pri­etor­ship con­cerns only) 2. Type of enrol­ment Trans­porter Godown own­er /operator                   Ware­house own­er /operator     Cold stor­age own­er /operator  3. Con­sti­tu­tion of Busi­ness (Please Select the Appropriate)(i) Pro­pri­etor­ship □ (ii) Part­ner­ship □(iii) Hin­du Undi­vid­ed Fam­i­ly □ (iv)  Pri­vate Lim­it­ed Com­pa­ny □(v) Pub­lic Lim­it­ed Com­pa­ny □ (vi) Society/Club/Trust/Association of Per­sons □(vii) Gov­ern­ment Depart­ment □ (viii) Pub­lic Sec­tor Under­tak­ing □(ix) Unlim­it­ed Com­pa­ny □ (x) Lim­it­ed Lia­bil­i­ty Part­ner­ship □(xi) Local Author­i­ty □ (xii) Statu­to­ry Body □(xiii) For­eign Lim­it­ed Lia­bil­i­ty Part­ner­ship □ (xiv) For­eign Com­pa­ny Reg­is­tered (in India) □(xv)  Oth­ers (Please spec­i­fy) □ □4. Name of the State Dis­trict 5. Juris­dic­tion detail Cen­tre State 6. Date of com­mence­ment of busi­ness 7. Par­tic­u­lars of  Prin­ci­pal Place of Business(a) Address­Build­ing No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Locality/Village Dis­trict Taluka/Block State PIN Code Lat­i­tude Lon­gi­tude (b) Con­tact Infor­ma­tion Office Email Address Office Tele­phone num­ber STD Mobile Num­ber Office Fax Num­ber STD © Nature of premis­esOwn Leased Rent­ed Con­sent Shared Oth­ers (specify)(d) Nature of busi­ness activ­i­ty being car­ried out at above men­tioned premis­es (Please tick applicable)Warehouse/Depot □ Godown □ Retail Busi­ness Office/ Sale Office □ Cold Stor­age □ Trans­port ser­vices Oth­ers (Spec­i­fy) □ 8. Details of addi­tion­al place of busi­ness Add for addi­tion­al place(s) of busi­ness, if any(Fill up the same infor­ma­tion as in item 7 [(a), (b), © & (d)] 9. Details of Bank Accounts (s)

 

Details of Bank Account 1Account Num­ber Type of Account IFSCBank Name Branch Address To be auto-pop­u­lat­ed (Edit mode)Note – Add more accounts ——

 

Par­tic­u­lars First Name Mid­dle Name Last Name­Name Pho­to Name of Father Date of Birth DD/MM/YYYY Gen­der <Male, Female, Other>Mobile Num­ber Email address Tele­phone No. with STD Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion Num­ber (if any)  PAN Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No. (in case of for­eign­ers) Res­i­den­tial Address­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village Dis­trict Block/Taluka State PIN Code Coun­try (in case of for­eign­er only) ZIP code

 

Par­tic­u­lars First Name Mid­dle Name Last Name­Name Pho­to Name of Father Date of Birth DD/MM/YYYY Gen­der <Male, Female, Other>Mobile Num­ber Email address Tele­phone No. with STD Des­ig­na­tion /Status Direc­tor Iden­ti­fi­ca­tion Num­ber (if any) PAN Aad­haar Num­ber Are you a cit­i­zen of India? Yes / No Pass­port No. (in case of foreigners)
Res­i­den­tial Address in Indi­a­Build­ing No/Flat No Floor No Name of the Premises/Building Road/Street Block/Taluka City/Town/Locality/Village Dis­trict State PIN Code  12. Con­sen­tI 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.
13. List of doc­u­ments uploaded (Iden­ti­ty and address proof)14. Ver­i­fi­ca­tionI 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.

Sig­na­ture

Place: Name of Autho­rised Signatory….……………………Date:Designation/Status……………………………………

For office use –Enrol­ment no. — Date — Form GSTR‑1[See rule (59(1)]

Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b) Trade name, if any 3. (a) Aggre­gate Turnover in the pre­ced­ing Finan­cial Year (b) Aggre­gate Turnover — April to June, 2017

4. Tax­able out­ward sup­plies made to reg­is­tered per­sons (includ­ing UIN-hold­ers) oth­er than sup­plies cov­ered by Table 6(Amount in Rs. for all Tables)
GSTIN/ UIN Invoice details Rate Tax­able val­ue Amount Place of Sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 114A. Sup­plies oth­er than those   (i) attract­ing reverse charge and (ii) sup­plies made through e- com­merce oper­a­tor 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
Place of Sup­ply (State/UT) Invoice details Rate Tax­able Val­ue Amount No. Date Val­ue Inte­grat­ed Tax Cess1 2 3 4 5 6 7 85A. Out­ward sup­plies (oth­er than sup­plies made through e‑commerce oper­a­tor, rate wise)  5B. Sup­plies made through e‑commerce oper­a­tor attract­ing TCS (oper­a­tor wise, rate wise)GSTIN of e‑commerce operator
6. Zero rat­ed sup­plies and Deemed Exports
GSTIN of recip­i­ent Invoice details Ship­ping bill/ Bill of export Inte­grat­ed Tax No. Date Val­ue No. Date Rate Tax­able val­ue Amt.1 2 3 4 5 6 7 8 96A. 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

Rate of tax Total Tax­able val­ue Amount Inte­grat­ed Cen­tral State Tax/UT Tax Cess1 2 3 4 5 67A. Intra-State supplies7A (1). Con­sol­i­dat­ed rate wise out­ward sup­plies [includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing TCS] 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 7B.  Inter-State Sup­plies where invoice val­ue is upto Rs 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 Sup­plies Exempt­ed (Oth­er than Nil­rat­ed/non-GST sup­ply) Non-GST­sup­plies1 2 3 48A. 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]

Details of orig­i­nal doc­u­ment Revised details of doc­u­ment or details of orig­i­nal Debit/Credit Notes or refund vouch­ers Rate Tax­able Val­ue Amount Place of sup­plyGSTIN Inv. No. Inv. Date GSTIN Invoice Ship­ping bill Val­ue Inte­grat­ed Tax Cen­tral Tax State / UT Tax Cess No Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 169A. 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
Rate of tax Total Tax­able val­ue Amount Inte­grat­ed Cen­tral State/UT Tax Cess1 2 3 4 5 6Tax peri­od for which the details are being revised <Month>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)GSTIN of e‑commerce oper­a­tor 10B. Inter-State Sup­plies [includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing TCS] [Rate wise]Place of  Sup­ply (Name of State)  10B (1). Out of sup­plies men­tioned at 10B, val­ue of sup­plies made through e‑Commerce Oper­a­tors attract­ing TCS (oper­a­tor wise, rate wise)GSTIN of e‑commerce operator

11. Con­sol­i­dat­ed State­ment of Advances Received/Advance adjust­ed in the cur­rent tax period/ Amend­ments of infor­ma­tion fur­nished in ear­li­er tax period
Rate Gross Advance Received/adjusted Place of sup­ply Amount Inte­grat­ed Cen­tral State/UT Cess1 2 3 4 5 6 7I  Infor­ma­tion for the cur­rent tax period11A. Advance amount received in the tax peri­od for which invoice has not been issued (tax amount to be added to out­put tax liability)11A (1).  Intra-State sup­plies (Rate Wise) 11A (2).  Inter-State Sup­plies (Rate Wise) 11B. Advance amount received in ear­li­er tax peri­od and adjust­ed against the sup­plies being shown in this tax peri­od in Table Nos. 4, 5, 6 and 711B (1). Intra-State Sup­plies (Rate Wise) 11B (2).  Inter-State Sup­plies (Rate Wise) II Amend­ment of infor­ma­tion fur­nished in Table No. 11[1] in GSTR‑1 state­ment for ear­li­er tax peri­ods [Fur­nish revised information]Month Amend­ment relat­ing to infor­ma­tion fur­nished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2)

12. HSN-wise sum­ma­ry of out­ward supplies
Sr. No. HSN Descrip­tion (Option­al  if HSN is pro­vid­ed) UQC Total Quan­ti­ty Total val­ue Total Tax­able Val­ue Amount Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5 6 7 8 9 10 11
13. Doc­u­ments issued dur­ing the tax period
Sr.No. Nature of doc­u­ment Sr. No. Total num­ber Can­celled Net issued From To 1 2 3 4 5 6 71 Invoic­es for out­ward sup­ply 2 Invoic­es for inward sup­ply from unreg­is­tered per­son 3 Revised Invoice 4 Deb­it Note 5 Cred­it Note  6 Receipt vouch­er 7 Pay­ment Vouch­er 8 Refund vouch­er 9 Deliv­ery Chal­lan for job work 10 Deliv­ery Chal­lan for sup­ply on approval 11 Deliv­ery Chal­lan in case of liq­uidgas 12 Deliv­ery Chal­lan in cas­es oth­er than­by way of sup­ply (exclud­ing at S no. 9 to 11)

 

Ver­i­fi­ca­tion
I 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.

 

Sig­na­ture­Place Name­of Autho­rised Sig­na­to­ry ….……………………Dat­eDes­ig­na­tion /Status…………………………………… Instruc­tions –1. Terms used:a. GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. UIN: Unique Iden­ti­ty Num­berc. UQC: Unit Quan­ti­ty Cod­ed. HSN: Har­mo­nized Sys­tem of Nomen­cla­turee. POS: Place of Sup­ply (Respec­tive State)f. B to B: From one reg­is­tered per­son to anoth­er reg­is­tered per­song. B to C: From reg­is­tered per­son to unreg­is­tered person2. The details in GSTR‑1 should be fur­nished by 10thof 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. Quar­ter­ly turnover infor­ma­tion shall not be cap­tured in sub­se­quent returns. Aggre­gate turnover shall be auto-pop­u­lat­ed in sub­se­quent years.4. Invoice-lev­el infor­ma­tion per­tain­ing to the tax peri­od should be report­ed for all sup­plies as under:(i) For all B to B sup­plies (whether inter-State or intra-State), invoice lev­el details, rate-wise, should be uploaded in Table 4, includ­ing sup­plies attract­ing reverse charge and those effect­ed through e‑commerce oper­a­tor. Out­wards sup­ply infor­ma­tion in these cat­e­gories are to be fur­nished sep­a­rate­ly in the Table.(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 details, rate-wise, should be uploaded in Table 5;  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, rate-wise, should be uploaded in Table  7.5. Table 4 cap­tur­ing infor­ma­tion relat­ing to B to B sup­plies   should:(i) be cap­tured in:a. Table 4A for sup­plies relat­ing to oth­er than reverse charge/ made through e‑commerce oper­a­tor, rate-wise;b. Table 4B for sup­plies attract­ing reverse charge, rate-wise;   and c. Table 4C relat­ing to sup­plies effect­ed through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source under sec­tion 52 of the Act, oper­a­tor wise and rate-wise.(ii) Cap­ture Place of Sup­ply (PoS) only if the same is dif­fer­ent from the loca­tion of the recipient.6. Table 5 to cap­ture infor­ma­tion of B to C Large invoic­es and oth­er infor­ma­tion shall be sim­i­lar to Table 4. The Place of Sup­ply (PoS) col­umn is manda­to­ry in this table.7. Table 6 to cap­ture infor­ma­tion relat­ed  to:(i) Exports out of India(ii) Sup­plies to SEZ unit/ and SEZ  developer(iii) Deemed Exports8. Table 6 needs to cap­ture infor­ma­tion about ship­ping bill and its date. How­ev­er,   if the ship­ping bill details are not avail­able, Table 6 will still accept the infor­ma­tion. The same can be updat­ed through sub­mis­sion of infor­ma­tion in rela­tion to amend­ment Table 9 in the tax peri­od in which the details are avail­able but before claim­ing any refund / rebate relat­ed to the said invoice. The detail of Ship­ping Bill shall be fur­nished in 13 dig­its cap­tur­ing port code (six dig­its) fol­lowed by num­ber of ship­ping  bill.9. Any sup­ply made by SEZ to DTA, with­out the cov­er of a bill of entry is required to be report­ed by SEZ unit in GSTR‑1. The sup­plies made by SEZ on cov­er of a bill of entry shall be report­ed by DTA unit in its GSTR‑2 as imports in GSTR‑2. The lia­bil­i­ty for pay­ment of IGST in respect of sup­ply of ser­vices would, be cre­at­ed from this Table..10. In case of export trans­ac­tions, GSTIN of recip­i­ent will not be there. Hence it  will remain blank.11. Export trans­ac­tions effect­ed with­out pay­ment of IGST (under Bond/ Let­ter of Under­tak­ing (LUT)) needs to be report­ed under “0” tax amount head­ing in Table 6A and 6B.12. Table 7 to cap­ture infor­ma­tion in respect of tax­able sup­ply   of:(i) B to C sup­plies (whether inter-State or intra-State)with invoice val­ue upto  Rs 2,50,000;(ii) Tax­able val­ue net of debit/ cred­it note raised in a par­tic­u­lar tax peri­od and infor­ma­tion per­tain­ing to pre­vi­ous tax peri­ods which was not report­ed ear­li­er, shall be  report­ed in  Table 10. Neg­a­tive val­ue can be men­tioned    inthis table, if required; (iii) Trans­ac­tions effect­ed through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source under sec­tion 52 of the Act to be pro­vid­ed oper­a­tor wise and rate wise;(iv) Table 7A (1) to cap­ture gross intra-State sup­plies, rate-wise, includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source and Table 7A (2) to cap­ture sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source out of gross sup­plies report­ed in Table 7A (1);(v) Table 7B (1) to cap­ture gross inter-State sup­plies includ­ing sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at source and Table 7B (2) to cap­ture sup­plies made through e‑commerce oper­a­tor attract­ing col­lec­tion of tax at  source out of gross sup­plies report­ed in Table 7B (1);   and(vi) Table 7B to cap­ture infor­ma­tion State wise and rate   wise.13. Table 9 to cap­ture infor­ma­tion  of:(i) Amend­ments of B to B sup­plies report­ed in Table 4, B to C Large sup­plies report­ed in Table 5 and Sup­plies involv­ing exports/ SEZ unit or SEZ developer/ deemed exports report­ed in Table  6;(ii) Infor­ma­tion to be cap­tured  rate-wise;(iii) It also cap­tures orig­i­nal infor­ma­tion of deb­it / cred­it note issued and amend­ment to it report­ed in ear­li­er tax peri­ods; While fur­nish­ing infor­ma­tion the orig­i­nal deb­it note/credit note, the details of invoice shall  be men­tioned in the first three columns, While fur­nish­ing revi­sion of a deb­it note/credit note, the details of orig­i­nal deb­it note/credit note shall be men­tioned in the first three columns of this  Table,(iv) Place of Sup­ply (PoS) only if the same is dif­fer­ent from the loca­tion of the recipient;(v) Any debit/ cred­it note per­tain­ing to invoic­es issued before the appoint­ed day under the exist­ing law also to be report­ed in this table;    and(vi) Ship­ping bill to be pro­vid­ed only in case of exports trans­ac­tions amendment.14. Table 10 is sim­i­lar to Table 9 but cap­tures amend­ment infor­ma­tion relat­ed to B   to C sup­plies and report­ed in Table  7.15. Table 11A cap­tures infor­ma­tion relat­ed to advances received, rate-wise, in the tax peri­od and tax to be paid there­on along with the respec­tive PoS. It also includes  infor­ma­tion  in  Table  11B  for  adjust­ment  of  tax  paid  on    advancere­ceived and report­ed in ear­li­er tax peri­ods against invoic­es issued in the cur­rent tax peri­od. The details of infor­ma­tion relat­ing to advances would be sub­mit­ted only if the invoice has not been issued in the same tax peri­od in which the advance was received.16. Sum­ma­ry of sup­plies effect­ed against a par­tic­u­lar HSN code to be report­ed only in sum­ma­ry table. It will be option­al for tax­pay­ers hav­ing annu­al turnover upto Rs. 1.50 Cr but they need to pro­vide infor­ma­tion about descrip­tion of    goods.17. It will be manda­to­ry to report HSN code at two dig­its lev­el for tax­pay­ers hav­ing annu­al turnover in the pre­ced­ing year above Rs. 1.50 Cr but upto Rs. 5.00 Cr  and at four dig­its lev­el for tax­pay­ers hav­ing annu­al turnover above Rs. 5.00 Cr. Form GSTR-1A[See rule 59(4)]
Details of auto draft­ed supplies(From GSTR 2, GSTR 4 or GSTR 6 )
Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b) Trade name, if any
3. Tax­able out­ward sup­plies made to reg­is­tered per­sons includ­ing sup­plies attract­ing reverse charge oth­er than the sup­plies cov­ered in Table No. 4

GSTIN/ UIN Invoice details Rate Tax­able val­ue Amount Place of Sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 113A. 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
GSTIN of recip­i­ent Invoice details Inte­grat­ed Tax No. Date Val­ue Rate Tax­able val­ue Tax amount1 2 3 4 5 6 74A.   Sup­plies made to SEZ unit or SEZ Devel­op­er 4B.   Deemed exports
5. Deb­it notes, cred­it notes (includ­ing amend­ments there­of) issued dur­ing cur­rent period
Details of orig­i­nal doc­u­ment Revised details of doc­u­ment or details of orig­i­nal Deb­it / Cred­it Note Rate Tax­able val­ue Place of sup­ply (Name of State/UT) Amount of taxGSTIN No. Date GSTIN No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

 

Ver­i­fi­ca­tion
I 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.

 

Sig­na­tures

Place

Date

Name of Autho­rised Signatory

Des­ig­na­tion /Status Form GSTR‑2[See rule 60(1)]

 

Year Month

1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto pop­u­lat­ed (b) Trade name, if any Auto populated

 

3. Inward sup­plies received from a reg­is­tered per­son oth­er than the sup­plies attract­ing reverse charge
(Amount in Rs. for all Tables)
GSTI Nof sup­pli er Invoice details Rat e Tax­abl e   val­ue Amount of Tax Place of sup­ply (Name of  State/U T) Whether input or input service/ Cap­i­tal goods (incl plant and machin­er y)/  Inel­i­gi­ble for ITC Amount of ITC avail­able Inte­grat ed Tax Cen­tr al Tax Stat e/ UTTax Ces s No Dat e Valu e Inte­grat ed tax Cen­tr al Tax Stat e/ UTTax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

 

4. Inward sup­plies on which tax is to be paid on reverse chargeGSTI Nof sup­pli er Invoice details Rat e Tax­abl e   val­ue Amount of Tax Place of sup­ply (Name of  State/U T) Whether input or input service/ Cap­i­tal goods (incl. plant and machin­er y)/  Inel­i­gi­ble for ITC Amount of ITC avail­able Inte­grat ed Tax Cen­tr al Tax Stat e/ UTTax Ces s No Dat e Valu e Inte­grat ed tax Cen­tr al Tax Stat e/ UTTax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 164A. 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 on a Bill of Entry

GSTI­Nof  sup­pli­er Details of bill of entry Rate Tax­able val­ue Amount Whether input / Cap­i­tal goods(incl. plant and machinery)/ Inel­i­gi­ble for ITC Amount of ITC avail­able No. Date Val­ue Inte­grat­ed Tax Cess Inte­grat­ed Tax Cess1 2 3 4 5 6 7 8 9 10 115A. Imports 5B.   Received from SEZ
Port code +No of BE=13 dig­its Assess­able Value

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]

Details of orig­i­nal invoice /Bill of entry No Revised details of invoice Rat e Tax­abl e   val­ue Amount Place of sup­pl y Whethe r input or input service/ Cap­i­tal goods/ Inel­i­gib le for ITC) Amount of ITC avail­able Inte­grat ed Tax Cen­tr al Tax State/U T Tax Ces sGSTI N No. Dat e GSTI N No. Dat e Valu e Inte­grat ed Tax Cen­tr al Tax State/U T Tax Ces s 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 196A. Sup­plies oth­er than import of goods or goods received from SEZ [Infor­ma­tion fur­nished in Table 3 and 4 of ear­li­er returns]- If details fur­nished ear­li­er were incor­rect 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 received­De­scrip­tion Val­ue of sup­plies received from Com­po­si­tion tax­able per­son Exempt sup­ply Nil Rat­ed sup­ply Non GST supply1 2 3 4 57A. Inter-State sup­plies 7B. Intra-state supplies

8. ISD cred­it received

GSTIN of ISD ISD­Doc­u­ment Details ISD Cred­it received Amount of eli­gi­ble ITC No. Date Inte­grat­ed Tax Cen­tral Tax State/ UTTax Cess Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5 6 7 8 9 10 118A. ISD Invoice 8B. ISD Cred­it Note

9. TDS and TCS Cred­it received

GSTIN ofD­e­duc­tor / GSTIN of e- Com­merce Oper­a­tor Gross Val­ue Sales Return Net Val­ue Amount Inte­grat­ed Tax Cen­tral Tax State Tax /UT Tax1 2 3 4 5 6 79A. TDS 9B. TCS  10. Con­sol­i­dat­ed State­ment of Advances paid/Advance adjust­ed on account of receipt of supply
Rate Gross Advance Paid Place of sup­ply (Name of State/UT) Amount Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5 6 7(I) Infor­ma­tion for the cur­rent month10A. Advance amount paid for reverse charge sup­plies in the tax peri­od (tax amount to be added to out­put tax liability)10A (1).  Intra-State sup­plies (Rate Wise) 10A (2).  Inter ‑State Sup­plies (Rate Wise) 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]10B (1). Intra-State Sup­plies (Rate Wise) 10B (2). Intra-State Sup­plies (Rate Wise) II Amend­ments of infor­ma­tion fur­nished in Table No. 10 (I) in an ear­li­er month [Fur­nish revised information]Month Amend­ment relat­ing to infor­ma­tion fur­nished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2)

 

11. Input Tax Cred­it Rever­sal / Reclaim

Descrip­tion for rever­sal of ITC To be added to or reduced from out­put lia­bil­i­ty Amount of ITC Inte­grat­ed Tax Cen­tral Tax State/UT Tax CESS1 2 3 4 5 6A. Infor­ma­tion for the cur­rent tax peri­od (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule 39(1)(j)(ii) To be added © Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule 43(1) (h) To be added (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) To be reduced  (g)  On account of amount paid sub­se­quent to rever­sal of ITC To be reduced (h) Any oth­er lia­bil­i­ty (Spec­i­fy) ……
B. Amend­ment of infor­ma­tion fur­nished in Table No 11 at S. No A in an ear­li­er retur­nA­mend­ment is in respect of infor­ma­tion fur­nished in the Month Spec­i­fy the infor­ma­tion you wish to amend (Drop down)
12. Addi­tion and reduc­tion of amount in out­put tax for mis­match and oth­er reasons
Descrip­tion Add to or reduce from out­put lia­bil­i­ty Amount Inte­grat­ed Tax Cen­tral Tax State/ UT Tax CESS1 2 3 4 5 6(a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax lia­bil­i­ty on mis­matched cred­it notes Add © Reclaim on account of rec­ti­fi­ca­tion of mis­matched invoices/debit notes Reduce (d) Reclaim on account of rec­ti­fi­ca­tion of mis­matched cred­it note Reduce (e) Neg­a­tive tax lia­bil­i­ty from pre­vi­ous tax peri­ods Reduce
(f) Tax paid on advance in ear­li­er tax peri­ods and adjust­ed with tax on sup­plies made in cur­rent tax peri­od Reduce  13. HSN sum­ma­ry of inward supplies

Sr. No. HSN Descrip­tion (Option­al  if HSN is fur­nished) UQC Total Quan­ti­ty Total val­ue Total Tax­able Val­ue Amount Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5 6 7 8 9 10 11
Ver­i­fi­ca­tionI 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
Signatures………………………………Place: Name of Autho­rised Sig­na­to­ry­Date: Des­ig­na­tion /Status Instruc­tions –1. Terms used:a. GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. UIN: Unique Iden­ti­ty Num­berc. UQC: Unit Quan­ti­ty Cod­ed. HSN: Har­mo­nized Sys­tem of Nomen­cla­turee. POS: Place of Sup­ply (Respec­tive State)f. B to B: From one reg­is­tered per­son to anoth­er reg­is­tered per­song. B to C: From reg­is­tered per­son to unreg­is­tered person2. 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‑1 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),  ord. 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;(v) 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 or 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 original/ amend­ed infor­ma­tion of deb­it or 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 or 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 of its return in Form GSTR‑3.11. Recip­i­ent can claim less ITC on an invoice depend­ing on its use i.e. whether for busi­ness pur­pose or non-busi­ness purpose.12. Infor­ma­tion of advance paid per­tain­ing to reverse charge sup­plies and the tax paid on it includ­ing adjust­ments against invoic­es issued should be report­ed in Table 10.13. Table 12 to cap­ture addi­tion­al lia­bil­i­ty due to mis­match as well as reduc­tion in out­put lia­bil­i­ty due to rec­ti­fi­ca­tion of mis­match on account of fil­ing of GSTR‑3 of the imme­di­ate­ly pre­ced­ing tax  period.14. Report­ing cri­te­ria of HSN will be same as report­ed in   GSTR‑1. FORM GSTR-2A[See rule 60(1)]

Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b) Trade name, if any
PART A

 

3. Inward sup­plies received from a reg­is­tered per­son oth­er than the sup­plies attract­ing reverse charge
(Amount in Rs. for all Tables)GSTINof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of tax Place of sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed tax Cen­tral Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

4. Inward sup­plies received from a reg­is­tered per­son on which tax is to be paid on reverse charge
GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of tax Place of sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11
5. Deb­it / Cred­it notes (includ­ing amend­ments there­of) received dur­ing cur­rent tax period

 

Details of orig­i­nal Revised details of Rate Tax­able Amount of tax Place ofdoc­u­ment doc­u­ment or details of orig­i­nal Deb­it / Cred­it note val­ue supply(Name of State/UT) GSTIN No. Date GSTIN No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

PART B

6. ISD cred­it (includ­ing amend­ments there­of) received
GSTIN of ISD ISD doc­u­ment details ITC amount involved No. Date Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess1 2 3 4 5 6 7ISD Invoice –eli­gi­ble ITC ISD Invoice –inel­i­gi­ble ITC ISD Cred­it  note –eli­gi­ble ITC ISD Cred­it note –inel­i­gi­ble ITC
PART- C7. TDS and TCS Cred­it (includ­ing amend­ments there­of) received
GSTIN ofD­e­duc­tor / GSTIN of e- Com­merce Oper­a­tor Amount received/ Gross Val­ue Sales Return Net Val­ue Amount Inte­grat­ed Tax Cen­tral Tax State Tax /UT Tax1 2 3 4 5 6 77A. TDS 7B. TCS  Form GSTR‑3 [See rule 61(1)]
Month­ly returnYear Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto Pop­u­lat­ed (b) Trade name, if any Auto Populated
Part‑A (To be auto populated)
(Amount in Rs. for all Tables)3. TurnoverSr.No. Type of Turnover Amount1 2 3(i) Tax­able  [oth­er than zero rat­ed] (ii) Zero rat­ed sup­ply on  pay­ment of Tax (iii) Zero rat­ed sup­ply with­out pay­ment of Tax (iv) Deemed exports (v) Exempt­ed (vi) Nil Rat­ed (vii) Non-GST sup­ply Total
4. Out­ward supplies
Inter-State sup­plies (Net Sup­ply for the month)
Rate Tax­able Val­ue Amount of Tax Inte­grat­ed Tax CESS1 2 3 4A.   Tax­able sup­plies (oth­er than reverse charge and zero rat­ed sup­ply) [Tax Rate Wise] B.   Sup­plies attract­ing  reverse charge-Tax payable by recip­i­ent of sup­ply C.   Zero rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax D. Out of the sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS-[Rate wise]GSTIN of e‑commerce operator
Intra-State sup­plies (Net sup­ply for the month)
Rate Tax­able Val­ue Amount of Tax Cen­tral Tax State /UT Tax Cess1 2 3 4 5A.   Tax­able sup­plies (oth­er than reverse charge) [Tax Rate wise] B.   Sup­plies attract­ing  reverse charge- Tax payable by the recip­i­ent of sup­ply C. Out of the sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS [Rate wise]GSTIN of e‑commerce operator
Tax effect of amend­ments made in respect of out­ward supplies
Rate Net dif­fer­en­tial val­ue Amount of Tax Inte­grat­ed tax Cen­tral Tax State/UT  Tax Cess1 2 3 4 5 6(I) Inter-State sup­pliesA Tax­able sup­plies (oth­er than reverse charge and Zero Rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax) [Rate wise] B Zero rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax [Rate wise] C Out of the Sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS (II) Intra-state sup­pliesA Tax­able sup­plies (oth­er than reverse charge) [Rate wise] B Out of the sup­plies men­tioned at A, the val­ue of  sup­plies made though an e‑commerce oper­a­tor attract­ing TCS
5. Inward sup­plies attract­ing reverse charge includ­ing import of ser­vices (Net of advance adjust­ments) 5A. Inward sup­plies on which tax is payable on reverse charge basis

Rate of tax Tax­able Val­ue Amount of tax Inte­grat­ed Tax Cen­tral Tax State/UT tax CESS1 2 3 4 5 6(I) Inter-State inward sup­plies [Rate Wise] (II)   Intra-State inward sup­plies  [Rate Wise]
5B. Tax effect of amend­ments in respect of sup­plies attract­ing reverse charge

Rate of tax Dif­fer­en­tial Tax­able Val­ue Amount of tax Inte­grat­ed Tax Cen­tral Tax State/UT Tax CESS1 2 3 4 5 6(I) Inter-State inward sup­plies (Rate Wise) (II)   Intra-State inward sup­plies (Rate Wise)
6. Input tax cred­i­tITC on inward tax­able sup­plies, includ­ing imports and ITC received from ISD[Net of deb­it notes/credit notes]
Descrip­tion Tax­able val­ue Amount of tax Amount of ITC Inte­grat­ed Tax Cen­tral Tax State/ UTTax CESS Inte­grat­ed Tax Cen­tral Tax State/ UTTax CESS1 2 3 4 5 6 7 8 9 10(I)   On account of sup­plies received and deb­it notes/credit notes received dur­ing the cur­rent tax period(a)  Inputs (b) Input ser­vices ©  Cap­i­tal goods (II) On account of amend­ments made (of the details fur­nished in ear­li­er tax periods)(a)  Inputs (b) Input ser­vices ©  Cap­i­tal goods
7. Addi­tion and reduc­tion of amount in out­put tax for mis­match and oth­er reasons
Descrip­tion Add to or reduce from out­put lia­bil­i­ty Amount Inte­grat­ed tax Cen­tral tax State/ UT tax CESS1 2 3 4 5 6
(a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax lia­bil­i­ty on mis­matched cred­it notes Add © Reclaim on rec­ti­fi­ca­tion of mis­matched invoices/Debit Notes Reduce (d) Reclaim on rec­ti­fi­ca­tion of mis­match cred­it note Reduce (e) Neg­a­tive tax lia­bil­i­ty from pre­vi­ous tax peri­ods Reduce
(f) Tax paid on advance in ear­li­er tax peri­ods and adjust­ed with tax on sup­plies made in cur­rent tax peri­od Reduce (g) Input Tax cred­it reversal/reclaim Add/Reduce

8. Total tax liability

Rate of Tax Tax­able val­ue Amount of tax Inte­grat­ed tax Cen­tral tax State/UT Tax CESS1 2 3 4 5 68A. On out­ward sup­plies 8B. On inward sup­plies attract­ing reverse charge 8C. On account of Input Tax Cred­it Reversal/reclaim 8D. On account of mismatch/ rec­ti­fi­ca­tion /other reasons
9. Cred­it of TDS and TCS
Amount Inte­grat­ed tax Cen­tral tax State/ UT Tax1 2 3 4(a) TDS (b) TCS

10. Inter­est lia­bil­i­ty (Inter­est as on .….….……)
On account of Out­put lia­bil­i­ty on  mis­match ITC­claimed on mis­matched invoice On account of oth­er ITCre­ver­sal Undue excess claims or excess reduc­tio [refer sec 50(3)] Cred­it of inter­est on rec­ti­fi­ca­tion ofn   mis­match Inter­est lia­bil­i­ty car­ry for­ward Delay in pay­ment of tax Total inter­est liability1 2 3 4 5 6 7 8 9  (a) Inte­grat­ed Tax (b) Cen­tral Tax © State/UT Tax (d) Cess
11. Late Fee
On account of Cen­tral Tax State/UT tax1 2 3Late fee

Part B
12. Tax payable and paid
Descrip­tion Tax payable Paid in cash Paid through ITC Tax Paid Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8(a) Inte­grat­ed Tax (b)  Cen­tral Tax © State/UT Tax (d) Cess
13. Inter­est, Late Fee and any oth­er amount (oth­er than tax) payable and paid
Descrip­tion Amount payable Amount Paid1 2 3(I) Inter­est on account of(a)    Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess II Late fee(a) Cen­tral tax (b) State/UT tax
14. Refund claimed from Elec­tron­ic cash ledger
Descrip­tion Tax Inter­est Penal­ty Fee Oth­er Deb­it Entry Nos.1 2 3 4 5 6 7(a)   Inte­grat­ed tax  (b) Cen­tral Tax © State/UT Tax (d) Cess Bank Account Details (Drop Down)

15. Deb­it entries in elec­tron­ic cash/Credit ledger for tax/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]
Descrip­tion Tax paid in cash Tax paid  through ITC Inter­est Late fee Inte­grat­ed tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8(a)  Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess
Ver­i­fi­ca­tionI 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.

Sig­na­tures of Autho­rised Signatory……………………………Place …………… Name of Autho­rised Signatory….……………………Date ……………. Designation/Status…………………………………… Instructions:-1. Terms Used :-a) GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb) TDS :- Tax Deduct­ed at sourcec) TCS :- Tax Col­lect­ed at source
2. GSTR 3 can be gen­er­at­ed only when GSTR‑1 and GSTR- 2 of the tax peri­od have been filed.
3. Elec­tron­ic lia­bil­i­ty reg­is­ter, elec­tron­ic cash ledger and elec­tron­ic cred­it ledger of tax­pay­er will be updat­ed on gen­er­a­tion of GSTR‑3 by taxpayer.
4. Part‑A of GSTR‑3 is auto-pop­u­lat­ed on the basis of GSTR 1, GSTR 1A and GSTR 2.
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.
6. Tax lia­bil­i­ty relat­ing to out­ward sup­plies in Table 4 is net of invoic­es, debit/credit notes and advances received.
7. Table 4.1 will not include zero rat­ed sup­plies made with­out pay­ment of taxes.
8. Table 4.3 will not include amend­ments of sup­plies orig­i­nal­ly made under reverse charge basis.
9. Tax lia­bil­i­ty due to reverse charge on inward sup­plies in Table 5 is net of invoic­es, debit/credit 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. Form GSTR – 3A[See rule 68]
Ref­er­ence No: Date:
To  GSTIN———————– Name  Address
Notice to return default­er u/s 46 for not fil­ing return Tax Peri­od — Type of Return ‑Being a reg­is­tered tax­pay­er, you are required to fur­nish return for the sup­plies made or received and to dis­charge resul­tant tax lia­bil­i­ty for the afore­said tax peri­od by due date. It has been noticed that you have not filed the said return till date.
2. You are, there­fore, request­ed to fur­nish the said return with­in 15 days fail­ing which the tax lia­bil­i­ty will be assessed u/s 62 of the Act, based on the rel­e­vant mate­r­i­al avail­able with this office. Please note that in addi­tion to tax so assessed, you will also be liable to pay inter­est and penal­ty as per pro­vi­sions of the Act.
3. Please note that no fur­ther com­mu­ni­ca­tion will be issued for assess­ing the liability.
4. The notice shall be deemed to have been with­drawn in case the return referred above, is filed by you before issue of the assess­ment order.
Or
Notice to return default­er u/s 46 for not fil­ing final return upon can­cel­la­tion of registration
Can­cel­la­tion order No. — Date —Appli­ca­tion Ref­er­ence Num­ber, if any — Date -
Con­se­quent upon apply­ing for sur­ren­der of reg­is­tra­tion or can­cel­la­tion of your reg­is­tra­tion for the rea­sons spec­i­fied in the order, you were required to sub­mit a final return in form GSTR-10 as required under sec­tion 45 of the Act.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.4. This notice shall be deemed to be with­drawn in case the return is filed by you before issue of the assess­ment order.Signature Name Des­ig­na­tion FORM GSTR-3B
[See rule 61(5)]
Year Month

1. GSTIN 2. Legal name of the reg­is­tered per­son Auto Populated

Details of Out­ward Sup­plies and inward sup­plies liable to reverse charge
Nature of Sup­plies Total Tax­able val­ue Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5 6(a) Out­ward tax­able sup­plies (oth­er than zero rat­ed, nil rat­ed and exempt­ed) (b) Out­ward tax­able  sup­plies (zero rat­ed ) © Oth­er out­ward sup­plies (Nil rat­ed, exempt­ed) (d) Inward sup­plies (liable to reverse charge) (e) Non-GST out­ward supplies
Of the sup­plies shown in 3.1 (a) above, details of inter-State sup­plies made to unreg­is­tered per­sons, com­po­si­tion tax­able per­sons and UIN holders
Place of Sup­ply (State/UT) Total Tax­able val­ue Amount of Inte­grat­ed Tax1 2 3 4Supplies made to Unreg­is­tered Per­sons Sup­plies made to Com­po­si­tion Tax­able Per­sons Sup­plies made to UIN holders
4. Eli­gi­ble ITC
Details Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess1 2 3 4 5(A) ITC Avail­able (whether in full or part) (1)  Import of goods (2) Import of ser­vices (3) Inward sup­plies liable to reverse charge (oth­er than 1 & 2 above) (4) Inward sup­plies from ISD (5)  All oth­er ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Oth­ers © Net ITC Avail­able (A) – (B) (D) Inel­i­gi­ble ITC (1) As per sec­tion 17(5) (2) Others
5. Val­ues of exempt, nil-rat­ed and non-GST  inward supplies
Nature of sup­plies Inter-State sup­plies Intra-State supplies1 2 3 From a sup­pli­er under com­po­si­tion scheme, Exempt and Nil­rat­ed sup­ply Non GST supply
Pay­ment of tax
Descrip­tion Tax payable Paid through ITC Tax paid TDS./TCS Tax/Cess paid in cash Inter­est Late Fee Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10Integrated Tax Cen­tral Tax State/UT Tax Cess
TDS/TCS Credit
Details Inte­grat­ed Tax Cen­tral Tax State/UT Tax1 2 3 4TDS TCS
Ver­i­fi­ca­tion (by Autho­rised signatory)I 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.
Instructions:1) Val­ue of Tax­able Sup­plies = Val­ue of invoic­es + val­ue of Deb­it Notes – val­ue of cred­it notes + val­ue of advances received for which invoic­es have not been issued in the same month– val­ue of advances adjust­ed against invoices2) Details of advances as well as adjust­ment of same against invoic­es to be adjust­ed and not shown separately3) Amend­ment in any details to be adjust­ed and not shown sep­a­rate­ly. Form GSTR‑4       [See rule 62]
Quar­ter­ly return for reg­is­tered per­son opt­ing for com­po­si­tion levy
Year Quarter
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto Pop­u­lat­ed (b) Trade name, if any Auto Populated3. (a) Aggre­gate Turnover in the pre­ced­ing Finan­cial Year (b) Aggre­gate Turnover — April to June, 2017

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

GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of Tax Place of sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 114A. Inward sup­plies received from a reg­is­tered sup­pli­er (oth­er than sup­plies attract­ing reverse charge) 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 of inward sup­plies fur­nished in returns for ear­li­er tax peri­ods in Table 4 [includ­ing deb­it notes/credit notes and their sub­se­quent amendments]
Details of orig­i­nal invoice Revised details of invoice Rate Tax­abl e val­ue Amount Place of sup­ply (Name of State/ UT)GSTIN No. Date GSTI N No. Date Val­ue Inte­grate d Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 145A. Sup­plies [Infor­ma­tion fur­nished in Table 4 of ear­li­er returns]-If details fur­nished ear­li­er were incor­rect 5B. Deb­it Notes/Credit Notes [orig­i­nal)]  5C. Deb­it Notes/ Cred­it Notes [amend­ment of deb­it notes/credit notes fur­nished in ear­li­er tax periods]
6. Tax on out­ward sup­plies made (Net of advance and goods returned)
Rate of tax Turnover Com­po­si­tion tax amount Cen­tral Tax State/UT Tax1 2 3 4

7. Amend­ments to Out­ward Sup­ply details fur­nished in returns for ear­li­er tax peri­ods in Table No. 6
Quar­ter Rate Orig­i­nal details Revised details Turnover Cen­tral Tax State/UT tax Turnover Cen­tral Tax State/UT Tax1 2 3 4 5 6 7 8
8. Con­sol­i­dat­ed State­ment of Advances paid/Advance adjust­ed on account of receipt of supply
Rate Gross Advance Paid Place of sup­ply (Name of State/UT) Amount Inte­grat­ed­Tax Cen­tral­Tax State/ UT Tax Cess1 2 3 4 5 6 7(I) Infor­ma­tion for the cur­rent quarter8A. Advance amount paid for reverse charge sup­plies in the tax peri­od (tax amount to be added to out­put tax liability)8A (1).  Intra-State sup­plies (Rate Wise) 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). Intra-State Sup­plies (Rate Wise) II Amend­ments of infor­ma­tion fur­nished in Table No. 8 (I) for an ear­li­er quar­terYear Quar­ter Amend­ment relat­ing to infor­ma­tion fur­nished in S. No.(select) 8A(1) 8A(2) 8B(1) 8B(2)  9. TDS Cred­it received

GSTIN of Deduc­tor Gross Val­ue Amount Cen­tral Tax State/UT Tax1 2 3 4
10. Tax payable and paid
Descrip­tion Tax amount payable Pay tax amount1 2 3(a) Inte­grat­ed Tax (b) Cen­tral Tax © State/UT Tax (d) Cess
11. Inter­est, Late Fee payable and paid
Descrip­tion Amount payable Amount Paid1 2 3(I) Inter­est on account of(a) Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d)   Cess (II)   Late fee(a) Cen­tral tax (b) State/UT tax
12. Refund claimed from Elec­tron­ic cash ledger
Descrip­tion Tax Inter­est Penal­ty Fee Oth­er Deb­it Entry Nos.1 2 3 4 5 6 7(a)    Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess Bank Account Details (Drop Down)

13. Deb­it entries in cash ledger for tax /interest payment[to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]
Descrip­tion Tax paid in cash Inter­est Late fee1 2 3 4(a)  Inte­grat­ed­tax  (b) Cen­tral Tax © State/UTTax (d) Cess
Ver­i­fi­ca­tionI 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.Signature of Autho­rised Sig­na­to­ry­Place Name of Autho­rised Sig­na­to­ry­Date Des­ig­na­tion /Status Instructions:-
1. Terms used:(a) GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number(b) TDS: Tax Deduct­ed at Source2. The details in GSTR‑4 should be fur­nished between 11th 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:(i) 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-1and 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‑1;(iii) Table 4C to cap­ture sup­plies from unreg­is­tered  supplier;(iv) Table 4D to cap­ture import of  service;(v) 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 or 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 note/credit note, the details of orig­i­nal deb­it /credit 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 of 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. Form GSTR-4A                 [See rules 59(3) & 66(2)]
Auto-draft­ed details for reg­is­tered per­son opt­ing for com­po­si­tion levy(Auto-drafted from GSTR‑1, GSTR‑5 and GSTR‑7)
Year Quarter
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto Pop­u­lat­ed (b) Trade name, if any Auto Populated

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

GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of tax Place of sup­ply (Name of State/UT) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 113A. Inward sup­plies received from a reg­is­tered sup­pli­er (oth­er than sup­plies attract­ing reverse charge) 3B. Inward sup­plies received from a reg­is­tered sup­pli­er (attract­ing  reverse charge)

4. Deb­it notes/credit notes (includ­ing amend­ments there­of) received dur­ing cur­rent period
Details of orig­i­nal doc­u­ment Revised details of doc­u­ment or details of orig­i­nal Deb­it / Cred­it Note Rate Tax­able val­ue Amount of tax Place of sup­ply (Name of State/UT)GSTIN No. Date GSTIN No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

5. TDS Cred­it received

GSTIN of deduc­tor Gross val­ue Amount of tax Cen­tral Tax State/UT Tax1 2 3 4
Form GSTR‑5[See rule 63]

Return for Non-res­i­dent tax­able person
Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto Pop­u­lat­ed (b) Trade name, if any Auto Pop­u­lat­ed © Valid­i­ty peri­od of reg­is­tra­tion Auto Populated
3. Inputs/Capital goods received from Over­seas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry Rate Tax­able val­ue Amount Amount of ITC avail­ableNo. Date Val­ue Inte­grat­ed Tax Cess Inte­grat­ed Tax Cess1 2 3 4 5 6 7 8 9
4. Amend­ment in the details fur­nished in any ear­li­er return
Orig­i­nal details Revised details Dif­fer­en­tial ITC (+/_)Bill of entry Bill of entry Rate Tax­able val­ue Amount Amount of ITC avail­able No Date No Date Val­ue Inte­grat­ed Tax Cess Inte­grat­ed Tax Cess Inte­grat­ed tax Cess1 2 3 4 5 6 7 8 9 10 11 12 13

5. Tax­able out­ward sup­plies made to reg­is­tered per­sons (includ­ing UIN holders)
GSTIN/ Invoice details Rate Tax­able Amount Place ofUIN No. Date Val­ue val­ue Inte­grat­ed Cen­tral State Cess Sup­ply Tax Tax / (Name of UT State/UT) Tax  1 2 3 4 5 6 7 8 9 10 11
6. Tax­able out­ward inter-State sup­plies to un-reg­is­tered per­sons where invoice val­ue is more than Rs 2.5 lakh
Place of Sup­ply (State/UT) Invoice details Rate Tax­able Val­ue Amount No. Date Val­ue Inte­grat­ed Tax Cess1 2 3 4 5 6 7 8
7. Tax­able sup­plies (net of deb­it notes and cred­it notes) to unreg­is­tered per­sons oth­er than the sup­plies men­tioned at Table 6

Rate of tax Total Tax­able val­ue Amount Inte­grat­ed Cen­tral State /UT Tax Cess1 2 3 4 5 67A. Intra-State sup­ply (Con­sol­i­dat­ed, rate wise) 7B.  Inter-State Sup­plies where the val­ue of invoice is upto Rs 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 note/credit notes and amend­ments thereof]

Details of orig­i­nal doc­u­ment Revised details of doc­u­ment orde­tails of orig­i­nal Debit/Credit Notes Rate Tax­able Val­ue Amount Place of sup­plyGSTIN No. Date GSTIN No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State / UTTax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 148A.   If  the invoice details fur­nished ear­li­er were incor­rect 8B.   Deb­it Notes/Credit Notes [orig­i­nal)] 8C. Deb­it Notes/Credit Notes [amend­ment of deb­it notes/credit notes fur­nished in ear­li­er tax peri­ods]  9. Amend­ments to tax­able out­ward sup­plies to unreg­is­tered per­sons fur­nished in returns for Ear­li­er tax peri­ods in Table 7
Rate of tax Total tax­able val­ue Amount Inte­grat­ed Tax Cen­tral Tax State / UT Tax Cess1 2 3 4 5 6Tax peri­od for which the details are being revised 9A. Intra-State Sup­plies [Rate wise] 9B. Inter-State Sup­plies [Rate  wise]Place of  Sup­ply (Name of State)
10. Total tax liability

Rate of Tax Tax­able val­ue Amount of tax Inte­grat­ed Tax Cen­tral Tax State/UT Tax CESS1 2 3 4 5 610A.   On account of out­ward sup­ply 10B.   On account of dif­fer­en­tial ITC being neg­a­tive in Table 4
11. Tax payable and paid
Descrip­tion Tax payable Paid in cash Paid through ITC Tax Paid Inte­grat­ed tax Cess 1 2 3 4 5 6(a) Inte­grat­ed Tax (b)  Cen­tral Tax © State/UT Tax (d) Cess
12. Inter­est, late fee and any oth­er amount payable and paid
Descrip­tion Amount payable Amount paid1 2 3I Inter­est on account of(a) Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess II Late fee on account of(a) Cen­tral tax (b) State / UT tax  13. Refund claimed from elec­tron­ic cash ledger
Descrip­tion Tax Inter­est Penal­ty Fee Oth­er Deb­it Entry Nos.1 2 3 4 5 6 7(a) Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess Bank Account Details (Drop Down)
14. Deb­it entries in elec­tron­ic cash/credit ledger for tax/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]
Descrip­tion Tax paid in cash Tax paid  through ITC Inter­est Late fee Inte­grat­ed tax Cess 1 2 3 4 5 6(a) Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax (d) Cess
Ver­i­fi­ca­tionI 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.
Sig­na­tures of Autho­rised Sig­na­to­ry­Place …………… Name of Autho­rised Sig­na­to­ry­Date ……………. Des­ig­na­tion /Status Instructions:-1. Terms used:a. GSTIN:  Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. UIN: Unique Iden­ti­ty Num­berc. UQC: Unit Quan­ti­ty Cod­ed. HSN: Har­mo­nized Sys­tem of Nomen­cla­turee. POS: Place of Sup­ply (Respec­tive State)f. B to B:   From one reg­is­tered per­son to anoth­er reg­is­tered per­song. B to C:   From reg­is­tered per­son to unreg­is­tered person2. 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 20thof 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:i. For all B to B sup­plies (whether inter-State or 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; andi­ii. 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.
8. Table 8 con­sists of amend­ments in respect of ‑i. B2B out­ward sup­plies declared in the pre­vi­ous tax period;ii. “B2C inter-State invoic­es where invoice val­ue is more than 2.5 lakhs” report­ed in the pre­vi­ous tax peri­od; andi­ii. Orig­i­nal Deb­it and cred­it note details and its amend­ments. 9. Table 9 cov­ers the Amend­ments in respect of B2C out­ward sup­plies oth­er than inter- State sup­plies where invoice val­ue is more than Rs 250000/-.10. Table 10 con­sists of tax lia­bil­i­ty on account of out­ward sup­plies declared in the cur­rent tax peri­od and neg­a­tive ITC on account of amend­ment to import of goods in the cur­rent tax period.On sub­mis­sion of GSTR‑5, Sys­tem shall com­pute the tax lia­bil­i­ty and ITC will be post­ed to the respec­tive ledgers. Form GSTR-5A[See rule 64]

Details of sup­plies of online infor­ma­tion and data­base access or retrieval ser­vices by a per­son locat­ed out­side India made to non-tax­able per­sons in India
1. GSTIN of the supplier-
2. (a) Legal name of the reg­is­tered per­son -(b) Trade name, if any -
3. Name of the Autho­rised rep­re­sen­ta­tive in India fil­ing the return –
4. Peri­od: Month — Year -
5. Tax­able out­ward sup­plies made to con­sumers in India
(Amount in Rupees)
Place of supply(State/UT) Rate of tax Tax­able val­ue Inte­grat­ed tax Cess1 2 3 4 5
5A. Amend­ments to tax­able out­ward sup­plies to non-tax­able per­sons in India
(Amount in Rupees)
Month Place of supply(State/UT) Rate of tax Tax­able val­ue Inte­grat­ed tax Cess1 2 3 4 5 6
6. Cal­cu­la­tion of inter­est, penal­ty or any oth­er amount
Sr. No. Descrip­tion Amount of  tax due Inte­grat­ed tax CESS1 2 3 41. Inter­est 2. Oth­ers (Please spec­i­fy) Total  7. Tax, inter­est, late fee and any oth­er amount payable and paid
Sr. No. Descrip­tion Amount payable Deb­it entry no. Amount paid Inte­grat­ed tax CESS Inte­grat­ed tax CESS1 2 3 4 5 6 71. Tax Lia­bil­i­ty (based on Table 5 & 5A) 2. Inter­est (based on Table 6) 3. Oth­ers (Please Specify)
Ver­i­fi­ca­tionI 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.Signature
Place Name of Autho­rised Sig­na­to­ry­Dat­eDes­ig­na­tion /Status Form GSTR‑6[See rule 65]

 

Year Month

1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b) Trade name, if any
3. Input tax cred­it received for distribution
GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of Tax No Date Val­ue Inte­grat­ed tax Cen­tral Tax State / UT Tax CESS1 2 3 4 5 6 7 8 9 10 (Amount in Rs. for all Tables)

4. Total ITC/Eligible ITC/Ineligible ITC to be dis­trib­uted for tax peri­od (From Table No. 3)
Descrip­tion Inte­grat­ed tax Cen­tral Tax State / UT Tax CESS1 2 3 4 5(a) Total ITC avail­able for dis­tri­b­u­tion (b)  Amount of eli­gi­ble ITC © Amount of inel­i­gi­ble ITC
5. Dis­tri­b­u­tion of input tax cred­it report­ed in Table 4
GSTIN ofrecipient/State, if recip­i­ent is unreg­is­tered ISD invoice Dis­tri­b­u­tion of ITC by ISD No. Date Inte­grat­ed Tax Cen­tral Tax State / UT Tax CESS1 2 3 4 5 6 75A.   Dis­tri­b­u­tion of the amount of eli­gi­ble ITC 5B.   Dis­tri­b­u­tion of the amount of inel­i­gi­ble ITC  6. Amend­ments in infor­ma­tion fur­nished in ear­li­er returns in Table No. 3
Orig­i­nal details Revised details­GSTI­Nof  sup­pli­er No. Date GSTI­Nof  sup­pli­er Invoice/debit note/credit note details Rate Tax­able val­ue Amount of Tax No Date Val­ue Inte­grat­ed tax Cen­tral Tax State / UTTax CESS1 2 3 4 5 6 7 8 9 10 11 12 136A. Infor­ma­tion fur­nished in Table 3 in an ear­li­er peri­od was incor­rect 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
Descrip­tion Inte­grat­ed tax Cen­tral Tax State/ UT Tax Cess1 2 3 4 57A.   Input tax cred­it mis­match 7B. Input tax cred­it reclaimed on rec­ti­fi­ca­tion of mismatch

8. Dis­tri­b­u­tion of input tax cred­it report­ed in Table No. 6 and 7 (plus / minus)
GSTIN ofre­cip­i­ent ISD cred­it no. ISD invoice Input tax dis­tri­b­u­tion by ISD No. Date No. Date Inte­grat­ed Tax Cen­tral Tax State Tax CESS1 2 3 4 5 6 7 8 98A.   Dis­tri­b­u­tion of the amount of eli­gi­ble ITC 8B.   Dis­tri­b­u­tion of the amount of inel­i­gi­ble ITC
9. Redis­tri­b­u­tion of ITC dis­trib­uted to a wrong recip­i­ent (plus / minus)
Orig­i­nal input tax cred­it dis­tri­b­u­tion Re-dis­tri­b­u­tion of input tax cred­it to the cor­rect recip­i­ent­GSTI­Nof   orig­i­nal recip­i­ent ISD invoice detail ISD cred­it note GSTI­Nof new recip­i­ent ISD­in­voice Input tax cred­it redis­trib­uted No. Date No Date No. Date Inte­grat­ed Tax Cen­tral Tax State Tax CESS1 2 3 4 5 6 7 8 9 10 11 129A.   Dis­tri­b­u­tion of the amount of eli­gi­ble ITC   9B. Dis­tri­b­u­tion of the amount of inel­i­gi­ble ITC

10. Late Fee
On account of Cen­tral Tax State / UT tax Deb­it Entry No.1 2 3 4Late fee
11. Refund claimed from elec­tron­ic cash ledger
Descrip­tion Fee Oth­er Deb­it Entry Nos.1 2 3 4(a) Cen­tral Tax (b) State/UT Tax Bank Account Details (Drop Down)

 

Ver­i­fi­ca­tionI 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.Signature of Autho­rised Sig­na­to­ry­Place Name of Autho­rised Sig­na­to­ry­Date Des­ig­na­tion /Status Instructions:-1. Terms Used :-a. GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. ISD :- Input Ser­vice Dis­trib­u­torc. ITC: — Input tax Credit.
2. GSTR‑6 can only be filed only after 10th of the month and before 13th of the month suc­ceed­ing the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Reg­is­tered Recip­i­ents Units on fil­ing of GSTR‑6.
4. ISD will not have any reverse charge sup­plies. If ISD wants to take reverse charge sup­plies, then in that case ISD has to sep­a­rate­ly reg­is­ter as Nor­mal taxpayer.
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.
7. Inel­i­gi­ble ITC will be in respect of sup­plies made as per Sec­tion 17(5).
8. Mis­match lia­bil­i­ty between GSTR‑1 and GSTR‑6 will be added to ISD and fur­ther ISD tax­pay­er has to issue ISD cred­it note to reduce the ITC dis­trib­uted ear­li­er to its reg­is­tered recip­i­ents units.
9. Table 7 in respect of mis­match lia­bil­i­ty will be pop­u­lat­ed by the system.
10. Refund claimed from cash ledger through Table 11 will result in a deb­it entry in elec­tron­ic cash ledger. Form GSTR-6A[See Rule 59(3) & 65]

Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b) Trade name, if any
3. Input tax cred­it received for distribution(Amount in Rs. for all Tables)

GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of Tax No Date Val­ue Inte­grat­ed tax Cen­tral Tax State / UT Tax Cess1 2 3 4 5 6 7 8 9 10
4. Deb­it / Cred­it notes (includ­ing amend­ments there­of) received dur­ing cur­rent tax period
Details of orig­i­nal doc­u­ment Revised details of doc­u­ment or details of Deb­it / Cred­it NoteGSTIN ofsup­pli­er No. Date GSTI­Nof  sup­pli­er No. Date Val­ue Rate Tax­able val­ue Amount of tax Inte­grat­ed tax Cen­tral Tax State / UTTax Cess1 2 3 4 5 6 7 8 9 10 11 12 13  Form GSTR‑7 [See rule 66 (1)]
Return for Tax Deduct­ed at Source
Year Month
1. GSTIN 2. (a) Legal name of the Deduc­tor Auto Pop­u­lat­ed (b) Trade name, if any Auto Populated

3. Details of the tax deduct­ed at source
(Amount in Rs. for all Tables)
GSTI­Nof   deductee Amount paid to deductee on which tax  is deduct­ed Amount of tax deduct­ed at source Inte­grat­ed Tax Cen­tral Tax State/UT Tax1 2 3 4 5
4. Amend­ments to details of tax deduct­ed at source in respect of any ear­li­er tax period
Orig­i­nal details Revised detailsMonth GSTIN ofd­e­ductee Amount paid to deductee on which tax is deduct­ed GSTI­Nof   deductee Amount paid to deductee on which tax is deduct­ed Amount of tax deduct­ed at source Inte­grat­ed Tax Cen­tral Tax State/UT Tax1 2 3 4 5 6 7 8
5. Tax deduc­tion at source and paid
Descrip­tion Amount of tax deduct­ed Amount paid1 2 3(a) Inte­grat­ed Tax (b)  Cen­tral Tax © State/UT Tax
6. Inter­est, late Fee payable and paid
Descrip­tion Amount payable Amount paid1 2 3(I) Inter­est on account of TDS in respect of(a)  Inte­grat­ed tax (b) Cen­tral Tax  © State/UT Tax (II)   Late fee(a) Cen­tral tax (b) State / UT tax
7. Refund claimed from elec­tron­ic cash ledger
Descrip­tion Tax Inter­est Penal­ty Fee Oth­er Deb­it Entry Nos.1 2 3 4 5 6 7(a)   Inte­grat­ed Tax (b)   Cen­tral Tax ©   State/UT Tax Bank Account Details (Drop Down)

8. Deb­it entries in elec­tron­ic cash ledger for TDS/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]
Descrip­tion Tax paid in cash Inter­est Late fee1 2 3 4(a)   Inte­grat­ed Tax (b) Cen­tral Tax © State/UT Tax

Ver­i­fi­ca­tionI 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.

Sig­na­ture of Autho­rised Sig­na­to­ry­Place: Name of Autho­rised Sig­na­to­ry­Date: Des­ig­na­tion /Status Instruc­tions –1. Terms used:a) GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion  Num­berb) TDS: Tax Deduct­ed at  Source2. 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. Form GSTR 7A [See rule 66(3)]Tax Deduc­tion at Source Certificate
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 –
6. Tax peri­od in which tax deduct­ed and account­ed for in GSTR‑7 –
7. Details of sup­plies Amount of tax deducted –

Val­ue on which tax deduct­ed Amount of Tax deduct­ed at source (Rs.) Inte­grat­ed Tax Cen­tral Tax State /UT Tax1 2 3 4

 

 

Sig­na­ture
Name Des­ig­na­tionOf­fice — Form GSTR — 8 [See rule 67(1)]
State­ment for tax col­lec­tion at source
Year Month
1. GSTIN 2. (a) Legal name of the reg­is­tered per­son Auto Pop­u­lat­ed (b) Trade name, if any Auto Populated
3. Details of sup­plies made through e‑commerce oper­a­tor for all Tables)
(Amount in Rs. GSTI­Nof the sup­pli­er Details of sup­plies made which attract TCS Amount of tax col­lect­ed at source Gross val­ue of sup­plies made Val­ue of sup­plies returned Net amount liable for TCS Inte­grat­ed Tax Cen­tral Tax State /UT Tax1 2 3 4 5 6 73A.  Sup­plies made to reg­is­tered per­sons 3B.  Sup­plies made to unreg­is­tered persons
4. Amend­ments to details of sup­plies in respect of any ear­li­er statement
Orig­i­nal details Revised detailsMonth GSTI­Nof  sup­pli­er GSTI­Nof  sup­pli­er Details of sup­plies made which attract TCS Amount of tax col­lect­ed at source Gross val­ue of sup­plies made Val­ue of sup­ply returned Net amount liable for TCS Inte­grat­ed Tax Cen­tral Tax State/UT Tax1 2 3 4 5 6 7 8 94A.  Sup­plies made to reg­is­tered per­sons 4B.  Sup­plies made to unreg­is­tered persons

5. Details of interest
On account of Amount in  default Amount of inter­est Inte­grat­ed Tax Cen­tral Tax State /UT Tax1 2 3 4 5Late pay­ment of TCS amount

6. Tax payable and paid
Descrip­tion Tax payable Amount paid1 2 3(a) Inte­grat­ed Tax (b)  Cen­tral Tax © State / UT Tax
7. Inter­est payable and paid
Descrip­tion Amount of inter­est payable Amount paid1 2 3(a)  Inte­grat­ed tax (b)  Cen­tral Tax ©  State/UT Tax
8. Refund claimed from elec­tron­ic cash ledger
Descrip­tion Tax Inter­est Penal­ty Oth­er Deb­it Entry Nos.1 2 3 4 5 6(a)   Inte­grat­ed tax (b)   Cen­tral Tax ©   State/UT Tax Bank Account Details (Drop Down)
9. Deb­it entries in cash ledger for TCS/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]
Descrip­tion Tax paid in cash Interest1 2 3(a) Inte­grat­ed tax (b) Cen­tral Tax © State/UT Tax
Ver­i­fi­ca­tionI 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.Signature of Autho­rised Sig­na­to­ry­Place: Name of Autho­rised Sig­na­to­ry­Date: Des­ig­na­tion /Status Instructions:-1. Terms Used :-a. GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. TCS :- Tax Col­lect­ed at source
2. An e‑commerce oper­a­tor can file GSTR- 8 only when full TCS lia­bil­i­ty has been discharged.
3. TCS lia­bil­i­ty will be cal­cu­lat­ed on the basis of table 3 and table 4.
4. Refund from elec­tron­ic cash ledger can only be claimed only when all the TCS lia­bil­i­ty for that tax peri­od has been discharged.
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‑8.
7. Match­ing of Details with supplier’s GSTR‑1 will be at the lev­el of GSTIN of sup­pli­er. Form GSTR ‑11[See rule 82]

Year Month

1. UIN 2. Name of the per­son hav­ing UIN Auto populated

3. Details of inward sup­plies received(Amount in Rs. for all Tables)
GSTI­Nof  sup­pli­er Invoice/Debit Note/Credit Note details Rate Tax­able val­ue Amount of tax No Date Val­ue Inte­grat­ed tax Cen­tral Tax State/ UT Tax CESS1 2 3 4 5 6 7 8 9 103A.  Invoic­es received 3B.  Debit/Credit Note received
4. Refund amount
Inte­grat­ed tax Cen­tral Tax State/ UT Tax CESS1 2 3 4 Bank details (drop down)
Verification
I 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.
Place Sig­na­ture­Name of Autho­rised Sig­na­to­ry­Dat­eDes­ig­na­tion /Status Instructions:-1. Terms Used :-a. GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­berb. UIN :- Unique Iden­ti­ty Number
2. UIN hold­er has to file GSTR-11 for claim­ing refund on quar­ter­ly basis or oth­er­wise as and when required to file by prop­er officer.
3. Table 3 of GSTR-11 will be pop­u­lat­ed from GSTR‑1.
4. UIN hold­er will not be allowed to add or mod­i­fy any details in GSTR-11. Form  GST PCT — 1
[See rule 83(1)]
Appli­ca­tion for Enrol­ment as Goods and Ser­vices Tax Prac­ti­tion­er Part –AState /UT – District -
(i) Name of the Goods and Ser­vices Tax Prac­ti­tion­er (As men­tioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Num­ber Note — Infor­ma­tion sub­mit­ted above is sub­ject to online ver­i­fi­ca­tion before pro­ceed­ing to fill up Part‑B.
PART B
1. Enrolling Author­i­ty Cen­tre State2. State/UT 3. Date of appli­ca­tion 4 Enrol­ment sought as: (1) Char­tered Accoun­tant hold­ing COP(2) Com­pa­ny Sec­re­tary hold­ing COP(3) Cost and Man­age­ment Accoun­tant hold­ing COP(4) Advocate(5) Grad­u­ate or Post­grad­u­ate degree in Commerce(6) Grad­u­ate or Post­grad­u­ate degree in Banking(7) Grad­u­ate or Post­grad­u­ate degree in Busi­ness Administration(8) Grad­u­ate or Post­grad­u­ate degree in Busi­ness Management(9) Degree exam­i­na­tion of any rec­og­nized For­eign University(10) Retired Gov­ern­ment Officials5. Mem­ber­ship Num­ber 5.1 Mem­ber­ship Type (drop down will change based the insti­tute select­ed ) 5.2 Date of Enrol­ment / Mem­ber­ship 5.3 Mem­ber­ship Valid upto 6 Advo­cates reg­is­tered with Bar (Name of Bar Coun­cil) 6.1 Reg­is­tra­tion Num­ber as giv­en by Bar 6.2 Date of Reg­is­tra­tion 6.3 Valid up to 7 Retired Gov­ern­ment Offi­cials Retired from Centre/ State7.1 Date of Retire­ment 7.2 Des­ig­na­tion of the post held at the time of retire­ment Scanned copy of Pen­sion Cer­tifi­cate issued by AG office or any oth­er doc­u­ment evi­denc­ing retirement8. Appli­cant Details 8.1 Full name as per PAN 8.2 Father’s Name 8.3 Date of Birth 8.4 Pho­to  8.5 Gen­der 8.6 Aad­haar <optional>8.7 PAN < Pre filled from Part A>8.8 Mobile Num­ber <Pre filled from Part A>8.9 Land­line Num­ber 8.10 Email id < Pre filled from Part A>9. Pro­fes­sion­al Address (Any three will be mandatory)9.1 Build­ing No./ Flat No./    Door No. 9.2 Floor No. 9.3 Name of the Premis­es / Build­ing 9.4 Road /  Street Lane 9.5 Local­i­ty / Area / Vil­lage 9.6 Dis­trict 9.7 State 9.8 PIN Code 10. Qual­i­fi­ca­tion Details 10.1 Qual­i­fy­ing Degree 10.2 Affil­i­a­tion Uni­ver­si­ty / Insti­tute Con­sen­tI 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.
Ver­i­fi­ca­tionI 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. Place < DSC /E‑sign of  the Applicant/EVC> Date < Name of the Applicant>

Acknowl­edg­ment

Appli­ca­tion Ref­er­ence Num­ber (ARN) — You have filed the appli­ca­tion suc­cess­ful­ly. GSTIN, if available:Legal Name: Form No. :Form Descrip­tion : Date of Fil­ing: Time of fil­ing: Cen­ter Juris­dic­tion: State Juris­dic­tion : Filed by :Tem­po­rary ref­er­ence num­ber, (TRN) if any: Place:It is a sys­tem gen­er­at­ed acknowl­edge­ment and does not require any signature.
Note — The sta­tus of the appli­ca­tion can be viewed through “Track Appli­ca­tion Sta­tus” at dash board on the GST Por­tal. Form GST PCT-02[See rule 83(2)]Enrolment Cer­tifi­cate of Goods and Ser­vices Tax Practitioner
1. Enrol­ment Num­ber 2. PAN 3. Name of the Goods and Ser­vices Tax Prac­ti­tion­er 4. Address and Con­tact Infor­ma­tion 5. Date of enrol­ment as GSTP Date Sig­na­ture of theEn­rol­ment Author­i­ty­Name and Designation.Centre / State Form GST PCT-03
[See rule 83(4)]Reference No. Date­To NameAd­dress of the Appli­cant­GST prac­ti­tion­er enrol­ment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of mis­con­duct, the details of which are giv­en hereunder:1.2.
You are here­by called upon to show cause as to why the cer­tifi­cate of enrol­ment grant­ed to you should not be reject­ed for rea­sons stat­ed above. You are request­ed to sub­mit your response with­in <15> days to the under­signed from the date of receipt of this notice.  Appear before the under­signed on —– (date)…………. (Time)………If you fail to fur­nish a reply with­in the stip­u­lat­ed date or fail to appear for per­son­al hear­ing on the appoint­ed date and time, the case will be decid­ed ex parte on the basis of avail­able records and on merits

 

Sig­na­ture
Name(Designation) Form GST PCT-04
[See rule 83(4)]Reference No. Date-
To NameAd­dressEn­roll­ment Number
Order of rejec­tion of enrol­ment as GST Prac­ti­tion­erThis has ref­er­ence to your reply dat­ed —- in response to the notice to show cause dat­ed —–.- Where­as no reply to notice to show cause has been sub­mit­ted; or- Where­as on the day fixed for hear­ing you did not appear; or- Where­as the under­signed has exam­ined your reply and sub­mis­sions made at the time of hear­ing, and is of the opin­ion that your enrol­ment is liable to be can­celled for fol­low­ing reason(s).1.2.The effec­tive date of can­cel­la­tion of your enrol­ment is «DD/MM/YYYY ».

Sig­na­ture­Name (Des­ig­na­tion) Form GST PCT-05
[See rule 83(6)]Authorisation / with­draw­al of autho­ri­sa­tion for Goods and Ser­vices Tax Practitioner
ToThe Autho­rised Offi­cer Cen­tral Tax/State Tax.
PART-ASir/­Madam

I/We <Name of the Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.) do hereby1. *solemn­ly authorise,2. *with­draw autho­ri­sa­tion of———– (Name of the Goods and Ser­vices Tax Prac­ti­tion­er), bear­ing Enrol­ment Num­ber——– for the pur­pos­es of Sec­tion 48 read with rule 83 to per­form the fol­low­ing activ­i­ties on behalf of ——– (Legal Name) bear­ing  « GSTIN — »:

 

Sr.No. List of Activ­i­ties Check box1. To fur­nish details of out­ward and inward sup­plies 2. To fur­nish month­ly, quar­ter­ly, annu­al or final return 3. To make deposit for cred­it into the elec­tron­ic cash ledger 4. To file an appli­ca­tion for claim of refund 5. To file an appli­ca­tion for amend­ment or can­cel­la­tion of reg­is­tra­tion 2. The con­sent of the ———- (Name of Goods and Ser­vices Tax Prac­ti­tion­er) is attached herewith*.*Strike out whichev­er is not applicable.Signature of the autho­rised signatoryName
Designation/StatusDate Place Part ‑B
Con­sent of the Goods and Ser­vices Tax Practitioner
I «(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 ………..

 

Sig­na­ture Name­Date Enrol­ment No.
Results of Match­ing after fil­ing of the Returns of Sep­tem­ber (to be filed by 20th October)

Month Bill of Entry No. /Invoice/Debit Note/Credit Note ITC/Output Lia­bil­i­ty Inter­est Date Num­ber Tax­able Val­ue Inte­grat­ed Cen­tral State/ UT Cess Inte­grat­ed Cen­tral State Ces­sA. Final­ly Accept­ed Input Tax Cred­it Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber that have matched12 Sep­tem­ber Sep­tem­ber Nil Nil Details of Invoic­es, Deb­it and Cred­it Notes of the month of August that were found to have mis­matched in the return of the month of August filed by 20th Sep­tem­ber but mis­match was rec­ti­fied in the return for the month of Sep­tem­ber filed by 20th October12 August August Nil Nil Details of Invoic­es, Deb­it and Cred­it Notes of the month of July and before but not ear­li­er than April of the pre­vi­ous Finan­cial Year which had become payable but the pair­ing supplier/recipient has includ­ed the details of cor­re­spond­ing doc­u­ment in his return of the month of Sep­tem­ber filed by 20th Octo­ber and the reclaim is being allowed along­with refund of interest.12 Month Month Refund Refund B. Mismatches/Duplicates that have led to increase of lia­bil­i­ty in the return for Sep­tem­ber filed by 20th Octo­ber Details of Invoic­es, Deb­it and Cred­it Notes of the month of July that were found to have mis­matched in the return of the month of July filed by 20th August but mis­match was not rec­ti­fied in the return for the month of August filed by 20th Sep­tem­ber and have become payable in the return for month of Sep­tem­ber to be filed 20th October12 July July Two Months Two Months Details of Invoic­es, Deb­it and Cred­it Notes of the month of August that were found to be dupli­cates and have become payable in the return Sep­tem­ber filed by 20th October12 August August One Month One Month Details of Invoic­es, Deb­it and Cred­it Notes of the month of August where rever­sal was reclaimed in vio­la­tion of Sec­tion 42/ 43 and that have become payable in the return of Sep­tem­ber filed by 20th October12 August August One Month-high One Month-high C. Mismatches/Duplicates that will lead to increase of lia­bil­i­ty in the return for Octo­ber to be filed by 20th November
Details of Invoic­es, Deb­it and Cred­it Notes of the month of August that were found to have mis­matched in the return of the month of August filed by 20th Sep­tem­ber but mis­match was not rec­ti­fied in the return for the month of Sep­tem­ber filed by 20th Octo­ber and will become payable in the return for month of Octo­ber to be filed 20th November12 August August Two Months Two Months Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber that were found to be dupli­cate and will be become payable in the return for Octo­ber to be filed by 20th November12 Sep­tem­ber Sep­tem­ber One Month One Month Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber where rever­sal was reclaimed in vio­la­tion of Sec­tion 42/43 and that will become payable in the return of Octo­ber return to be filed by 20th November12 Sep­tem­ber Sep­tem­ber One Month-high One Month-high D. Mismatches/Duplicates that may lead to increase of lia­bil­i­ty in the return for Novem­ber to be filed by 20th Decem­ber Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber that have been found to have mis­matched and may become payable in the return for Novem­ber to be filed by 20th Decem­ber in case mis­match not rec­ti­fied in the return for Octo­ber to be filed by 20th November12 Sep­tem­ber Sep­tem­ber Nil/Two Months Nil/Two Months

 

Form GST PMT –01[See rule 85(1)]
Elec­tron­ic Lia­bil­i­ty Reg­is­ter of Reg­is­tered Per­son (Part–I: Return relat­ed liabilities)(To be main­tained at the Com­mon Portal)GSTIN –Name (Legal) – Trade name, if any Tax Peri­od –Act – Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.)  Sr.No. Date (dd/mm/ yyyy) Ref­er­ence No. Ledger used for dis­charg­ing lia­bil­i­ty Descrip­tion Type of Trans­ac­tion [Deb­it (DR) (Payable)] / [Cred­it (CR) (Paid)/] Amount deb­it­ed / cred­it­ed (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Bal­ance (Payable)(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Inter­est Penal­ty Fee Oth­ers Total Tax Inter­est Penal­ty Fee Oth­ers Total1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Note –1. All lia­bil­i­ties accru­ing due to return and pay­ments made against the same will be record­ed in this ledger.2. Under descrip­tion head — lia­bil­i­ties due to opt­ing for com­po­si­tion, can­cel­la­tion of reg­is­tra­tion will also be cov­ered in this part. Such lia­bil­i­ties shall be pop­u­lat­ed in the lia­bil­i­ty reg­is­ter of the tax peri­od in which the date of appli­ca­tion or order falls, as the case may be.3. Return shall be treat­ed as invalid if clos­ing bal­ance is pos­i­tive. Bal­ance shall be worked out by reduc­ing cred­it (amount paid) from the deb­it (amount payable).4. Cess means cess levied under Goods and Ser­vices Tax (Com­pen­sa­tion to States) Act, 2017.
Form GST PMT –01[See rule 85(1)]Electronic Lia­bil­i­ty Reg­is­ter of Tax­able Per­son (Part–II: Oth­er than return relat­ed liabilities)(To be main­tained at the Com­mon Portal)Demand ID — GSTIN/Temporary Id –Demand date — Name (Legal) –Trade name, if any ‑Stay sta­tus – Stayed/Un-stayed Peri­od — From ——- To ——– (dd/mm/yyyy)Act — Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All    (Amount in Rs.)Sr No. Date (dd/ mm/ yyyy) Ref­er­ence No. Tax Peri­od, if appli­ca ble Ledger used for dis­char­gi ng lia­bil­i­ty Descrip­ti on Type of Trans­ac­tion [Deb­it (DR) (Payable)] / [Cred­it (CR) (Paid)] / Reduc­tion (RD)/ Refund adjust­ed (RF)/] Amount debited/credited (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Bal­ance (Payable)(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Ta x Interes t Penalt y Fe e Oth­er s Total Ta x Interes t Penalt y Fe e Oth­er s Tota l Sta­tus (Staye d /Un- stayed)1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note –1. All lia­bil­i­ties accru­ing, oth­er than return relat­ed lia­bil­i­ties, will be record­ed in this ledger. Com­plete descrip­tion of the trans­ac­tion to be record­ed accordingly.2. All pay­ments made out of cash or cred­it ledger against the lia­bil­i­ties would be record­ed accordingly.3. Reduc­tion or enhance­ment in the amount payable due to deci­sion of appeal, rec­ti­fi­ca­tion, revi­sion, review etc. will be reflect­ed here.4. Neg­a­tive bal­ance can occur for a sin­gle Demand ID also if appeal is allowed/partly allowed. Over­all clos­ing bal­ance may still be positive.
5. Refund of pre-deposit can be claimed for a par­tic­u­lar demand ID if appeal is allowed even though the over­all bal­ance may still be pos­i­tive sub­ject to the adjust­ment of the refund against any lia­bil­i­ty by the prop­er officer.6. The clos­ing bal­ance in this part shall not have any effect on fil­ing of return.7. Reduc­tion in amount of penal­ty would be auto­mat­ic, based on pay­ment made after show cause notice or with­in the time spec­i­fied in the Act or the rules.8. Pay­ment made against the show cause notice or any oth­er pay­ment made vol­un­tar­i­ly shall be shown in the reg­is­ter at the time of mak­ing pay­ment through cred­it or cash ledger. Deb­it and cred­it entry will be cre­at­ed simultaneously.
Form GST PMT –02[See rule 86(1)]
Elec­tron­ic Cred­it Ledger of Reg­is­tered Person(To be main­tained at the Com­mon Portal)GSTIN –Name (Legal) – Trade name, if any ‑Peri­od — From ——- To ——– (dd/mm/yyyy)Act — Cen­tral Tax/State Tax/UT Tax /Integrated Tax/CESS /All
(Amount in Rs.)Sr No. Date (dd/m m/ yyyy) Ref­ere nce No. Tax Peri­od, if any Descrip­tion (Source of cred­it & pur­pose of util­i­sa­tion) Trans­ac­tion Type[Debit (DR)/ Cred­it (CR)] Cred­it / Deb­it Bal­ance avail­able Cen­tral Tax State Tax UTTax Inte­gr ated Tax CESS Total Cen­tral Tax State Tax UTTax Inte­gr ated Tax CESS Total1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Bal­ance of Pro­vi­sion­al credit
Sr.No. Tax peri­od Amount of pro­vi­sion­al cred­it bal­ance Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess Total1 2 3 4 5 6 7 8
Mis­match cred­it (oth­er than reversed)
Sr.No. Tax peri­od Amount of mis­match cred­it Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess Total1 2 3 4 5 6 7 8

 

Note –
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.
Form GST PMT –03[See rules 86(4) & 87(11))]
Order for re-cred­it of the amount to cash or cred­it ledger on rejec­tion of refund claim
Ref­er­ence No. Date –
1. GSTIN –2. Name (Legal) –3. Trade name, if any4. Address –5. Peri­od / Tax Peri­od to which the cred­it relates, if any – From ———– To ———–6. Ledger from which deb­it entry was made for claim­ing refund — cash / cred­it ledger7. Deb­it entry no. and date  ‑8. Appli­ca­tion ref­er­ence no. and date –9. No. and date of order vide which refund was rejected10. Amount of credit -

Sr. No. Act (Cen­tral Tax/State Tax/ UT Tax Inte­grat­ed Tax/ CESS) Amount of cred­it (Rs.) Tax Inter­est Penal­ty Fee Oth­er Total1 2 3 4 5 6 7 8

Sig­na­ture Name
Des­ig­na­tion of the officer
Note –
‘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)
Form GST PMT –04[See rules 85(7), 86(6) & 87(12)]
Appli­ca­tion for inti­ma­tion of dis­crep­an­cy in Elec­tron­ic Cred­it Ledger/Cash Ledger/ Lia­bil­i­ty Register

1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Reg­is­ter in which dis­crep­an­cy noticed     Cred­it ledger    Cash ledger       Lia­bil­i­ty register5. Details of the dis­crep­an­cy Date Type of tax Type of dis­crep­an­cy Amount involved Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess 6. Rea­sons, if any 7. Ver­i­fi­ca­tionI here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my knowl­edge and belief.SignaturePlace Name of Autho­rized Sig­na­to­ry­Date Des­ig­na­tion /Status………………
Note –

‘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)
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 anyPe­r­i­od — From ——- To ——– (dd/mm/yyyy)Act — Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/All  (Amount in Rs.)Sr. No. Date of deposit/Debit (dd/mm/ yyyy) Time of deposi t Reportin g date (by bank) Ref­er­enc e No. Tax Peri­od, if applic­a­bl e Descrip­tio n Type of Trans­ac­tio n[Debit (DR) /Credit (CR)] Amount deb­it­ed / cred­it­ed (Cen­tral Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Ta x Interes t Penalt y Fe e Oth­er s Tota l Ta x Interes t Penalt y Fe e Oth­er s Tota l1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Note –1. Ref­er­ence No. includes BRN (Bank Ref­er­ence Num­ber), deb­it entry no., order no., if any, and acknowl­edg­ment No. of return in case of TDS & TCS credit.2. Tax peri­od, if applic­a­ble, for any deb­it will be record­ed, oth­er­wise it will be left blank.3. GSTIN of deduc­tor or tax col­lec­tor at source, Chal­lan Iden­ti­fi­ca­tion Num­ber (CIN) of the chal­lan against which deposit has been made, and type of lia­bil­i­ty for which any deb­it has been made will also record­ed under the head “descrip­tion”.
4. Appli­ca­tion no., if any, Show Cause Notice Num­ber, Demand ID, pre-deposit for appeal or any oth­er lia­bil­i­ty for which pay­ment is being made will also  be record­ed under the head “descrip­tion” .5. Refund claimed from the ledger or any oth­er deb­its made against any lia­bil­i­ty will be record­ed accordingly.6. Date and time of deposit is the date and time of gen­er­a­tion of CIN as report­ed by bank.7. ‘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)
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

 

 

Gov­ern­ment of India Tax Inter­est Penal­ty Fee Oth­ers Total Cen­tral Tax(—-) Inte­grat­ed Tax(—-) CESS (—-) Sub-Total State (Name) State Tax (—-) UT (Name) UT Tax
(—-) Total Chal­lan Amount Total Amount in words

 

 e‑Payment(This will include all modes of e‑payment such as CC/DC and net bank­ing. Tax­pay­er will choose one of this)  Over the Counter (OTC) Bank (Where cash or instru­ment is pro­posed to be deposit­ed) Details of Instru­ment  Cash  Cheque  Demand Draft NEFT/RTGSRemitting bank Ben­e­fi­cia­ry name GST­Ben­e­fi­cia­ry Account Num­ber (CPIN) <CPIN>Name of ben­e­fi­cia­ry bank Reserve Bank f Indi­a­Ben­e­fi­cia­ry Bank’s Indi­an Finan­cial Sys­tem Code (IFSC) IFSC of RBIAmount Note:  Charges to be sep­a­rate­ly paid by the per­son mak­ing payment.Particulars of depos­i­tor­Name Designation/ Sta­tus (Man­ag­er, part­ner etc.) Sig­na­ture Date Paid Chal­lan InformationGSTIN
Tax­pay­er Name Name of Bank Amount Bank Ref­er­ence No. (BRN)/UTR CIN Pay­ment Date Bank Ack. No. (For Cheque / DD deposit­ed at Bank’s counter)
Note — UTR stands for Unique Trans­ac­tion Num­ber for NeFT / RTGS payment.

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 (CPIN) 6. Mode of pay­ment (tick one) Net bank­ing CC/DC NEFT/RTGS
OTC 7. Instru­ment detail, for OTC pay­ment only Cheque / Draft No. Date Bank/branch on which drawn8. Name of bank through which pay­ment made 9. Date on which amount deb­it­ed / real­ized 10. Bank Ref­er­ence Num­ber (BRN)/ UTR No., if any 11. Name of pay­ment gate­way (for CC/DC) 12. Pay­ment detail Cen­tral Tax State Tax UT Tax Inte­grat­ed Tax Cess 13. Ver­i­fi­ca­tion (by autho­rized signatory)
I here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my knowl­edge and belief.
Sig­na­ture­Place Name of Autho­rized Sig­na­to­ry­Date Des­ig­na­tion /Status………………

 

Note –
1. The appli­ca­tion is meant for the tax­pay­er where the amount intend­ed to be paid is deb­it­ed from his account butCIN 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 CIN 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). FORM-GST-RFD-01[See rule 89(1)]Application for Refund Select:  Reg­is­tered / Casual/ Unreg­is­tered/Non-res­i­dent tax­able person

1. GSTIN/Temporary ID:2. Legal Name:3. Trade Name, if any:4. Address:5. Tax Peri­od: From <DD/MM/YY> To <DD/MM/YY>

6. Amount of Refund Claimed:

Act Tax Inter­est Penal­ty Fees Oth­ers Total­Cen­tral Tax State /UT Tax Inte­grat­ed Tax Cess Total
7. Grounds of Refund Claim: (select from the drop down):a. Excess bal­ance in Elec­tron­ic Cash ledgerb. Exports of ser­vices- With pay­ment of Taxc. Exports of goods / ser­vices- With­out pay­ment of Tax, i.e., ITC accu­mu­latedd. On account of assessment/provisional assessment/ appeal/ any oth­er orderi. Select the type of Order:Assessment/ Pro­vi­sion­al Assessment/ Appeal/ Others
ii. Men­tion the fol­low­ing details:1. Order No.2. Order Date <calendar>3. Order Issu­ing Authority4. Pay­ment Ref­er­ence No. (of the amount to be claimed as refund) (If Order is issued with­in the sys­tem, then 2, 3, 4 will be auto populated)e. ITC accu­mu­lat­ed due to invert­ed tax struc­ture (clause (ii) of pro­vi­so to sec­tion 54(3)f. On account of sup­plies made to SEZ unit/ SEZ Devel­op­er or Recip­i­ent of Deemed Exports (Select the type of supplier/ recipient)1. Sup­plies to SEZ Unit2. Sup­plies to SEZ Developer3. Recip­i­ent of Deemed Exports g. Refund of accu­mu­lat­ed ITC on account of sup­plies made to SEZ unit/ SEZ Developer

h. Tax paid on a sup­ply which is not pro­vid­ed, either whol­ly or par­tial­ly, and for which invoice has not been issue­di. Tax paid on an intra-State sup­ply which is sub­se­quent­ly held to be inter-State sup­ply and vice ver­saj. Excess pay­ment of tax, if anyk. Any oth­er (specify)8. Details of Bank Account (to be auto pop­u­lat­ed from RC in case of reg­is­tered taxpayer)a. Bank Account Num­ber :b. Name of the Bank :c. Bank Account Type :d. Name of account hold­er :e. Address of Bank Branch   :f. IFSC :g. MICR :
9. Whether Self-Dec­la­ra­tion filed by Appli­cant u/s 54(4), if applic­a­ble Yes No
DECLARATION
I here­by declare that the goods export­ed are not sub­ject to any export duty. I also declare that I have not availed any draw­back on goods or ser­vices or both and that I have not claimed refund of the inte­grat­ed tax paid on sup­plies in respect of which refund is claimed.
Sig­na­ture Name –Des­ig­na­tion / Status

DECLARATIONI here­by declare that the refund of ITC claimed in the appli­ca­tion does not include ITC availed on goods or ser­vices used for mak­ing nil rat­ed or ful­ly exempt supplies.

Sig­na­ture Name –Des­ig­na­tion / Sta­tus DECLARATIONI here­by declare that the Spe­cial Eco­nom­ic Zone unit /the Spe­cial Eco­nom­ic Zone devel­op­er has not availed of the input tax cred­it of the tax paid by the appli­cant, cov­ered under this refund claim.

Sig­na­ture Name –Des­ig­na­tion / Status

SELF- DECLARATIONI/We (Appli­cant)  hav­ing  GSTIN/  tem­po­rary Id ——-, solemn­ly affirm and cer­ti­fy that in respect of the refund amount­ing to Rs. —/ with respect to the tax, inter­est, or any oth­er amount for the peri­od from—to—-, claimed in the refund appli­ca­tion, the inci­dence of such tax and inter­est has not been passed on to any oth­er person.(This Dec­la­ra­tion is not required to be fur­nished by appli­cants, who are claim­ing refund under clause (a) or clause (b) or clause © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54..)

 

10. VerificationI/We <Tax­pay­er Name> here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my/our knowl­edge and belief and noth­ing has been con­cealed therefrom.We declare that no refund on this account has been received by us earlier.

Place Sig­na­ture of Autho­rised Sig­na­to­ry­Date (Name)Designation/ Status

State­ment ‑1(Annexure 1)Refund Type: ITC accu­mu­lat­ed due to invert­ed tax struc­ture [clause (ii) of pro­vi­so to sec­tion 54(3)]

Part A: Out­ward Sup­plies (GSTR- 1: Table 4 and 5)GSTIN/ UIN Invoice details Rate Tax­able val­ue Amount Place of Sup­ply (Name of State) No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Part B: Inward Supplies[GSTR 2: Table 3 (Matched Invoices)]
GSTI­Nof  sup­pli­er Invoice details Rate Tax­able val­ue Amount of Tax Place of supply(Name of State) Whether input or input service/ Cap­i­tal goods (incl plant and machinery)/ Inel­i­gi­ble for ITC Amount of ITC avail­able Inte­grat­ed Tax Cen­tral Tax State/UTTax Cess No Date Val­ue Inte­grat­ed tax Cen­tral Tax State/ UTTax CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Note ‑The data shall be auto- pop­u­lat­ed from GSTR‑1 and GSTR‑2.

 

 

State­ment- 2

Refund Type: Exports of ser­vices with pay­ment of tax (GSTR- 1: Table 6A and Table 9)1.
GSTI­Nof  recip­i­en t Invoice details Inte­grat­ed Tax BRC/ FIRC Amend­ed Val­ue (Inte­grat­ed Tax)(If Any) Deb­it Note Inte­grat­ed Tax / Amend­ed (If any) Cred­it Note Inte­grat­ed Tax/ Amend­ed (If any) Net Inte­grat­ed Tax= (11/8)+12–13 No. Date Val­ue SAC Rate Tax­able val­ue Amt. .No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 146A. Exports BRC/ FIRC details are manda­to­ry– in case of services
State­ment- 3

Refund Type: Export with­out pay­ment of Tax-Accu­mu­lat­ed ITC (GSTR- 1: Table 6A)

GSTIN ofre­cip­i­ent Invoice details Ship­ping bill/ Bill of export Inte­grat­ed Tax EGM Details BRC/ FIRC No. Date Val­ue Goods/ Ser­vices (G/S) HSN/ SAC UQC QTY No. Date Port Code Rate Tax­able val­ue Amt. Ref No. Date No. Date1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 186A. Exports Note — 1. Ship­ping Bill and EGM are manda­to­ry; – in case of goods.2. BRC/ FIRC details are manda­to­ry– in case of Services
State­ment 4
Sup­plies to SEZ/ SEZ devel­op­er Refund Type: On account of sup­plies made to SEZ unit/ SEZ Developer(GSTR- 1: Table 6B and Table 9)

 

GSTIN ofre­cip­i­ent Invoice details Ship­ping bill/ Bill of export Inte­grat­ed Tax Amend­ed Val­ue (Inte­grat­ed Tax)(If Any) Deb­it Note Inte­grat­ed Tax / Amend­ed (If any) Cred­it Note Inte­grat­ed Tax / Amended(If any) Net Inte­grat­ed Tax= (10/ 9 ) + 11 – 12 No. Date Val­ue No Date Rate Tax­able Val­ue Amt. Amt. Amt. Amt. Amt.1 2 3 4 5 6 7 8 9 10 11 12 136B: Sup­plies made to SEZ/ SEZ developer

(GSTR- 5: Table 5 and Table 8)

 

GSTIN/ UIN Invoice details Rate Tax­able val­ue Amount Place of Sup­ply (Name of  State) Amend­ed Val­ue (Inte­grat­ed Tax)(If Any) Deb­it Note Inte­grat­ed Tax / Amend­ed (If any) Cred­it Note Inte­grat­ed Tax / Amend­ed (If any) Net Inte­grat­ed Tax= (12/ 7 ) + 13– 14 No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State/  UTTax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

 

State­ment 5
Recip­i­ent of Deemed exports etc.
(GSTR‑2: Table 3 and Table 6)

 

GSTI Nof sup­pl ier Invoice details Ra te Taxa ble val­ue Amount of Tax Plac e of supp ly(Na me of State) Whether input or input service/ Cap­i­tal goods (incl plant and machine ry)/ Inel­i­gi­bl e for ITC Amount of ITC avail­able Amend ed Value(ITCIntegra ted Tax)(If Any) Deb­it NoteITCIn­te­gra ted Tax/     Amend ed(If any) Cred­it NoteITCIn­te­gra ted Tax/     Amend ed(If any) Net ITCIn­te­gra ted Tax= (17/ 7 ) +18 – 19 Inte­gra ted Tax Cent ral Tax Stat e/UTTax Ce ss No Da te Val ue Inte­gra ted tax Cent ral­Tax Stat e/UTTax CE SS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
State­ment 6:

 

Refund Type: Tax paid on an intra-State sup­ply which is sub­se­quent­ly held to be inter-State sup­ply and vice ver­saOrder Details (issued in pur­suance of Sec­tion 77 (1) and (2), if any:
Order No: Order Date:
GSTIN/ UINName(in case B2C) Details of invoice cov­er­ing trans­ac­tion con­sid­ered as intra –State / inter-State trans­ac­tion ear­li­er Trans­ac­tion which were held inter State / intra-State sup­ply sub­se­quent­ly Invoice details Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess Place of Supply(only if dif­fer­ent from the loca­tionof recip­i­ent) Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Cess Place of Supply(only if dif­fer­ent from the loca­tionof recip­i­ent) No. Date Val­ue Tax­able Val­ue Amt Amt Amt Amt Amt Amt Amt Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
State­ment 7:

Refund Type: Excess pay­ment of tax, if any in case of Last Return filed. Refund on account excess pay­ment of tax(In case of tax­pay­er who filed last return GSTR‑3 — table 12)

 

Sr. No. Tax peri­od Ref­er­ence no. of return Date of fil­ing return Tax Payable Inte­grat­ed Tax Cen­tral Tax State/ UTTax Cess1 2 3 4 5 6 7 8
Annexure‑2 Cer­tifi­cateThis is to cer­ti­fy that in respect of the refund amount­ing to INR «   » ————– (in words) claimed by M/s —————– (Applicant’s Name) GSTIN/ Tem­po­rary ID——- for the tax peri­od < —->, the inci­dence of tax and inter­est, has not been passed on to any oth­er per­son. This cer­tifi­cate is based on the exam­i­na­tion of the Books of Accounts, and oth­er rel­e­vant records and Returns par­tic­u­lars maintained/ fur­nished by the applicant.

 

Sig­na­ture of the Char­tered Accountant/ Cost Accoun­tant: Name:Membership Num­ber: Place:Date:This Cer­tifi­cate is not required to be fur­nished by the appli­cant, claim­ing refund under clause (a) or clause (b) or clause © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54 of the Act. 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. :
Form Description :
Juris­dic­tion (tick appro­pri­ate) : Cen­tre State/ Union Ter­ri­to­ry: Filed by :Refund Appli­ca­tion Detail­sTax Peri­od Date and Time of Fil­ing Rea­son for Refund

Amount of Refund Claimed:
Tax Inter­est Penal­ty Fees Oth­ers Total­Cen­tral Tax State /UT tax Inte­grat­ed Tax Cess Total

 

Note 1: The sta­tus of the appli­ca­tion can be viewed by enter­ing ARN through <Refund> Track Appli­ca­tion Sta­tus” on the GST Sys­tem Portal.Note 2: It is a sys­tem gen­er­at­ed acknowl­edge­ment and does not require any signature.
FORM-GST-RFD-03[See rule 90(3)] Defi­cien­cy Mem­o­Ref­er­ence 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 under sec­tion 54 of the Act. Upon scruti­ny of your appli­ca­tion, cer­tain defi­cien­cies have been noticed below:

Sr No Descrip­tion( select the rea­son from the drop down of the Refund application)1. <MULTI SELECT OPTION>2. Oth­er <TEXT BOX> { any oth­er rea­son oth­er than the rea­son select from the ‘rea­son master’}You are advised to file a fresh refund appli­ca­tion after rec­ti­fi­ca­tion of above defi­cien­cies Date: Sig­na­ture (DSC):Place: Name of Prop­er Officer:Designation: Office Address: FORM-GST-RFD-04[See rule 91(2)]Sanction Order No: Date: <DD/MM/YYYY>
To  (GSTIN)
(Name)
_ (Address)
Pro­vi­sion­al Refund Order

Refund Appli­ca­tion Ref­er­ence No. (ARN) …………Dat­ed ………<DD/MM/YYYY>……- Acknowl­edge­ment No. …………Dat­ed ………<DD/MM/YYYY>………Sir/Madam,With ref­er­ence to your above men­tioned appli­ca­tion for refund, the fol­low­ing amount is sanc­tioned to you on a pro­vi­sion­al basis:
Sr. No Descrip­tion Cen­tral Tax State /UT tax Inte­grat­ed Tax Ces­si. Amount of refund claimed ii. 10% of the amount claimed as refund(to be sanc­tioned lat­er) iii. Bal­ance amount (i‑ii) iv. Amount sanc­tioned of refund Bank Details v. Bank Account No. as per appli­ca­tion vi. Name of the Bank vii. Address/Branch of the Bank viii. IFSC ix. MICR

 

 

Date: Sig­na­ture (DSC):Place: Name:Designation: Office Address: FORM-GST-RFD-05[See rule 91(3), 92(4), 92(5) & 94]Payment Advi­ce­Pay­ment Advice No: — Date: <DD/MM/YYYY>
To <Cen­tre> PAO/ Treasury/ RBI/ Bank Refund Sanc­tion Order No. ……………Order Date……<DD/MM/YYYY>………. GSTIN/ UIN/ Tem­po­rary ID < >Name: < >
Refund Amount (as per Order):
escrip­tion Inte­grat­ed Tax Cen­tral Tax State/ UT tax Cess T I P F O Total T I P F O Total T I P F O Total T I P F O Total­Net Refund amount sanc­tione d Inter­est on delayed Refund Total Note – ‘T’ stands Tax; ‘I’ stands for Inter­est; ‘P’ stands for Penal­ty; ‘F’ stands for Fee and ‘O’ stands for Others

Details of the Bank i. Bank Account no as per appli­ca­tion ii. Name of the Bank iii. Name and Address of the Bank /branch iv. IFSC v. MICR Date: Sig­na­ture (DSC):Place: Name:Designation: Office Address:To  (GSTIN/ UIN/ Tem­po­rary ID)
(Name)   _ (Address)

 

FORM-GST-RFD-06[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]Order No.: Date: <DD/MM/YYYY>
To  (GSTIN/ UIN/ Tem­po­rary ID)
(Name)
_ (Address)

Show cause notice No. (If applicable)

Acknowl­edge­ment No. ………… Dat­ed ………<DD/MM/YYYY> Refund Sanction/Rejection Order

Sir/Madam,This has ref­er­ence to your above men­tioned appli­ca­tion for refund filed under sec­tion 54 of the Act*/ inter­est on refund*.« rea­sons, if any, for grant­i­ng or reject­ing refund »Upon exam­i­na­tion of your appli­ca­tion, the amount of refund sanc­tioned to you, after adjust­ment of dues (where applic­a­ble) is as follows:*Strike out whichev­er is not applicable

Descrip­tion Inte­grat­ed Tax Cen­tral Tax State/ UT tax Cess T I P F O Total T I P F O Total T I P F O Total T I P F O Total
1. Amount of refund/interest* claimed 2. Refund sanc­tioned on pro­vi­sion­al basis (Order No….date) (if applic­a­ble) 3. Refund amount inadmissible«reason dropdown»<Multiple rea­sons to be allowed> 4. Gross amount to be paid (1–2‑3) 5. Amount adjust­ed against out­stand­ing demand (if any) under the exist­ing law or under the Act. Demand Order  No……  date……, Act Period<Multiple rows pos­si­ble- add row to be giv­en> 6.  Net amount to be paid Note – ‘T’ stands Tax; ‘I’ stands for Inter­est; ‘P’ stands for Penal­ty; ‘F’ stands for Fee and ‘O’ stands for Others*Strike out whichev­er is not applicable&1. I here­by sanc­tion an amount of INR to M/s _having GSTIN _ under sub-sec­tion (5) of sec­tion 54) of the Act/under sec­tion 56 of the Act@@Strike out whichev­er is not applicable
(a) #and the amount is to be paid to the bank account spec­i­fied by him in his application;(b) the amount is to be adjust­ed towards recov­ery of arrears as spec­i­fied at ser­i­al num­ber 5 of the Table above;© an amount of —–rupees is to be adjust­ed towards recov­ery of arrears as spec­i­fied at ser­i­al num­ber 5 of the Table above and the remain­ing amount of —-rupees is to be paid to the bank account spec­i­fied by him in his appli­ca­tion# . .#Strike-out whichev­er is not applicable.Or&2. I here­by cred­it an amount of INR _ to Con­sumer Wel­fare Fund under sub-sec­tion (…) of Sec­tion (…) of the Act. .
&3. I here­by reject an amount of INR to M/s hav­ing GSTIN _ under sub-sec­tion (…) of Sec­tion (…) of the Act.
&Strike-out whichev­er is not applicable

 

Date: Sig­na­ture (DSC):Place: Name:Designation: Office Address: FORM-GST-RFD-07[See rule 92(1), 92(2) & 96(6)]Reference No. Date: <DD/MM/YYYY>
To  (GSTIN/UIN/Temp.ID No.)
(Name)
_ (Address)Acknowledgement No. ………… Dated………<DD/MM/YYYY>…….
Order for Com­plete adjust­ment of sanc­tioned Refund Part- A
Sir/Madam,With ref­er­ence to your refund appli­ca­tion as referred above and fur­ther fur­nish­ing of information/ fil­ing of doc­u­ments against the amount of refund sanc­tioned to you has been com­plete­ly adjust­ed against out­stand­ing demands as per details below:
Refund Cal­cu­la­tion Inte­grat­ed Tax Cen­tral Tax State/ UT Tax Ces­si. Amount of Refund claimed ii. Net Refund Sanc­tioned on Pro­vi­sion­al Basis (Order No…date) iii. Refund amount inad­mis­si­ble rejected«reason drop­down» iv. Refund admis­si­ble (i‑ii-iii) v. Refund adjust­ed against out­stand­ing demand (as per order no.) under exist­ing law or under this law. . Demand Order No…… date……<Multiple rows may be giv­en> vi. Bal­ance amount of refund Nil Nil Nil
I here­by, order that the amount of claimed / admis­si­ble refund as shown above is com­plete­ly adjust­ed against the out­stand­ing demand under this Act / under the exist­ing law. This appli­ca­tion stands dis­posed as per pro­vi­sions under sub-sec­tion (…) of Sec­tion (…) of the Act.
OR

Part‑B
Order for with­hold­ing the refund This has ref­er­ence to your refund appli­ca­tion referred to above and information/ doc­u­ments fur­nished in the mat­ter.  The amount of refund sanc­tioned to you has been with­held due to the fol­low­ing reasons:Refund Order No.: Date of issuance of Order: Sr.No. Refund Cal­cu­la­tion Inte­grat­ed Tax Cen­tral Tax State/UT Tax Ces­si. Amount of Refund Sanc­tioned ii. Amount of Refund With­held iii. Amount of Refund Allowed
Rea­sons for with­hold­ing of the refund:

I here­by, order that the amount of claimed / admis­si­ble refund as shown above is with­held for the above men­tion rea­sons.  This order is issued as per pro­vi­sions under sub-sec­tion (…) of Sec­tion (…) of the Act.

 

Date: Sig­na­ture (DSC):Place: Name:Designation: Office Address: FORM-GST-RFD-08[See rule 92(3)]Notice for rejec­tion of appli­ca­tion for refund­SCN No.: Date:<DD/MM/YYYY>
To  (GSTIN/ UIN/ Tem­po­rary ID)  (Name)  (Address)

ACKNOWLEDGEMENT No……
ARN………… Dat­ed ………<DD/MM/YYYY>……
This has ref­er­ence to your above men­tioned appli­ca­tion for refund, filed under sec­tion 54 of the Act. On exam­i­na­tion, it appears that refund appli­ca­tion is liable to be reject­ed on account of the fol­low­ing reasons:

Sr No Descrip­tion (select the rea­sons of inad­mis­si­bil­i­ty of refund from the drop down) Amount Inad­mis­si­blei. ii iii Oth­er{ any oth­er rea­son oth­er than the rea­sons men­tioned in ‘rea­son mas­ter’} You are here­by called upon to show cause as to why your refund claim, to the extent of the amount spec­i­fied above, should not be reject­ed for rea­sons stat­ed above.□ You are here­by direct­ed to fur­nish a reply to this notice with­in fif­teen days from the date of ser­vice of this notice.□ You are also direct­ed to appear before the under­signed on DD/MM/YYYY at HH/MM.If you fail to fur­nish a reply with­in the stip­u­lat­ed date or fail to appear for per­son­al hear­ing on the appoint­ed date and time, the case will be decid­ed ex parte on the basis of avail­able records and on merits.

 

Date: Sig­na­ture (DSC):Place: Name:Designation: Office Address: FORM-GST-RFD-09[See rule 92(3)] Reply to show cause notice­Date: <DD/MM/YYYY>
1. Ref­er­ence No. of Notice Date of issue 2. GSTIN / UIN 3. Name of busi­ness (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of doc­u­ments uploaded 7. Ver­i­fi­ca­tionI 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 Sig­na­to­ry­Name Designation/Status
Place­Date  —  DD/MM/YYYY
Place Sig­na­ture of Autho­rised Sig­na­to­ry­Date (Name)Designation/ Sta­tus FORM GST RFD-10[See rule 95(1)]Application for Refund by any spe­cial­ized agency of UN or any Mul­ti­lat­er­al Finan­cial Insti­tu­tion and Orga­ni­za­tion, Con­sulate or Embassy of for­eign coun­tries, etc.1. UIN :
2. Name :
3. Address :
4. Tax Peri­od (Quar­ter) :  From <DD/MM/YY> To<DD/MM/YY>
5. Amount of Refund Claim :  <INR> <In Words>

Amount­Cen­tral Tax State /UT Tax Inte­grat­ed Tax Cess Total
6. Details of Bank Account:a. Bank Account Num­berb. Bank Account Typec. Name of the Bankd. Name of the Account Holder/Operatore. Address of Bank Branchf. IFSCg. MICR7. Ref­er­ence num­ber and date of fur­nish­ing FORM GSTR-118. Ver­i­fi­ca­tionI as an autho­rised rep­re­sen­ta­tive of « Name of Embassy/international orga­ni­za­tion » 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.That we are eli­gi­ble to claim such refund as spec­i­fied agency of UNO/Multilateral Finan­cial Insti­tu­tion and Orga­ni­za­tion, Con­sulate or Embassy of for­eign countries/ any oth­er person/ class of per­sons specified/ noti­fied by the Government.Date: Sig­na­ture       of       AuthorisedSignatory:Place: Name:Designation / Sta­tus FORM GST RFD-11[See rule 96A]
Fur­nish­ing of bond or Let­ter of Under­tak­ing for export of goods or services
1. GSTIN 2. Name 3. Indi­cate the type of doc­u­ment fur­nished Bond: Let­ter of Undertaking4. Details of bond fur­nished­Sr. No. Ref­er­ence no. of the bank guar­an­tee Date Amount Name of bank and branch1 2 3 4 5 Note – Hard copy of the bank guar­an­tee and bond shall be fur­nished to the juris­dic­tion­al officer.

5. Dec­la­ra­tion -
(i) The above-men­tioned bank guar­an­tee is sub­mit­ted to secure the inte­grat­ed tax payable on export of goods or services.(ii) I under­take to renew the bank guar­an­tee well before its expiry. In case I/We fail to do so the depart­ment will be at lib­er­ty to get the pay­ment from the bank against the bank guarantee.(iii) The depart­ment will be at lib­er­ty to invoke the bank guar­an­tee pro­vid­ed by us to cov­er the amount of inte­grat­ed tax payable in respect of export of goods or services.Signature of Autho­rized Signatory
NameDes­ig­na­tion / Sta­tus ——- Date ———- Bond for export of goods or ser­vices with­out pay­ment of inte­grat­ed tax (See rule 96A)
I/We.….….….….of.….….….….…,hereinafter called “obligor(s)”, am/are held and firm­ly bound to the Pres­i­dent of India (here­inafter called “the Pres­i­dent”) in the sum of.….….….….…..rupees to be paid to the Pres­i­dent for which pay­ment will and tru­ly to be made.
I/We joint­ly and sev­er­al­ly bind myself/ourselves and my/our respec­tive heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dat­ed this.….….….……day of.….….….….…;
WHEREAS the above bound­en oblig­or has been per­mit­ted from time to time to sup­ply goods or ser­vices for export out of India with­out pay­ment of inte­grat­ed tax;and where­as the oblig­or desires to export goods or ser­vices in accor­dance with the pro­vi­sions of clause (a) of sub-sec­tion (3) of sec­tion 16;

AND WHEREAS the Com­mis­sion­er has required the oblig­or to fur­nish bank guar­an­tee for an amount of.….….….….….….….….….….… rupees endorsed in favour of the Pres­i­dent and where­as the oblig­or has fur­nished such guar­an­tee by deposit­ing with the Com­mis­sion­er the bank guar­an­tee as afore mentioned;The con­di­tion of this bond is that the oblig­or and his rep­re­sen­ta­tive observe all the pro­vi­sions of the Act in respect of export of goods or ser­vices, and rules made thereunder;

AND if the rel­e­vant and spe­cif­ic goods or ser­vices are duly exported;AND if all dues of Inte­grat­ed tax and all oth­er law­ful charges, are duly paid to the Gov­ern­ment along with inter­est, if any, with­in fif­teen days of the date of demand there­of being made in writ­ing by the said offi­cer, this oblig­a­tion shall be void;
OTHERWISE and on breach or fail­ure in the per­for­mance of any part of this con­di­tion, the same shall be in full force and virtue:

 

 

AND the Pres­i­dent shall, at his option, be com­pe­tent to make good all the loss and dam­ages, from the amount of bank guar­an­tee or by endors­ing his rights under the above-writ­ten bond or both;
I/We fur­ther declare that this bond is giv­en under the orders of the Gov­ern­ment for the per­for­mance of an act in which the pub­lic are interested;
IN THE WITNESS THEREOF these presents have been signed the day here­in­be­fore writ­ten by the obligor(s).

 

Signature(s) of obligor(s). Date :Place :
Witnesses(1) Name and Address Occupation(2) Name and Address Occupation

Accept­ed by me this.….….….….….….….day of .….….….….….…. (month).….….….….…….. (year)………………………………..of …………….. (Des­ig­na­tion) for and on behalf of the Pres­i­dent of India.”. Let­ter of Under­tak­ing for export of goods or ser­vices with­out pay­ment of inte­grat­ed tax (See rule 96A)
ToThe Pres­i­dent of India (here­inafter called the “Pres­i­dent”), act­ing through the prop­er officer

I/We .….….….….….….….….. of.….….….….….…..…………… (address of the reg­is­tered per­son) hav­ing Goods & Ser­vices Tax Iden­ti­fi­ca­tion Num­ber No………………………………………… , here­inafter called “the undertaker(s) includ­ing my/our respec­tive heirs, executors/ admin­is­tra­tors, legal representatives/successors and assigns by these presents, here­by joint­ly and sev­er­al­ly under­take on this .….….….….. day of .….….….…… to the President

(a) to export the goods or ser­vices sup­plied with­out pay­ment of inte­grat­ed tax with­in time spec­i­fied in sub-rule(1) of rule 96A ;
(b) to observes all the pro­vi­sions of the Goods and Ser­vices Tax Act and rules made there­un­der, in respect of export of goods or services;

© pay the inte­grat­ed tax, there­on in the event of fail­ure to export the goods or ser­vices, along with an amount equal to eigh­teen per­cent inter­est per annum on the amount of tax not paid, from the date of invoice till the date of payment.

I/We declare that this under­tak­ing is giv­en under the orders of the prop­er offi­cer for the per­for­mance of enacts in which the pub­lic are interested.IN THE WITNESS THEREOF these presents have been signed the day here­in­be­fore writ­ten by the undertaker(s) Signature(s) of undertaker(s).Date : Place :
Witnesses(1) Name and Address Occupation(2) Name and Address Occu­pa­tion­Date Place
Accept­ed by me this.….….….….….….….day of .….….….….….…. (month).….….….….…….. (year)………………………………..of …………….. (Designation)for and on behalf of the Pres­i­dent of India Form GST ASMT — 01[See rule 98(1)]Application for Pro­vi­sion­al Assess­ment under sec­tion 60

1.GSTIN 2. Name 3. Address

4. Details of Com­mod­i­ty / Ser­vice for which tax rate / val­u­a­tion is to be determinedSr.No. HSN Name of commodity/service Tax rate Val­u­a­tio n Aver­age month­ly turnover of the com­mod­it y / ser­vice Cen­tra l tax State/UTtax Inte­grate d tax Ces s 1 2 3 4 5 6 7 8 9 5. Rea­son for seek­ing pro­vi­sion­al assess­ment 6. Doc­u­ments filed 7. Verification-
I 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 Sig­na­to­ry­NameDes­ig­na­tion / Sta­tus ——- Date —– Form GST ASMT — 02[See rule 98(2)]Reference No.: Date:To  GSTIN———————-Name  (Address)
Appli­ca­tion Ref­er­ence No. (ARN) ………… Dated ………..
Notice for Seek­ing Addi­tion­al Infor­ma­tion / Clar­i­fi­ca­tion / Doc­u­ments for pro­vi­sion­al assessment
Please refer to your appli­ca­tion referred to above. While exam­in­ing your request for pro­vi­sion­al assess­ment, it has been found that the fol­low­ing information/documents are required for pro­cess­ing the same:
« text »

You are, there­fore, request­ed to pro­vide the infor­ma­tion /documents with­in a peri­od of « 15 days» from the date of ser­vice of this notice to enable this office to take a deci­sion in the mat­ter. Please note that in case no infor­ma­tion is received by the stip­u­lat­ed date your appli­ca­tion is liable to be reject­ed with­out any fur­ther ref­er­ence to you.You are request­ed to appear before the under­signed for per­son­al hear­ing on « Date —  Time  —Venue —».
Sig­na­ture­Name Des­ig­na­tion Form GST ASMT – 03[See rule 98(2)]Reply to the notice seek­ing addi­tion­al information

1. GSTIN 2. Name 3. Details of notice vide which addi­tion­al infor­ma­tion sought Notice No. Notice date4. Reply
5. Doc­u­ments filed

 

6. Ver­i­fi­ca­tion-
I 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

Name Des­ig­na­tion / Sta­tus­Date Form GST ASMT – 04[See rule 98(3)]Reference No.: ………… Date­To GSTIN ‑Name — Address -
Appli­ca­tion Ref­er­ence No. (ARN) ……….. Dated ……..
Order of  Pro­vi­sion­al Assessment
This has ref­er­ence to your appli­ca­tion men­tioned above and reply dat­ed——-, fur­nish­ing information/documents in sup­port of your request for pro­vi­sion­al assess­ment. Upon exam­i­na­tion of your appli­ca­tion and the reply, the pro­vi­sion­al assess­ment is allowed as under:« text »The pro­vi­sion­al assess­ment is allowed sub­ject to fur­nish­ing of secu­ri­ty amount­ing to Rs.————— (in words)  in the form of  ———– (mode) and bond in the pre­scribed for­mat by ————– (date).Please note that if the bond and secu­ri­ty are not fur­nished with­in the stip­u­lat­ed date, the pro­vi­sion­al assess­ment order will be treat­ed as null and void as if no such order has been issued.
Sig­na­ture­Name Des­ig­na­tion Form GST ASMT — 05[See rule 98(4)] Fur­nish­ing of Security
1. GSTIN 2. Name 3. Order vide which secu­ri­ty is pre­scribed Order No. Order date4. Details of the secu­ri­ty furnishedSr.No. Mode Ref­er­ence no. / Deb­it entry no. (for cash pay­ment) Date Amount Name of Bank1 2 3 4 5 6 Note – Hard copy of the bank guar­an­tee and bond shall be sub­mit­ted on or before the due date men­tioned in the order.5. Dec­la­ra­tion -(i) The above-men­tioned bank guar­an­tee is sub­mit­ted to secure the dif­fer­en­tial tax on the sup­ply of goods and/or ser­vices in respect of which I/we have been allowed to pay tax­es on pro­vi­sion­al basis.(ii) I under­take to renew the bank guar­an­tee well before its expiry. In case I/We fail to do so the depart­ment will be at lib­er­ty to get the pay­ment from the bank against the bank guarantee.(iii) The depart­ment will be at lib­er­ty to invoke the bank guar­an­tee pro­vid­ed by us to cov­er the pro­vi­sion­al assess­ment in case we fail to fur­nish the required documents/ infor­ma­tion to facil­i­tate final­iza­tion of pro­vi­sion­al assessment.
Sig­na­ture of Autho­rised Sig­na­to­ry NameDes­ig­na­tion / Sta­tus ——- Date ———- Bond for pro­vi­sion­al assess­ment [Rule 98(3) & 98(4)]
I/We.….….….….of.….….….….…,hereinafter called “obligor(s)”, am/are held and firm­ly bound to the Pres­i­dent of India (here­inafter called “the President”/ the Gov­er­nor of …………(State) (here­inafter called the “Gov­er­nor”) in the sum of.….….….….…..rupees to be paid to the President/ Gov­er­nor for which pay­ment will and tru­ly to be made. I/We joint­ly and sev­er­al­ly bind myself/ourselves and my/our respec­tive heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dat­ed this.….….….……day of.….….….….…;
WHEREAS   final   assess­ment   of   Inte­grat­ed   tax/   cen­tral   tax/   State   tax   /   Union   ter­ri­to­ry   tax      on.….….….….….….….….. (name of goods/services  or both-HSN: ) sup­plied by the  above bound­ed oblig­or from time to time could not be made for want of full infor­ma­tion with regard to the val­ue or rate of tax applic­a­ble thereto;and where­as the oblig­or desires that the pro­vi­sion­al assess­ment in accor­dance with the pro­vi­sions of Sec­tion 60 be made;

AND WHEREAS the Com­mis­sion­er has required the oblig­or to fur­nish bank guar­an­tee for an amount of.….….….….….….….….….….… rupees endorsed in favour of the President/ Gov­er­nor and where­as the oblig­or has fur­nished such guar­an­tee by deposit­ing with the Com­mis­sion­er the bank guar­an­tee as afore­men­tioned; The con­di­tion of this bond is that the oblig­or and his rep­re­sen­ta­tive observe all the pro­vi­sions of the Act in respect of pro­vi­sion­al assess­ment under sec­tion 60;

 

And if all dues of Inte­grat­ed tax/ Cen­tral tax/ State tax/ Union ter­ri­to­ry tax or oth­er law­ful charges, which shall be demand­able after final assess­ment, are duly paid to the Gov­ern­ment along with inter­est, if any, with­in thir­ty days of the date of demand there­of being made in writ­ing by the said Offi­cer, this oblig­a­tion shall be void;
OTHERWISE and on breach or fail­ure in the per­for­mance of any part of this con­di­tion, the same shall be in full force and virtue:

 

 

AND the President/ Gov­er­nor shall, at his option, be com­pe­tent to make good all the loss and dam­ages from the amount of bank guar­an­tee or by endors­ing his rights under the above-writ­ten bond or both;
I/We fur­ther declare that this bond is giv­en under the orders of the Cen­tral Government/ State Gov­ern­ment for the per­for­mance of an act in which the pub­lic are interested;
IN THE WITNESS THEREOF these presents have been signed the day here­in­be­fore writ­ten by the obligor(s). Signature(s) of obligor(s). Date :Place :
Witnesses(1) Name and Address Occupation(2) Name and Address Occu­pa­tion­Date Place
Witnesses(1) Name and Address Occupation(2) Name and Address Occupation
Accept­ed by me this.….….….….….….….day of .….….….….….…. (month).….….….….…….. (year)………………………………..of …………….. (Designation)for and on behalf of the Pres­i­dent of India./ Gov­er­nor of …………… (state)”. Form GST ASMT — 06[See rule 98(5)]Reference No.: Date:ToGSTIN ‑Name — Address ‑Appli­ca­tion Ref­er­ence No. (ARN) ………… Date ………..Pro­vi­sion­al Assess­ment order no. — Date —-

Notice for seek­ing addi­tion­al infor­ma­tion / clar­i­fi­ca­tion / doc­u­ments for final assessment
Please refer to your appli­ca­tion and pro­vi­sion­al assess­ment order referred to above. The fol­low­ing infor­ma­tion / doc­u­ments are required for final­iza­tion of pro­vi­sion­al assessment:
« text »
You are, there­fore, request­ed to pro­vide the infor­ma­tion /documents with­in a peri­od of « 15 days» from the date of receipt of this notice to enable this office to take a deci­sion in the mat­ter. Please note that in case no infor­ma­tion is received by the stip­u­lat­ed date your appli­ca­tion is liable to be reject­ed with­out mak­ing any fur­ther ref­er­ence to you.You are request­ed to appear before the under­signed for per­son­al hear­ing on « Date —  Time  —Venue —».
Sig­na­ture­Name Des­ig­na­tion Form GST ASMT – 07[See rule 98(5)]Reference No.: ………… Date
ToGSTIN­Name Address
Pro­vi­sion­al Assess­ment order No. ……….. dated ……..
Final Assess­ment Order Pre­am­ble —  « Stan­dard »In con­tin­u­a­tion of the pro­vi­sion­al assess­ment order referred to above and on the basis of infor­ma­tion avail­able / doc­u­ments fur­nished, the final assess­ment order is issued as under:Brief facts –Sub­mis­sions by the appli­cant — Dis­cus­sion and find­ing — Con­clu­sion and order ‑The secu­ri­ty fur­nished for the pur­pose can be with­drawn after com­pli­ance with the order by fil­ing an application.

Sig­na­ture Name
Des­ig­na­tion Form GST ASMT — 08[See rule 98(6)]
Appli­ca­tion for With­draw­al of Security
1. GSTIN 2. Name 3. Details vide which secu­ri­ty fur­nished ARN Date4. Details of the secu­ri­ty to be with­drawn­Sr. No. Mode Ref­er­ence no. / Deb­it entry no. (for cash pay­ment) Date Amount Name of Bank1 2 3 4 5 6

5. Ver­i­fi­ca­tion-
I 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 NameDes­ig­na­tion / Sta­tus — Date — Form GST ASMT – 09[See rule 98(7)]Reference No.: ………… Date
To  GSTIN———————– Name  Address
Appli­ca­tion Ref­er­ence No. ……….. dated ……..
Order for release of secu­ri­ty or reject­ing the application
This has ref­er­ence to your appli­ca­tion men­tioned above regard­ing release of secu­ri­ty amount­ing to Rs. ————- [———— Rupees (in words)]. Your appli­ca­tion has been exam­ined and the same is found to be in order. The afore­said secu­ri­ty is here­by released. Or Your appli­ca­tion referred to above regard­ing release of secu­ri­ty was exam­ined but the same was not found to be in order for the fol­low­ing reasons:
« text »

There­fore, the appli­ca­tion for release of secu­ri­ty is rejected.

 

Sig­na­ture Name Des­ig­na­tion Date Form GST ASMT — 10[See rule 99(1)]
Ref­er­ence No.: Date:To GSTIN:Name : Address :
Tax peri­od — F.Y. -
Notice for inti­mat­ing dis­crep­an­cies in the return after scrutiny
This is to inform that dur­ing scruti­ny of the return for the tax peri­od referred to above, the fol­low­ing dis­crep­an­cies have been noticed:
« text »
You are here­by direct­ed to explain the rea­sons for the afore­said dis­crep­an­cies by —————- (date). If no expla­na­tion is received by the afore­said date, it will be pre­sumed that you have noth­ing to say in the mat­ter and pro­ceed­ings in accor­dance with law may be ini­ti­at­ed against you with­out  mak­ing any fur­ther ref­er­ence to you in this regard.
Sig­na­ture­Name Des­ig­na­tion Form GST ASMT — 11[See rule 99(2)]
Reply to the notice issued under sec­tion 61 inti­mat­ing dis­crep­an­cies in the return

1. GSTIN 2. Name 3. Details of the notice Ref­er­ence No. Date4. Tax Peri­od 5. Reply to the dis­crep­an­ciesSr. No. Dis­crep­an­cy Reply 6. Amount admit­ted and paid, if any -
Act Tax Inter­est Oth­ers Total 7. Verification-
I 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 NameDes­ig­na­tion / Sta­tus ——- Date – Form GST ASMT–12[See rule 99(3)]Reference No.: Date:
ToGSTIN­Name Address
Tax peri­od — F.Y. ‑ARN — Date ‑Order of accep­tance of reply against the notice issued under sec­tion 61 This has ref­er­ence to your reply dat­ed ——- in response to the notice issued vide ref­er­ence no.———- dat­ed — . Your reply has been found to be sat­is­fac­to­ry and no fur­ther action is required to be tak­en in the matter.

 

Sig­na­ture­Name Des­ig­na­tion Form GST ASMT — 13[See rule 100(1)]Reference No.: Date:To GSTIN ‑Name — Address -
Tax Peri­od — F.Y. – Return Type — Notice Ref­er­ence No.- Date -
Assess­ment order under sec­tion 62
Pre­am­ble — « standard »
The notice referred to above was issued to you under sec­tion 46 of the Act for fail­ure to fur­nish the return for the said tax peri­od. From the records avail­able with the depart­ment, it has been noticed that you have not fur­nished the said return till date.
There­fore, on the basis of infor­ma­tion avail­able with the depart­ment, the amount assessed and payable by you is as under:Introduction Sub­mis­sions, if any Dis­cus­sions and Find­ings Con­clu­sion­Amount assessed and payable (Details at Annexure):(Amount in Rs.)
Sr.No. Tax Peri­od Act Tax Inter­est Penal­ty Oth­ers Total1 2 3 4 5 6 7 8 Total
Please note that inter­est has been cal­cu­lat­ed upto the date of pass­ing the order. While mak­ing pay­ment, inter­est for the peri­od between the date of order and the date of pay­ment shall also be worked out and paid along with the dues stat­ed in the order.You are also informed that if you fur­nish the return with­in a peri­od of 30 days from the date of ser­vice of this order, the order shall be deemed to have been with­drawn; oth­er­wise, pro­ceed­ings shall be ini­ti­at­ed against you after the afore­said peri­od to recov­er the out­stand­ing dues.
Sig­na­ture­Name Designation
Form GST ASMT — 14[See rule 100(2)]
Ref­er­ence No: Date:
To Name Address
Tax Peri­od — F.Y. ——-
Show Cause Notice for assess­ment under sec­tion 63
It has come to my notice that you/your company/firm, though liable to be reg­is­tered under sec­tion —— of the Act, have/has failed to obtain reg­is­tra­tion and failed to dis­charge the tax and oth­er lia­bil­i­ties under the said Act as per the details giv­en below:Brief Facts – Grounds – Con­clu­sion ‑ORIt has come to my notice that your reg­is­tra­tion has been can­celled under sub-sec­tion (2) of sec­tion 29 with effect from —— and that you are liable to pay tax for the above men­tioned period.
There­fore, you are here­by direct­ed to show cause as to why a tax lia­bil­i­ty along with inter­est not be cre­at­ed against you for con­duct­ing busi­ness with­out reg­is­tra­tion despite being liable for reg­is­tra­tion and why penal­ty should not be imposed for vio­la­tion of the pro­vi­sions of the Act or the rules made thereunder.In this con­nec­tion, you are direct­ed to appear before the under­signed on ——— (date) at ——- (time)

Sig­na­ture Name Des­ig­na­tion Form GST ASMT — 15[See rule 100(2)]Reference No.: Date:ToTemporary ID Name AddressTax Peri­od — F.Y. –SCN ref­er­ence no. — Date ‑Assess­ment order under sec­tion 63 Pre­am­ble —  « stan­dard »The notice referred to above was issued to you to explain the rea­sons for con­tin­u­ing to con­duct busi­ness as an un-reg­is­tered per­son, despite being liable to be reg­is­tered under the Act.ORThe notice referred to above was issued to you to explain the rea­sons as to why you should not pay tax for the peri­od …………. as your reg­is­tra­tion has been can­celled under sub- sec­tion (2) of sec­tion 29 with effect from————Whereas, no reply was filed by you or your reply was duly con­sid­ered dur­ing pro­ceed­ings held on   ——— date(s).On the basis of infor­ma­tion avail­able with the depart­ment / record pro­duced dur­ing pro­ceed­ings, the amount assessed and payable by you is as under:Introduction Sub­mis­sions, if any­Con­clu­sion (to drop pro­ceed­ings or to cre­ate demand) Amount assessed and payable:- (details at Annexure)(Amount in Rs.)Sr No. Tax Peri­od Act Tax Inter­est Penal­ty Oth­ers Total1 2 3 4 5 6 7 8 Total
Please note that inter­est has been cal­cu­lat­ed upto the date of pass­ing the order. While mak­ing pay­ment, inter­est for the peri­od between the date of order and the date of pay­ment shall also be worked out and paid along with the dues stat­ed in the order.
You are here­by direct­ed to make the pay­ment by « date » fail­ing which pro­ceed­ings shall be ini­ti­at­ed against you to recov­er the out­stand­ing dues.
Sig­na­ture­Name Form GST ASMT — 16[See rule 100(3)]Reference No.: Date:To GSTIN/IDName Address

 

Tax Peri­od — F.Y. –Assess­ment order under sec­tion 64 Pre­am­ble — « stan­dard »It has come to my notice that un-account­ed for goods are lying in stock at godown ———- (address) or in a vehi­cle sta­tioned at ————– (address & vehi­cle detail) and you were not able to, account for these goods or pro­duce any doc­u­ment show­ing the detail of the goods.Therefore, I pro­ceed to assess the tax due on such goods as under: Intro­duc­tionDis­cus­sion & find­ing Con­clu­sion­Amount assessed and payable (details at Annexure)(Amount in Rs.)Sr. No. Tax Peri­od Act Tax Inter­est, if any Penal­ty Oth­ers Total1 2 3 4 5 6 7 8 Total Please note that inter­est has been cal­cu­lat­ed upto the date of pass­ing the order. While mak­ing pay­ment, inter­est for the peri­od between the date of order and the date of pay­ment shall also be worked out and paid along with the dues stat­ed in the order.You are here­by direct­ed to make the pay­ment by « date » fail­ing which pro­ceed­ings shall be ini­ti­at­ed against you to recov­er the out­stand­ing dues.
Sig­na­ture­Name Form GST ASMT – 17[See rule 100(4)]
Appli­ca­tion for with­draw­al of assess­ment order issued under sec­tion 64

1.  GSTIN /ID 2. Name 3. Details of the order Ref­er­ence No. Date of issue of order4. Tax Peri­od, if any5. Grounds  for withdrawal
6. Verification-
I 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 Name   Des­ig­na­tion / Sta­tus ——- Date — Form GST ASMT — 18[See rule 100(5)]
Ref­er­ence No.: Date:
GSTIN/IDName Address
ARN — Date –Accep­tance or Rejec­tion of appli­ca­tion filed under sec­tion 64 (2)
The reply fur­nished by you vide appli­ca­tion referred to above has been con­sid­ered and found to be in order and the assess­ment order no.  ———- dat­ed ———– stands withdrawn.ORThe reply fur­nished by you vide appli­ca­tion referred above has not been found to be in order for the fol­low­ing reasons:
«Text box»Therefore, the appli­ca­tion filed by you for with­draw­al of the order is here­by rejected.
Sig­na­ture­Name Des­ig­na­tion Form GST ADT — 01
[See rule 101(2)]

Ref­er­ence No.: Date:
To,————————–GSTIN ……………………………………. Name ……………………………………… Address ……………………………………
Peri­od — F.Y.(s) — ……………………………..
Notice for con­duct­ing audit
Where­as it has been decid­ed to under­take audit of your books of account and records for the finan­cial year(s) ……….. to ……….. in accor­dance with the pro­vi­sions of sec­tion 65. I pro­pose to con­duct the said audit at my office/at your place of busi­ness on ——-.
And where­as you are required to:-(i) afford the under­signed the nec­es­sary facil­i­ty to ver­i­fy the books of account and records or oth­er doc­u­ments as may be required in this con­text, and(ii) fur­nish such infor­ma­tion as may be required and ren­der assis­tance for time­ly com­ple­tion of the audit.
You  are  here­by  direct­ed  to  attend  in  per­son  or  through  an  autho­rised  rep­re­sen­ta­tive on………………….. (date) at……………………………(place) before the under­signed and to pro­duce your books of account and records for the afore­said finan­cial year(s) as required for audit.
In case of fail­ure to com­ply with this notice, it would be pre­sumed that you are not in pos­ses­sion of such books of account and pro­ceed­ings as deemed fit may be ini­ti­at­ed as per the pro­vi­sions of the Act and the rules made there­un­der against you with­out mak­ing any fur­ther cor­re­spon­dence in this regard.

Sig­na­ture … NameDes­ig­na­tion ………………………. Form GST ADT – 02[See rule 101(5)]Reference No.: Date:
To,————————–GSTIN ……………………………….. Name …………………………………… Address ………………………………….
Audit Report No. ……….. dated ……..
Audit Report under sec­tion 65(6)
Your books of account and records for the F.Y.…………… has been exam­ined and this Audit Report is pre­pared on the basis of infor­ma­tion avail­able / doc­u­ments fur­nished by you and the find­ings are as under:
Short pay­ment of Inte­grat­ed tax Cen­tral tax State /UT tax CessTax Inter­est Any oth­er amount
[Upload pdf file con­tain­ing audit observation]
You are direct­ed to dis­charge your statu­to­ry lia­bil­i­ties in this regard as per the pro­vi­sions of the Act and the rules made there­un­der, fail­ing which pro­ceed­ings as deemed fit may be ini­ti­at­ed against you under the pro­vi­sions of the Act.

Sig­na­ture …………………………. Name …………………………….. Des­ig­na­tion ………………………. Form GST ADT — 03
[See rule 102(1)]
Ref­er­ence No.: Date:
To,—————————————————-GSTIN ……………………………………. Name ……………………………………… Address ……………………………………
Tax peri­od — F.Y.(s) — ……………………………..
Com­mu­ni­ca­tion to the reg­is­tered per­son for con­duct of spe­cial audit under sec­tion 66 Where­as the pro­ceed­ings of scruti­ny of return /enquiry/investigation/…….. are going on;And where­as it is felt nec­es­sary to get your books of account and records exam­ined and audit­ed by ………………………………(name), char­tered accoun­tant / cost accoun­tant nom­i­nat­ed by the Commissioner;
You are here­by direct­ed to get your books of account and records audit­ed by the said char­tered accoun­tant / cost accountant.

 

 

Sig­na­ture ……………….. Name …………………………… Des­ig­na­tion ………………………. Form GST ADT – 04[See rule 102(2)]Reference No.: Date:
To,————————————————GSTIN ……………………………….. Name …………………………………… Address ………………………………….
Infor­ma­tion of Find­ings upon Spe­cial Audit
Your books of account and records for the F.Y.…………… has been exam­ined by ————— (char­tered accountant/cost accoun­tant) and this Audit Report is pre­pared on the basis of infor­ma­tion avail­able / doc­u­ments fur­nished by you and the findings/discrepancies are as under:
Short pay­ment of Inte­grat­ed tax Cen­tral tax State /UT tax CessTax Inter­est Any oth­er amount
[Upload pdf file con­tain­ing audit observation]
You are direct­ed to dis­charge your statu­to­ry lia­bil­i­ties in this regard as per the pro­vi­sions of the Act and the rules made there­un­der, fail­ing which pro­ceed­ings as deemed fit may be ini­ti­at­ed against you under the pro­vi­sions of the Act.

Sig­na­ture …………………………. Name …………………………….. Designation ……………………….
Form GST ARA ‑01[See Rule 104(1)] Appli­ca­tion Form for Advance Rul­ing GSTIN Num­ber, if any/ User-id Legal Name of Appli­cant Trade Name of Appli­cant (Option­al) Sta­tus of the Appli­cant [reg­is­tered / un-reg­is­tered] Reg­is­tered Address / Address pro­vid­ed while obtain­ing user id Cor­re­spon­dence address, if dif­fer­ent from above Mobile No. [with STD/ISD code] Tele­phone No. [with STD/ISD code] Email address Juris­dic­tion­al Author­i­ty «name, des­ig­na­tion, address» i. Name of Autho­rised rep­re­sen­ta­tive Option­al ii. Mobile No. iii. Email Address Nature of activity(s) (pro­posed / present) in respect of which advance rul­ing sought A.  Cat­e­go­ry⏏ Fac­to­ry / Man­u­fac­tur­ing Whole­sale Busi­ness Retail Busi­ness Warehouse/Deport Bond­ed Ware­house Ser­vice Pro­vi­sion Office/Sale Office Leas­ing Busi­ness Ser­vice Recip­i­ent EOU/ STP/ EHTP SEZ Input Ser­vice Dis­trib­u­tor (ISD) Works Con­tract B. Descrip­tion (in brief) (Pro­vi­sion for file attach­ment also) Issue/s on which advance rul­ing required (Tick whichev­er is applic­a­ble) :- (i) clas­si­fi­ca­tion of goods and/or ser­vices or both □ (ii) applic­a­bil­i­ty of a noti­fi­ca­tion issued under the pro­vi­sions of the Act □  (iii) deter­mi­na­tion of time and val­ue of sup­ply of goods or ser­vices or both □ (iv) admis­si­bil­i­ty of input tax cred­it of tax paid or deemed to have been paid □ (v) deter­mi­na­tion of the lia­bil­i­ty to pay tax on any goods or ser­vices or both □ (vi) whether appli­cant is required to be reg­is­tered under the Act □ (vii) whether any par­tic­u­lar thing done by the appli­cant with respect to any goods and/or ser­vices or both amounts to or results in a sup­ply of goods and/or ser­vices or both, with­in the mean­ing of that term □ Question(s) on which advance rul­ing is required State­ment of rel­e­vant facts hav­ing a bear­ing on the question(s) raised. 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). I here­by declare that the ques­tion raised in the appli­ca­tion is not (tick) —     a. Already pend­ing in any pro­ceed­ings in the applicant’s case under any of the pro­vi­sions of the Actb. Already decid­ed in any pro­ceed­ings in the applicant’s case under any of the pro­vi­sions of the Act Pay­ment details Chal­lan Iden­ti­fi­ca­tion Num­ber (CIN) – Date -

I,  VERIFICATION(name in full and in block let­ters), son/daughter/wife of   do here­by solemn­ly declare that to the best of my knowl­edge and  belief what is stat­ed above and in the annexure(s), includ­ing the doc­u­ments is cor­rect. I am mak­ing this appli­ca­tion in  my  capac­i­ty  as   appli­ca­tion and ver­i­fy it. (des­ig­na­tion)  and  that  I  am  com­pe­tent  to  make   this

 

Place   Date    Sig­na­ture­Name of Applicant/Authorised SignatoryDesignation/Status Form GST ARA ‑02[See Rule 106(1)]Appeal to the Appel­late Author­i­ty for Advance Ruling
Sr. No. Par­tic­u­lars Remarks1 Advance Rul­ing No. 2 Date of com­mu­ni­ca­tion of the advance rul­ing DD/MM/YYYY3 GSTIN / User id of the appel­lant 4 Legal Name of the appel­lant. 5 Trade Name of the appel­lant (option­al). 6 Address of appel­lant at which notices may be sent 7 Email Address of the appel­lant 8 Mobile num­ber of the appel­lant 9 Juris­dic­tion­al offi­cer / con­cerned offi­cer 10 Des­ig­na­tion of juris­dic­tion­al offi­cer / con­cerned offi­cer 11 Email Address of juris­dic­tion­al offi­cer / con­cerned offi­cer 12 Mobile num­ber of juris­dic­tion­al offi­cer / con­cerned offi­cer 13 Whether the appel­lant wish­es to be heard in per­son? Yes/No14. The facts of the case (in brief) 15. Ground of Appeal 16. Pay­ment details Chal­lan Iden­ti­fi­ca­tion Num­ber (CIN) –Date — Prayer
In view of the fore­go­ing, it is respect­ful­ly prayed that the Ld. Appel­late Author­i­ty, <Place> may be pleased to:a. set aside/modify the impugned advance rul­ing passed by the Author­i­ty for Advance Rul­ing as prayed above;b. grant a per­son­al hear­ing; andc. pass any such fur­ther or oth­er order (s) as may be deemed fit and prop­er in facts and cir­cum­stances of the case.And for this act of kind­ness, the appel­lant, as is duty bound, shall ever pray. VERIFICATION
I, (name in full and in block let­ters), son/daughter/wife of  do here­by solemn­ly declare that to the best of my knowl­edge and  belief what is stat­ed above and in the annexure(s), includ­ing the doc­u­ments is cor­rect. I am mak­ing this appli­ca­tion in  my  capac­i­ty  as   appli­ca­tion and ver­i­fy it. (des­ig­na­tion)  and  that  I  am  com­pe­tent  to  make   this

 

Place   Date  Sig­na­ture­Name of Appellant/Authorised SignatoryDesignation/ Sta­tus Form GST ARA ‑03[See Rule 106(2)]Appeal to the Appel­late Author­i­ty for Advance Ruling
Sr. No. Par­tic­u­lars Remarks1 Advance Rul­ing No. 2 Date of com­mu­ni­ca­tion of the advance rul­ing DD/MM/YYYY3 GSTIN, if any / User id of the per­son who had sought advance rul­ing 4 Legal Name of the per­son referred to in ser­i­al num­ber 3. 5 Name and des­ig­na­tion of juris­dic­tion­al offi­cer / con­cerned offi­cer 6 Email Address of juris­dic­tion­al offi­cer / con­cerned offi­cer 7 Mobile num­ber of juris­dic­tion­al offi­cer / con­cerned offi­cer 8 Whether the juris­dic­tion­al offi­cer / con­cerned offi­cer wish­es to be heard in per­son? Yes/No9. Facts of the case (in brief) 10. Grounds of Appeal Prayer
In view of the fore­go­ing, it is respect­ful­ly prayed that the Ld. Appel­late Author­i­ty, <Place> may be pleased to:a. set aside/modify the impugned advance rul­ing passed by the Author­i­ty for Advance Rul­ing as prayed above;b. grant a per­son­al hear­ing; andc. pass any such fur­ther or oth­er order (s) as may be deemed fit and prop­er in facts and cir­cum­stances of the case.
I,
VERIFICATION(name in full and in block let­ters), son/daughter/wife of   do here­by solemn­ly declare that to the best of my knowl­edge and  belief what is stat­ed above and in the annexure(s), includ­ing the doc­u­ments are cor­rect. I am mak­ing this appli­ca­tion in  my  capac­i­ty  as   appli­ca­tion and ver­i­fy it. (des­ig­na­tion)  and  that  I  am  com­pe­tent  to  make   this

 

Place

Date  Sig­na­ture­Name and des­ig­na­tion of the con­cerned offi­cer / juris­dic­tion­al offi­cer Form GST APL — 01[See rule 108(1)] Appeal to Appel­late Authority1. GSTIN/ Tem­po­rary ID/UIN –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 -
(i) 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 tax Inte­grat­ed tax Ces­sa) Tax/ Cess b) Inter­est c) Penal­ty d) Fees e) Oth­er charges

(v) Mar­ket val­ue of seized goods10. Whether the appel­lant wish­es to be heard in per­son – Yes / No11. State­ment of facts:-12. Grounds of appeal:-13. Prayer:-

14. Amount of demand cre­at­ed, admit­ted and disputed
Par­tic­u­lars Par­tic­u­lars Cen­tral State/ Inte­grat­ed Cess Total amountof tax UT tax demand/ tax refund Amount < < of a) Tax/ Cess total total demand > >  cre­at­ed (A) b) Inter­est <total> c) Penal­ty <total> d) Fees <total> e) Oth­er charges <total>

 

Amount of demand admit­ted (B) a) Tax/ Cess <total>

 

 

<total> b) Inter­est <total> c) Penal­ty <total> d) Fees <total> e) Oth­er charges <total>

 

Amount of demand dis­put­ed © a) Tax/ Cess <total>

 

 

<total> b) Inter­est <total> c) Penal­ty <total> d) Fees <total> e) Oth­er charges <total>
15. Details of pay­ment of admit­ted amount and pre-deposit:-
(a) Details of pay­ment required Par­tic­u­lars Cent ral tax State/ UT tax Inte grat ed tax Ces s Total amount

 

 

a) Admit­ted amount Tax/ Cess <total>

 

 

<total> Inter­est <total> Penal­ty <total> Fees <total> Oth­er charges <total> b) Pre-deposit (10% ofdis­put­ed tax) Tax/ Cess <total>
(b) Details of pay­ment of admit­ted amount and pre-deposit (pre-deposit 10% of the dis­put­ed tax and cess)

Sr.No. Descrip­tion Tax payable Paid through Cash/ Cred­it Ledger Deb­it entry no. Amount of tax paid Cen­tral tax State/UT tax Inte­grat­ed tax CESS1 2 3 4 5 6 7 8 91. Inte­grat­ed tax Cash Ledger Cred­it Ledger 2. Cen­tral tax Cash Ledger Cred­it Ledger 3. State/UT tax Cash Ledger Cred­it Ledger 4. CESS Cash Ledger Cred­it Ledger
© Inter­est, penal­ty, late fee and any oth­er amount payable and paid

Sr. No. Descrip­tio n Amount payable Debi t   entr y no. Amount paid Inte­grate d tax Cen­tra l tax State/U T tax CES S Inte­grate d tax Cen­tra l tax State/U T tax CES S1 2 3 4 5 6 7 8 9 10 111. Inter­est  2. Penal­ty 3. Late fee 4. Oth­ers (spec­i­fy)
16. Whether appeal is being filed after the pre­scribed peri­od  — Yes / No17. If ‘Yes’  in item 17 –(a) Peri­od of delay –(b) Rea­sons for delay ‑Ver­i­fi­ca­tion
I,  < >,  here­by  solemn­ly  affirm  and  declare  that   the­in­for­ma­tion giv­en here­in­above is true and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed therefrom.

 

Place: Date:

Name of the Applicant:

Form GST APL – 02[See rule 108(3)] Acknowl­edg­ment for sub­mis­sion of appeal<Name of applicant><GSTIN/Temp ID/UIN/Reference Num­ber with date > Your appeal has been suc­cess­ful­ly filed against < Appli­ca­tion Ref­er­ence Num­ber >1. Ref­er­ence Number‑2. Date of filing‑3. Time of filing‑4. Place of filing‑5. Name of the per­son fil­ing the appeal‑6. Amount of pre-deposit‑7. Date of acceptance/rejection of appeal‑8. Date of appear­ance- Date:Time:9. Court Number/ Bench Court: Bench:

 

Place:
Date:

Name: Des­ig­na­tion:
On behalf of Appel­late Authority/Appellate Tribunal/ Com­mis­sion­er / Addi­tion­al or JointCommissioner

Form GST APL — 03[See rule 109(1)]
Appli­ca­tion to the Appel­late Author­i­ty under sub-sec­tion (2) of Sec­tion 107

1. Name and des­ig­na­tion of the appel­lant Name- Des­ig­na­tion- Juris­dic­tion- State/­Cen­ter- Name of the State‑2. GSTIN/ Tem­po­rary ID /UIN‑3. Order no. Date‑4. Des­ig­na­tion and address of the offi­cer pass­ing the order appealed against‑5. Date of com­mu­ni­ca­tion of the order appealed against‑6. Details of the case under dispute-(i) 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 tax Inte­grat­ed tax Ces­sa) Tax/ Cess b) Inter­est c) Penal­ty d) Fees e) Oth­er charges
7. State­ment of facts‑8. Grounds of appeal‑9. Prayer– 10. Amount of demand in dis­pute, if any -

 

Par­tic­u­lars of demand/refund, if any Par­tic­u­lars Cen­tral tax State/UT tax Inte­grat­ed tax Cess Total amount a) Tax/ < Cess total> b) < Amount of  demand cre­at­ed, if any Inter­est total>
<total> c) Penal­ty <total> d) Fees <total> (A) e) Oth­er < charges total> a) Tax/ < Cess total> b) < Amount under dis­pute (B) Inter­est total>
<total> c) Penal­ty <total> d) Fees <total> e) Oth­er < charges total>
Place: Date:

Name of the Appli­cant Offi­cer: Designation:Jurisdiction:

Form GST APL – 04[See rules 113(1) & 115]
Sum­ma­ry of the demand after issue of order by the Appel­late Author­i­ty, Tri­bunal or Court

Order no. — Date of order -
1.   GSTIN/ Tem­po­rary ID/UIN — 2. Name of the appellant‑3. Address of the appel­lant- 4. Order appealed against‑5. Appeal no. Date- Num­ber- Date‑6. Per­son­al Hear­ing –7. Order in brief- 8. Sta­tus of order- Confirmed/Modified/Rejected9. Amount of demand confirmed:
Par­ticu lars Cen­tral tax State/UT tax Inte­grat­ed tax Cess Total Dis­pu ted Amou nt Deter­mi ned Amount Dis­pu ted Amou nt Deter­mi ned Amount Dis­pu ted Amou nt Deter­mi ned Amount Dis­pu ted Amou nt Deter­mi ned Amount Dis­pu ted Amou nt Deter­mi ned Amount1 2 3 4 5 6 7 8 9 10 11a) Tax b) Intere st c) Penalt y d) Fees e) Oth­er s f) Refun d  Place: Date:

 

< Name of the Appel­late Author­i­ty /Tribunal/Jurisdictional Officer>Designation: Jurisdiction:

Form GST APL – 05[See rule 110(1)]
Appeal to the Appel­late Tribunal

 

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:(i) 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 tax Inte­grat­ed tax Ces­sa) Tax/ Cess b) Inter­est c) Penal­ty d) Fees e) Oth­er charges
(v) Mar­ket val­ue of seized goods9. Whether the appel­lant wish­es to be heard in person?10. State­ment of facts11. Grounds of appeal12. Prayer13. Details of demand cre­at­ed, dis­put­ed and admitted
Par­tic­u­lars of demand Par­tic­u­lars Cen­tral tax State/UT tax Inte­grat­ed tax Cess Total amount  a) Tax/ Cess <total>
Amount demanded/ reject­ed >, if any b) Inter­est <total>

<total> c) Penal­ty <total> d) Fees <total> (A) e) < Oth­er total charges > a) Tax/ Cess <total>
Amount under dis­pute (B) b) Inter­est <total>

<total> c) Penal­ty <total> d) Fees <total> e) < Oth­er total charges > a) Tax/ Cess <total> b) Inter­est <total> Amount admit­ted © c) Penal­ty <total> <total> d) Fees <total> e) < Oth­er total charges >
14. Details of pay­ment of admit­ted amount and pre-deposit: (a) Details of amount payable :

Par­tic­u­lars Cen­tral tax State/UT tax Inte­grat­ed tax Cess Total amount

 

 

a) Admit­ted amount Tax/ Cess <total>

 

 

<total> Inter­est <total> Penal­ty <total> Fees <total> Oth­er charges <total> b) Pre-deposit (20% ofdis­put­ed tax) Tax/ Cess <total>

(b) Details of pay­ment of admit­ted amount and pre-deposit (pre-deposit 20% of the dis­put­ed admit­ted tax and cess)
Sr.No. Descrip­tion Tax payable Paid through Cash/ Cred­it Ledger Deb­it entry no. Amount of tax paid Inte­grat­ed tax Cen­tral tax State/UT tax CESS1 2 3 4 5 6 7 8 9
1. Inte­grat­ed tax Cash Ledger Cred­it Ledger
2. Cen­tral tax Cash Ledger Cred­it Ledger
3. State/UT tax Cash Ledger Cred­it Ledger
4. CESS Cash Ledger Cred­it Ledger

© Inter­est, penal­ty, late fee and any oth­er amount payable and paid:

Descrip­tion Amount payable Amount paid Sr.No. Inte­grat­ed tax Cen­tral tax State/UT tax CESS Deb­it entry no. Inte­grat­ed tax Cen­tral tax State/UT tax CESS1 2 3 4 5 6 7 8 9 10 111. Inter­est 2. Penal­ty 3. Late fee 4. Oth­ers (spec­i­fy)

 

Ver­i­fi­ca­tion
I,  < >,   here­by   solemn­ly  affirm   and   declare   that the­in­for­ma­tion giv­en here­in­above is true and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed therefrom.

 

Place: Date:

 

Name of the Appli­cant: Des­ig­na­tion /Status: Form GST APL – 06[See rule 110(2)]
Cross-objec­tions before the Appel­late Tri­bunal under sub-sec­tion (5) of sec­tion 112Sr. No. Particulars1 Appeal No.  — Date of fil­ing ‑2 GSTIN/ Tem­po­rary ID/UIN‑3 Name of the appellant‑4 Per­ma­nent address of the appellant‑5 Address for communication‑6 Order no. Date‑7. Des­ig­na­tion and Address of the offi­cer pass­ing the order appealed against‑8. Date of com­mu­ni­ca­tion of the order appealed against‑9. Name of the rep­re­sen­ta­tive-10. Details of the case under dispute-(i) Brief issue of the case under dispute-(ii) Descrip­tion and clas­si­fi­ca­tion of goods/ ser­vices in dispute-(iii) Peri­od of dispute-(iv) Amount under dis­pute Cen­tral tax State/UT tax Inte­grat­ed tax Cess a) Tax b) Inter­est c) Penal­ty d) Fees e) Oth­er charges (spec­i­fy) (v) Mar­ket val­ue of seized goods-11 State or Union Ter­ri­to­ry and the Com­mis­sion­er­ate (Cen­tre) in which the order or deci­sion  was passed  (Juris­dic­tion details)-
12 Date of receipt of notice of appeal or appli­ca­tion filed with the Appel­late Tri­bunal by the appel­lant or the Com­mis­sion­er of State/Central tax/UT tax, as the case may be-

13 Whether the deci­sion or order appealed against involves any ques­tion relat­ing to place of sup­ply ‑Yes No14 In case of cross-objec­tions filed by a per­son oth­er than the Com­mis­sion­er of State/UT tax/Central tax (i) Name of the Adju­di­cat­ing Authority-(ii) Order Num­ber and date of Order-(iii) GSTIN/UIN/Temporary ID-(iv) Amount involved: Head Tax Inter­est Penal­ty Refund Total Inte­grat­ed tax Cen­tral tax State/UT tax Cess 15 Details of pay­ment Head Tax Inter­est Penal­ty Refund Total Cen­tral tax State/UT tax Inte­grat­ed tax Cess Total
16 In case of cross-objec­tions filed by the Com­mis­sion­er State/UT tax/Central tax:  (i) Amount of tax demand dropped or reduced for the peri­od of dis­pute (ii) Amount of inter­est demand dropped or reduced for the peri­od of dis­pute (iii) Amount of refund sanc­tioned or allowed for the peri­od of dis­pute (iv) Whether no or less­er amount imposed as penal­ty TOTAL 17 Reliefs claimed in mem­o­ran­dum of cross — objections.
18 Grounds of Cross objec­tion Ver­i­fi­ca­tionI, the respon­dent, do here­by declare that what is stat­ed above is true to the best of my infor­ma­tion andbelief.
Ver­i­fied today, the day of 20…
Place:Date: <Sig­na­ture>
Sig­na­ture of the Autho­rised Representative/ TaxOfficial/ Appli­cant Taxpayer
Name of the Applicant/ Offi­cer: Designation/Status  of Applicant/officer:
Form GST APL – 07[See rule 111(1)]
Appli­ca­tion to the Appel­late Tri­bunal under sub sec­tion (3) of Sec­tion 112
1. Name and Des­ig­na­tion of the appel­lant Name:

 

 

2. GSTIN/ Tem­po­rary ID /UIN‑3. Appel­late Order no. Date-
Des­ig­na­tion Juris­dic­tion State / Cen­ter ‑Name of the State: 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:(i) 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 tax Inte­grat­ed tax Ces­sa) Tax/ Cess b) Inter­est c) Penal­ty d) Fees e) Oth­er charges

7. State­ment of facts‑8. Grounds of appeal‑9. Prayer– 10. Amount demand­ed, dis­put­ed and admitted:
Par­tic­u­lar s of demand, if any Par­tic­u­lars Cen­tr al tax State/UT tax Inte grate d tax Cess Total amount
Amount of    demand cre­at­ed, if any(A) a) Tax/ Cess < total>

 

<total> b) Inter­est < total> c) Penal­ty < total> d) Fees < total> e) Oth­er charges < total>

Amount under dis­pute (B) a) Tax/ Cess < total>

 

<total> b) Inter­est < total> c) Penal­ty < total> d) Fees < total> e) Oth­er charges < total>

Place: Date:

Name of the Officer:
Des­ig­na­tion: Jurisdiction:-

 

Form GST APL – 08[See rule 114(1)]
Appeal to the High Court under sec­tion 117

 

1. Appeal filed by ———————–Tax­able per­son / Gov­ern­ment of <–>2. GSTIN/ Tem­po­rary ID/UIN-

Name of the appellant/ offi­cer-Des­ig­na­tion / Jurisdiction—3. Per­ma­nent address of the appel­lant, if applicable‑4. Address for communication‑5. Order appealed against Num­ber Date-

6. Name and Address of the Appel­late Tri­bunal pass­ing the order appealed against‑7. Date of com­mu­ni­ca­tion of the order appealed against‑8. Name of the representative9. Details of the case under dispute:(i) Brief issue of the case under dis­pute with synopsis(ii) Descrip­tion and clas­si­fi­ca­tion of goods/ ser­vices in dispute(iii) Peri­od of dispute(iv) Amount under dispute
Descrip­tion Cen­tral tax State/ UT tax Inte­grat­ed tax Ces­sa) Tax/ Cess b) Inter­est c) Penal­ty d) Fees e) Oth­er charges

(v) Mar­ket val­ue of seized goods 10. State­ment of facts11. Grounds of appeal12. Prayer13. Annexure(s) relat­ed to grounds of appeal

Ver­i­fi­ca­tion
I,  < >,   here­by   solemn­ly  affirm   and   declare   that the­in­for­ma­tion giv­en here­in­above is true and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed therefrom.

Place: Date:

 

Name: Designation/Status:
Form GST TRAN — 1[See rule 117(1), 118, 119 & 120]
Tran­si­tion­al ITC / Stock Statement
1. GSTIN ‑2. Legal name of the reg­is­tered per­son ‑3. Trade Name, if any -
4. Whether all the returns required under exist­ing law for the peri­od of six months imme­di­ate­ly pre­ced­ing the appoint­ed date have been fur­nished:- Yes/No
5. Amount of tax cred­it car­ried for­ward in the return filed under exist­ing laws:(a) Amount of Cen­vat cred­it car­ried for­ward to elec­tron­ic cred­it ledger as cen­tral tax (Sec­tion 140(1) and Sec­tion 140(4)(a))Sl. no. Reg­is­tra­tion no. under exist­ing law (Cen­tral Excise and Ser­vice Tax) Tax peri­od to which the last return filed under the exist­ing law per­tains Date of fil­ing of the return spec­i­fied in Col­umn no. 3 Bal­ance cen­vat cred­it car­ried for­ward in the said last return Cen­vat Cred­it admis­si­ble as ITC of cen­tral tax inac­cor­dance with tran­si­tion­al provisions1 2 3 4 5 6 Total
(b) Details of statu­to­ry forms received for which cred­it is being car­ried for­ward Peri­od: 1st Apr 2015 to 30th June 2017
Total
© Amount of tax cred­it car­ried for­ward to elec­tron­ic cred­it ledger as State/UT Tax (For all reg­is­tra­tions on the same PAN and in the same State)

Reg­is­tra­tion No. in exist­ing law Bal­ance of ITC of VATand [Entry Tax] in last return C Forms F Forms
ITC rever­sal relat­able to [(3) and] (5) H/I Forms
Tran­si­tion ITC 2-(4+6–7+9) Turnover for which forms Pend­ing Dif­fer­ence tax payable on (3) Turnover for which forms Pending
Tax payable on (5) Turnover for which forms Pending
Tax payable on (7) 1 2 3 4 5 6 7 8 9 10
6. Details of cap­i­tals goods for which unavailed cred­it has not been car­ried for­ward under exist­ing law (section140 (2)).(a) Amount of unavailed cen­vat cred­it in respect of cap­i­tal goods car­ried for­ward to elec­tron­ic cred­it ledger as cen­tral taxSr. no Invoice / Doc­u­ment no. Invoice / doc­u­ment Date Supplier’s reg­is­tra­tion no. under exist­ing law Recip­i­ents’ reg­is­tra­tion no. under exist­ing law Details of cap­i­tal goods on which cred­it has been par­tial­ly availed Total eli­gi­ble cen­vat cred­it under exist­inglaw Total cen­vat cred­it availed under exist­ing law Total cen­vat cred­it unavailed under exist­ing law (admis­si­ble as ITC of cen­tral tax) (9–10) Val­ue Duties and tax­es paid ED/ CVD SAD 1 2 3 4 5 6 7 8 9 10 11 Total
(b) Amount of unavailed input tax cred­it car­ried for­ward to elec­tron­ic cred­it ledger as State/UT tax (For all reg­is­tra­tions on the same PAN and in the same State)
Sr. no Invoice / Doc­u­ment no. Invoice / doc­u­ment Date Supplier’s reg­is­tra­tion no.under exist­ing law Recip­i­ents’ reg­is­tra­tion no. under exist­ing law Details regard­ing cap­i­tal goods on which cred­it is not availed Total eli­gi­ble VAT [and ET] cred­it under exist­inglaw Total VAT [and ET] cred­it availed under exist­ing law Total VAT [and ET] cred­it unavailed under exist­ing law (admis­si­ble as ITC of State/UT tax) (8–9) Val­ue Tax­es paid VAT [and ET] 1 2 3 4 5 6 7 8 9 10 Total

7. Details of the inputs held in stock in terms of sec­tions 140(3), 140(4)(b), 140(5) and 140(6).(a) Amount of duties and tax­es on inputs claimed as cred­it exclud­ing the cred­it claimed under Table 5(a) (under sec­tions 140(3), 140(4)(b) and 140(6))Sr. no. Details of inputs held in stock or inputs con­tained in semi-fin­ished or fin­ished goods held in stock HSN (at 6 dig­it lev­el) Unit Qty. Val­ue Eli­gi­ble Duties paid on such inputs1 2 3 4 5 67A Where duty paid invoic­es  are avail­ableIn­puts Inputs con­tained in semi-fin­ished and fin­ished goods 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
(b) Amount of eli­gi­ble duties and taxes/VAT/[ET] in respect of inputs or input ser­vices under sec­tion 140(5):
Name of the Invoice Invoice date Descrip­tion Quan­ti­ty UQC Val­ue Eli­gi­ble VAT/[ET] Date on which­sup­pli­er num­ber duties and entered in tax­es recip­i­ents books of account
1 2 3 4 5 6 7 8 9 10

© Amount of VAT and Entry Tax paid on inputs sup­port­ed by invoices/documents evi­denc­ing pay­ment of tax car­ried for­ward to elec­tron­ic cred­it ledger as SGST/UTGST under sec­tions 140(3), 140(4)(b) and 140(6)Details of  inputs in stock Total input tax cred­it claimed under ear­li­er law Total input tax cred­it relat­ed to exempt sales not claimed under ear­li­er law Total Input tax cred­it admis­si­ble as SGST/UTGSTDescription Unit Qty Val­ue VAT [and Entry Tax] paid 1 2 3 4 5 6 7 8Inputs Inputs con­tained in semi-fin­ished and fin­ished goods
(d) Stock of goods not sup­port­ed by invoices/documents evi­denc­ing pay­ment of tax (cred­it in terms of rule 117 (4)) (To be there only in States hav­ing VAT at sin­gle point)Details of inputs in stock­De­scrip­tion Unit Qty Val­ue Tax paid1 2 3 4 5 Details of descrip­tion and quan­ti­ty of inputs / input ser­vices as well as date of receipt of goods or ser­vices (as entered in books of accounts) is also required.8. Details of trans­fer of cen­vat cred­it for reg­is­tered per­son hav­ing cen­tral­ized reg­is­tra­tion under exist­ing law (Sec­tion 140(8))
Sl. No. Reg­is­tra­tion no. under exist­ing law (Cen­tral­ized) Tax peri­od to which the last return filed under the exist­ing law per­tains Date of fil­ing of the return spec­i­fied in Col­umn no. 3 Bal­ance eli­gi­ble cen­vat cred­it car­ried for­ward in the said last return GSTIN of receivers (same PAN) of ITC of CENTRAL TAX Dis­tri­b­u­tion documen/invoice ITC of CENTRALTAX trans­ferred No. Date 1 2 3 4 5 6 7 8 9
Total
9. Details of goods sent to job-work­er and held in his stock on behalf of prin­ci­pal under sec­tion 141a. Details of goods sent as prin­ci­pal to the job work­er under sec­tion 141Sr.No. Chal­lan No. Chal­lan date Type of goods (inputs/ semi-fin­ished/ fin­ished) Details of goods with job- work­er HSN Descrip­tion Unit Quan­ti­ty Value1 2 3 4 5 6 7 8 9GSTIN of Job Work­er, if avail­able Total
b. Details of goods held in stock as job work­er on behalf of the prin­ci­pal under sec­tion 141Sr. No. Chal­lan No. Chal­lan Date Type of goods (inputs/ semi-fin­ished/ fin­ished) Details of goods with job- work­er HSN Descrip­tion Unit Quan­ti­ty Value1 2 3 4 5 6 7 8 9GSTIN of Man­u­fac­tur­er Total
10. Details of goods held in stock as agent on behalf of the prin­ci­pal under sec­tion 142 (14) of the SGST Acta. Details of goods held as agent on behalf of the principal
Sr.No. GSTIN of Prin­ci­pal Details of goods with Agent Descrip­tion Unit Quan­ti­ty Val­ue Input Tax to be taken1 2 3 4 5 6 7 b. Details of goods held by the agent
Sr.No. GSTIN of Prin­ci­pal Details of goods with Agent Descrip­tion Unit Quan­ti­ty Val­ue Input Tax to be taken1 2 3 4 5 6 7
11. Details of cred­it availed in terms of Sec­tion 142 (11 ©)

Sr. no. Reg­is­tra­tion No of VAT Ser­vice Tax Reg­is­tra­tion No. Invoice/docu ment no. Invoice/ doc­u­ment date Tax Paid VAT paid Tak­en as SGST Cred­it or Ser­vice Tax paid as Cen­tral Tax Credit1 2 3 4 5 6 7 Total
12. Details of goods sent on approval basis six months pri­or to the appoint­ed day (sec­tion 142(12))
Sr No. Doc­u­ment no. Doc­u­ment Date GSTIN no. of recip­i­ent, (if applic­a­bl Name & addres of recip­i­ent Details of goods sent on approval basis HSN Descrip­tion Unit Quan­ti­ty Value1 2 3 4 5 6 7 8 9 10 Total
Ver­i­fi­ca­tion (by autho­rised signatory)I 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

Sig­na­ture­Place Name of Autho­rised Sig­na­to­ry­Dat­eDes­ig­na­tion /Status

 

Form GST TRAN — 2[See Rule 117(4)]
1. GSTIN ‑2. Name of Tax­able per­son ‑3. Tax Peri­od: month……. year………4. Details of inputs held on stock on appoint­ment date in respect of which he is not in pos­ses­sion of any invoice/document evi­denc­ing pay­ment of tax car­ried for­ward to Elec­tron­ic Cred­it ledger.Opening stock for the tax peri­od Out­ward sup­ply made Clos­ing balance
HSN (at 6 dig­it level)
Unit
Qty.
Qty
Val­ue Cen­tral Tax Inte­grat­ed Tax ITCallowed
Qty1 2 3 4 5 6 7 8 9
5. Cred­it on 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
HSN (at 6 dig­it level)
Unit
Qty.
Qty
Value
State Tax Inte­grate d tax ITCallowed
Qty1 2 3 4 5 6 7 8 9
Ver­i­fi­ca­tion (by autho­rised signatory)I 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

Sig­na­ture­Place Name of Autho­rised Signatory ….……………………
Dat­eDes­ig­na­tion /Status…………………………………… FORM GST INS‑1 AUTHORISATION FOR INSPECTION OR SEARCH[See rule 139 (1)]To……………………………..……………………………… (Name and Des­ig­na­tion of officer)Whereas infor­ma­tion has been pre­sent­ed before me and I have rea­sons to believethat—A. M/s.     has sup­pressed trans­ac­tions relat­ing to sup­ply of goods and/or ser­vices    has sup­pressed trans­ac­tions relat­ing to the stock of goods in hand,    has claimed input tax cred­it in excess of his enti­tle­ment under the Act     has claimed refund in excess of his enti­tle­ment under the Act    has indulged in con­tra­ven­tion of the pro­vi­sions of this Act or rules made there­un­der to evade tax under this Act;
OR
B. M/s.
is engaged in the busi­ness of trans­port­ing goods that have escaped pay­ment of tax    is an own­er or oper­a­tor of a ware­house or a godown or a place where goods that have escaped pay­ment of tax have been stored    has kept accounts or goods in such a man­ner as is like­ly to cause eva­sion of tax payable under this Act.
OR
C.
goods liable to con­fis­ca­tion / doc­u­ments rel­e­vant to the pro­ceed­ings under the Act are secret­ed in the business/residential premis­es detailed here­in below«Details of the Premises>
Therefore,—
in exer­cise of the pow­ers con­ferred upon me under sub-sec­tion (1) of sec­tion 67 of the Act, I autho­rize and require you to inspect the premis­es belong­ing to the above men­tioned per­son with such assis­tance as may be nec­es­sary for inspec­tion of goods or doc­u­ments and/or any oth­er things rel­e­vant to the pro­ceed­ings under the said Act and rules made thereunder.
OR
in exer­cise of the pow­ers con­ferred upon me under sub-sec­tion (2) of sec­tion 67 of the Act, I autho­rize and require you to search the above premis­es with such assis­tance    as may be nec­es­sary, and if any goods or doc­u­ments and/or oth­er things rel­e­vant to the pro­ceed­ings under the Act are found, to seize and pro­duce the same forth­with before me for fur­ther action under the Act and rules made thereunder.
Any attempt on the part of the per­son to mis­lead, tam­per with the evi­dence, refusal to answer the ques­tions rel­e­vant to inspec­tion / search oper­a­tions, mak­ing of false state­ment or pro­vid­ing false evi­dence is pun­ish­able with impris­on­ment and /or fine under the Act read with sec­tion 179, 181, 191 and 418 of the Indi­an Penal Code.
Giv­en under my hand & seal this ………… day of ……… (month) 20.… (year).   Valid    for…… day(s). Seal

Place Sig­na­ture, Name and des­ig­na­tion of theis­su­ing authority
Name, Des­ig­na­tion & Sig­na­ture of the Inspec­tion Officer/s
(i)(ii) FORM GST INS-02 ORDER OF SEIZURE[See rule 139 (2)]
Where­as an inspec­tion under sub-sec­tion (1)/search under sub-sec­tion (2) of Sec­tion 67 was con­duct­ed by me on    /    / at     :     AM/PM in the fol­low­ing premise(s):
«Details of premises»
which is/are a place/places of business/premises belong­ing to:
«Name of Person»«GSTIN, if registered»
in the pres­ence of fol­low­ing witness(es):
1. «Name and address»2. «Name and address»
and on scruti­ny of the books of accounts, reg­is­ters, doc­u­ments / papers and goods found dur­ing the inspection/search, I have rea­sons to believe that cer­tain goods liable to con­fis­ca­tion and/or doc­u­ments and/or books and/or things use­ful for or rel­e­vant to pro­ceed­ings under this Act are secret­ed in place(s) men­tioned above.
There­fore, in exer­cise of the pow­ers con­ferred upon me under sub-sec­tion (2) of sec­tion 67, I here­by seize the fol­low­ing goods/ books/ doc­u­ments and things:
A) Details of Goods seized:
Sr. No Descrip­tion of goods Quan­ti­ty or units Make/mark or mod­el Remarks1 2 3 4 5

 

 

 

B) Details of books / doc­u­ments / things seized: Sr. No Descrip­tionof books / doc­u­ments / things seized No. of books / doc­u­ments / things seized Remarks1 2 3 4
and these goods and or things are being hand­ed over for safe upkeep to:
«Name and address»
with a direc­tion that he shall not remove, part with, or oth­er­wise deal with the goods or things except with the pre­vi­ous per­mis­sion of the undersigned.

 

Place: Name and Des­ig­na­tion of the Officer
Date:
Sig­na­ture of the Witnesses
Sr.No. Name and address Signature1. 2.

 

To:
«Name and address» FORM GST INS-03  ORDER OF PROHIBITION[See rule 139(4)]
Where­as an inspec­tion under sub-sec­tion (1)/search under sub-sec­tion (2) of Sec­tion 67 was con­duct­ed on    /   / at     :     AM/PM in the fol­low­ing premise(s):
«Details of premises»
which is/are a place/places of business/premises belong­ing to:
«Name of Person»«GSTIN, if registered»
in the pres­ence of fol­low­ing witness(es):
1. «Name and address»2. «Name and address»
and on scruti­ny of the books of accounts, reg­is­ters, doc­u­ments / papers and goods found dur­ing the inspection/search, I have rea­sons to believe that cer­tain goods liable to con­fis­ca­tion and/or doc­u­ments and/or books and/or things use­ful for or rel­e­vant to pro­ceed­ings under this Act are secret­ed in place(s) men­tioned above.
There­fore, in exer­cise of the pow­ers con­ferred upon me under sub-sec­tion (2) of sec­tion 67, I here­by order that you shall not/shall not cause to remove, part with, or oth­er­wise deal with the goods except with­out the pre­vi­ous per­mis­sion of the undersigned:

Sr. No Descrip­tion of goods Quan­ti­ty or units Make/mark or mod­el Remarks1 2 3 4 5
Place: Name and Des­ig­na­tion of the Officer
Date: Sig­na­ture of the Witnesses
Name and address Signature1. 2.

 

To:
«Name and address» FORM GST INS-04BOND FOR RELEASE OF GOODS SEIZED[See rule 140(1)]
I.….….….….of.….….….….…hereinafter called “obligor(s)” am held and firm­ly bound to the Pres­i­dent of India (here­inafter called “the Pres­i­dent”) and/or the Gov­er­nor of ………….(State) (here­inafter called “the Gov­er­nor”) in the sum of.….….….….….……rupees to be paid to the Pres­i­dent / the Gov­er­nor for which pay­ment will be made. I joint­ly and sev­er­al­ly bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dat­ed this.….….….……day of.….….….….…
WHEREAS in accor­dance with the pro­vi­sions of sub-sec­tion (2) of sec­tion 67, the goods have been    seized    vide    order    num­ber    ……………………dat­ed…………    hav­ing    value………….rupees involv­ing an amount of tax of ……………………. rupees. On my request the goods have been per­mit­ted to be released pro­vi­sion­al­ly by the prop­er offi­cer on exe­cu­tion of the bond of val­ue …………………rupees and a secu­ri­ty of ……………………rupees against which cash/bank guar­an­tee has been fur­nished in favour of the President/ Gov­er­nor; and
WHEREAS I under­take to pro­duce the said goods released pro­vi­sion­al­ly to me as and when required by the prop­er offi­cer duly autho­rized under the Act.
And if all tax­es, inter­est, penal­ty, fine and oth­er law­ful charges demand­ed by the prop­er offi­cer are duly paid with­in ten days of the date of demand there­of being made in writ­ing by the said prop­er offi­cer, this oblig­a­tion shall be void.
OTHERWISE and on breach or fail­ure in the per­for­mance of any part of this con­di­tion, the same shall be in full force:
AND the President/Governor shall, at his option, be com­pe­tent to make good all the loss­es and dam­ages from the amount of the secu­ri­ty deposit or by endors­ing his rights under the above- writ­ten bond or both;
IN THE WITNESS THEREOF these presents have been signed the day here­in­be­fore writ­ten by the obligor(s).
Signature(s) of obligor(s).Date : Place :
Witnesses
(1) Name and Address
(2) Name and Address DatePlace
Accept­ed  by me  this.….….….….….….….day of .….….….….….….(month).….….….….……..(year)……………………………….. (des­ig­na­tion of offi­cer) for and on behalf of the President/Governor.

 

(Sig­na­ture of the Offi­cer) FORM GST INS-05ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE[See rule 141(1)]
Where­as  the  fol­low­ing  goods  and/or  things  were  seized  on      /   / fol­low­ing premise(s):
«Details of premises»
which is/are a place/places of business/premises belong­ing to:
«Name of Person»«GSTIN, if reg­is­tered» Details of goods seized: from the

 

 

 

and since these  goods  are  of  per­ish­able  or  haz­ardous  nature  and  since  an  amount  of  Rs. (amount in  words  and  dig­its), being an amount equiv­a­lent to the:    mar­ket price of such goods or things    the amount of tax, inter­est and penal­ty that is or may become payable
has been paid, I here­by order the above men­tioned goods be released forthwith.
Place: Name and Des­ig­na­tion of the Offi­cer­Date: To:«Name and Des­ig­na­tion» FORM GST DRC — 01[See rule 142(1)]Reference No:
To  GSTIN/ID Date:———————- Name  Address Tax Peri­od ————- F.Y. ———- Act -
Sec­tion / sub-sec­tion under which SCN is being issued — SCN Ref­er­ence No. —- Date —-Sum­ma­ry of Show Cause Notice
(a) Brief facts of the case
(b) Grounds
© Tax and oth­er dues(Amount in Rs.)Sr. No. Tax Peri­od Act Place of sup­ply (name of State) Tax / Cess Oth­ers Total1 2 3 4 5 6 7 Total  FORM GST DRC ‑02[See rule 142(1)(b)]Reference No: Date:
To  GSTIN/ID———————– Name  Address
SCN Ref. No. ——- Date –State­ment Ref. No. —- Date ‑Sec­tion /sub-sec­tion under which state­ment is being issued ‑Sum­ma­ry of Statement(a) Brief facts of the case
(b) Grounds
© Tax and oth­er dues(Amount in Rs.)
Sr. No. Tax Peri­od Act Place of sup­ply (name of State) Tax/ Cess Oth­ers Total1 2 3 4 5 6 7 Total
FORM GST DRC- 03[See rule 142(2) & 142 (3)]Intimation of pay­ment made vol­un­tar­i­ly or made against the show cause notice (SCN) or statement
1. GSTIN 2. Name 3. Cause of pay­ment « drop down»Audit, inves­ti­ga­tion, vol­un­tary, SCN, oth­ers (specify)4. Sec­tion under which vol­un­tary pay­ment is made « drop down»5. Details of show cause notice, if pay­ment is made with­in 30 days of its issue Ref­er­ence No. Date of issue6. Finan­cial Year 7. Details of pay­ment made includ­ing inter­est and penal­ty, if applicable(Amount in Rs.)Sr. No. Tax Peri­od Act Place of sup­ply (POS) Tax/ Cess Inter­est Penal­ty, if applic­a­ble Total Ledger utilised (Cash / Cred­it) Deb­it entry no. Date of deb­it entry1 2 3 4 5 6 7 8 9 10 11 8. Rea­sons, if any — « Text box»9. Verification‑I 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 Autho­rized Sig­na­to­ry Name   Des­ig­na­tion / Sta­tus ——- Date – FORM GST DRC – 04[See rule 142(2)]Reference No: Date:
To  GSTIN/ID———————– Name  Address
Tax Peri­od ————- F.Y. ———-ARN — Date -

Acknowl­edge­ment of accep­tance of pay­ment made voluntarily
The pay­ment made by you vide appli­ca­tion referred to above is here­by acknowl­edged to the extent of the amount paid and for the rea­sons stat­ed therein.

 

Sig­na­ture Name Designation
Copy to — FORM GST DRC- 05[See rule 142(3)]Reference No: Date:
To  GSTIN/ID———————– Name  Address
Tax Peri­od ————- F.Y. ———-SCN — Date ‑ARN — Date -
Inti­ma­tion of con­clu­sion of proceedings
This has ref­er­ence to the show cause notice referred to above. As you have paid the amount of tax and oth­er dues men­tioned in the notice along with applic­a­ble inter­est and penal­ty in accor­dance with the pro­vi­sions of sec­tion —- , the pro­ceed­ings ini­ti­at­ed vide the said notice are here­by concluded.

Sig­na­ture Name Designation

Copy to — – FORM GST DRC — 06[See rule 142(4)]
Reply to the Show Cause Notice

1. GSTIN 2. Name 3. Details of Show Cause Notice Ref­er­ence No. Date of issue4. Finan­cial Year 5. Reply« Text box »6. Doc­u­ments uploaded« List of documents »

 

7. Option for per­son­al hearing
Yes

No

8. Ver­i­fi­ca­tion-
I 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.Signature of Autho­rized Signatory
Name
Des­ig­na­tion / Status ——-
Date – FORM GST DRC — 07[See rule 142(5)] Sum­ma­ry of the order
1. Details of order –(a) Order no. (b) Order date © Tax period -
2. Issues involved  – « drop down»classification, val­u­a­tion, rate of tax, sup­pres­sion of turnover, excess ITC claimed, excess refund released, place of sup­ply, oth­ers (specify)3. Descrip­tion of goods / services -
Sr. No. HSN Description
4. Details of demand(Amount in Rs.)Sr.No. Tax rate Turnover Place of sup­ply Act Tax/ Cess Inter­est Penalty1 2 3 4 5 6 7 8

5. Amount deposited
Sr. No. Tax Peri­od Act Tax/ Cess Inter­est Penal­ty Oth­ers Total1 2 3 4 5 6 7 8 Total

 

 

 

 

 

Sig­na­ture Name Designation

 

Copy to — – FORM GST DRC — 08[See rule 142(7)]Reference No.: Date:Rectification of Order­Pream­ble —  « Stan­dard » (Applic­a­ble for orders only)Particulars of orig­i­nal order­Tax peri­od, if any Sec­tion under which order is passed Order no. Date of issue Pro­vi­sion assess­ment order no., if any Order date ARN, if applied for rec­ti­fi­ca­tion Date of ARN
Your appli­ca­tion for rec­ti­fi­ca­tion of the order referred to above has been found to be     satisfactory;It has come to my notice that the above said order requires rec­ti­fi­ca­tion;      Rea­son for rec­ti­fi­ca­tion -« text box »
Details of demand, if any, after rectification(Amount in Rs.)Sr.No. Tax rate Turnover Place of sup­ply Act Tax/ Cess Inter­est Penalty1 2 3 4 5 6 7 8
The afore­said order is rec­ti­fied in exer­cise of the pow­ers con­ferred under sec­tion 161 as under:
« text»
To  (GSTIN/ID)————————–Name  (Address )
Copy to — FORM GST DRC – 09[See rule 143]

To

 

—————-
Par­tic­u­lars of default­er — GSTIN –Name ‑Demand order no.: Date:Reference no. of recov­ery: Date: Period:
Order  for recov­ery through spec­i­fied offi­cer under sec­tion 79Whereas a sum of Rs. « ——–» on account of tax, cess, inter­est and penal­ty is payable under the pro­vi­sions of the «SGST/UTGST/ CGST/ IGST/ CESS» Act by the afore­said per­son who has failed to make pay­ment of such amount. The details of arrears are giv­en in the table below:(Amount in Rs.)
Act Tax/Cess Inter­est Penal­ty Oth­ers Total1 2 3 4 5 6Integrated tax Cen­tral tax State/ UT tax Cess Total

 

You are, here­by, required under the pro­vi­sions of sec­tion 79 of the «SGST » Act to recov­er the amount due from the « per­son » as men­tioned above.
Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 10[See rule 144(2)]Notice for Auc­tion of Goods under sec­tion 79 (1) (b) of the Act Demand order no.: Date:Period:
Where­as an order has been made by me for sale of the attached or dis­trained goods spec­i­fied in the Sched­ule below for recov­ery of Rs…….… and inter­est there­on and admis­si­ble expen­di­ture incurred on the recov­ery process in accor­dance with the pro­vi­sions of sec­tion 79.The sale will be by pub­lic auc­tion and the goods shall be put up for sale in the lots spec­i­fied in the Sched­ule. The sale will be of the right, title and inter­ests of the default­er. And the lia­bil­i­ties and claims attached to the said prop­er­ties, so far as they have been ascer­tained, are those spec­i­fied in the Sched­ule against each lot.The auc­tion will be held on ……. at…. AM/PM. In the event the entire amount due is paid before the date of auc­tion, the sale will be stopped.The price of each lot shall be paid at the time of sale or as per the direc­tions of the prop­er officer/ spec­i­fied offi­cer and in default of pay­ment, the goods shall be again put up for auc­tion and resold.Schedule
Ser­i­al No. Descrip­tion of goods Quantity1 2 3

 

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 11[See rule 144(5) & 147(12)]

Notice to suc­cess­ful bidderTo,

 

Please refer to Pub­lic Auc­tion Ref­er­ence no. dat­ed . On the basis of auc­tion con­duct­ed on instant case.    , you have been found to be a suc­cess­ful bid­der in the You are here­by, required to make pay­ment of Rs. with­in a peri­od of 15 days from the date of auction.The pos­ses­sion of the goods shall be trans­ferred to you after you have made the full pay­ment of the bid amount.
Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 12[See rule 144(5) & 147(12]

Sale Cer­tifi­cate

Demand order no.: Date:Reference no. of recov­ery: Date:Period:
This is to cer­ti­fy that the fol­low­ing goods:Schedule (Mov­able Goods)
Sr. No. Descrip­tion of goods Quantity1 2 3 Sched­ule (Immov­able Goods)
Build­ing No./ Flat No. Floor No. Name of the Premises/Building Road/    Street Localit y/  Vil­lage Dis­trict Stat e PIN­Code Lat­i­tude (option­al) Lon­gi­tude (optional)1 2 3 4 5 6 7 8 9 10 Sched­ule (Shares)
Sr. No. Name of the Com­pa­ny Quan­ti­ty Value1 2 3 4 have been sold to ……………………………….at………………………………….in pub­lic auc­tion of the goods held for recov­ery of rupees ——— in accor­dance with the pro­vi­sions of sec­tion 79(1)(b)/(d) of the «SGST/UTGST/ CGST/ IGST/ CESS» Act and rules made there­un­der on ——— and the said…………………………. (Pur­chas­er) has been declared to be the pur­chas­er of the said goods at the time of sale. The sale price of the said goods was received on………………. The sale was con­firmed on…………………….Signature Name Des­ig­na­tion­Place: Date: FORM GST DRC – 13[See rule 145(1)]
Notice to a third per­son under sec­tion 79(1) ©ToThe
Par­tic­u­lars of default­er — GSTIN –Name ‑Demand order no.: Date:Reference no. of recov­ery: Date: Period:Whereas a sum of Rs. « —-» on account of tax, cess, inter­est and penal­ty is payable under the pro­vi­sions of the «SGST / UTGST/CGST/ IGST» Act by «Name of Tax­able per­son» hold­ing «GSTIN» who has failed to make pay­ment of such amount; and/orIt is observed that a sum of rupees ——– is due or may become due to the said tax­able per­son from you; orIt is observed that you hold or are like­ly to hold a sum of rupees ——- for or on account of the said person.You are here­by direct­ed to pay a sum of rupees ——– to the Gov­ern­ment forth­with or upon the mon­ey becom­ing due or being held in com­pli­ance of the pro­vi­sions con­tained in clause ©(i) of sub-sec­tion (1) of sec­tion 79 of the Act.Please note that any pay­ment made by you in com­pli­ance of this notice will be deemed under sec­tion 79 of the Act to have been made under the author­i­ty of the said tax­able per­son and the cer­tifi­cate from the gov­ern­ment in FORM GST DRC — 14 will con­sti­tute a good and suf­fi­cient dis­charge of your lia­bil­i­ty to such per­son to the extent of the amount spec­i­fied in the certificate.Also, please note that if you dis­charge any lia­bil­i­ty to the said tax­able per­son after receipt of this notice, you will be per­son­al­ly liable to the State /Central Gov­ern­ment under sec­tion 79 of the Act to the extent of the lia­bil­i­ty dis­charged, or to the extent of the lia­bil­i­ty of the tax­able per­son for tax, cess, inter­est and penal­ty, whichev­er is less.Please note that, in case you fail to make pay­ment in pur­suance of this notice, you shall be deemed to be a default­er in respect of the amount spec­i­fied in the notice and con­se­quences of the Act or the rules made there­un­der shall follow.

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 14[See rule 145(2)]Certificate of Pay­ment to a Third Person

In  response  to  the  notice  issued  to  you  in  FORM  GST  DRC-13  bear­ing  ref­er­ence no.  dat­ed , you have dis­charged your lia­bil­i­ty by mak­ing  a pay­ment of Rs. for the default­er named below:

GSTIN –Name ‑Demand order no.: Date:Reference no. of recov­ery: Date: Period:
This cer­tifi­cate will con­sti­tute a good and suf­fi­cient dis­charge of your lia­bil­i­ty to above men­tioned default­er to the extent of the amount spec­i­fied in the certificate.

 

 

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC-15[See rule 146]

APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE

ToThe Mag­is­trate /Judge of the Court of ………………——————-Demand order no.: Date: Peri­od Sir/Ma’am,This is to inform you that as per the decree obtained in your Court on the day of……………… 20……. by …………………(name of default­er) in Suit No. ……………… of 20…, a sum of rupees —— is payable to the said per­son. How­ev­er, the said per­son is liable to pay a sum of rupees —— under the pro­vi­sions of the « SGST/UTGST/ CGST/ IGST/ CESS» Act vide order num­ber  —– dat­ed ——-.You are request­ed to exe­cute the decree and cred­it the net pro­ceeds for set­tle­ment of the out­stand­ing recov­er­able amount as men­tioned above.
Place: Date:
Prop­er Officer/ Spec­i­fied Offi­cer FORM GST DRC – 16[See rule 147(1) & 151(1)]
To GSTIN ‑Name — Address ‑Demand order no.: Date:Reference no. of recov­ery: Date:Period:
Notice for attach­ment and sale of immovable/movable goods/shares under sec­tion 79Whereas you have failed to pay the amount of Rs……………, being the arrears of tax/cess/interest/penalty/ fee payable by you under the pro­vi­sions of the «SGST/UTGST/ CGST/ IGST/ CESS» Act.The immov­able goods men­tioned in the Table below are, there­fore, attached and will be sold for the recov­ery of the said amount. You are here­by pro­hib­it­ed from trans­fer­ring or cre­at­ing a charge on the said goods in any way and any trans­fer or charge cre­at­ed by you shall be invalid.Schedule (Mov­able)
Sr. No. Descrip­tion of goods Quantity1 2 3 Sched­ule (Immov­able)
Build­ing No./ Flat No. Floor No. Name of the Premises/Building Road/ Street Locality/     Vil­lage Dis­trict State PIN­Code Lat­i­tude (option­al) Lon­gi­tude (optional)1 2 3 4 5 6 7 8 9 10

 

 

 

 

Sched­ule (Shares) Sr. No. Name of the Com­pa­ny Quantity1 2 3

 

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 17[See rule 147(4)]Notice for Auc­tion of Immovable/Movable Prop­er­ty under sec­tion 79(1) (d)

Demand order no.: Date:Reference num­ber of recov­ery: Date:Period:
Where­as an order has been made by me for sale of the attached or dis­trained goods spec­i­fied in the Sched­ule below for recov­ery of Rs…….… and inter­est there­on and admis­si­ble expen­di­ture incurred on the recov­ery process in accor­dance with the pro­vi­sions of sec­tion 79.The sale will be by pub­lic auc­tion and the goods shall be put up for sale in the lots spec­i­fied in the Sched­ule. The sale will be of the right, title and inter­ests of the default­er. And the lia­bil­i­ties and claims attached to the said prop­er­ties, so far as they have been ascer­tained, are those spec­i­fied in the Sched­ule against each lot.In the absence of any order of post­pone­ment, the auc­tion will be held on………………………(date) at……………………………A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auc­tion will be cancelled.The price of each lot shall be paid at the time of sale or as per the direc­tions of the prop­er officer/ spec­i­fied offi­cer and in default of pay­ment, the goods shall be again put up for auc­tion and resold.Schedule (Mov­able)
Sr. No. Descrip­tion of goods Quantity1 2 3 Sched­ule (Immov­able)
Build­ing No./ Flat No. Floor No. Name of the Premises/Building Road/ Street Locality/     Vil­lage Dis­trict State PIN­Code Lat­i­tude (option­al) Lon­gi­tude (optional)1 2 3 4 5 6 7 8 9 10

 

 

 

Sched­ule (Shares) Sr. No. Name of the Com­pa­ny Quantity1 2 3
Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 18[See rule 155]
ToName & Address of Dis­trict Collector……………………………….

Demand order no.: Date:Reference num­ber of recov­ery: Date: Period:Certificate action under clause (e) of sub-sec­tion (1) sec­tion 79

I……………………… do here­by cer­ti­fy that a sum of Rs……………………   has been demand­ed   from   and   is   payable   by   M/s..……………….   hold­ing   GSTIN …….under«SGST/CGST/IGST/UTGST/CESS» Act, but has not been paid and can­not be recov­ered from the said default­er in the man­ner pro­vid­ed under the Act.« demand details »The said GSTIN hold­er owns property/resides/carries on busi­ness in your juris­dic­tion the par­tic­u­lars of which are giv­en here­un­der: -«Descrip­tion»

You are request­ed to take ear­ly steps to realise the sum of rupees ———– from the said default­er as if it were an arrear of land revenue.

 

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC – 19[See rule 156]
To,
Magistrate,«Name and Address of the Court»Demand order no.: Date:Reference num­ber of recov­ery: Date: Period:Application to the Mag­is­trate for Recov­ery as FineA  sum  of  Rs.  «  —–  »  is  recov­er­able  from  «Name  of  tax­able  per­son»     holding«GSTIN» on account of tax, inter­est and penal­ty payable under the pro­vi­sions of the Act. You are request­ed to kind­ly recov­er such amount in accor­dance with the pro­vi­sions of  clause(f) of sub-sec­tion (1) of sec­tion 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount­De­scrip­tion Cen­tral tax State /UT tax Inte­grat­ed tax CESSTax/Cess Inter­est Penal­ty Fees Oth­ers Total
Place: Date:
Sig­na­ture Name Designation
FORM GST DRC – 20[See rule 158(1)]
Appli­ca­tion for Deferred Payment/ Pay­ment in Instalments

1. Name of the tax­able person‑2. GSTIN ‑3. Period
In accor­dance with the pro­vi­sions of sec­tion 80 of the Act, I request you to allow me exten­sion of time upto ———- for pay­ment of tax/ oth­er dues or to allow me to pay such tax/other dues in ——-instal­ments for rea­sons stat­ed below:
Demand ID Descrip­tion Cen­tral tax State /UT tax Inte­grat­ed tax CESSTax/Cess Inter­est Penal­ty Fees Oth­ers Total

 

Ver­i­fi­ca­tion
I 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.Signature of Autho­rized Signatory
Name
Place — Date -
FORM GST DRC – 21[See rule 158(2)]
Ref­er­ence No « — » « Date »ToGSTIN ————Name ————-Address ————
Demand Order No. Date:Reference num­ber of recov­ery: Date: Peri­od ‑Appli­ca­tion Ref­er­ence No. (ARN) — Date -

 

Order for acceptance/rejection of appli­ca­tion for deferred pay­ment / pay­ment in instal­mentsThis has ref­er­ence to your above referred appli­ca­tion, filed under sec­tion 80 of the Act. Your appli­ca­tion for deferred pay­ment / pay­ment of tax/other dues in instal­ments has been exam­ined and in this con­nec­tion, you are allowed to pay tax and oth­er dues by ——- (date) or in this con­nec­tion you are allowed to pay the tax and oth­er dues amount­ing to rupees ——- in ——- month­ly instalments.ORThis has ref­er­ence to your above referred appli­ca­tion, filed under sec­tion 80 of the Act. Your appli­ca­tion for deferred pay­ment / pay­ment of tax/other dues in instal­ments has been exam­ined and it has not been found pos­si­ble to accede to your request for the fol­low­ing reasons:

 

 

 

Place: Date: Sig­na­ture Name Des­ig­na­tion FORM GST DRC — 22[See rule 159(1)]Reference No.: Date:To
———————– Name  Address(Bank/ Post Office/Financial Institution/Immovable prop­er­ty reg­is­ter­ing authority)
Pro­vi­sion­al attach­ment of prop­er­ty under sec­tion 83It is to inform that M/s ——————- (name) hav­ing prin­ci­pal place of busi­ness at ——————(address) bear­ing reg­is­tra­tion num­ber as ————– (GSTIN/ID), PAN —— is a reg­is­tered tax­able per­son under the «SGST/CGST» Act. Pro­ceed­ings have been launched against the afore­said tax­able per­son under sec­tion « —» of the said Act to deter­mine the tax or any oth­er amount due from the said per­son. As per infor­ma­tion avail­able with the depart­ment, it has come to my notice that the said per­son has a -«sav­ing / cur­rent / FD/RD / depos­i­to­ry »account in your « bank/post office/financial insti­tu­tion» hav­ing  account no.  « A/c no. »;orprop­er­ty locat­ed at  « prop­er­ty ID & location».In order to pro­tect the inter­ests of rev­enue and in exer­cise of the pow­ers con­ferred under sec­tion 83 of the Act, I ————– (name), ———– (des­ig­na­tion), here­by pro­vi­sion­al­ly attach the afore­said account / property.No deb­it shall be allowed to be made from the said account or any oth­er account oper­at­ed by the afore­said per­son on the same PAN with­out the pri­or per­mis­sion of this department.orThe prop­er­ty men­tioned above shall not be allowed to be dis­posed of with­out the pri­or per­mis­sion of this department.

Sig­na­ture­Name Designation
Copy to – FORM GST DRC — 23 [See rule 159(3), 159(5) & 159(6)]Reference No.: Date:To
———————– Name  Address(Bank/ Post Office/Financial Institution/Immovable prop­er­ty reg­is­ter­ing author­i­ty) Order ref­er­ence No. — Date –Restora­tion of pro­vi­sion­al­ly attached prop­er­ty / bank account under sec­tion 83 Please refer to the attach­ment of « sav­ing / cur­rent / FD/RD» account in your « bank/post office/financial insti­tu­tion» hav­ing account no. « ——- », attached vide above referred order, to safe­guard the inter­est of rev­enue in the pro­ceed­ings launched against the per­son. Now, there is no such pro­ceed­ings pend­ing against the default­ing per­son which war­rants the attach­ment of the said accounts. There­fore, the said account may now be restored to the per­son concerned.orPlease refer to the attach­ment of prop­er­ty « ID /Locality» attached vide above referred order to safe­guard the inter­est of rev­enue in the pro­ceed­ings launched against the per­son. Now, there is no such pro­ceed­ings pend­ing against the default­ing per­son which war­rants the attach­ment of the said prop­er­ty. There­fore, the said prop­er­ty may be restored to the per­son concerned.
Sig­na­ture­Name Designation
Copy to — FORM GST DRC-24[See rule 160]
ToThe Liquidator/ Receiver,———————-Name of the tax­able per­son: GSTIN:Demand order no.: Date: Period:

Inti­ma­tion to Liq­uida­tor for recov­ery of amount­This has ref­er­ence to your let­ter «inti­ma­tion no. & date», giv­ing inti­ma­tion of your appoint­ment as liq­uida­tor for the «com­pa­ny name» hold­ing «GSTIN». In this con­nec­tion, it is informed that the said com­pa­ny owes / like­ly to owe the fol­low­ing amount to the State / Cen­tral Government:Current / Antic­i­pat­ed Demand(Amount in Rs.)
Act Tax Inter­est Penal­ty Oth­er Dues Total Arrears1 2 3 4 5 6Central tax State / UT tax Inte­grat­ed tax Cess
In com­pli­ance of the pro­vi­sions of sec­tion 88 of the Act, you are here­by direct­ed to make suf­fi­cient pro­vi­sion for dis­charge of the cur­rent and antic­i­pat­ed lia­bil­i­ties, before the final wind­ing up of the company.
Name Des­ig­na­tion­Place: Date: FORM GST DRC – 25[See rule 161]
Ref­er­ence No « — »« Date »
ToGSTIN ————-Name —————Address ————–
Demand Order No.: Date:Reference num­ber of recov­ery: Date: Period:Reference No. in Appeal or Revi­sion or any oth­er pro­ceed­ing — Date:
Con­tin­u­a­tion of Recov­ery Proceedings
This has ref­er­ence to the ini­ti­a­tion of recov­ery pro­ceed­ings against you vide above referred recov­ery ref­er­ence num­ber for a sum of Rs.…………………..The Appel­late /Revisional author­i­ty /Court …………….…… « name of author­i­ty / Court» has enhanced/reduced the dues cov­ered by the above men­tioned demand order No.….…………dated………………vide order no. ———- dat­ed ———- and the dues now stands at Rs.…..………….The recov­ery of enhanced/reduced amount of Rs…….…… stands con­tin­ued from the stage at which the recov­ery pro­ceed­ings stood imme­di­ate­ly before dis­pos­al of appeal or revi­sion. The revised amount of demand after giv­ing effect of appeal / revi­sion is giv­en below:Financial year: ………….(Amount in Rs.)Act Tax Inter­est Penal­ty Oth­er Dues Total Arrears1 2 3 4 5 6Central tax State / UT tax Inte­grat­ed tax Cess

Sig­na­ture Name
Designation
Place: Date: FORM GST CPD-01[See rule 162(1)]Application for Com­pound­ing of Offence
1. GSTIN / Tem­po­rary ID 2. Name of the appli­cant 3. Address 4. The vio­la­tion of pro­vi­sions of the Act for which pros­e­cu­tion is insti­tut­ed or con­tem­plat­ed 5. Details of adju­di­ca­tion order/notice Ref­er­ence Num­ber Date Tax Inter­est Penal­ty Fine, if any 6. Brief facts of the case and par­tic­u­lars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. If answer to 7 is in the neg­a­tive, the details of pre­vi­ous cas­es 9. Whether any pro­ceed­ings for the same or any oth­er offence are con­tem­plat­ed under any oth­er law. 10. If answer to 9 is in the affir­ma­tive, the details thereof
DECLARATION(1) I shall pay the com­pound­ing amount, as may be fixed by the Commissioner.(2) I under­stand that I can­not claim, as a mat­ter of right, that the offence com­mit­ted by me under the Act shall be compounded.Signature of the appli­cant Name FORM GST CPD-02[See rule 162(3)]Reference No: Date:
To
GSTIN/ID ——–Name———–Address ————–ARN ——- Date –
Order for rejec­tion / allowance of com­pound­ing of offence
This has ref­er­ence to your appli­ca­tion referred to above. Your appli­ca­tion has been exam­ined in the depart­ment and the find­ings are as record­ed below:
« text »
I am sat­is­fied that you ful­fil the require­ments to be allowed to com­pound the offences in respect of the offences stat­ed in col­umn (2) of the table below on pay­ment com­pound­ing amount indi­cat­ed in col­umn (3):

Sr. No. Offence Com­pound­ing amount (Rs.)(1) (2) (3)
Note: In case the offence com­mit­ted by the tax­able per­son falls in more than one cat­e­go­ry spec­i­fied in Col­umn (2), the com­pound­ing amount shall be the amount spec­i­fied in col­umn (3), which is the max­i­mum of the amounts spec­i­fied against the cat­e­gories in which the offence sought to be com­pound­ed can be categorized.
You are here­by direct­ed to pay the afore­said com­pound­ing amount by ———- (date) and on pay­ment of the com­pound­ing amount, you will be grant­ed immu­ni­ty from pros­e­cu­tion for the offences list­ed in col­umn (2) of the afore­said table.or
Your appli­ca­tion is here­by rejected.
Signature
Name Des­ig­na­tion [F.No 349/58/2017-GST(Pt)]

 

(Dr. Sreepar­vathy S. L.) Under Sec­re­tary to the Gov­ern­ment of India

Note:- The prin­ci­pal rules were pub­lished in the Gazette of India, Extra­or­di­nary, Part II, Sec­tion 3,   Sub-section(i) vide noti­fi­ca­tion No. 3/2017-Cen­tral Tax, dat­ed the 19th June, 2017, pub­lished vide G.S.R num­ber 610 (E), dat­ed the 19th June, 2017 and last amend­ed vide noti­fi­ca­tion No. 10/2017-Cen­tral Tax, dat­ed the 28th June, 2017, pub­lished vide G.S.R num­ber 663 (E) dat­ed the 28th June, 2017.