Central Goods and Services Tax (CGST) Rules,
2017
Notified videNotification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by
Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated
28th June 2017), Notification No. 15/2017-Central Tax (Dated 1st July 2017), Notification No. 17/2017-
Central Tax (Dated 27th July 2017), Notification No. 22/2017-Central Tax (Dated 17th August 2017),
Notification No. 27/2017-Central Tax (Dated 30th August 2017), Notification No. 34/2017-Central Tax
(Dated 15th September 2017), Notification No. 36/2017-Central Tax (Dated 29th September 2017),
Notification No. 45/2017-Central Tax (Dated 13th October 2017), Notification No. 47/2017-Central Tax
(Dated 18th October, 2017), Notification No. 51/2017-Central Tax (Dated 28th October, 2017) and
Notification No. 55/2017-Central Tax (Dated 15th November, 2017)
(As on 15.11.2017)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
CONTENTS
Chapter Topic Page Numbers
Chapter I Preliminary 1
Chapter II Composition
Rules 25
Forms 115 123
Chapter III Registration
Rules 6 16
Forms 124 190
Chapter IV Determination of Value of Supply
Rules 17 21
Chapter V Input Tax Credit
Rules 22 33
Forms 191 201
Chapter VI Tax Invoice, Credit and Debit Notes
Rules 34 42
Chapter VII Accounts and Records
Rules 43 46
Forms 202203
Chapter VIII Returns
Rules 47 59
Forms 204 272
Chapter IX Payment of Tax
Rules 60 64
Forms 273 289
Chapter X Refund
Rules 65 74
Forms 290 321
Chapter XI Assessment and Audit
Rules 75 77
Forms 322 345
Chapter XII Advance Ruling
Rules 78 - 79
Forms 346 350
Chapter XIII Appeals and Revision
Rules 80 83
Forms 351 370
Chapter XIV Transitional Provisions
Rules 84 86
Forms 371 380
Chapter XV Anti-Profiteering
Rules 87 91
Chapter XVI E-way
Rules 92103
Forms 381 385
Chapter XVII Inspection, Search and Seizure
Rules 104 105
Forms 386 395
Chapter XVIII Demands and Recovery
Rules 106 113
Forms 396 423
Chapter XIX Offences and Penalties
Rules 114
Forms 424 425
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;
(c) "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.
1
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.
[(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has
been granted registration on a provisional basis under rule 24 or who has been granted
certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section
10 with effect from the first day of the month immediately succeeding the month in
which he files an intimation in FORM GST CMP-02, on the common portal either
directly or through a Facilitation Centre notified by the Commissioner, on or before the
31st day of March, 2018, 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 ninety days
from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in
FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]1
1 Substituted vide Notification No. 45/2017-Central Tax dated 13.10.2017. for "(3A) Notwithstanding anything contained
in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has
applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of
October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or
through a Facilitation Centre notified by the Commissioner, before the said date and 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 ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in
FORM GST ITC-03 has been furnished." which was inserted vide Notification No. 34/2017-Central Tax dated 15.09.2017.
2
(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 [ninety]2 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) [or sub-rule (3A)]3in 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;
(c) 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
Substituted for the word [sixty] with effect from 17.08.2017 vide Notification No. 22/2017 Central Tax
3
Inserted vide Notification No. 34/2017 Central Tax dated 15.09.2017
3
(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-07within 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.
4
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. Category of registered persons Rate of tax
No.
(1) (2) (3)
1. Manufacturers, other than manufacturers of such one per cent.
goods as may be notified by the Government
2. Suppliers making supplies referred to in clause (b) two and a half per cent.
of paragraph 6 of Schedule II
3. Any other supplier eligible for composition levy half per cent.
under section 10 and the provisions of this Chapter
5
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
(c) 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.
6
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 dateof 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;
(c) two characters for the entity code; and
(d) one checksum character.
7
(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;
(c) 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.
8
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.
9
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).
10
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 or after receiving a recommendation from the Ministry of
External Affairs, Government of India4, 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;
4
Inserted vide Notification No. 22/2017 Central Tax dt 17.08.2017
11
(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;
(c) 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.
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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
(c) 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 REG18 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.
13
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 REG23 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 inFORMGSTREG-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:
14
(2) (a) Every person who has been granted a provisional registration under sub-rule (1)
shall submit an application electronically in FORM GST REG26, 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.
(c) 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 (c) 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, on or before [31st December]5, 2017, 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.
5
Substituted for 30th October, 2017 vide Notf 51/2017-Central Tax dated 28.10.2017
15
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;
(c) 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,
or by 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 any other mode of signature or verification as notified by the Board in this
behalf..
16
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;
(c) 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 (c), 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;
(c) 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:
17
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the
supplier, be ninety percent. of the price charged for the supply of goods of like kind and
quality by the recipient to his customer not being a related person, where the goods are
intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
per quintal on the day of the supply. Another independent supplier is supplying groundnuts
of like kind and quality to the said agent at the price of four thousand five hundred and fifty
rupees per quintal. The value of the supply made by the principal shall be four thousand five
hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90
per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a
supply of goods or services or both is not determinable by any of the preceding rules of this
Chapter, the value shall be one hundred and ten percent of the cost of production or
manufacture or the cost of acquisition of such goods or the cost of provision of such
services.
31.Residual method for determination 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
18
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
percent. 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
(c) 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.
19
(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;
(c) 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
20
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.- (1) The rate of exchange for determination of value of taxable goods shall be the
applicable rate of exchange as notified by the Board under section 14 of the Customs Act,
1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the
applicable rate of exchange determined as per the generally accepted accounting principles
for the date of time of supply of such services in terms of section 13 of the Act.]6
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.
6
Amended with effect from 27th July, 2017 vide Notification No. 17/2017-Central Tax. Till then, the rule read as follows
"34. Rate of exchange of currency, other than Indian rupees, for determination of value.-The rate of exchange for the
determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as
determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or,
as the case may be, section 13 of the Act."
21
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;
(c) 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
22
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);
(c) 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 (c) 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-
6in 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;
23
(c) 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;
24
(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 (c) 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 (c) 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
becoming eligible to avail the input tax credit under sub-section (1) of section 18, or
within such further period as may be extended by the Commissioner by a notification
25
in this behalf, 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:
Provided that any extension of the time limit notified by the Commissioner of State
tax or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]7
(c) 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 (c) 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 (c) 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:
7
Substituted wef 01.07.2017, vide Notification No. 22/2017 Central Tax dt 01.07.2017
26
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';
(c) 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';
27
(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) × C2
where,
`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
28
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;
(c) 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
29
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 (c), 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 (c), 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 Tr
where,
`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.
30
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax
and integrated tax.
[Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of exempt supplies shall exclude the value of supply of services specified in
the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR
1338(E) dated the 27th October, 2017.]8
44. Manner of reversal of credit under special circumstances.-(1) The amount of input
tax credit relating toinputs 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= C
Input 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.
8
Inserted vide Notf No. 55/2017-Central Tax dated 15.11.2017
31
(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.
[44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold
dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the
provisions of section 140 relating to the CENVAT Credit carried forward which had accrued
on account of payment of the additional duty of customs levied under sub-section (1) of
section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of
gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in
gold or gold jewellery held in stock on the 1stday of July, 2017 made out of such imported
gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall
be debited from the electronic credit ledger at the time of supply of such gold dore bar or the
gold or the gold jewellery made therefrom and where such supply has already been made,
such debit shall be within one week from the date of commencement of these Rules.]9
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 [or within such further period as may be extended by the
Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State
tax or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]10
(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
9
Inserted vide Notification No. 22/2017-Central Tax dated 17.08.2017
10
Inserted vide Notification No. 54/2017-Central Tax dated 28.10.2017
32
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.
33
CHAPTER VI
TAX 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;
(c) 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;
(p) 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-
34
(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/SUPPLY TO SEZ
UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON
PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR
EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED
OPERATIONS 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:]11
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, and
shall issue a consolidated tax invoice for such supplies at the close of each day in
respect of all such supplies.
11
Amended on 27th July, 2017 vide Notification No. 17/2017-Central Tax. Till then it read as follows
Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY
MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND
OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu
of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
35
[46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule
49 or rule 54, where a registered person is supplying taxable as well as exempted goods or
services or both to an unregistered person, a single "invoice-cum-bill of supply" may be
issued for all such supplies.]12
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
(c) 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 (c) of sub-section (3) of section 31
shall be issued by the supplier containing the following details, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(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;
(c) date of its issue;
12
Inserted vide Notf No. 45/2017-Central Tax dated 13.10.2017
36
(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;
(c) 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.
37
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;
(c) 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;
(c) 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);
38
(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;
(c) 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".
39
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;
(c) 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 [may]13
issue a [consolidated]14 tax invoice or any other document in lieu thereof, by whatever name
called [for the supply of services made during a month at the end of the month]15, 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.
13
Substituted for "shall" vide Notf No. 55/2017-Central Tax dt 15.11.2017
14
Inserted vide Notf No. 45/2017 dt 13.10..2017
15
Inserted vide Notf No. 45/2017 dt 13.10..2017
40
(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,
(c) 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
(c) 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;
41
(c) 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.
42
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;
(c) 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
43
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;
(c) 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;
(c) 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.
44
(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 along with the Goods
45
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.
46
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;
(c) 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 Band Part C of FORM GSTR-2A, prepare such details as
specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2
electronically through the common portal, either directly or from a Facilitation Centre
notified by the Commissioner, after including therein details of such other inward supplies,
if any, required to be furnished under sub-section (2) of section 38.
47
(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 52in 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
(c) 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.
48
(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, the Commissioner may, by notification, [specify the manner and conditions subject
to which the]16 return shall be furnished in FORM GSTR-3B electronically through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for
furnishing of details in FORM GSTR-2--
(a) Part A of the return in FORM GSTR-3 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 and PART B of the said return shall be
electronically generated on the basis of the return in FORM GSTR-3B furnished in
respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based
on the discrepancies, if any, between the return in FORM GSTR-3B and the return
in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the
amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit
in terms of FORM GSTR-3B, the additional amount shall be credited to the
electronic credit ledger of the registered person.]17
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.
[Provided that the registered person who opts to pay tax under section 10 with effect
from the first day of a month which is not the first month of a quarter shall furnish the return
in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10
and shall furnish the returns as applicable to him for the period of the quarter prior to opting
to pay tax under section 10.]18
16
Substituted for "specify that" vide Notification No. 22/2017 Central Tax dt 17.08.2017; wef 01.07.2017
17
Inserted vide Notification No. 17/2017 Central Tax dt 27.07.2017; wef 01.07.2017
18
Inserted vide notification No. 45/2017 - Central Tax dt 13.10.2017
49
(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.
50
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;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
51
Provided that where the time limit for furnishing FORM GSTR-1 specified
under section 37and 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.
52
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-1electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section
37and 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.
53
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.
54
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 MIS4 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 MIS3.
55
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 10shall 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 inFORM
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-10through the common portal
either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1)Every
person who has been issued a Unique Identity Number and claims refund of the taxes paid
on his inward supplies, shall furnish the details of such supplies of taxable goods or services
or both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(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
56
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;
(c)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
(c) 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-rule (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.
57
(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 practitioners
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;
(c) 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.
58
(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.
59
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;
(c) 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.
60
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in
FORM GST PMT-02 for each registered person eligible for input tax credit under the
Acton the common portal and every claim of input tax credit under the Act shall be credited
to the said ledger.
(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:
[Provided that the challan in FORM GST PMT-06 generated at the common portal shall be
valid for a period of fifteen days.
Provided further that 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) may also do so through the
Board's payment system namely, Electronic Accounting System in Excise and Service Tax
from the date to be notified by the Board.]19
19
Inserted vide Notification No. 22/2017 Central Tax dated 17.08.2017
61
(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;
(c) 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 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)
may also make the deposit under sub-rule (2) through international money transfer
through Society for Worldwide Interbank Financial Telecommunication payment
network, from the date to be notified by the Board.]20
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.
20
Inserted vide Notification No. 22/2017-Central Tax dated 17.08.2017
62
(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.
63
(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).
64
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-01through the common portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through the
return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
FORM GSTR-7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a
Special Economic Zone developer, the application for refund shall be filed by the
(a) supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
[Provided also that in respect of supplies regarded as deemed exports, the application
may be filed by, -
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail
of input tax credit on such supplies and furnishes an undertaking to the effect that the
supplier may claim the refund]21
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;
21Substituted vide Notf No 47/2017-Central Tax dated 18.10.2017 for "Provided also that in respect of supplies regarded
as deemed exports, the application shall be filed by the recipient of deemed export supplies"
65
(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;
(c) 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 (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
66
(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 (c) 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 (c) 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;
(C) "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 clause (112) of section 2, excluding the value of exempt supplies other
than zero-rated supplies, during the relevant period;
67
(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
68
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.
69
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 witha
payment advice in FORM GST RFD-05, specifying therein the amount of refund which is
delayed, the period of delay for which interest is payable and the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and as specified in the application for
refund.
95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax
paid by him on his inward supplies as per notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in every quarter, electronically on the common portal,
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
(c) 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-3or FORM GSTR-
3B, as the case may be;
70
(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.
[Provided that where the date for furnishing the details of outward supplies in
FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred
under section 37 of the Act, the supplier shall furnish the information relating to exports as
specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been
furnished and the same shall be transmitted electronically by the common portal to the
system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso
shall be auto-drafted in FORM GSTR-1 for the said tax period.]22
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
GSTR-3or FORM GSTR-3B, as the case may befrom 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.
22
Inserted vide Notification No. 51/2017 Central Tax dated 28.10.2017
71
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[23, or such further period as may
be allowed by the Commissioner,] from the date of issue of the invoice for
export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, 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.
[Provided that where the date for furnishing the details of outward supplies in
FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred
under section 37 of the Act, the supplier shall furnish the information relating to exports as
specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been
furnished and the same shall be transmitted electronically by the common portal to the
system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso
shall be auto-drafted in FORM GSTR-1 for the said tax period.]24
(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.
23
Inserted vide Notf No. 47/2017-Central Tax dt 18.10.2017
24
Inserted vide Notf No. 51/2017-Central tax dt 28.10.2017
72
(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;
73
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 mis-
utilised;
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.
[97A. Manual filing and processing. Notwithstanding anything contained in this
Chapter, in respect of any process or procedure prescribed herein, any reference to
electronic filing of an application, intimation, reply, declaration, statement or electronic
issuance of a notice, order or certificate on the common portal shall, in respect of that
process or procedure, include manual filing of the said application, intimation, reply,
declaration, statement or issuance of the said notice, order or certificate in such Forms as
appended to these rules.]25
25
Inserted vide Notf No. 55/2107-Central Tax dated 15.11.2017
74
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-01on 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 StateGoods 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- 08for 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 ASMT09 within a period of seven working days from the date of the receipt of the
application under sub-rule (6).
75
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 ASMT17.
(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-01in
accordance with the provisions ofsub-section (3) of the said section.
76
(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-03to 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.
77
CHAPTER XII
ADVANCE RULING
103. Qualification and appointment of members of the Authority for Advance Ruling.-
[The Government shall appoint officers not below the rank of Joint Commissioner as
member of the Authority for Advance Ruling.]26
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;
(c) 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.
26
Substituted vide Notification No. 22/2017 Central Tax dt 17.08.2017; wef 01.07.2017
78
[107A. Manual filing and processing. Notwithstanding anything contained in this
Chapter, in respect of any process or procedure prescribed herein, any reference to electronic
filing of an application, intimation, reply, declaration, statement or electronic issuance of a
notice, order or certificate on the common portal shall, in respect of that process or
procedure, include manual filing of the said application, intimation, reply, declaration,
statement or issuance of the said notice, order or certificate in such Forms as appended to
these rules.]27
27
Inserted vide Notf No. 55/2017-Central Tax dt 15.11.2017
79
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.
[109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or
order passed under this Act or the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act may appeal to -
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed by
the Deputy or Assistant Commissioner or Superintendent,
within three months from the date on which the said decision or order is communicated to
such person.
80
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or
order passed under this Act or the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act may appeal to
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed by
the Deputy or Assistant Commissioner or the Superintendent,
within six months from the date of communication of the said decision or order.]28
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-02by 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.
28
Inserted vide Notf No.55/2017-Central Tax dt 15.11.2017
81
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
(c) 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.
82
113. Order of Appellate Authority or Appellate Tribunal.-(1) TheAppellate 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 (c) of sub-
section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the Commissioner may, after providing him
an opportunity of being heard, disqualify him from appearing as an authorised
representative.
83
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 creditof 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 section140, 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;
(c) 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.
84
(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 registered
person;
(iii) the registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a
statement in FORM GST TRAN 2 at the end of each of the six tax periods during which
the scheme is in operation indicating therein, the details of supplies of such goods effected
during the tax period;
(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 (c) of sub-section (11) of section 142.-Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within [the period specified in rule 117 or such further period as extended by the
Commissioner]29, 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
29
Substituted vide Notf 36/2017-Central Tax dt 29.09.2017 for "a period of ninety days of the appointed day"
85
appointed day but the supply is made after the appointed day, and the Input Tax Credit
admissible thereon.
119. Declaration of stock held by a principal and job-worker.-Every person to whom the
provisions of section 141 apply shall, within [the period specified in rule 117 or such further
period as extended by the Commissioner]30, submit a declaration electronically in FORM
GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished
goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within [the
period specified in rule 117 or such further period as extended by the Commissioner]31,
submit details of such goods sent on approval in FORM GST TRAN-1.
[120A.[Revision of declaration in FORM GST TRAN-1]32Every registered person who
has submitted a declaration electronically in FORM GST TRAN-1 within the time period
specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and
submit the revised declaration in FORM GST TRAN-1electronically on the common portal
within the time period specified in the said rules or such further period as may be extended
by the Commissioner in this behalf.]33
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.
30
Substituted vide Notf 36/2017-Central Tax dt 29.09.2017 for "ninety days of the appointed day"
31
Substituted vide Notf 36/2017-Central Tax dt 29.09.2017 for "ninety days of the appointed day"
32
Inserted vide Notification No. 36/2017-Central Tax dated 29.09.2017
33
Inserted vide Notification No. 34/2017 Central Tax dated 15.09.2017
86
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 [for at least one year]34 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 of
the Authority shall be appointed by the Central Government on the recommendations of a
Selection Committee to be constituted for the purpose by the Council.
(2) The Chairmanshall 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 and other allowances
and benefits as are admissible to him when holding an equivalent Group 'A'
post in the Government of India: Provided that where a retired officer is
selected as a Technical Member, he shall be paid a monthly salary equal to
his last drawn salary reduced by the amount of pension in accordance with
the recommendations of the Seventh Pay Commission, as accepted by the
Central Government.]35
(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:
34
Inserted vide Notification No. 34/2017 Central Tax dated 15.09.2017
35
Substituted vide Notification No. 34/2017 Central Tax dated 15.09.2017
87
Provided that person shall not be selected as the Chairman, if he has
attained the age of sixty-two years.
[Provided further that the Central Government with the approval of
the Chairperson of the Council may terminate the appointment of the
Chairman at any time.]36
(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.
[Provided further that the Central Government with the approval of
the Chairperson of the Council may terminate the appointment of the
Technical Member at any time.]37
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
credit to 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 percent. from the date of collection of
the higher amount till the date of the return of such amount
orrecovery of the amount not returned, as the case may be, in case
36
Substituted vide Notification No. 55/2017-Central Tax dated 15.11.2017 for "Provided further that upon
the recommendations of the Council and subject to an opportunity of being heard, the Central Government
may terminate the appointment of the Chairman at any time."
37
Substituted vide Notification No. 55/2017-Central Tax dated 15.11.2017 for "Provided further that upon
the recommendations of the Council and subject to an opportunity of being heard, the Central Government
may terminate the appointment of the Technical Member at any time."
88
the eligible person does not claim return of the amount or is not
identifiable, and depositing the same in the Fund referred to in
section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
[(iv) to furnish a performance report to the Council by the tenth of the close of each
quarter.]38
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 ofreduction 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
(c) 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.
38
Inserted vide Notification No. 34/2017 Central Tax dated 15.09.2017
89
(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-
90
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen percent.
from the date of collection of the higher amount till the date of the return of such
amount or recovery of the amount including interest not returned, as the case may be,
in case the eligible person does not claim return of the amount or is not identifiable,
and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
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;
(c) "interested party" includes-
a. suppliers of goods or services under the proceedings; and
b. 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.
91
CHAPTER XVI
E-WAY RULES
[138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.-(1)Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees--
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods in Part A of FORM GST EWB-01, electronically, on the common portal.
[Provided that where goods are sent by a principal located in one State to a
jobworker located in any other State, the e-way bill shall be generated by the principal
irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to
another by a person who has been exempted from the requirement of obtaining registration
under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person
irrespective of the value of the consignment.
Explanation For the purposes of this rule, the expression "handicraft goods" has
the meaning as assigned to it in the Government of India, Ministry of Finance, notification
No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158
(E)]39
(2) Where the goods are transported by the registered person as a consignor or the recipient
of supply as the consignee, whether in his own conveyance or a hired one or by railways or
by air or by vessel, the said person or the recipient may generate the e-way bill in FORM
GST EWB-01 electronically on the common portal after furnishing information in Part B
of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over
to a transporter for transportation by road, the registered person shall furnish the information
relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the
e-way bill shall be generated by the transporter on the said portal on the basis of the
information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than
fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either
in his own conveyance or a hired one or through a transporter, he or the transporter may, at
their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
manner specified in this rule:
39
Inserted vide Notification No. 34/2017 Central tax dated 15.09.2017
92
Provided also that where the goods are transported for a distance of less than ten
kilometres within the State or Union territory from the place of business of the consignor to
the place of business of the transporter for further transportation, the supplier or the
transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1. For the purposes of this sub-rule, where the goods are supplied by
an unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 shall be
furnished by the consignor or the recipient of the supply as consignee where the goods are
transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of
transit shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometres within the State or Union territory from the place of business of the transporter
finally to the place of business of the consignee, the details of conveyance may not be
updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule
(1), where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02maybe generated by him on the said common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may
be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
common portal prior to the movement of goods.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made
available to the registered supplier on the common portal who may utilize the same for
furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in
FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-
mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way bill
may be cancelled electronically on the common portal, either directly or through a
93
Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-
way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
the period as mentioned in column (3) of the Table below from the relevant date, for the
distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. no. Distance Validity period
(1) (2) (3)
1. Upto 100 km One day
2. For every 100 km or part thereof thereafter One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transporter may
generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.--For the purposes of this rule, the "relevant date" shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from the
time at which the e-way bill has been generated and each day shall be counted as twenty-
four hours.
(11)The details of e-way bill generated under sub-rule (1) shall be made available to the
recipient, if registered, on the common portal, who shall communicate his acceptance or
rejection of the consignment covered by the e-way bill.
(12)Where the recipient referred to in sub-rule (11) does not communicate his acceptance or
rejection within seventy two hours of the details being made available to him on the
common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services
TaxRules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated--
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs; and
94
(d) in respect of movement of goods within such areas as are notified under
clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the
concerned State.
Explanation. - The facility of generation and cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit
container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
95
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a
registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of
human hair
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
96
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
97
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container and
bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered
brand name]
67. 1003 Barley [other than those put up in unit container and bearing a
registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered
brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered
brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
98
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
Mango kernel, Niger seed, Kokam) whether or not broken, of seed
quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,
sainfoin, forage kale, lupines, vetches and similar forage products,
whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki
96. 1905 Pappad
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a
registered brand name
101. 2302, 2304, Aquatic feed including shrimp feed and prawn feed, poultry feed and
2305, 2306, cattle feed, including grass, hay and straw, supplement andhusk of
99
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
2308, 2309 pulses, concentrates andadditives, wheat bran and de-oiled cake
102. 2501 Salt, all types
103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste
109. 3926 Plastic bangles
110. 4014 Condoms and contraceptives
111. 4401 Firewood or fuel wood
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not
agglomerated
113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorised by the Government
114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116. 4907 Cheques, lose or in book form
117. 4901 Printed books, including Braille books
118. 4902 Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
119. 4903 Children's picture, drawing or colouring books
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
121. 5001 Silkworm laying, cocoon
122. 5002 Raw silk
123. 5003 Silk waste
124. 5101 Wool, not carded or combed
125. 5102 Fine or coarse animal hair, not carded or combed
126. 5103 Waste of wool or of fine or coarse animal hair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
133. 6912 00 40 Earthen pot and clay lamps
100
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
134. 7018 Glass bangles (except those made from precious metals)
135. 8201 Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture, horticulture or forestry.
136. 8445 Amber charkha
137. 8446 Handloom [weaving machinery]
138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
139. 8803 Parts of goods of heading 8801
140. 9021 Hearing aids
141. 92 Indigenous handmade musical instruments
142. 9603 Muddhas made of sarkanda and phoolbaharijhadoo
143. 9609 Slate pencils and chalk sticks
144. 9610 00 00 Slates
145. 9803 Passenger baggage
146. Any chapter Puja samagrinamely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147. Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
148. Kerosene oil sold under PDS
149. Postal baggage transported by Department of Posts
150. Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter
71)
151. Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
152. Currency
101
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff
item
(1) (2) (3)
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601);
138A.Documents and devices to be carried by a person-in-charge of a conveyance.-(1)
The person in charge of a conveyance shall carry--
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or
mapped to a Radio Frequency Identification Device embedded on to the conveyance
in such manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common
portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1
and produce the same for verification by the proper officer in lieu of the tax invoice and
such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information
in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the
basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded on to the
conveyance and map the e-way bill to the Radio Frequency Identification Deviceprior to the
movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances
so warrant, the Commissioner may,by notification, require the person-in-charge of the
conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by
way of supply.
138B. Verification of documents and conveyances.-(1) The Commissioner or an officer
empowered by him in this behalf may authorise the proper officer to intercept any
conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-
State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Devicereaders installed
at places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the e-
way bill has been mapped with the said device.
102
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any officer after obtaining
necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of
goods in transit shall be recorded online by the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of inspectionand the final report in Part B of FORM
GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has
been done during transit at one place within theState or in any other State, no further
physical verification of the said conveyance shall be carried out again in theState, unless a
specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a
vehicle has been intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.]40
40
Inserted vide Notf No. 27/2017-Central Tax dt 30.08.2017, to be effective from the date as shall be notified.
103
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, interalia, 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.
104
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.
105
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 DRC04.
(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
106
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 (c) of sub-section (1) of section 79 (hereafter referred to in this rule as
"the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount
specified in the notice.
(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
107
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
108
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:
Providedthat 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.
109
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;
(c) 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.
110
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;
(c) 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.
111
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;
(c) the amount for which instalment facility is sought is less than twentyfive 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.
112
(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.
113
CHAPTER - XIX
OFFENCES AND PENALTIES
162. Procedure for compounding of offences.-(1)An applicant may, either before or
after the institution of prosecution, make an application under sub-section (1) of section 138
in FORM GST CPD-01 to the Commissioner for compounding of an offence.
(2) 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) Theapplication 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.";
114
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 2017-18
7. Jurisdiction Centre State
8. 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
Name
Place
Date Designation / Status
115
Form GST CMP-02
[See rule 3(3) and 3(3A)]41
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 State
8. 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
Name
Place
Date Designation / Status
41
Substituted vide Notification No. 45/2017-Central Tax dated 13.10.2017
116
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
(i) Application reference number
5. Details of application filed to pay tax under
(ARN)
section 10
(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 Bill/ Date Value of VAT Central Service Total
supplier Invoice Stock Excise Tax (if
No. applicabl
e)
1 2 3 4 5 6 7 8 9 10
1
2
Total
8. Stock of purchases made from unregistered person under the existing law
Sr. No Name of the Address Bill/ Date Value of VAT Central Service Total
unregistered Invoice Stock Excise Tax (if
person No applicabl
e
1 2 3 4 5 6 7 8 9
1
2
Total
9. Details of tax State Tax /
Description Central Tax
paid UT Tax
Amount
117
Debit entry no.
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 therefrom.
Signature of Authorised Signatory
Name
Place
Date Designation / Status
118
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 YYYY
8. Jurisdiction Centre State
9. Reasons for withdrawal from composition scheme
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 therefrom.
Signature of Authorised Signatory
Name
Place
Date
Designation / Status
Note Stock statement may be furnished separatelyfor 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.
119
Form GST CMP- 05
[See rule 6(4)]
Reference No. <<...>> << Date >>
To
GSTIN
Name
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: -
1
2
3
....
You are hereby directed to furnish a reply to this notice withinfifteen 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
120
Form GST CMP - 06
[See rule 6(5)]
Reply to the notice toshow cause
GSTIN
1.
Details of the show cause
2.
notice Reference no.
Date
Legal name
3.
Trade name, if any
4.
Address of the Principal
5.
Place of Business
Reply to the notice
6.
List of documents uploaded
7.
Verification I __________________________________________ hereby
8.
solemnly affirm and declare that the information given herein above
is true and correct to the best of myknowledge 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.
121
Form GST CMP-07
[See rule 6(5)]
Reference No. <<>> Date
To
GSTIN
Name
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 schemeis 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 schemeis hereby denied with effect from <<
date >> for the following reasons:
<< Text >>
Signature
Date Name of Proper Officer
Place
122
Designation
Jurisdiction
123
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 A
State /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 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 (xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
3. Name of the State District
4. Jurisdiction State Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
124
5. Option for Composition Yes No
6. Composition Declaration
I 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
(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/YYYY
8. Date on which liability to register arises DD/MM/YYYY
9. Are you applying for registration as a casual taxable Yes No
person?
10. If selected `Yes' in Sr. No. 9, period for which From To
registration is required
DD/MM/YYYY DD/MM/YYYY
11. If selected `Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. 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 Amount
Date
Number
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
125
(i) Select name of SEZDeveloper
(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 (x) Person liable to pay tax u/s 9(5)
services u/s 9(3) or 9(4)
(iv) Transfer of business which includes change (xi) Taxableperson supplying through e-Commerce
in the ownership of business portal
(if transferee is not a registered entity)
(v) Death of the proprietor (xii) Voluntary Basis
(if the successor is not a registered entity)
(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) Specify
15. Indicate existing registrations wherever applicable
Registration 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 Business
126
Building 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
(c) Nature of premises
Own 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)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account IFSC
Bank Name
Branch Address To be auto-populated (Edit mode)
12. Note Add more accounts ------
13.
19.
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr. Description of Goods HSN Code (Four digit)
No.
127
(i)
(ii)
...
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No. Description of Services HSN Code (Four digit)
(i)
(ii)
...
(v)
20. Details of Additional Place(s) of Business
Number of additional places
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 Information
Office Email Address Office Telephone number STD
Mobile Number Office Fax Number STD
(c) Nature of premises
Own 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
128
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 Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender
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 Address
Building No/Flat No Floor No
Name of the Road/Street
Premises/Building
City/Town/Locality/Village District
Block/Taluka
State PIN Code
Country (in case of foreigner ZIP code
only)
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
129
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender
Mobile Number Email address
Telephone No. with
STD
Designation /Status Director Identification
Number (if any)
Permanent Account Aadhaar Number
Number
Are you a citizen of Yes / No Passport No. (in case of
India? foreigners)
Residential Address in India
Building No/Flat No Floor No
Name of the Road/Street
Premises/Building
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 available
Permanent Account Number
Aadhaar, if Permanent
Account Number is not
available
First Name Middle Name Last Name
Name of Person
Designation / Status
Mobile Number
130
Email address
Telephone No. with STD FAX No. with STD
24. State Specific Information
Profession 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
(c) ....
(d) .....
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my detail s 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..........................................
131
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)
(c) 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 Charge
2. 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.
(c) 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 orthe 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
132
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 <>is hereby authorised, vide resolution no... dated..... (copy
submitted herewith), to act as an authorised signatory for 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 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 Signatory Place:
(Name)
Date:
Designation/Status:
133
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 theProprietor/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 application
Proprietorship Proprietor
Partnership Managing / Authorised Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors
Public Limited Company Managing / Whole-time Directors
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Director
Unlimited Company Managing/ Whole-time Director
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer or Equivalent
Statutory Body Chief Executive Officer or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others (specify) Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised
representative from the list available on the common portal if the authorised representative is
enrolled, otherwise provide details of such person.
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 required
134
Sr. No Type of Applicant Type of Signature required
1. Private Limited Company Digital Signature Certificate (DSC)-
Class-2 and above.
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering
Application Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13.After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART A of the application which can be used for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15.Any person who applies for registration under rule 8 may give an option to pay tax under section
10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
said section.
[16. Government departments applying for registration as suppliers may not furnish Bank Account
details.]42
42
Inserted vide Notification No. 22/2017 Central Tax dated 17.08.2017
135
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully and the particulars of the application are given as under:
Date of filing :
Time of filing :
Goods and Services Tax Identification Number, if available :
Legal Name :
Trade Name (if applicable):
Form No. :
Form Description :
Center Jurisdiction :
State Jurisdiction :
Filed by :
Temporary reference number (TRN), if any:
Payment details* : Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
* Applicable only in case of Casual taxable person and Non Resident taxable person
136
Form GST REG-03
[See rule 9(2)]
Reference Number: Date
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN): Date:
Notice for Seeking Additional Information / Clarification / Documents
relating to Application for <>
This is with reference to your <> 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
137
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for <>
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. 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:
Place:
Date:
Note:-
1. For new registration, original registration application will be available in editabl e 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.
138
Form GST REG-05
[See rule 9(4)]
Reference Number: Date
To
Name of the Applicant
Address -
GSTIN (if available)
Order of Rejection of Application for
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.
Or
You 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.
Signature
Name
Designation
Jurisdiction
139
Government of India
Form GST REG-06
[See rule 10(1)]
Registration Certificate
Registration Number:
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/ YYYY
6. Period of Validity From DD/MM/YYYY To DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7. Type of Registration
8. Particulars of Approving Authority
Centre State
Signature
Name
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.
140
Annexure A
Goods and Services Tax Identification Number
Details of Additional Places of Business
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. Address
No.
1
2
3
...
141
Annexure B
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1. Name
Photo Designation/Status
Resident of State
2. Name
Photo Designation/Status
Resident of State
3. Name
Photo Designation/Status
Resident of State
4. Name
Photo Designation/Status
Resident of State
5. Name
Photo Designation/Status
Resident of State
6. Name
Photo Designation/Status
Resident of State
7. Name
Photo Designation/Status
Resident of State
142
8. Name
Photo Designation/Status
Resident of State
9. Name
Photo Designation/Status
Resident of State
10. Name
Photo Designation/Status
Resident of State
143
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 (xiv) Foreign Company Registered (in India)
Partnership
(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/YYYY
144
8. (a) Address of principal place of business
Building 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 number
Mobile Number Office Fax Number
(c) Nature of possession of premises
Own Leased Rented Consent Shared Others(specify)
9. Have you obtained any other Yes No
registrations under Goods and Serivces
Tax in the same State?
10 If Yes, mention Goods and Services
Tax Identification Number
11 IEC (Importer Exporter Code), if
applicable
12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax
Particulars
Name First Name Middle Name Last Name
Father's Name
Photo
Date of Birth DD/MM/YYYY Gender
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)
145
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Locality/Village
State PIN Code
2 13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender
Mobile Number Email address
Telephone No. with STD
Designation /Status Director Identification
Number (if any)
Permanent Account Aadhaar Number
Number
Are you a citizen of India? Yes / No Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
State PIN Code
Block/Taluka
Note Add more ...
14. Consent
I on behalf of the holder of Aadhar number give consent
to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods
146
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. 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)
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):-
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.
(c) 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 an 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.
Instructions for submission ofapplication 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 required
147
1. Private Limited Company Digital Signature Certificate(DSC) class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2. 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.
148
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 <>.
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 Cess
Tax 1.1.1 1.1.2 1.1.3
Interest 1.1.6 1.1.7 1.1.8
Penalty 1.1.11 1.1.12 1.1.13
Others 1.1.16 1.1.17 1.1.18
Total 1.1.21 1.1.22 1.1.23
Signature
Name
Designation
Jurisdiction
149
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- Relevantinformation 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
150
Address of the Authorised signatory. Address line 1
Address Line 2
Address line 3
Period for which registration
From To
2. is required
DD/MM/YYYY DD/MM/YYYY
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover(Rs.)
3
Turnover Details Central State
Intra- State Inter State UT Tax Integrated Tax Cess
Tax Tax
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
4
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
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
5 Block/Taluka
Latitude Longitude
State PIN Code
Mobile Number Telephone Number
E mail Address Fax Number with STD
Details of Bank Account in India
Account
6 Type of account
Number
Bank Name Branch Address IFSC
Documents Uploaded
7
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
8 Declaration
151
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:
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:-
1. 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.
(c) 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'sPermanent 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 <> is hereby authorised, vide resolution no... dated.....
(Copy submitted herewith), to act as an authorised signatory for 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)
152
Acceptance as an authorised signatoryAcceptance 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 Signatory
Place:
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 theProprietor/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 required
1. Private Limited Company Digital Signature Certificate(DSC) class
2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2. Other than above Digital Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
153
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 A
State /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- Relevantinformation 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 line 1
Address of the Authorised Signatory
Address line 2
Address line 3
Date of commencement of the online service in India.
2. DD/MM/YYYY
154
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
3
1.
2.
3...
4 Jurisdiction Center
Details of Bank Account
5 Account Number Type of account
Bank Name Branch Address IFSC
Documents Uploaded
6
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
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.
I, _ ............................... hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
7 and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Signature
Place: 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.
(c) 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 country
Scanned copy of Clearance certificate issued by Government of India
155
3 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening 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)
I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby
solemnly affirm and declare that <> to act as an authorised
signatory for the business << Name of the Business>> for which application for registration is
being filed/ is registered under the Goods and Service Tax Act, 20__.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.
Acceptance as an authorised signatory
I <<(Name of 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 Signatory Place
(Name)
Date: Designation/Status
156
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/YYYY
6. Period for which extension is requested. From To
DD/MM/YYYY DD/MM/YYYY
7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period
(Rs.)
Inter- State Intra-State Central State UT Integrated
Cess
Tax Tax Tax Tax
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.
Signature
Place: 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.
157
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 granted
Name and Legal Name, if applicable
1.
Gender Male/Female/Other
2.
Father's Name
3.
Date of Birth DD/MM/YYYY
4.
Address of Building No./ Flat No.
5. 2
the Person
Floor No.
Name of Premises/ Building
Road/ Street
Town/City/Locality/ Village
Block / Taluka
District
State
PIN Code
Permanent Account Number of the person, if
6.
available
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
10.
158
Effective date of registration / temporary ID
11.
Registration No. / Temporary ID
12.
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
<>
Signature
Place << Name of the Officer>>:
Date: Designation/ Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.
159
Form GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/
Embassies /others
State /UT District
PART A
(i) Name of the Entity
(ii) Permanent Account Number (PAN) of entity (Not applicable for entities
specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii) Name of the Authorised Signatory
(iv) PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of
section 25 of the Act)
(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 Person
2. Country
2A. Ministry of External Affairs, Government of Letter No. Date
India' Recommendation (if applicable)
3. Notification details Notification No. Date
4. 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
160
Fax Number Mobile Number
7. Details of Authorized Signatory, if applicable
Particulars First Name Middle Name Last name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender
Mobile Number Email address
Telephone No.
Designation /Status Director Identification
Number (if any)
PAN (Not applicable Aadhaar Number
for entities specified in (Not applicable for
clause (a) of sub- entities specified in
section (9) of section 25 clause (a) of sub-
of the Act) section (9) of section
25 of the Act)
Are you a citizen of Yes / No Passport No. (in case
India? of foreigners)
Residential Address
Building No/Flat No Floor No
Name of the Road/Street
Premises/Building
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 Uploaded
The authorized person who is in possession of the documentary evidence shall upload the
scanned copy of such documents including the copy of resolution / power of attorney,
161
authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall
upload the scanned copy of such documents including the copy of resolution / power of
attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it
along with the UIN generated and allotted to respective UN Body/ Embassy etc.
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 therefrom.
Place: (Signature)
Date: Name of Authorized 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 authorized by the concerned entity to sign the refund
application or otherwise, should be filled up against the "Authorised Signatory
details" in the application.
PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-
section (9) of section 25 of the Act.
162
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 summary
Sr. No Field Name Effective Date Reasons(s)
(DD/MM/YYYY)
5. List of documents uploaded
(a)
(b)
(c)
...
6. 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
Signature
Place: Name of Authorised Signatory
Date: Designation / Status:
163
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 validatedonline by the system and ApplicationReference
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.
164
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
165
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 Building No./ Flat No. Floor No.
correspondence
(including email, Name of Premises/ Building Road/
mobile telephone, Street
fax ) City/Town/ Village District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
email Fax
Number
o Discontinuance /Closure of business
o Ceased to be liable to pay tax
o Transfer of business on account of
amalgamation, merger/demerger, sale,
Reasons for
lease or otherwise disposed of etc.
6. Cancellation
o Change in constitution of business
(Select one)
leading to change in Permanent
Account Number
o Death of Sole Proprietor
o 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 Building No./ Flat No. Floor No.
Place of Business
Name of Premises/ Building Road/ Street
City/Town/ Village District
Block/Taluka
166
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
email Fax Number
8. Date from which registration is to be cancelled.
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.
Input Tax Credit/ Tax Payable (whichever is
Value higher) (Rs.)
of
Description Central State Integrated
Stock UT Tax Cess
(Rs.) Tax Tax Tax
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
11. Details of tax paid, if any
Payment from Cash Ledger
Sr. No. Debit Entry No. Central Integrated
State Tax UT Tax Cess
Tax Tax
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No. Debit Entry No. Central Integrated
State Tax UT Tax Cess
Tax Tax
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/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 Signatory
Place Name of the Authorised Signatory
Date Designation / Status
167
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 personsshall digitally sign application for cancellation, as applicable:
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorised Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer
Public Limited Company Managing / Whole-time Directors/ Chief Executive Officer
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Directors/ Chief Executive Officer
Unlimited Company Managing / Whole-time Directors/ Chief Executive Officer
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer or Equivalent
Statutory Body Chief Executive Officer or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others 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 personshall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
The registered personmay also update his contact address and update his mobile number and e mail
address.
168
Form GST REG -17
[See rule 22(1)]
Reference No. - << Date >>
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Show Cause Notice for Cancellation of Registration
Whereas 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: -
1
2
3
....
You are hereby directed to furnish a reply to this notice withinseven 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
Place:
Date:
Signature
< Name of the Officer>
Designation
Jurisdiction
169
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. 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
Place
Date
170
Form GST REG-19
[See rule 22(3)]
Reference No. - Date
To
Name
Address
GSTIN / UIN
Application Reference No. (ARN) Date
Order for Cancellation of Registration
This 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 <>.
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 Cess
Tax
Interest
Penalty
Others
Total
Place:
Date: Signature
< Name of the Officer>
Designation
Jurisdiction
171
Form GST REG-20
[See rule 22(4)]
Reference No. - Date
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated ----- in response to the notice toshow 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:
172
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 Date of filing DD/MM/YYYY
Reference
Number
8 Reasons for revocation of Reasons in brief. (Detailed reasoning can be filed as an attachment)
cancellation
9 Upload Documents
10. 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 Authorised Signatory
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
Instructions 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.
173
Form GST REG-22
[See rule 23(2]
Reference No. - Date
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN) Date
Order for revocation of cancellation ofregistration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration.
Your application has been examined and the same has been found to be in order. Accordingly, your registration
is restored.
Signature
Name of Proper
officer
(Designation)
Jurisdiction
Date
Place
174
Form GST REG-23
[See rule 23(3) ]
Reference Number : Date
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application 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 merits
Signature
Name of the Proper Officer
Designation
Jurisdiction
175
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. Date
(ARN)
3. GSTIN, if applicable
4. Information/reasons
5. List of documents filed
6. Verification
I __________________________________________ 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.
Signatureof Authorised Signatory
Name
Place
Designation/Status
Date
176
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)
(c)
Date
This is a Certificate of Provisional Registration issued under the provisions of the Act.
177
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. 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 the
Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law
Registration
9. Existing Registrations
Sr. Type of Registration Registration Number Date of Registration
No.
1 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)
178
10. Details of Principal Place of Business
Building No. /Flat No. Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Latitude Longitude
Contact Information
Office Email Address OfficeTelephone Number
Mobile Number Office Fax No
10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business
Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Latitude (Optional) Longitude(Optional)
Contact Information
Office 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 out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business
Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
Add More --------
12. Details of Goods/ Services supplied by the Business
179
Sr. No. Description of Goods HSN Code
Sr. No. Description of Services HSN Code
13. Total Bank Accounts maintained by you for conducting Business
Sr. 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 Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of DD/ MM/ YYYY Gender
Birth
Mobile Number Email Address
Telephone Number
Identity Information
Designation Director Identification Number
Permanent Aadhaar Number
Account
Number
Are you a citizen of India? Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth DD / MM / Gender
YYYY
Mobile Number Email Address
180
Telephone Number
Identity Information
Designation Director Identification Number
Permanent Account Number Aadhaar Number
Are you a citizen of India? Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Add More ---
14. List of Documents Uploaded
15. A 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. 16. Aadhaar Verification
I 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. 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.
Digital Signature/E-Sign
Name of the Authorised Place
Signatory
Designation of Authorised Date
Signatory
Instructions for filing of Application for enrolment
1. 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 inFORM 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)
181
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 <> to act as an authorised
signatory for 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 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 Signatory
Designation/Status
Date
Place
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
Authorised Signatory.
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 of
Proprietor/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 theProprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
182
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 Proprietor
Partnership Firm / Limited Liability Partnership Managing/ Authorised
Partners (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 Karta
Company Managing Director or the Authorised Person
Trust Managing Trustee
Association 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 Charge
2. 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 of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) 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 Statement
Opening 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 Managing
Committee 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 application
Proprietorship Proprietor
Partnership Managing / Authorised Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
183
Officer
Managing / Whole-time Directors and Managing
Public Limited Company Director/Whole Time Director/ Chief Executive
Officer
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Managing / Whole-time Director and Managing
Public Sector Undertaking Director/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing
Unlimited Company Director/Whole Time Director/ Chief Executive
Officer
Limilted Liability Partnership Designated Partners
Local Authority Chief Executive Officer or Equivalent
Statutory Body Chief Executive Officer or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others 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 Company Digital Signature Certificate(DSC)
Class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
Note :- 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.
184
1. Authorised signatory should not be minor.
2. No fee is applicable for filing application for enrolment.
Acknowledgement
Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <.........>.
Form Number : <.......-......>
Form Description :
Date of Filing :
Taxpayer Trade Name :
Taxpayer Legal Name :
Provisional ID Number :
It is a system generated acknowledgement and does not require any signature
185
Form GST REG-27
[See rule 24(3)]
Reference No. <>
To
Provisional ID
Name
Address
Application Reference Number(ARN) <> DatedShow 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:-
1
2
...
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.
Signature
Name of the Proper Officer
Designation
Jurisdiction
Date
Place
186
Form GST REG-28
[See rule 24(3)]
Reference No. - << DateDD/MM/YYYY>>
To
Name
Address
GSTIN /Provisional ID
Application Reference No. (ARN) Dated DD/MM/YYYY
Order for cancellation of provisional registration
This 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.
Integrated Cess
Head Central Tax State Tax UT Tax
Tax
Tax
Interest
Penalty
Others
Total
Place:
Date: Signature
< Name of the Officer>
Designation
Jurisdiction
187
Form GST REG-29
[See rule 24(4) ]
[APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED
TAXPAYERS]43
Part A
(i) [GSTIN]44
(ii) Email ID
(iii) Mobile Number
Part B
1. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./ Flat No. Floor No.
Name of Premises/ Road/ Street
Building
City/Town/ District
Village/Locality
Block/Taluka
State PIN
3. Reason for Cancellation
4. Have you issued any tax invoice during GST regime? YES NO
5. Declaration
(i) I, being of do hereby
declare that I am not liable to registration under the provisions of the Act.
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.
Aadhaar Number Permanent Account Number
Signature of Authorised Signatory
Full Name
Designation / Status
Place
Date DD/MM/YYYY
43
Substituted vide Notf 36/2017-Central Tax dated 29.09.2017 for "APPLICATION FOR CANCELATION OF
PROVISIONAL REGISTRATION"
44
Substituted vide Notf 36/2017-Central Tax dated 29.09.2017 for "Provisional ID"
188
189
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
Date of Visit
1.
Time of Visit
2.
Location details :
3.
Latitude Longitude
North Bounded By South Bounded By
West Bounded By East Bounded By
Whether address is same as mentioned in Y/N
4.
application.
Particulars of the person available at the
5.
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.
Functioning status of the business Functioning - Y / N
6.
Details of the premises
7.
Open Space Area (in sq m.) - (approx.)
Covered Space Area (in sq m.) -
(approx.)
Floor on which business premises
located
Documents verified Yes/No
8.
Upload photograph of the place with the person who is present at the place where site
9.
verification is conducted.
Comments (not more than < 1000 characters>
10.
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:
190
Form GST ITC 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
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)(c))]
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)]
191
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. GSTIN/ Invoice * Description of Unit Quanti Value Amount of ITC claimed (Rs.)
Registrat inputs held in Quantit ty (As adjusted by
No. ion under No. Date stock, inputs y debit note/credit Central State UT Tax Integrate Cess
CX/ contained in Code note) Tax Tax d Tax
VAT of semi-finished or (UQC)
supplier finished goods
held in stock
1 2 3 4 5 6 7 8 9 10 11 12 13
7 (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-firstout may be followed.
192
8. Claim under section 18 (1) (c) 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. GSTIN/ Invoice */ Description of Unit Qty Value** Amount of ITC claimed (Rs.)
Registrat Bill of entry inputs held in Quantity (As
No. ion under stock, inputs Code adjusted
CX/ No. Date contained in semi- (UQC) by debit Central State UT Tax Integr Cess
VAT of finished or finished note/cred Tax Tax ated
supplier goods held in it note) Tax
stock, capital
goods
1 2 3 4 5 6 7 8 9 10 11 12 13
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in stock
8 (c) 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
193
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) 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
194
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 oftransferee
5. Legal name of transferee
6. Trade name, if any
7. Details of ITC to be transferred
Tax Amount of matched ITC Amount of matched ITC to be transferred
available
1 2 3
Central Tax
State Tax
UT Tax
Integrated
195
Tax
Cess
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) 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
196
Form GST ITC -03
[See rule44(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 (i) Application reference number
scheme (ARN)
[ applicable only for section 18 (4)] (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. GSTIN/ *Invoice /Bill of Description of inputs Unit Qty Value** Amount of ITC claimed (Rs.)
No. Registration entry held in stock, inputs Quantity (As adjusted
under CX/ contained in semi- Code by debit
VAT of No. Date finished or finished (UQC) note/credit Central Tax State Tax UT Tax Integrated Cess
supplier goods held in stock and note) Tax
capital goods
1 2 3 4 5 6 7 8 9 10 11 12 13
5 (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)
197
5 (c) 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. Description Tax Paid through Debit Amount of ITC paid
No. payable Cash/ Credit entry no. standard
Ledger Central Tax State Tax UT Tax Integrated Cess
Tax
1 2 3 4 5 6 7 8 9 10
1. 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
198
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
199
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 / Challan no. Challan date Description of UQC Quantity Taxable Type of goods Rate of tax (%)
State in case of goods value (Inputs/capital
Central State/ Integrated Cess
unregistered job- goods)
tax UT tax tax
worker
1 2 3 4 5 6 7 8 9 10 11 12
200
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN / Received Original Original Challan details if sent to Invoice details in case Description UQC Quantity Taxable
State of job back/sent out to challan No. challan date another job worker supplied from value
worker if another job premises of job
unregistered worker/ worker
supplied from No. Date GSTIN/State if No. Date
premises of job job worker
worker unregistered
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.
Signature
Place Name of Authorised Signatory ............................
Date Designation /Status..........................................
201
FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35(2)
[only for un-registered persons]
1. Name of the State
2. (a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3. Type of enrolment
(i) Warehouse or Depot (ii) Godown
(iii) Transport services (iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF (ii) Partnership
(iii) Company (iv) Others
5. Particulars of Principal Place of Business
(a) Address
Building No. or Flat No. Floor No.
Name of the Road or Street
Premises or Building
City or Town or Locality or Taluka or Block
Village
District
State PIN Code
Latitude Longitude
(b) Contact Information (the email address and mobile number will be used for authentication)
Email Address Telephone STD
Mobile Number Fax STD
(c) Nature of premises
Own Leased Rented Consent Shared Others (specify)
6. Details of additional place of business Add for additional place(s) of business, if any(Fill up
the same information as in item 5 [(a), (b), and (c)]
202
7. Consent
I on behalf of the holder of Aadhaar number 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.
8. List of documents uploaded
(Identity and address proof)
9. 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: Signature
Date: Name of Authorised Signatory
For Office Use:
Enrolment no Date-
203
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
3. Aggregate Turnover in the preceding Financial
(a)
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/ Invoice details Rate Taxable Amount Place of
UIN No. Date Value value Integrated Central State / Cess Supply
Tax Tax UT Tax (Name of
State/UT)
1 2 3 4 5 6 7 8 9 10 11
4A. 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 Invoice details Rate Taxable Amount
Supply No. Date Value Value Integrated Tax Cess
(State/UT)
1 2 3 4 5 6 7 8
204
5A. 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 Invoice details Shipping bill/ Bill of Integrated Tax [Cess
recipient export
No. Date Value No. Date Rate Taxable Amt.
value
1 2 3 4 5 6 7 8 9 10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
]45
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 Amount
value Integrated Central State Tax/UT Tax Cess
1 2 3
Tax 4
Tax 5 6
7A. Intra-State supplies
7A (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 uptoRs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
45
Inserted vide Notification No. 45/2017 - Central Tax dated 13.10.2017
205
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description Nil Rated Exempted Non-GST
Supplies (Other than Nil supplies
rated/non-GST supply)
1 2 3 4
8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State supplies to unregistered
persons
9. Amendments to taxable outward supply details furnished in returns for
earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes,
refund vouchers issued during current period and amendments thereof]
Details of Revised details of document or Rate Taxable Amount Place of
original details of original Debit/Credit Value supply
document Notes or refund vouchers
GSTIN Inv. Inv. GSTIN Invoice Shipping Value Integrated Central State / Cess
No. Date bill Tax Tax UT Tax
No Date No. Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax Total Taxable Amount
value Integrated Central State/UT Tax Cess
1 2 3
Tax 4
Tax UT5 Tax 6
206
Tax period for which the details are
being revised
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 Place of Amount
Received/adjusted supply Integrated Central State/UT Cess
1 2 3 of
(Name 4 5 6 7
Tax Tax Tax
State /UT)
I Information for the current tax period
UT
11A. Advance amount received in the tax period for which Tax has not been issued (tax
invoice
amount to be added to output tax liability)
11A (1). Intra-State supplies(Rate Wise)
11A (2). Inter-State Supplies(Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown
in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies(Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods[Furnish revised information]
Amendment relating to information 11A(1) 11A(2) 11B(1) 11B(2)
Month
furnished in S. No.(select)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total Amount
207
(Optional Quantity value Taxable Integrated Central State/UT Cess
if HSN is Value Tax Tax Tax
1 2 provided)
3 4 5 6 7 8 9 10 11
13. Documents issued during the tax period
Sr. Nature of document Sr. No. Total Cancelled Net issued
No. From To number
1 2 3 4 5 6 7
1 Invoices for outward supply
Invoices for inward supply from
2
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
Delivery Challan for supply on
10
approval
11 Delivery Challan in case of liquid
gas
12 Delivery Challan in cases other than
by 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.
Signature
Place Name
of Authorised Signatory ............................
Date
Designation /Status..........................................
208
Instructions
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person
2. 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 immediat e 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 mand atory in
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
209
(iii) Deemed Exports
8. 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 sa id 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
uptoRs 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 in
this 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
210
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 advance
received 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
uptoRs. 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 uptoRs.
5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
5.00 Cr.
211
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/ Invoice details Rate Taxable Amount Place of
UIN No. Date Value value Integrated Central State / Cess Supply
Tax Tax UT (Name of
Tax State/UT)
1 2 3 4 5 6 7 8 9 10 11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient Invoice details Integrated Tax [Cess
No. Date Value Rate Taxable value Tax amount
1 2 3 4 5 6 7 8
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
]46
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of Revised details of Rate Taxable Place of Amount of tax
46
Inserted vide notification No. 45/2017-Central Tax dated 13.10.2017
212
original document or details of value supply
document original Debit / Credit (Name of
Note State/UT)
GSTIN No. Date GSTIN No. Date Value Integrated Central State Cess
Tax Tax / UT
Tax
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
Name of Authorised Signatory
Date
Designation /Status
213
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
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 Invoice Rat Taxabl Amount of Tax Place of Whether Amount of ITC available
N details e e supply input or
of value (Name input Integrat Centr Stat Ces
suppli N Dat Valu Integrat Centr Stat CES of service/ ed Tax al e/ s
er o e e ed tax al e/ S State/U Capital Tax UT
Tax UT T) goods Tax
Tax (incl plant
and
machiner
y)/
Ineligible
for ITC
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 charge
GSTI Invoice Rat Taxabl Amount of Tax Place of Whether Amount of ITC available
N details e e supply input or
of value (Name input Integrat Centr Stat Ces
suppli N Dat Valu Integrat Centr Stat CES of service/ ed Tax al e/ s
er o e e ed tax al e/ S State/U Capital Tax UT
Tax UT T) goods Tax
Tax (incl.
plant and
machiner
214
y)/
Ineligible
for ITC
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of
Entry
GSTIN Details of bill of Rate Taxable Amount Whether Amount of ITC
of entry value input / available
supplier No. Date Value Integrated Cess Capital Integrated Cess
Tax goods(incl. Tax
plant and
machinery)/
Ineligible
for ITC
1 2 3 4 5 6 7 8 9 10 11
5A. 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 Revised details of Rat Taxabl Amount Place Whethe Amount of ITC available
original invoice e e of r input
invoice /Bill value suppl or input Ces
of entry No y service/ Integrat Centr State/U s
GSTI No Dat GSTI No Dat Valu Integrat Centr State/U Ces Capital ed al Tax T Tax
N . e N . e e ed Tax al Tax T Tax s goods/ Tax
Ineligib
le for
215
ITC)
1 2 3 4 5 6 7 8 9 10 11 12 1 14 15 16 17 18 19
3
6A. 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 received
Description Value of supplies received from
Composition taxable Exempt supply Nil Rated supply Non GST
person supply
1 2 3 4 5
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
ISD ISD Credit received Amount of eligible ITC
GSTIN of ISD Document
Details
No. Date Integrated Central State/ Cess Integrated Central State/UT Cess
Tax Tax UT Tax Tax Tax
Tax
1 2 3 4 5 6 7 8 9 10 11
8A. ISD Invoice
8B. ISD Credit Note
216
9. TDS and TCS Credit received
GSTIN of Gross Sales Net Value Amount
Deductor / Value Return
Integrated Central State Tax /UT
GSTIN of e-
Tax Tax Tax
Commerce
Operator
1 2 3 4 5 6 7
9A. TDS
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate Gross Place of Amount
Advance supply
Paid (Name of Integrated Central State/UT Tax Cess
State/UT) Tax Tax
1 2 3 4 5 6 7
(I) Information for the current month
10A. 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]
Amendment relating to information furnished
Month 10A(1) 10A(2) 10(B1) 10B(2)
in S. No.(select)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC To be added to Amount of ITC
217
or reduced from Integrated Central State/UT CESS
output liability Tax Tax Tax
1 2 3 4 5 6
A. Information for the
current tax period
(a) Amount in terms of rule To be added
37(2)
(b) Amount in terms of rule To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42 To be added
(1) (m)
(d) Amount in terms of rule To be added
43(1) (h)
(e) Amount in terms of rule 42 To be added
(2)(a)
(f) Amount in terms of rule To be reduced
42(2)(b)
(g) On account of amount paid To be reduced
subsequent to reversal of ITC
(h) Any other liability (Specify) ......
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment 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 Amount
reduce
from
Integrated Central State CESS
output
Tax Tax / UT
liability Tax
1 2 3 4 5 6
ITC claimed on mismatched/duplication of
(a) Add
invoices/debit notes
(b) Tax liability on mismatched credit notes Add
Reclaim on account of rectification of
(c) Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d) Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods Reduce
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current Reduce
tax period
218
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
(Optional Quantity value Taxable
Integrated Central State/UT Cess
if HSN is Value
Tax Tax Tax
furnished)
1 2 3 4 5 6 7 8 9 10 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 therefrom
Signatures....................................
Place: Name of Authorised Signatory
Date: Designation /Status
219
Instructions
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i) Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-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), or
d. Keep the transaction pending for action (if goods or services have
not been received)
(iv) After taking the action, recipient taxpayer will have to mention whether
he is eligible to avail credit or not and if he is eligible to avail credit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
(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.
220
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/ amen ded 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 re ported 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.
221
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
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)
GSTIN Invoice details Rate Taxable Amount of tax Place of
of value supply
supplier (Name of
No. Date Value Integrated Central State/ Cess
State/UT)
tax Tax UT Tax
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
GSTIN Invoice details Rate Taxable Amount of tax Place of
of value supply
supplier No. Date Value Integrated Central State/ Cess (Name of
Tax Tax UT Tax State/UT)
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 of
222
document document or details of value supply
original Debit / Credit (Name of
note State/UT)
GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess
Tax Tax Tax
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/ Cess
UT Tax
1 2 3 4 5 6 7
ISD Invoice eligible ITC
ISD Invoice ineligible ITC
ISD Credit note eligible ITC
ISD Credit note ineligible ITC
PART- C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of Amount Amount
Deductor / received Sales Net Value Integrated Central State Tax /UT
GSTIN of e- / Gross Return Tax Tax Tax
Commerce Value
Operator
1 2 3 4 5 6 7
7A. TDS
7B. TCS
223
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
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. Turnover
Sr. Type of Turnover Amount
No.
1 2 3
(i) Taxable [other than zero rated]
(ii) Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
Tax
(iv) Deemed exports
(v) Exempted
(vi) Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate Taxable Value Amount of Tax
Integrated Tax CESS
1 2 3 4
A. 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]
224
GSTIN of e-commerce operator
4.2 Intra-State supplies (Net supply for the month)
Rate Taxable Value Amount of Tax
Central Tax State /UT Tax Cess
1 2 3 4 5
A. 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
4.3 Tax effect of amendments made in respect of outward supplies
Rate Net differential value Amount of Tax
Integrated Central State/UT Tax Cess
tax Tax
1 2 3 4 5 6
(I) Inter-State supplies
A 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 supplies
A 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
225
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 Taxable Amount of tax
tax Value Integrated Tax Central Tax State/UT tax CESS
1 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 Differential Amount of tax
tax Taxable
Integrated Tax Central Tax State/UT Tax CESS
Value
1 2 3 4 5 6
(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD[Net
of debit notes/credit notes]
Description Taxable Amount of tax Amount of ITC
value
Integrated Central State/ CESS Integrated Central State/ CESS
Tax Tax UT Tax Tax UT
Tax Tax
1 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
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description Add to or Amount
226
reduce from Integrated Central State CESS
output tax tax / UT
liability tax
1 2 3 4 5 6
ITC claimed on mismatched/duplication
(a) Add
of invoices/debit notes
(b) Tax liability on mismatched credit notes Add
Reclaim on rectification of mismatched
(c) Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d) Reduce
credit note
Negative tax liability from previous tax
(e) Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in Reduce
current tax period
(g) Input Tax credit reversal/reclaim Add/Reduce
8. Total tax liability
Rate of Tax Taxable value Amount of tax
Integrated Central State/UT Tax CESS
tax tax
1 2 3 4 5 6
8A. 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 Central tax State/ UT Tax
tax
1 2 3 4
(a) TDS
(b) TCS
10. Interest liability (Interest as on ...............)
On account of Output ITC On Undue Credit of Interest Delay in Total
227
liability claimed on account excess interest on liability payment interest
on mismatched of other claims or rectification carry of tax liability
mismatch invoice ITC excess of forward
reversal reduction mismatch
[refer sec
50(3)]
1 2 3 4 5 6 7 8 9
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
11. Late Fee
On account of Central Tax State/UT tax
1 2 3
Late fee
Part B
12. Tax payable and paid
Description Tax Paid Paid through ITC Tax Paid
payable in
cash Integrated Central State/UT Cess
Tax Tax Tax
1 2 3 4 5 6 7 8
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description Amount payable Amount Paid
1 2 3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
228
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
(c) 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 Tax paid through ITC Interest Late
in cash fee
Integrated tax Central Tax State/UT Tax Cess
1 2 3 4 5 6 7 8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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.
Signatures of Authorised Signatory
.................................
Place ............... Name of Authorised Signatory
............................
Date ................ Designation
/Status..........................................
229
Instructions:-
1. Terms Used :-
a) GSTIN :- Goods and Services Tax Identification Number
b) TDS :- Tax Deducted at source
c) 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.
230
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-10as 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.
231
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
232
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1. GSTIN
2. Legal name of the registered person Auto Populated
3.1 Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies Total Taxable Integrated Central State/UT Tax Cess
value Tax Tax
1 2 3 4 5 6
(a) Outward taxable supplies (other than zero rated, nil
rated and exempted)
(b) Outward taxable supplies (zero rated )
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Place of Supply
Total Taxable value Amount of Integrated Tax
(State/UT)
1 2 3 4
Supplies 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 Cess
1 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
(C) 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 supplies
233
1 2 3
From a supplier under composition scheme, Exempt and Nil rated
supply
Non GST supply
6.1 Payment of tax
Description Tax Paid through ITC Tax paid Tax/Cess Interest Late
payable Integrated Central State/UT Cess TDS./TCS paid in Fee
Tax Tax Tax cash
1 2 3 4 5 6 7 8 9 10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details Integrated Tax Central Tax State/UT Tax
1 2 3 4
TDS
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 invoices
2)Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3)Amendment in any details to be adjusted and not shown separately.
234
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 Populated
3. (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
GSTIN Invoice details Rate Taxable Amount of Tax Place of
of value supply
supplier (Name of
No. Date Value Integrated Central State/UT CESS
State/UT)
Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11
4A. 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 Revised details of Rate Taxabl Amount Place
invoice invoice e value of
supply
GSTIN No. Date GSTI No. Date Value Integrate Central State/UT Cess (Name
N d Tax Tax Tax of
State/
UT)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
235
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 Tax
1 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 Turnover Central State/UT
tax Tax Tax
1 2 3 4 5 6 7 8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate Gross Place of supply Amount
Advance (Name of State
Integrated Central State/ UT Tax Cess
Paid /UT)
Tax Tax
1 2 3 4 5 6 7
(I) Information for the current quarter
8A. 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). Inter-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Amendment relating to information 8A(1) 8A(2) 8B(1) 8B(2)
Year Quarter
furnished in S. No.(select)
236
9. TDS Credit received
GSTIN of Deductor Gross Value Amount
Central Tax State/UT Tax
1 2 3 4
10. Tax payable and paid
Description Tax amount payable Pay tax amount
1 2 3
(a) Integrated
Tax
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description Amount Amount Paid
payable
1 2 3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) 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
(c) State/UT Tax
237
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[tobe populated after payment of tax and submissions of return]
Description Tax paid in cash Interest Late fee
1 2 3 4
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
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 Authorised Signatory
Place Name of Authorised Signatory
Date Designation /Status
238
Instructions:-
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
(b) TDS: Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 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 det ails 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.
10. [ For the tax periods July, 2017 to September, 2017 and October, 2017 to December,
2017, serial 4A of Table 4 shall not be furnished]47
47
Inserted vide Notification No. 45/2017-Central Tax dated 13.10.2017
239
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
GSTIN Invoice details Rate Taxable Amount of tax Place of
of value supply
supplier (Name of
No. Date Value Integrated Central State/UT Cess State/UT)
Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11
3A. 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 Revised details of Rate Taxable Amount of tax Place of
document document or details value supply
of original Debit / (Name of
Credit Note State/UT)
GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess
Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
5. TDS Credit received
240
GSTIN of deductor Gross value Amount of tax
Central Tax State/UT Tax
1 2 3 4
241
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
(c) Validity period of registration Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
Details of bill of entry Taxable Amount
Rate available
value
No. Date Value Integrated Tax Cess Integrated Tax Cess
1 2 3 4 5 6 7 8 9
4. Amendment in the details furnished in any earlier return
Original Revised details Differential
details ITC (+/_)
Bill of Bill of entry Rate Taxable Amount Amount of ITC
entry value available
No Date No Date Value Integrated Cess Integrated Cess Integrated Cess
Tax Tax tax
1 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 of
UIN No. Date Value value Integrated Central State Cess Supply
Tax Tax / (Name of
UT State/UT)
Tax
242
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 Invoice details Rate Taxable Amount
Supply Value
No. Date Value Integrated Tax Cess
(State/UT)
1 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 Amount
value
Integrated Central State /UT Tax Cess
1 2 Tax
3 Tax
4 5 6
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof]
Details of original Revised details of Rate Taxable Amount Place of
document document or Value supply
details of original
Debit/Credit Notes
GSTIN No. Date GSTI No. Date Value Integrated Central State / Cess
N Tax Tax UT Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
8A. 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]
243
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax Total Amount
taxable Integrated Tax Central State / UT Cess
value Tax Tax
1 2 3 4 5 6
Tax 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
Amount of tax
Taxable
Rate of Tax Integrated Central State/UT
value CESS
Tax Tax Tax
1 2 3 4 5 6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description Tax Paid in Paid through ITC Tax
payable cash Paid
Integrated Cess
tax
1 2 3 4 5 6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description Amount payable Amount paid
1 2 3
I Interest on account of
(a) Integrated
244
tax
(b) Central Tax
(c) 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
(c) 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 Tax paid through ITC Interest Late fee
cash Integrated tax Cess
1 2 3 4 5 6
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
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.
Signatures of Authorised Signatory
Place ............... Name of Authorised Signatory
Date ................ Designation /Status
245
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 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; and
iii. For all B to C supplies (whether inter-State or intra-State) where
invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies shall be filed in Table 7.
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; and
iii. 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.
246
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 Rate of Taxable value Integrated tax Cess
supply tax
(State/UT)
1 2 3 4 5
5A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)
Month Place of Rate of Taxable value Integrated tax Cess
supply tax
(State/UT)
1 2 3 4 5 6
6. Calculation of interest, penalty or any other amount
Sr. No. Description Amount of tax due
Integrated tax CESS
1 2 3 4
1. Interest
247
2. Others (Please specify)
Total
7. Tax, interest, late fee and any other amount payable and paid
Sr. No. Description Amount payable Debit Amount paid
Integrated CESS entry no. Integrated CESS
tax tax
1 2 3 4 5 6 7
1. Tax Liability
(based on Table
5 & 5A)
2. Interest (based on
Table 6)
3. Others (Please
Specify)
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
Place Name of Authorised Signatory
Date
Designation /Status
248
Form GSTR-6
[See rule 65]
Return for input service distributor
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable Amount of Tax
of value
supplier
No Date Value Integrated Central State / UT CESS
tax Tax Tax
1 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 Central State / UT CESS
tax Tax Tax
1 2 3 4 5
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
5. Distribution of input tax credit reported in Table 4
GSTIN of ISD invoice Distribution of ITC by ISD
recipient/State, if
No. Date Integrated Central State / CESS
recipient is unregistered
Tax Tax UT Tax
1 2 3 4 5 6 7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
249
6. Amendments in information furnished in earlier returns in Table No. 3
Original details Revised details
GSTIN No. Date GSTIN Rate Taxable Amount of Tax
of of Invoice/debit value
supplier supplier note/credit note
details
No Date Value Integrated Central State / CESS
tax Tax UT
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
6A. 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 Central State/ Cess
tax Tax UT Tax
1 2 3 4 5
7A. 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 of ISD credit ISD invoice Input tax distribution by ISD
recipient no.
No. Date No. Date Integrated Central State CESS
Tax Tax Tax
1 2 3 4 5 6 7 8 9
8A. 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)
250
Original input tax credit Re-distribution of input tax credit to the correct recipient
distribution
GSTIN ISD invoice ISD credit GSTIN ISD Input tax credit redistributed
of detail note of new invoice
original No. Date No Date recipient No. Date Integrated Central State CESS
recipient Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12
9A. 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 4
Late 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)
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 Authorised Signatory
Place Name of Authorised Signatory
Date Designation /Status
251
Instructions:-
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Number
b. ISD :- Input Service Distributor
c. 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.
252
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
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)
GSTIN Invoice details Rate Taxable Amount of Tax
of value
supplier
No Date Value Integrated Central Tax State / UT Cess
tax Tax
1 2 3 4 5 6 7 8 9 10
4. Debit / Credit notes (including amendments thereof) received during current tax
period
Details of original Revised details of document or details of Debit / Credit Note
document
GSTIN of No. Date GSTIN No. Date Value Rate Taxable Amount of tax
supplier of value Integrated Central State / Cess
supplier tax Tax UT
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
253
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)
GSTIN Amount paid to deductee on Amount of tax deducted at source
of which tax is deducted
Integrated Central Tax State/UT
deductee
Tax Tax
1 2 3 4 5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details Revised details
Month GSTIN of Amount paid to GSTIN Amount paid to Amount of tax deducted at source
deductee deductee on of deductee on
Integrated Central State/UT
which tax is deductee which taxis
Tax Tax Tax
deducted deducted
1 2 3 4 5 6 7 8
5. Tax deduction at source and paid
Description Amount of tax deducted Amount paid
1 2 3
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description Amount payable Amount paid
1 2 3
254
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) 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
(c) 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 fee
1 2 3 4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
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 Authorised Signatory
Place: Name of Authorised Signatory
Date: Designation /Status
255
Instructions
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax
periods.
4. Return cannot be filed without full payment of liability.
256
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 Amount of Tax deducted at source (Rs.)
tax deducted Integrated Tax Central State /UT
Tax Tax
1 2 3 4
Signature
Name
Designation
Office -
257
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
(Amount in Rs. for all Tables)
GSTIN Details of supplies made which attract TCS Amount of tax collected at source
of the
Gross value Value of Net amount Integrated Central Tax State /UT Tax
supplier
of supplies supplies liable for TCS Tax
made returned
1 2 3 4 5 6 7
3A. 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 details
Month GSTIN GSTIN Details of supplies made which Amount of tax collected at
of of attract TCS source
supplier supplier Gross value Value of Net Integrated Central State/UT
of supplies supply amount Tax Tax Tax
made returned liable for
TCS
1 2 3 4 5 6 7 8 9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of Amount Amount of interest
in Integrated Central State /UT
default Tax Tax Tax
258
1 2 3 4 5
Late payment of TCS amount
6. Tax payable and paid
Description Tax payable Amount paid
1 2 3
(a) Integrated
Tax
(b) Central Tax
(c) State / UT
Tax
7. Interest payable and paid
Description Amount of Amount paid
interest payable
1 2 3
(a) Integrated tax
(b) Central Tax
(c) 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
(c) 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 Interest
1 2 3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
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 Authorised Signatory
259
Place: Name of Authorised Signatory
Date: Designation /Status
Instructions:-
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Number
b. 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.
260
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Month
1 UIN
.
2. Name of the person having Auto
UIN populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN Invoice/Debit Rate Taxable Amount of tax
of Note/Credit Note value
supplier details
No Date Value Integrated Central State/ CESS
tax Tax UT Tax
1 2 3 4 5 6 7 8 9 10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated Central Tax State/ UT Tax CESS
tax
1 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 Signature
Name of Authorised Signatory
Date
Designation /Status
261
Instructions:-
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Number
b. 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.
262
Form GST PCT - 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part A
State /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
State
2. State/UT
3. Date of application
4 Enrolmentsoughtas:
(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 Officials
5. 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/ State
7.1 Date of Retirement
7.2 Designation of the post held at the time of Scanned copy of Pension Certificate issued by AG office or any
retirement other document evidencing retirement
8. Applicant Details
8.1 Full name as per PAN
263
8.2 Father's Name
8.3 Date of Birth
8.4 Photo
8.5 Gender
8.6 Aadhaar
8.7 PAN < Pre filled from Part A>
8.8 Mobile Number
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
Consent
I on behalf of the holder of Aadhaar number 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.
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 < 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 :
264
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.
265
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 the
Enrolment Authority
Name and Designation.
Centre / State
266
Form GST PCT-03
[See rule 83(4)]
Reference No. Date
To
Name
Address of the Applicant
GST 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)
267
Form GST PCT-04
[See rule 83(4)]
Reference No. Date-
To
Name
Address
EnrollmentNumber
Order of rejection of enrolment as GST Practitioner
This 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 <>.
Signature
Name
(Designation)
268
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
PART-A
Sir/Madam
I/We >:
Sr. List of Activities Check box
No.
1. 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 signatory
Name
Designation/Status
Date
Place
269
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
Name
Date Enrolment No.
270
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Note/Credit Note ITC/Output Liability Interest
State
Month Date Number Taxable Value Integrated Central / UT Cess Integrated Central State Cess
A. Finally Accepted Input Tax Credit
A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September Nil
2 September Nil
A.2 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 October
1 August Nil
2 August Nil
A.3 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.
1 Month Refund
2 Month Refund
B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
B.1 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 October
1 July Two Months
2 July Two Months
B.2 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 October
1 August One Month
2 August One Month
B.3 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 October
1 August One Month-high
2 August One Month-high
271
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1 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 November
1 August Two Months
2 August Two Months
C.2 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 November
1 September One Month
2 September One Month
C.3 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 November
1 September One Month-high
2 September One Month-high
D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.1 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 November
1 September Nil/Two Months
2 September Nil/Two Months
272
Form GST PMT 01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(PartI: 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. Date Reference Ledger Description Type of Amount debited / credited (Central Tax/State Balance (Payable)
No. (dd/mm/ No. used for Transaction Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated
yyyy) discharging [Debit (DR)
Tax/CESS/Total)
(Payable)] /
liability Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total
[Credit (CR)
(Paid)/]
1 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.
273
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.
274
Form GST PMT 01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(PartII: 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 Reference Tax Ledger Descripti Type of Amount debited/credited (Central Tax/State Balance (Payable)
(dd/ No. Period, used for on Transaction Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated
mm/ if dischargi [Debit (DR)
Tax/CESS/Total)
(Payable)] /
yyyy) applica ng Ta Interes Penalt Fe Other Total Ta Interes Penalt Fe Other Tota Status
[Credit (CR)
ble liability x t y e s x t y e s l (Staye
(Paid)] /
Reduction d /Un-
(RD)/ Refund stayed
adjusted (RF)/] )
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
275
Note
1. All liabilitiesaccruing, 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 maystill 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.
276
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 Date Refere Tax Description Transaction Credit / Debit Balance available
No. (dd/m nce Period, (Source of Type
m/ No. if any credit & [Debit (DR) Central State UT Integr CESS Total Central State UT Integr CESS Total
yyyy) purpose of / Credit Tax Tax Tax ated Tax Tax Tax ated
utilisation)
(CR)] Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Balance of Provisional credit
Sr. Tax period Amount of provisional credit balance
No. Central State UT Tax Integrated Cess Total
Tax Tax Tax
1 2 3 4 5 6 7 8
277
Mismatch credit (other
Sr. Tax period Amount of mismatch credit
than reversed)
No. Central State UT Tax Integrated Cess Total
Tax Tax Tax
1 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.
278
Form GST PMT 03
[See rules86(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 any
4. 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 ledger
7. Debit entry no. and date -
8. Application reference no. and date
9. No. and date of order vide which refund was rejected
10. Amount of credit -
Sr. No. Act (Central Amount of credit (Rs.)
Tax/State Tax Interest Penalty Fee Other Total
Tax/ UT
TaxIntegrated
Tax/ CESS)
1 2 3 4 5 6 7 8
Signature
Name
279
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 a nd Services
Tax(Compensation to States)
280
Form GST PMT 04
[See rules85(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 Credit ledger Cash ledger Liability register
which discrepancy
noticed
5. Details of the discrepancy
Date Type of tax Type of Amount involved
discrepancy
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6. Reasons, if any
7. 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.
Signature
281
Place Name of Authorized Signatory
Date 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)
282
Form GST PMT 05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id
Name (Legal)
Trade name, if any
Period - From ------- To -------- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Sr. Date of Time Reportin Referenc Tax Descriptio Type of Amount debited / credited (Central Tax/State Balance
No deposit of g date e No. Period, if n Transactio Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated
. /Debit deposi (by applicabl n Tax/CESS/Total)
(dd/mm t bank) e [Debit Ta Interes Penalt Fe Other Tota Ta Interes Penalt Fe Other Tota
/ yyyy) (DR) / x t y e s l x t y e s l
Credit
(CR)]
1 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.
283
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 appealor 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)
284
Form GST PMT 06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN <> Challan Expiry Date --
of information>>
GSTIN <>
populated>>
Name <> Mobile No. <>
(Legal)
Address <>
Details of Deposit (All Amount in Rs.)
Government Major Minor Head
Head Tax Interest Penalty Fee Others Total
Central
Tax
(----)
Government of
Integrated
India
Tax
(----)
CESS
(----)
Sub-Total
State (Name) State Tax
285
(----)
UT (Name) UT Tax
(----)
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
e-Payment Over the Counter (OTC)
(This will include all modes of e-payment
Bank (Where cash or instrument is
such as CC/DC and net banking. Taxpayer
proposed to be deposited)
will choose one of this)
Details of Instrument
Cash Cheque Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN)
Name of beneficiary bank Reserve Bank f India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
286
Date
Paid Challan Information
GSTIN
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.
287
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 CC/DC NEFT/RTGS OTC
banking
7. Instrument detail, for OTC Cheque / Date Bank/branch on which
payment only Draft No. drawn
8. 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 UT Tax Integrated Cess
288
Tax Tax
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.
Signature
Place Name of Authorized Signatory
Date Designation /Status..................
Note
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if 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).
289
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
registered person and other registered taxable person)
1. GSTIN /
Temporary ID
2. Legal Name
3. Trade Name, if
any
4. Address
5. Tax period From To
(if applicable)
6. Amount of Act Tax Interest Penalty Fees Others Total
Refund Claimed
(Rs.)
Central
tax
State / UT
tax
Integrated
tax
Cess
Total
7. Grounds of (a) Excess balance in Electronic Cash Ledger
refund claim (b) Exports of services- with payment of tax
(select from (c) Exports of goods / services- without payment of tax (accumulated ITC)
drop down) (d) On account of order
Sr. Type of order Order Order Order Payment
No. no. date Issuing reference
Authority no., if any
(i) Assessment
(ii) Provisional
assessment
(iii) Appeal
(iv) Any other
order
(specify)
(e) ITC accumulated due to inverted tax structure
[clause (ii) of first proviso to section 54(3)]
(f) On account of supplies made to SEZ unit/ SEZ developer
(with payment of tax)
(g) On account of supplies made to SEZ unit/ SEZ developer
(without payment of tax)
(h) Recipient of deemed export
(i) Tax paid on a supply which is not provided, either wholly or partially,
and for which invoice has not been issued (tax paid on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held to be inter-
State supply and vice versa(change of POS)
(k) Excess payment of tax, if any
290
(l) Any other (specify)
8. Details of Bank Name of Address IFSC Type of account Account No.
account bank of branch
9. Whether Self-Declaration filed by Applicant u/s Yes No
54(4), if applicable
DECLARATION [second proviso to section 54(3)]
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
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit 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
DECLARATION [rule 89(2)(f)]
I 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
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been reported in
statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being
claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed
for the said tax period.
Signature
Name
Designation / Status
291
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (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.
Signature
Name
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
10. Verification
I/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.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
(Amount in Rs.)
Turnover of Tax payable on Adjusted total Net input tax credit Maximum refund
inverted rated such inverted turnover amount to be claimed
supply of goods rated supply of [(1×4÷3)-2]
goods
1 2 3 4 5
292
Statement- 248 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. Invoice details Integrated tax Cess BRC/ FIRC Integrated Integrated Net
No. No. Date Value Taxable Amt. No. Date tax and tax and Integrated
value cess cess tax and
involved involved cess
in debit in credit (6+7+10 -
note, if note, if 11)
any any
1 2 3 4 5 6 7 8 9 10 11 12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type:Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No. Invoice details Goods/ Shipping bill/ Bill of export EGM Details BRC/ FIRC
No. Date Value Services Port code No. Date Ref No. Date No. Date
(G/S)
1 2 3 4 5 6 7 8 9 10 11 12
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) calculation of refund
amount
(Amount in Rs.)
Turnover of zero rated Net input tax credit Adjusted total Refund amount
supply of goods and turnover (1×2÷3)
services
1 2 3 4
Statement-449 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
tax)
(Amount in Rs.)
GSTIN Invoice details Shipping Integrated Tax Cess Integrated Integrated Net
of bill/ Bill of tax and tax and Integrated
recipient export/ cess cess tax and
Endorsed involved involved cess
invoice by in debit in credit (8+9+10
48
Substituted to include the entries corresponding to Cess vide Notf No 47/2017-Central Tax dt 18.10.2017
49
Substituted to include the entries corresponding to Cess vide Notf No 47/2017-Central Tax dt 18.10.2017
293
SEZ note, if note, if 11)
No. Date Value No. Date Taxable Amt. any any
Value
1 2 3 4 5 6 7 8 9 10 11 12
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No. Invoice details Goods/ Services Shipping bill/ Bill of export/
(G/S) Endorsed invoice no.
No. Date Value No. Date
1 2 3 4 5 6 7
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of
tax (accumulated ITC) calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax credit Adjusted total Refund amount
supply of goods and turnover (1×2÷3)
services
1 2 3 4
Statement-6 [rule 89(2)(j)]
Refund Type:On account of change in POS of the supplies (inter-State to intra-State and
vice versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
Date:
(Amount in Rs.)
GSTIN/ Details of invoices covering transaction considered as intra State Transaction which were held inter State /
UIN / inter-State transaction earlier intra-State supply subsequently
Name
Invoice details Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of
(in case tax tax UT Supply tax tax UT Supply
B2C) No. Date Value Taxable tax tax
Value
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
294
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period ARN of return Date of Tax Payable
filing
return Integrated tax Central State/ Cess
tax UT tax
1 2 3 4 5 6 7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (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 account and other relevant
records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note - This Certificate is not required to be furnished by the applicant, claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54 of the Act.
295
Instructions
18. Terms used:
h. B to C: From registered person to unregistered person
i. EGM: Export General Manifest
j. GSTIN: Goods and Services Tax Identification Number
k. IGST: Integrated goods and services tax
l. ITC: Input tax credit
m. POS: Place of Supply (Respective State)
n. SEZ: Special Economic Zone
o. Temporary ID: Temporary Identification Number
p. UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in FORM GST RFD-02will be issued if the application is found
complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through
this application.
6. Bank account details should be as per registration data. Any change in bank details shall
first be amended in registration particulars before quoting in the application.
7. Declarationshall be filed in cases wherever required.
8. `Net input tax credit'means input tax credit availed on inputs during the relevant period
for the purpose of Statement-1 and will include ITC on input services also for the purpose of
Statement-3A and 5A.
9. `Adjusted total turnover' means the turnover in a State or a Union territory, as defined
under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated
supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in
GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of export
of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
296
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. `Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4)
297
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1. GSTIN / Temporary
ID
2. Legal Name
3. Trade Name, if any
4. Address
5. Tax period From To
(if applicable)
6. Amount of Refund Act Tax Interest Penalty Fees Others Total
Claimed(Rs.)
Central tax
State / UT tax
Integrated tax
Cess
Total
7. Grounds of Refund (a) Excess balance in Electronic Cash Ledger
Claim (select from (b) Exports of services- with payment of tax
drop down) (c) Exports of goods / services- without payment of tax (accumulated ITC)
(d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to
section 54(3)]
(e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g) Recipient of deemed export
DECLARATION [second proviso to section 54(3)]
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
DECLARATION [section 54(3)(ii)]
I 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
DECLARATION [rule 89(2)(f)]
298
I 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- DECLARATION [rule 89(2)(l)]
I/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.
Signature
Name
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or
clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/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.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
54(3)]
(Amount in Rs.)
Turnover of Tax payable on Adjusted total Net input tax credit Maximum refund
inverted rated such inverted turnover amount to be claimed
supply of goods rated supply of [(1×4÷3)-2]
goods
1 2 3 4 5
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply Net input tax credit Adjusted total Refund amount
of goods and services turnover (1×2÷3)
1 2 3 4
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax
(accumulated ITC) calculation of refund amount
299
(Amount in Rs.)
Turnover of zero rated supply Net input tax credit Adjusted total Refund amount
of goods and services turnover (1×2÷3)
1 2 3 4
300
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
ARN
1.
GSTIN / Temporary
2.
ID
Legal Name
3.
Filing Date
4.
Reason of Refund
5.
Financial Year
6.
Month
7.
8. Order No.:
9. Order issuance Date:
10. Payment Advice No.:
11. Payment Advice Date:
Drop down: Taxpayer / Consumer Welfare Fund
12. Refund Issued To :
13. Issued by:
14. Remarks:
Drop Down: RFD- 04/ 06/ 07 (Part A)
15. Type of Order
16. Details of Refund Amount (As per the manually issued Order):
Descripti Integrated Tax Central Tax State/ UT tax Cess
on
Interest
Interest
Interest
Interest
Penalty
Penalty
Penalty
Penalty
Others
Others
Others
Others
Total
Total
Total
Total
Fees
Fees
Fees
Fees
Tax
Tax
Tax
Tax
a. Refund
amoun
t
claime
d
b. Refund
Sancti
oned
on
provisi
onal
basis
c. Remai
ning
Amou
nt
301
d. Refund
amoun
t in-
admiss
ible
e. Gross
amoun
t to be
paid
f. Interes
t (if
any)
g. Amou
nt
adjuste
d
against
outstan
ding
deman
d
under
the
existin
g law
or
under
the Act
h. Net
amoun
t to be
paid
17. Attachments (Orders) RFD-04; RFD- 06; RFD 07 (Part A)
Date: Signature (DSC):
Place: Name:
Designation:
Office Address: "
302
FORM-GST-RFD-02
[See rules90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
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 Details
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
303
Tax Interest Penalty Fees Others Total
Central Tax
State /UT tax
Integrated Tax
Cess
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST Sys tem Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
304
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Reference No. : Date:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
Subject: Refund Application Reference No. (ARN) ............Dated ...............-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.
2.
Other { 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:
305
FORM-GST-RFD-04
[See rule 91(2)]
Sanction Order No: Date:
To
___________ (GSTIN)
___________ (Name)
____________ (Address)
Provisional Refund Order
Refund Application Reference No. (ARN) ............Dated ............... -
Acknowledgement No. ............Dated ..................
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis:
Sr. Description Central State /UT Integrated Tax Cess
No Tax tax
Amount of refund
i.
claimed
10% of the amount
ii.
claimed as refund
(to be sanctioned later)
Balance amount (i-ii)
iii.
Amount of refund
iv.
sanctioned
Bank Details
Bank Account No. as per
v.
application
306
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
307
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
Payment Advice No: - Date:
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No. ...............
Order Date................
GSTIN/ UIN/ Temporary ID <>
Name: <>
Refund Amount (as per Order):
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
Net Refund
amount
sanctioned
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
Bank Account no as per application
i.
308
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
v.
Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
309
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Order No.: Date:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
Show cause notice No. (If applicable)
Acknowledgement No. ............ Dated .........
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
310
applicable)
3. Refund amount inadmissible
<>
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
6. Net amount to be paid
Note `T' stands Tax; `I' stands for Interest; `P' stands for Penalty; `F' stands for Fee and `O' stand s 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;
(c) 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):
311
Place: Name:
Designation:
Office Address:
312
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Reference No. Date:
To
___________ (GSTIN/UIN/Temp.ID No.)
___________ (Name)
____________ (Address)
Acknowledgement No. ............ Dated................
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 Central State/ UT Cess
Tax Tax Tax
Amount of Refund claimed
i.
Net Refund Sanctioned on Provisional Basis
ii.
(Order No...date)
Refund amount inadmissible rejected
iii.
<>
Refund admissible (i-ii-iii)
iv.
Refund adjusted against outstanding demand
v.
(as per order no.) under existing law or under
this law. . Demand Order No...... date......
Balance amount of refund Nil Nil Nil
vi.
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
313
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. Refund Calculation Integrated Central State/UT Tax Cess
No. Tax Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
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:
314
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
SCN No.: Date:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
ACKNOWLEDGEMENT No......
ARN............ Dated ...............
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 Amount Inadmissible
refund from the drop down)
i.
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:
315
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date:
1. Reference No. of Date of
Notice 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. 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
Place
Date --- DD/MM/YYYY
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
316
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 To
5. Amount of Refund Claim :
Amount
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I _______ 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 Authorised
Signatory:
Place: Name:
Designation / Status
317
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 Undertaking
4. Details of bond furnished
Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and
branch
1 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
Name
Designation / Status -------
Date ----------
318
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
319
Accepted by me this.............................day of ......................... (month).......... ............... (year)
......................................of ................. (Designation)
for and on behalf of the President of India.".
320
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 96A)
To
The 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;
(c) 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 Occupation
Date
Place
Accepted by me this.............................day of ......................... (month)....................... .. (year)
......................................of .................
(Designation)
for and on behalf of the President of India
321
Form GST ASMT - 01
[See rule 98(1)]
Application for Provisional Assessment under section60
1.GSTIN
2. Name
3. Address
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. HSN Name of Tax rate Valuatio Average
No. commodity n monthly
Centra State Integrate Ces
/service turnover
l tax / d tax s
of the
UT commodit
tax y / service
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
Signatory
Name
Designation / Status -------
Date -----
322
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 --->>.
Signature
Name
Designation
323
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 Notice No. Notice date
information sought
4. 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 / Status
Date
324
Form GST ASMT 04
[See rule 98(3)]
Reference No.: ............ Date
To
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.
Signature
Name
Designation
325
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 date
4. Details of the security furnished
Sr. No. Mode Reference no. / Date Amount Name of Bank
Debit entry no.
(for cash payment)
1 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 guaranteeis 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
Name
Designation / Status -------
Date ----------
326
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 taxon
.................................. (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 ofSection
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 bankguarantee 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).
327
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1) Name and Address Occupation
(2) Name and Address Occupation
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./ Governor of ............... (state)".
328
Form GST ASMT - 06
[See rule 98(5)]
Reference No.: Date:
To
GSTIN -
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 --->>.
Signature
Name
Designation
329
Form GST ASMT 07
[See rule 98(5)]
Reference No.: ............ Date
To
GSTIN
Name
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
330
Form GST ASMT - 08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished ARN Date
4. Details of the security to be withdrawn
Sr. No. Mode Reference no. / Date Amount Name of Bank
Debit entry no. (for
cash payment)
1 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
Name
Designation / Status -
Date -
331
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
332
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 proceedingsin accordance with law may be initiated against
youwithout making any further reference to you in this regard.
Signature
Name
Designation
333
Form GST ASMT - 11
[See rule 99(2)]
Reply to the notice issued under section61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice Reference No. Date
4. Tax Period
5. Reply to the discrepancies
Sr. 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
Name
Designation / Status -------
Date
334
Form GST ASMT12
[See rule 99(3)]
Reference No.: Date:
To
GSTIN
Name
Address
Tax period - F.Y. -
ARN - Date -
Order of acceptance of reply against the notice issued under section61
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.
Signature
Name
Designation
335
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
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. Tax Period Act Tax Interest Penalty Others Total
No.
1 2 3 4 5 6 7 8
Total
Please note that interest has been calculatedupto 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.
Signature
Name
Designation
336
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 -
OR
It 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
337
Form GST ASMT - 15
[See rule 100(2)]
Reference No.: Date:
To
Temporary ID
Name
Address
Tax 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.
OR
The 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 any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
(Amount in Rs.)
Sr No. Tax Act Tax Interest Penalty Others Total
Period
1 2 3 4 5 6 7 8
Total
Please note that interest has been calculatedupto 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.
Signature
Name
338
Form GST ASMT - 16
[See rule 100(3)]
Reference No.: Date:
To
GSTIN/ID
Name
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:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No. Tax Act Tax Interest, Penalty Others Total
Period if any
1 2 3 4 5 6 7 8
Total
Please note that interest has been calculatedupto 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.
Signature
Name
339
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 order
4. Tax Period, if any
5. 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 -
340
Form GST ASMT - 18
[See rule 100(5)]
Reference No.: Date:
GSTIN/ID
Name
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.
OR
The reply furnished by you vide application referred above has not been found to be in order
for the following reasons:
<>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
Signature
Name
Designation
341
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
completionof 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 ...
Name
Designation ............................
342
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
Integrated tax Central tax State /UT tax Cess
of
Tax
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 ............................
343
Form GST ADT - 03
[See rule 102(1)]
Reference No.: Date:
To,
----------------------------------------------------
GSTIN ...........................................
Name .............................................
Address ..........................................
Tax period - F.Y.(s) - ...................................
Communicationto 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 ............................
344
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
Integrated tax Central tax State /UT tax Cess
of
Tax
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 ............................
345
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1. GSTIN Number, if any/ User-id
2. Legal Name of Applicant
3. Trade Name of Applicant
(Optional)
4. Status of the Applicant [registered
/ un-registered]
5. Registered Address / Address
provided while obtaining user id
6. Correspondence address, if
different from above
7. Mobile No. [with STD/ISD code]
8. Telephone No. [with STD/ISD
code]
9. Email address
10. Jurisdictional Authority <>
11. i. Name of Authorised Optional
representative
ii. Mobile No. iii. Email
Address
12. 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)
13. 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
346
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
14. Question(s) on which advance
ruling is required
15. Statement of relevant facts having
a bearing on the question(s) raised.
16. Statement containing the
applicant's interpretation of law
and/or facts, as the case may be, in
respect of the aforesaid question(s)
(i.e. applicant's view point and
submissions on issues on which
the advance ruling is sought).
17. I hereby declare that the question raised in the application is not (tick) -
a. Already pending in any proceedings in the applicant's case under any of the provisions of the Act
b. Already decided in any proceedings in the applicant's case under any of the provisions of the Act
18. Payment details Challan Identification Number (CIN)
Date -
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 ___________________ (designation) and that I am competent to make
this application and verify it. Signature
Place _______________________ Name of Applicant/Authorised Signatory
Date _______________________ Designation/Status
347
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No. Particulars Remarks
1 Advance Ruling No.
2 Date of communication of the advance ruling DD/MM/YYYY
3 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/No
14. 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,
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; and
c. 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.
348
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 ___________________ (designation) and that I am competent to make
this application and verify it.
Signature
Place _________ Name of Appellant/Authorised Signatory
Date_________ Designation/ Status
349
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No. Particulars Remarks
1 Advance Ruling No.
2 Date of communication of the advance ruling DD/MM/YYYY
3 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 Yes/No
to be heard in person?
9. 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,
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; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
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 are correct. I am making this
application in my capacity as ___________________ (designation) and that I am competent to make
this application and verify it.
Signature
Place _________ Name and designation of the concerned officer /
jurisdictional officer
Date_________
350
Form GST APL - 01
[See rule 108(1)]
Appeal to Appellate Authority
1. 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 State/ UT tax Integrated Cess
tax tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person Yes / No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars Particulars Central State/ Integrated Cess Total amount
of demand/ tax UT tax
refund tax
Amount < total
a) Tax/ Cess
of > < total
demand < total >
b) Interest
created >
351
(A) < total
c) Penalty
>
< total
d) Fees
>
e) Other < total
charges >
< total
a) Tax/ Cess
>
< total
Amount b) Interest
>
of
< total < total
demand c) Penalty
> >
admitted
< total
(B) d) Fees
>
e) Other < total
charges >
< total
a) Tax/ Cess
>
< total
Amount b) Interest
>
of
< total < total
demand c) Penalty
> >
disputed
< total
(C) d) Fees
>
e) Other < total
charges >
15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars Cent State/ Inte Ces Total amount
ral UT tax grat s
tax ed
tax
<
Tax/ Cess total
>
a) Admitted < total
<
amount >
Interest total
>
Penalty
<
Fees total
>
<
Other
total
charges
>
b) Pre-deposit <
(10% of Tax/ Cess total
disputed tax) >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr. Description Tax Paid through Debit Amount of tax paid
No. payable Cash/ Credit entry no.
Central State/UT Integrated CESS
Ledger
tax tax tax
1 2 3 4 5 6 7 8 9
Integrated Cash Ledger
1.
tax Credit Ledger
Cash Ledger
2. Central tax
Credit Ledger
State/UT Cash Ledger
3.
tax Credit Ledger
Cash Ledger
4. CESS
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. Descriptio Amount payable Debi Amount paid
No n t
Integrate Centra State/U CES Integrate Centra State/U CES
. entry
d tax l tax T tax S d tax l tax T tax S
no.
1 2 3 4 5 6 7 8 9 10 11
1. Interest
2. Penalty
3. Late fee
Others
4.
(specify)
16. Whether appeal is being filed after the prescribed period - Yes / No
17. If `Yes' in item 17
(a) Period of delay
353
(b) Reasons for delay -
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.
Place:
Date:
Name of the Applicant:
354
Form GST APL 02
[See rule 108(3)]
Acknowledgment for submission of appeal
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: Signature>
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/Commissioner / Additional or Joint Commissioner
355
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 Integrated Cess
tax tax
a) 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 Particulars Central State/UT Integrated Cess Total
demand/refund, tax tax tax amount
if any Amount a) Tax/ < <
of Cess total total
356
demand > >
created, <
if any b) Interest total
(A) >
<
c) Penalty total
>
<
d) Fees total
>
<
e) Other
total
charges
>
<
a) Tax/
total
Cess
>
<
b) Interest total
>
Amount
< <
under
c) Penalty total total
dispute
> >
(B)
<
d) Fees total
>
<
e) Other
total
charges
>
Place:
Date:
Signature>
Name of the Applicant Officer:
Designation:
Jurisdiction:
357
Form GST APL 04
[Seerules113(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- Number- Date-
5. Appeal no. Date-
6. Personal Hearing
7. Order in brief-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Particul Central tax State/UT tax Integrated tax Cess Total
ars Disput Determi Disput Determi Disput Determi Disput Determi Disput Determi
ed ned ed ned ed ned ed ned ed ned
Amou Amount Amou Amount Amou Amount Amou Amount Amou Amount
nt nt nt nt nt
1 2 3 4 5 6 7 8 9 10 11
a) Tax
b)
Intere
st
c)
Penalt
y
d)
Fees
e)
Other
s
f)
Refun
d
Place:
Date:
358
Signature>
< Name of the Appellate Authority /Tribunal/
Jurisdictional Officer>
Designation:
Jurisdiction:
359
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 Integrated Cess
tax tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars Particulars Central State/UT Integrated Cess Total amount
of demand tax tax tax
a) Tax/
Amount <
b)
demanded/ total
Interest , >
>
if any <
c)
(A) total
Penalty
>
d) Fees
e) <
Other total
charges >
<
a) Tax/
total
Cess
>
<
b)
total
Interest
>
Amount
< <
under c)
total total
dispute Penalty
> >
(B)
<
d) Fees total
>
e) <
Other total
charges >
<
a) Tax/
total
Cess
>
<
b)
total
Interest
>
Amount < <
c)
admitted total total
Penalty
(C) > >
<
d) Fees total
>
e) <
Other total
charges >
14. Details of payment of admitted amount and pre-deposit:
(a)Details of amount payable :
Particulars Central State/UT Integrated Cess Total amount
tax tax tax
a) Admitted >
361
<
Interest total
>
<
Penalty total
>
<
Fees total
>
<
Other
total
charges
>
b) Pre-deposit <
(20% of Tax/ Cess total
disputed tax) >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the
disputed admitted tax and cess)
Sr. Description Tax Paid through Debit Amount of tax paid
No. payable Cash/ Credit entry
Integrated Central State/UT CESS
Ledger no.
tax tax tax
1 2 3 4 5 6 7 8 9
Cash Ledger
Integrated
1. Credit
tax Ledger
Cash Ledger
Central
2. Credit
tax Ledger
Cash Ledger
State/UT
3. Credit
tax Ledger
Cash Ledger
4. CESS Credit
Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr. Description Amount payable Debit Amount paid
No. entry
Integrated Central State/UT Integrated Central State/UT
CESS no. CESS
tax tax tax tax tax tax
1 2 3 4 5 6 7 8 9 10 11
1. Interest
362
2. Penalty
3. Late fee
Others
4.
(specify)
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.
Place:
Date:
Signature>
Name of the Applicant:
Designation /Status:
363
Form GST APL 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No. Particulars
1 AppealNo. - 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 waspassed(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
364
case may be-
Whether the decision or order appealed against involves any question relating to
place of supply -
13
Yes No
In case of cross-objections filed by a person other than the Commissioner of
14
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
365
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
16
(i) Amount of tax demand dropped or reduced for
the period ofdispute
(ii)
Amount of interest demand dropped or
reduced for the period ofdispute
(iii)
Amount of refund sanctioned or allowed for
the period ofdispute
(iv) Whether no or lesser amount imposed as
penalty
TOTAL
17 Reliefs claimed in memorandum of cross -objections.
Grounds of Cross objection
18
Verification
I, the respondent,
doherebydeclare that what is stated above is true to the best of my information andbelief.
Verifiedtoday,the dayof 20...
Place:
Date:
Name of the Applicant/ Officer:
Designation/Status of Applicant/ officer:
366
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:
Designation
Jurisdiction
State/Center-
Name of the State:
2. GSTIN/ Temporary ID /UIN-
3. Appellate Order no. Date-
4. Designation and Address of the Appellate Authority passing the order appealed
against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(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 Integrated Cess
tax tax
a) 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:
Particulars Particulars Centr State/ Integ Cess Total amount
of al tax UT rated
demand, if tax tax
any Amount of < total
a) Tax/ Cess <
demand >
total
created, if < total
b) Interest >
any >
367
(A) < total
c) Penalty
>
< total
d) Fees
>
e) Other < total
charges >
< total
a) Tax/ Cess
>
< total
b) Interest
Amount >
<
under < total
c) Penalty total
dispute >
>
(B) < total
d) Fees
>
e) Other < total
charges >
Place:
Date: < Signature
Name of the Officer:
Designation:
Jurisdiction:-
368
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-
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 Tribunalpassing the order appealed against-
7. Date of communication of the order appealed against-
8. Name of the representative
9. 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 Integrated Cess
tax tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Annexure(s) related to grounds of appeal
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.
Place:
Date:
369
Name:
Designation/Status:
370
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), Section 140 (4) (a) and Section 140(9))
Sl. no. Registration no. Tax period to which the Date of filing Balance cenvat credit carried Cenvat Credit admissible
under existing law last return filed under the of the return forward in the said last as ITC of central tax in
(Central Excise existing law pertains specified in return accordance with transitional
and Service Tax) Column no. 3 provisions
1 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
TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT
Rate
C-Form
Total
371
F-Form
Total
H/I-Form
Total
(c) 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)
Balance of C Forms F Forms H/I Forms
ITC of VAT Difference Turnover
Registration and [Entry Turnover for tax Turnover for ITC reversal for which Transition
No. in Tax] in last which forms payable which forms Tax payable relatable to forms Tax payable ITC 2-
existing law return Pending on (3) Pending on (5) [(3) and] (5) Pending on (7) (4+6-7+9)
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 unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Sr. Invoice / Invoice / Supplier's Recipients' Details of capital goods Total eligible Total cenvat Total cenvat credit
no Document document registration no. registration no. on which credit has been cenvat credit under credit availed unavailed under
no. Date under existing under existing partially availed existing under existing existing law
law law Value Duties and law law (admissible as ITC of
taxes paid central tax) (9-10)
ED/ SAD
CVD
1 2 3 4 5 6 7 8 9 10 11
372
Total
373
(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. Invoice / Invoice / Supplier's Recipients' Details regarding capital goods Total eligible Total VAT [and ET] Total VAT [and ET] credit
no Document document registration registration no. on which credit is not availed VAT [and ET] credit availed under unavailed under existing
no. Date no. under existing Value Taxes paid VAT credit under existing law law (admissible as ITC of
under law [and ET] existing State/UT tax) (8-9)
existing law
law
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), 140(6) and
140(7))
Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
HSN as applicable Unit Qty. Value Eligible Duties paid on such inputs
1 2 3 4 5 6
7A Where duty paid invoices (including Credit Transfer Document (CTD)) are available
Inputs
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
374
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5) and section 140(7):
Registration Invoice Invoice date Description Quantity UQC Value Eligible VAT/[ET] Date on which
number of number duties and entered in
the supplier taxes (central recipients books
or input taxes) of account
service
distributor
1 2 3 4 5 6 7 8 9 10
(c) 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 Total input tax credit related Total Input tax credit
Description Unit Qty Value VAT [and Entry Tax] paid claimed under earlier to exempt sales not claimed admissible as
law under earlier law SGST/UTGST
1 2 3 4 5 6 7 8
Inputs
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 stock
Description Unit Qty Value Tax paid
1 2 3 4 5
375
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. Tax period to Date of filing of Balance eligible GSTIN of receivers Distribution document ITC of CENTRAL
under existing which the last the return cenvat credit (same PAN) of ITC of /invoice TAX transferred
law (Centralized) return filed under specified in carried forward in CENTRAL TAX No. Date
the existing law Column no. 3 the said last
pertains return
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 141
a. Details of goods sent as principal to the job worker under section 141
Sr. Challan Challan Type of goods Details of goods with job- worker
No. No. date (inputs/ semi-finished/
finished) HSN Description Unit Quantity Value
1 2 3 4 5 6 7 8 9
GSTIN of Job Worker, if available
Total
b. Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan Challan Type of goods Details of goods with job- worker
No. Date (inputs/ semi-finished/
finished) HSN Description Unit Quantity Value
1 2 3 4 5 6 7 8 9
GSTIN of Manufacturer
376
Total
10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
a. Details of goods held as agent on behalf of the principal
Sr. GSTIN of Principal Details of goods with Agent
No.
Description Unit Quantity Value Input Tax to be taken
1 2 3 4 5 6 7
b. Details of goods held by the agent
Sr. GSTIN of Principal Details of goods with Agent
No.
Description Unit Quantity Value Input Tax to be taken
1 2 3 4 5 6 7
11. Details of credit availed in terms of Section 142 (11 (c))
Sr. no. Registration No of Service Tax Invoice/docu Invoice/ Tax Paid VAT paid Taken as SGST Credit or
VAT Registration No. ment no. document date Service Tax paid as Central Tax
Credit
1 2 3 4 5 6 7
Total
377
12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Sr Document Document GSTIN no. of Name & address Details of goods sent on approval basis
No. no. Date recipient, (if applicable)of recipient HSN Description Unit Quantity Value
1 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
Signature
Place Name of Authorised Signatory
Date Designation /Status
Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading "inputs.
378
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 appointed 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
Central Integrated ITC
HSN as applicable Unit Qty. Qty Value Qty
Tax Tax allowed
1 2 3 4 5 6 7 8 9
5. Credit of State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period Outward supply made Closing balance
ITC
Integrate allowed
HSN as applicable Unit Qty. Qty Value State Tax Qty
d tax
1 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
379
Signature
Place Name of Authorised Signatory ............................
Date
Designation /Status..........................................
380
FORM GST EWB-01
(See rule 138)
E-Way Bill
PART-A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B. Vehicle Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.
2. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code Description
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or fairs
9 For own use
0 Others
5. The details of bill of entry shall be entered in place of invoice where the consignment
pertains to an import.
381
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
382
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
383
Summary of findings
384
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
385
FORM GST INV 1
(See rule 138A)
Generation of Invoice Reference Number
IRN: Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to) Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (name and code)
Type of supply
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS GSTIN of operator
Attracts TDS GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Sr. Description HS Qty. Uni Price Tota Discoun Taxabl Central tax State or UT Integrated Cess
No. of Goods N t (per l t, if any e value tax tax
unit) valu Rate Amt. Rate Amt. Rate Am Ra A
e t. te mt
.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status
386
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 believe
that--
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 taxhave 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
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