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Central Goods and Services Tax (CGST) Rules, 2017
May, 30th 2018
Central Goods and Services Tax (CGST) Rules,
                     2017
Notified vide Notification 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),
Notification No. 55/2017-Central Tax (Dated 15th November, 2017), Notification No. 70/2017-Central
Tax (Dated 21st December, 2017) , Notification No. 75/2017-Central Tax (Dated 29th December, 2017),
Notification No.03/2018 ­ Central Tax (Dated 23rd January, 2018), Notification No. 12/2018 ­ Central Tax
(Dated 07th March, 2018), Notification No. 14/2018-Central Tax (Dated 23rd March, 2018) and
Notification No. 21/2018-Central Tax (Dated 18th April, 2018))




Note: This updated version of the Rules as amended upto 18th April, 2018
has been prepared for convenience and easy reference of the trade and
industry and has no legal binding or force. Notifications as published in
the official Gazette of the Government of India only have the force of law.




                                         (As on 18.04.2018)




                                     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                           128 ­ 135
Chapter III    Registration
                       Rules                             6 ­ 17
                       Forms                           136 ­ 202
Chapter IV     Determination of Value of Supply
                       Rules                            18 ­ 23
Chapter V      Input Tax Credit
                       Rules                            24 ­ 35
                       Forms                           203 ­ 213
Chapter VI     Tax Invoice, Credit and Debit Notes
                       Rules                            36 ­ 44
Chapter VII    Accounts and Records
                       Rules                            45 ­ 48
                       Forms                           214 ­215
Chapter VIII   Returns
                       Rules                            49 ­ 60
                       Forms                           216 ­ 288
Chapter IX     Payment of Tax
                       Rules                            61 ­ 65
                       Forms                           289 ­ 305
Chapter X      Refund
                       Rules                            66 ­ 80
                       Forms                           306 ­ 341
Chapter XI     Assessment and Audit
                       Rules                            81 ­ 83
                       Forms                           342 ­ 365
Chapter XII    Advance Ruling
                       Rules                            84 ­ 85
                       Forms                           366 ­ 370
Chapter XIII   Appeals and Revision
                       Rules                            86 ­ 89
                       Forms                           371 ­ 389
Chapter XIV    Transitional Provisions
                       Rules                            90 ­ 92
                       Forms                           390 ­ 399
Chapter XV      Anti-Profiteering
                        Rules                     93 ­ 98
Chapter XVI     E-way
                        Rules                     99 ­116
                        Forms                    400 ­ 405
Chapter XVII    Inspection, Search and Seizure
                        Rules                    117 ­ 118
                        Forms                    406 ­ 414
Chapter XVIII   Demands and Recovery
                        Rules                    119 ­ 126
                        Forms                    415 ­ 441
Chapter XIX     Offences and Penalties
                        Rules                      127
                        Forms                    442 ­ 443
                                         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 [one hundred
    and eighty days]1 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.]2


1
 Substituted for the word [ninety days] vide Notf no. 03/2018- CT dt 23.01.2018
2
  Substituted vide Notf no. 45/2017-CT dt 13.10.2017. for "(3A) Notwithstanding anything contained in 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

                                                      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]3 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)]4in 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

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 Notf no. 34/2017-CT dt
15.09.2017
3
  Substituted for the word [sixty] with effect from 17.08.2017 vide Notf no. 22/2017 ­ CT dt 17.08.2017
4
 Inserted vide Notf no. 34/2017 ­ CT dt 15.09.2017

                                                     3
       (g)    he shall mention the words composition taxable person on every notice or
       signboard displayed at a prominent place at his principal place of business and at
       every additional place or places of business.


  (2) The registered person paying tax under section 10 may not file a fresh intimation
  every year and he may continue to pay tax under the said section subject to the provisions
  of the Act and these rules.


6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax
   under section 10 shall remain valid so long as he satisfies all the conditions mentioned in
   the said section and under these rules.

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

  (3) The registered person who intends to withdraw from the composition scheme shall,
  before the date of such withdrawal, file an application in FORM GST CMP-04, duly
  signed or verified through electronic verification code, electronically on the common
  portal.

  (4) Where the proper officer has reasons to believe that the registered person was not
  eligible to pay tax under section 10 or has contravened the provisions of the Act or
  provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05
  to show cause within fifteen days of the receipt of such notice as to why the option to pay
  tax under section 10 shall not be denied.

  (5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
  registered person in FORM GST CMP-06, the proper officer shall issue an order in
  FORM GST CMP-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.



                                              4
     (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
     option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place
     of business in any State or Union territory, shall be deemed to be an intimation in respect
     of all other places of business registered on the same Permanent Account Number.

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

  Sl.                Category of registered persons                                 Rate of tax
 No.
  (1)                              (2)                                     (3)
1.        Manufacturers, other than manufacturers of such half per cent. of the turnover
          goods as may be notified by the Government          in the State or Union
                                                              territory5
2.        Suppliers making supplies referred to in clause (b) two and a half per cent. of
          of paragraph 6 of Schedule II                       the turnover in the State or
                                                              Union territory6
3.        Any other supplier eligible for composition levy half per cent. of the turnover
          under section 10 and the provisions of this Chapter of taxable supplies of goods
                                                              in the State or Union
                                                              territory7




5
  Substituted for the word [one per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt
23.01.2018
6
 Substituted for the word [two and a half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt
23.01.2018
7
  Substituted for the word [half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- Central Tax dt
23.01.2018




                                                     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 date of the receipt of such clarification or
   information or documents.
   (4) Where no reply is furnished by the applicant in response to the notice issued under
   sub-rule (2) or where the proper officer is not satisfied with the clarification, information
   or documents furnished, he shall, for reasons to be recorded in writing, reject such
   application and inform the applicant electronically in FORM GST REG-05.
   (5) If the proper officer fails to take any action, -
         (a) within a period of three working days from the date of submission of the
   application; or
          (b) within a period of seven working days from the date of the receipt of the
   clarification, information or documents furnished by the applicant under sub-rule (2),the
   application for grant of registration shall be deemed to have been approved.

10. Issue of registration certificate.-(1)Subject to the provisions of sub-section (12) of
   section 25, where the application for grant of registration has been approved under rule 9,
   a certificate of registration in FORM GST REG-06 showing the principal place of
   business and additional place or places of business shall be made available to the
   applicant on the common portal and a Goods and Services Tax Identification Number
   shall be assigned subject to the following characters, namely:-
         (a)   two characters for the State code;
        (b) ten characters for the Permanent Account Number or the Tax Deduction and
   Collection Account Number;
         (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]8 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
    Substituted vide Notf no. 7/2017-CT dt 27.06.2017 for the words "digitally signed"

                                                        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]9 by his authorised signatory who
      shall be a person resident in India having a valid Permanent Account Number.



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

                                                       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.
     [(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause
     (a) of sub-section (9) of section 25 shall be applicable to the territory of India.]10
     (2) The proper officer may, upon submission of an application in FORM GST REG-13
     or after filling up the said form or after receiving a recommendation from the Ministry of
     External Affairs, Government of India11, 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

10
 Inserted vide Notf no. 75/2017 ­ CT dt 29.12.2017
11
 Inserted vide Notf no. 22/2017 ­ CT dt 17.08.2017

                                                     11
      issue an order in FORM GST REG-15 electronically and such amendment shall take
      effect from the date of the occurrence of the event warranting such amendment;
      (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or
      Union territory shall be applicable for all registrations of the registered person obtained
      under the provisions of this Chapter on the same Permanent Account Number;
      (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]12.
      [(1A) Notwithstanding anything contained in sub-rule (1), any particular of the
      application for registration shall not stand amended with effect from a date earlier than
      the date of submission of the application in FORM GST REG-14 on the common portal
      except with the order of the Commissioner for reasons to be recorded in writing and
      subject to such conditions as the Commissioner may, in the said order, specify.]13
      (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),



12
     Substituted vide Notf no. 7/2017-CT dt 27.06.2017 for "the said rule"
13
     Inserted vide Notf no. 75/2017-CT dt 29.12.2017

                                                        12
         the certificate of registration shall stand amended to the extent applied for and the
     amended certificate shall be made available to the registered person on the common
     portal.

20. Application for cancellation of registration.-A registered person, other than a person
   to whom a registration has been granted under rule 12 or a person to whom a Unique
   Identity Number has been granted under rule 17, seeking cancellation of his registration
   under sub-section (1) of section 29 shall electronically submit an application in FORM
   GST REG-16, including therein the details of inputs held in stock or inputs contained in
   semi-finished or finished goods held in stock and of capital goods held in stock on the
   date from which the cancellation of registration is sought, liability thereon, the details of
   the payment, if any, made against such liability and may furnish, along with the
   application, relevant documents in support thereof, at the common portal within a period
   of thirty days of the occurrence of the event warranting the cancellation, either directly or
   through a Facilitation Centre notified by the Commissioner:
           [Provided that no application for the cancellation of registration shall be considered
     in case of a taxable person, who has registered voluntarily, before the expiry of a period
     of one year from the effective date of registration.]14

21. Registration to be cancelled in certain cases.-The registration granted to a person is
   liable to be cancelled, if the said person,-
         (a) does not conduct any business from the declared place of business; or
         (b) issues invoice or bill without supply of goods or services in violation of the
     provisions of this Act, or the rules made thereunder; or
         [(c) violates the provisions of section 171 of the Act or the rules made thereunder]15.

22. Cancellation of registration.-(1) Where the proper officer has reasons to believe that
   the registration of a person is liable to be cancelled under section 29, he shall issue a
   notice to such person in FORM GST REG-17,requiring him to show cause, within 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]16 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.


14
   Omitted vide Notf no.03/2018-CT dt 23.01.2018
15
   Inserted vide Notf no. 7/2017-CT dt 27.06.2017
16
   Omitted vide Notf no. 7/2017-CT dt 27.06.2017

                                                    13
   (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper
   officer shall drop the proceedings and pass an order in FORM GST REG ­20.
   (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
   deceased proprietor, as if the application had been submitted by the proprietor himself.


23. Revocation of cancellation of registration.-(1)A registered person, whose registration
   is cancelled by the proper officer on his own motion, may submit an application for
   revocation of cancellation of registration, in FORM GST REG-21, to such proper
   officer, within a period of thirty days from the date of the service of the order of
   cancellation of registration at the common portal, either directly or through a Facilitation
   Centre notified by the Commissioner:
         Provided that no application for revocation shall be filed, if the registration has
   been cancelled for the failure of the registered person to furnish returns, unless such
   returns are furnished and any amount due as tax, in terms of such returns, has been paid
   along with any amount payable towards interest, penalty and late fee in respect of the said
   returns.
   (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that
   there are sufficient grounds for revocation of cancellation of registration, he shall revoke
   the cancellation of registration by an order in FORM GST REG-22 within a period of
   thirty days from the date of the receipt of the application and communicate the same to
   the applicant.
        (b)     The proper officer may, for reasons to be recorded in writing, under
   circumstances other than those specified in clause (a), by an order in FORM GST REG-
   05, reject the application for revocation of cancellation of registration and communicate
   the same to the applicant.
   (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
   (2), issue a notice in FORM GST 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,

                                              14
     incorporating the Goods and Services Tax Identification Number therein, shall be made
     available to him on the common portal:
           Provided that a taxable person who has been granted multiple registrations under
     the existing law on the basis of a single Permanent Account Number shall be granted only
     one provisional registration under the Act:
     (2)(a) Every person who has been granted a provisional registration under sub-rule (1)
     shall submit an application electronically in FORM GST 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.]17
     (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 March, 2018]1819, 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
17
   Inserted vide Notf no. 7/2017-CT dt 27.06.2017
18                    th
  Substituted for [30 October, 2017] vide Notf no. 51/2017-CT dated 28.10.2017
19                     st
   Substituted for [31 December, 2017] vide Notf no. 03/2018 ­ CT dated 23.01.2018

                                                   15
  required after the grant of registration, he may get such verification done and the
  verification report along with the other documents, including photographs, shall be
  uploaded in FORM GST REG-30 on the common portal within a period of fifteen
  working days following the date of such verification.

26.Method of authentication.- (1)All applications, including reply, if any, to the notices,
   returns including the details of outward and inward supplies, appeals or any other
   document required to be submitted under the provisions of these rules shall be so
   submitted electronically with digital signature certificate or through e-signature as
   specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or
   verified by any other mode of signature or verification as notified by the Board in this
   behalf:
        Provided that a registered person registered under the provisions of the Companies
  Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital
  signature certificate.
  (2) Each document including the return furnished online shall be signed or verified
  through electronic verification code-
        (a) in the case of an individual, by the individual himself or where he is absent from
  India, by some other person duly authorised by him in this behalf, and where the
  individual is mentally incapacitated from attending to his affairs, by his guardian or by
  any other person competent to act on his behalf;
        (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
  absent from India or is mentally incapacitated from attending to his affairs, by any other
  adult member of such family or by the authorised signatory of such Karta;
        (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




                                             16
     verified by any other mode of signature or verification as notified by the Board in this
     behalf.]20




20
   Substituted vide Notf no. 7/2017-CT dated 27.06.2017 for "specified under the provisions of the
Information Technology Act, 2000 (21 of 2000)"

                                               17
                                        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:
       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.


                                               18
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.
[31A. Value of supply in case of lottery, betting, gambling and horse racing. -
(1) Notwithstanding anything contained in the provisions of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided hereinafter.

(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.

(b) The value of supply of lottery authorised by State Governments shall be deemed to be
100/128 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
Explanation:­ For the purposes of this sub-rule, the expressions-




                                              19
(a) lottery run by State Governments means a lottery not allowed to be sold in any State
other than the organizing State;

(b) lottery authorised by State Governments means a lottery which is authorised to be sold
in State(s) other than the organising State also; and

(c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of
rule 2 of the Lotteries (Regulation) Rules, 2010.

(3) The value of supply of actionable claim in the form of chance to win in betting,
gambling or horse racing in a race club shall be 100% of the face value of the bet or the
amount paid into the totalisator.]21


32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything
contained in the provisions of this Chapter, the value in respect of supplies specified below
shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
           (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
           equal to the difference in the buying rate or the selling rate, as the case may be, and
           the Reserve Bank of India reference rate for that currency at that time, multiplied by
           the total units of currency:
                        Provided that in case where the Reserve Bank of India reference rate for
           a currency is not available, the value shall be one per cent. of the gross amount of
           Indian Rupees provided or received by the person changing the money:
                        Provided further that in case where neither of the currencies exchanged
           is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
           amounts the person changing the money would have received by converting any of
           the two currencies into Indian Rupee on that day at the reference rate provided by the
           Reserve Bank of India.
                         Provided also that a person supplying the services may exercise the
           option to ascertain the value in terms of clause (b) for a financial year and such
           option shall not be withdrawn during the remaining part of that financial year.
           (b) at the option of the supplier of services, the value in relation to the supply of
           foreign currency, including money changing, shall be deemed to be-
                  (i) one per cent. of the gross amount of currency exchanged for an amount up
                      to one lakh rupees, subject to a minimum amount of two hundred and fifty
                      rupees;
                  (ii) one thousand rupees and half of a per cent. of the gross amount of
                       currency exchanged for an amount exceeding one lakh rupees and up to
                       ten lakh rupees; and

21
     Inserted vide Notf no. 03/2018 ­ CT dated 23.01.2018

                                                      20
             (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.
(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



                                               21
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
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.]22

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,-

22
  Amended vide Notf no. 17/2017-CT dt 27.07.2017. Till then, the rule read as follows­"34. Rate of exchange
of currency, other than Indian rupees, for determination of value.-The rate of exchange for the
determination of the value of taxable goods or services or both shall be the applicable reference rate for that
currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in
terms of section 12 or, as the case may be, section 13 of the Act."



                                                      22
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.




                                              23
                                        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
 FORMGSTR-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



                                              24
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;




                                               25
 (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;



                                          26
      (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

                                              27
        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.]23

        (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:

23
 Substituted vide Notf no. 22/2017 ­ CT dt 01.07.2017

                                                   28
        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`;


                                              29
(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



                                       30
       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


                                              31
       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.



                                              32
(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: -

         (a) 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;
         (b) the value of services by way of accepting deposits, extending loans or advances
             in so far as the consideration is represented by way of interest or discount, except
             in case of a banking company or a financial institution including a non-banking
             financial company, engaged in supplying services by way of accepting deposits,
             extending loans or advances; and
         (c) the value of supply of services by way of transportation of goods by a vessel from the
                                                                                  2425
             customs station of clearance in India to a place outside India.]

44. Manner of reversal of credit under special circumstances.-(1) The amount of input
tax credit relating to inputs held in stock, inputs contained in semi-finished and finished
goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4)
of section 18 or sub-section (5) of section 29, be determined in the following manner,
namely,-

     (a) for inputs held in stock and inputs contained in semi-finished and finished goods
         held in stock, the input tax credit shall be calculated proportionately on the basis of
         the corresponding invoices on which credit had been availed by the registered
         taxable person on such inputs;

     (b) for capital goods held in stock, the input tax credit involved in the remaining useful
         life in months shall be computed on pro-rata basis, taking the useful life as five
         years.

          Illustration:
          Capital goods have been in use for 4 years, 6 month and 15 days.
          The useful remaining life in months= 5 months ignoring a part of the month
          Input tax credit taken on such capital goods= C
          Input tax credit attributable to remaining useful life= C multiplied by 5/60


24
 Inserted vide Notf no. 55/2017-CT dt 15.11.2017
25
  Explanation substituted vide Notf no. 03/2018 ­ CT dt 23.01.2018. Till then it read as follows: -
Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of
exempt supplies shall exclude the value of supply of services specified in the notification of the Government
                                                                                                               th
of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
                           th
GSR 1338(E) dated the 27 October, 2017.

                                                       33
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax
credit of central tax, State tax, Union territory tax and integrated tax.

(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market price of
the goods on the effective date of the occurrence of any of the events specified in sub-
section (4) of section 18 or, as the case may be, sub-section (5) of section 29.

(4) The amount determined under sub-rule (1) shall form part of the output tax liability of
the registered person and the details of the amount shall be furnished in FORM GST ITC-
03, where such amount relates to any event specified in sub-section (4) of section 18 and in
FORM GSTR-10, where such amount relates to the cancellation of registration.

(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.

(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating
to capital goods shall be determined in the same manner as specified in clause (b) of sub-
rule (1) and the amount shall be determined separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax:

        Provided that where the amount so determined is more than the tax determined on
the transaction value of the capital goods, the amount determined shall form part of the
output tax liability and the same shall be furnished in FORM GSTR-1.

[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.]26

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



26
 Inserted vide Notf no. 22/2017-CT dt 17.08.2017

                                                   34
Provided that the challan issued by the principal may be endorsed by the job worker,
indicating therein the quantity and description of goods where the goods are sent by one job
worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by
another job worker, indicating therein the quantity and description of goods where the goods
are sent by one job worker to another or are returned to the principal.]27

(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-04furnished 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.]28

(4) Where the inputs or capital goods are not returned to the principal within the time
stipulated in section 143,it shall be deemed that such inputs or capital goods had been
supplied by the principal to the job worker on the day when the said inputs or capital goods
were sent out and the said supply shall be declared in FORM GSTR-1 and the principal
shall be liable to pay the tax along with applicable interest.

Explanation.- For the purposes of this Chapter,-
      (1) the expressions capital goods shall include plant and machinery as defined in
      the Explanation to section 17;
      (2) for determining the value of an exempt supply as referred to in sub-section (3) of
      section 17-
      (a) the value of land and building shall be taken as the same as adopted for the
      purpose of paying stamp duty; and
      (b)the value of security shall be taken as one per cent. of the sale value of such
      security.




27
  Inserted vide Notf no. 14/2018-CT dt 23.03.2018
28
 Inserted vide Notf no. 54/2017-CT dt 28.10.2017

                                                    35
                                        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-



                                               36
(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:]29

        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.




29
 Amended vide Notf no. 17/2017-CT dt 27.07.2017. Till then it read as follows ­
           Provided also that in the case of the export of goods or services, the invoice shall carry an
endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT
FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX",
as the case may be, and shall, in lieu of the details specified in clause (e), contain the following
details, namely,-
     (i)       name and address of the recipient;
     (ii)      address of delivery; and
     (iii)     name of the country of destination.



                                              37
[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.]30
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;


30
 Inserted vide Notf no. 45/2017-CT dt 13.10.2017

                                                   38
       (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.

                                               39
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);



                                              40
       (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.




                                              41
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.
[(1A) (a) A registered person, having the same PAN and State code as an Input Service
Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the
credit of common input services to the Input Service Distributor, which shall contain the
following details:-

     i.name, address and Goods and Services Tax Identification Number of the registered
       person having the same PAN and same State code as the Input Service Distributor;
   ii. 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;
 iii. date of its issue;
  iv.  Goods and Services Tax Identification Number of supplier of common service and
       original invoice number whose credit is sought to be transferred to the Input Service
       Distributor;
   v. name, address and Goods and Services Tax Identification Number of the Input
       Service Distributor;
  vi.  taxable value, rate and amount of the credit to be transferred; and
 vii.  signature or digital signature of the registered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of
the common services.]31
(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]32
31
     Inserted vide Notf no.03/2018- CT dt 23.01.2018

                                                       42
issue a [consolidated]33 tax invoice or any other document in lieu thereof, by whatever name
called [for the supply of services made during a month at the end of the month]34, whether
issued or made available, physically or electronically whether or not serially numbered, and
whether or not containing the address of the recipient of taxable service but containing other
information as mentioned under rule 46.

(3)     Where the supplier of taxable service is a goods transport agency supplying services
in relation to transportation of goods by road in a goods carriage, the said supplier shall
issue a tax invoice or any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the consigner and the consignee,
registration number of goods carriage in which the goods are transported, details of goods
transported, details of place of origin and destination, Goods and Services Tax Identification
Number of the person liable for paying tax whether as consigner, consignee or goods
transport agency, and also containing other information as mentioned under rule 46.

(4)    Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, whether or not serially
numbered, and whether or not containing the address of the recipient of service but
containing other information as mentioned under rule 46.

(5)   The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.

55. Transportation of goods without issue of invoice.-(1)For the purposes of-
        (a)      supply of liquid gas where the quantity at the time of removal from the place
                 of business of the supplier is not known,
        (b)      transportation of goods for job work,
        (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

32
  Substituted for "shall" vide Notf no. 55/2017-CT dt 15.11.2017
33
  Inserted vide Notf no. 45/2017-CT dt 13.10.2017
34
  Inserted vide Notf no. 45/2017-CT dt 13.10.2017

                                                     43
           (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;
           (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.

[55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-
charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in
accordance with the provisions of rules 46, 46A or 49 in a case where such person is not
required to carry an e-way bill under these rules.]35




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

                                                       44
                                       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


                                               45
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.



                                              46
(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

                                              47
       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.




                                            48
                                      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.




                                              49
(2)     Every registered person shall furnish the details, if any, required under sub-section
(5) of section 38 electronically in FORM GSTR-2.
(3)      The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such
eligibility can be determined at the invoice level.
(4)    The registered person shall declare the quantum of ineligible input tax credit on
inward supplies which is relatable to non-taxable supplies or for purposes other than
business and cannot be determined at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of
FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(5)    The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(6)     The details of tax deducted at source furnished by the deductor under sub-section (3)
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of
FORM GSTR-2A electronically through the common portal and the said deductee may
include the same in FORM GSTR-2.
(7)     The details of tax collected at source furnished by an e-commerce operator under
section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of
FORM GSTR 2A electronically through the common portal and such person may include
the same in FORM GSTR-2.
(8)  The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall include the-
           (a) invoice wise details of all inter-State and intra-State supplies received from
           registered persons or unregistered persons;
           (b) import of goods and services made; and
           (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.



                                              50
(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]36 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.]37

62.     Form and manner of submission of quarterly return by the composition
supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of
details contained in FORM GSTR-4A, and where required, after adding, correcting or
deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through
the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
        [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.]38



36
  Substituted wef 01.07.2017 for "specify that" vide Notf no. 22/2017 ­ CT dt 17.08.2017
37
  Inserted wef 01.07.2017 vide Notf no. 17/2017 ­ CT dt 27.07.2017
38
  Inserted vide Notf no. 45/2017 - CT dt 13.10.2017

                                                     51
(2)      Every registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.


(3) The return furnished under sub-rule (1) shall include the-
        (a) invoice wise inter-State and intra-State inward supplies received from registered
            and un-registered persons; and
        (b) consolidated details of outward supplies made.

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

Explanation.­ For the purposes of this sub-rule, it is hereby declared that the person shall
not be eligible to avail of input tax credit on receipt of invoices or debit notes from the
supplier for the period prior to his opting for the composition scheme.

(5) A registered person opting to withdraw from the composition scheme at his own motion
or where option is withdrawn at the instance of the proper officer shall, where required,
furnish the details relating to the period prior to his opting for payment of tax under section
9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending
September of the succeeding financial year or furnishing of annual return of the preceding
financial year, whichever is earlier.

63.      Form and manner of submission of return by non-resident taxable person.-
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5
electronically through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, including therein the details of outward supplies and inward
supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the
Act or the provisions of this Chapter within twenty days after the end of a tax period or
within seven days after the last day of the validity period of registration, whichever is
earlier.
64.     Form and manner of submission of return by persons providing online
information and database access or retrieval services.-Every registered person providing
online information and data base access or retrieval services from a place outside India to a
person in India other than a registered person shall file return in FORM GSTR-5A on or
before the twentieth day of the month succeeding the calendar month or part thereof.
65.     Form and manner of submission of return by an Input Service Distributor.-
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A,
and where required, after adding, correcting or deleting the details, furnish electronically the
return in FORM GSTR-6, containing the details of tax invoices on which credit has been



                                              52
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:
               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:

                                               53
              Provided further that the Commissioner may, on the recommendations of the
Council, by order, extend the date of matching relating to claim of input tax credit to such
date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that ­
   (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
    2 that were accepted by the recipient on the basis of FORM GSTR-2A without
    amendment shall be treated as matched if the corresponding supplier has furnished a
    valid return;
   (ii)The claim of input tax credit shall be considered as matched where the amount of
   input tax credit claimed is equal to or less than the output tax paid on such tax invoice or
   debit note by the corresponding supplier.


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


(2) The claim of input tax credit in respect of any tax period which had been communicated
as mismatched but is found to be matched after rectification by the supplier or recipient shall
be finally accepted and made available electronically to the person making such claim in
FORM GST MIS-1 through the common portal.

71.     Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit
in respect of any tax period, specified in sub-section (3) of section 42 and the details of
output tax liable to be added under sub-section (5) of the said section on account of
continuation of such discrepancy, shall be made available to the recipient making such claim
electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST
MIS-2 through the common portal on or before the last date of the month in which the
matching has been carried out.
(2)     A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)     A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in
which the discrepancy is made available.
(4)     Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the recipient in his
return to be furnished in FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that -




                                               54
  (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.
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.




                                               55
(2)    The claim of reduction in output tax liability in respect of any tax period which had
been communicated as mis-matched but is found to be matched after rectification by the
supplier or recipient shall be finally accepted and made available electronically to the person
making such claim in FORM GST MIS-1 through the common portal.


75.      Communication and rectification of discrepancy in reduction in output tax
liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction
in output tax liability, specified in sub-section (3) of section 43, and the details of output tax
liability to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the registered person making such claim
electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-
2 through the common portal on or before the last date of the month in which the matching
has been carried out.
(2)      A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)     A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in
which the discrepancy is made available.
(4)     Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the supplier and
debited to the electronic liability register and also shown in his return in FORM GSTR-3
for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that ­
   (i) rectification by a supplier means deleting or correcting the details of an outward
       supply in his valid return so as to match the details of corresponding inward supply
       declared by the recipient;
(ii)rectification by the recipient means adding or correcting the details of an inward supply
      so as to match the details of corresponding outward supply declared by the supplier.
76.     Claim of reduction in output tax liability more than once.-The duplication of
claims for reduction in output tax liability in the details of outward supplies shall be
communicated to the registered person in FORM GST MIS-1 electronically through the
common portal.
77.     Refund of interest paid on reclaim of reversals.-The interest to be refunded under
sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his electronic
cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment
of any future liability towards interest or the taxable person may claim refund of the amount
under section 54.




                                               56
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.
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 in FORM
GSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5) of section 35
and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly

                                             57
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
               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

                                              58
                       (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.
(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.



                                               59
(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.
(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.




                                              60
                                       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.




                                              61
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.]39




39
 Inserted vide Notf no. 22/2017 ­ CT dt 17.08.2017

                                                     62
(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.]40

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.




40
 Inserted vide Notf no. 22/2017-CT dt 17.08.2017

                                                   63
(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.




                                               64
(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).




                                              65
                                             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]41
        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;




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


                                                    66
(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;

                                       67
       (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 other than the input tax credit availed for which refund is claimed
       under sub-rules (4A) or (4B) or both;
       (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, other than the turnover of supplies in respect of which refund is
       claimed under sub-rules (4A) or (4B) or both;
       (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 ­
               (a) the value of exempt supplies other than zero-rated supplies and


                                               68
                   (b) the turnover of supplies in respect of which refund is claimed under sub-
                   rules (4A) or (4B) or both, if any,
          during the relevant period;
          (F) Relevant period means the period for which the claim has been filed.
[(4A) In the case of supplies received on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the
18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax
credit, availed in respect of other inputs or input services used in making zero-rated supply
of goods or services or both, shall be granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate)
dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or
notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1321(E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No.
79/2017-Customs dated the 13th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th
October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received
under the said notifications for export of goods and the input tax credit availed in respect of
other inputs or input services to the extent used in making such export of goods, shall be
granted]4243


42
  Substituted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017 for ­ "(4) In the case of zero-rated
supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance
with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), refund of input tax credit shall be granted as per the following formula -

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

                                                       69
[(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 and services)
     x Net ITC ÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of
     goods and services.


     Explanation:- For the purposes of this sub-rule, the expressions ­

     (a) Net ITC shall mean input tax credit availed on inputs during the relevant period
     other than the input tax credit availed for which refund is claimed under sub-rules (4A)
     or (4B) or both; and

    (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub -rule
(4).]44
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

                  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;

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

(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-
                               rd                                                                                rd
Central Tax (Rate) dated 23 October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23
October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said
notifications for export of goods and the input tax credit availed in respect of other inputs or input services to
the extent used in making such export of goods, shall be granted.
44
  Substituted vide Notf no. 21/2018- CT dt 18.04.2018 for "(5)           In the case of refund on account of
inverted duty structure, refund of input tax credit shall be granted as per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total
Turnover} - tax payable on such inverted rated supply of goods

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)."

                                                        70
in FORM GST RFD-02 shall be made available to the applicant through the common portal
electronically, clearly indicating the date of filing of the claim for refund and the time period
specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3)     Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4)    Where deficiencies have been communicated in FORM GST RFD-03 under the
State Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule (3).
91.    Grant of provisional refund.-(1) The provisional refund in accordance with the
provisions of sub-section (6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any offence under the
Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty
lakh rupees.
(2)     The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule
(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54,
shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the
said applicant on a provisional basis within a period not exceeding seven days from the date
of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3)     The proper officer shall issue a payment advice in FORM GST RFD-05 for the
amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of
the bank accounts of the applicant mentioned in his registration particulars and as specified
in the application for refund.
92.    Order sanctioning refund.-(1)Where, upon examination of the application, the
proper officer is satisfied that a refund under sub-section (5) of section 54 is due and
payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the
amount of refund to which the applicant is entitled, mentioning therein the amount, if any,
refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted
against any outstanding demand under the Act or under any existing law and the balance
amount refundable:
       Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A of FORM GST RFD-07.
(2)    Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case may
be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07
informing him the reasons for withholding of such refund.
(3)    Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to the
applicant, he shall issue a notice in FORM GST RFD-08to the applicant, requiring him to

                                               71
furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such
notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning
the amount of refund in whole or part, or rejecting the said refund claim and the said order
shall be made available to the applicant electronically and the provisions of sub-rule (1)
shall, mutatis mutandis, apply to the extent refund is allowed:
       Provided that no application for refund shall be rejected without giving the applicant
an opportunity of being heard.
(4)     Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the
amount of refund and the same shall be electronically credited to any of the bank accounts
of the applicant mentioned in his registration particulars and as specified in the application
for refund.
(5)    Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make
an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the
amount of refund to be credited to the Consumer Welfare Fund.
93.     Credit of the amount of rejected refund claim.-(1)Where any deficiencies have
been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
rule 89 shall be re-credited to the electronic credit ledger.
(2)    Where any amount claimed as refund is rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection, shall be re-credited to the electronic credit
ledger by an order made in FORM GST PMT-03.
Explanation.­ For the purposes of this rule, a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper
officer that he shall not file an appeal.




                                              72
94.     Order sanctioning interest on delayed refunds.-Where any interest is due and
payable to the applicant under section 56, the proper officer shall make an order along witha
payment advice in FORM GST RFD-05, specifying therein the amount of refund which is
delayed, the period of delay for which interest is payable and the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and as specified in the application for
refund.
95.     Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax
paid by him on his inward supplies as per notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in every quarter, electronically on the common portal
[or otherwise]45, either directly or through a Facilitation Centre notified by the
Commissioner, along with a statement of the inward supplies of goods or services or both in
FORM GSTR-11. [prepared on the basis of the statement of the outward supplies furnished
by the corresponding suppliers in FORM GSTR-1.]46
(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]47;
        (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 [or services]48 exported out of India.-(1)
The shipping bill filed by [an exporter of goods]49 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



45
   Inserted vide Notf no. 75/2017-CT dt 29.12.2017
46
   Omitted vide Notf no. 75/2017-CT dt 29.12.2017
47
   Omitted vide Notf no. 75/2017-CT dt 29.12.2017
48
   Inserted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017
49
   Substituted for the words "an exporter" w.e.f 23.10.2017 vide Notf no. 03/2018-CT dt 23.01.2018

                                                    73
        (b) the applicant has furnished a valid return in FORM GSTR-3or FORM GSTR-
        3B, as the case may be;
(2) The details of the [relevant export invoices in respect of export of goods]50 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.]51
(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 be from the common portal, [the system
designated by the Customs or the proper officer of Customs, as the case may be, shall
process the claim of refund in respect of export of goods]52 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.



50
   Substituted for the words `' relevant export invoices" w.e.f.23.10.2017 vide Notf no. 03/2018-CT dt
23.01.2018
51
  Inserted vide Notf no. 51/2017 ­ CT dt 28.10.2017
52
   Substituted for the words "the system designated by the Customs shall process the claim for refund " w.e.f
23.10.2017 vide Notf no.03/2018-CT dt 23.01.2018


                                                     74
(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.
[[(9) The application for refund of integrated tax paid on the services exported out of India
shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the
provisions of rule 89]53
(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have received supplies on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the
18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No.
40/2017-Central Tax (Rate) 23rd October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd
October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs
dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or
notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated
the 13th October, 2017.]54
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[55, 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



53
  Inserted wef 23.10.2017 vide Notf no. 75/2017-CT dt 29.12.2017
54
   Substituted w.e.f 23.10.2017 vide Notf no.03/2018- CT dt 23.01.2018. Till then it read as: (9) The persons
claiming refund of integrated tax paid on export of goods or services should not have received supplies on
                                                                                           th
which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18 October, 2017 or
                                                        rd
notification No. 40/2017-Central Tax (Rate) dated 23 October, 2017 or notification No. 41/2017-Integrated
                    rd
Tax (Rate) dated 23 October, 2017.

55
 Inserted vide Notf no. 47/2017-CT dt 18.10.2017

                                                     75
         (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.]56
(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 amounts of duty/central tax/ integrated tax /Union
territory tax/cess and income from investment along with other monies specified in sub-
section (2) of section 12C of the Central Excise Act, 1944 (1 of 1944), section 57 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be credited to the Fund:

       Provided that an amount equivalent to fifty per cent. of the amount of integrated tax
determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act,
2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be
deposited in the Fund.



56
 Inserted vide Notf no. 51/2017-CT dt 28.10.2017

                                                   76
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to
any claimant by the proper officer, appellate authority or court, the same shall be paid from
the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by
the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter
referred to as the 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 Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the
Vice-Chairman of the Committee may deem fit;
(c) the meeting of the Committee shall be presided over by the Chairman, or in his absence,
by the Vice-Chairman;
(d) the meeting of the Committee shall be called, after giving at least ten days` notice in
writing to every member;
(e) the notice of the meeting of the Committee shall specify the place, date and hour of the
meeting and shall contain statement of business to be transacted thereat;
(f) no proceeding of the Committee shall be valid, unless it is presided over by the Chairman
or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers -
   (a) to require any applicant to get registered with any authority as the Central
       Government may specify;
   (b) to require any applicant to produce before it, or before a duly authorised officer of
       the Central Government or the State Government, as the case may be, such books,
       accounts, documents, instruments, or commodities in custody and control of the
       applicant, as may be necessary for proper evaluation of the application;
   (c) 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 the State Government, as the
       case may be;
   (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the
       grant;
   (e) to require any applicant, in case of any default, or suppression of material
       information on his part, to refund in lump-sum along with accrued interest, the
       sanctioned grant to the Committee, and to be subject to prosecution under the Act;
   (f) to recover any sum due from any applicant in accordance with the provisions of the
       Act;
   (g) to require any applicant, or class of applicants to submit a periodical report,
       indicating proper utilisation of the grant;
   (h) to reject an application placed before it on account of factual inconsistency, or
       inaccuracy in material particulars;


                                             77
      (i) to recommend minimum financial assistance, by way of grant to an applicant, having
          regard to his financial status, and importance and utility of the nature of activity
          under pursuit, after ensuring that the financial assistance provided shall not be
          misutilised;
      (j) to identify beneficial and safe sectors, where investments out of Fund may be made,
          and make recommendations, accordingly;
      (k) to relax the conditions required for the period of engagement in consumer welfare
          activities of an applicant;
      (l) to make guidelines for the management, and administration of the Fund.
(7)    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 make recommendations:-

      (a) for making available grants to any applicant;
      (b) for investment of the money available in the Fund;
      (c) for making available grants (on selective basis) for reimbursing legal expenses
          incurred by a complainant, or class of complainants in a consumer dispute, after its
          final adjudication;
      (d) for making available grants for any other purpose recommended by the Central
          Consumer Protection Council (as may be considered appropriate by the Committee);
      (e) for making available up to 50% of the funds credited to the Fund each year, for
          publicity/ consumer awareness on GST, provided the availability of funds for
          consumer welfare activities of the Department of Consumer Affairs is not less than
          twenty five crore rupees per annum.
        Explanation.- For the purposes of this rule,
(a)     'Act' means the Central Goods and Services Tax Act, 2017 (12 of 2017), or the Central
        Excise Act, 1944 (1 of 1944) as the case may be;

(b)     'applicant' means,

        (i) the Central Government or State Government;
        (ii) regulatory authorities or autonomous bodies constituted under an Act of
        Parliament or the Legislature of a State or Union Territory;
        (iii) any agency or organization engaged in consumer welfare activities for a minimum
        period of three years, registered under the Companies Act, 2013 (18 of 2013) or under
        any other law for the time being in force;
        (iv) village or mandal or samiti or samiti level co-operatives of consumers especially
        Women, Scheduled Castes and Scheduled Tribes;
        (v) an educational or research institution incorporated by an Act of Parliament or the
        Legislature of a State or Union Territory in India or other educational institutions
        established by an Act of Parliament or declared to be deemed as a University under
        section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has
        consumers studies as part of its curriculum for a minimum period of three years; and
        (vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the
        Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal


                                                78
       expenses incurred by him in a case instituted by him in a consumer dispute redressal
       agency.
(c)    'application' means an application in the form as specified by the Standing Committee
       from time to time;

(d)    'Central Consumer Protection Council' means the Central Consumer Protection
       Council, established under sub-section (1) of section 4 of the Consumer Protection
       Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;

(e)    'Committee' means the Committee constituted under sub-rule (4);

(f)    'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of
       section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer
       of goods on which central tax has been paid;

(g)    duty` means the duty paid under the Central Excise Act, 1944 (1 of 1944) or the
       Customs Act, 1962 (52 of 1962);

(h)    Fund` means the Consumer Welfare Fund established by the Central Government
       under sub-section (1) of section 12C of the Central Excise Act, 1944 (1 of 1944) and
       section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017);

(i)    'proper officer' means the officer having the power under the Act to make an order that
       the whole or any part of the central tax is refundable]57








57
   Substituted vide Notf no. 21/2018-CT dt 18.04.2018 for Consumer Welfare Fund.-(1)All credits to the
Consumer Welfare Fund shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders
of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be
made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is
transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a
Member Secretary and such other Members as it may deem fit and the Committee shall make
recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of
the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered
under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in
force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled
Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947)
recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful
research activity which has made, or is likely to make, significant contribution in formulation of standard
mark of the products of mass consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a
complainant in a consumer dispute, after its final adjudication.
(7)All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member
Secretary, but the Committee shall not consider an application, unless it has been inquired into in material
details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall have powers -
a.        to require any applicant to produce before it, or before a duly authorised Officer of the Government
such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as
may be necessary for proper evaluation of the application;

                                                      79
[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.]58




b.        to require any applicant to allow entry and inspection of any premises, from which activities claimed
to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central
Government or, as the case may be, State Government;
c.        to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
d.        to require any applicant, in case of any default, or suppression of material information on his part, to
refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
e.        to recover any sum due from any applicant in accordance with the provisions of the Act;
f.        to require any applicant, or class of applicants to submit a periodical report, indicating proper
utilisation of the grant;
g.        to reject an application placed before it on account of factual inconsistency, or inaccuracy in material
particulars;
h.        to recommend minimum financial assistance, by way of grant to an applicant, having regard to his
financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial
assistance provided shall not be 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.
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.
58
   Inserted vide Notf no. 55/2107-CT dt 15.11.2017

                                                        80
                                       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-05along with a security in the form of a
bank guarantee for an amount as determined under sub-rule (3):

       Provided that a bond furnished to the proper officer under the State Goods and
Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
furnished under the provisions of the Act and the rules made thereunder.

Explanation.- For the purposes of this rule, the expression amount shall include the
amount of integrated tax, central tax, State tax or Union territory tax and cess payable in
respect of the transaction.

(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information
and records required for finalization of assessment under sub-section (3) of section 60 and
shall issue a final assessment order, specifying the amount payable by the registered person
or the amount refundable, if any, in FORM GST ASMT-07.

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

(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM
GST ASMT­09 within a period of seven working days from the date of the receipt of the
application under sub-rule (6).



                                              81
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-01 in
accordance with the provisions of sub-section (3) of the said section.




                                              82
(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.




                                               83
                                         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.]59

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

(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.

59
 Substituted wef 01.07.2017 vide Notf no. 22/2017 ­ CT dt 17.08.2017

                                                   84
[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.]60




60
 Inserted vide Notf no. 55/2017-CT dt 15.11.2017

                                                   85
                                      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.




                                              86
(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.]61

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.


61
 Inserted vide Notf no.55/2017-CT dt 15.11.2017

                                                  87
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.




                                            88
113. Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority
shall, along with its order under sub-section (11) of section 107, issue a summary of the
order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

(2)      The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.

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

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

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


116. Disqualification for misconduct of an authorised representative.-Where an
authorised representative, other than those referred to in clause (b) or clause (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.




                                             89
                                      CHAPTER XIV
                             TRANSITIONAL PROVISIONS


117. Tax or duty credit carried forward under any existing law or on goods held in
     stock on the appointed day.-(1) Every registered person entitled to take credit of
     input tax under section 140 shall, within ninety days of the appointed day, submit a
     declaration electronically in FORM GST TRAN-1, duly signed, on the common
     portal specifying therein, separately, the amount of input tax credit of eligible duties
     and taxes, as defined in Explanation 2 to section 140, to which he is entitled under the
     provisions of the said section:
              Provided that the Commissioner may, on the recommendations of the
     Council, extend the period of ninety days by a further period not exceeding ninety
     days.
              Provided further that where the inputs have been received from an Export
     Oriented Unit or a unit located in Electronic Hardware Technology Park, the credit
     shall be allowed to the extent as provided in sub-rule (7) of rule 3 of the CENVAT
     Credit Rules, 2004.


(2) Every declaration under sub-rule (1) shall-
       (a) in the case of a claim under sub-section (2) of 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.



                                              90
(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 by 31st March 2018, or within such period as extended
by the Commissioner, on the recommendations of the Council, for 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;]62
       (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.




62
  Substituted vide Notf No. 12/2018-Central Tax, dated 07.03.2018, for "the registered person availing of this
scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b)
of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during
which the scheme is in operation indicating therein, the details of supplies of such goods effected during the
tax period;"

                                                     91
118. Declaration to be made under clause (c) of sub-section (11) of section 142.-Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within [the period specified in rule 117 or such further period as extended by the
Commissioner]63, submit a declaration electronically in FORM GST TRAN-1 furnishing
the proportion of supply on which Value Added Tax or service tax has been paid before the
appointed day but the supply is made after the appointed day, and the Input Tax Credit
admissible thereon.


119. Declaration of stock held by a principal and job-worker.-Every person to whom the
provisions of section 141 apply shall, within [the period specified in rule 117 or such further
period as extended by the Commissioner]64, submit a declaration electronically in FORM
GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished
goods, as applicable, held by him on the appointed day.


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


[120A.[Revision of declaration in FORM GST TRAN-1]66Every 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.]67


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.




63
  Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for "a period of ninety days of the appointed day"
64
  Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for "ninety days of the appointed day"
65
  Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for "ninety days of the appointed day"
66
  Inserted vide Notf no. 36/2017-CT dt 29.09.2017
67
   Inserted vide Notf no. 34/2017 ­ CT dt 15.09.2017

                                                     92
                                              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]68 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 Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and
                    other allowances and benefits as are admissible to a Central Government
                    officer holding posts carrying the same pay:

                           Provided that where a retired officer is selected as a Chairman, he
                    shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of
                    pension.

           [(3)     The Technical Member shall be paid a monthly salary 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.]69

           (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:


68
     Inserted vide Notf no. 34/2017 ­ CT dt 15.09.2017
69
     Substituted vide Notf no. 34/2017 ­ CT dt 15.09.2017

                                                       93
                        Provided that [a]70 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.]71

        (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 [a]72 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.]73

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

126. Power to determine the methodology and procedure.-The Authority may
determine the methodology and procedure for determination as to whether the reduction in
the rate of tax on the supply of goods or services or the benefit of input tax credit has been
passed on by the registered person to the recipient by way of commensurate reduction in
prices.

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;


70
   Inserted vide Notification No. 14/2018-CT, dated 23.03.2018
71
   Substituted vide Notf no. 55/2017-CT dt 15.11.2017 for "Provided further that upon the recommendations
of the Council and subject to an opportunity of being heard, the Central Government may terminate the
appointment of the Chairman at any time."
72
   Inserted vide Notification No. 14/2018-CT, dated 23.03.2018
73
  Substituted vide Notf no. 55/2017-CT dt 15.11.2017 for "Provided further that upon the recommendations
of the Council and subject to an opportunity of being heard, the Central Government may terminate the
appointment of the Technical Member at any time."
74
   Substituted vide Notification No. 14/2018-CT, dated 23.03.2018 for "The Additional Director General of
Safeguards under the Board shall be the Secretary to the Authority ."

                                                   94
                     (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 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 in the Act; and
                     (d) cancellation of registration under the Act.

       [(iv) to furnish a performance report to the Council by the tenth [day]75 of the close
of each quarter.]76


128. Examination of application by the Standing Committee and Screening
Committee.-(1) The Standing Committee shall, within a period of two months from the date
of the receipt of a written application, in such form and manner as may be specified by it,
from an interested party or from a Commissioner or any other person, examine the accuracy
and adequacy of the evidence provided in the application to determine whether there is
prima-facie evidence to support the claim of the applicant that the benefit of reduction in the
rate of tax on any supply of goods or services or the benefit of input tax credit has not been
passed on to the recipient by way of commensurate reduction in prices.

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


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

(2) The Director General of Safeguards shall conduct investigation and collect evidence
necessary to determine whether the benefit of reduction in the rate of tax on any supply of
goods or services or the benefit of input tax credit has been passed on to the recipient by
way of commensurate reduction in prices.

(3)The Director General of Safeguards shall, before initiation of the investigation, issue a
notice to the interested parties containing, inter alia, information on the following, namely:-

             (a) the description of the goods or services in respect of which the proceedings
                 have been initiated;
             (b) summary of the statement of facts on which the allegations are based; and
75
  Inserted vide Notification No. 14/2018-CT, dated 23.03.2018.
76
 Inserted vide Notf no. 34/2017 ­ CT dt 15.09.2017

                                                    95
             (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.

(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 may be allowed by the Authority]77 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

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

                                                    96
the supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.

(2) An opportunity of hearing shall be granted to the interested parties by the Authority
where any request is received in writing from such interested parties.

(3) Where the Authority determines that a registered person has not passed on the benefit of
the reduction in the rate of tax on the supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices, the Authority may order-

     (a) reduction in prices;
     (b) return to the recipient, an amount equivalent to the amount not passed on by way of
         commensurate reduction in prices along with interest at the rate of eighteen 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.

[(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129
recommends that there is contravention or even non-contravention of the provisions of
section 171 or these rules, but the Authority is of the opinion that further investigation or
inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the
matter to the Director General of Safeguards to cause further investigation or inquiry in
accordance with the provisions of the Act and these rules.]78
134. Decision to be taken by the majority.- (1) A minimum of three members of the
Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be
decided according to the opinion of the majority of the members present and voting, and in
the event of equality of votes, the Chairman shall have the second or casting vote.79


135. Compliance by the registered person.-Any order passed by the Authority under
these rules shall be immediately complied with by the registered person failing which action
shall be initiated to recover the amount in accordance with the provisions 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.




78
  Inserted vide Notification 14/2018-CT, dated 23.03.2018
79
   Substituted vide Notification 14/2018-CT, dated 23.03.2018 for " 134. Decision to be taken by the
majority.-If the Members of the Authority differ in opinion on any point, the point shall be decided according
to the opinion of the majority."

                                                     97
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;
                         c. [any other person alleging, under sub-rule (1) of rule 128, that a
                            registered person has not passed on the benefit of reduction in the
                            rate of tax on any supply of goods or services or the benefit of input
                            tax credit to the recipient by way of commensurate reduction in
                            prices.]80

           (d)Screening Committee means the State level Screening Committee constituted in
           terms of sub-rule (2) of rule 123 of these rules.




80
     Inserted vide Notification 14/2018-CT, dated 23.03.2018

                                                       98
                                       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 as specified in Part A of FORM GST EWB-01, electronically, on the common
portal along with such other information as may be required on the common portal and a
unique number will be generated on the said portal:
        Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common portal
and a unique number will be generated on the said portal:

       Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an authorization received from the consignor, the
information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal:

        Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall be
generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment:

        Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory by a person who has been exempted from the
requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the consignment.

Explanation 1.­ For the purposes of this rule, the expression handicraft goods has the
meaning as assigned to it in the Government of India, Ministry of Finance, notification No.
32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th
September, 2017 as amended from time to time.

Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a
bill of supply or a delivery challan, as the case may be, issued in respect of the said
consignment and also includes the central tax, State or Union territory tax, integrated tax
and cess charged, if any, in the document and shall exclude the value of exempt supply of
goods where the invoice is issued in respect of both exempt and taxable supply of goods.

(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 a public


                                              99
conveyance, by road, the said person shall 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.

(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:

        Provided that where the goods are transported by railways, the railways shall not
deliver the goods unless the e-way bill required under these rules is produced at the time of
delivery.

(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 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, 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:

        Provided also that where the goods are transported for a distance of upto fifty
kilometers 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
recipient, or as the case may be, 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 e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-
rule (5).

(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)     Where the goods are transferred from one conveyance to another, the consignor or
the recipient, who has provided information in Part A of the FORM GST EWB-01, or the
transporter shall, before such transfer and further movement of goods, update the details of


                                              100
conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01:

        Provided that where the goods are transported for a distance of upto fifty kilometers
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 the conveyance may not be updated in the
e-way bill.

(5A) The consignor or the recipient, who has furnished the information in Part A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another registered or
enrolled transporter for updating the information in Part B of FORM GST EWB-01 for
further movement of the consignment:
       Provided that after the details of the conveyance have been updated by the
transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may
be, who has furnished the information in Part A of FORM GST EWB-01 shall not be
allowed to assign the e-way bill number to another transporter.

(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-02 maybe generated by him on the said common portal prior to the movement
of goods.

(7)    Where the consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter, except in case of
transportation of goods by railways, air and vessel, shall, in respect of inter-State supply,
generate the e-way bill in FORM GST EWB-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:

       Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may be
furnished by such e-commerce operator or courier agency.

(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 the
details in FORM GSTR-1:

       Provided that when the information has been furnished by an unregistered supplier
or an unregistered recipient 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 within twenty four 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:


                                              101
        Provided further that the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days for updation of Part B of FORM GST EWB-01.

(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, within the country, the goods have to be transported, as mentioned in column (2)
of the said Table:-


Sl. No.     Distance                                        Validity period
    (1)                      (2)                                             (3)
 1.          Upto 100 km.                                   One day in cases other than Over
                                                            Dimensional Cargo
 2.          For every 100 km. or part thereof thereafter   One additional day in cases other
                                                            than Over Dimensional Cargo
 3.          Upto 20 km                                     One day in case of Over
                                                            Dimensional Cargo
 4.          For every 20 km. or part thereof thereafter    One additional day in case of
                                                            Over Dimensional Cargo:

        Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:

       Provided further that where, under circumstances of an exceptional nature,
including trans-shipment, the goods cannot be transported within the validity period of the
e-way bill, the transporter may extend the validity period after updating the details in Part
B of FORM GST EWB-01, if required.

Explanation 1.--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 the
period expiring at midnight of the day immediately following the date of generation of e-
way bill.
Explanation 2.-- For the purposes of this rule, the expression Over Dimensional Cargo
shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional
limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the
Motor Vehicles Act, 1988 (59 of 1988).


(11) The details of the e-way bill generated under this rule shall be made available to the-

      (a) supplier, if registered, where the information in Part A of FORM GST EWB-01
          has been furnished by the recipient or the transporter; or

      (b) recipient, if registered, where the information in Part A of FORM GST EWB-01
          has been furnished by the supplier or the transporter,

 on the common portal, and the supplier or the recipient, as the case may be, shall
 communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, or the time of delivery of goods

                                              102
whichever is earlier, 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
Tax Rules of any State or Union territory 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 customs port, airport, air cargo
       complex and land customs station to an inland container depot or a container freight
       station for clearance by Customs;
   (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 State or Union territory Goods and Services Tax
       Rules in that particular State or Union territory;
   (e) where the goods, other than de-oiled cake, being transported, are specified in the
       Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June,
       2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
       (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to
       time;
   (f) where the goods being transported are alcoholic liquor for human consumption,
       petroleum crude, high speed diesel, motor spirit (commonly known as petrol),
       natural gas or aviation turbine fuel;
   (g) where the supply of goods being transported is treated as no supply under Schedule
       III of the Act;
   (h) where the goods are being transported--
           (i) under customs bond from an inland container depot or a container freight
           station to a customs port, airport, air cargo complex and land customs station, or
           from one customs station or customs port to another customs station or customs
           port, or
           (ii) under customs supervision or under customs seal;
   (i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
   (j) where the goods being transported are exempt from tax under notification No.
       7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India,
       Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated
       the 28th June, 2017 as amended from time to time and notification No. 26/2017-
       Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of
       India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
       1181(E) dated the 21st September, 2017 as amended from time to time;
   (k) any movement of goods caused by defence formation under Ministry of defence as
       a consignor or consignee;
   (l) where the consignor of goods is the Central Government, Government of any State
       or a local authority for transport of goods by rail;
   (m) where empty cargo containers are being transported; and
   (n) where the goods are being transported upto a distance of twenty kilometers from
       the place of the business of the consignor to a weighbridge for weighment or from
       the weighbridge back to the place of the business of the said consignor subject to
       the condition that the movement of goods is accompanied by a delivery challan
       issued in accordance with rule 55.

Explanation. - The facility of generation, cancellation, updation and assignment of e-way
bill shall be made available through SMS to the supplier, recipient and the transporter, as the
case may be.

                                              103
                                      ANNEXURE
                                   [(See rule 138 (14)]


    S. No.                            Description of Goods
    (1)                                        (2)
             Liquefied petroleum gas for supply to household and non
    1.       domestic exempted category (NDEC) customers
    2.       Kerosene oil sold under PDS
    3.       Postal baggage transported by Department of Posts
             Natural or cultured pearls and precious or semi-precious stones;
             precious metals and metals clad with precious metal
    4.       (Chapter 71)
             Jewellery, goldsmiths` and silversmiths` wares and other
    5.       articles (Chapter 71)
    6.       Currency
    7.       Used personal and household effects
    8.       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 in physical form or the e-way bill number in electronic
        form or mapped to a Radio Frequency Identification Device embedded on to the
        conveyance in such manner as may be notified by the Commissioner:

Provided that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.

(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 Device prior to
the movement of goods.

(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances
so warrant, the Commissioner may, by notification, require the person-in-charge of the
conveyance to carry the following documents instead of the e-way bill
       (a) tax invoice or bill of supply or bill of entry; or

                                            104
        (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 authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and
intra-State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the e-
way bill has been mapped with the said device.

(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
        Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this
behalf.

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

(2) Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within the State or Union territory or in any other State or
Union territory, no further physical verification of the said conveyance shall be carried out
again in the State or Union territory, 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.]81



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

NOTE: Rules 138, 138A, 138C and 138D were orignally inserted vide Notf No. 27/2017- Central Tax dated
30.08.2017, and subsequently amended vide Notf No. 3/2018 ­ Central Tax dated 23.01.2018. The older
versions of the rules are given below:

Rule 138 (as substituted vide Notf No. 3/2018-Central Tax, dated 23.01.2018):
138.     Information to be furnished prior to commencement of movement of goods and generation of 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,

                                                    105
shall, before commencement of such movement, furnish information relating to the said goods as specified in
Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may
be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker located in any other
State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has
been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-
way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation 1. ­ For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned
                                                                                                                  th
to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15
September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
                                      th
number G.S.R 1158 (E) dated the 15 September, 2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined
in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as
the case may be, issued in respect of the said consignment and also includes the central tax, State or Union
territory tax, integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the
consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person
or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after
furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall furnish, on the common
portal, the-
          (a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the
case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter
for transportation by road, the registered person shall furnish the information relating to the transporter 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, the transporter, as the case may be 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:
Provided also that where the goods are transported for a distance of less than ten kilometers 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 recipient, or as the case maybe, 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 e-way bill shall not be valid for movement of goods by road unless the information in
Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third
proviso to sub-rule (3) and the proviso to sub-rule (5).
(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)       Where the goods are transferred from one conveyance to another, the consigner or the recipient,
who has provided information in Part- A of the FORM GST EWB-01, or the transporter 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 kilometers 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.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or
the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating
the information in Part-B of FORM GST EWB-01 for further movement of consignment:

                                                       106
 Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM
 GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of
 FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
 (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-02 maybe 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 GST EWB-01 on the basis of invoice or bill of supply or delivery
 challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
 common portal prior to the movement of goods:
           Provided that where the goods to be transported are supplied through an e-commerce operator, the
 information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
 (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 or an
 unregistered recipient 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 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:
           Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for
 updation of Part B of FORM GST EWB-01.
 (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, within the country, the
 goods have to be transported, as mentioned in column (2) of the said Table:-
 Table
Sl. 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 GST EWB-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-
 (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the
 recipient or the transporter; or
 (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the
 supplier or the transporter,
 on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his
 acceptance or rejection of the consignment covered by the e-way bill.
 (12)      Where the person to whom the information specified in sub-rule (11) has been made available 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.

                                                       107
 (13)     The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules 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, air cargo complex and land customs
station to an inland container depot or a container freight station for clearance by Customs;
(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;
(e)       where the goods, other than de-oiled cake, being transported are specified in the Schedule
                                                                        th
appended to notification No. 2/2017- Central tax (Rate) dated the 28 June, 2017 published in the Gazette of
                                                                                                 th
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28 June, 2017 as
amended from time to time;
(f)       where the goods being transported are alcoholic liquor for human consumption, petroleum crude,
high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g)       where the goods being transported are treated as no supply under Schedule III of the Act.

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through
SMS.
ANNEXURE
[(See rule 138 (14)]
      S.       Description of Goods
      No.

      (1)      (2)

      1.       Liquefied petroleum gas for supply to household and non domestic exempted
               category (NDEC) customers

      2.       Kerosene oil sold under PDS

      3.       Postal baggage transported by Department of Posts

      4.       Natural or cultured pearls and precious or semi-precious stones; precious
               metals and metals clad with precious metal (Chapter 71)

      5.       Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)

      6.       Currency

      7.       Used personal and household effects

      8.       Coral, unworked (0508) and worked coral (9601)


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

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

        [Provided that where goods are sent by a principal located in one State to a job worker located in
any other State, the e-way bill shall be generated by the principal irrespective of the value of the
consignment:

         Provided further that where handicraft goods are transported from one State to another by a person
who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section
24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.


                                                     108
        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
                                                                81
15.09.2017 published in the Gazette vide number G.S.R 1158 (E)]

(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:

        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:


                                                     109
       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 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

          (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.


                                                        110
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 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

                                                    111
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.
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
60.   0901      Coffee beans, not roasted
61.   0902      Unprocessed green leaves of tea

                                           112
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
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.

                                              113
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 cattle feed,
       2305,    2306,   including grass, hay and straw, supplement andhusk of pulses, concentrates
       2308, 2309       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

                                                   114
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
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
153.                    Used personal and household effects
154.                    Coral, unworked (0508) and worked coral (9601);

Rules 138A to 138D, as inserted vide Notf. No. 27/2017-Central Tax, dated 30.08.2017 and amended vide
Notf. No. 3/2018, dated 23.01.2018
138A.Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge
of a conveyance shall carry--
(a)      the invoice or bill of supply or delivery challan, as the case may be; and

                                                   115
[Explanation. - For the purposes of this Chapter, the expressions transported by railways`,
transportation of goods by railways`, transport of goods by rail` and movement of goods
by rail` does not include cases where leasing of parcel space by Railways takes place..]82




(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 in clause (b) of sub-rule (1), where circumstances so warrant,
the Commissioner may,by notification, require the person-in-charge of the conveyance to carry the following
documents instead of the e-way bill-
(a)       tax invoice or bill of supply or bill of entry; or
(b)       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 Device readers installed at places where
the verification of movement of goods is required to be carried out and verification of movement of vehicles
shall be done through such device readers where the e-way bill has been mapped with the said device.
(3)       The physical verification of conveyances shall be carried out by the proper officer as authorised by
the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific
conveyance can also be carried out by any other officer after obtaining necessary approval of the
Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods. -(1) A summary report of every inspection of goods in transit
shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of
inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such
inspection.
(2)       Where the physical verification of goods being transported on any conveyance has been done during
transit at one place within the State or in any other State, no further physical verification of the said
conveyance shall be carried out again in the State, unless 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.
82                                                                                                 st
  Inserted vide notification No. 14/2018-Central Tax, dated 23.03.2018 (with effect from the 1 of April,
2018)

                                                       116
                                    CHAPTER ­ XVII
                        INSPECTION, SEARCH AND SEIZURE
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of
a Joint Commissioner has reasons to believe that a place of business or any other place is to
be visited for the purposes of inspection or search or, as the case may be, seizure in
accordance with the provisions of section 67, he shall issue an authorisation in FORM GST
INS-01 authorising any other officer subordinate to him to conduct the inspection or search
or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2)
of section 67, the proper officer or an authorised officer shall make an order of seizure in
FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the
custodian of goods, from whose custody such goods or things are seized, the custody of such
goods or things for safe upkeep and the said person shall not remove, part with, or otherwise
deal with the goods or things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
officer may serve on the owner or the custodian of the goods, an order of prohibition in
FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods
except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
such goods or documents or books or things containing, inter alia, description, quantity or
unit, make, mark or model, where applicable, and get it signed by the person from whom
such goods or documents or books or things are seized.


140. Bond and security for release of seized goods.-(1) The seized goods may be
released on a provisional basis upon execution of a bond for the value of the goods in
FORM GST INS-04 and furnishing of a security in the form of a bank guarantee
equivalent to the amount of applicable tax, interest and penalty payable.
        Explanation.- For the purposes of the rules under the provisions of this Chapter, the
applicable tax shall include central tax and State tax or central tax and the Union territory
tax, as the case may be and the cess, if any, payable under the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017).

(2)     In case the person to whom the goods were released provisionally fails to produce
the goods at the appointed date and place indicated by the proper officer, the security shall
be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in
respect of such goods.




                                            117
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.




                                             118
                                 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


                                              119
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

                                              120
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

                                             121
distraint, the proper officer shall investigate the claim or objection and may postpone the
sale for such time as he may deem fit.

(9) The person making the claim or objection must adduce evidence to show that on the date
of the order issued under sub-rule (1) he had some interest in, or was in possession of, the
property in question under attachment or distraint.

(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in
the claim or objection, such property was not, on the said date, in the possession of the
defaulter or of any other person on his behalf or that, being in the possession of the defaulter
on the said date, it was in his possession, not on his own account or as his own property, but
on account of or in trust for any other person, or partly on his own account and partly on
account of some other person, the proper officer shall make an order releasing the property,
wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the
possession of the defaulter as his own property and not on account of any other person, or
was in the possession of some other person in trust for him, or in the occupancy of a tenant
or other person paying rent to him, the proper officer shall reject the claim and proceed with
the process of sale through auction.

(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of such
notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-
12 specifying the details of the property, date of transfer, the details of the bidder and the
amount paid and upon issuance of such certificate, the rights, title and interest in the
property shall be deemed to be transferred to such bidder:
       Provided that where the highest bid is made by more than one person and one of
them is a co-owner of the property, he shall be deemed to be the successful bidder.

(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
property specified in sub-rule (12), shall be paid to the Government by the person to whom
the title in such property is transferred.

(14) Where the defaulter pays the amount under recovery, including any expenses incurred
on the process of recovery, before the issue of the notice under sub-rule (4), the proper
officer shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.




                                              122
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.




                                              123
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.




                                              124
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.
(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



                                               125
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.




                                            126
                                     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)    The application shall not be allowed unless the tax, interest and penalty liable to be
paid have been paid in the case for which the application has been made.

(6)     The applicant shall, within a period of thirty days from the date of the receipt of the
order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and
shall furnish the proof of such payment to him.

(7)     In case the applicant fails to pay the compounding amount within the time specified
in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.

(8)    Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by
the Commissioner, if he is satisfied that such person had, in the course of the compounding
proceedings, concealed any material particulars or had given false evidence. Thereupon such
person may be tried for the offence with respect to which immunity was granted or for any
other offence that appears to have been committed by him in connection with the
compounding proceedings and the provisions the Act shall apply as if no such immunity had
been granted.




                                             127
                                        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




                                                  128
                                        Form GST CMP-02
                                      [See rule 3(3) and 3(3A)]83

                          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




83
 Substituted vide Notf no. 45/2017-CT dt 13.10.2017

                                                  129
                                               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


                                                        130
                       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




                                              131
                                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.




                                                  132
                                       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




                                                 133
                                      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.




                                               134
                                       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

                                                                               Designation
                                                                                  Jurisdiction


                                                   135
                                                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)



                                                         136
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


                                                            137
           (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


                                                       138
       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.



                                                              139
 (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




                                                      140
 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



                                                     141
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



                                                     142
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 details from UIDAI for the
    purpose of authentication. "Goods and Services Tax Network" has informed me that identity
    information would only be used for validating identity of the Aadhaar holder and will be shared with
    Central Identities Data Repository only for the purpose of authentication.

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




                                                                        Signature



    Place:                                   Name of Authorised Signatory ............................

    Date:                                    Designation/Status..........................................




                                                     143
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



                                               144
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:




                                        145
                    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




                                                  146
        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.]84




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

                                                         147
                                             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




                                                      148
                                             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




                                                      149
                                               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 editable mode if option ,,Yes is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be available in editable
mode if option ,,Yes is selected in item 7.




                                                         150
                                            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




                                                     151
                                       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.




                                                        152
                                                       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

  ...




                                                    153
                                                           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



                                                    154
8.            Name

      Photo   Designation/Status

              Resident of State

9.            Name

      Photo   Designation/Status

              Resident of State

10.           Name

      Photo   Designation/Status

              Resident of State




                155
                                                        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



                                                                   156
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)




                                                                157
   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


                                                               158
               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




                                                            159
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.




                                                         160
                                             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




                                             Form GST REG-09
                                                [See rule 13(1) ]

                   Application for Registration of Non Resident Taxable Person


                                                          161
                                                                  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
           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.)
3                                            Estimated Turnover(Rs.)
           Turnover Details
                                            Intra- State    Inter ­State      Central State    UT Tax       Integrated Tax Cess


                                                                    162
                                                                        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

    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.

8                                                                                                         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:-



                                                             163
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)
          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:




                                                164
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.




                                                        165
                                              Form GST REG-1085
                                                  [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

        (i)        Legal name of the person

        (ii)       Tax identification number or unique number on the basis of which the entity is
                   identified by the Government of that country
        (iii)      Name of the Authorised Signatory

        (iv)       Email Address of the Authorised Signatory

        (v)        Name of the representative appointed in India, if any

                   (a) Permanent Account Number of the representative in India

                   (b) Email Address of the representative in India

                   (c) Mobile Number of the representative in India (+91)

        Note- Relevant information submitted above is subject to online verification, where practicable, before
        proceeding to fill up Part-B.

 Part -B


1.
                Details of Authorised Signatory

                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



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

                                                       166
                                                              Address line 3
     Date of commencement of the online service in
2.   India.                                        DD/MM/YYYY


     Uniform Resource Locators (URLs) of the website through which taxable services are provided:
3
     1.
     2.
     3...

                                                                               Bengaluru       West,               CGST
4    Jurisdiction                       Center
                                                                               Commissionerate
     Details of Bank Account of representative in India(if appointed)

     Account                                              Type of account
5    Number
     Bank Name                          Branch                                                IFSC
                                        Address
     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
7    charge 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 of representative in India, if any:
       (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.




                                                 167
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
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.         Scanned copy of documents regarding appointment as representative in India, if
           applicable

5.         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 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 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


Instructions ­
                 1. If authorised signatory is not based in India, authentication through digital
                    signature certificate shall not be mandatory for such persons. The authentication
                    will be done through Electronic Verification Code (EVC).
                 2. Appointed representative in India shall have the meaning as specified under
                    section 14 of Integrated Goods and Services Tax Act, 2017.




                                                  168
169
                                                 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.




                                                          170
                                             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.




                                                         171
        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.




                                                        172
                                                   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 [respect of which the centralized UIN is sought]86

            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

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

                                                             173
      Email Address                                    Telephone number

      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


                                                 174
                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,
                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 [or otherwise]87.
                      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.
                                                        Form GST REG-14
                                                           [See rule 19(1) ]



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

                                                                  175
                    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:




                                                    176
                     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.




                                                  177
                                             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




                                                     178
                                                      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




                                                             179
                               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




                                                             180
                           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.




                                                       181
                                        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




                                                 182
                                     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




                                              183
                                          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




                                                  184
                                       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:




                                                 185
                                                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.




                                                         186
                                            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




                                                    187
                                             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




                                                      188
                                            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




                                                    189
                                              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.




                                                       190
                                                   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)



                                                            191
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




                                                            192
  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




                                                         193
      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)


                                                                  194
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



                                                            195
          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



                                                      196
                                                 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.



                                                       197
    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




                                                      198
                                       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




                                               199
                                       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




                                               200
                                             Form GST REG-29
                                              [See rule 24(4) ]

        [APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED
                              TAXPAYERS]88
                                                    Part A

 (i) [GSTIN]89
 (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



88
  Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for "APPLICATION FOR CANCELATION OF PROVISIONAL
REGISTRATION"
89
  Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for "Provisional ID"

                                                     201
                                              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:




                                                       202
                                                                      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)]




                                                                                203
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.




                                                                                               204
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




                                                                                                205
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




                                                                          206
                                                                      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                                                                           8. Particulars of certifying Chartered Accountant or Cost Accountant
UT Tax
Integrated
Tax
Cess




                                                                                  207
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




                                                                    208
                                                                 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)




                                                                                                 209
   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 1/60th per month or part thereof from the date of invoice]90

   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


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



                                                                                               210
   3.             UT Tax                   Cash Ledger
                                           Credit Ledger
                                           Cash Ledger
   4.       Integrated Tax
                                           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




                                                                            211
                                                                  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




                                                                          212
 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..........................................




                                                                                 213
                                   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)]



                                                    214
 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-




                                                  215
                                              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



                                                       216
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 91

GSTI             Invoice        Shippin Integrated Tax  Central Tax            State / UT Tax   Ce
 N of             details        g bill/                                                        ss
recipi                          Bill of
 ent                             export
            N     Da    Val     N Da Ra Taxa A Ra Taxa A                       Ra   Taxa A
            o.    te    ue      o. te te      ble mt. te    ble mt             te    ble mt
                                            value         value                     value
  1    2    3               4   5     6  7     8     9 10   11    12           13    14   15    16
6A. Exports



6B. Supplies made to SEZ unit or SEZ Developer



6C. Deemed exports




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


          Rate of tax           Total Taxable                         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

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

                                                      217
 7B. Inter-State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise]
 7B (1). Place of Supply (Name of
 State)

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



8. Nil rated, exempted and non GST outward supplies

                 Description                        Nil Rated             Exempted         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]




                                                      218
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
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)



                                                   219
12. HSN-wise summary of outward 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
              provided)
    1     2      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 ............................



                                                    220
Date
Designation /Status..........................................




                                                  221
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 immediate preceding financial year
     and first quarter of the current financial year shall be reported in the
     preliminary information in Table 3. This information would be required to be
     submitted by the taxpayers only in the first year. Quarterly turnover
     information shall not be captured in subsequent returns. Aggregate turnover
     shall be auto-populated in subsequent years.
4.   Invoice-level information pertaining to the tax period should be reported for
     all supplies as under:
     (i) For all B to B supplies (whether inter-State or intra-State), invoice level
           details, rate-wise, should be uploaded in Table 4, including supplies
           attracting reverse charge and those effected through e -commerce operator.
           Outwards supply information in these categories are to be furnished
           separately in the Table.
     (ii) For all inter-State B to C supplies, where invoice value is more than Rs.
           2,50,000/- (B to C Large) invoice level details, rate-wise, should be
           uploaded in Table 5; and
     (iii) For all B to C supplies (whether inter-State or intra-State) where invoice
           value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise,
           should be uploaded in Table 7.
5.   Table 4 capturing information relating to B to B supplies should:
     (i) be captured in:
           a. Table 4A for supplies relating to other than reverse charge/ made
               through e-commerce operator, rate-wise;
           b. Table 4B for supplies attracting reverse charge, rate-wise; and
           c. Table 4C relating to supplies effected through e-commerce operator
               attracting collection of tax at source under section 52 of the Act,
               operator wise and rate-wise.
     (ii) Capture Place of Supply (PoS) only if the same is different from the location of the
           recipient.
6.   Table 5 to capture information of B to C Large invoices and other information
     shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in
     this table.
7.   Table 6 to capture information related to:
     (i) Exports out of India
     (ii) Supplies to SEZ unit/ and SEZ developer

                                             222
    (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 said invoice.
    The detail of Shipping Bill shall be furnished in 1 3 digits capturing port code
    (six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
    required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
    cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
    in GSTR-2. The liability for payment of IGST in respect of supply of services
    would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
    will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
    Undertaking (LUT)) needs to be reported under 0 tax amount heading in
    Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
    (i) B to C supplies (whether inter-State or intra-State)with invoice value upto
          Rs 2,50,000;
    (ii) Taxable value net of debit/ credit note raised in a particular tax period and
          information pertaining to previous tax periods which was not reported
          earlier, shall be reported in Table 10. Negative value can be mentioned 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; W hile furnishing


                                         223
         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 th is 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 repor ted
    only in summary table. It will be optional for taxpayers having annual turnover
    upto Rs. 1.50 Cr but they need to provide information about description of
    goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers
    having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.
    5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
    5.00 Cr.




                                         224
                                                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

                                                                                                         ]92

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

       Details of         Revised details of    Rate Taxable Place of                    Amount of tax

 92
  Inserted vide Notf no. 45/2017- CT dt 13.10.2017

                                                            225
    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




                                              226
                                             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
                                                                          y)/
                                                                     Ineligible
                                                                      for ITC


                                                   227
  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
                                                                              ITC)
  1     2 3    4 5 6         7 8 9             10    11      12     1 14 15          16       17     18 19
                                                                    3


                                                    228
 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



9. TDS and TCS Credit received




                                                229
    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
                                        or reduced from      Integrated       Central State/UT         CESS
                                         output liability       Tax            Tax        Tax
                   1                            2                3              4          5            6


                                                     230
  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




                                                 231
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




                                           232
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 Ind ia 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.


                                            233
5. Taxable Value in Table 5 means assessable value for customs purposes on
    which IGST is computed (IGST is levied on value plus specified customs
    duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
    periods in Table 3, 4 and 5 as well as original/ amended information of debit
    or credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit
    as distributed by ISD (whether eligible or ineligible) will be made available to
    the recipient unit and it will be required to re-determine the eligibility as well
    as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
    value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
    to be populated in the Electronic Credit Ledger on submission of its return in
    Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
    for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
    paid on it including adjustments against invoices issued should be reported in
    Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
    output liability due to rectification of mismatch on account of filing of GSTR -
    3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR -1.




                                         234
                                                     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
   document         document or details of  235value                                                    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




                                                        236
                                                 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]



                                                       237
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




                                                     238
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


                                                              239
                                                             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

                                                         240
                        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


                                                        241
 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..........................................




                                                          242
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.




                                            243
                                      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.


                                              244
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




                                             245
                                                       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



                                                               246
                               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.




                                                        247
                                                     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


                                                         248
  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)

                                                    249
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
  (d) Cess
  Bank Account Details (Drop Down)




                                                        250
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




                                                     251
     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 w ould 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 ot her
                   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 mention ed in the first
           three columns of this Table,
       6. Table 6 to capture details of outward supplies including advance and net of
           goods returned during the current tax period.
       7. Table 7 to capture details of amendment of incorrect details reported in
           Table 6 of previous returns.
       8. Information of advance paid pertaining to reverse charge supplies and the
           tax paid on it including adjustments against invoices issued to be reported
           in Table 8.
       9. TDS credit would be auto-populated in a Table 9.
       10. [ For the tax periods July, 2017 to September, 2017 and October, 2017 to December,
           2017, serial 4A of Table 4 shall not be furnished]93


93
     Inserted vide Notf no. 45/2017- CT dt 13.10.2017

                                                        252
                                                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



                                                         253
GSTIN of deductor   Gross value            Amount of tax
                                  Central Tax      State/UT Tax
       1                 2             3                  4




                                   254
                                                            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


                                                                    255
    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]




                                                          256
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


                                                        257
     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




                                                  258
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.




                                             259
                                                 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


                                                            260
     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




                                                      261
                                                      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



                                                               262
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)




                                                  263
         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




                                                    264
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.




                                             265
                                               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




                                                     266
                                    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


                                                 267
 (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




                                                 268
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.




                                269
                               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 -




                                                270
                                        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


                                                 271
              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

                                                        272
    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.




                                             273
                                      [FORM GSTR-10
                                         (See rule 81)

                                         Final Return


1. GSTIN
2. Legal name
3. Trade Name, if any
4. Address for future correspondence

5. Effective date of cancellation of registration
     (Date of closure of business or the date from which
     registration is to be cancelled)
6. Reference number of cancellation order
7. Date of cancellation order


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




S          Invoic    Descriptio Unit        Qt Value        Input tax credit/
r. GST     e/Bill    n of inputs Quanti y         (As          Tax payable (whichever is
N IN       of        held in      ty              adjuste             higher) (Rs.)
o.         Entry     stock,       Code            d by
           N D       inputs       (UQC)           debit /   Centra   State    Integrate     Ces
           o. at     contained                    credit     l tax     /        d tax        s
               e     in semi-                     note)              Unio
                     finished or                                       n
                     finished                                        territ
                     goods held                                       ory
                     in stock                                         tax
                     and capital
                     goods
                     /plant and
                     machinery
1      2    3 4           5          6       7       8        9       10         11         12
8 (a) Inputs held in stock (where invoice is available)

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

8 (c) Capital goods/plant and machinery held in stock


                                              274
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in
stock ( where invoice is not available)




9. Amount of tax payable and paid (based on Table 8)
 Sr.           ITC          Tax paid       Balanc    Amoun Amount paid through debit to
 No  Descripti reversible/T along          e tax     t paid        electronic credit ledger
 . on          ax payable with             payabl    throug Centr State/         Integrat Ces
                            applicatio     e (3-4)   h        al Tax Union          ed      s
                            n for                    debit to         territor      Tax
                            cancellati               electron         y Tax
                            on of                    ic cash
                            registratio              ledger
                            n (GST
                            REG-16)
  1      2          3            4            5         6       7        8         9         10
 1. Central
       Tax
 2.   State/
      Union
     territory
       Tax
 3. Integrate
      d Tax
  4.    Cess



10. Interest, late fee payable and paid

                 Description                   Amount payable                Amount Paid
                      1                             2                            3
(I) Interest on account of
      (b) Integrated Tax
      (b) Central Tax
      (c) State/Union territory Tax
      (d) Cess
(II) Late fee
      (a) Central Tax
      (b) State/Union territory tax




                                              275
11. Verification


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


Signature of authorized signatory _______________________________________


Name _______________________________________


Designation/Status ____________________________
                                                                         Date - dd/mm/yyyy
Instructions:
    1. This form is not required to be filed by taxpayers or persons who are registered as :-
       (i) Input Service Distributors;
       (ii) Persons paying tax under section 10;
       (iii) Non-resident taxable person;
       (iv) Persons required to deduct tax at source under section 51; and
       (v) Persons required to collect tax at source under section 52.
    2. Details of stock of inputs, inputs contained in semi-finished or finished goods and
       stock of capital goods/plant and machinery on which input tax credit has been
       availed.
    3. Following points need to be taken care of while providing details of stock at Sl.
       No.8:
        (i)     where the tax invoices related to the inputs held in stock or inputs contained
                in semi-finished or finished goods held in stock are not available, the
                registered person shall estimate the amount under sub-rule (3) of rule 44
                based on prevailing market price of the goods;
        (ii)    in case of capital goods/ plant and machinery, the value should be the invoice
                value reduced by 1/60th per month or part thereof from the date of
                invoice/purchase taking useful life as five years.
The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8
(against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost
accountant. Copy of the certificate shall be uploaded while filing the details.]94




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

                                                       276
                                             Form GSTR -1195
                                               [See rule 82]

 Statement of inward supplies by persons having Unique Identification Number (UIN)

                                                                                 Year
                                                                                 Tax
                                                                                 Period



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                                Place of
    of    Note/Credit      value                                                             Supply
 supplier Note details
         No Date Value            Integrated Central State/                    CESS
                                      tax     Tax UT Tax
    1     2 3       4  5     6          7      8        9                        10            11
 3A. Invoices received


 3B. Debit/Credit Note received




                                       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
Instructions:-
           1. Terms Used:-
               a. GSTIN :-         Goods and Services Tax Identification Number
               b. UIN :-           Unique Identity Number


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

                                                      277
2. Refund applications has to be filed in the same State in which the Unique Identity
Number has been allotted.

3. For refund purposes only those invoices may be entered on which refund is
sought.




                                     278
                                                      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


                                                                  279
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 :



                                                            280
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.




                                                     281
                                 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




                                          282
                                   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  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)




                                              283
                                    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)




                                               284
                                   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




                                             285
                                             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.




                                               286
                   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




                                                                          287
 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




                                                                        288
                                                           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.



                                                                                            289
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.




                                                                        290
                                                                                 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




                                                                                          291
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.




                                                                            292
                                                                        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




                                                                                    293
                                                                                                                              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.




                                                                               294
                                                                     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


                                                                                295
                                                                                         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` stand s 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)




                                                                    296
                                   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



                                                                  297
               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)




                                                                                    298
                                                                             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.



                                                                                      299
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
   liability for which any debit has been made will also recorded under the head description.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
   also be recorded under the head description.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. Central Tax` stands for Central Goods and Services Tax; State Tax` stands for State Goods and Services Tax; UT Tax` stands for Union territory
   Goods and Services Tax; Integrated Tax` stands for Integrated Goods and Services Tax and Cess` stands for Goods and Services
   Tax(Compensation to States)




                                                                       300
                                                    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



                                                                          301
                 (----)
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




                                                                              302
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.




                                                                           303
                                                           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
                                                     Tax                       Tax



                                                               304
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).




                                                                               305
                                          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 supplies/ Supplier of deemed export supplies
                          (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


                                                   306
                             (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 of central excise duty/service tax/central tax 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]96




                                            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




                              DECLARATION97 [rule 89(2)(g)]
                            (For recipient/supplier of deemed export)
In case refund claimed by recipient
 I hereby declare that the refund has been claimed only for those invoices which have been
detailed in statement 5B for the tax period for which refund is being claimed and the amount

96
     Substituted vide Notf. no. 12/2018, dated 07.03.2018.
97
     Substituted vide Notf no. 70/2017-CT dt 21.12.2017

                                                         307
does not exceed the amount of input tax credit availed in the valid return filed for the said
tax period. I also declare that the supplier has not claimed refund with respect to the said
supplies.

In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been
detailed in statement 5B for the tax period for which refund is being claimed. I also declare
that the recipient shall not claim any refund with respect of the said supplies and also, the
recipient has not availed any input tax credit on such supplies.
Signature
Name ­
                                                                           Designation / Status



                                              UNDERTAKING98

I hereby undertake to pay back to the Government the amount of refund sanctioned along
with interest in case it is found subsequently that the requirements of clause (c) of sub-
section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have
not been complied with in respect of the amount refunded.

Signature
Name ­
                                                                                            Designation / Status




                                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



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

                                                         308
                 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 1A99 [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
54(3)]


Sl.            Details of invoices     Tax paid on inward supplies           Details of invoices          Tax paid on outward
No             of inward supplies                                        of outward supplies                     supplies
    .                 received                                                     issued

           No         Dat   Taxabl     Integrate   Centr      State /    No       Dat       Taxabl   Integrate    Centr     State /
           .          e     e          d Tax       al Tax     Union      .        e         e        d Tax        al Tax    Union
                            Value                             territor                      Value                           territor
                                                              y Tax                                                         y Tax

1          2          3     4          5           6          7          8        9         10       11           12        13




                                               Statement- 2100 [rule 89(2)(c)]

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

                                                                  309
       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-4101 [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
                                            SEZ                                    note, if     note, if       11)
                 No. Date Value         No. Date        Taxable Amt.                 any          any

       100
            Substituted to include the entries corresponding to Cess vide Notf no. 47/2017- CT dt 18.10.2017
       101
            Substituted to include the entries corresponding to Cess vide Notf no. 47/2017- CT dt 18.10.2017

                                                                310
                                                            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 5B102 [rule 89(2)(g)]
     Refund Type: On account of deemed exports
                                                                                                         (Amount in Rs)

      Sl.           Details of invoices of                                              Tax paid
      No.          outward supplies in case
                     refund is claimed by
                 supplier/Details of invoices
                  of inward supplies in case
                     refund is claimed by
                          recipient

                 No.       Date       Taxable Value          Integrated       Central    State /Union Territory       Cess
                                                                Tax            Tax                Tax


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

                                                                     311
       1               2       3               4                     5               6                    7                  8

                                                                                                                             ;




                                                      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




                                                     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

                                                                         312
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.


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.




                                             313
8. Net input tax credit`means input tax credit availed on inputs during the relevant period
for the purpose of Statement-1 and will include ITC on input services also for the purpose of
Statement-3A and 5A.
9. Adjusted total turnover` means the turnover in a State or a Union territory, as defined
under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated
supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in
GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of export
of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. Turnover of zero rated supply of goods and services` shall have the same meaning as
defined in rule 89(4)




                                            314
                                                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 supplies/ Supplier of deemed export supplies 103




                              [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 of central excise duty/service tax/central tax 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]104.



                                                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.

     103
           Substituted for "Recipient of deemed exports" vide Notf no. 70/2017-CT dt 21.12.2017
     104
           Substituted vide Notf. No. 3/2018-Central Tax dated 07.03.2018.

                                                             315
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


                                                 DECLARATION105 [rule 89(2)(g)]
                                               (For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B 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.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax
period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also,
the recipient has not availed any input tax credit on such supplies.
Signature
Name ­
                                                               Designation / Status




                                                        UNDERTAKING106

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found
subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the
CGST/SGST Act have not been complied with in respect of the amount refunded.


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

       105
             Inserted vide Notf no. 70/2017-CT dt 21.12.2017
       106
             Inserted vide Notf no. 70/2017-CT dt 21.12.2017

                                                                316
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 1A107 [rule 89(2)(h)]
       Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
       54(3)]


       Sl.           Details of invoices     Tax paid on inward supplies           Details of invoices          Tax paid on outward
       No            of inward supplies                                        of outward supplies                     supplies
           .                received                                                     issued

                 No         Dat   Taxabl     Integrate   Centr      State /    No       Dat       Taxabl   Integrate     Centr    State /
                 .          e     e          d Tax       al Tax     Union      .        e         e        d Tax         al Tax   Union
                                  Value                             territor                      Value                           territor
                                                                    y Tax                                                         y Tax

       1         2          3     4          5           6          7          8        9         10       11            12       13




                                                     Statement- 2 108[rule 89(2)(c)]
       Refund Type: Exports of services with payment of tax
                                                                                                                       (Amount in Rs.)

       107
               Inserted vide Notf no. 70/2017-CT dt 21.12.2017
       108
               Inserted vide Notf no. 03/2018-CT dt 23.01.2018

                                                                        317
Sr.         Invoice details        Integrated tax Cess                 BRC/            Integrat Integrate    Net
No.                                                                    FIRC             ed tax d tax and Integrate
                                                                                      and cess    cess    d tax and
                                                                                      involved involved      cess
                                                                                       in debit in credit (6+7+10
                                                                                       note, if  note, if   - 11)
                                                                                         any       any

          No. Dat Value Taxabl Amt.                                No Date
               e          e                                         .
                        value



  1        2         3        4        5           6       7       8         9           10            11          12




                                  Statement- 3109 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
                                                                                                       (Amount in Rs.)

 Sr.                 Invoice details             Goods/ Shipping bill/ Bill of  EGM     BRC/
 No.                                             Services      export           Details FIRC
                                                  (G/S)
               No.       Date       Value                 Port    No. Date Ref Date No. Date
                                                          code                 No.

      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 supply             Net input tax credit        Adjusted total         Refund amount
 of goods and services                                                 turnover               (1×2÷3)
                1                                      2                        3                       4




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

                                                             318
                                       Statement-4110 [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        Cess Integrated Integrated    Net
   of                  bill/ Bill                     Tax                   tax and    tax and Integrated
recipient                  of                                                 cess       cess    tax and
                        export/                                            involved involved       cess
                       Endorsed                                             in debit  in credit (8+9+10­
                        invoice                                             note, if   note, if    11)
                        by SEZ                                                any        any
               No. Date Value No.          Date Taxable Amt.
                                                 Value

       1        2       3    4     5        6        7         8       9            10          11         12




                                            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 supply         Net input tax credit        Adjusted total         Refund amount
 of goods and services                                             turnover               (1×2÷3)


                    1                  2                                    3                        4




                                       Statement 5B111 [rule 89(2)(g)]

Refund Type: On account of deemed exports
                                                                                                  (Amount in Rs)

 Sl.           Details of invoices of                                           Tax paid

110
      Inserted vide Notf no. 03/2018-CT dt 23.01.2018
111
      Inserted vide Notf no. 70/2017-CT dt 21.12.2017

                                                         319
No.     outward supplies in case
          refund is claimed by
      supplier/ Details of invoices
       of inward supplies in case
          refund is claimed by
                recipient

      No.   Date   Taxable Value      Integrated    Central   State /Union Territory   Cess
                                         Tax         Tax               Tax

1     2      3            4               5           6                 7               8




                                              320
                                                                      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):
Descri        Integrated Tax           Central Tax              State/ UT tax                                                                                                     Cess
ption
                   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. Refu
   nd
   amou
   nt
   claim
   ed
b. Refu
   nd
   Sanct
   ioned
   on
   provi
   siona
   l
   basis
c. Rem
   ainin
   g
   Amo
   unt



                                                                                                  321
d. Refu
   nd
   amou
   nt in-
   admi
   ssible
e. Gros
   s
   amou
   nt to
   be
   paid
f. Inter
   est (if
   any)
g. Amo
   unt
   adjus
   ted
   again
   st
   outst
   andin
   g
   dema
   nd
   under
   the
   existi
   ng
   law
   or
   under
   the
   Act
h. Net
   amou
   nt to
   be
   paid
  17.        Attachments (Orders)   RFD-04; RFD- 06; RFD 07 (Part A)
Date:                               Signature (DSC):
Place:                              Name:
                                    Designation:
                                    Office Address:                    




                                            322
                                                                        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:



                                                                                 323
                          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.




                                                                                  324
                                                                                               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:




                                                                                  325
                                                                           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

                                                                                      326
                 Name of the Bank
          vi.
                 Address   of   the   Bank
         vii.
                 /Branch
                 IFSC
         viii.
                 MICR
          ix.



Date:                                        Signature (DSC):
Place:                                       Name:
                                             Designation:
                                             Office Address:




                                                327
                                              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.



                                                                                      328
                         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)




                                                                   329
                                                                             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


                                                                                        330
 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` stands for Others
*Strike out whichever is not applicable
&
 1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under section 56 of the Act @
@
  Strike out whichever is not applicable
          #
    (a)       and the amount is to be paid to the bank account specified by him in his application;
    (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
      (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):


                                                                                          331
Place:   Name:
         Designation:
         Office Address:




            332
                                               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




                                                            333
                                                     Part-B

                                         Order for withholding the refund



This has reference to your refund application referred to above and information/ documents furnished in the
matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.        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:




                                                       334
                                            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:


                                                       335
                                        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

                                                336
                                                FORM GST RFD-10112
                                                      [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. ARN and date of GSTR11                                            : ARN  Date
          
       6. Amount of Refund Claim                                                : 


           State                   Central          State /UT Tax              Integrated Tax         Cess
                                   Tax



           Total

       7. 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


       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
Instructions
           1.   Application for refund shall be filed on quarterly basis.
           2.   Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
           3.   There will be facility to edit the refund amount as per eligibility.
           4.   Requisite certificate issued by MEA granting the facility of refund shall be produced before the
                proper officer for processing refund claim.


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

                                                            337
                                               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 ----------




                                                        338
                   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




                                                          339
Accepted by me this.............................day of ......................... (month)......................... (year)
                                            ......................................of ................. (Designation)
                                            for and on behalf of the President of India.".




                                                       340
           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




                                                                 341
                                   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 -----




                                              342
                                  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




                                               343
                                  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




                                             344
                                   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




                                              345
                                       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 ----------




                                                     346
                                           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).




                                                            347
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)".




                                                                  348
                                  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




                                               349
                                  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




                                             350
                                    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 -




                                                 351
                                   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




                                              352
                                    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




                                              353
                                         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 ­




                                                354
                                     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




                                              355
                                     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


                                               356
                                    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




                                               357
                                    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




                                               358
                                   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




                                               359
                                    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 -




                                           360
                                   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




                                              361
                                         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 ............................




                                                     362
                                         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 ............................




                                                     363
                                          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 ............................




                                                       364
                                         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 ............................




                                                   365
                                               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


                                                        366
     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


                                                        367
                                         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.




                                                  368
                                      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




                                             369
                                         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_________



                                                  370
                                   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                                                 >


                                             371
         (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 ­

                                                       373
   (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:




                                        374
                                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




                                           375
                                   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                                                               total
                          Cess                                                           total
               demand                                                                >
                                                                                            >
               created, b) Interest                                                  <


                                              376
           if any                                              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:




                                  377
                                      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:


                                                  378
                           Signature>



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




379
                               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                                                            >


                                         381
                                                                                                <
                               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

                                                    382
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:




                                         383
                                   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      Appeal No. -                         Date of filing -

   2      GSTIN/ Temporary ID/UIN-

   3      Name of the appellant-

   4      Permanent address of the appellant-

   5      Address for communication-

   6      Order no.                                       Date-

  7.      Designation and Address of the officer passing the order appealed against-

  8.      Date of communication of the order appealed against-

  9.      Name of the representative-

  10.     Details of the case under dispute-

  (i)     Brief issue of the case under dispute-

  (ii)    Description and classification of goods/ services in dispute-

 (iii)    Period of dispute-

(iv)         Amount under dispute         Central tax State/UT tax Integrated tax      Cess

          a) Tax

          b) Interest

          c) Penalty

          d) Fees

          e) Other charges (specify)

  (v)     Market value of seized goods-

  11      State or Union Territory and the Commissionerate (Centre) in which the order or
          decision 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



                                                384
     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



                                         385
     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 of dispute
     (ii)
               Amount of interest demand dropped or
               reduced for the period of dispute
     (iii)
               Amount of refund sanctioned or allowed for
               the period of dispute
     (iv)      Whether no or lesser amount imposed as
               penalty

               TOTAL

17   Reliefs claimed in memorandum of cross -objections.

     Grounds of Cross objection
18




                                  Verification
       I,                                                                the respondent, do hereby
       declare that what is stated above is true to the best of my information and belief.

       Verified today, the                                     day of                    20...




     Place:
     Date:       



                                                                  Name of the Applicant/ Officer:
                                                         Designation/Status of Applicant/ officer:




                                                 386
                             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                                                         >

                                       387
             (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:-




                                    388
                                   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 Tribunal passing 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:
                                                                                         

                                                                                               Name:
                                                                                   Designation/Status:


                                                389
                                                                          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


                                                                                   390
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



                                                                                 391
Total




        392
(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




                                                                                      393
    (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



                                                                                        394
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


                                                                                        395
                                   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


                                                                                         396
        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.



                                                                                      397
                                                                            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




                                                                                          398
                 Signature
Place      Name of Authorised Signatory ............................

Date

        Designation /Status..........................................




                                           399
                                  [FORM GST EWB-01

                                       (See rule 138)

                                        E-Way Bill

                E-Way Bill No.                          :
                E-Way Bill date                         :
                Generator                               :
                Valid from                              :
                Valid until                             :
                PART-A
                A.1         GSTIN of Supplier
                A.2         Place of Dispatch
                A.3         GSTIN of Recipient
                A.4         Place of Delivery
                A.5         Document Number
                A.6         Document Date
                A.7         Value of Goods
                A.8         HSN Code
                            Reason for
                A.9         Transportation
                PART-B
                            Vehicle Number for
                B.1         Road
                            Transport Document
                            Number/Defence
                            Vehicle No./
                            Temporary Vehicle
                            Registration
                            No./Nepal or Bhutan
                            Vehicle Registration
                B.2         No.

Notes:

   1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
      having annual turnover upto five crore rupees in the preceding financial year and at
      four digit level for taxpayers having annual turnover above five crore rupees in the
      preceding financial year.
   2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of
      Entry.

   3. Transport Document number indicates Goods Receipt Number or Railway Receipt
      Number or Forwarding Note number or Parcel way bill number issued by railways or

                                             400
   Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.

5. Place of dispatch shall indicate the PIN Code of place of dispatch.

6. Where the supplier or the recipient is not registered, then the letters URP are to be
   filled-in in column A.1 or, as the case may be, A.3.

7. 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




                                         401
                                  FORM GST EWB-02
                                        (See rule 138)

                                 Consolidated E-Way Bill


                        Consolidated E-Way Bill No.        :
                        Consolidated E-Way Bill Date       :
                        Generator                          :
                        Vehicle Number                     :
                  Number of E-Way Bills




                                      E-Way Bill Number




                                  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

Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date

Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number

Name of person in-charge of vehicle



                                             402
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 Union territory tax

         Cess

Penalty payable

         Integrated tax

         Central tax

         State or Union territory tax

         Cess

Details of Notice

         Date

         Number

         Summary of findings




                                              403
                                    FORM GST EWB-04
                                      (See rule138D)
                                     Report of detention

           E-Way Bill Number
           Approximate Location of
           detention

           Period of detention

           Name of Officer in-charge     (if known)

           Date
           Time


                                   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)



                                               404
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



                                                                                          State or        Integrated
                                                                            Central tax                                Cess
                                        Pric                                              Union           tax
                                               Tota
Sl.   Descriptio           Qty   Uni    e                                                 territory tax
                   HS                          l      Discoun
No    n of                 .     t      (per                      Taxabl
                   N                           valu   t, if any
.     Goods                             unit                      e value
                                               e
                                        )                                          Amt            Amt            Amt          Amt
                                                                            Rat           Rat             Rat
                                                                                   .              .              .     Rat    .
                                                                            e             e               e
                                                                                                                       e




      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]113

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

                                                              405
                                         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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