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Central Goods and Services Tax (CGST) Rules, 2017
July, 11th 2017
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) and Notification No. 15/2017-Central Tax (Dated 1st July 2017)




                                        (As on 02.07.2017)




                                     Government of India
                                     Ministry of Finance
                                   Department of Revenue
                             Central Board of Excise and Customs
                             CONTENTS


Chapter                         Topic                Page Numbers
Chapter I      Preliminary                                 1
Chapter II     Composition
                       Rules                             2­4
                       Forms                            92 ­ 99
Chapter III    Registration
                       Rules                            5 ­ 14
                       Forms                           100 ­ 164
Chapter IV     Determination of Value of Supply
                       Rules                            15 ­ 19
Chapter V      Input Tax Credit
                       Rules                            20 ­ 29
                       Forms                           165 ­ 175
Chapter VI     Tax Invoice, Credit and Debit Notes
                       Rules                            30 ­ 37
Chapter VII    Accounts and Records
                       Rules                            38 ­ 41
                       Forms                           176 ­ 179
Chapter VIII   Returns
                       Rules                            42 ­ 52
                       Forms                           180 ­ 248
Chapter IX     Payment of Tax
                       Rules                            53 ­ 56
                       Forms                           249 ­ 264
Chapter X      Refund
                       Rules                            57 ­ 65
                       Forms                           265 ­ 292
Chapter XI     Assessment and Audit
                       Rules                            66 ­ 68
                       Forms                           293 ­ 316
Chapter XII    Advance Ruling
                       Rules                              69
                       Forms                           317 ­ 321
Chapter XIII   Appeals and Revision
                       Rules                            70 -72
                       Forms                           322 ­ 341
Chapter XIV     Transitional Provisions
                        Rules                     73 ­ 75
                        Forms                    342 ­ 350
Chapter XV      Anti-Profiteering
                        Rules                     76 ­ 80
Chapter XVI     E-way
                        Rules                       81
Chapter XVII    Inspection, Search and Seizure
                        Rules                       82
                        Forms                    351 ­ 359
Chapter XVIII   Demands and Recovery
                        Rules                     83 ­ 90
                        Forms                    360 ­ 386
Chapter XIX     Offences and Penalties
                        Rules                       91
                        Forms                    387 - 388
                                         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.
    (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
    furnish the details of stock, including the inward supply of goods received from
    unregistered persons, held by him on the day preceding the date from which he opts to pay
    tax under the said section, electronically, in FORM GST CMP-03, on the common portal,
    either directly or through a Facilitation Centre notified by the Commissioner, within a
    period of sixty days from the date on which the option for composition levy is exercised or
    within such further period as may be extended by the Commissioner in this behalf.
    (5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
    any State or Union territory shall be deemed to be an intimation in respect of all other
    places of business registered on the same Permanent Account Number.

4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be
   effective from the beginning of the financial year, where the intimation is filed under sub-
   rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of
   the said rule.
    (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
    registration to the applicant and his option to pay tax under section 10 shall be effective
    from the date fixed under sub-rule (2) or (3) of rule 10.

5. Conditions and restrictions for composition levy.- (1) The person exercising the option
   to pay tax under section 10 shall comply with the following conditions, namely:-
        (a)     he is neither a casual taxable person nor a non-resident taxable person;
        (b)     the goods held in stock by him on the appointed day have not been purchased
        in the course of inter-State trade or commerce or imported from a place outside India
2
        or received from his branch situated outside the State or from his agent or principal
        outside the State, where the option is exercised under sub-rule (1) of rule 3;
        (c)     the goods held in stock by him have not been purchased from an unregistered
        supplier and where purchased, he pays the tax under sub-section (4) of section 9;
        (d)     he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
        supply of goods or services or both;
        (e)     he was not engaged in the manufacture of goods as notified under clause (e) of
        sub-section (2) of section 10, during the preceding financial year;
        (f)     he shall mention the words "composition taxable person, not eligible to collect
        tax on supplies" at the top of the bill of supply issued by him; and
        (g)     he shall mention the words "composition taxable person" on every notice or
        signboard displayed at a prominent place at his principal place of business and at every
        additional place or places of business.

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

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

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

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

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

    (5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
    registered person in FORM GST CMP-06, the proper officer shall issue an order in
    FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either
    accepting the reply, or denying the option to pay tax under section 10 from the date of the
    option or from the date of the event concerning such contravention, as the case may be.

    (6) Every person who has furnished an intimation under sub-rule (2) or filed an application
    for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal
    of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
    furnish at the common portal, either directly or through a Facilitation Centre notified by
    the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of
    inputs and inputs contained in semi-finished or finished goods held in stock by him on the
    date on which the option is withdrawn or denied, within a period of thirty days from the
3
     date from which the option is withdrawn or from the date of the order passed in FORM
     GST CMP-07, as the case may be.

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

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

      Sl.            Category of registered persons                       Rate of tax
     No.
      (1)                          (2)                                      (3)
    1.      Manufacturers, other than manufacturers of such one per cent.
            goods as may be notified by the Government
    2.      Suppliers making supplies referred to in clause (b) two and a half per cent.
            of paragraph 6 of Schedule II

    3.      Any other supplier eligible for composition levy half per cent.
            under section 10 and the provisions of this Chapter




4
                                        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.




5
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.
    (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
6
    of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule
    (3) or sub-rule (5) of rule 9.
    (4) Every certificate of registration shall be duly signed or verified through electronic
    verification code by the proper officer under the Act.
    (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall
    be communicated the registration number, and the certificate of registration under sub-rule
    (1), duly signed or verified through electronic verification code, shall be made available to
    him on the common portal, within a period of three days after the expiry of the period
    specified in sub-rule (5) of rule 9.


11. Separate registration for multiple business verticals within a State or a Union
   territory.- (1) Any person having multiple business verticals within a State or a Union
   territory, requiring a separate registration for any of its business verticals under sub-section
   (2) of section 25 shall be granted separate registration in respect of each of the verticals
   subject to the following conditions, namely:-
          (a) such person has more than one business vertical as defined in clause (18) of
    section 2;
          (b)   the business vertical of a taxable person shall not be granted registration to
    pay tax under section 10 if any one of the other business verticals of the same person is
    paying tax under section 9;
          (c) all separately registered business verticals of such person shall pay tax under
    the Act on supply of goods or services or both made to another registered business vertical
    of such person and issue a tax invoice for such supply.
    Explanation.- For the purposes of clause (b), it is hereby clarified that where any business
    vertical of a registered person that has been granted a separate registration becomes
    ineligible to pay tax under section 10, all other business verticals of the said person shall
    become ineligible to pay tax under the said section.


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


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
7
    at source under section 52, the said officer may cancel the registration issued under sub-
    rule (2) and such cancellation shall be communicated to the said person electronically in
    FORM GST REG-08:
          Provided that the proper officer shall follow the procedure as provided in rule 22 for
    the cancellation of registration.


13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person
   shall electronically submit an application, along with a self-attested copy of his valid
   passport, for registration, duly signed or verified through electronic verification code, in
   FORM GST REG-09, at least five days prior to the commencement of business at the
   common portal either directly or through a Facilitation Centre notified by the
   Commissioner:
          Provided that in the case of a business entity incorporated or established outside
    India, the application for registration shall be submitted along with its tax identification
    number or unique number on the basis of which the entity is identified by the Government
    of that country or its Permanent Account Number, if available.

    (2) A person applying for registration as a non-resident taxable person shall be given a
    temporary reference number by the common portal for making an advance deposit of tax
    in accordance with the provisions of section 27 and the acknowledgement under sub-rule
    (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash
    ledger.

    (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
    registration shall, mutatis mutandis, apply to an application submitted under this rule.

    (4) The application for registration made by a non-resident taxable person shall be duly
    signed or verified through electronic verification code by his authorised signatory who shall
    be a person resident in India having a valid Permanent Account Number.


14. Grant of registration to a person supplying online information and database access
   or retrieval services from a place outside India to a non-taxable online recipient.- (1)
   Any person supplying online information and database access or retrieval services from a
   place outside India to a non-taxable online recipient shall electronically submit an
   application for registration, duly signed or verified through electronic verification code, in
   FORM GST REG-10, at the common portal, either directly or through a Facilitation
   Centre notified by the Commissioner.
    (2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
    REG-06, subject to such conditions and restrictions and by such officer as may be notified
    by the Central Government on the recommendations of the Council.




8
15. Extension in period of operation by casual taxable person and non-resident taxable
   person.- (1) Where a registered casual taxable person or a non-resident taxable person
   intends to extend the period of registration indicated in his application of registration, an
   application in FORM GST REG-11 shall be submitted electronically through the common
   portal, either directly or through a Facilitation Centre notified by the Commissioner, by
   such person before the end of the validity of registration granted to him.
    (2) The application under sub-rule (1) shall be acknowledged only on payment of the
    amount specified in sub-section (2) of section 27.


16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or
   any other proceedings under the Act, the proper officer finds that a person liable to
   registration under the Act has failed to apply for such registration, such officer may register
   the said person on a temporary basis and issue an order in FORM GST REG- 12.
    (2) The registration granted under sub-rule (1) shall be effective from the date of such
    order granting registration.
    (3) Every person to whom a temporary registration has been granted under sub-rule (1)
    shall, within a period of ninety days from the date of the grant of such registration, submit
    an application for registration in the form and manner provided in rule 8 or rule 12:
           Provided that where the said person has filed an appeal against the grant of temporary
    registration, in such case, the application for registration shall be submitted within a period
    of thirty days from the date of the issuance of the order upholding the liability to registration
    by the Appellate Authority.
    (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
    certificate of registration shall, mutatis mutandis, apply to an application submitted under
    sub-rule (3).
    (5) The Goods and Services Tax Identification Number assigned, pursuant to the
    verification under sub-rule (4), shall be effective from the date of the order granting
    registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person
   required to be granted a Unique Identity Number in accordance with the provisions of sub-
   section (9) of section 25 may submit an application electronically in FORM GST REG-
   13, duly signed or verified through electronic verification code, in the manner specified in
   rule 8 at the common portal, either directly or through a Facilitation Centre notified by the
   Commissioner.
    (2) The proper officer may, upon submission of an application in FORM GST REG-13 or
    after filling up the said form, assign a Unique Identity Number to the said person and issue
    a certificate in FORM GST REG-06 within a period of three working days from the date
    of the submission of the application.

18. Display of registration certificate and Goods and Services Tax Identification Number
   on the name board.- (1) Every registered person shall display his certificate of registration
   in a prominent location at his principal place of business and at every additional place or
   places of business.
    (2) Every registered person shall display his Goods and Services Tax Identification
    Number on the name board exhibited at the entry of his principal place of business and at
    every additional place or places of business.


9
19. Amendment of registration.- (1) Where there is any change in any of the particulars
   furnished in the application for registration in FORM GST REG-01 or FORM GST
   REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity
   Number in FORM GST-REG-13, either at the time of obtaining registration or Unique
   Identity Number or as amended from time to time, the registered person shall, within a
   period of fifteen days of such change, submit an application, duly signed or verified through
   electronic verification code, electronically in FORM GST REG-14, along with the
   documents relating to such change at the common portal, either directly or through a
   Facilitation Centre notified by the Commissioner:
           Provided that ­ (a) where the change relates to,-
                          (i) legal name of business;
                          (ii) address of the principal place of business or any additional
                          place(s) of business; or
                         (iii) addition, deletion or retirement of partners or directors, Karta,
                          Managing Committee, Board of Trustees, Chief Executive Officer or
                          equivalent, responsible for the day to day affairs of the business,-
          which does not warrant cancellation of registration under section 29, the proper officer
     shall, after due verification, approve the amendment within a period of fifteen working
     days from the date of the receipt of the application in FORM GST REG-14 and issue an
     order in FORM GST REG-15 electronically and such amendment shall take effect from
     the date of the occurrence of the event warranting such amendment;
     (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or
     Union territory shall be applicable for all registrations of the registered person obtained
     under the provisions of this Chapter on the same Permanent Account Number;
     (c) where the change relates to any particulars other than those specified in clause (a), the
     certificate of registration shall stand amended upon submission of the application in
     FORM GST REG- 14 on the common portal;
     (d) where a change in the constitution of any business results in the change of the
     Permanent Account Number of a registered person, the said person shall apply for fresh
     registration in FORM GST REG-01:
           Provided further that any change in the mobile number or e-mail address of the
     authorised signatory submitted under this rule, as amended from time to time, shall be
     carried out only after online verification through the common portal in the manner provided
     under sub-rule (2) of rule 8.
     (2) Where the proper officer is of the opinion that the amendment sought under sub-rule
     (1) is either not warranted or the documents furnished therewith are incomplete or
     incorrect, he may, within a period of fifteen working days from the date of the receipt of
     the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring
     the registered person to show cause, within a period of seven working days of the service
     of the said notice, as to why the application submitted under sub-rule (1) shall not be
     rejected.
     (3) The registered person shall furnish a reply to the notice to show cause, issued under
     sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date
     of the service of the said notice.
     (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where
     no reply is furnished in response to the notice issued under sub-rule (2) within the period
     prescribed in sub-rule (3), the proper officer shall reject the application submitted under
     sub-rule (1) and pass an order in FORM GST REG -05.
10
     (5) If the proper officer fails to take any action,-
           (a) within a period of fifteen working days from the date of submission of the
     application, or
           (b) within a period of seven working days from the date of the receipt of the reply to
     the notice to show cause under sub-rule (3),
        the certificate of registration shall stand amended to the extent applied for and the
     amended certificate shall be made available to the registered person on the common portal.
20. Application for cancellation of registration.- A registered person, other than a person
   to whom a registration has been granted under rule 12 or a person to whom a Unique
   Identity Number has been granted under rule 17, seeking cancellation of his registration
   under sub-section (1) of section 29 shall electronically submit an application in FORM
   GST REG-16, including therein the details of inputs held in stock or inputs contained in
   semi-finished or finished goods held in stock and of capital goods held in stock on the date
   from which the cancellation of registration is sought, liability thereon, the details of the
   payment, if any, made against such liability and may furnish, along with the application,
   relevant documents in support thereof, at the common portal within a period of thirty days
   of the occurrence of the event warranting the cancellation, either directly or through a
   Facilitation Centre notified by the Commissioner:
           Provided that no application for the cancellation of registration shall be considered
     in case of a taxable person, who has registered voluntarily, before the expiry of a period of
     one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is
   liable to be cancelled, if the said person,-
         (a) does not conduct any business from the declared place of business; or
         (b) issues invoice or bill without supply of goods or services in violation of the
     provisions of this Act, or the rules made thereunder; or
         (c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
   registration of a person is liable to be cancelled under section 29, he shall issue a notice to
   such person in FORM GST REG-17, requiring him to show cause, within a period of
   seven working days from the date of the service of such notice, as to why his registration
   shall not be cancelled.
     (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
     FORM REG­18 within the period specified in the said sub-rule.
     (3) Where a person who has submitted an application for cancellation of his registration is
     no longer liable to be registered or his registration is liable to be cancelled, the proper
     officer shall issue an order in FORM GST REG-19, within a period of thirty days from
     the date of application submitted under sub-rule (1) of rule 20 or, as the case may be, the
     date of the reply to the show cause issued under sub-rule (1), cancel the registration, with
     effect from a date to be determined by him and notify the taxable person, directing him to
     pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-
     section (5) of section 29.
     (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper
     officer shall drop the proceedings and pass an order in FORM GST REG ­20.
     (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
     deceased proprietor, as if the application had been submitted by the proprietor himself.
11
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 in FORM GST REG-24.
     (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
     officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
     within a period of thirty days from the date of the receipt of such information or
     clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other
   than a person deducting tax at source or an Input Service Distributor, registered under an
   existing law and having a Permanent Account Number issued under the provisions of the
   Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his
   e-mail address and mobile number, either directly or through a Facilitation Centre notified
   by the Commissioner.
           (b) Upon enrolment under clause (a), the said person shall be granted registration on
     a provisional basis and a certificate of registration in FORM GST REG-25, incorporating
     the Goods and Services Tax Identification Number therein, shall be made available to him
     on the common portal:
           Provided that a taxable person who has been granted multiple registrations under the
     existing law on the basis of a single Permanent Account Number shall be granted only one
     provisional registration under the Act:
      (2) (a) Every person who has been granted a provisional registration under sub-rule (1)
     shall submit an application electronically in FORM GST 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.

12
           (b) The information asked for in clause (a) shall be furnished within a period of three
     months or within such further period as may be extended by the Commissioner in this
     behalf.
           (c) If the information and the particulars furnished in the application are found, by
     the proper officer, to be correct and complete, a certificate of registration in FORM GST
     REG-06 shall be made available to the registered person electronically on the common
     portal.
     (3) Where the particulars or information specified in sub-rule (2) have either not been
     furnished or not found to be correct or complete, the proper officer shall, after serving a
     notice to show cause in FORM GST REG-27 and after affording the person concerned a
     reasonable opportunity of being heard, cancel the provisional registration granted under
     sub-rule (1) and issue an order in FORM GST REG-28:
     (3A) Where a certificate of registration has not been made available to the applicant on the
     common portal within a period of fifteen days from the date of the furnishing of information
     and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under
     sub-rule (3) within the said period, the registration shall be deemed to have been granted
     and the said certificate of registration, duly signed or verified through electronic
     verification code, shall be made available to the registered person on the common portal.
           Provided that the show cause notice issued in FORM GST REG- 27 can be
     withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
     person an opportunity of being heard, that no such cause exists for which the notice was
     issued.
     (4) Every person registered under any of the existing laws, who is not liable to be registered
     under the Act may, within a period of thirty days from the appointed day, at his option,
     submit an application electronically in FORM GST REG-29 at the common portal for the
     cancellation of registration granted to him and the proper officer shall, after conducting
     such enquiry as deemed fit, cancel the said registration.


25. Physical verification of business premises in certain cases.- Where the proper officer is
   satisfied that the physical verification of the place of business of a registered person is
   required after the grant of registration, he may get such verification done and the
   verification report along with the other documents, including photographs, shall be
   uploaded in FORM GST REG-30 on the common portal within a period of fifteen working
   days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices,
   returns including the details of outward and inward supplies, appeals or any other document
   required to be submitted under the provisions of these rules shall be so submitted
   electronically with digital signature certificate or through e-signature as specified under the
   provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other
   mode of signature or verification as notified by the Board in this behalf:
           Provided that a registered person registered under the provisions of the Companies
     Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital
     signature certificate.
     (2) Each document including the return furnished online shall be signed or verified through
     electronic verification code-
           (a) in the case of an individual, by the individual himself or where he is absent from
     India, by some other person duly authorised by him in this behalf, and where the individual

13
     is mentally incapacitated from attending to his affairs, by his guardian or by any other
     person competent to act on his behalf;
           (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
     absent from India or is mentally incapacitated from attending to his affairs, by any other
     adult member of such family or by the authorised signatory of such Karta;
           (c) in the case of a company, by the chief executive officer or authorised signatory
     thereof;
           (d) in the case of a Government or any Governmental agency or local authority, by
     an officer authorised in this behalf;
           (e) in the case of a firm, by any partner thereof, not being a minor or authorised
     signatory thereof;
           (f) in the case of any other association, by any member of the association or persons
     or authorised signatory thereof;
           (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof;
     or
           (h) in the case of any other person, by some person competent to act on his behalf, or
     by a person authorised in accordance with the provisions of section 48.
     (3) All notices, certificates and orders under the provisions of this Chapter shall be issued
     electronically by the proper officer or any other officer authorised to issue such notices or
     certificates or orders, through digital signature certificate or through E-signature as
     specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or
     verified by by any other mode of signature or verification as notified by the Board in this
     behalf..




14
                                          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.
15
29. Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his agent shall-
    (a) be the open market value of the goods being supplied, or at the option of the supplier,
be ninety per cent. of the price charged for the supply of goods of like kind and quality by the
recipient to his customer not being a related person, where the goods are intended for further
supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
per quintal on the day of the supply. Another independent supplier is supplying groundnuts of
like kind and quality to the said agent at the price of four thousand five hundred and fifty
rupees per quintal. The value of the supply made by the principal shall be four thousand five
hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90
per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
  (b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.


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


31. Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27
to 30, the same shall be determined using reasonable means consistent with the principles and
the general provisions of section 15 and the provisions of this Chapter:
       Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.


32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything
contained in the provisions of this Chapter, the value in respect of supplies specified below
shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
       (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal
       to the difference in the buying rate or the selling rate, as the case may be, and the
       Reserve Bank of India reference rate for that currency at that time, multiplied by the
       total units of currency:




16
                    Provided that in case where the Reserve Bank of India reference rate for
       a currency is not available, the value shall be one per cent. of the gross amount of
       Indian Rupees provided or received by the person changing the money:
                   Provided further that in case where neither of the currencies exchanged
       is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
       amounts the person changing the money would have received by converting any of the
       two currencies into Indian Rupee on that day at the reference rate provided by the
       Reserve Bank of India.
                     Provided also that a person supplying the services may exercise the
       option to ascertain the value in terms of clause (b) for a financial year and such option
       shall not be withdrawn during the remaining part of that financial year.
       (b) at the option of the supplier of services, the value in relation to the supply of foreign
       currency, including money changing, shall be deemed to be-
             (i) one per cent. of the gross amount of currency exchanged for an amount up
                 to one lakh rupees, subject to a minimum amount of two hundred and fifty
                 rupees;
             (ii) one thousand rupees and half of a per cent. of the gross amount of currency
                  exchanged for an amount exceeding one lakh rupees and up to ten lakh
                  rupees; and
             (iii) five thousand and five hundred rupees and one tenth of a per cent. of the
                   gross amount of currency exchanged for an amount exceeding ten lakh
                   rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an air travel agent shall be deemed to be an amount calculated at the rate of five
per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of
the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression "basic fare" means that part of
the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
       (a) the gross premium charged from a policy holder reduced by the amount allocated
       for investment, or savings on behalf of the policy holder, if such an amount is intimated
       to the policy holder at the time of supply of service;
       (b) in case of single premium annuity policies other than (a), ten per cent. of single
       premium charged from the policy holder; or
       (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
17
nature of the goods and where no input tax credit has been availed on the purchase of such
goods, the value of supply shall be the difference between the selling price and the purchase
price and where the value of such supply is negative, it shall be ignored:
          Provided that the purchase value of goods repossessed from a defaulting borrower,
who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
purchase price of such goods by the defaulting borrower reduced by five percentage points
for every quarter or part thereof, between the date of purchase and the date of disposal by the
person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the money
value of the goods or services or both redeemable against such token, voucher, coupon, or
stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in
paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25,
where input tax credit is available, shall be deemed to be NIL.

33. Value of supply of services in case of pure agent.- Notwithstanding anything contained
in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure
agent of the recipient of supply shall be excluded from the value of supply, if all the following
conditions are satisfied, namely,-
        (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
        payment to the third party on authorisation by such recipient;
        (ii) the payment made by the pure agent on behalf of the recipient of supply has been
        separately indicated in the invoice issued by the pure agent to the recipient of service;
        and
        (iii) the supplies procured by the pure agent from the third party as a pure agent of the
        recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression "pure agent" means a person who-
        (a) enters into a contractual agreement with the recipient of supply to act as his pure
        agent to incur expenditure or costs in the course of supply of goods or services or both;
        (b) neither intends to hold nor holds any title to the goods or services or both so
        procured or supplied as pure agent of the recipient of supply;
        (c) does not use for his own interest such goods or services so procured; and
        (d) receives only the actual amount incurred to procure such goods or services in
        addition to the amount received for supply he provides on his own account.

Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration
fee and approval fee for the name of the company paid to the Registrar of Companies. The
fees charged by the Registrar of Companies for the registration and 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.


18
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both
shall be the applicable reference rate for that currency as determined by the Reserve Bank of
India on the date of time of supply in respect of such supply in terms of section 12 or, as the
case may be, section 13 of the Act.

35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory
tax.-Where the value of supply is inclusive of integrated tax or, as the case may be, central
tax, State tax, Union territory tax, the tax amount shall be determined in the following manner,
namely,-

Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)

Explanation.- For the purposes of the provisions of this Chapter, the expressions-
     (a) "open market value" of a supply of goods or services or both means the full value in
      money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess
      payable by a person in a transaction, where the supplier and the recipient of the supply
      are not related and the price is the sole consideration, to obtain such supply at the same
      time when the supply being valued is made;
     (b) "supply of goods or services or both of like kind and quality" means any other supply
      of goods or services or both made under similar circumstances that, in respect of the
      characteristics, quality, quantity, functional components, materials, and the reputation of
      the goods or services or both first mentioned, is the same as, or closely or substantially
      resembles, that supply of goods or services or both.




19
                                         CHAPTER V
                                    INPUT TAX CREDIT

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

      (a)   an invoice issued by the supplier of goods or services or both in accordance with
            the provisions of section 31;
      (b)   an invoice issued in accordance with the provisions of clause (f) of sub-section (3)
            of section 31, subject to the payment of tax;
      (c)   a debit note issued by a supplier in accordance with the provisions of section 34;
      (d)   a bill of entry or any similar document prescribed under the Customs Act, 1962 or
            rules made thereunder for the assessment of integrated tax on imports;
      (e)   an Input Service Distributor invoice or Input Service Distributor credit note or any
            document issued by an Input Service Distributor in accordance with the provisions
            of sub-rule (1) of rule 54.

 (2) Input tax credit shall be availed by a registered person only if all the applicable
 particulars as specified in the provisions of Chapter VI are contained in the said document,
 and the relevant information, as contained in the said document, is furnished in FORM
 GSTR-2 by such person.

 (3) No input tax credit shall be availed by a registered person in respect of any tax that has
 been paid in pursuance of any order where any demand has been confirmed on account of
 any fraud, willful misstatement or suppression of facts.

37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof, the value of such supply along with
the tax payable thereon, within the time limit specified in the second proviso to sub-section
(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the
amount of input tax credit availed of proportionate to such amount not paid to the supplier in
FORM GSTR-2 for the month immediately following the period of one hundred and eighty
days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of
the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-
section (2) of section 16.

(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person for the month in which the details are furnished.

(3) The registered person shall be liable to pay interest at the rate notified under sub-section
(1) of section 50 for the period starting from the date of availing credit on such supplies till
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.



20
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-6
              in accordance with the provisions of Chapter VIII of these rules;

       (b)      the Input Service Distributor shall, in accordance with the provisions of clause
                (d), separately distribute the amount of ineligible input tax credit (ineligible
                under the provisions of sub-section (5) of section 17 or otherwise) and the
                amount of eligible input tax credit;

       (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,

21
           "t1" is the turnover, as referred to in section 20, of person R1 during the relevant
           period, and
           "T" is the aggregate of the turnover, during the relevant period, of all recipients
           to whom the input service is attributable in accordance with the provisions of
           section 20;


     (e)   the input tax credit on account of integrated tax shall be distributed as input tax
           credit of integrated tax to every recipient;

      (f) the input tax credit on account of central tax and State tax or Union territory tax
      shall-
             (i) in respect of a recipient located in the same State or Union territory in which
             the Input Service Distributor is located, be distributed as input tax credit of
             central tax and State tax or Union territory tax respectively;

             (ii) in respect of a recipient located in a State or Union territory other than that
             of the Input Service Distributor, be distributed as integrated tax and the amount
             to be so distributed shall be equal to the aggregate of the amount of input tax
             credit of central tax and State tax or Union territory tax that qualifies for
             distribution to such recipient in accordance with clause (d);

      (g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
      prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
      only for distribution of input tax credit;

      (h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
      prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
      already distributed gets reduced for any reason;

      (i) any additional amount of input tax credit on account of issuance of a debit note to
      an Input Service Distributor by the supplier shall be distributed in the manner and
      subject to the conditions specified in clauses (a) to (f) and the amount attributable to any
      recipient shall be calculated in the manner provided in clause (d) and such credit shall
      be distributed in the month in which the debit note is included in the return in FORM
      GSTR-6;

     (j) any input tax credit required to be reduced on account of issuance of a credit note
     to the Input Service Distributor by the supplier shall be apportioned to each recipient in
     the same ratio in which the input tax credit contained in the original invoice was
     distributed in terms of clause (d), and the amount so apportioned shall be-

            (i) reduced from the amount to be distributed in the month in which the credit note
                is included in the return in FORM GSTR-6; or

            (ii) added to the output tax liability of the recipient where the amount so
            apportioned is in the negative by virtue of the amount of credit under distribution
            being less than the amount to be adjusted.

(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to a
wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule
(1) shall apply, mutatis mutandis, for reduction of credit.
22
(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 his
       becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall
       make a declaration, electronically, on the common portal in FORM GST ITC-01 to
       the effect that he is eligible to avail the input tax credit as aforesaid;

       (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
23
said goods at the rate of five percentage points for every quarter or part thereof from the date
of the issue of the invoice for such goods.

41.     Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or
transfer or change in the ownership of business for any reason, furnish the details of sale,
merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02,
electronically on the common portal along with a request for transfer of unutilized input tax
credit lying in his electronic credit ledger to the transferee:

           Provided that in the case of demerger, the input tax credit shall be apportioned in
the ratio of the value of assets of the new units as specified in the demerger scheme.

(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease
or transfer of business has been done with a specific provision for the transfer of liabilities.

(3) The transferee shall, on the common portal, accept the details so furnished by the transferor
and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be
credited to his electronic credit ledger.

(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
in his books of account.


42. Manner of determination of input tax credit in respect of inputs or input services
and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which
attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for
the purposes of business and partly for other purposes, or partly used for effecting taxable
supplies including zero rated supplies and partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting taxable supplies in the following manner,
namely,-


       (a) the total input tax involved on inputs and input services in a tax period, be denoted
       as `T';

       (b) the amount of input tax, out of `T', attributable to inputs and input services intended
       to be used exclusively for the purposes other than business, be denoted as `T1';

       (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);




24
     (f) the amount of input tax credit attributable to inputs and input services intended to
     be used exclusively for effecting supplies other than exempted but including zero rated
     supplies, be denoted as `T4';

     (g) `T1', `T2', `T3' and `T4' shall be determined and declared by the registered person
     at the invoice level in FORM GSTR-2;

     (h) input tax credit left after attribution of input tax credit under clause (g) shall be
     called common credit, be denoted as `C2' and calculated as-
                                                   C2 = C1- T4;

     (i) the amount of input tax credit attributable towards exempt supplies, be denoted as
     `D1' and calculated as-
                                                D1= (E÷F) × 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 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'.


25
(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 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:

26
                 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.

(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax
and integrated tax.


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

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

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

27
         Illustration:
         Capital goods have been in use for 4 years, 6 month and 15 days.
         The useful remaining life in months= 5 months ignoring a part of the month
         Input tax credit taken on such capital goods= C
         Input tax credit attributable to remaining useful life= C multiplied by 5/60

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

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

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

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

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

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

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

(2) The challan issued by the principal to the job worker shall contain the details specified in
rule 55.

 (3) The details of challans in respect of goods dispatched to a job worker or received from a
job worker or sent from one job worker to another during a quarter shall be included in FORM
GST ITC-04 furnished for that period on or before the twenty-fifth day of the month
succeeding the said quarter.

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

Explanation.- For the purposes of this Chapter,-
      (1) the expressions "capital goods" shall include "plant and machinery" as defined in
      the Explanation to section 17;
28
     (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.




29
                                        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-




30
       (i)     the number of digits of Harmonised System of Nomenclature code for goods
       or services that a class of registered persons shall be required to mention, for such
       period as may be specified in the said notification; and
       (ii)  the class of registered persons that would not be required to mention the
       Harmonised System of Nomenclature code for goods or services, for such period as
       may be specified in the said notification:
               Provided further that where an invoice is required to be issued under clause (f)
       of sub-section (3) of section 31, a registered person may issue a consolidated invoice
       at the end of a month for supplies covered under sub-section (4) of section 9, the
       aggregate value of such supplies exceeds rupees five thousand in a day from any or all
       the suppliers:
               Provided also that in the case of the export of goods or services, the invoice
       shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF
       INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR
       LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX",
       as the case may be, and shall, in lieu of the details specified in clause (e), contain the
       following details, namely,-
       (i) name and address of the recipient;
       (ii) address of delivery; and
       (iii) name of the country of destination:
              Provided also that a registered person may not issue a tax invoice in accordance
       with    the provisions of clause (b) of sub-section (3) of section 31 subject to the
       following conditions, namely,-
       (a)    the recipient is not a registered person; and
       (b)    the recipient does not require such invoice, and
       shall issue a consolidated tax invoice for such supplies at the close of each day in
       respect of all such supplies.


47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
  taxable supply of services, shall be issued within a period of thirty days from the date of the
  supply of service:
        Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which the
invoice or any document in lieu thereof is to be issued shall be forty five days from the date
of the supply of service:
       Provided further that an insurer or a banking company or a financial institution,
including a non-banking financial company, or a telecom operator, or any other class of
supplier of services as may be notified by the Government on the recommendations of the
Council, making taxable supplies of services between distinct persons as specified in section
25, may issue the invoice before or at the time such supplier records the same in his books of
account or before the expiry of the quarter during which the supply was made.


31
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;
       (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

32
               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.

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.
33
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);
       (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.

34
(2)     Every registered person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may issue revised tax
invoices in respect of taxable supplies effected during the period starting from the effective
date of registration till the date of the issuance of the certificate of registration:
        Provided that the registered person may issue a consolidated revised tax invoice in
respect of all taxable supplies made to a recipient who is not registered under the Act during
such period:
        Provided further that in the case of inter-State supplies, where the value of a supply
does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be
issued separately in respect of all the recipients located in a State, who are not registered under
the Act.
(3)    Any invoice or debit note issued in pursuance of any tax payable in accordance with
the provisions of section 74 or section 129 or section 130 shall prominently contain the words
"INPUT TAX CREDIT NOT ADMISSIBLE".

54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may
be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain
the following details:-
        (a)    name, address and Goods and Services Tax Identification Number of the Input
               Service Distributor;
       (b)     a consecutive serial number not exceeding sixteen characters, in one or
               multiple series, containing alphabets or numerals or special characters- hyphen
               or dash and slash symbolised as- "-", "/" respectively, and any combination
               thereof, unique for a financial year;
       (c)     date of its issue;
       (d)     name, address and Goods and Services Tax Identification Number of the
               recipient to whom the credit is distributed;
       (e)     amount of the credit distributed; and
       (f)     signature or digital signature of the Input Service Distributor or his authorised
               representative:
               Provided that where the Input Service Distributor is an office of a banking
       company or a financial institution, including a non-banking financial company, a tax
       invoice shall include any document in lieu thereof, by whatever name called, whether
       or not serially numbered but containing the information as mentioned above.
(2)      Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax
invoice or any other document in lieu thereof, by whatever name called, whether issued or
made available, physically or electronically whether or not serially numbered, and whether or
not containing the address of the recipient of taxable service but containing other information
as mentioned under rule 46.

(3)      Where the supplier of taxable service is a goods transport agency supplying services
in relation to transportation of goods by road in a goods carriage, the said supplier shall issue
35
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
       (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.

36
(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.




37
                                       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 out under

38
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.

(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
39
supply and outward supply shall be preserved for the period as provided in section 36 and
shall, where such accounts and documents are maintained manually, be kept at every related
place of business mentioned in the certificate of registration and shall be accessible at every
related place of business where such accounts and documents are maintained digitally.

(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
person shall maintain true and correct records in respect of such goods handled by him on
behalf of such registered person and shall produce the details thereof as and when required by
the proper officer.

(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.

57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of
records shall be maintained and preserved in such manner that, in the event of destruction of
such records due to accidents or natural causes, the information can be restored within a
reasonable period of time.
(2) The registered person maintaining electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in any electronically
readable format.
(3) Where the accounts and records are stored electronically by any registered person, he shall,
on demand, provide the details of such files, passwords of such files and explanation for codes
used, where necessary, for access and any other information which is required for such access
along with a sample copy in print form of the information stored in such files.

58. Records to be maintained by owner or operator of godown or warehouse and
transporters.- (1) Every person required to maintain records and accounts in accordance with
the provisions of sub-section (2) of section 35, if not already registered under the Act, shall
submit the details regarding his business electronically on the common portal in FORM GST
ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and,
upon validation of the details furnished, a unique enrolment number shall be generated and
communicated to the said person.

(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.

(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished in FORM GST ENR-01 electronically on the common portal either directly or
through a Facilitation Centre notified by the Commissioner.

(4) Subject to the provisions of rule 56,-
       (a) any person engaged in the business of transporting goods shall maintain records of
       goods transported, delivered and goods stored in transit by him alongwith the Goods
       and Services Tax Identification Number of the registered consigner and consignee for
       each of his branches.
40
       (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.




41
                                       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 B and Part C of FORM GSTR-2A, prepare such details as
specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2
electronically through the common portal, either directly or from a Facilitation Centre notified
by the Commissioner, after including therein details of such other inward supplies, if any,
required to be furnished under sub-section (2) of section 38.


(2)     Every registered person shall furnish the details, if any, required under sub-section (5)
of section 38 electronically in FORM GSTR-2.
(3)     The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
can be determined at the invoice level.
42
(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.
(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.

43
(5)     Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and
in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant,
return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner
and subject to such conditions as may be notified by the Commissioner.


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


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


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

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

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

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

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

44
information and data base access or retrieval services from a place outside India to a person
in India other than a registered person shall file return in FORM GSTR-5A on or before the
twentieth day of the month succeeding the calendar month or part thereof.
65.     Form and manner of submission of return by an Input Service Distributor.- Every
Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and
where required, after adding, correcting or deleting the details, furnish electronically the return
in FORM GSTR-6, containing the details of tax invoices on which credit has been received
and those issued under section 20, through the common portal either directly or from a
Facilitation Centre notified by the Commissioner.


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

(2)     The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
4A on the common portal after the due date of filing of FORM GSTR-7.
(3)     The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67.     Form and manner of submission of statement of supplies through an e-commerce
operator.- (1) Every electronic commerce operator required to collect tax at source under
section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal,
either directly or from a Facilitation Centre notified by the Commissioner, containing details
of supplies effected through such operator and the amount of tax collected as required under
sub-section (1) of section 52.

(2)     The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal
after the due date of filing of FORM GSTR-8.


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

69.     Matching of claim of input tax credit .- The following details relating to the claim
of input tax credit on inward supplies including imports, provisionally allowed under section
41, shall be matched under section 42 after the due date for furnishing the return in FORM
GSTR-3-
       (a)      Goods and Services Tax Identification Number of the supplier;
      (b)      Goods and Services Tax Identification Number of the recipient;
      (c)      invoice or debit note number;
      (d)      invoice or debit note date; and

45
       (e)      tax amount:
               Provided that where the time limit for furnishing FORM GSTR-1 specified
under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date
of matching relating to claim of input tax credit shall also be extended accordingly:
               Provided further that the Commissioner may, on the recommendations of the
Council, by order, extend the date of matching relating to claim of input tax credit to such date
as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that ­
     (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
      2 that were accepted by the recipient on the basis of FORM GSTR-2A without
      amendment shall be treated as matched if the corresponding supplier has furnished a valid
      return;
     (ii) The claim of input tax credit shall be considered as matched where the amount of input
     tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit
     note by the corresponding supplier.


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


(2) The claim of input tax credit in respect of any tax period which had been communicated
as mismatched but is found to be matched after rectification by the supplier or recipient shall
be finally accepted and made available electronically to the person making such claim in
FORM GST MIS-1 through the common portal.
71.     Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
in respect of any tax period, specified in sub-section (3) of section 42 and the details of output
tax liable to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the recipient making such claim electronically in
FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the
common portal on or before the last date of the month in which the matching has been carried
out.
(2)     A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)     A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in
which the discrepancy is made available.
(4)     Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of discrepancy shall be added to the output tax liability of the recipient in his return
to be furnished in FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that -
46
     (i) Rectification by a supplier means adding or correcting the details of an outward supply
         in his valid return so as to match the details of corresponding inward supply declared
         by the recipient;
     (ii) Rectification by the recipient means deleting or correcting the details of an inward
     supply so as to match the details of corresponding outward supply declared by the supplier.


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


73.      Matching of claim of reduction in the output tax liability .-The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
        (a)     Goods and Services Tax Identification Number of the supplier;
         (b)     Goods and Services Tax Identification Number of the recipient;
         (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 37
and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of
reduction in the output tax liability shall be extended accordingly:
       Provided further that the Commissioner may, on the recommendations of the Council,
by order, extend the date of matching relating to claim of reduction in output tax liability to
such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that ­
      (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM
          GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2
          without amendment shall be treated as matched if the said recipient has furnished a
          valid return.
 (ii) the claim of reduction in the output tax liability shall be considered as matched where
       the amount of output tax liability after taking into account the reduction claimed is
       equal to or more than the claim of input tax credit after taking into account the
       reduction admitted and discharged on such credit note by the corresponding recipient
       in his valid return.


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


47
supplier or recipient shall be finally accepted and made available electronically to the person
making such claim in FORM GST MIS-1 through the common portal.


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

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


78.     Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.- The following details relating to the supplies made through an e-
Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding
details declared by the supplier in FORM GSTR-1,
        (a)     State of place of supply; and
        (b)     net taxable value:
48
       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 10 shall furnish the annual return in
FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall
furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -
9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and
he shall furnish a copy of audited annual accounts and a reconciliation statement, duly
certified, in FORM GSTR-9C, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.
81.     Final return.- Every registered person required to furnish a final return under section
45, shall furnish such return electronically in FORM GSTR-10 through the common portal
either directly or through a Facilitation Centre notified by the Commissioner.

49
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
                       (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.

50
(2)     On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant
as a goods and services tax practitioner and issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is not qualified to be
enrolled as a goods and services tax practitioner.
(3)    The enrolment made under sub-rule (2) shall be valid until it is cancelled:
        Provided that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at such periods and
by such authority as may be notified by the Commissioner on the recommendations of the
Council:
       Provided further that no person to whom the provisions of clause (b) of sub-section (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a period
of one year from the appointed date.
(4)    If any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice to
show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable
opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth
be disqualified under section 48 to function as a goods and services tax practitioner.
(5)    Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
 (6)    Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7)     Where a statement required to be furnished by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the goods and
services tax practitioner shall be made available to the registered person on the common
portal:
       Provided that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be deemed that he has
confirmed the statement furnished by the goods and services tax practitioner.
(8)      A goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if so authorised by him to-
       (a)     furnish the details of outward and inward supplies;
       (b)     furnish monthly, quarterly, annual or final return;
       (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
51
       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.




52
                                       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.

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

53
(2)    The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with the provisions of section 49.

(3)     Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the
extent of the claim shall be debited in the said ledger.

(4)     If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.

(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic credit ledger under any circumstance.

(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal in FORM GST PMT-04.

Explanation.­ For the purposes of this rule, it is hereby clarified that a refund shall be deemed
to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal.

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

(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him towards tax,
interest, penalty, fees or any other amount.

(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
       (i)     Internet Banking through authorised banks;
       (ii)    Credit card or Debit card through the authorised bank;
       (iii)   National Electronic Fund Transfer or Real Time Gross Settlement from any
       bank; or
       (iv)    Over the Counter payment through authorised banks for deposits up to ten
       thousand rupees per challan per tax period, by cash, cheque or demand draft:

               Provided that the restriction for deposit up to ten thousand rupees per challan
       in case of an Over the Counter payment shall not apply to deposit to be made by ­
       (a)     Government Departments or any other deposit to be made by persons as may
       be notified by the Commissioner in this behalf;
       (b)     Proper officer or any other officer authorised to recover outstanding dues from
       any person, whether registered or not, including recovery made through attachment or
       sale of movable or immovable properties;


54
       (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 the challan in FORM GST PMT-06 generated at the
       common portal shall be valid for a period of fifteen days.

Explanation.­ For the purposes of this sub-rule, it is hereby clarified that for making payment
of any amount indicated in the challan, the commission, if any, payable in respect of such
payment shall be borne by the person making such payment.

(4)    Any payment required to be made by a person who is not registered under the Act,
shall be made on the basis of a temporary identification number generated through the
common portal.

(5)    Where the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlement mode from any bank, the mandate form shall be generated along with the
challan on the common portal and the same shall be submitted to the bank from where the
payment is to be made:
       Provided that the mandate form shall be valid for a period of fifteen days from the date
of generation of challan.

(6)     On successful credit of the amount to the concerned government account maintained
in the authorised bank, a Challan Identification Number shall be generated by the collecting
bank and the same shall be indicated in the challan.

(7)    On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit
has been made and the common portal shall make available a receipt to this effect.

(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically in FORM
GST PMT-07 through the common portal to the bank or electronic gateway through which
the deposit was initiated.

(9)      Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was deducted
or, as the case may be, collected shall be credited to his electronic cash ledger in accordance
with the provisions of rule 87.

(10) Where a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger.

(11) If the refund so claimed is rejected, either fully or partly, the amount debited under
sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-03.


55
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal in FORM GST PMT-04.

Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.

Explanation 2.­ For the purposes of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
to the proper officer that he shall not file an appeal.


88. Identification number for each transaction.- (1) A unique identification number shall
be generated at the common portal for each debit or credit to the electronic cash or credit
ledger, as the case may be.

(2)     The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register.

(3)     A unique identification number shall be generated at the common portal for each credit
in the electronic liability register for reasons other than those covered under sub-rule (2).




56
                                        CHAPTER X
                                          REFUND

89.     Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any
person, except the persons covered under notification issued under section 55, claiming refund
of any tax, interest, penalty, fees or any other amount paid by him, other than refund of
integrated tax paid on goods exported out of India, may file an application electronically in
FORM GST RFD-01 through the common portal, either directly or through a Facilitation
Centre notified by the Commissioner:
        Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through the
return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM
GSTR-7, as the case may be:
       Provided further that in respect of supplies to a Special Economic Zone unit or a
Special Economic Zone developer, the application for refund shall be filed by the ­
       (a) supplier of goods after such goods have been admitted in full in the Special
           Economic Zone for authorised operations, as endorsed by the specified officer of
           the Zone;
       (b) supplier of services along with such evidence regarding receipt of services for
           authorised operations as endorsed by the specified officer of the Zone:
        Provided also that in respect of supplies regarded as deemed exports, the application
shall be filed by the recipient of deemed export supplies:
        Provided also that refund of any amount, after adjusting the tax payable by the
applicant out of the advance tax deposited by him under section 27 at the time of registration,
shall be claimed in the last return required to be furnished by him.
(2)    The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that
a refund is due to the applicant, namely:-
       (a)     the reference number of the order and a copy of the order passed by the proper
       officer or an appellate authority or Appellate Tribunal or court resulting in such refund
       or reference number of the payment of the amount specified in sub-section (6) of
       section 107 and sub-section (8) of section 112 claimed as refund;
       (b)     a statement containing the number and date of shipping bills or bills of export
       and the number and the date of the relevant export invoices, in a case where the refund
       is on account of export of goods;
       (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


57
     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;
     (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-
58
       (i)     in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
               expression "invoice" means invoice conforming to the provisions contained in
               section 31;
        (ii)   where the amount of tax has been recovered from the recipient, it shall be
               deemed that the incidence of tax has been passed on to the ultimate consumer.
(3)     Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
(4)     In the case of zero-rated supply of goods or services or both without payment of tax
under bond or letter of undertaking in accordance with the provisions of sub-section (3) of
section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input
tax credit shall be granted as per the following formula -
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply
                of services) x Net ITC ÷Adjusted Total Turnover

Where,-
       (A) "Refund amount" means the maximum refund that is admissible;
       (B) "Net ITC" means input tax credit availed on inputs and input services during the
       relevant period;
       (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of
       goods made during the relevant period without payment of tax under bond or letter of
       undertaking;
       (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply
       of services made without payment of tax under bond or letter of undertaking,
       calculated in the following manner, namely:-
                Zero-rated supply of services is the aggregate of the payments received during
               the relevant period for zero-rated supply of services and zero-rated supply of
               services where supply has been completed for which payment had been
               received in advance in any period prior to the relevant period reduced by
               advances received for zero-rated supply of services for which the supply of
               services has not been completed during the relevant period;
       (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as
       defined under sub-section (112) of section 2, excluding the value of exempt supplies
       other than zero-rated supplies, during the relevant period;
       (F) "Relevant period" means the period for which the claim has been filed.
(5)     In the case of refund on account of inverted duty structure, refund of input tax credit
shall be granted as per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷
               Adjusted Total Turnover} - tax payable on such inverted rated supply of
               goods

Explanation.- For the purposes of this sub rule, the expressions "Net ITC" and "Adjusted Total
turnover" shall have the same meanings as assigned to them in sub-rule (4).
59
90.     Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available
to the applicant through the common portal electronically, clearly indicating the date of filing
of the claim for refund and the time period specified in sub-section (7) of section 54 shall be
counted from such date of filing.
(2)     The application for refund, other than claim for refund from electronic cash ledger,
shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its completeness and where the application
is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement
in FORM GST RFD-02 shall be made available to the applicant through the common portal
electronically, clearly indicating the date of filing of the claim for refund and the time period
specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3)     Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4)    Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated
under this rule along with the deficiencies communicated under sub-rule (3).
91.    Grant of provisional refund.-(1) The provisional refund in accordance with the
provisions of sub-section (6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any offence under the
Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty
lakh rupees.
 (2)    The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule
(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54,
shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the
said applicant on a provisional basis within a period not exceeding seven days from the date
of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3)    The proper officer shall issue a payment advice in FORM GST RFD-05 for the
amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of
the bank accounts of the applicant mentioned in his registration particulars and as specified in
the application for refund.




60
92.     Order sanctioning refund.- (1) Where, upon examination of the application, the
proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of
refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to
him on a provisional basis under sub-section (6) of section 54, amount adjusted against any
outstanding demand under the Act or under any existing law and the balance amount
refundable:
       Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A of FORM GST RFD-07.
(2)     Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be,
sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07
informing him the reasons for withholding of such refund.
(3)     Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to the
applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to
furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such
notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the
amount of refund in whole or part, or rejecting the said refund claim and the said order shall
be made available to the applicant electronically and the provisions of sub-rule (1) shall,
mutatis mutandis, apply to the extent refund is allowed:
       Provided that no application for refund shall be rejected without giving the applicant
an opportunity of being heard.
(4)     Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the
amount of refund and the same shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and as specified in the application for
refund.
(5)     Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make
an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount
of refund to be credited to the Consumer Welfare Fund.
93.     Credit of the amount of rejected refund claim.- (1) Where any deficiencies have
been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
rule 89 shall be re-credited to the electronic credit ledger.
(2)    Where any amount claimed as refund is rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger
by an order made in FORM GST PMT-03.
Explanation.­ For the purposes of this rule, a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer
that he shall not file an appeal.
61
94.     Order sanctioning interest on delayed refunds.- Where any interest is due and
payable to the applicant under section 56, the proper officer shall make an order along with a
payment advice in FORM GST RFD-05, specifying therein the amount of refund which is
delayed, the period of delay for which interest is payable and the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of the
applicant mentioned in his registration particulars and as specified in the application for
refund.
95.      Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid
by him on his inward supplies as per notification issued section 55 shall apply for refund in
FORM GST RFD-10 once in every quarter, electronically on the common portal, either
directly or through a Facilitation Centre notified by the Commissioner, along with a statement
of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis
of the statement of the outward supplies furnished by the corresponding suppliers in FORM
GSTR-1.
(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3)    The refund of tax paid by the applicant shall be available if-
       (a)     the inward supplies of goods or services or both were received from a
       registered person against a tax invoice and the price of the supply covered under a
       single tax invoice exceeds five thousand rupees, excluding tax paid, if any;
       (b)  name and Goods and Services Tax Identification Number or Unique Identity
       Number of the applicant is mentioned in the tax invoice; and
       (c)     such other restrictions or conditions as may be specified in the notification are
       satisfied.
(4)     The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment
of refund under this rule.
(5)    Where an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of this
Chapter, such treaty or international agreement shall prevail.
96.     Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill
filed by an exporter shall be deemed to be an application for refund of integrated tax paid on
the goods exported out of India and such application shall be deemed to have been filed only
when:-
       (a) the person in charge of the conveyance carrying the export goods duly files an
       export manifest or an export report covering the number and the date of shipping bills
       or bills of export; and
       (b) the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-
       3B, as the case may be;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the common portal to the system designated by the Customs and
the said system shall electronically transmit to the common portal, a confirmation that the
goods covered by the said invoices have been exported out of India.
62
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
GSTR-3 or FORM GSTR-3B, as the case may be from the common portal, the system
designated by the Customs shall process the claim for refund and an amount equal to the
integrated tax paid in respect of each shipping bill or bill of export shall be electronically
credited to the bank account of the applicant mentioned in his registration particulars and as
intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
       (a) a request has been received from the jurisdictional Commissioner of central tax,
       State tax or Union territory tax to withhold the payment of refund due to the person
       claiming refund in accordance with the provisions of sub-section (10) or sub-section
       (11) of section 54; or
       (b) the proper officer of Customs determines that the goods were exported in violation
       of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4),
the proper officer of integrated tax at the Customs station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may
be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or
State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM
GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory
tax, as the case may be, shall proceed to refund the amount after passing an order in FORM
GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and
where such refund is paid to the Government of Bhutan, the exporter shall not be paid any
refund of the integrated tax.
96A. Refund of integrated tax paid on export of goods or services under bond or Letter
of Undertaking.- (1) Any registered person availing the option to supply goods or services
for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter
of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself
to pay the tax due along with the interest specified under sub-section (1) of section 50 within
a period of --
        (a)    fifteen days after the expiry of three months from the date of issue of the
               invoice for export, if the goods are not exported out of India; or
        (b)    fifteen days after the expiry of one year, or such further period as may be
               allowed by the Commissioner, from the date of issue of the invoice for export,
               if the payment of such services is not received by the exporter in convertible
               foreign exchange.
(2)  The details of the export invoices contained in FORM GSTR-1 furnished on the
common portal shall be electronically transmitted to the system designated by Customs and a
63
confirmation that the goods covered by the said invoices have been exported out of India shall
be electronically transmitted to the common portal from the said system.
(3)     Where the goods are not exported within the time specified in sub-rule (1) and the
registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed
under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall
be recovered from the registered person in accordance with the provisions of section 79.
(4)     The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-
rule (3) shall be restored immediately when the registered person pays the amount due.
(5)    The Board, by way of notification, may specify the conditions and safeguards under
which a Letter of Undertaking may be furnished in place of a bond.
(6)    The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
supply of goods or services or both to a Special Economic Zone developer or a Special
Economic Zone unit without payment of integrated tax.";
97.   Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be
made under sub-rule (5) of rule 92.

(2) Any amount, having been credited to the Fund, ordered or directed as payable to any
claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court,
shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the
account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a
Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the
Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three
years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
other law for the time being in force, including village or mandal or samiti level co-operatives
of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
Indian Standards to be engaged for a period of five years in viable and useful research activity
which has made, or is likely to make, significant contribution in formulation of standard mark
of the products of mass consumption, the Central Government or the State Government may
make an application for a grant from the Consumer Welfare Fund:
       Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been
inquired into in material details and recommended for consideration accordingly, by the
Member Secretary.

64
(8) The Committee shall have powers -
        a.      to require any applicant to produce before it, or before a duly authorised Officer
        of the Government such books, accounts, documents, instruments, or commodities in
        custody and control of the applicant, as may be necessary for proper evaluation of the
        application;
        b.      to require any applicant to allow entry and inspection of any premises, from
        which activities claimed to be for the welfare of consumers are stated to be carried on,
        to a duly authorised officer of the Central Government or, as the case may be, State
        Government;
        c.      to get the accounts of the applicants audited, for ensuring proper utilisation of
        the grant;
        d.      to require any applicant, in case of any default, or suppression of material
        information on his part, to refund in lump-sum, the sanctioned grant to the Committee,
        and to be subject to prosecution under the Act;
        e.      to recover any sum due from any applicant in accordance with the provisions
        of the Act;
        f.      to require any applicant, or class of applicants to submit a periodical report,
        indicating proper utilisation of the grant;
        g.     to reject an application placed before it on account of factual inconsistency, or
        inaccuracy in material particulars;
        h.      to recommend minimum financial assistance, by way of grant to an applicant,
        having regard to his financial status, and importance and utility of nature of activity
        under pursuit, after ensuring that the financial assistance provided shall not be
        misutilised;
        i.     to identify beneficial and safe sectors, where investments out of Consumer
        Welfare Fund may be made and make recommendations, accordingly;
        j.     to relax the conditions required for the period of engagement in consumer
        welfare activities of an applicant;
        k.    to make guidelines for the management, administration and audit of the
        Consumer Welfare Fund.
     (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall
         recommend to the Goods and Services Tax Council, the broad guidelines for
         considering the projects or proposals for the purpose of incurring expenditure from the
         Consumer Welfare Fund.




65
                                         CHAPTER XI
                                ASSESSMENT AND AUDIT

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

(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional information or
documents in support of his request and the applicant shall file a reply to the notice in FORM
GST ASMT ­ 03, and may appear in person before the said officer if he so desires.

(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment
of tax on a provisional basis indicating the value or the rate or both on the basis of which the
assessment is to be allowed on a provisional basis and the amount for which the bond is to be
executed and security to be furnished not exceeding twenty five per cent. of the amount
covered under the bond.

(4) The registered person shall execute a bond in accordance with the provisions of sub-section
(2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank
guarantee for an amount as determined under sub-rule (3):

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

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

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

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

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


99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
section 61 with reference to the information available with him, and in case of any
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
him of such discrepancy and seeking his explanation thereto within such time, not exceeding
thirty days from the date of service of the notice or such further period as may be permitted
66
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.

(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.
67
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with
the provisions of section 66, the officer referred to in the said section shall issue a direction in
FORM GST ADT-03 to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direction.

(2) On conclusion of the special audit, the registered person shall be informed of the findings
of the special audit in FORM GST ADT-04.




68
                                        CHAPTER ­ XII
                                      ADVANCE RULING

103. Qualification and appointment of members of the Authority for Advance Ruling.-
The Central Government and the State Government shall appoint officer of the rank of Joint
Commissioner as member of the Authority for Advance Ruling.

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

(2) The application referred to in sub-rule (1), the verification contained therein and all the
relevant documents accompanying such application shall be signed in the manner specified in
rule 26.

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

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

(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be
made by the concerned officer or the jurisdictional officer referred to in section 100 on the
common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for
filing the appeal.

(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
and all the relevant documents accompanying such appeal shall be signed,-

       (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised
       in writing by such officer; and
       (b) in the case of an applicant, in the manner specified in rule 26.

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

         (a)   the applicant and the appellant;
         (b)   the concerned officer of central tax and State or Union territory tax;
         (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.



69
                                       CHAPTER ­ XIII
                                 APPEALS AND REVISION


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

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

(3)   A certified copy of the decision or order appealed against shall be submitted within seven
      days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating
      appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate
      Authority or an officer authorised by him in this behalf:

                Provided that where the certified copy of the decision or order is submitted
        within seven days from the date of filing the FORM GST APL-01, the date of filing
        of the appeal shall be the date of the issue of the provisional acknowledgement and
        where the said copy is submitted after seven days, the date of filing of the appeal shall
        be the date of the submission of such copy.

        Explanation.­ For the provisions of this rule, the appeal shall be treated as filed only
        when the final acknowledgement, indicating the appeal number, is issued.

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

 (2) A certified copy of the decision or order appealed against shall be submitted within seven
 days of the filing the application under sub-rule (1) and an appeal number shall be generated
 by the Appellate Authority or an officer authorised by him in this behalf.

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

 (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
 section 112 shall be filed either electronically or otherwise as may be notified by the Registrar,
 in FORM GST APL-06.

 (3) The appeal and the memorandum of cross objections shall be signed in the manner
 specified in rule 26.

 (4) A certified copy of the decision or order appealed against along with fees as specified in
 sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal
 under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued
 thereafter in FORM GST APL-02 by the Registrar:

 70
        Provided that where the certified copy of the decision or order is submitted within
seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal
shall be the date of the issue of the provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing of the appeal shall be the date of the submission
of such copy.

Explanation.­ For the purposes of this rule, the appeal shall be treated as filed only when the
final acknowledgement indicating the appeal number is issued.

(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every
one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit
involved or the amount of fine, fee or penalty determined in the order appealed against, subject
to a maximum of twenty five thousand rupees.

(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112.

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

(2) A certified copy of the decision or order appealed against shall be submitted within seven
days of filing the application under sub-rule (1) and an appeal number shall be generated by
the Registrar.

112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority
or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
produced by him during the course of the proceedings before the adjudicating authority or, as
the case may be, the Appellate Authority except in the following circumstances, namely:-


            (a) where the adjudicating authority or, as the case may be, the Appellate
                 Authority has refused to admit evidence which ought to have been admitted;
                 or
            (b) where the appellant was prevented by sufficient cause from producing the
                 evidence which he was called upon to produce by the adjudicating authority
                 or, as the case may be, the Appellate Authority; or
            (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
71
            (b) to produce any evidence or any witness in rebuttal of the evidence produced
                by the appellant under sub-rule (1).

     (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
         Appellate Tribunal to direct the production of any document, or the examination of
         any witness, to enable it to dispose of the appeal.

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

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

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

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

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


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




72
                                       CHAPTER XIV
                              TRANSITIONAL PROVISIONS


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


(2) Every declaration under sub-rule (1) shall-
       (a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
              (i) the amount of tax or duty availed or utilized by way of input tax credit under
       each of the existing laws till the appointed day; and
               (ii) the amount of tax or duty yet to be availed or utilized by way of input tax
       credit under each of the existing laws till the appointed day;
        (b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) or sub-section (8) of section 140, specify separately the details of stock held on the
appointed day;
        (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.

(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.


73
(4) (a) (i) A registered person who was not registered under the existing law shall, in
accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax
credit on goods (on which the duty of central excise or, as the case may be, additional duties
of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975, is leviable)
held in stock on the appointed day in respect of which he is not in possession of any document
evidencing payment of central excise duty.
       (ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of sixty
per cent. on such goods which attract central tax at the rate of nine per cent. or more and forty
per cent. for other goods of the central tax applicable on supply of such goods after the
appointed date and shall be credited after the central tax payable on such supply has been paid:
               Provided that where integrated tax is paid on such goods, the amount of credit
shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
          (iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions,
namely:-
        (i) such goods were not unconditionally exempt from the whole of the duty of excise
specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in
the said Schedule;
          (ii) the document for procurement of such goods is available with the registered
person;
        (iii) the registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a
statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the
scheme is in operation indicating therein, the details of supplies of such goods effected during
the tax period;
       (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the
applicant maintained in FORM GST PMT-2 on the common portal; and
        (v) the stock of goods on which the credit is availed is so stored that it can be easily
identified by the registered person.


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


119. Declaration of stock held by a principal and job-worker .- Every person to whom the
provisions of section 141 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs,
semi-finished goods or finished goods, as applicable, held by him on the appointed day.


120. Details of goods sent on approval basis.- Every person having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety


74
days of the appointed day, submit details of such goods sent on approval in FORM GST
TRAN-1.


121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule
117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall
be initiated in respect of any credit wrongly availed, whether wholly or partly.




75
                                     CHAPTER XV
                                ANTI-PROFITEERING

122.   Constitution of the Authority.- The Authority shall consist of,-
        (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
        Government of India; and
        (b) four Technical Members who are or have been Commissioners of State tax or
        central tax or have held an equivalent post under the existing law,

       to be nominated by the Council.
123. Constitution of the Standing Committee and Screening Committees.- (1) The
Council may constitute a Standing Committee on Anti-profiteering which shall consist of such
officers of the State Government and Central Government as may be nominated by it.
(2)   A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
       (a) one officer of the State Government, to be nominated by the Commissioner, and
     (b) one officer of the Central Government, to be nominated by the Chief
Commissioner.
124.    Appointment, salary, allowances and other terms and conditions of service of the
        Chairman and Members of the Authority:- (1) The Chairman and Members 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 of Rs. 2,05,400 (fixed)
              and shall be entitled to draw allowances as are admissible to a Government of
              India officer holding Group `A' post carrying the same pay:
                     Provided that where a retired officer is selected as a Technical Member,
              he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of
              pension.
       (4)    The Chairman shall hold office for a term of two years from the date on which
              he enters upon his office, or until he attains the age of sixty- five years,
              whichever is earlier and shall be eligible for reappointment:
                      Provided that person shall not be selected as the Chairman, if he has
              attained the age of sixty-two years.
       (5)    The Technical Member of the Authority shall hold office for a term of two
              years from the date on which he enters upon his office, or until he attains the
              age of sixty-five years, whichever is earlier and shall be eligible for
              reappointment:
76
                       Provided that person shall not be selected as a Technical Member if he
               has attained the age of sixty-two years.
125. Secretary to the Authority.- The Additional Director General of Safeguards under
the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.- The Authority may
determine the methodology and procedure for determination as to whether the reduction in
the rate of tax on the supply of goods or services or the benefit of input tax credit has been
passed on by the registered person to the recipient by way of commensurate reduction in
prices.

127.   Duties of the Authority.- It shall be the duty of the Authority,-
       (i)     to determine whether any reduction in the rate of tax on any supply of goods
               or services or the benefit of input tax credit has been passed on to the recipient
               by way of commensurate reduction in prices;
       (ii) to identify the registered person who has not passed on the benefit of reduction
               in the rate of tax on supply of goods or services or the benefit of input tax credit
       to the recipient by way of commensurate reduction in prices;

       (iii)   to order,

                   (a) reduction in prices;
                   (b) return to the recipient, an amount equivalent to the amount not passed
                       on by way of commensurate reduction in prices along with interest at
                       the rate of eighteen per cent. from the date of collection of the higher
                       amount till the date of the return of such amount or recovery of the
                       amount not returned, as the case may be, in case the eligible person
                       does not claim return of the amount or is not identifiable, and
                       depositing the same in the Fund referred to in section 57;
                   (c) imposition of penalty as specified in the Act; and
                   (d) cancellation of registration under the Act.

128. Examination of application by the Standing Committee and Screening
Committee.- (1) The Standing Committee shall, within a period of two months from the date
of the receipt of a written application, in such form and manner as may be specified by it, from
an interested party or from a Commissioner or any other person, examine the accuracy and
adequacy of the evidence provided in the application to determine whether there is prima-
facie evidence to support the claim of the applicant that the benefit of reduction in the rate of
tax on any supply of goods or services or the benefit of input tax credit has not been passed
on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by
the State level Screening Committee and the Screening Committee shall, upon being satisfied
that the supplier has contravened the provisions of section 171, forward the application with
its recommendations to the Standing Committee for further action.


129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is
satisfied that there is a prima-facie evidence to show that the supplier has not passed on the
77
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
            (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 allowed by the Standing Committee and, upon completion of the investigation,
furnish to the Authority, a report of its findings along with the relevant records.


130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules
(3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right
to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any
information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of the
party providing such information, the said information cannot be summarised, such party may
submit to the Director General of Safeguards a statement of reasons as to why summarisation
is not possible.

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

132. Power to summon persons to give evidence and produce documents.- (1) The
Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed
to be the proper officer to exercise the power to summon any person whose attendance he
considers necessary either to give evidence or to produce a document or any other thing under

78
section 70 and shall have power in any inquiry in the same manner, as provided in the case of
a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings
within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).


133. Order of the Authority.- (1) The Authority shall, within a period of three months
from the date of the receipt of the report from the Director General of Safeguards determine
whether a registered person has passed on the benefit of the reduction in the rate of tax on the
supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where
any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
the reduction in the rate of tax on the supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices, the Authority may order-
     (a) reduction in prices;
     (b) return to the recipient, an amount equivalent to the amount not passed on by way of
         commensurate reduction in prices along with interest at the rate of eighteen per cent.
         from the date of collection of the higher amount till the date of the return of such amount
         or recovery of the amount including interest not returned, as the case may be, in case
         the eligible person does not claim return of the amount or is not identifiable, and
         depositing the same in the Fund referred to in section 57;
     (c) imposition of penalty as specified under the Act; and
     (d) cancellation of registration under the Act.


134. Decision to be taken by the majority.- If the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of the majority.

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


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


137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years
from the date on which the Chairman enters upon his office unless the Council recommends
otherwise.
Explanation.- For the purposes of this Chapter,


79
     (a) "Authority" means the National Anti-profiteering Authority constituted under
     rule 122;

     (b) "Committee" means the Standing Committee on Anti-profiteering constituted by
     the Council in terms of sub-rule (1) of rule 123 of these rules;

     (c) "interested party" includes-

                 a. suppliers of goods or services under the proceedings; and
                 b. recipients of goods or services under the proceedings;

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




80
                                     CHAPTER XVI
                                     E-WAY RULES


138. E-way rule.- Till such time as an E-way bill system is developed and approved by the
Council, the Government may, by notification, specify the documents that the person in charge
of a conveyance carrying any consignment of goods shall carry while the goods are in
movement or in transit storage.




81
                                     CHAPTER ­ XVII
                        INSPECTION, SEARCH AND SEIZURE


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


140. Bond and security for release of seized goods.- (1) The seized goods may be
released on a provisional basis upon execution of a bond for the value of the goods in FORM
GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the
amount of applicable tax, interest and penalty payable.
        Explanation.- For the purposes of the rules under the provisions of this Chapter, the
"applicable tax" shall include central tax and State tax or central tax and the Union territory
tax, as the case may be and the cess, if any, payable under the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017).
(2)    In case the person to whom the goods were released provisionally fails to produce the
goods at the appointed date and place indicated by the proper officer, the security shall be
encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect
of such goods.


141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of
perishable or hazardous nature, and if the taxable person pays an amount equivalent to the
market price of such goods or things or the amount of tax, interest and penalty that is or may
become payable by the taxable person, whichever is lower, such goods or, as the case may be,
things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.
(2)     Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect
of the said goods or things, the Commissioner may dispose of such goods or things and the
amount realized thereby shall be adjusted against the tax, interest, penalty, or any other
amount payable in respect of such goods or things.
82
                                   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 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.

83
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
Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for
settlement of the amount recoverable.




84
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall
prepare a list of movable and immovable property belonging to the defaulter, estimate their
value as per the prevalent market price and issue an order of attachment or distraint and a
notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such
movable and immovable property as may be required for the recovery of the amount due:
        Provided that the attachment of any property in a debt not secured by a negotiable
instrument, a share in a corporation, or other movable property not in the possession of the
defaulter except for property deposited in, or in the custody of any Court, shall be attached in
the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned
Revenue Authority or Transport Authority or any such Authority to place encumbrance on the
said movable or immovable property, which shall be removed only on the written instructions
from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
       (a) an immovable property, the order of attachment or distraint shall be affixed on the
       said property and shall remain affixed till the confirmation of sale;
       (b) a movable property, the proper officer shall seize the said property in accordance
       with the provisions of chapter XIV of the Act and the custody of the said property shall
       either be taken by the proper officer himself or an officer authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction, for
which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be
sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property
to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead
of selling it by public auction, sell such instrument or a share through a broker and the said
broker shall deposit to the Government so much of the proceeds of such sale, reduced by his
commission, as may be required for the discharge of the amount under recovery and pay the
amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
specified by such officer, to make the bidders eligible to participate in the auction, which may
be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make
the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than
fifteen days from the date of issue of the notice referred to in sub-rule (4):
        Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer may
sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or
distraint of any property on the ground that such property is not liable to such attachment or
distraint, the proper officer shall investigate the claim or objection and may postpone the sale
for such time as he may deem fit.




85
(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.




86
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.




87
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.




88
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
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.
89
(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.




90
                                     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.";




91
                                      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




92
                                       Form GST CMP -02
                                          [See rule 3(2)]

                         Intimation to pay tax under section 10 (composition levy)
                                       (For persons registered under the Act)


 1. GSTIN

 2. Legal name

 3. Trade name, if any

 4. Address of Principal Place of Business

 5. Category of Registered Person < Select from drop down>.

         (i)     Manufacturers, other than manufacturers of such goods as
                 may be notified by the Government
         (ii)     Suppliers making supplies referred to in clause (b) of
                 paragraph 6 of Schedule II
         (iii)   Any other supplier eligible for composition levy.

     6. Financial Year from which composition scheme is opted
 7. Jurisdiction                                         Centre                  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




93
                                                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



94
                        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




95
                                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 separately for availing input tax credit on the stock
available on the date preceding the date from which composition option is withdrawn in FORM
GST ITC -01.




96
                                        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 within fifteen working days from the date
of service of this notice.

     You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits



                                                                             Signature

                                                                      Name of Proper Officer

                                                                      Designation

                                                                      Jurisdiction


Place
Date




97
                                       Form GST CMP - 06
                                          [See rule 6(5)]


                               Reply to the notice to show 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 my knowledge and belief and nothing
                                        has been concealed therefrom.


                                                                Signature of the Authorised Signatory

                                        Date
                                        Place




Note ­
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.




98
                                       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 scheme is hereby denied
with effect from << >>> for the following reasons:

                                            << text >>

                                                  or

        You have not filed any reply to the show cause notice; or

        You did not appear on the day fixed for hearing.

Therefore, your option to pay tax under composition scheme is hereby denied with effect from <<
date >> for the following reasons:

                                            << Text >>




                                                                                     Signature
Date                                                                         Name of Proper Officer
Place

                                                                                       Designation
                                                                                         Jurisdiction




99
                                                  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)
5.             Option for Composition           Yes            No



       100
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 < tick in check box>
       (i)      Manufacturers, other than manufacturers of such goods as may be notified by the
                Government for which option is not available

       (ii)     Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II


       (iii)      Any other supplier eligible for composition levy.

7.             Date of commencement of business                              DD/MM/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
               (i) Select name of SEZ Developer
               (ii) Approval order number and date of order
               (iii) Designation of approving authority

      101
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) Taxable person 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
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

      102
(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)
 Note ­ Add more accounts ------


18. Details of the Goods supplied by the Business
 Please specify top 5 Goods
 Sr.         Description of Goods                           HSN Code (Four digit)
 No.
 (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)

       103
  (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
  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                     


     104
   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
  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

    105
    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
  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.
    106
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..........................................




    107
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 or the relevant page of Bank
          Statement or Scanned copy of a cancelled cheque containing name of the Proprietor
          or Business entity, Bank Account No., MICR, IFSC and Branch details including
          code.
 5        Authorisation Form:-
          For each Authorised Signatory mentioned in the application form, Authorisation or
          copy of Resolution of the Managing Committee or Board of Directors to be filed in
          the following format:
           Declaration for Authorised Signatory (Separate for each signatory) (Details of
          Proprietor/all   Partners/Karta/Managing    Directors    and    whole      time
          Director/Members of Managing Committee of Associations/Board of Trustees etc.)









108
      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 << Goods and
      Services Tax Identification Number - Name of the Business>> for which application
      for registration is being filed under the Act. All his actions in relation to this
      business will be binding on me/ us.


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



         Acceptance as an authorised 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:




109
                    Instructions for submission of Application for Registration.
1. Enter name of person as recorded on Permanent Account Number of the Business. In case of
Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
communication which will be verified through One Time Passwords to be sent separately, before
filling up Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
                Constitution of Business            Person who can digitally sign the 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
       1.           Private Limited Company                  Digital Signature Certificate (DSC)-
                                                             Class-2 and above.
                     Public Limited Company
                    Public Sector Undertaking
                     Unlimited Company
                    Limited Liability Partnership

110
      Sr. No      Type of Applicant                          Type of Signature required
                   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.




111
                                             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




112
                                              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




113
                                              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.




114
                                            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




115
                                           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.




116
                            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
  ...




117
                                                                                   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

8.                                               Name
                       Photo
                                                 Designation/Status


118
              Resident of State
9.            Name

      Photo   Designation/Status

              Resident of State
10.           Name

      Photo   Designation/Status

              Resident of State




119
                                                      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

8.               (a) Address of principal place of business

Building No./Flat No.                                                          Floor No.
Name of the Premises/Building                                                  Road/Street

          120
   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)


   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


         121
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
               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



      122
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 of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent
Account Number shall be verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for
deducting tax/collecting tax for verification and future communication which will be verified through One Time
Passwords to be sent separately, before filling up of the application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
4. The application filed by undermentioned persons shall be signed digitally.

 Sr. No                   Type of Applicant                                       Digital Signature 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 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.




123
                                            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

 Interest

 Penalty

 Others

 Total




                                                                                                       Signature
                                                                                                          Name

                                                                                                    Designation
                                                                                                    Jurisdiction




124
                                                        Form GST REG-09
                                                           [See rule 13(1) ]

                            Application for Registration of Non Resident Taxable Person

                                                               Part ­A


                                                                         State /UT ­                 District -
           (i)     Legal Name of the Non-Resident Taxable Person
           (ii)    Permanent Account Number of the Non-Resident Taxable person, if any
          (iii)    Passport number, if Permanent Account Number is not available

          (iv)     Tax identification number or unique number on the basis of which the entity is identified by
                   the Government of that country

           (v)     Name of the Authorised Signatory (as per Permanent Account Number)

          (vi)     Permanent Account Number of the Authorised Signatory

          (vii)    Email Address of the Authorised Signatory

          (viii)   Mobile Number of the Authorised Signatory (+91)

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


                                                               Part -B



     1.
          Details of Authorised Signatory (should be a resident of India)

          First Name                       Middle Name                      Last Name

          Photo
          Gender                                                            Male / Female / Others
          Designation

          Date of Birth                                                     DD/MM/YYYY
          Father's Name

          Nationality

          Aadhaar
          Address of the Authorised signatory.                              Address line 1
                                                                            Address Line 2

                                                                            Address line 3

          Period for which registration               From                                               To
2.        is required
                                                 DD/MM/YYYY                                     DD/MM/YYYY

          125
                                                                    Estimated Tax Liability (Net) (Rs.)
                                    Estimated Turnover (Rs.)
3
    Turnover Details                                                Central State
                                    Intra- State   Inter ­State     Tax     Tax
                                                                                    UT Tax         Integrated Tax Cess


    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:-
     1.          Proof of Principal Place of Business:

    126
               (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's Permanent Account Number, if
               available.
 3             Bank Account related proof:
               Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
               Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
               Account No., MICR, IFSC and Branch details including code.

 4             Authorisation Form:-
                       For each Authorised Signatory mentioned in the application form, Authorisation or copy
                       of Resolution of the Managing Committee or Board of Directors to be filed in the
                       following format:Declaration for Authorised Signatory (Separate for each signatory)
                       (Details of Proprietor/all Partners/Karta/Managing Directors and whole time
                       Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
                       --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members
                       of Managing Committee of Associations/Board of Trustees etc.) of ...... (name of
                       registered person) hereby solemnly affirm and declare that <> is hereby authorised, vide resolution no... dated.....
                       (Copy submitted herewith), to act as an authorised signatory for the business << Goods
                       and Services Tax Identification Number - Name of the Business>> for which application
                       for registration is being filed under the Act. All his actions in relation to this business
                       will be binding on me/ us.                                                 Signature of the
                       person competent to sign
                                                               Name:
                                                               Designation/Status:
                                                                (Name of the proprietor/Business Entity)
                         Acceptance as an authorised signatory Acceptance as an authorised signatory

                I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as
                authorised signatory for the above referred business and all my acts shall be binding on the
                business.
                                                         Signature of Authorised Signatory
                Place:
                Date:
                                                               Designation/Status:




Instructions for submission of application for registration as Non-Resident Taxable Person.
      1.   Enter Name of the applicant Non-Resident taxable person as recorded on Passport.

127
      2.   The applicant shall apply at least Five days prior to commencement of the business at the common
           portal.
      3.   The applicant needs to provide Email Id and Mobile Number for verification and future communication
           which will be verified through One Time Passwords to be sent separately, before filling up Part-B of
           the application.
      4.    The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners
           /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board
           of Trustees etc. in case the business declares a person as Authorised Signatory.
      5.   The application filed by the under-mentioned persons shall be signed digitally:-

      Sr. No        Type of Applicant                             Digital Signature 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.




128
                                                        Form GST REG-10
                                                           [See rule 14(1)]

          Application for registration of person supplying online information and data base access
          or retrieval services from a place outside India to a person in India, other than a
          registered person.
                                                               Part ­A
                                                                         State /UT ­              District -
           (i)    Legal Name of the person
          (ii)    Permanent Account Number of the person, if any
          (iii)   Tax identification number or unique number on the basis of which the entity is identified by
                  the Government of that country
          (iv)    Name of the Authorised Signatory

          (v)     Permanent Account Number of the Authorised Signatory

          (vi)    Email Address of the Authorised Signatory
          (vii)   Mobile Number of the Authorised Signatory (+91)

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



     1.
             Details of Authorised Signatory (shall be resident of India)

             First Name                    Middle Name                   Last Name

             Photo
             Gender                                                      Male / Female / Others
             Designation

             Date of Birth                                               DD/MM/YYYY
             Father's Name

             Nationality

             Aadhaar, if any
                                                                         Address line 1



             Address of the Authorised Signatory                         Address line 2


                                                                         Address line 3

             Date of commencement of the online service in India.
2.                                                                          DD/MM/YYYY

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


          129
4    Jurisdiction                           Center
     Details of Bank Account

5    Account Number                                            Type of account

     Bank Name                              Branch Address                                             IFSC

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

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


     I, _ ............................... hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and
7    collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
     Government of India.
                                                                                              Signature
      Place:                                                               Name of Authorised Signatory:
     Date:                                                                 Designation:


    Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
    the passport and photograph.

    List of documents to be uploaded as evidence are as follows:-

     1.          Proof of Place of Business in India:
                 (a) For Own premises ­
                 Any document in support of the ownership of the premises like Latest Property Tax Receipt or
                 Municipal Khata copy or copy of Electricity Bill.
                 (b) For Rented or Leased premises ­
                 A copy of the valid Rent / Lease Agreement with any document in support of the ownership of
                 the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
                 Electricity Bill.
                  (c) For premises not covered in (a) and (b) above ­
                 A copy of the Consent Letter with any document in support of the ownership of the premises of
                 the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
                 same documents may be uploaded.
     2.          Proof of :
                 Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of
                 Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation
                 letter.
                 Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
                 Scanned copy of License is issued by origin country
                 Scanned copy of Clearance certificate issued by Government of India

     3           Bank Account Related Proof:
                 Scanned copy of the first page of Bank passbook / one page of Bank Statement
                 Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern ­
                 containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

     4           Authorisation Form:-
                 For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution
                 of the Managing Committee or Board of Directors to be filed in the following format:
                    Declaration for Authorised Signatory (Separate for each signatory)



    130
      I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby
      solemnly affirm and declare that <> to act as an authorised
      signatory for the business << Name of the Business>> for which application for registration is
      being filed/ is registered under the Goods and Service Tax Act, 20__.
                All his actions in relation to this business will be binding on me/ us.
      Signatures of the persons who is in charge.
       S. No.                Full Name                      Designation/Status    Signature
      1.


       Acceptance as an authorised signatory
       I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as
       authorised signatory for the above referred business and all my acts shall be binding on the
       business.
                                                                   Signature of Authorised Signatory
       Place                                                                             (Name)
       Date:
       Designation/Status




131
                                                   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.




132
                                              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.
          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 available
    6.

          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.

          Effective date of registration / temporary ID
  11.

          Registration No. / Temporary ID
  12.


133
 (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.




134
                                                 Form GST REG-13
                                                      [See rule 17(1)]

                Application/Form for grant of Unique Identity Number to UN Bodies /
                                        Embassies / others
                                                           State /Union Territory­                  District ­
                                                         PART A
(i)        Name of the Entity
(ii)       Permanent Account Number of entity, if any (applicable in case of any other person
           notified)
(iii)      Name of the Authorised Signatory

(iv)       Permanent Account Number of Authorised Signatory

(v)        Email Address of the Authorised Signatory

(vi)       Mobile Number of the Authorised Signatory (+91)

                                                         PART B
1.      Type of Entity (Choose one)             UN Body            Embassy               Other Person


2.      Country

3.      Notification Details                                             Notification No.               Date

4.      Address of the entity in State

        Building No./Flat No.                                        Floor No.
        Name of the Premises/Building                                Road/Street

        City/Town/Village                                            District

        Block/Taluka

        Latitude                                                     Longitude

        State                                                        PIN Code

        Contact Information

        Email Address                                                Telephone number

        Fax Number                                                   Mobile Number

7.      Details of Authorised Signatory, if applicable

        Particulars                      First Name                      Middle Name                    Last name

        Name
        Photo

        Name of Father

        Date of Birth                    DD/MM/YYYY                      Gender                         


        Mobile Number                                                    Email address

        Telephone No.




     135
            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

            Town/City/Village                                              District

            Block/Taluka

            State                                                          PIN Code

     8      Bank Account Details (add more if required)

            Account Number                                               Type of Account

            IFSC                                                         Bank Name

            Branch Address

    9.      Documents Uploaded
            The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall
            upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
            applicant to represent the entity.
            Or
            The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
            upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
            applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number
            generated and allotted to respective UN Body/ Embassy etc.

    11.     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 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.

          136
         Every person required to obtain a unique identity number shall submit the application electronically.
         Application shall be filed through common portal or registration can be granted suo-moto by proper
         officer.
         The application filed on the common portal is required to be signed electronically or through any other
         mode as specified by the Government.
         The details of the person authorised by the concerned entity to sign the refund application or otherwise,
         should be filled up against the "Authorised Signatory details" in the application.




137
                                          Form GST REG-14
                                              [See rule 19(1) ]

                    Application for Amendment in Registration Particulars
                                   (For all types of registered persons)

 1. GSTIN/UIN
 2. Name of Business
 3. Type of registration
 4. Amendment summary

 Sr. No     Field Name                        Effective Date                              Reasons(s)
                                             (DD/MM/YYYY)




 5. List of documents uploaded
 (a)
 (b)
 (c)
 ...


 6. Declaration
 I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
 of my knowledge and belief and nothing has been concealed therefrom
                                                                                       Signature
           Place:                                                             Name of Authorised Signatory
          Date:                                                               Designation / Status:




138
                           Instructions for submission of application for amendment


      1.   Application for amendment shall be submitted online.
      2.   Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and
           details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer
           or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of
           registration, are core fields which shall be approved by the Proper Officer after due verification.
      3.   For amendment in Non-Core fields, approval of the Proper Officer is not required.
      4.    Where a change in the constitution of any business results in change of the Permanent Account Number
           of a registered person, the said person shall be required to apply for fresh registration.
      5.   Any change in the mobile number or the e-mail address of authorised signatory as amended from time
           to time, shall be carried out only after online verification through the common portal.
      6.   All information related to Permanent Account Number, Aadhaar, Director Identification Number,
           Challan Identification Number shall be validated online by the system and Application Reference
           Number (ARN) will be generated after successful validation of necessary field.
      7.   Status of the application can be tracked on the common portal.
      8.    No fee is payable for submitting application for amendment.
      9.   Authorised signatory shall not be a minor.




139
                                             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




140
                                                     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

                                 Latitude                                                   Longitude

                                 State                                                      PIN Code
                                 Mobile (with country code)                                 Telephone



     141
                                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
                                                           Stock      Central      State                   Integrated
                                                                                               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




     142
                             Instructions for filing of Application for Cancellation

          A registered person seeking cancellation of his registration shall electronically submit an application
          including details of closing stock and liability thereon along with relevant documents, on common
          portal.
          The following persons shall digitally sign application for cancellation, as applicable:
                Constitution of Business                 Person who can digitally sign the 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 person shall make
          payment, if not made at the time of this application, and shall furnish final return as provided in the Act.
          The registered person may also update his contact address and update his mobile number and e mail
          address.




143
                                        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 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 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




144
                                     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




145
                                          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




146
                                       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 to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:

                               << text >>



                                                                                   Signature
                                                                           < Name of the Officer>
                                                                                      Designation
                                                                              Jurisdiction

Place:
Date:




147
                                               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.




148
                                           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 of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.


                                                                                                  Signature
                                                                                            Name of Proper
                                                                                                     officer
                                                                                             (Designation)
                                                                                              Jurisdiction ­
Date
Place




149
                                               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




150
                                           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.
                                                                   Signature of Authorised Signatory
                                                                               Name


      Place
                                                                           Designation/Status
      Date




151
                                             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.




152
                                                    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)


10. Details of Principal Place of Business

Building No. /Flat No.                                           Floor No


      153
Name of the Premises/Building                                   Road/Street

Locality/Village                                                District

State                                                           PIN Code

Latitude                                                        Longitude

Contact Information

Office Email Address                                            Office Telephone Number

Mobile Number                                                   Office Fax No
10A. Nature of Possession of Premises            (Own; Leased; Rented; Consent; Shared)

10B. Nature of Business Activities being carried 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

  Sr. No.      Description of Goods                                                        HSN Code




  Sr. No.      Description of Services                                                     HSN Code




    154
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

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



    155
 State                                                                PIN Code

 Add More ---

List of Documents Uploaded
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. 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 in FORM GST REG-25, incorporating the Goods and Services Tax
                  Identification Number therein, shall be made available to him on the common portal:
             3.   Authorisation Form:-
     For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
     Managing Committee or Board of Directors to be filed in the following format:
         Declaration for Authorised Signatory (Separate for each signatory)
     I ---
     (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
     Committee of Associations/Board of Trustees etc)
     1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
     Managing Committee of Associations/Board of Trustees etc>>
     2.
     3.
        hereby solemnly affirm and declare that <> to act as an authorised
     signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for
     which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,
     2017.
                  All his actions in relation to this business will be binding on me/ us.
     Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
     Director/Members of Managing Committee of Associations/Board of Trustees etc.
         S. No.                Full Name                      Designation/Status Signature

     156
      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 the Proprietor/all
            Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
            Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
            Annexure specified. Documents required to be uploaded as evidence are as follows:-

 1.              Photographs wherever specified in the Application Form (maximum 10)
                 Proprietary Concern ­ 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 ­

157
               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

                                                   Managing / Whole-time Directors and Managing
      Private Limited Company                      Director/Whole Time Director/ Chief Executive
                                                   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




158
              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.


      1.   Authorised signatory should not be minor.
      2.   No fee is applicable for filing application for enrolment.




159
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




160
                                        Form GST REG-27
                                         [See rule ­ 24(3)]

Reference No.                                                     <>
To
Provisional ID
Name
Address

Application Reference Number (ARN) < >                         Dated Show Cause Notice for cancellation of provisional registration

        This has reference to your application dated ------. The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
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




161
                                          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




162
                                               Form GST REG-29
                                                 [See rule 24(4) ]

                        Application for cancellation of provisional registration
                                                      Part A

 (i) Provisional ID
  (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




163
                                                   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 time
         5.
                      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:




164
                                                                         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)]




     165
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-first out may be followed.




       166
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




    167
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




168
                                                                      Form GST ITC -02
                                                                       [See rule ­ 41(1)]

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18


 1.   GSTIN of transferor

 2.   Legal name of transferor

 3.   Trade name, if any

 4.   GSTIN of transferee

 5.   Legal name of transferee

 6.   Trade name, if any



7. Details of ITC to be transferred

      Tax        Amount of matched ITC   Amount of matched ITC to be transferred
                       available
       1                   2                               3
 Central Tax
 State Tax
 UT Tax
 Integrated
 Tax
 Cess


169
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
9. Verification

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

Signature of authorised signatory _______________________________________
Name
_______________________________________
Designation/Status ____________________________
Date --- dd/mm/yyyy




170
                                                                 Form GST ITC -03
                                                                   [See rule 44(4)]
    Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in
    stock and capital goods under sub-section (4) of section 18

                                   1. GSTIN
                                   2. Legal name
                                   3. Trade name, if any

                                   4(a). Details of application filed to opt for composition         (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
             under CX/                           contained in semi-         Code                           adjusted by
             VAT of          No.     Date        finished or finished       (UQC)                          debit            Central Tax   State Tax    UT Tax       Integrated   Cess
             supplier                            goods held in stock and                                   note/credit                                                 Tax
                                                 capital goods                                             note)

       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)




    171
     5 (c) Capital goods held in stock (where invoice available)



     5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)



     5 (e) Capital goods held in stock (where invoice not available)




* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
  (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice

    6. Amount of ITC payable and paid (based on table 5)

       Sr.     Description                  Tax          Paid through        Debit                                   Amount of ITC paid
       No.                                payable        Cash/ Credit       entry no.                                    standard
                                                            Ledger                         Central Tax     State Tax       UT Tax         Integrated   Cess
                                                                                                                                             Tax
          1              2                    3                4                 5              6                7               8            9        10
          1.        Central Tax                          Cash Ledger
                                                         Credit Ledger
          2.         State Tax                           Cash Ledger
                                                         Credit Ledger
          3.          UT Tax                             Cash Ledger
                                                         Credit Ledger
                                                         Cash Ledger
          4.      Integrated Tax
                                                         Credit Ledger
          5.           CESS                              Cash Ledger
                                                         Credit Ledger



    172
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




173
                                                                  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
unregistered job-                                                                                 goods)            Central State/ Integrated   Cess
     worker                                                                                                          tax    UT tax     tax




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




174
 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..........................................




175
                                                 Form GST ENR-01
                                                   [See rule 58(1)]
                                      Application for Enrolment u/s 35 (2)
                                         [only for un-registered persons]
1.          (a) Legal name
            (b) Trade Name, if any
            (c) PAN
            (d) Aadhaar (applicable in case of
            proprietorship concerns only)
2.          Type of enrolment
            Transporter             Godown owner /operator                   Warehouse owner /operator
            Cold storage owner /operator
3.          Constitution of Business (Please Select the Appropriate)
(i) Proprietorship                                (ii) Partnership
(iii) Hindu Undivided Family                      (iv) Private Limited Company
(v) Public Limited Company                        (vi) Society/Club/Trust/Association of Persons
(vii) Government Department                       (viii) Public Sector Undertaking
(ix) Unlimited Company                            (x) Limited Liability Partnership
(xi) Local Authority                              (xii) Statutory Body
(xiii) Foreign         Limited   Liability        (xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
4.            Name of the State                                            District
5.            Jurisdiction detail
              Centre                                                       State
6.            Date of commencement of business
7.            Particulars of Principal Place of Business
(a)           Address
Building No./Flat No.                                          Floor No.
Name of the                                                    Road/Street
Premises/Building
City/Town/Locality/Village                                     District
Taluka/Block
State                                                          PIN Code
Latitude                                                       Longitude
(b)           Contact Information

      176
   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)
   Warehouse/Depot                                Godown                             Retail Business
   Office/ Sale Office                            Cold Storage                       Transport services
   Others (Specify)
   8.          Details of additional place of     Add for additional place(s) of business, if any
               business
                                                  (Fill up the same information as in item 7 [(a), (b), (c) & (d)]
   9.          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)
          Note ­ Add more accounts ------

   10.         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)



         177
PAN                                                             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 Premises/Building                                   Road/Street

City/Town/Locality/Village                                      District
Block/Taluka
State                                                           PIN Code
Country (in case of foreigner only)                             ZIP code



   11.         Details of Authorised Signatory



    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)
    PAN                                                           Aadhaar 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 Premises/Building                                     Road/Street

    Block/Taluka

    City/Town/Locality/Village                                        District
    State                                                             PIN Code




         178
12.         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.



      13. List of documents uploaded
      (Identity and address proof)
      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.


                                                                          Signature


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


      For office use ­
      Enrolment no. -                          Date -




      179
                                             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           (Name of
                                                                          Tax           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
 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)



180
  5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
  GSTIN of e-commerce
  operator




6. Zero rated supplies and Deemed Exports

  GSTIN of recipient         Invoice details     Shipping bill/ Bill             Integrated Tax
                                                     of export
                            No. Date Value        No.       Date       Rate      Taxable          Amt.
                                                                                  value
          1                 2       3     4        5          6          7          8              9
  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            4                   5               6
 7A. Intra-State supplies
 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
 operator attracting TCS]

 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
 attracting TCS (operator wise, rate wise)
 GSTIN of e-commerce operator

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

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



8. Nil rated, exempted and non GST outward supplies


181
                  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 DateNo. Date
   1      2 3      4     5 6 7            8    9  10   11        12       13     14      15     16
 9A. If the invoice/Shipping bill details furnished earlier were incorrect


 9B. Debit Notes/Credit Notes/Refund voucher [original]


 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]



10. Amendments to taxable outward supplies to unregistered persons furnished in
    returns for earlier tax periods in Table 7
         Rate of tax          Total Taxable                                  Amount
                                  value          Integrated      Central       State/UT Tax      Cess
              1                       2               3              4               5                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)



182
 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
                                (Name of
      1             2              3          4          5          6                      7
 I Information for the current tax period
 11A. Advance amount received in the tax period for which invoice has not been issued (tax
 amount to be added to output tax liability)
 11A (1). Intra-State supplies (Rate Wise)

 11A (2). Inter-State Supplies (Rate Wise)

 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown
 in this tax period in Table Nos. 4, 5, 6 and 7
 11B (1). Intra-State Supplies (Rate Wise)

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


 II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
 tax periods [Furnish revised information]
                                Amendment relating to information          11A(1) 11A(2) 11B(1) 11B(2)
 Month
                                furnished in S. No.(select)



12. HSN-wise summary of outward supplies
 Sr. No. HSN Description UQC Total Total Total                  Amount
              (Optional     Quantity value Taxable
             if HSN is                      Value Integrated Central State/UT                         Cess
              provided)                              Tax      Tax      Tax
    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
183
   6    Receipt voucher
   7    Payment Voucher
   8    Refund voucher
   9    Delivery Challan for job work
        Delivery Challan for supply on
  10
        approval
  11    Delivery Challan in case of liquid
        gas
  12    Delivery Challan in cases other than
        by way of supply (excluding at S
        no. 9 to 11)




Verification

I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from and
in case of any reduction in output tax liability the benefit thereof has been/will be passed on
to the recipient of supply.



                                                                                    Signature
Place                                                                                Name
of Authorised Signatory ............................
Date
Designation /Status..........................................




184
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

185
          c. Table 4C relating to supplies effected through e-commerce operator
              attracting collection of tax at source under section 52 of the Act, operator
              wise and rate-wise.
      (ii) Capture Place of Supply (PoS) only if the same is different from the location of the
          recipient.
6. Table 5 to capture information of B to C Large invoices and other information
      shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in
      this table.
7. Table 6 to capture information related to:
      (i) Exports out of India
      (ii) Supplies to SEZ unit/ and SEZ developer
      (iii) Deemed 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 13 digits capturing port code (six digits)
      followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required
      to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a
      bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-
      2. The liability for payment of IGST in respect of supply of services would, be
      created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
      will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
      Undertaking (LUT)) needs to be reported under "0" tax amount heading in Table
      6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
      (i) B to C supplies (whether inter-State or intra-State)with invoice value upto
          Rs 2,50,000;
      (ii) Taxable value net of debit/ credit note raised in a particular tax period and
          information pertaining to previous tax periods which was              not reported
          earlier, shall be reported in Table 10. Negative value can be mentioned in
          this table, if required;
186
      (iii) Transactions effected through e-commerce operator attracting collection of
            tax at source under section 52 of the Act to be provided operator wise and
            rate wise;
      (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
            supplies made through e-commerce operator attracting collection of tax at
            source and Table 7A (2) to capture supplies made through e-commerce
            operator attracting collection of tax at source out of gross supplies reported
            in Table 7A (1);
      (v) Table 7B (1) to capture gross inter-State supplies including supplies made
            through e-commerce operator attracting collection of tax at source and Table
            7B (2) to capture supplies made through e-commerce operator attracting
            collection of tax at source out of gross supplies reported in Table 7B (1);
            and
      (vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
      (i)   Amendments of B to B supplies reported in Table 4, B to C Large supplies
            reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ
            developer/ deemed exports reported in Table 6;
      (ii) Information to be captured rate-wise;
      (iii) It also captures original information of debit / credit note issued and
            amendment to it reported in earlier tax periods; While furnishing
            information the original debit note/credit note, the details of invoice shall
            be mentioned in the first three columns, While furnishing revision of a debit
            note/credit note, the details of original debit note/credit note shall be
            mentioned in the first three columns of this Table,
      (iv) Place of Supply (PoS) only if the same is different from the location of the recipient;
      (v) Any debit/ credit note pertaining to invoices issued before the appointed
            day under the existing law also to be reported in this table; and
      (vi) Shipping bill to be provided only in case of exports transactions
            amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
      to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
      tax period and tax to be paid thereon along with the respective PoS. It also
      includes information in Table 11B for adjustment of tax paid on advance
      received and reported in earlier tax periods against invoices issued in the current
187
      tax period. The details of information relating to advances would be submitted
      only if the invoice has not been issued in the same tax period in which the
      advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only
      in summary table. It will be optional for taxpayers having annual turnover upto
      Rs. 1.50 Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having
      annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr
      and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.




188
                                                    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                                           value                                                Supply
                  No. Date Value                             Integrated Central     State   Cess
                                                                                                     (Name of
                                                                Tax      Tax        / UT
                                                                                                     State/UT)
                                                                                     Tax
        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
                                 No.       Date      Value     Rate       Taxable value          Tax amount
                  1               2         3         4         5              6                      7
  4A. Supplies made to SEZ unit or SEZ Developer



  4B. Deemed exports




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

       Details of Revised details of Rate Taxable Place of          Amount of tax
        originaldocument or details of     value supply
       document original Debit / Credit          (Name of
                         Note                    State/UT)
 GSTIN No. DateGSTINNo.Date Value                          Integrated Central State Cess
                                                              Tax      Tax / UT
                                                                              Tax
 189
      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




190
                                                  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
                                                                          (incl plant
                                                       Tax
                                                                              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
                                                                             (incl.
                                                       Tax
                                                                          plant and
                                                                          machiner
                                                                               y)/
                                                                          Ineligible
                                                                           for ITC
     1         2 3     4    5    6        7      8       9    10     11      12        13      14   15 16
 4A. Inward supplies received from a registered supplier (attracting reverse charge)

191
 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
 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]

192
 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


    GSTIN of          Gross Sales            Net Value                        Amount
    Deductor /        Value Return
   GSTIN of e-                                               Integrated      Central   State Tax /UT
   Commerce                                                     Tax           Tax           Tax
    Operator
       1                 2           3             4                 5            6         7
 9A.      TDS

 9B.     TCS




193
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
  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          To be added
      42 (1) (m)
  (d) Amount in terms of rule          To be added
      43(1) (h)
  (e) Amount in terms of rule          To be added
      42 (2)(a)
  (f) Amount in terms of rule          To be reduced
      42(2)(b)



194
    (g) On account of amount          To be reduced
        paid 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
                                                         output     Integrated   Central   State   CESS
                                                        liability      Tax        Tax      / UT
                                                                                            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
      Negative tax liability from previous tax
  (e)                                                   Reduce
      periods
      Tax paid on advance in earlier tax periods and
  (f) adjusted with tax on supplies made in current     Reduce
      tax period




 195
13. HSN summary of inward supplies


 Sr. No. HSN Description UQC Total Total Total                 Amount
              (Optional     Quantity value Taxable
              if HSN is                     Value Integrated Central State/UT Cess
             furnished)                              Tax      Tax      Tax

    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




 196
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;




197
      (viii) Recipient will have the option to accept invoices auto populated as well
             as   add invoices, pertaining to reverse charge only when the time of
             supply arises in terms of section 12 or 13 of the Act; and
      (ix)   Recipient tax payer is required to declare in Column No. 12 whether the
             inward supplies are inputs or input services or capital goods (including
             plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well as
      supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table
      5.
4. Recipient to provide for Bill of Entry information including six digits port code
      and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on which
      IGST is computed (IGST is levied on value plus specified customs duties). In
      case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
      periods in Table 3, 4 and 5 as well as original/ amended information of debit or
      credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit as
      distributed by ISD (whether eligible or ineligible) will be made available to the
      recipient unit and it will be required to re-determine the eligibility as well as the
      amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
      value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
      to be populated in the Electronic Credit Ledger on submission of its return in
      Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for
      business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
      paid on it including adjustments against invoices issued should be reported in
      Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
      output liability due to rectification of mismatch on account of filing of GSTR-3
      of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
198
                                                         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                                                                                               (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



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     value                                                       supply
                                original Debit / Credit                                                  (Name of
                                         note                                                            State/UT)

199
GSTIN No. Date GSTIN No. Date Value                               Integrated Central State/UTCess
                                                                     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




200
                                                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]
 GSTIN of e-commerce operator




201
  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


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




202
  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
                 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)



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         State/ CESS Integrated Central State/ CESS
                                                  Central
                                       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
                                                            reduce from    Integrated Central State CESS
                                                               output          tax      tax   / UT
                                                              liability                        tax
                          1                                       2             3        4      5    6


203
      ITC claimed on
  (a) mismatched/duplication of                                  Add
      invoices/debit notes
      Tax liability on mismatched credit
  (b)                                                            Add
      notes
      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
  (f) periods and adjusted with tax on                         Reduce
      supplies made in 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       CESS
                                                                  tax          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
                        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
204
 (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
  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

205
  (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      State/UT Tax   Cess
                                                             Tax
            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..........................................




 206
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.




207
                                        Form GSTR ­ 3A
                                          [See rule 68]

Reference No:                                                                           Date:

To
_______ GSTIN
----------------------- Name
_______________ Address

                     Notice to return defaulter u/s 46 for not filing return

         Tax Period -                           Type of Return -

        Being a registered taxpayer, you are required to furnish return for the supplies made
or received and to discharge resultant tax liability for the aforesaid tax period by due date. It
has been noticed that you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within 15 days failing which the
      tax liability will be assessed u/s 62 of the Act, based on the relevant material available
      with this office. Please note that in addition to tax so assessed, you will also be liable to
      pay interest and penalty as per provisions of the Act.

3. Please note that no further communication will be issued for assessing the liability.

4. The notice shall be deemed to have been withdrawn in case the return referred above, is
      filed by you before issue of the assessment order.

                                                Or

       Notice to return defaulter u/s 46 for not filing final return upon cancellation of
                                          registration

         Cancellation order No. --                              Date ---
         Application Reference Number, if any -                 Date -

       Consequent upon applying for surrender of registration or cancellation of your
  registration for the reasons specified in the order, you were required to submit a final return
  in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the
   Act within 15 days failing which your tax liability for the aforesaid tax period will be
   determined in accordance with the provisions of the Act based on the relevant material
   available with or gathered by this office. Please note that in addition to tax so assessed, you
   will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
   of the assessment order.
Signature
Name
Designation
208
                                                       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
                                     1                                                     2                                  3


209
  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.




210
                                                       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

 5B.       Debit Notes/Credit Notes [original)]

211
  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        State/UT   Turnover       Central   State/UT
                                        Tax              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
                       Paid           /UT) Integrated  Central     State/ UT Tax        Cess
                                              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). Intra-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)




212
 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)



13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]

       Description      Tax paid in cash         Interest           Late fee

            1                  2                    3                   4
   (a) Integrated
       tax
 213
  (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




214
 Instructions:-

      1. Terms used:
         (a) GSTIN:     Goods and Services Tax Identification Number
         (b) TDS:       Tax Deducted at Source
      2. The details in GSTR-4 should be furnished between 11th and 18th of the month
         succeeding the relevant tax period.
      3. Aggregate turnover of the taxpayer for the immediate preceding financial
         year and first quarter of the current financial year shall be reported in the
         preliminary information in Table 3. This information would be required to
         be submitted by the taxpayers only in the first year and should be auto-
         populated in subsequent years.
      4. Table 4 to capture information related to inward supplies, rate-wise:
         (i)     Table 4A to capture inward supplies from registered supplier other
                 than reverse charge. This information will be auto-populated from the
                 information reported by supplier in GSTR-1and GSTR-5;
         (ii)    Table 4B to capture inward supplies from registered supplier
                 attracting reverse charge. This information will be auto-populated
                 from the information reported by supplier in GSTR-1;
         (iii)   Table 4C to capture supplies from unregistered supplier;
         (iv)    Table 4D to capture import of service;
         (v)     Tax recipient to have the option to accept invoices auto populated/
                 add invoices, pertaining to reverse charge only when the time of
                 supply arises in terms of section 12 or 13 of the Act; and
         (vi)    Place of Supply (PoS) only if the same is different from the location of the
                 recipient.

      5. Table 5 to capture amendment of information provided in earlier tax periods
         as well as original/ amended information of debit or credit note received,
         rate-wise. Place of Supply (PoS) to be reported only if the same is different from the
         location of the recipient. While furnishing information the original debit /credit
         note, the details of invoice shall be mentioned in the first three columns,
         While furnishing revision of a debit note/credit note, the details of original
         debit /credit note shall be mentioned in the first three columns of this Table,
      6. Table 6 to capture details of outward supplies including advance and net of
         goods returned during the current tax period.
      7. Table 7 to capture details of amendment of incorrect details reported in Table
         6 of previous returns.



215
      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.




216
                                                   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


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



217
                                                             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

218
      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
  (State/UT)       No.        Date       Value                          Integrated Tax        Cess
       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 upto Rs 2.5 Lakh [Rate wise]
       Place of Supply (Name of
  State)


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


 Details of original Revised details of document RateTaxable            Amount               Place of
    document                       or                  Value                                  supply
                           details of original
                         Debit/Credit Notes
  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
 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]




219
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
      tax
  (b) Central Tax
  (c) State/UT
  Tax
  (d) Cess
  II Late fee on account of
  (a) Central tax
  (b) State / UT
  tax

220
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




 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. 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.



222
      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.




223
                                                 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
      2.       Others (Please specify)
                            Total




224
  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




  225
                                                     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
     recipient is unregistered           No.        Date         Integrated            Central       State /       CESS
                                                                    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




226
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)

         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
227
  9B. Distribution of the amount of ineligible
  ITC



10. Late Fee
    On account of     Central Tax     State / UT    Debit Entry No.
                                          tax
              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




 228
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.




229
                                                 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




 230
                                   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
          deductee                                    Integrated   Central Tax     State/UT
                                                         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 GSTIN Amount paid to              Amount of tax deducted at
       deductee to deductee on     of    deductee on                  source
                   which tax is deductee which tax is     Integrated Central State/UT
                     deducted              deducted          Tax        Tax        Tax

      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
   (I) Interest on account of TDS in respect of
   (a) Integrated tax
   (b) Central Tax

231
   (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




232
      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.




233
                                  Form GSTR 7A
                                  [See rule 66(3)]

                           Tax Deduction at Source Certificate

1. TDS Certificate No. ­

2. GSTIN of deductor ­

3. Name of deductor ­

4. GSTIN of deductee­

5. (a) Legal name of the deductee -
   (b) Trade name, if any ­

6. Tax period in which tax deducted and accounted for in GSTR-7 ­

7. Details of supplies Amount of tax deducted ­


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

                     1                      2                  3            4




                                                                                       Signature


                                                                                          Name
                                                                                     Designation
                                                                                        Office -




234
                                         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
  supplier    Gross value    Value of        Net amount       Integrated   Central Tax State /UT Tax
              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
             1                    2             3              4               5
 Late payment of TCS
 amount



235
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
        Place:                                       Name of Authorised Signatory
        Date:                                        Designation /Status
 236
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.




237
                                         Form GSTR -11
                                              [See rule 82]

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

                                                                                      Year
                                                                                      Month


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


3. Details of inward supplies received
                                                              (Amount in Rs. for all Tables)

   GSTIN     Invoice/Debit   Rate     Taxable                           Amount of tax
      of    Note/Credit Note           value
   supplier      details
            No Date Value                         Integrated        Central        State/      CESS
                                                      tax            Tax          UT Tax
      1      2     3     4       5        6             7             8               9         10
   3A. Invoices received


   3B. Debit/Credit Note received


4. Refund amount

   Integrated     Central Tax   State/ UT Tax                 CESS
       tax
        1               2            3                          4

   Bank details (drop down)

         Verification

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


          Place                                                       Signature
                                                                      Name of Authorised Signatory
          Date
                                                                      Designation /Status


238
Instructions:-
      1. Terms Used :-
            a. GSTIN :-        Goods and Services Tax Identification Number
            b. UIN :-         Unique Identity Number

      2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and
         when required to file by proper officer.

      3. Table 3 of GSTR-11 will be populated from GSTR-1.

      4. UIN holder will not be allowed to add or modify any details in GSTR-11.




239
                                                     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         Enrolment sought as:
                                                                   (1) Chartered Accountant holding COP
                                                                   (2) Company Secretary holding COP
                                                                   (3) Cost and Management Accountant holding COP
                                                                   (4) Advocate
                                                                   (5) Graduate or Postgraduate degree in Commerce
                                                                   (6) Graduate or Postgraduate degree in Banking
                                                                   (7) Graduate or Postgraduate degree in Business Administration
                                                                   (8) Graduate or Postgraduate degree in Business Management
                                                                   (9) Degree examination of any recognized Foreign University
                                                                   (10) Retired Government 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
8.2        Father's Name
8.3        Date of Birth
8.4        Photo

       240
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 :
   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.


   241
                                        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




242
                                     Form GST PCT-03
                                          [See rule 83(4)]

 Reference No.                                                                         Date
To
Name
    Address of the Applicant
    GST practitioner enrolment No.

                        Show Cause Notice for disqualification

It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.

You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your response
within <15> days to the undersigned from the date of receipt of this notice.
      Appear before the undersigned on ----- (date)............. (Time).........

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex parte on the basis of available records
and on merits



                                                                                       Signature

                                                                                         Name
                                                                                  (Designation)




243
                                    Form GST PCT-04
                                         [See rule 83(4)]
Reference No.                                                              Date-

To
Name
       Address
      Enrollment Number

                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)




244
                                      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




245
                                               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.




246
                         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
       C.   Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November




247
      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




248
                                                                            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)
                             liability                      (Payable)] /   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.
   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.


249
                                                                              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)
         yyyy)               applica   ng                       (Payable)] /      Ta     Interes   Penalt   Fe   Other   Total   Ta   Interes Penalt Fe Other Tota Status
                             ble       liability                [Credit (CR)      x      t         y        e    s               x    t         y        e    s       l       (Staye
                                                                (Paid)] /                                                                                                     d /Un-
                                                                Reduction                                                                                                     stayed
                                                                (RD)/ Refund                                                                                                  )
                                                                adjusted (RF)/]



  1        2         3          4         5             6              7          8         9        10     11    12       13    14     15       16     17     18      19      20




 Note ­
    1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
        accordingly.
    2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
    3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
    4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.


 250
      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.




251
                                                                                     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




                                                   Mismatch credit (other than reversed)




252
                                        Sr.     Tax period              Amount of mismatch credit
                                        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.




253
                                                                      Form GST PMT ­03
                                                                        [See rules 86(4) & 87(11))]

                                  Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Reference No.                                                                                 Date ­

      1. GSTIN ­
      2. Name (Legal) ­
      3. Trade name, if 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                               Amount of credit (Rs.)
                      (Central      Tax        Interest    Penalty         Fee        Other       Total
                     Tax/State
                      Tax/ UT
                        Tax
                     Integrated
                        Tax/
                       CESS)
              1          2           3            4           5             6           7             8




                                                                                                          Signature
                                                                                                          Name


254
                                                                                                Designation of the officer

        Note ­

        `Central Tax' stands for Central Goods and Services Tax; `State Tax' stands for State Goods and Services Tax; `UT Tax' stands for Union territory
Goods and Services Tax; `Integrated Tax' stands for Integrated Goods and Services Tax and `Cess' stands for Goods and Services Tax(Compensation to
States)




255
                                                     Form GST PMT ­04
                                                [See rules 85(7), 86(6) & 87(12)]

         Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register


          1.      GSTIN
          2.      Name (Legal)
          3.      Trade name, if any
          4.      Ledger / Register in            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
                  Place                                       Name of Authorized Signatory
                  Date                                       Designation /Status..................


Note ­


256
`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)




257
                                                                              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.
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".



258
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)




259
                                                        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
                    (----)
 UT (Name)          UT Tax

260
                  (----)
 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
 Date
                                       Paid Challan Information
 GSTIN


261
 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.




262
                                    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

      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.


263
                                                          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).




264
                                                FORM-GST-RFD-01
                                                  [See rule 89(1)]
                                                Application for Refund

Select: Registered / Casual/ Unregistered/Non-resident taxable person



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


      6.   Amount of Refund Claimed:


                               Act                  Tax     Interest      Penalty   Fees    Others     Total
                               Central Tax
                               State /UT Tax
                               Integrated Tax
                               Cess
                               Total

      7.   Grounds of Refund Claim: (select from the drop down):
               a.     Excess balance in Electronic Cash ledger
               b.     Exports of services- With payment of Tax
               c.     Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
               d.     On account of assessment/provisional assessment/ appeal/ any other order
                           i. Select the type of Order:
                               Assessment/ Provisional Assessment/ Appeal/ Others

                          ii. Mention the following details:
                                   1.   Order No.
                                   2.   Order Date 
                                   3.   Order Issuing Authority
                                   4.   Payment Reference No. (of the amount to be claimed as refund)
                               (If Order is issued within the system, then 2, 3, 4 will be auto populated)

               e.     ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
               f.     On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
                               (Select the type of supplier/ recipient)
                                   1.   Supplies to SEZ Unit
                                   2.   Supplies to SEZ Developer
                                   3.   Recipient of Deemed Exports


265
               g.     Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer


               h.     Tax paid on a supply which is not provided, either wholly or partially, and for which invoice
                      has not been issued
               i.     Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
                      versa
               j.     Excess payment of tax, if any
               k.     Any other (specify)
      8.   Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
               a.     Bank Account Number                 :
               b.     Name of the Bank                    :
               c.     Bank Account Type                   :
               d.     Name of account holder              :
               e.     Address of Bank Branch :
               f.     IFSC                                :
               g.     MICR                                :

               9.     Whether Self-Declaration filed by Applicant u/s 54(4), if applicable   Yes          No


                                                       DECLARATION

                    I hereby declare that the goods exported are not subject to any export duty. I also
           declare that I have not availed any drawback on goods or services or both and that I have not
           claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.


           Signature
           Name ­
           Designation / Status



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



           Signature
           Name ­
           Designation / Status




266
                                                 DECLARATION

                 I hereby declare that the Special Economic Zone unit /the Special Economic Zone
          developer has not availed of the input tax credit of the tax paid by the applicant, covered
          under this refund claim.



          Signature
          Name ­
          Designation / Status



                                             SELF- DECLARATION

          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.

          (This Declaration is not required to be furnished by applicants, who are claiming refund
          under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
          section 54..)




      10. Verification

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

          We declare that no refund on this account has been received by us earlier.



         Place                                                             Signature of Authorised Signatory

          Date                                                                               (Name)

                                                                                       Designation/ Status




267
                                                                                   Statement -1
                                                                                  (Annexure 1)
                                           Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]



Part A: Outward Supplies

(GSTR- 1: Table 4 and 5)

  GSTIN/ UIN                        Invoice details             Rate      Taxable                                     Amount                                        Place of Supply
                           No.          Date        Value                  value     Integrated Tax        Central Tax            State / UT Tax          Cess      (Name of State)
          1                 2             3           4            5         6              7                   8                         9                10               11

Part B: Inward Supplies

[GSTR 2: Table 3 (Matched Invoices)]

 GSTIN            Invoice details       Rate   Taxable                   Amount of Tax                   Place      Whether input or               Amount of ITC available
                                                value                                                     of      input service/ Capital
    of                                                                                                  supply    goods (incl plant and    Integrated     Central    State/      Cess
 supplier                                                                                                              machinery)/            Tax          Tax
                                                                                                        (Name                                                         UT
              No     Date    Value                          Integrated    Central    State/    CESS                 Ineligible for ITC
                                                                                                           of                                                         Tax
                                                                tax                   UT
                                                                            Tax       Tax                State)



      1       2        3         4         5        6          7            8            9       10       11                12                    13        14         15        16



          Note -The data shall be auto- populated from GSTR-1 and GSTR-2.




268
                                                                         Statement- 2



Refund Type: Exports of services with payment of tax

(GSTR- 1: Table 6A and Table 9)

      1.
GSTIN                  Invoice details                 Integrated Tax      BRC/ FIRC            Amended      Debit Note   Credit Note  Net Integrated
   of                                                                                             Value      Integrated Integrated Tax      Tax
recipien                                 SAC              Taxable         .                    (Integrated      Tax /     / Amended = (11/8)+12-13
         No.    Date         Value                 Rate           Amt.                  Date
    t                                                      value         No.                       Tax)      Amended        (If any)
                                                                                                 (If Any)     (If any)
   1     2        3            4               5    6        7      8     9             10           11          12            13            14
6A. Exports

BRC/ FIRC details are mandatory­ in case of services




269
                                                                            Statement- 3



Refund Type: Export without payment of Tax-Accumulated ITC

(GSTR- 1: Table 6A)



GSTIN of                            Invoice details                        Shipping bill/ Bill of export    Integrated Tax    EGM Details   BRC/ FIRC
recipient     No.    Date   Value     Goods/      HSN/    UQC        QTY     No.      Date        Port   Rate Taxable Amt.   Ref No. Date   No.    Date
                                     Services     SAC                                            Code            value
                                      (G/S)
     1         2      3       4         5           6       7         8      9       10       11      12      13      14      15      16    17      18
6A. Exports

Note - 1. Shipping Bill and EGM are mandatory; ­ in case of goods.

2. BRC/ FIRC details are mandatory­ in case of Services




270
                                                                                                Statement 4

                                                                                     Supplies to SEZ/ SEZ developer

Refund Type: On account of supplies made to SEZ unit/ SEZ Developer

(GSTR- 1: Table 6B and Table 9)



      GSTIN of                   Invoice details                 Shipping bill/ Bill              Integrated Tax            Amended        Debit Note         Credit Note            Net
      recipient                                                      of export                                                Value        Integrated       Integrated Tax /     Integrated
                                                                                                                           (Integrated       Tax /             Amended               Tax
                                                                                                                               Tax)        Amended              (If any)         = (10/ 9 ) +
                                                                                                                             (If Any)       (If any)                               11 ­ 12
                               No.        Date       Value        No            Date       Rate     Taxable        Amt.        Amt.           Amt.               Amt.               Amt.
                                                                                                     Value
       1                2         3                   4             5            6          7          8            9            10            11                 12                 13
 6B: Supplies made to SEZ/ SEZ developer



(GSTR- 5: Table 5 and Table 8)



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




271
                                                                                    Statement 5

                                                                        Recipient of Deemed exports etc.

        (GSTR-2: Table 3 and Table 6)



GSTI       Invoice details   Ra    Taxa               Amount of Tax         Plac    Whether       Amount of ITC available        Amend      Debit     Credit       Net
 N                           te     ble                                     e of    input or                                      ed        Note      Note         ITC
                                   value                                    supp      input                                      Value                           Integra
  of                                                                         ly     service/                                                 ITC        ITC      ted Tax
suppl                                                                                Capital                                       (ITC    Integra    Integra
 ier                                                                        (Na      goods                                       Integra   ted Tax    ted Tax     = (17/
                                                                             me       (incl                                      ted Tax       /          /       7)+
                                                                             of       plant                                          )     Amend      Amend      18 ­ 19
                                                                            State      and                                                    ed         ed
                                                                              )                 Integra    Cent   Stat   Ce        (If
                                                                                    machine     ted Tax     ral    e/    ss       Any)     (If any)   (If any)
           N    Da    Val                   Integra      Cent   Stat   CE              ry)/                Tax
           o     te   ue                    ted tax       ral    e/    SS           Ineligibl                     UT
                                                                                      e for                       Tax
                                                         Tax    UT                     ITC
                                                                Tax

 1         2    3       4      5        6     7          8        9    10    11         12        13       14      15       16     17        18         19         20




        272
                                                                                   Statement 6:




Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa

Order Details (issued in pursuance of Section 77 (1) and (2), if any:

Order No:                    Order Date:

   GSTIN/      Details of invoice covering transaction considered as intra ­State / inter-State transaction    Transaction which were held inter State / intra-State supply
    UIN                                                  earlier                                                                     subsequently

      Name
                   Invoice details     Integrated     Central    State/ UT Cess Place of Supply               Integrated   Central    State/ UT Cess Place of Supply
   (in case                                                                     (only if different from                                              (only if different from
                                          Tax          Tax          Tax                                          Tax        Tax          Tax
    B2C)                                                                        the location                                                         the location
              No.Date Value Taxable        Amt          Amt        Amt     Amt of recipient)                    Amt         Amt         Amt     Amt of recipient)

                               Value



       1       2   3     4      5          6             7           8        9               10                 11          12         13       14              15




273
                                                                                Statement 7:



Refund Type: Excess payment of tax, if any in case of Last Return filed.

Refund on account excess payment of tax

(In case of taxpayer who filed last return GSTR-3 - table 12)




 Sr. No.   Tax period   Reference no. of return   Date of filing return                        Tax Payable

                                                                          Integrated Tax   Central Tax   State/ UTTax   Cess

      1        2                  3                        4                    5                6            7          8




274
                                                   Annexure-2


                                                    Certificate



This is to certify that in respect of the refund amounting to INR << >> -------------- (in words) claimed by M/s -
---------------- (Applicant's Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.




Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

 This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or
clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.




                                                        275
                                              FORM-GST-RFD-02
                                        [See rules 90(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:

                              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 System Portal.

Note 2: It is a system generated acknowledgement and does not require any signature.




                                                        276
277
                                          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:




                                                   278
                                                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 claimed
               i.
                    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
                    Name of the Bank
          vi.
                    Address   of   the   Bank
          vii.
                    /Branch
                    IFSC
         viii.
                    MICR
          ix.




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




                                                           279
                                               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
  sanctione
  d
  Interest
  on
  delayed
  Refund
  Total
 Note ­ `T' stands Tax; `I' stands for Interest; `P' stands for Penalty; `F' stands for Fee and `O' stands for Others


                       Details of the Bank
                      Bank Account no as per application
             i.
                      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)



                                                         280
____________ (Address)




                         281
                                                                              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



                                                                                         282
    1. Amount of refund/interest*
 claimed
    2. Refund sanctioned on provisional
 basis (Order No....date) (if
 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.

                                                                                            283
&
 Strike-out whichever is not applicable



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




                                             284
                                                FORM-GST-RFD-07
                                            [See rule 92(1), 92(2) & 96(6)]
Reference No.                                                                        Date: 

To

___________ (GSTIN/UIN/Temp.ID No.)

___________ (Name)

____________ (Address)

Acknowledgement No. ............                                              Dated................

                                Order for Complete adjustment of sanctioned Refund
                                                        Part- A


Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjusted against outstanding
demands as per details below:

            Refund Calculation                                Integrated   Central     State/ UT     Cess
                                                                 Tax        Tax           Tax
            Amount of Refund claimed
       i.
            Net Refund Sanctioned on Provisional Basis
      ii.
            (Order No...date)
            Refund     amount inadmissible       rejected
     iii.
            <>
            Refund admissible (i-ii-iii)
     iv.
            Refund adjusted against outstanding demand
      v.
            (as per order no.) under existing law or under
            this law. . Demand Order No...... date......
            

            Balance amount of refund                               Nil        Nil                     Nil
     vi.

I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-section (...) of Section (...) of the Act.

                                                             OR


                                                         Part-B

                                           Order for withholding the refund




                                                             285
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:




                                                     286
                                             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:

                                                       287
                                        FORM-GST-RFD-09
                                          [See rule 92(3)]
                                   Reply to show cause notice
                                                                        Date: 

        1.   Reference      No.    of                 Date of issue
             Notice
        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




                                                288
                                             FORM GST RFD-10
                                                  [See rule 95(1)]
  Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
                     Organization, Consulate or Embassy of foreign countries, etc.

    1.   UIN                                                            :

    2.   Name       :

    3.   Address            :

    4.   Tax Period (Quarter)                                           : From             To
         

    5.   Amount of Refund Claim                                 :  


                                                                        Amount
          Central Tax
          State /UT Tax
          Integrated Tax
          Cess
          Total

    6.   Details of Bank Account:
               a.   Bank Account Number
               b.   Bank Account Type
               c.   Name of the Bank
               d.   Name of the Account Holder/Operator
               e.   Address of Bank Branch
               f.   IFSC
               g.   MICR
    7.   Reference number and date of furnishing FORM GSTR-11
    8.   Verification
         I _______ as an authorised representative of << Name of Embassy/international organization >> hereby
         solemnly affirm and declare that the information given herein above is true and correct to the best of my
         knowledge and belief and nothing has been concealed therefrom.
         That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution
         and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons
         specified/ notified by the Government.
         Date:                                                                   Signature      of      Authorised
Signatory:
        Place:                                                                   Name:
                                                                                 Designation / Status




                                                       289
                                                  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 ----------




                                                           290
                    Bond for export of goods or services without payment of integrated tax
                                                (See rule 96A)

 I/We.................of....................,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India
 (hereinafter called "the President") in the sum of......................rupees to be paid to the President for which payment will and
 truly to be made.

 I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
 representatives/successors and assigns by these presents; Dated this...................day of....................;

 WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
 India without payment of integrated tax;
 and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3)
 of section 16;


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


 AND if the relevant and specific goods or services are duly exported;
 AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
 within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;

 OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
 virtue:




 AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
 guarantee or by endorsing his rights under the above-written bond or both;

 I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
 public are interested;

 IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).



Signature(s) of obligor(s).
Date :
Place :

Witnesses
(1) Name and Address                                                                  Occupation
(2) Name and Address                                                                  Occupation


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




                                                                291
           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




                                                                 292
                                    Form GST ASMT - 01
                                        [See rule 98(1)]
                  Application for Provisional Assessment under section 60


 1.GSTIN
 2. Name
 3. Address


 4. Details of Commodity / Service for which tax rate / valuation is to be determined
 Sr.     HSN           Name of                     Tax rate                   Valuatio Average
 No.                   commodity                                                 n     monthly
                       /service       Centra State     Integrate       Ces             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 -----




                                             293
                                   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




                                               294
                                  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               Notice No.           Notice date
         additional 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




                                            295
                                    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




                                               296
                                          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.           Mode         Reference no. /         Date         Amount                    Name of Bank
 No.                        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 guarantee is submitted to secure the differential tax
                  on the supply of goods and/or services in respect of which I/we have been
                  allowed to pay taxes on provisional basis.
        (ii)      I undertake to renew the bank guarantee well before its expiry. In case I/We fail
                  to do so the department will be at liberty to get the payment from the bank
                  against the bank guarantee.
        (iii)     The department will be at liberty to invoke the bank guarantee provided by us
                  to cover the provisional assessment in case we fail to furnish the required
                  documents/ information to facilitate finalization of provisional assessment.


                                                                     Signature of Authorised Signatory

                                                                      Name
                                                                      Designation / Status -------
                                                                      Date ----------




                                                     297
                                          Bond for provisional assessment
                                                [Rule 98(3) & 98(4)]

I/We.................of....................,hereinafter called "obligor(s)", am/are held and firmly bound to the President
of India (hereinafter called "the President"/ the Governor of ............(State) (hereinafter called the "Governor")
in the sum of......................rupees to be paid to the President/ Governor for which payment will and truly to
be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/
administrators/ legal representatives/successors and assigns by these presents; Dated this...................day
of....................;

WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
.................................. (name of goods/services or both-HSN:___________) supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of
tax applicable thereto;
and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section
60 be made;


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




And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;

OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:




AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;

I/We further declare that this bond is given under the orders of the Central Government/ State Government
for the performance of an act in which the public are interested;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).




                                                          298
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)".




                                                                  299
                                  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




                                               300
                                      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




                                               301
                                    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 -




                                              302
                                    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




                                               303
                                    Form GST ASMT - 10
                                       [See rule 99(1)]

Reference No.:                                                                          Date:
To__________
GSTIN:
Name :
Address :

Tax period -                                                                       F.Y. -

               Notice for intimating discrepancies in the return after scrutiny

This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:

                                          << text >>

You are hereby directed to explain the reasons for the aforesaid discrepancies by ---------------
- (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.

                                                                                      Signature
                                                                                         Name
                                                                                    Designation




                                              304
                                      Form GST ASMT - 11
                                       [See rule 99(2)]

         Reply to the notice issued under section 61 intimating discrepancies in the return


 1. GSTIN
 2. Name
 3. Details of the notice                   Reference No.             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 ­




                                                 305
                                      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 section 61

This has reference to your reply dated ------- in response to the notice issued vide reference no.
---------- dated --- . Your reply has been found to be satisfactory and no further action is
required to be taken in the matter.



                                                                                       Signature
                                                                                          Name
                                                                                     Designation




                                               306
                                      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 calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
       You are also informed that if you furnish the return within a period of 30 days from the
date of service of this order, the order shall be deemed to have been withdrawn; otherwise,
proceedings shall be initiated against you after the aforesaid period to recover the outstanding
dues.

                                                                                          Signature
                                                                                             Name
                                                                                        Designation


                                                307
                                    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




                                               308
                                     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 calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.

        You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.

                                                                                        Signature
                                                                                           Name




                                                 309
                                     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 calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
        You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.

                                                                                           Signature
                                                                                              Name




                                                310
                                    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 -




                                           311
                                   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




                                              312
                                         Form GST ADT - 01

                                            [See rule 101(2)]


Reference No.:                                                            Date:

To,
--------------------------
GSTIN ...........................................
Name .............................................
Address ..........................................

Period - F.Y.(s) - ...................................

                                     Notice for conducting audit

Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) ........... to ........... in accordance with the provisions of section 65. I propose
to conduct the said audit at my office/at your place of business on -------.

And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.

You are hereby directed to attend in person or through an authorised representative on
....................... (date) at.................................(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.

In case of failure to comply with this notice, it would be presumed that you are not in
possession of such books of account and proceedings as deemed fit may be initiated as per the
provisions of the Act and the rules made thereunder against you without making any further
correspondence in this regard.


                                                                 Signature ...
                                                                 Name
                                                                Designation ............................




                                                     313
                                         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 ............................




                                                      314
                                          Form GST ADT - 03

                                             [See rule 102(1)]

Reference No.:                                                                        Date:

To,
----------------------------------------------------
GSTIN ...........................................
Name .............................................
Address ..........................................

Tax period - F.Y.(s) - ...................................

 Communication to the registered person for conduct of special audit under section 66

Whereas the proceedings of scrutiny of return /enquiry/investigation/........ are going on;

And whereas it is felt necessary to get your books of account and records examined and audited
by ....................................(name), chartered accountant / cost accountant nominated by
the Commissioner;

You are hereby directed to get your books of account and records audited by the said chartered
accountant / cost accountant.




                                                                          Signature ....................
                                                                  Name .................................
                                                                 Designation ............................




                                                       315
                                         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 ............................




                                                      316
                                          Form GST ARA -01
                                            [See Rule 104(1)]
                               Application Form for Advance Ruling
1.GSTIN Number, if any/ User-id
 Legal Name of Applicant

 Trade Name of Applicant (Optional)

 Status of the Applicant [registered /
 un-registered]
 Registered Address / Address
 provided while obtaining user id
 Correspondence address, if different
 from above
 Mobile No. [with STD/ISD code]

 Telephone No. [with STD/ISD
 code]
 Email address

 Jurisdictional Authority                                    <>


 i.   Name         of        Authorised                                Optional
      representative
ii.   Mobile No.                                  iii. Email
                                                  Address
 Nature of activity(s) (proposed / present) in respect of which advance ruling sought

 A. Category
         

 Factory / Manufacturing                  Wholesale Business              Retail Business

 Warehouse/Deport                         Bonded Warehouse                Service Provision

 Office/Sale Office                       Leasing Business                Service Recipient

 EOU/ STP/ EHTP                           SEZ                             Input Service Distributor (ISD)

 Works Contract

 B. Description (in brief)
                                                          (Provision for file attachment also)

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

 (i) classification of goods and/or
 services or both
 (ii) applicability of a notification
 issued under the provisions of the
 Act


                                                    317
   (iii) determination of time and value
   of supply of goods or services or
   both
   (iv) admissibility of input tax credit
   of tax paid or deemed to have been
   paid
   (v) determination of the liability to
   pay tax on any goods or services or
   both
   (vi) whether applicant is required to
   be registered under the Act
   (vii) whether any particular thing
   done by the applicant with respect to
   any goods and/or services or both
   amounts to or results in a supply of
   goods and/or services or both, within
   the meaning of that term
   Question(s) on which advance ruling
   is required
   Statement of relevant facts having a
   bearing on the question(s) raised.
   Statement containing the applicant's
   interpretation of law and/or facts, as
   the case may be, in respect of the
   aforesaid       question(s)      (i.e.
   applicant's     view    point     and
   submissions on issues on which the
   advance ruling is sought).
   I hereby declare that the question raised in the application is not (tick) -

   a.    Already pending in any proceedings in the applicant's case under any of the provisions of the Act
   b.    Already decided in any proceedings in the applicant's case under any of the provisions of the Act
   Payment details                          Challan Identification Number (CIN) ­
                                            Date -


                                           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




                                                        318
                                        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.




                                                 319
                                          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




                                                  320
                                           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_________




                                                   321
                                  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                                   tax     UT            tax
 demand/                                         tax
  refund    Amount                                                              <           <
            of       a) Tax/ Cess                                               total     total
            demand                                                              >           >

                                             322
         created                                              <
         (A)        b) Interest                               total
                                                              >
                                                              <
                    c) Penalty                                total
                                                              >
                                                              <
                    d) Fees                                   total
                                                              >
                    e) Other                                  <
                                                              total
                    charges
                                                              >
                                                              <
                    a) Tax/ Cess                              total
                                                              >
                                                              <
                    b) Interest                               total
         Amount                                               >
         of                                                   <         <
         demand c) Penalty                                    total   total
         admitted                                             >         >
         (B)                                                  <
                  d) Fees                                     total
                                                              >
                    e) Other                                  <
                                                              total
                    charges
                                                              >
                                                              <
                    a) Tax/ Cess                              total
                                                              >
                                                              <
                    b) Interest                               total
         Amount                                               >
         of                                                   <         <
         demand     c) Penalty                                total   total
         disputed                                             >         >
         (C)                                                  <
                    d) Fees                                   total
                                                              >
                    e) Other                                  <
                                                              total
                    charges
                                                              >

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


   (a) Details of payment required




                                        323
                Particulars                          Cent     State/         Inte       Ces      Total amount
                                                      ral     UT tax         grat        s
                                                     tax                       ed
                                                                              tax
                                                                                                    <
                                     Tax/ Cess                                                    total
                                                                                                    >
                                                                                                    <
                                      Interest                                                    total
                                                                                                    >
                                                                                                    <
                 a) Admitted          Penalty                                                     total
                   amount                                                                                      <
                                                                                                    >
                                                                                                             total
                                                                                                    <
                                                                                                               >
                                        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
                                        Ledger         no.       Central        State/UT       Integrated    CESS
                                                                  tax              tax             tax
1           2              3              4             5             6             7              8            9

      Integrated                     Cash Ledger
1.
          tax                        Credit Ledger
        Central                      Cash Ledger
2.
          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     entr        Integrate Centra         State/U      CES
                 d tax    l tax   T tax                S      y no.         d tax    l tax          T tax        S
1       2              3         4             5       6        7           8              9           10        11
1.    Interest


                                                     324
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 ­
        (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:




                                              325
                                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




                                           326
                                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-




                                              327
    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                      a) Tax/                                         <
                                                                           total
                             Cess
                                                                             >
                             b)                                              <
                                                                           total
                  Amount     Interest
                                                                             >
                      of
                             c)                                              <      <
                  demand
                                                                           total total
                  created,   Penalty
                                                                             >      >
                   if any
                                                                             <
                     (A)     d) Fees                                       total
                                                                             >
                             e) Other                                        <
                                                                           total
                             charges
                                                                             >
                             a) Tax/                                         <
                                                                           total
                             Cess
                                                                             >
                             b)                                              <
                                                                           total
                          Interest
                                                                             >
                  Amount
                          c)                                                 <      <
                   under
                                                                           total total
                  dispute Penalty
                                                                             >      >
                    (B)
                                                                             <
                          d) Fees                                          total
                                                                             >
                             e) Other                                        <
                                                                           total
                             charges
                                                                             >

 Place:

Date:
                                                                    Signature>


                                                     Name of the Applicant Officer:
                                                     Designation:
                                                     Jurisdiction:




                                           328
                                      Form GST APL ­ 04
                                       [See rules 113(1) & 115]

Summary of the demand after issue of order by the Appellate Authority, Tribunal or
                                      Court


          Order no. -                                                               Date of order -


   1. GSTIN/ Temporary ID/UIN -
   2. Name of the appellant-
   3. Address of the appellant-
   4. Order appealed against-                              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:
Particu       Central tax      State/UT tax     Integrated tax          Cess              Total
 lars       Dispu   Determi   Dispu   Determi   Dispu   Determi   Dispu   Determi   Dispu   Determi
            ted     ned       ted     ned       ted     ned       ted     ned       ted     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



                                                 329
Place:
Date:

                                    Signature>


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




         330
                                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
 of demand                               tax       tax       tax              amount

                                          331
                           a) Tax/                             <
                                                             total
                           Cess
                                                               >
                           b)                                  <
                                                             total
                           Interest
               Amount                                          >
              demanded/ c)                                     <     <
              rejected >, Penalty                            total total
                 if any                                        >     >
                   (A)                                         <
                          d) Fees                            total
                                                               >
                           e)                                  <
                           Other                             total
                           charges                             >
                           a) Tax/                             <
                                                             total
                           Cess
                                                               >
                           b)                                  <
                                                             total
                           Interest
                                                               >
               Amount                                          <
                           c)                                        <
                under                                        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:


                                       332
   (a) Details of amount payable :


        Particulars                      Central State/UT Integrated Cess                     Total
                                          tax       tax       tax                           amount
                                                                                            <
                         Tax/ Cess                                                        total
                                                                                            >
                                                                                            <
                         Interest                                                         total
                                                                                            >
                                                                                            <
         a) Admitted     Penalty                                                          total
           amount                                                                                   <
                                                                                            >
                                                                                                  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
                                     Ledger         no.    Integrated    Central   State/UT     CESS
                                                               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:


Description               Amount payable                                           Amount paid


                                             333
Sr.                                                    Debit
                  Integrated Central State/UT                  Integrated Central State/UT
No.                                           CESS     entry                               CESS
                      tax     tax       tax                        tax     tax       tax
                                                        no.
  1        2         3         4         5         6     7        8         9        10        11
 1.   Interest
 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:




                                             334
                                   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 was passed (Jurisdiction details)-
          Date of receipt of notice of appeal or application filed with the Appellate
  12      Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as
          the case may be-




                                               335
     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

     In case of cross-objections filed by the Commissioner State/UT tax/Central
16   tax:




                                        336
     (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:                                                                   

                                              Signature of the Authorised Representative/ Tax
                                                                 Official/ Applicant Taxpayer

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




                                               337
                                 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-




                                            338
10. Amount demanded, disputed and admitted:
 Particular          Particulars           Centr    State   Inte    Cess   Total amount
 s of                                      al tax   /UT     grate
 demand,                                             tax    d tax
 if any                     a) Tax/ Cess                                   < total
                                                                              >
                            b) Interest                                    < total
               Amount
                                                                              >
                  of
                            c) Penalty                                     < total     <
               demand
                                                                              >      total
              created, if
                            d) Fees                                        < total     >
                 any
                                                                              >
                 (A)
                            e) Other
                                                                           < total
                            charges                                           >

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



Place:
Date:                                                                          < Signature


                                                                       Name of the Officer:

                                                                              Designation:
                                                                            Jurisdiction:-




                                           339
                               Form GST APL ­ 08
                                  [See rule 114(1)]

                          Appeal to the High Court under section 117



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


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


6.   Name and Address of the Appellate Tribunal passing the order appealed against-
7.   Date of communication of the order appealed against-
8.   Name of the 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


                                          340
   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:




                                           341
                                                                          Form GST TRAN - 1
                                                                    [See rule 117(1), 118, 119 & 120]

                                                                   Transitional ITC / Stock Statement

1. GSTIN -
2. Legal name of the registered person -
3. Trade Name, if any -

4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No

5. Amount of tax credit carried forward in the return filed under existing laws:
(a)        Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
 Sl. no.        Registration no.   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
 F-Form


 Total
 H/I-Form

                                                                                    342
 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 unavailed cenvat 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


                         Total




                                                                                 343
(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) and 140(6))
 Sr. no.               Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
               HSN (at 6 digit level)      Unit         Qty.              Value              Eligible Duties paid on such inputs
    1              2                 3                    4                 5                                  6
 7A Where duty paid invoices 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


       (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
 Name of the        Invoice          Invoice date    Description        Quantity       UQC             Value              Eligible       VAT/[ET]      Date on which
 supplier           number                                                                                                duties and                   entered in
                                                                                                                          taxes                        recipients books
                                                                                                                                                       of account

                                                                                         344
       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


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

                                                                                            345
        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

                                 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


                                                                               346
                           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

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




                                                                                        347
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




                                                                               348
                                                                            Form GST TRAN - 2
                                                                              [See Rule 117(4)]

        1.   GSTIN -
        2.   Name of Taxable person -
        3.   Tax Period: month....... year.........
        4.   Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of
             tax carried forward to Electronic Credit ledger.
                            Opening stock for the tax period                           Outward supply made                        Closing balance

                          HSN (at 6 digit                                                     Central    Integrated       ITC
                                                Unit       Qty.        Qty        Value                                                 Qty
                             level)                                                            Tax          Tax         allowed

                                1                 2            3        4          5             6            7           8              9


        5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
                              Opening stock for the tax period                             Outward supply made                    Closing balance
                                                                                                                          ITC
                                                                                                                        allowed
                            HSN (at 6 digit                                                                 Integrate
                                                   Unit        Qty.         Qty     Value       State Tax                              Qty
                               level)                                                                         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


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

                                                                                       349
Date
       Designation /Status..........................................




                                          350
                                      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 tax have been stored
     has kept accounts or goods in such a manner as is likely to cause evasion of tax payable
     under this Act.

                                              OR

C.

     goods liable to confiscation / documents relevant to the proceedings under the Act are
     secreted in the business/residential premises detailed herein below
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