(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 cooperated 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(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given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.”;
(xiii) Substitution of Forms appended to Bihar Goods and Service Tax Act Rule, 2017.— “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD- 05 FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, appended to Bihar Goods and Service Tax Act Rule, 2017 shall be substituted by “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”, namely:- 79 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 “FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period: From <DD/MM/YY> To <DD/MM/YY>
6. Amount of Refund Claimed:
Act Tax Interest Penalty Fees Others 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 <calendar>
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
(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) 80 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017
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 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 <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place Signature of Authorised Signatory Date (Name) Designation/ Status 81 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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 R a te Taxable value Amount Place of Supply (Name of State) N o .
D a te V a lu e Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Statement- 2 Refund Type: Exports of services with payment of tax (GSTR- 1: Table 6A and Table 9)
1.
G S T IN o f re ci p ie n t Invoice details Integrated Tax BRC/ FIRC Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (11/8)+12-13 N o .
D a te V a lu e S A C R a te T a x a b le v a lu e A m t.
N o .
D a te 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 G S T IN o f s u p p li er Invoice details R a te T a x a b le v a lu e Amount of Tax Place of supply (Name of State) Whether input or input service/ Capital goods (incl plant and machinery)/ Ineligible for ITC Amount of ITC available In te g ra te d T a x C en tr a l T a x S ta te /U T T a x C es s N 0 D a te V a lu e In te g ra te d t a x C en tr a l T a x S ta te / U T T a x C E S S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 82 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 STATEMENT- 3 REFUND TYPE:EXPORT WITHOUT PAYMENT OF TAX-ACCUMULATED ITC (GSTR- 1: Table 6A) G S T IN o f re ci p ie n t Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/ FIRC N o .
D a te V a lu e G o o d s/ S er v ic es (G /S ) H S N / S A C U Q C Q T Y N o .
D a te P o rt C o d e R a te T a x a b le v a lu e A m t.
R ef N o .
D a te N o .
D a te 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 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) G S T IN o f re ci p ie n t Invoice details Shipping bill/ Bill of export Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrat ed Tax = (10/ 9 ) + 11 – 12 N o .
D a te V a lu e N o D a te R a te T a x a b le V a lu e A m t.
A m t.
A m t.
A m t.
A m t.
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) G S T IN / U IN Invoice details R a te T a x a b le v a lu e Amount P la ce o f S u p p ly (N a m e o f S ta te ) A m en d ed V a lu e (I n te g ra te d T a x ) (I f A n y ) D eb it N o te In te g ra te d T a x / A m en d ed ( If a n y ) C re d it N o te In te g ra te d T a x / A m en d ed ( If a n y ) Net Integrated Tax = (12/ 7 ) + 13-14 N o .
D a te V a lu e In te g ra te d T a x C en tr a l T a x S ta te / U T T a x C es s 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 83 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 STATEMENT 5 RECIPIENT OF DEEMED EXPORTS ETC.
(GSTR-2: TABLE 3 AND TABLE 6) G S T IN o f su p p li er Invoice details R a te T a x a b le v a lu e Amount of Tax P la ce o f s u p p ly (N a m e o f S ta te ) W h et h er i n p u t o r in p u t se rv ic e/ C a p it a l g o o d s (i n cl p la n t a n d m a ch in er y )/ I n el ig ib le f o r I T C Amount of ITC available A m en d e d V a lu e (I T C In te g ra te d T a x ) ( If A n y ) D eb it N o te I T C In te g ra te d T a x / A m en d ed ( If a n y ) C re d it N o te IT C In te g ra te d T a x / A m en d ed ( If a n y ) N et IT C In te g ra te d T a x = ( 1 7 / 7 ) + 1 8 – 1 9 N o D a te V a lu e In te g ra te d T a x C en tr a l T a x S ta te / U T T a x C es s In te g ra te d T a x C en tr a l T a x S ta te / U T T a x C es s 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17171717 18181818 19191919 20202020 84 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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:
G S T IN / U IN N a m e ( in c a se B 2 C ) Details of invoice covering transaction considered as intra –State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently In v o ic e d et a il s In te g ra te d T a x C en tr a l T a x S ta te / U T T a x C es s Place of Supply (only if different from the location of recipient) In te g ra te d T a x C en tr a l T a x S ta te / U T T a x C es s Place of Supply (only if different from the location of recipient) N o .
D a te V a lu e T a x a b le V a lu e A m o u n t A m o u n t A m o u n t A m o u n t A m o u n t A m o u n t A m o u n t A m o u n t 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement 7:
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table 12) Sr.
No.
Tax period Reference no.
of return Date of filing return Tax Payable Integrated Tax Central Tax State/ UTTax Cess 1 2 3 4 5 6 7 8 85 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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.
Instructions –
2. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”;
86 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM-GST-RFD-02 [See rules90(1), 90(2) and 95(2)] ACKNOWLEDGMENT Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number :
Date of Acknowledgement :
GSTIN/ UIN/ Temporary ID, if applicable :
Applicant’s Name :
Form No. :
Form Description :
Jurisdiction (tick appropriate) :
Centre State/ Union Territory:
Filed by :
Refund Application 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 <Refund> Track Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
87 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No: Date: <DD/MM/YYYY> To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……- Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...
Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis:
Sr.
No Description Central Tax State / UT tax Integrated Tax Cess
(i) Amount of refund claimed
(ii) 10% of the amount claimed as refund (to be sanctioned later)
(iii) Balance amount (i-ii)
(iv) Amount of refund sanctioned Bank Details
(v) Bank Account No. as per application
(vi) Name of the Bank
(vii) Address of the Bank /Branch
(viii) IFSC
(ix) MICR Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
88 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: - Date: <DD/MM/YYYY> To <Centre> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. …………… Order Date……<DD/MM/YYYY>……….
GSTIN/ UIN/ Temporary ID <> Name: <> Refund Amount (as per Order):
Description Integrated Tax Central Tax State/ UT tax Cess T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l Net Refund amount sanctioned Interest on delayed Refund Total Note – ‘T’ stands Tax; ‘I’ stands for Interest; ‘P’ stands for Penalty; ‘F’ stands for Fee and ‘O’ stands for Others Details of the Bank
(i) Bank Account no as per application
(ii) Name of the Bank
(iii) Name and Address of the Bank /branch
(iv) IFSC
(v) MICR Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) 89 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ………… Dated ………<DD/MM/YYYY> Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
<< reasons, if any, for granting or rejecting refund >> Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable Description Integrated Tax Central Tax State/ UT tax Cess T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l
1. Amount of refund/ interest* claimed
2. Refund sanctioned on provisional basis (Order No….date) (if applicable)
3. Refund amount inadmissible <<reason dropdown>> <Multiple reasons to be allowed> 90 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 Description Integrated Tax Central Tax State/ UT tax Cess T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l T I P F O T o ta l
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act.
Demand Order No…… date……, Act Period <Multiple rows possible- add row to be given>
6. Net amount to be paid Note – ‘T’ stands Tax; ‘I’ stands for Interest; ‘P’ stands for Penalty; ‘F’ stands for Fee and ‘O’ stands for Others *Strike out whichever is not applicable &
1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under section 56 of the Act @ @ Strike out whichever is not applicable
(a) # and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application # . .
# Strike-out whichever is not applicable.
Or &
2. I hereby credit an amount of INR ________________ to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
&
3. I hereby reject an amount of INR ________________ to M/s ___________having GSTIN ___________under sub-section (…) of Section (…) of the Act.
& Strike-out whichever is not applicable Date: Signature (DSC):
Place: Name:
Designation:
Office Address 91 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To ___________ (GSTIN/UIN/Temp.ID No.)
___________ (Name) ____________ (Address) Acknowledgement No. ………… Dated………<DD/MM/YYYY>…….
Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below:
Refund Calculation Integrated Tax Central Tax State/ UT Tax Cess
(i) Amount of Refund claimed
(ii) Net Refund Sanctioned on Provisional Basis (Order No…date)
(iii) Refund amount inadmissible rejected <<reason dropdown>>
(iv) Refund admissible (i-ii-iii)
(v) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. . Demand Order No…… date…… <Multiple rows may be given>
(vi) Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR Part-B Order for withholding the refund This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr. No. Refund Calculation Integrated Tax Central Tax State/UT Tax Cess
(i) Amount of Refund Sanctioned
(ii) Amount of Refund Withheld
(iii) Amount of Refund Allowed Reasons for withholding of the refund:
<<Text>> 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:
92 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From <DD/MM/YY>To <DD/MM/YY>
5. Amount of Refund Claim : <INR><In Words> 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 93 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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 ---------- 94 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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.".
95 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 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 96 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To ……………………………..
……………………………… (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that— A.M/s._________________________________________________________ has suppressed transactions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act;
OR B.M/s._________________________________________________________ is engaged in the business of transporting goods that have escaped payment of tax is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of taxhave been stored has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
OR C.
goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below <<Details of the Premises> Therefore,— in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made there under.
OR in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary,and if any goods or documents and/or other things relevant to the proceedings under the Actare found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this …… day of ……… (month) 20.… (year). Valid for …… day(s).
Seal Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s
(i)
(ii) 97 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):
<<Details of premises>> which is/are a place/places of business/premises belonging to:
<<Name of Person>> <<GSTIN, if registered>> in the presence of following witness(es):
1. <<Name and address>>
2. <<Name and address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/ books/ documents and things:
A) Details of Goods seized:
Sr.
No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized:
Sr.
No Description of books / documents / things seized No. of books / documents / things seized Remarks 1 2 3 4 and these goods and or things are being handed over for safe upkeep to:
<<Name and address>> with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned.
Place: Name and Designation of the Officer Date:
Signature of the Witnesses Sr. No. Name and address Signature
1.
2.
To:
<<Name and address>> 98 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on __/__/____ at __:__ AM/PM in the following premise(s):
<<Details of premises>> which is/are a place/places of business/premises belonging to:
<<Name of Person>> <<GSTIN, if registered>> in the presence of following witness(es):
1. <<Name and address>>
2. <<Name and address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned:
Sr.
No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place:
Name and Designation of the Officer Date:
Signature of the Witnesses Name and address Signature
1.
2.
To:
<<Name and address>> 99 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I.................of....................hereinafter called "obligor(s)" am held andfirmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) inthe sum of...........................rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representatives/ successors and assigns by these presents; datedthis...................day of....................
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ……………………dated………… having value ………….rupees involving an amount of tax of ……………………. rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value …………………rupees and a security of ……………………rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thiscondition, the same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all thelosses and damages from the amount of the security deposit or by endorsinghis rights under the above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1) Name and Address
(2) Name and Address Date Place Accepted by me this.............................day of ................(month)................ (year)…………… (designation of officer)for and on behalf of the President /Governor.
(Signature of the Officer) 100 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on __/__/____ from the following premise(s):
<<Details of premises>> which is/are a place/places of business/premises belonging to:
<<Name of Person>> <<GSTIN, if registered>> Details of goods seized:
Sr.
No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs._______________________________________ (amount in words and digits), being an amount equivalent to the:
market price of such goods or things the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith.
Place: Name and Designation of the Officer Date:
To:
<<Name and Designation>> 101 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 01 [See rule 142(1)] Reference No: Date:
To _______________ GSTIN/ID ---------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- Act - Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Cause Notice
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues (Amount in Rs.)
Sr.
No.
Tax Period Act Place of supply (name of State) Tax / Cess Others Total 1 2 3 4 5 6 7 Total FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date:
To _______________ GSTIN/ID ----------------------- Name _______________ Address SCN Ref. No. ------- Date – Statement Ref. No. ---- Date - Section /sub-section under which statement is being issued - Summary of Statement
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues (Amount in Rs.)
Sr.
No.
Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total 102 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
1. GSTIN
2. Name
3. Cause of payment << drop down>> Audit, investigation, voluntary, SCN, others (specify)
4. Section under which voluntary payment is made << drop down>>
5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue
6. Financial Year
7. Details of payment made including interest and penalty, if applicable (Amount in Rs.)
Sr.
No.
Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Total Ledger utilised (Cash / Credit) Debit entry no.
Date of debit entry 1 2 3 4 5 6 7 8 9 10 11
8. Reasons, if any - << Text box>>
9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory Name ___________ Designation / Status ------- Date – 103 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 04 [See rule 142(2)] Reference No: Date:
To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- ARN - Date - Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein.
Signature Name Designation Copy to - FORM GST DRC- 05 [See rule 142(3)] Reference No: Date:
To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- SCN - Date - ARN - Date - Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section ---- , the proceedings initiated vide the said notice are hereby concluded.
Signature Name Designation Copy to - – 104 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause Notice Reference No. Date of issue
4. Financial Year
5. Reply << Text box >>
6. Documents uploaded << List of documents >>
7. Option for personal hearing Yes No
8. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory Name ___________ Designation / Status ------- Date – 105 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 07 [See rule 142(5)] Summary of the order
1. Details of order –
(a) Order no. (b) Order date (c) Tax period -
2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services - Sr. No. HSN Description
4. Details of demand (Amount in Rs.)
Sr.
No.
Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8
5. Amount deposited Signature Name Designation Copy to - – Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total 106 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 08 [See rule 142(7)] Reference No.: Date:
Rectification of Order Preamble - << Standard >> (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order no., if any Order date ARN, if applied for rectification Date of ARN Your application for rectification of the orderreferred toabove has been found to be satisfactory;
It has come to my noticethat the above said order requires rectification;
Reason for rectification - << text box >> Details of demand, if any,after rectification (Amount in Rs.)
Sr.
No.
Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
<< text>> To _______________ (GSTIN/ID) --------------------------Name _______________ (Address ) Copy to - 107 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 09 [See rule 143] To ___________ ---------------- Particulars of defaulter - GSTIN – Name - Demand order no.: Date:
Reference no. of recovery: Date:
Period:
Order for recovery through specified officer under section 79 Whereas a sum of Rs. <<-------->> on account of tax, cess, interest and penalty is payable under the provisions of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below:
(Amount in Rs.)
Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total << Remarks>> You are, hereby, required under the provisions of section 79 of the <<SGST>> Actto recover the amount due from the << person >>as mentioned above.
Place: Signature Date: Name Designation 108 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.
The auction will be held on ……. at…. AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold.
Schedule Serial No. Description of goods Quantity 1 2 3 Place: Signature Date: Name Designation FORM GST DRC – 11 [See rule 144(5) & 147(12)] Notice to successful bidder To, ____________ Please refer to Public Auction Reference no. ____________ dated __________. On the basis of auction conducted on ________, you have been found to be a successful bidder in the instant case.
You are hereby, required to make payment of Rs._____________ within a period of 15 days from the date of auction.
The possession of the goods shall be transferred to you after you have made the full payment of the bid amount.
Place: Signature Date: Name Designation 109 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 12 [See rule 144(5) & 147(12] Sale Certificate Demand order no.: Date:
Reference no. of recovery: Date:
Period:
This is to certify that the following goods:
Schedule (Movable Goods) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable Goods) Building No./ Flat No.
Floor No.
Name of the Premises/ Building Road/ Street Locality/ Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to ………………….at……………in public auction of the goods held for recovery of rupees --------- in accordance with the provisions of section 79(1)(b)/(d) of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act and rules made thereunder on --------- and the said…………………………. (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on………………. The sale was confirmed on…………………….
Place: Signature Date: Name Designation 110 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) To The ___________ Particulars of defaulter - GSTIN – Name - Demand order no.: Date:
Reference no. of recovery: Date:
Period:
Whereas a sum of Rs. <<---->> on account of tax, cess, interest and penalty is payable under the provisions of the <<SGST / UTGST/CGST/ IGST>> Act by <<Name of Taxable person>> holding <<GSTIN>> who has failed to make payment of such amount; and/or It is observed that a sum of rupees -------- is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees ------- for or on account of the said person.
You are hereby directed to pay a sum of rupees -------- to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC - 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow.
Place: Signature Date: Name Designation 111 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
______________ dated _________, you have discharged your liability by making a payment of Rs. ________________ for the defaulter named below:
GSTIN – Name - Demand order no.: Date:
Reference no. of recovery: Date:
Period:
This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate.
Place: Signature Date: Name Designation FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of ……………… ------------------- Demand order no.: Date: Period Sir/Ma’am, This is to inform youthat as per the decree obtained in your Court on the day of ……………… 20……. by …………………(name of defaulter) in Suit No. ……………… of 20…, a sum of rupees ------ is payable to the said person. However, the said person is liable to pay a sum of rupees ------ under the provisions of the<< SGST/UTGST/ CGST/ IGST/ CESS>> Act vide order number ----- dated -------.
You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above.
Place:
Date:
Proper Officer/ Specified Officer.
112 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 16 [See rule 147(1) & 151(1)] To GSTIN - Name - Address - Demand order no.: Date:
Reference no. of recovery: Date:
Period:
Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs……………, being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act.
The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid.
Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./ Flat No.
Floor No.
Name of the Premises /Building Road/ Street Locality/ Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Place: Signature Date: Name Designation 113 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Date:
Reference number of recovery: Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter.
And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.
In the absence of any order of postponement, the auction will be held on………………………(date) at……………………………A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold.
Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./ Flat No.
Floor No.
Name of the Premises /Building Road/ Street Locality/ Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Place: Signature Date: Name Designation 114 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 18 [See rule 155] To Name & Address of District Collector ……………………………….
Demand order no.: Date:
Reference number of recovery: Date:
Period:
Certificate action under clause (e) of sub-section (1) section 79 I……………………… do hereby certify that a sum of Rs…………………… has been demanded from and is payable by M/s..………………. holding GSTIN …….under <<SGST/CGST/IGST/UTGST/CESS>> Act,but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act.
<< demand details >> The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - <<Description>> You are requested to take early steps to realise the sum of rupees ----------- from the said defaulter as if it were an arrear of land revenue.
Place: Signature Date: Name Designation 115 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 19 [See rule 156] To, Magistrate, <<Name and Address of the Court>> Demand order no.: Date:
Reference number of recovery: Date:
Period:
Application to the Magistrate for Recovery as Fine A sum of Rs. << ----- >>is recoverable from <<Name of taxable person>> holding <<GSTIN>> on account of tax, interest and penalty payable under the provisions of the Act.
You are requestedto kindly recover such amount in accordance with the provisions of clause
(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Place: Signature Date: Name Designation 116 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments
4. Name of the taxable person-
5. GSTIN -
6. Period ______________ In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto ---------- for payment of tax/ other dues or to allow me to pay such tax/other dues in -------instalments for reasons stated below:
Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory _______________________________________ Name ___________________________________ Place - Date - Reasons: - Upload Document 117 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 21 [See rule 158(2)] Reference No <<--->> << Date >> To GSTIN ------------ Name ------------- Address ------------ Demand Order No. Date:
Reference number of recovery: Date:
Period - Application Reference No. (ARN) - Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by ------- (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees ------- in ------- monthly instalments.
OR This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons:
Reasons for rejection Place: Signature Date: Name Designation 118 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 22 [See rule 159(1)] Reference No.: Date:
To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------- (name) having principal place of business at ------------------(address) bearing registration number as -------------- (GSTIN/ID), PAN ------ is a registered taxable person under the <<SGST/CGST>> Act. Proceedingshave been launched against the aforesaid taxable person under section << --->> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - <<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. << A/c no. >>;
or property located at << property ID & location>>.
In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I -------------- (name), ----------- (designation), hereby provisionally attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.
or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.
Signature Name Designation Copy to – 119 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Reference No.: Date:
To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date – Restoration of provisionally attached property / bank account under section 83 Please refer to the attachment of << saving / current / FD/RD>> account in your<< bank/post office/financial institution>> having account no. <<------- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned.
or Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned.
Signature Name Designation Copy to - 120 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORMGST DRC-24 [See rule 160] To The Liquidator/Receiver, ---------------------- Name of the taxable person:
GSTIN:
Demand order no.: Date: Period:
Intimation to Liquidator for recovery of amount This has reference to your letter <<intimation no. & date>>, giving intimation of your appointment as liquidator for the <<company name>> holding <<GSTIN>>.In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government:
Current / Anticipated Demand (Amount in Rs.)
Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company.
Place: Name Date: Designation 121 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST DRC – 25 [See rule 161] Reference No << --- >> << Date >> To GSTIN ------------- Name --------------- Address -------------- Demand Order No.: Date:
Reference number of recovery: Date:
Period:
Reference No. in Appeal or Revision or any other proceeding - Date:
Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.…………………..
The Appellate /Revisional authority /Court …………….…… << name of authority / Court>>has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated…...…………vide order no. ---------- dated ---------- and the dues now stands at Rs.…..………….The recovery of enhanced/reduced amount of Rs…….…… stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below:
Financial year: ………….
(Amount in Rs.)
Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess Place: Signature Date: Name Designation 122 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence
11. GSTIN / Temporary ID
12. Name of the applicant
13. Address
14. The violation of provisions of the Act for which prosecution is instituted or contemplated
15. Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any
16. Brief facts of the case and particulars of the offence (s) charged:
17. Whether this is the first offence under the Act
18. If answer to 7 is in the negative, the details of previous cases
19. Whether any proceedings for the same or any other offence are contemplated under any other law.
20. If answer to 9 is in the affirmative, the details thereof DECLARATION
(3) I shall pay the compounding amount, as may be fixed by the Commissioner.
(4) I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be compounded.
Signature of the applicant Name 123 ॢबह�र गजट [स�ध�रण�� 1 िसत� बर 2017 FORM GST CPD-02 [See rule 162(3)] Reference No: Date:
To GSTIN/ID -------- Name----------- Address -------------- ARN ------- Date – Order for rejection / allowance of compounding of offence This has reference to your application referred to above. Your application has been examined in the department and the findings are as recorded below:
<< text >> I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences stated in column (2) of the table below on payment compounding amount indicated in column (3):
Sr. No. Offence Compounding amount (Rs.)
(1) (2) (3) Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount specified in column
(3), which is the maximum of the amounts specified against the categories in which the offence sought to be compounded can be categorized.
You are hereby directed to pay the aforesaid compounding amount by ---------- (date) and on payment of the compounding amount, you will be granted immunity from prosecution for the offences listed in column (2) of the aforesaid table.
or Your application is hereby rejected.
Place: Signature Date: Name Designation [(File No. Bikri-kar/GST/Vividh-10/2017-3238)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.
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