Section 137, 10/2017 Seeks to amend DGST Rules…

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

Explanation.~ For the purposes of this Chapter,

(a) “Authority” means the National Anti—profiteering Authority constituted under rule 122;

(b) “Committee” means the Standing Committee on Anti—profiteering constituted by the Council in terms ofsub-rule (l) of rule 123 ofthese 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 ot‘these rules.

60 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. ”.

3. 1n the Delhi Goods and Services Tax Rules, 2017, after Form GST REG—30, the following Forms shall be inserted, namely:- “ 61 “Form GST ITC — 01 [See rule 40(1)] Declaration for claim of input tax credit under subsection

(1) of section 18 Claim made under Section 18

(l)(a) Section 18 (1 )(b) Section 18

(l)(c) Section 18

(l)(d) DDDD GSTIN Legal name Trade name, if any Date from which liability to pay tax arises under section 9, except section 9

(3) and section 9

(4) [For claim under section 18 (1X21) and section 18

(1)(c))] Date of grant of voluntary registration [For claim made under section 18

(l)(b)] Date on which goods or services becomes taxable [For claim made under section 18

(l)(d)] 62

Claim under section 18

(l)

(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.

GSTl‘N/ Invoice */ Description of Unit Qty Value“ Amount of [TC claimed (Rs) Registral 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 lntegr 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 ll 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 64

Claim under section 18 (-1)

(a) or section 18

(l)

(b) Details of stock of inputs and inputs contained in semi—finished goods or finished goods on which ITC is claimed GSTlN/ lnvoice * Description of Unit Quanti Value Amount of lTC claimed (Rst) Registrat inputs held in Quantit ty (As adjusted by ion under No Date stock, inputs y debit note/credit Central lntegrate CX/ contained in Code note) Tax (1 Tax VAT of semilfinished or (UQC) ‘ supplier fi hed goods held in stock f l l l l l l l 7

(b) Inputs contained in semi-finished or finished goods held in stock I l l T” l l L_ lll lJfiLl *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed 63

Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name ofthe 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 65 Form GST ITC -02 [See rule 4 41(1)] Declaration for transfer of ITC in case ofsale, merger, demerger, amalgamation, lease or transfer ofa business under sub-section

(3) of section 18 [.

GSTl'N of lransfcror

Legal name oflransferor

Trade name, if any

GSTJ'N of transferee 5 Legal name oftransferee

Trade name, ifany

Details of ITC to be transferred Tax Amount of matched ITC Amount of matched ITC to be transferred available l 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 66 67

Particulars ofcertifying Chartered Accountant or Cost Accountant a) Name ofthe Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance ofcertificate 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 68 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 l.

GSTIN 2‘ Legal name

Trade name, if any

(i) App cation reference number (ARN) (ii) Date of filing 4(a).

Details of app cation filed to opt for composition scheme [applicable only for section 18

(4)] 4(b).

Date from which exemption is effective [ app] cable only for section 18

(4)]

Details of stock ofinputs held in stock, inputs contained in semifinished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

Sr.

GSTlN/ *lnvoice /B of Description of inputs Unit Qty Value” Amount of ITC claimed (Rs) No.

Registration entry held in stock, inputs Quantity (As adjusted under CX/ contained in semi- Code by debit VAT of No.

Date finished or finished (UQC) note/credit Central Tax State Tax UT Tax Integrated Cess supplier goods held in stock and note) Tax capital goods 1 2 3 4 5 6 7 8 9 10 ll 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) 69 5

(d) Inputs held in stock and as contained in sem finl hed lfinished goods held in stock( where invoice not available) 5

(e) Capital goods held in stock (where invoice not available) * (I) In case, it is not feasible to identify invoice, the principle offirst in first out may be followed

(2) Iflnvoice 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 I 2 3 4 5 6 7

Central Tax Cash Ledger Credit Ledger ‘ a ,'

State Tax Cash Ledger b V ' ‘ Credit Ledger 3‘ UT Tax Cash Ledger Credit Ledger Cash Ledger Cre ‘ Ledaer

CESS Cash Ledoer Credit Ledger , .

_,‘_ integrated Tax 70

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 71 Form GST ITC-04 [See rule — 45(3)] Details ofgoods/capital goods sent to job worker and received back 1‘ GSTIN -

(a) Legal name -

(b) Trade name, if any —

Period:

Quarter— Year -

Details of inputs/capital goods sent forjob-work GSTlN / Challan nor Challan date Description of State in case of goods unregistered jobworker UQC Quantity Taxable Typo ofgoods value Inputs/capital goods) Rate of tax (%) Central State/ Integrated tax UT tax tax Cess 72

Details ofinputs/capital goods received back fromjob worker or sent out from business place ofjob-work GSTIN/ Received Original Original Challan details ifsent to Invoice details in case Description UQC Quantity axable State ofjob back/sent out to challan No, challan date anotherjob worker supplied from value worker if anotherjob premises ofjob unregistered worker/ worker supplied from No.

Date GSTl’N/ State if

Date premises ofjob 'ob worker worker unregistered

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 ofAuthorised Signatory Date Designation/Status....i.................i .......

...........

73 Form GST ENR-Ol [See rule 58(1)] Application for Enrolment 11/5 35 (2) [onlyfor zm-registered persons] 1, (a) Legal name

(b) Trade Name, ifany

(d) Aadhaar (applicable in case of

2. Type of enrolment Transporter 0 Godown owner /operator 0 Warehouse owner /opera’tor 0 Cold storage owner /operator 0

3. Constitution of Business (Please Select the Appropriate)

(i) Proprietorship El (ii) Partnership El

(iii) Hindu Undivided Family [I (iv) Private Limited Company [I

(v) Public Limited Company D (vi) Society/Club/Trust/Association of Persons El

(vii) Government Department [I (viii) Public Sector Undertaking El

(ix) Unlimited Company [I (x) Limited Liability Partnership D

(xi) Local Authority El (xii) Statutmy Body E:

(xiii) Foreign Limited Liability El (xiv) Foreign Company Registered (in India) D Partnership

(xv) Others (Please specify) [I D

4. Name of the State District 5, Jurisdiction detail Centre State

6. Date ofcommencement of business

7. Particulars of Principal Place of Business

(a) Address Building No./Flat No. Floor No.

I Name ofthe Road/Street Premises/Building City/Town/Locality/Village District Taluka/Block State PIN Code Latitude Longitude

(b) Contact Information 74 Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Warehouse/Depot D Godown D Retail Business Office/ Sale Office E] Cold Storage [1 Transport services Others (Specify) D

8. Details of additional place of Add for additional place(s) of business, if any bus1ness (Fill up the same information as in item 7 [(a), (b), (c) & (d)]

9. Details of Bank Accounts (5) (Upto 10 Bank Account: to be reported) Total number of Bank Accounts maintained by the applicant for conducting business Details of Bank Account 1 Managing Committee of Associations/Board of Trustees etc.

Account Number Type ofAccount lFSC Bank Name Branch Address To be auto-populated (Edit mode) Note 7 Add more accounts —————— 10‘ Details of Proprietor/all Panners/Karta/Managing Directors and whole time Director/Members of Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone Not with STD Designation /Status any) Director Identification Number (if 75 PAN Aadhaar Number Are you a citizen oflndia? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name ofthe Premises/Building Road/Street City/Town/Lccality/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 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 76 <Male, Female, Other> 12‘ Consent I on behalfoflhe holder oandhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax NetworkH Io obtain my detailsfrom UIDAIfor the purpose ofauthentieation‘ ”Goods and Services Tax Network" has informed me that identity information would only be used for validating idenlity ofthe Aadhaar holder and will be shared wilh Central ldenlilies Data Repository onlyfor lhe 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 ofmy knowledge and belief and nothing has been concealed therefrom Signature Place: Name ofAuthorised Signatory Designation/Status .........................................

For office use 7 Enrolment no. - Date — 77 Form GSTR-l [See rule (59(1)] Detailspfoutward supplies ofgoods or services Year Month GSTN lllllll lllllll Legal name of the registered person

(13) Trade name, if any

3. Aggregate Turnover in the preceding Financial

(8) 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 Commerce operator (Amount in Rs.-for all Tables) GSTIN/ Invoice details Taxable Amount Place of UIN No. Date Value value Integrated Central State / Cess Supply Tax Tax UT Tax (Name of State/UT) 1 2 3 4 6 7 8 9 IO l l

4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through 6-

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 SUPPIY No‘ Date Value Value Integrated Tax Cess (State/UT) l 2 3 5 6 7 8

5A. Outward supplies (other than supplies made through e—commerce operator, rate wise) 78 SB. 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 GB, 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 I 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] l I l l ¥7A (2), Out ofsupplies mentioned at 7A(I), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator l L l L

7B. Inter—State Supplies where invoice value is upto Rs 2.5 Lakh [Ra/c wire] 78(1). Place of Supply (Name of State) | l | L l 7B (2). Out of the supplies mentioned in 78 (I), the supplies made through e—Commerce Operators (operator wise, rate wise) GSTIN of eicommerce operator V l I | |

8. Nil rated, exempted and non GST outward supplies 1—7 Description | Nil Rated L Exempted Non-GST 79 Supplies (Other than Nil supplies rated/non—G ST 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, S and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of Revised details ofdocument or Rate Taxable Amount Place of original details oforiginal Debit/Credit Value supply document Notes or refund vouchers GSTIN lnv. Inv. GSTIN Invoice Shipping Value Integrated Central State/ Ccss No. Date bill Tax Tax UT Tax No Date 0. Date I 2 3 4 S 6 7 8 9 IO I 1 l2 13 l4 l5 l6

9A. If the invoice/Shipping bill details furnished earlier were incorrect lilllllllll llll

98. Debit Notes/Credit Notes/Refund vouchcr [original] lllllllllll llll

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

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 I 2 3 4 5 6 Tax period for which the details are <M0nth> being revised

10A. Intra-State Supplies [including supplies made through e-commercc operator attracting TCS] [Rate wise] I l l 10A (1), Out ofsupplies mentioned at IOA, value of supplies made through e«Commeree Operators attracting TCS (operator wise, rate wise) GSTTN of e—commerce operator l l l | IOBI Inter-State Supplies [including supplies made through e<commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) l | l IOB (1). Out of supplies mentioned at IOB, value of supplies made through e—Commerce Operators attracting TCS (operator wise, rate wise) 80 GSTIN of e—commerce operator

11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments ofinformation furnished in earlier tax period Rate Gross Advance Place of Amount Received/adjusted SUPPIY Integrated Central State/UT C655 1 2 3 4 5 6 7 I Information for the current tax period I IA, Ad Vance amount received in the tax period for which invoice has not been issued (tax amount to be added to outflit tax liability) I IA (1), lntra—State supplies (Rate Wise) | | i l l l l IA (2), Inter-State Supplies (Rate Wise) i | i | 1 18, 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 l 113 (I). Intra-State Supplies (Rate Wise) l | l | T | IIB (2). Inter—State Supplies (Rate Wise) L l l l l I ll Amendmeutofinformation furnished in Table No. “[1] in GSTR—l statement for earlier tax periods [Furnish revised information] Amendment relating to information HA“) HA0 113(1) ”3(2 furnished in S. No.(select) Month

12. HSN-wise summary of outward supplies Sr, No. HSN Description UQC Total Total Total Amount (Optional Quantit value Taxable if I-ISN is Value Integrated Central State/U11 Cess provided) Tax Tax Tax I 2 3 4 5 6 7 8 9 10 ll

13. Documents issued during the tax period Sr, Nature of document Sr, No. Total Cancelled Net issued No. From To number .

I 2 3 4 5 6 7 Invoices for outward supply Invoices for inward supply from unregistered person Revised Invoice Debit Note Credit Note Receipt voucher\tomaw N Payment Voucher 81 8 Refund voucher 9 Delivery Challan forjob work Delivery Challan for supply on apploval I 1 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way ofsupply (excluding at S no.

9 to ll) 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 ofany 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 ..........................................

82 Instructions —

83 Terms used:

a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System ofNomenclature e. [’03: 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 The details in GSTR-l should be furnished by lO‘hof the month succeeding the relevant tax period.

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 wouldbe 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.

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.

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 84 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 ifthe same is different from the location ofthe recipient.

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.

Table 6 to capture information related to:

(i) Exports out of India

(ii) Supplies to SEZ unit/ and SEZ developer

(iii) Deemed Exports 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.

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-li The supplies made by SEZ on cover ofa bill of entry shall be reported by DTA unit in its GSTR—2 as imports in GSTR—Z. The liability for payment of IGST in respect of supply of services would, be created from this Table..

.In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.

.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 68.

.Table 7 to capture information in respect oftaxable supply of:

(i) B to C supplies (whether inter—State or intra-State)with invoice value upto Rs 2,50,000;

(ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required;

(iii) Transactions effected through e—commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise;

(iv) Table 7A (1) to capture gross intra—State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1);

(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e—commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and

(vi) Table 78 to capture information State wise and rate wise.

,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.

,Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7.

,Table llA captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with thc respective [’08. It also includes information in Table 11B for adjustment of tax paid on advance 86 received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received.

.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.

.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 Cri Form GSTR-lA [See rule 59(4)] Details ol'auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1 H Month csrm lllllll||||||| 2- (a) Legal name ofthc registered person

(b) ’l‘rade name, ifany

3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTlN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated Central State/ Cess Supply T T x UT (Name of ax a State/UT) Tax 1 2 3 4 5 6 7 8 9 10 ll

3A. Supplies other than those attracting reverse charge (From table 3 ofGSTR-Z) lllllllTll

3B. Supplies attracting reverse charge (From table 4A ofGSTR—2) llllllllll

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 oftax original document or details of value supply document original Debit / Credit (Name of Note State/UT) GSTIN No. DateGSTlNNoDate Value Integrated Central State Cess Tax Tax / UT Tax 87 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 ofany reduction in output tax liability the benefit thereofhas been/will be passed on to the recipient ofsupply.

Signatures Place Name of Authorised Signatory Date Designation /Status 88 Form GSTR-2 [See rule 60(1)] Details ofinwardsupplies of goods Vorfseryices Ill Month

1.0an illlllllllllll

2. (a) Legal name of the registered person

(b) Trade name, ifany

3. inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for aiiTabies) iGSTi invoice Rat Taxabl Amount ofTax Place of Whether Amount ofiTC available N details c c ' supply inputor of value (Name input intcgrat Centr Stat Ccs SUPPli N Dat Valu Integrat Centr Stat CES 0f SCFVlCC/ ed Tax 3] C/ 5 er 0 e e ed tax a| e/ S State/U Capital Tax UT Tax UT T) goods Tax Tax (incl plant and machiner y)/ ineligible foriTC l 2 3 4 5 6 7 8 9 10 ll 12 i3 14 1516

4. Inward supplies on which tax is to be paid on reverse charge GSTl invoice Rat'i‘axabl Amount of Tax Place of Whether Amount ofiTC available N details 6 e supply input or of value (Name input integral Centr‘ Stat Ces SUPP“ N DatValu integrat Centr Stat CES 0f SBFVICB/ 9d Tax 31 9/ 5 er 0 e e ed tax a] e/ S State/U Capital Tax UT Tax UT T) goods Tax Tax (incl.

plant and machiner y)/ ineligible forlTC l 2 3 4 5 6 7 8 9 i0 11 i2 i3 14 15 16

4A. Inward supplies received from a registered supplier (attracting reverse charge) 89

4B. Inward supplies received from an unregistered supplier

4C. Import of sen/ice

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 1 1

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 1' input invoice /Bill value suppl or input Ces ofentry N“ y service/ Integral Centr State/U s GSTI o Dat GSTI N0 Dat Valu Integrat Centr State/U Ces Capital ed a1 Tax T Tax N . e N . e e ed Tax al Tax T Tax 5 goods/ Tax Ineligib 1e for ITC) I 2 3 4 5 6 7 8 9 10 ll 12 1 I4 15 I6 17 18 [9 3

6A. Supplies other than import ofgoods or goods received from SEZ [Information furnished in Table 3 and 4 ofearlier returns]— If details furnished earlier were incorrect llllllllllllllllll GB. Supplies by way ofimport ofgoods or goods received from SEZ [Information furnished in Table 5 ofearlier returns]—If details furnished earlier were incorrect llllllllllllllllll

6C..Debit Notes/Credit Notes [original] 90 |ll lll Tll Illl l l l l L

6D. Debit Notcs/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods

7. Supplies rcceived from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value ofsupplies received from Composition taxable Exempt supply Nil Rated supply Non GST person SUPPIY l 2 3 4 5

7A. Inter-State supplies

7B. lntra-state supplies

8. [SD credit received ISD [SD Credit received Amount ofeligible lTC GSTlN 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 ll

8A. lSD Invoice SB. ISD Credit Note

9. TBS and TCS Credit received GSTlN of Gross Sales Net Value Amount Deductor/ Value Return GSTlN of e_ Integrated Central State Tax IUT Commerce Tax Tax Tax Operator l 2 3 4 5 6 7

9A. TDS l l l l l

98. TCS 91

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 liabilitj) lOA (1). Intra-State supplies (Rate Wisc) i l | j l 1 10A (2). Inter -State Supplies (Rate Wise) l | i J | i

108. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 1013 (l). Intra-State Supplies (Rate Wise) | i l | | | 108 (2). lntra-State Supplies (Rate Wise) T l “l L | I II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Amendment relating to information furnished in S. No.(se1ect) T I 1 Month IOA(I) 10A(2) 10(Bl) 103(2

11. Input Tax Credit Reversal / Reclaim Description for reversal of [TC To be added to Amount of [TC 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 ofrule To be added 37(2)

(b) Amount in terms of rule To be added 39(1)O)(ii)

(0) Amount in terms of rule 42 To be added

(1) (m)

(d) Amount in terms ofrule To be added 43(1) (h)

(e) Amount in terms ofrule 42 To be added (2>(a) (0 Amount in terms ofrule To be reduced 42(2Xb)

(g) On account of amount paid To be reduced subsequent to reversal ofITC 92

(h) Any other liability (Specify) ] ..... I

8. Amendment ofinformation 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 tax period Description Add to or Amount reduce from output Integrated Central State CESS liability Tax Tax / UT Tax 1 2 3 4 5 6

(a) lTC ciaimedon mismatched/duplication of Add 1nvoxces/deblt notes

(b) Tax liability on mismatched credit notes Add (C) Reclaim on account of rectification of Reduce mismatched invoices/debit notes Reclaim on account of rectification of

(d) mismatched credit note Reduce

(e) Negative tax liability from previous tax periods Reduce Tax paid on advance in earlier tax periods and

(f) adjusted with tax on supplies made in current Reduce 93

13. HSN summary ofinward supplies SriNo‘ HSN Description UQC Total Total Total Amount (Optional Quantit value Taxable ifHSN is Value Integrated Central State/UT Cess furnished) Tax Tax Tax 1 2 3 4 5 6 7 8 9 [0 ll 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 94 Instructions ~

95 Terms used:

a. GSTIN: Goods and Services Tax Identification Number b. UlN: Unique Identity Number

0. 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 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—ZA;

(ii) Table 3 to capture inward supplies other titan 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) ln 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 ofthe recipient;

10.

l4 96

(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 ofthe 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).

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.

Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

Taxable Value in Table 5 means assessable value for customs purposes on which [GST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.

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.

Table 7 captures information on a gross value level.

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 lTC.

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.

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—S.

.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.

.lnformation 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.

.Table l2 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 ofthe immediately preceding tax period.

.chorting criteria of HSN will be same as reported in GSTR-l.

FORM GSTR~2A [See rule 60(1)] Details of auto drafted supplies (From GSTR l, GSTR 5, GSTR-6. GSTR-7 andVGSTRwS) Year Month l ‘ GSTIN 2' (21 Le al name of the re istered ersong 8 P

(b) Trade name, ifany

PART A

3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in R5. for all Tables) GSTIN Invoice details Rate Taxable Amount oftax Place of of value supply I. NSUPP ier No. Date Value Integrated Central State/ Cess éta::;5T§' tax Tax UT Tax I 2 3 4 5 6 7 8 9 10 I l

4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN Invoice details Rate Taxable Amount oftax Place of of value supply supplier No. Date Value lntegrated Central State/ Cess $211753;

Tax Tax UT Tax a e 1 2 3 4 5 6 7 8 9 10 l l

5. Debit / Credit notes (including amendments thereof) received during current tax period Details oforiginal Revised details of RateTaxable Amount oftax Place Of document document or details of Value SUPPI)’ original Debit / Credit (Nam 0f 97 note State/UT) GSTIN No Date GSTIN No. Date Value Integrated Central State/UTCess Tax Tax Tax 1 2 3 4 5 6 7 8 9 IO 1 l [2 l3 14 mm

6. ISD credit (including amendments thereof) received GSTIN ofISD ISD document details ITC amount involved No, Date Integrated Tax Central Tax State/ Cess UT Tax 1 2 3 4 5 6 7 [SD Invoice feligible ITC ISD Invoice ~ineligible lTC ISD Credit note —eligible ITC ISD Credit note —-ineligib|e ITC

PART- C

7. TBS and TCS Credit (including amendments thereoi) received GSTIN of Amount Amount Deductor/ received Sales Net Value Integrated Central State Tax /UT GSTIN of e- / Gross Retum Tax Tax Tax Commerce Value Operator 1 2 3 4 5 6 7 7A TDS 7Bi TCS 98 Form GSTR-3 [See rule 61(1)] Monthly return Year Month l. GSTIN

2. (a) Legal name ofthe registered person -’~ “r 5‘ "'“i ‘1‘?“

(b) Trade name, ifany " i‘. i E” Marius} 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

(in) a 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 I 2 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] l | l B. Supplies attracting reverse charge-Tax payable by recipient of supply i 1 l C. Zero rated supply made with payment oflntegrated Tax | | l Dr Out oftlie supplies mentioned at A, the value of supplies made though an e»eommeree operator attracting TCS-[Rate wise] GSTIN of e-eommeree operator T 99

4.2 lntra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State IUT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] l l l l Bi Supplies attracting reverse eharge- Tax payable by the recipient ofsupply l l l l Ci 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 l l

4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount ofTax Integrated Central State/UT Tax Cess tax Tax 1 2 3 4 5 6

(l) Inter—State supplies A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of lntegrated Tax) [Rate wise] l l | L T B Zero rated supply made with payment of Integrated Tax [Rate wise] l l l l | C Out ofthe Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS l l l L l

(ll) Intra—state supplies A Taxable supplies (other than reverse charge) [Rate wise] l l l | V B Out of the supplies mentioned at A, the value of supplies made though an e-commeree operator attracting TCS l l l | l

5. Inward supplies attracting reverse charge including import of services (Net ofadvance adjustments) 100

5A. Inward supplies on which tax is payable on reverse charge basis Rate of Taxable Amount oftax tax Value Integrated Tax Central Tax State/UT tax CESS l 2 3 4 5

(l) Inter-State inward supplies [Rate Wise] l

(ll) Intra—State inward supplies [Rate Wise] L SB. Tax effect of amendments in respect of supplies attracting reverse charge Rate of Differential Amount oftax bltax T321: Integrated Tax Central Tax State/UT Tax CESS l 2 3 4 5

(l) Inter-State inward supplies (Rate Wise) l l

(ll) lntra-State inward supplies (Rate Wise) r l l l l 4

6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD [Nel ofdebit notes/credit 110121] Description Taxable Amount of tax Amount of lTC value Integrated Central State/ CESS integrated Central State/ CESS Tax Tax UT Tax Tax UT Tax Tax 1 2 3 4 5 6 7 8 9 10

(1) On account ofsupplies received and debit notes/credit notes received during the currcnt tax period

(a) Inputs

(b) Input services

(ll) On account ofamendments made (ofthe details furnished in earlier tax periods)

(a) inputs

(b) lnput services

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 I 2 3 4 5 6 ITC claimed on mismatched/duplication r r r Add(a) of mvorces/debrt notes 101

(b) Tax liability on mismatched credit notes Add

(d) Reclalm on rectification of mismatch Reduce credit note

(e) Negative tax liability from prevtous tax Reduce perlods Tax paid on advance in earlier tax periods (0 and adjusted with tax on supplies made in Reduce current tax pEriod

(g) Input Tax credit reversal/reclaim Add/Reduce

8. Total tax liability Rate ofTax Taxable value Amount of tax Integrated Central StaiteV/UTTaxiiCESSmi [3X tax I 2 3 4 5 6

8A. On outward supplies SB. On inward supplies attracting reverse charge

8C. On account of Input Tax Credit Reversallreclaim

8D. On account ofmismatch/ rectification /other reasons

9. Credit of TDS and TCS Amount Integrated Central tax State/ UT Tax tax I 2 3 4

(a) TDS

(b) TCS

10. lutercst 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 nismatched ofother claimso rectification carry oftax liability mismatch invoice ITC excess of forward reversal reductiot mismatch [refer sec 50(3)] 1 2 3 4 5 6 7 8 9

(a)Integrated Tax 102

(b) Central Tax

(d) Cess

11. Late Fee On account of Central Tax State/UT tax l 2 3 Late fee Part B

12. Tax payable and paid Description Tax Paid payable in Paid through lTC Tax Paid cash Integrated Tax Central State/ UT Tax Tax Cess l 5 6

(21) Integrated Tax

(b) Central Tax

(d) Cess

13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable Amount Paid I 2 3 (I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Ccss ll Late fee

(a) Central tax

(b) State/UT tax I44 Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos, l 2 3 4 5 7

(a) Integrated tax

(b) Central Tax

(d) Cess Bank Account Details (Drop Down) 103

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 fcc Integrated tax Central Tax State/UT Tax Cess l 2 3 4 5 6 7 8

(a) Integrated tax

(b) Central 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 beliefand nothing has been concealed therefrom.

Date /Status., 104 Signatures of Authorised Signatory Name of Authorised Signatory Designation Instructions:- l.

10.

ll.

12.

l3.

14.

105 Terms Used :~ a) GSTlN :— Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :— Tax Collected at source GSTR 3 can be generated only when GSTR~l and GSTR— 2 of the tax period have been filed.

Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.

Part—A ofGSTR—3 is auto—populated on the basis of GSTR 1, GSTR 1A and GSTR 2.

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.

Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.

Table 4.1 will not include zero rated supplies made without payment oftaxes.

Table 4.3 will not include amendments of supplies originally made under reverse charge basis.

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.

Utilization of input tax credit should be made in accordance with the provisions of section 49.

GSTR—3 filed without discharging complete liability will not be treated as valid return.

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 ofGSTR-3 again.

Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.

Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.

Form GSTR — 3A [See rule 68] Reference No: Date:

To GSTIN ----------------------- Name Address Notice to return dcfaulter 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 ofthe 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 defaultcr 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-IO as required under section 45 ofthe Act.

2. [t 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 ofthe 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 106 FORM CS'I‘R-J B [See rule 6I(5)] i. S'I‘IN ‘ .

‘ ‘ 2, ,egal name of the registered person z

3.1 Details ofOutward Supplies and inward supplies liable to reverse charge

(a) Outward taxable supplies (other than zero rated, rated and exempted)

(b) Outward taxable supplies (zero rated )

(d) Inward supplies (liable to reverse charge)

(e) Non-(EST outward supplies 12 Of the supplies shown in 3.1 (it) above, details ol‘ inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4‘ Eligible ITC A) ITC Available (whether in full or part) (I) lmportofgoods

(2) Import ofservtces

(3) Inward supplies liable to reverse charge (other than I & 2 above)

(4) Inward supplies from [SD

(5) All other ITC (B) ITC Reversed (I) As per rules 42 & 43 ofCGST Rules

(2) Others (C) Net ITC Available (A) — (B) (D) Ineligible I'I‘C (I) As per section 17(5)

(2) Others

5. Values of exempt, nil-rated and non-CST inward supplies "' firm 2 .

107 supply Non GST supply

6.1 Payment of tax Integrated Tax Central Tax S tate/UT Tax Cess

6.2 TDS/TCS Credit 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.

108 H Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy Year | l I Quarter t. osrm llllllillllllll

2. (a) Legal namc ofthe registered person ,1. . ., t i

(b) Trade name, ifany

3. (a) Aggregate Turnover in the preceding Financial Year

(b) Aggregate Turnover - April to June, 20l7

4. Inward supplies including supplies on which tax is to he 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 l0 1 I

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) J l l L l l l l 1

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier | | l l l l I | | 1

4D. Import of service | l l l l | l l l l

5. Amendments to details ofinward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] , Details oforiginal 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 dTax Tax Tax of State/ UT) I 2 3 4 5 6 7 8 9 IO II I2 [3 l4 5A, Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect lllllllrlillll SB. Debit Notes/Credit Notes [original)] 109 lllllllllllll

5C. DebitNotes/ Credit Notes [amendment ofdebit notes/credit notes furnished in earlier tax periods] I l l | l l l l l l l | l

6. Tax on outward supplies made (Net of advance and goods returned) Rate oftax Turnover Composition tax amount Central Tax State/UT Tax 1 2 3 4

7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT Turnover Central State/UT tax Tax Tax 1 2 3 4 5 6 7 8

8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Place of supply Amount Advance (Name of State Paid IUD Integrated Central State/ UT Tax Cess Tn T“ l 2 3 4 5 6 7

(1) 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 (l)i lnrra-State supplies (Rate Wise) 1 l l l l l 8A (2). Inter-State Supplies (Rate Wise) l l l l 83 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) SB (1). lntra-State Supplies (Rate Wise) 1 l | l l 8B (2). lntra-State Supplies (Rate Wise) | l l I ll Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S, Noi(select) 8A(l) 8A(2 88(l) 88(2) l l 110

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

(d) Cess

11. Interest, Late Fee payable and paid Description Amount Amount Paid payable I 2 3

(1) Interest on account of

(21) Integrated tax

(b) Central Tax

(d) Cess

(11) Late fee

(a) Central tax

(b) State/UT tax

12. Refund claimed from Electronic cash ledger Description Tax Interest PenaltyT Fee Other DebitEntryNos.

l 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(d) Ccss 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 I 2 3 4

(a) Integrated tax 111

(b) Central 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 beliefand nothing has been concealed therefrom Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status 112 Instructions:- 113 Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

(b) TDS: Tax Deducted at Source The details in GSTR-4 should be furnished between 11lh and 18‘“ of the month succeeding the relevant tax period.

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 autopopulated in subsequent years.

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-land GSTR—S;

(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-l;

(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 ofthe Act; and

(vi) Place of Supply (PoS) only ifthe same is different from the location ofthe recipient.

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 (PCS) 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, Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period.

Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns.

8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8.

9. TDS credit would be auto~p0pulated in a Table 9.

114 Form GSTR-4A [See rules 59(3) & 66(2)) Auto-drafted details for registered person opting for composition levy (Auto-draftedfrom GSTR—I, GSTR-5 and GSTR-7) Year | T Quarter l. GSTIN

2. (a) Legal name of the registered person

(b) 'l‘rade name, ifany nunl‘n

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 StaterT Cess State/UT) Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 l 1

3A. Inward supplies received from a registered supplier (other than supplies attracting reverse chargci L l L I L f I [

3B.

[inwardlflppliles received §rom a rTgistered su plier (attracting reverse charge)

4. Debit notes/credit notes (including amendments thereof) received during current period Details of original Revised details of Rate Taxable Amount oftax Place of dOCUmCHI 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 l I l2 l3 l4

5. TDS Credit receivcd GSTIN ofdeductor Gross value Amount oftax Central Tax State/UT Tax 3 4 Form GSTR-S [See rule 63] Return for Non—resident taxable person Ill Month GSTIN l

2. (a) Legal name ofthe registered person

(b) Trade name, if any

(e) Validity period of registration “aim; 3,“ ‘;‘vl.i:fi.v;i*

3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs.

for all Tables) . . Amount of ITC Details ofblll of entry Rate Taxable Amount available No. Date Value value Integrated Tax Cess Integrated Tax Cess l 2 3 4 5 6 7 8 9

4. Amendment in the details furnished in any earlier return Original Revised details Differential details ITC (H) Bill of Bill of entry Rate Taxable Amount Amount ofITC entry value available No Date No Date Value ' Integrated Cess Integrated Cess Integrated Cess Tax Tax tax I 2 3 4 5 6 7 8 9 10 I l 12 I3

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) 116

6. Taxable outward inter-State supplies to un-registercd persons where invoice value is more than Rs 2.5 lakh Place of invoice details Rate Taxable Amount SUPPIY Value (State/UT) No Date Value Integrated Tax Cess l 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 R integrated Central State /UT Tax Cess l 2 3 4 5 6

7A. lntra-State su ply (Consolidated, rate wise) l l l

7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wisei State) Place of Supply (Name of l

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 RateTaxable Amount Place of document document or Value supply details of original Debit/Credit Notes GSTIN No. Date GSTI No Date Value [ntegratedCentral State/ Cess N Tax Tax UT Tax 1 2 3 4 5 6 7 8 9 10 ll [2 l3 l4 Ill | | l 1

8A. if the invoice details furnished earlier were incorrect | | | l L l

88. Debit Notes/Credit Notes [original)] ill L l | | l l periods] 8C Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax l J | l I l i l l l l 117

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] 9BI Inter~State Supplies [Rate wise] Place of Supply (Name of State)

10. Total tax liability Taxable Amount oftax Rate of Tax lntegrated Central State/UT value CESS Tax Tax Tax 1 2 3 4 5 6

10A. On account of outward supply | |' lj l

10B. On account ofdifferential lTC being negative in Table 4 l | l | I

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

(0) 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

(0) State/UT Tax

(d) Cess ll Late fee on account of

(a) Central tax l L 118

(b) State / UT tax

13. Refund claimed from electronic cash ledger Description Tax lnterest Penalty Fee Other Debit Entry Nos.

1 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(e) State/U T 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 lnterest Late fee cash Integrated lax Cess l 2 3 4 5 6

(a) integrated tax

(b) Central Tax

(d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ofmy knowledge and beliefand nothing has been concealed therefrom.

Signatures ofAuthorised Signatory Place ............... Name of Authorised Signatory Date ................ Designation /Status 119 Instructions:— 120 l . Terms used:

.7 E” c.

GSTIN: Goods and Services Tax Identification Number UlN: Unique ldentity Number UQC: Unit Quantity Code HSN: Harmonized System ofNomenc lature POS: Place of Supply (Respective State) B to B: From one registered person to another registered person B to C: From registered person to unregistered person

2. GSTR—S is applicable to non-resident taxable person and it is a monthly return.

F” The details in GSTR-5 should be furnished by 20‘l‘of the month succeeding the relevant tax period or within 7 days from the last date ofthe 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 lTC eligible on such import ofgoods.

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:

iii.

For all B to B supplies (whether inter-State or intra—State), invoice level details should be uploaded in Table 5', 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 For all B to C supplics (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 ofi.

ii.

iii.

B2B outward supplies declared in the previous tax period;

“BZC inter—State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and Original Debit and credit note details and its amendments.

9. Table 9 covers the Amendments in respect of 32C 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 [TC on account of amendment to import of goods in the current tax period.

On submission ofGSTR-S, System shall compute the tax liability and 1TC will be posted to the respective ledgerst 121 Form GSTR-SA [See rule 64] Details ofsupplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

1. GSTlN of the supplier- 2‘ (a) Legal name ofthe registered person -

(b) Trade name, if any — 3‘ Name ofthe Authorised representative in lndia 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) I 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 I 2 3 4 1‘ Interest 2‘ Others (Please specify) Total 122

7. Tax, interest, late fee and any other amount payable and paid Sri No Description Amount payable Debit Amount paid integrated CESS entry “0‘ Integrated crass [21X tax 1 2 3 4 5 6 7 L 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 123 Form GSTR-G [See rule 65] , Return for inputserifioistribu torT Year lll Month GSTIN lll_lllllllllll

2. (a) Legal name ofthc 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 l 2 3 4 - 5 6 7 8 9 l0 (Amount in Rs for all Tables)

4. Total ITC/Eligible ITC/Ineligible ITC to be distr‘ibuted for tax period (From Table No. 3) I 2 3 Description Integrated Central l State / UT CESS tax Tax Tax 4 5

(a) Total ITC available for distribution

(b) Amount ofeligible ITC ((1) Amount ofineligible ITC

5. Distribution of input tax credit reported in Table 4 GSTIN of ISD invoice recipient/State, if Distribution of ITC by ISD recipient is unregistered No. Date Integrated Central State/ CESS Tax Tax UT Tax I 2 3 4 5 6 7

5A. Distribution ofthe amount of eligible ITC | l l 58‘ Distribution ofthe amount of ineligible ITC l l l 124

6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details GSTIN No. Date GSTIN RateTaxabIe 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 l 2 3 4 5 6 7 8 9 10 ll 12 I3

6A. Information furnished in Table 3 in an earlier period was incorrect lllllllll |'|| 68‘ Debit Notes/Credit Notes received [Original] 60 Debit Notes/Credit Notes [Amendments] llllllllLlLl

7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description Integrated Central State/ Ccss 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 ofinput 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 I 2 3 4 5 6 7 8 9

8A. Distribution ofthe amount of eligible ITC | l l L l l l l

88. Distribution ofthe amount of ineligible ITC 7 | I l l | l

9. Redistribution of ITC distributed to a wrong recipient (plus / minus) Original input tax credit Re-disrribution 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 l 2 3 4 5 6 7 8 9 I0 11 I2 9A Distribution ofthe amount ofeligible lTC 125 lll_Ll

98. Distribution ofthe amount of ineligible ITC Lill

10. Late Fee On accountof Central Tax State/UTtax Debit EntrLNo.l l 2 3 4 J Late fee J 1L Refund claimed from electronic cash ledger Description Fee Other Debit Entrx Nos.

l 2 3 4

(a) Central Tax

(b) State/UT Tax l—‘ LBank 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 ofAulhorised Signatory Date Designation /Status 126 Instructions:— 127

10.

Terms Used :- a. GSTIN :« Goods and Services Tax Identification Number b. ISD :- Input Service Distributor c. ITC: - Input tax Credit.

GSTR—6 can only be filed only after 10‘h ofthe month and before 13‘h ofthe month succeeding the tax period ISD details will flow to Part B ofGSTR-ZA of the Registered Recipients Units on filing of GSTRao.

ISD will not have any reverse charge supplies IfISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.

ISD will have late fee and any other liability only.

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.

Ineligible ITC will be in respect of supplies made as per Section 17(5).

Mismatch liability .between GSTR—l 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.

Table 7 in respect ofmismatch liability will be populated by the system.

Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.

Form GSTR-6A [See Rule 59(3) & 65] Details ofsupplies auto-drafted form (A ula-drafledfi’am GSTR-I) l IT Month

1.6an Ilillllillil‘l Z. (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 I 2 3 4 5 6 7 8 9 I0

4. Debit / Credit notes (including amendments thereof) received during current tax period Details oforiginal Revised details of document or details of Debit / Credit Note document GSTIN of No. Date GSTIN No‘ Date ValueRate Taxabl Amount of tax supplier 0f value Integrated Central State / Cess supplier tax Tax UT Tax I 2 3 4 5 6 7 8 9 IO 1 I I2 I3 128 Form GSTR—7 [See rule 66 (1)] Return for Tax Deducted at Source Year | l Month H GSTlN

2. (a) Legal name of the Deductor

(b) Trade name, if any 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 V Tax Tax 1 2 3 4 5

4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN Amount paid to Amountoftax deducted at source deductee deductee on of deductee on which tax is deductee which tax is Integrated Central State/UT deducted deducted Tax Tax Tax l 2 3 4 5 6 7 8

5. Tax deduction at source and paid Description Amount of tax deducted Amountpaid l 2 3

(a) Integrated Tax

(b) Central Tax

6. Interest, late Fee payable and paid Description Amount payable Amount paid 1 2 3

(1) Interest on account of TDS in respect of

(a) Integrated tax

(b) Central Tax 129 State/UT Tax Late fee Central tax State / UT tax

7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos.

l 2 3 4 5 6 7

(a) Integrated Tax

(b) Central Tax

(0) State/UT Tax Bank Account Details (Drop Down)

8. Debit entries in electronic cash ledger for TBS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee I 2 ‘ 3 4

(3) Integrated Tax

(b) Central Tax

(0) 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 130 ,V Instructions —

1. Terms used:

a) GSTlN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source

2. Table 3 to capture details of tax deducted.

3i Table 4 will contain amendment of information provided in earlier tax periods

4. Return cannot be filed without full payment of liability 131 132 Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate TDS Certificate No. — GSTIN of deductor — Name ofdeductor — GSTTN of deductee—

(a) Legal name of the deductee -

(b) Trade name, ifany — Tax period in which tax deducted and accounted for in GSTR—7 — Details of supplies Amount oftax deducted 7 Value on which Amount of Tax deducted at source (Rs.)

tax deducted Integrated Tax Central State IUT Tax Tax 1 2 3 4 S i gnatu re Name Designation Office — 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

(b) Trade name, if any

3. Details of supplies made through e-commerce operator for all Tables) (Amount in Rs.

GSTIN Details ofsupplies made which attract TCS Amount oftax collected at source of the supplier Gross value Value of Net amount Integrated Central Tax State /UT Tax ofsupplies supplies liable for TCS Tax made returned 1 2 3 4 5 6 7

3A. Sup lies made to reoistered persons | l l | 38‘ Sup alies made to unregistered persons | l

4. Amendments to details of supplies in respect of any earlier statement Original details Revised details attract TCS Month GSTIN GSTIN Details ofsupplies made which Amount of tax collected at sourceof of supplier supplier Gross value Value of Net Integrated Central State/UT of supplies supply amount Tax Tax Tax made returned liable for TCS I 2 3 4 5 6 8 9 4A Supplies made to registered persons

48. Supplies made to unregistered persons

5. Details ofinterest On account of Amount Amount ofinterest in Integrated Central State /UT default Tax Tax Tax 1 2 3 4 5 Late payment of TCS amount 133

6. Tax payable and paid Destflnion Tax payable Amount paid I 2 3

(3) Integrated Tax

(b) Central Tax

7. Interest payable and paid Description Amount of Amount paid interest payable 1 2 3

(a) Integrated tax

(b) Central 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

(0) State/UTTax 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 ofAuthorised Signatory Place: Name ofAuthorised Signatory Date: Designation lStatus Instructions:- 134 135 . Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. TCS :- Tax Collected at source . An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.

. TCS liability will be calculated on the basis of table 3 and table 4.

Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.

. Cash ledger will be debited for the refund claimed from the said ledger.

. Amount oftax collected at source will flow to Part C of GSTR- 2A ofthe taxpayer on filing of GSTR—S.

. Matching of Details with supplier’s GSTR-l will be at the level of GSTIN of supphen Form GSTR —11 [See rule 82] Statement of inward supplierswby persons having Unique identifieation:Number (UIN) Year TIT Month l UIN

2. Name of the person having UIN

3. Details ofinward supplies received (Amount in Rs. for all Tables) supplier GSTIN Invoice/Debit of Note/Credit Note details No Date Value Rate Taxable value Amount oftax Integrated Central tax Tax Statej UT Tax CESS l 2 3 4 7 l 8 10

3A. Invoices received

3B. Debit/Credit Note received | T l

4. Refund amount Integrated tax Central Tax State/ UT Tax CESS l 2 3 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 Date 136 Signature Name ofAuthorised Signatory Designation /Status Instructions:-

1. Terms Used :- ar GSTIN :- Goods and Services Tax Identification Number b. UIN :— Unique Identity Number 2‘ UIN holder has to file GSTR—l 1 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer.

3. Table 3 ofGSTR-ll will be populated from GSTR—ll

4. UIN holder will not be allowed to add or modify any details in GSTR-l L 137 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part—A State /UT — v District - v

(i) Name ofthe Goods and Services Tax Practitioner (As mentioned in PAN)

(ii) PAN

(iii) Email Address

(iv) Mobile Number Nole - Infornmlian submi/led above is subjec/ Io online Verification before proceeding Iojill up Par1~B.

PART B l. Enrolling Authority Centre State [g]

2. Slate/UT

3. Date of application 4 Emma” sought 35'

(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.l Membership Type (drop down will change based the institute selected ) 52 Date of Enrolment / Membership

5.3 Membership Valid upto 6 Advocates registered with Bar (Name of Bar Council)

6.| Registration Number as given by Bar

6.2 Date of Registration

6.3 Valid up to 7 Retired GovernmentOfficials Retircd from Centre/ State

7.l Date of Retirement 7,2 Designation ofthe 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.l Full name as per PAN

8.2 Father’s Name

8.3 Date of Binh

8.4 Photo 138

8.5 Gender

8.6 Aadhaar <optional>

8.7 PAN < Pre filled from Part A>

8.8 Mobile Number <Pre filled from PartA>

8.9 Landline Number 810 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 ofthe Premises / Building

9.4 Road / Street Lane

9.5 Locality / Area/ Village

9.6 District

9.7 State

9.8 PIN Code [0. Qualification Details

10.1 Qualifying Degree

10.2 Affiliation University/ Institute Consent l on behalf of the holder of /ladhaar number <pre—filled based on Aadhaar number provided in the form> give consent to ”Goods and Services Tax Network" to obtain my details from UlDAlfor the purpose ofaulhentication.

”Goods and Services Tox Network " hos informed me that identity information would only be usedfor validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

Verification / hereby solemnly affirm and declare that the informott'on given herein above is true ond correct to the best ofmy knowledge and belie/and nothing has been concealed therefrom.

Place < DSC /E-sign of the Applicant/EVC> Date < Name of the Applicant> Application Reference Number (ARN) - You have filed the application successfully.

GSTIN, ifavailable:

Legal Name:

Form No. :

Form Description:

Date of Filing:

Time of filing:

Center Jurisdiction:

Slate Jurisdiction :

Filed by :

Temporary reference number, (TRN) if any:

Place:

139 Acknowledgment ll is a system generated acknowledgement and does not requirc any signature.

Note - The status of the application can be viewed through “Track Application Status” at dash board on the GST Portal.

140 Form GST PCT-02 [See rule 83 (2)J Enrolment Certificate of Goods and Services Tax Practitioner ··?

I. 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 I State 141 142 Signature Form GST PCT-03 Date Show Cause Notice for disqualificatiun Reference No.

To Name Address of the Applicant GST practitioner enrolment No.

[See rule 83(4)} It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:

Name (Designation) 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.

0Appear before the undersigned on----- (date) (Time) .

If you fail lo 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 ' Form GST PCT-04 [See rule 83(4)] Reference No.

To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner Date- This has reference to your reply dated---- in response to the notice to show cause dated -----.

[j Whereas no reply to notice to show cause has been submitted; or [j Whereas on the day fixed for hearing you did not appear; or rt Whereas the undersigned has examined your reply and submissions made at the time of hearing, ana is of the opinion that your enrolment is liable to be cancelled for following reason(s).

The effective date of cancellation of your enrolment is <<DD/MM/YYYY >>.

Signature Name (Designation) 143 Form GST PCT-05 [See rule 83(6)} Authorisation I withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax.

PART-A Sir/Madam I/We <Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) do hereby I. *solemnly authorise,

2. *withdraw authorisation of ----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number-«- ----- for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of-------- (Legal Name) bearing << GSTIN - >>:

??·.k:::tailsofo?t??;:t?:d?:::::e:upplics ·-····-·· Checkbox ----?-TTo furnisli monii;jy,"qtiarterly,annual oi final return .

?:-=t?:?;,?:k::::?l??a???:???i!l?i???r:?:??oniccashledger _·- __ -_·:·-??-..

- ....

"".

=?= .....

5 _J._Io filean?plication for.amendment_or. cancellation_of_registration ..

...J _

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 144 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 .

Date 145 Signature Name Enrolment No.

J Result§ of Matching after filing of the Returns of September (to be filed by 20'" October) Bill of Entry No. /Invoice/Debit Note/Credit Note ITC/Output Liability Interest Date I Number I Taxable Value J JState J J Central J State IGessMonth lnteorated Central I UT Cess lntearated A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit _ _and Credit Notes of the month of September that have matched I ; I?:?::??:?I - - I I I I I I I?:: I I I I 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 retum for the month of September filed by_20th October ?I????:: I .

L__ I I I l?.C"::...,.,,__....,.._"=_.....,-:-,.,......-..,...,...,...,,-c-,_-?

A.3 Details of Invoices, Debit and Credit Notes of/he 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 ts bem allowed a/on ith refund of interest.

[ u;??:? I I r-?-- 1=:r·?1 ?I?=:??L-?.] I I I B. Mismatches/Duplicates that have led to increase of liability In the return for September flied by 20th October

8.1 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 ? ???ont?,:5?r_t?iledl20th°.::r_--=r ..

_ _1 __ T I I?:???:: I L? J __ J

8.2 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 IAugust 2 AUQUSt One Month One Month 146

8.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42143 and that have become payable in the return of September filed by 20th October 1 IAugust / / I / I / I /One Month-high 2 Auoust One Month-high C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and ' will become payable in the return for month of October to be filed 20th November l.-????:: I I I ..

-J _ I .

I I I?:???:: J _J J C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and wi/1 be become payable in the return for October to be fifed bY.20th.Novembec..r __ [?I?:?::??:;J I =·· .

I I I I Ig?:???:? I r t.

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 bf 20th November 1 ISeptember 2 SeP.tember One Month-high One Month-hiqh 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 147 1 \September 2 September NilfTwo Months NilfTwo Months \ Form GST PMT -01 [See rule 85(1)} GSTJN- Name (Legal) - Trade name, if any Tax Period- Act- Central Tax/State Tax/UT Tax /Integrated Tax/CESS I All V Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maint ained at the Common Portal} I r\lllUUIJl IIJ J.'\...;>. J Sr. Date Reference Ledger Description Type of Amount debited I credited (Central Tax/State Balance (Payable) No. (ddlmml No. used for Transaction Tax/UTT ax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/!:1tegrated yyyy) discharging [Debit (DR) Tax/CESS/T ota!)

liability (Payable)] I Tax I Interest i Penalty Fee Others Total Tax Interest Penalty Fee j Others Total [Credit (CR) I I (Paid)?

I 7 3 4 5 6 7 1 8 I 9 10 11 12 13 14 15 16 17 ts I i !

i I j i I I i ! I I Notel .

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 tile debit ( amount payable).

4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

148 • Form GST PMT -01 [See rule 85(1)} Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained a1 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 I All \J '. ··-- - ... --· - --· ?

Sr No. Dare 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)] I Ta Interes Penalt Fe Other Total Ta ! Interes Penalt f Fe I Other Tota Status i ' ' ble liability [C,edit (CR) X t y e s X it V i e j S I (Sta ye (Paid)] I I .

I I d /Un- Reduction stayed (RD)/ Refund I ) adjusted (RF)/] i I 2 3 4 5 6 7 8 9 IO l l 12 13 14 15 16 i 11 I 18 !9 20 I I I I ' i I I i I Note - l. 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.

149 150

5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.

6. The closing balance in this part shall not have any effect on filing of return.

7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the rules.

8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash ledger. Debit and credit entry will be created simultaneously.

Form GST PMT -02 {See rule 86(1)] Mismatch credit (other than reversed) Balance of Provisionalcredit GSTIN- Name (Legal)- Trade name, if any - Period - From------- To-------- (dd/nun/yyyy) Act- Central Tax/State Tax/UT Tax /IntegratedTax/CESS /Ali v Electronic Credit Ledger of RegisteredPerson (To be maintainedat the Common Portal) Sr. Tax period Amount of rn\smatch credit No.

Central \ State \UT Tax \1ntegrated \Cess \Total Tax \ Tax Tax -- Sr. Tax period P..,mcunt of nrovisionalcredit balance No.

Central \ State \UT Tax Integrated Cess Total Tax · \ Tax Tax l 2 3 \ 4 I 5 6 7 8 ! !

(Amount in Rs.> Sr Date \Refere Tax Descrlptlon Transactlon Credit I Debit Balance available No. \dd/m nee Period, lSoorce of Type ml \ No. if any credit & [Debit(DR) Central I State \UT \ lntegr CESS Total Central State UT lntegr CESS 'fetal yyyy) I purpose of I Credit 'Tax Tax \ Tax '\ ated Tax lax Ta-x ated I '-nilisation) (CR)] \ Tax Lax i \ I \ \ 2 I 3 4 5 6 7 8 \ 9 10 \ \ 12 )3 14 15 \6 17 18 .

I i \ ' \ \ \ .A.mount of nrovisionalcredit balance .

- , ('p,;:<;; Total 151 ..

, 1112131415 I 6 !7181 Note- I. 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.

152 Form GST PMT-03 [See rules 86(4) & 87(1 /))} Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Reference No.

1. GSTIN-

2. Name (Legal) -

3. Trade name, if any

4. Address -

5. Period I Tax Period to which the credit relates, if any -

6. Ledger from which debit entry was made for claiming refund -

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 - Date- From----------- To ----------- cash I credit ledger 153 Sr. No. I Act i Amount of credit (Rs.)I I (Central / Ta,;: Interest Penalty Fee Other Total Tax/State !

Tax! UT II Tax I Integrated I ITax/ !

CESS) I 2 ' 3 ! 4 5 6 7 8 :

Signature Name Designation of the officer Note- 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) 154 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 ], GS TIN 2, Name (Legal) 3, Trade name, if anv

4. Ledger I Register in D Credit ledger o Cash 0 ledger Liability which discrepancy register noticed 5, Details of the discreoancy r------ .

Type of Amount involvedDate Type of tax I --··-···· ----- I discreeancy, ·- .... . ··········------------------- -·····- "-·-····--· Central Tax I ·------------- State Tax ·---- ---· UT Tax ........ - ....... _ Integrated Tax ........

ICess --

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 ofmy knowledge and belief, Signature Place Name of Authorized Signatory Date Designation /Status ..................

Note- 155 '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) 156 \ Form GST PMT -05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Cammon 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 V Sr. Date of Time Reportin Referenc Tax Descriptio Type of Amount debited I credited (Central Tax/State Balance No deposit of g date eNo. Period, if n Transactio Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated /Debit deposi (by applicabl n Tax/??:'!._S[[?.1.'!IL---- --- (dd/mm t bank) e [Debit Ta Interes Pen alt Fe Other Tota Ta lnteres Penalt Fe Other Tota I yyyy) (DR) I X t y e s I X t y e s I Credit (CR)] ........ ..... ., ...... ___ ..... -.- ....... _ .... ______ ,, __ ... ..... __ f.-·---? ... .. ........ - .. .... -- . .. ....... _ ..... - .. ...... --- ..... --··· I 2 3 4 5 6 7 8 9 IO II 12 13 14 15 16 17 18 19 20 ._ .. ___ ---- Notel .

Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case ofTDS & 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".

157

4. Application no., if any, Show Cause Notice Number, Demand II), pre-deposit for appeal or any other liability for which payment is being made wi!1 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) 158 ' Form GST PMT -06 [See rule 87(2)} Challan for deposit of goods and services tax CPIN <<.A.uto Generated after submission Date <<('urrent dare»> Challan Expiry Date -- of information>-> ? .. - GSTIN <<Filled in/Auto populated>> Name <<Auto Popularcd>> (Legal) Address <<Auto Populated>> Email address Mobile No.

<<Auto Populated>'> <<Auto Populated>> Details of Deposit (All Amount in Rs.)

Government i Major Minor Head Head ' Penalty Fee Others TotalTax i Interest Central Tax Government of (----) Integrated India Tax (----) CESS j (----) Sub-Total State (Name) State Tax ' I(----) UT(Name) UT Tax 159 I <----l Total Chal!an Amount Total Amount in words I Mode of Payment (relevant part will become active when the particular mode is selected) I k""dblbChN, -- - De-Payment D Over the Counter (OTC) (This wil! include all modes of e-payment Bank (\Vhcre cash or instrument is such as CC/DC and net banking. Taxpayer will choose one of this) proposed to be deposited) Details of!nstrument DCash ID Cheque I D Demand Draft D NEFT/RTGS Remitting bank Beneficiary name GST Beneficiary Account Number (CPIN) <CPIN> Name of beneficiary bank Reserve Bank find ia Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI Amount Note: Charges to be separotelv paid by the person making payment.

Particulars of depositor Name Designation/ Status (Manager, partner etc.)

Signature Date Paid Challan Information GS TIN I 160 Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CTN Payment Date Bank Ack. No. (For Cheque I DD deposited at Bank's counter) Note - UTR stands for Unique Transaction Number forNeFT I RTGS payment.

161 j 162 Form GST PMT -07 [See rule 87(8)) Application for intimating discrepancy relating to payment l. GSTfN

2. Name (Legal)

3. i Trade name, if any

· Date of generation of challan from Common Portal

5. Common Portal Identification Number (CPJN) I-?--IMode of payment (tick one)-- E?!:i??o--CC/DCDINEFT/RTg_rfc?-?

7. l Instrument detail, for OTC .

Che9ueI Date ·rBank/branchon which i payment onlv Draft No. J..d::.:r.::a.:..w..cnc...._ _

8. ! Name of bank through which i payment made >-9. IDate on wh.cciccch,C.....a·m··-o-u_n_t---t-------------·-·-·····-···--·---·----- ! debited I realized J 0. IBank Reference Number j , (BRNV UTR No., if anv l l. ! Name of payment gateway i (for CC/DC) l 2. IPayment detail Central Tax State UT Tax Integrated Cess 1 Tux ?

i I 3. I Verification (by authorized signatory) !

! I hereby solemnly affirm and declare that the information given herein above is true and I correct to the best of my knowledge and belief.

' -----·------;------·-------- Place Date Note- --· ·-?--·----·- ---------------·--·--- Signature Name of Authorized Signatory Designation /Status .

163 l. 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).

FORM-GST-RFD-01 [See rule 89(!)} Application for Refund Select: Registered I Casual/ Unregistered/Non-resident taxable person I. GST!Nffemporary 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 Tax 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 goods I services- With payment of Tax c. Exports of goods I 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

11. Mention the following details:

I. 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 i. Select the type of supplier/ recipient:

164 I. Supplier to SEZ Unit

2. Supplier to SEZ Developer

3. Recipient of Deemed Exports g. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa i. Excess payment of tax, if any j. Any other (specify)

8. Details of Bank Account (to be auto populated Ji-om 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 ?

165

9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes D DECLARATION (u/s 54(3)(ii)) I hereby declare that the goods exported are not subject to any export duty.

I also declare that l 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 I Status DECLARATION (u/s 54(3)(ii)) I hereby declare that the refund of ITC claimed in the application does not include rrc availed on goods or services used for making nil rated or fully exempt supplies.

Signature Name=- Designation I Status No 0 DECLARATION (See rule 89) 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 I Status SELF- DECLARA TlON I/We (Applicant) having GSTlN/ 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 rule 96 of the COST Rules)

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 Date Signature of Authorised Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89 166 Statement I:

(Note: - All statements are auto populated frorn the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc lo be filled if the san1e n·as not filled in the return) Annexure-I Statement containing the number and date of invoices under 89 (2) (h} o/CGST Rules, For Inward Supplies:

As per GSTR- 2 (Table 4):

Tax Period:

GSTrN/ Invoice details State (in integrated Central Tax State Taxi CESS Col. 20/21122/23 Name of case of Tax UTT ax Col. Col. Col.

unregistered -o ed 17 18 19 supplier Goods/ [I'axable supplier) Rate Rate Rate Rate Integrated tentral State No Pate Value Services HSN lvalue UQC QTY o/o) Arnt.

o/o) Amt.

%) Amt.

NA) ?mt.

Tax "ax !fax/ UT Cess GIS) !fax I ' 2 3 4 5 6 7 24A 248 8 9 10 l l 12 13 14 15 16 17 18 19 20 21 22 23 Col. 17: POS (only if different from the location of recipient) CoL 18: Indicate if supply attracts reverse charge (Yes I No) Col. 19: Eligibility of lTC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of !TC available 167 ...

For Outward Supplies:

As per GSTR- I (Table 5):

Tax Period:

lnvoice details Integrated Central Tax State Tax/ UT Cess Tax Tax GSTIN/ Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 UIN Goods/ Taxable Rate Rate Rate Rate No. Date Value services HSN Value UQC QTY (%) Amt (%) Amt (%) Amt (NA) Amt (G/S) l 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Co!. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ I SEZ developer (Yes I No) Col. 18: Tax option for supplies made to SEZ I SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Co!. 20: whether supply attracts reverse charge (Yes I No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No) Col. 22: GSTlN of e-commerce operator (if applicable) Place Date 168 Signature of Authorised Signatory (Name) Designation/ Status Statement 2:

Statement in case of Application under rule 89 sub rule 2 (bl and (c):

Exports with pavment of Tax:

Tux.,Period:

'••__:_ Whether tax on this Shipping bill/ Bill of invoice is EGM BRC/Invoice Tax payment option Integrated Tax paid on export provisional Details FIRC basis (Yes !No) Goods/ Taxable Port With Without Rate RefNo. Date Value Services HSN UQC QTY No. Date integrated Integrated Amt Date No. Date (G/S) value Code Tax Tax (%) No.

I 2 3 4 5 15A l5B 6 7 8 9 lO l I 12 13 14 15C 150 15E 15F (* Shipping Bill and EGM are mandatory; - in case of goods;

BRC/ FIRC details are mandatory- in case of Services) Place Date 169 Signature of Authorised Signatory (Name) Designation/ Status " .. .._ Statement 3:

Exports ,vithout payment of Tax:

Tax Period:

......

I Whether tax on this invoice is Invoice I Shipping biil/ Biil of Tax payment option Integrated Tax . paid on EGM BRC/ 1 export 1 provisional Details FIRC basis (Yes /No) i J .

Goods/ Taxable Port IDate Wit!) Without Ra?e Ref No. Date Value Services HSN UQC QTY value Code No. Integrated Integrated (%) Amt.

No.

Date No. Date (G/S) Tax Tax •· ·.· I 2 3 4 5 15A 15B 6 7 8 9 10 I J f? I 13 14 15C 15D ISE !SF .

-· ·_ - ;· I I I (* Shipping Bill and EGM - in case of goods are mandatory;

BRC/ FIRC details are mandatory- in case of Services) Place Date 170 Signature of Authorised Signatory (Name) Designation/ Status Statement 4:

Statement in case of Application under rule 89 sub rule 2 (d) and (e):

Refund by the supplier of SEZ/ Developer:

GSTR- I Table 5 Tax Period:

......

Invoice details Integrated Central State Ta-xi Cess Col. Col. Col. Col. Col. Col. Col.

ARE Date of Payment GSTIN/ Tax Tax UT Tax !6 17 18 19 20 21 22 Receipt Details UIN Goods/ Faxable Rate Rate Rate Rate Ref No. Date Value services HSN UQC QTY Amt Amt Amt Amt ' No. Date Date (G/S) Value (%) (%) (%) (NA) No.

1 2 3 4 5 6 7 23A 238 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 230 Col. l6: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ I SEZ developer (Yes I No) Col. 18: Tax option for supplies made to SEZ I SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes I No) Co!. 21: Whether tax on this invoice is paid on provisional basis (Yes /No) Col. 22: GS TIN of e-commerce operator (if applicable) Col. 23 CID: ARE (Application for Removal of Export) Col. 23 E: Date of receipt by SEZI Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services: Particulars of Payment Received is mandatory) 171 ,,..,, 172 GSTR 5- Table 6 Tax Period:

......

Integrated State Tax/ Cess ARE Payment lnvoicc details Tax Central Tax UT T“ .

C011 ' / Colt Col.

Col.

Date of Details 1 Gouds/ 16 17 18 19 20 Receipt .

Taxable {ate Rate Rate Rate

Date alue Sérggees HSN UQC QTY Value %) Amt.

%) Amt.

0/0) Amt.

NA) Amt.

No.

Date RefNo.

Date 1 2 3 4 5 6 21A 2lB 7 8 9 10 1213 14 15 16 I7 18 19 20 21C 21D 21E 21F 21G Col.

GSTlN/ Ul'N/ Name ofthe un registered recipient (Supplier to SEZ/ Developer) Col.

16:

POS (only ifdifferent from the location ofrecipient) Col.

17:

Whether supply made to SEZ/ SEZ developer (Yes/No) Col.

18:

Tax option for supplies made to SEZ/ SEZ developer (With Integrated Tax/ Without Integrated Tax) Col.

19:

Deemed Exports (Yes/No) Col.

20:

Whether tax on this invoice is paid on provisional basis (Yes No) Col.

21 C/D:

ARE (Application for Removal of Export) Col.

21 E:

Date of receipt by 852/ Developer (as per re warehousing certificate) Col.

21 F/G:

Particulars ofPayment Received (* In case ofGoods:

ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services:

Particulars of Payment Received is mandatory) Place Signature of Authorised Signatory Date (Name) Designation/ Status 173 Statement 5:

Statement in case of Application under rule 89 sub rule 2

(2):

Refund bv the EOU/ Recipient of Deemed Exports:

Tax Period:

......

Central State Date of Invoice details .

ntcgrated .

Tax/ UT CESS COL 20/21/22/23 ARE .

GSTIN/ State (In Tax Tax Tav Receipt Name of case of ' ColiCol.Col.

unregistered unregistered 17 18 19 State sup lier su plier) - p iDate GOOdSI Taxable p Rate Rate Rate Rate Integrated Central Tax/ alue ServtcesHSN alue UQCQTY %) Amt.

%) Amt 0/“) Amt'(NA) Amt, Tax Tax UT G/S) Tax Cess No.

Date l 2 3 4 5 6 7 24A 24B 8 9 10 ll 12 l3 14 15 16 171819 20 2] 22 23 24C 24D 24E Col.

17:

POS (only ifdifferent from the location of recipient) Col.

18:

Indicate if supply attracts reverse charge (Yes/No) Col.

19:

Eligibility oflTC as (inputs/capital goods/input services/ none) Col.

20/21/22/23:

Amount ofITC available Col.

24 OD:

ARE (Application for Removal of Export) Col.

24 E:

Date of receipt by SEZ/ Developer (as per re warehousing certificate) (* In case of Goods:

ARE and Date of Receipt are mandatory) Place Signature of Authorised Signatory Date (Name) Designation/ Status 174 Statement 6:

Statement in case oprplication filed under rule 89(2)(i) [Refund u/s 77(1) & 77(2) —Tax wrongfully collected and paidl Order Details (issued in pursuance of Section 77

(1) and

(2):

Order No:

Order Date:

ered as intra —State / inter-State transaction earlier Transaction which were held inter State/ intra-State supply subsequently GSTIN/ UIN Details of invoice covering transaction con ' Name .

Invoice details Integrated Central State Cess Place of Supply Integrated Central Tax State Tax Cess Place of Supply (in case BZC) Tax Tax Tax (only ifdifferent Tax (only ' different from the location i from the location No Date Value Taxable Amt Amt Amt Amt ofrecipient) Amt Amt Amt Amt ofrecipient) Value 175 Statement 7:

Statement in case of application filed under rule 89(2)(k) Refund on account excess a ment of tax able in Liab ty Register Sr.

No.

Tax pe ‘ cl Reference no.

of Dale of Excess amount av return filing return Integrated Tax Central State Cess Tax Tax 176 Annexure-Z See rule89(2)gm) Melts 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 ofthe 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 (i) of sub-section (8) ofsection 54 of the Act, 177 FORM-GST-RFD—OZ [See rules 90(2) & 95(2)] Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number Date of Acknowledgement GSTlN/ UlN/ Temporary lD, it‘applieable 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 Central Tax State Tax UT Tax Integrated Tax Cess Total Others Note I: The status aft/12 application can be viewed by entering ARN through <Refzind> Track Application Statue?

" 0n thefGST System Portal Note 2: It is a system generated acknowledgement and does not require any signature.

178 FORM-GST-RFD-OS [See rule 90(3)] Deficiency Memo Reference No. : Date:

<DD/MM/YYYY> To (GSTlN/ UIN/ Temporary ID) (Name) (Address) Subject: Refund Application Reference No. (ARN) ............ Dated ......... <DD/MM/YYYY> ......

— Reg.

Sir/Madam, This has reference to your‘above mentioned application filed under section 54 of the Act. Upon scrutiny ofyour application, certain deficiencies have been noticed below:

Sr No Description( select the reason from the drop down ofthe Refund application) l. <MULTI SELECT OPTION>

Other (FEXT BOX> ( any nrher reason other than the reason select/ram [he ‘reamn 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:

179 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) iiiiiiiiiiii Dated ........<DD/MM/YYYY> ......

— Acknowledgement Nor iiiiiiiiiii Dated ........ <DD/MM/YYYY>‘.H..w 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 Tax Integrated Cess No ' Tax Tax Tax i Amount of refund ' elaimed 10% of the amount claimed as refund (to be sanctioned later) Balance amount (i—ii) Amount of refund ivr .

sanctloned Bank Details Bank Account No. as v.

per application vii Name of the Bank vii Address of the Bank ' /Braneh ' IFSC vni, ‘ MICR

1x.

Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

180 FORM—GST-RFD-OS [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: ~ <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):

Date:

Central Tax State Tax UT Tax Integrated Tax Cess Net Refund amount sanctioned Interest on delayed Refund Total Details of the Bank Bank Account no as per application Name of the Bank Name and Address ofthe Bank /branch IFSC MICR Date:

Place:

To (GSTIN/ UIN/ Temporary ID) (Name) (Address) 181 Signature (DSC):

Name:

Designation:

Office Address:

FORM-GST—RFD—06 [See rule 92(1),92(3),92(4),92(5) & 96(7)] Order No.: Date:

<DD/MM/YYYY> To (GSTlN/ UlN/ Temporary ID) (Name) (Address) Show cause notice No, (lfapplicable) 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 oftlte Act */ interest on refund", Upon examination ofyour application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:

*Strike out whichever is no! applicable Sr no Description Central State UT integrated Ccss Tax Tax Tax Tax Amount of refund/interest* claimed Refund sanctioned on provisional basis (Order No, ...date) (ifapplieable) Refund amount inadmissible <<reason dropdown>> <Multiple reasons to be allowed> iii, Gross amount to be paid (1-2-3) Amount adjusted against outstanding demand (if any) under the existing law or under the Act, Demand Order No ...... dale ......

, Act Period <Multiple rows possible- add row to be given> 182 vi Net amount to be paid *Strike our whichever is not applicable ”“1, I hereby sanction an amount of [NR t0 M/s *having GSTIN under sub-section (5) ofsection 54) of the Act/under section 56 ofthe Act@ @Strike out whichever is not applicable

(21) ~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 ofthe Table abovel

(c) an amount of ----- rupees is to be adjusted towards recovery of arrears as specified at serial number 5 ofthe 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 [NR to Consumer Welfare Fund under sub-Section (...)

of Section (m) ofthe Act, .

&3. l hereby reject an amount of INR to M/s having GSTIN under subsection (...) of Section (N) of the Act.

“Strike-out whichever is not applicable Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

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

<DD/MM/YYYY> To (GSTlN/UlN/Temp.ID No.)

(Name) (Address) Acknowledgement N0. ............ Dated ,,,,,,,,, <DD/MM/YYYY>,_.....

Order for Complete adjustment of sanctioned Refund Pa rt— A Sir/Madam, With reference to your refund application as referred above and further furnishing> of information/ filing of documents against the amount ofrefund sanctioned to you has been completely adjusted against outstanding demands as per details below:

r Refund Calculation integrated Central State Tax UT Tax Cess Tax Tax Amount of Refund claimed Net Refund Sanctioned on Provisional Basis (Order No, , . date) Refund amount inadmissible rejected iii.

<<reason dropdown>> Refund admissible (i-ii~iii) 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 I under the existing law, This application stands disposed as per provisions under subsection (,..) of Section (...) ofthe Act, OR 184 Part-B Order for withholding the refund With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount ofrefund sanctioned to you has been withheld against following reasons as per details below:

Refund Order No:

Date of issuance ofOrder:

Refund Calculation Integrated Central State Tax UT Tax Cess Tax Tax i Amount of Refund Sanctioned Amount of Refund Withheld m Amount of Refund Allowed Reasons for withholding ofthe refund:

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

Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

185 FORM-GST-RFD-OX [See rule 92(3)] Notice for rejection of application for refund SCN No.: Date:

<DD/MM/YYYY> To (GSTIN/ UIN/ Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No ......

ARN ............ Dated .........<DD/MM/YYYY> ......

This has reference to your above mentioned application for refund, filed under section 54 ofthe Act‘ On examination, it appears that refund application is liable to be rejected on account ofthe following reasons:

Sr No Description (select the reasons of inadmissibility of Amount lnadmissible refund from the drop down) iii Olher{ any other reason other than the reasons memioned in ‘reason masler ') You are hereby called upon to show cause as to why your refund claim, to the extent ofthe amount specified above, should not be rejected for reasons stated above‘ D You are hereby directed to furnish a reply to this notice within fifteen days from the date of service ofthis notice.

' D 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:

186 187 Place Date FORM—GST»RFD-09 [See rule 92(3)] Reply to show cause notice Date: <DD/MM/YYYY>

1. Reference No. of Date of Notice issue

2. GSTlN/UIN

3. Name of business (Legal)

4. Trade name, ifany

5. Reply to the notice

6. List of documents uploaded

7. Verification l 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 ~—— DD/MM/YYYY Signature of Authorised Signatory Name Designation/Status 188 Signature ofAuthorised Signatory (Name) Designation/ Status FORM GST RFD—10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

1. UIN

2. Name

3. Address

4. Tax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY>

5. Amount of Refund Claim : <INR> <In Words> Amount Central Tax State Tax UT Tax Integrated Tax Cess Total

6. Details ofBank Account:

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 offurnishing FORM GSTR—ll

8. Verification I as an authorised representative of << Name of Embassy/intemational organization >> hereby solemnly affimi and declare that the information given herein above is true and correct to the best ofmy 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 0r Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.

Date: Signature of Authorised Signatoiy:

Place: Name:

Designation / Status:

189 Form GST ASMT — 01 [See rule 98(1)] Application for Provisional Assessment under section 60 LGSTIN

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 1 tax / d tax 5 of the UT commodit tax y / service i 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 the re from.

Signature of Authorised Signatory Name Designation / Status ——————— .

Date .....

190 Form GST ASMT ~ 02 [See rule 98(2)] Reference No.: Date:

To (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 << 1 5 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 A D —— Time —--Venue -—~>>.

Signature Name Designation 191 Form GST ASMT — 03 [See rule 98(2)] Reply to the notice seeking additional information l. GSTIN

2. Name 3‘ Details ofrnoticeiyide which additional Notice No‘ 7 Notice date information sought 4‘ Reply

5. Documents filed

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

Signature of Authorised Signatory Name Designation / Status Date 192 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 193 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 ofthe security furnished Sr. No. Mode Reference no. / Date Amount Name of Bank Debit entry no.

(for cash payment) I 2 3 4 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 diffcrential 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 ~~~~~~~~~~ 194 Band for provisional assessment [Rule 98(3) 2; 98(4)] l/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, l/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this.,,,..,.i,,m,,,..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 endorsedIn favour of the President/ Governor and whereas the obligor has furnlshed 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 abovewrit‘ten bond or both;

l/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;

lN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s), 195 Signature(s) of obligor(s).

Date :

Place :

Witnesses (I) Name and Address Occupation

(2) Name and Address Occupation Date Place Witnesses (I) 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)“.

196 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 lclarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization ofprovisional assessment:

<< text >> You are, therefore, requested to provide the information /documents within a period of << 15 days>> from the date ofrreceipt 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 - D —— Time «Venue ———>>, Signature Name Designation 197 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 fumished, the final assessment order is issued as under:

Brief facts # Submissionsby 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 198 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 nor / Date Amount Name of Bank Debit entry no. (for cash payment) I 2 3 4 S 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 ofAuthorised Signatory Name Designation / Status - Date — 199 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 ordcr for the following reasons:

<< text >> Therefore, the application for release of security is rejected.

Signature Name Designation Date 200 Form GST ASMT - 10 [See rule 99(1)] Reference No.: Date:

To GSTIN:

Name :

Address :

Tax period — FY. - 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 201 Form GST ASMT — 11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return l. 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— l 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 — 202 Form GST ASMT—lZ [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 203 Form GST ASMT - 13 [See rule 100(1)] Reference No.2 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.

l 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 204 Form CST 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 7 Grounds 7 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 ofthe provisions ofthe Act or the rules made thereunder.

In this connection, you are directed to appear before the undersigned on ————————— (date) at ~~~~~~~ (time) Signature Name Designation 205 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 umregistered 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 subsection (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, ifany Conclusion (to dr0p proceedings or to create demand) Amount assessed and payable:— (details at Annexure) (Amount in Rs.)

Sr No, Tax Act Tax Interest Penalty Others Total Peflod l 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 206 Form GST ASMT - 16 [See rule 100(3)] Reference No: Date:

To GSTIN/ID Name Address Tax Period — F.Y. 7 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 I 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 207 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 ofthe 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 A 208 Form GST ASMT ~ 18 [See rule 100(5)] Reference No.: Date:

GSTIN/ID Name Address ARN - Date * Acceptance or Rejection ofapplication 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:

<<I‘ext box>> Therefore, the application filed by you for withdrawal of the order is hereby rejected.

Signature Name Designation 209 Form GST ADT — 01 [See rule 101(2)] Reference No: Date:

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 65.1 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 ofthe 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 ............................

210 Form GST ADT — 02 [See rule 101(5)] Reference No.: Date:

Name ........................................

Address .......................................

Audit Report No. ........... dated ........

Audit Report under section 65(6) Your books of account and records for the FY ................ has been examined and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings are as under:

Short payment of Integrated tax Central tax State /UT tax Cess Tax Interest Any other amount [Uploadpdffile 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 iiiiiiiiiiiiiiiiiiiiiiiiiiii 211 Form GST ADT - 03 [See rule 102(1)] Reference No: Date:

Name ..........................................

Address ........................................

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

Communication to the registered person for conduct of special audit under section 66 Whereas the proceedings ofscrutiny 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 ............................

212 Form GST ADT — 04 [See rule [02(2)] Reference No.: Date:

To, GSTlN .....................................

Name .........................................

Address ........................................

Information of Findings upon Special Audit Your books of account and records for the FY................ 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 thc findings/discrepancies are as under:

Short payment of Integrated tax Central mx State /UT tax Cess Tax Interest Any other Enount 41 [Uploadpdffile 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 ofthe Act.

213 Signature ..

Name .....

Designation .........

Form CST ARA —01 [See Rule 104(1)] Application Form for Advance Ruling GSTIN Number, if any/ User-id Legal Name of Applicant Trade Name of (Optional) Applicant Status ofthc Applicant [registered /un-registcred] Registered Address / Address provided whilc obtaining user id Correspondence address, if different from above Mobile No. [with STD/18D code] Telephone Not [with STD/ISD code] Email address

10. Jurisdictional Authority <<name, designation, addrcss>> ll. it Name of Authorised representative Optional ti. Mobile No. iiir Email Address

12. Nature of activity(s) (proposed / present) in respect ofwhich advance ruling sought A Category I) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depon Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ El-l'l‘l’ SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) (Provision for file attachment also) lssue/s on which advance ruling reqtiircd (Tick whichever is applicable) :-

(i) classification of goods and/or services or both D

(ii) applicability of a notification issued under the provisions of the Act

(iii) determination of time and El value of supply of goods or services or both ‘

(iv) admissibility of input tax El credit of tax paid or deemed to have been paid

(v) determination of the liability to El pay tax on any goods or services or both

(vi) whether applicant is required El to be registered under the Act

(vii) whether any panicular thing El done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term

14. Question(s) on which advance ruling is required

15. Statement of relevant facts having a bearing on the questio'n(s) raised, 16, Statement containing the applicant’s interpretation of law and/or facts, as the case may be in respect ofthe aforesaid question(s) (Le, applicant’s View point and submissions on issues on which the advance ruling is sought).

17. I hereby declare that the question raised in the application is not (tick) . I a, Already pending in any proceedings in the applicant’s case Under any of the provisions ofthe Act b, Already decided in any proceedings in the applicant‘s case underany ofthe provisions ofthe Act

18. Payment details Challan Identification Number (CIN) 7 Date - VERIFICATION I (name in full and in block letters), son/daughter/wife of Place Date do hereby solemnly declare that to the best ofmy 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 this application and verify it.

(designation) and that I am competent to make Signature Name of Applicant/Authorised Signatory Designation/Status

2.15 Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks l Advance Ruling No.

2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTlN / User id ofthe appellant 4 Legal Name ofthe appellant.

5 Trade Name of the appellant (optional).

6 Address ofappellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number ofthe appellant 9 filurisdictional officer / concerned officer 7 10 Designation ofj urisdictional officer/ concerned officer 1 1 Email Address ofjurisdictional officer / concerned officer 12 Mobile number ofjurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No

14. The facts ofthe case (in brief)

15. Ground of Appeal

16. Payment details Challan Identificaiion Number (ClN) — Date — Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place> may be pleased to:

a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above;

b. grant a personal hearing; 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.

216 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 (designation) and that I am competent to makeapplication in my capacity as this application and verify it.

Signature Place Name of Appellant/Authorised Signatory Designation/ StatusDate 217 Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks l Advance Ruling No.

2 Date of communication ofthe advance ruling DD/MM/YYYY 3 GSTlN, ifany / User id ofthe person who had sought advance ruling 4 Legal Name ofthe person referred to in serial number 3.

5 Name and designation ofjurisdictional officer / concerned officer 6 Email Address ofjurisdictional officer/ concerned officer 7 Mobile number ofjurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes Yes/No to be heard in person?

9. Facts ofthe case (in brief)

10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place> may be pleased to:

' a. set aside/modify the impugned advance‘ruling passed by the Authority for Advance Ruling as prayed above;

b. grant a personal hearing; 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 (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 I 7 Signature Place Name and designation of the concerned officer/ jurisdictional officer Date 218 9°89??S“E":“ Form GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority GSTIN/ Temporary ID/UlN - Legal name of the appellant - Trade name, if any — Address - Order no. - Designation and address ofthe officer passing the order appealed against - Date ofcommunication ofthe order appealed against - Name of the authorised representative — Order date — 9‘ Details ofthe case under dispute -

(i) Brief issue ofthe case under dispute —

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

(iii) Period of dispute-

(iv)Amount under dispute:

Description Central tax State/ UT tax Integrated Cess 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 l 1. Statement of facts:—

12. Grounds ofappeal:-

13. Prayer:—

14. Amount of demand created, admitted and disputed Particulars Particulars Central State/ Integrated Cess Total amount of demand/ tax UT tax refund tax Alnount a) Tax/ Cess < total 0f > < total (01:22:31 b) Interest :

total > (A) c) Penalty < total 219 > d) Fees < total > e) Other < total Charges > a) Tax/ Cess :

fetal Amount b) Interest :

total of demand 5) Penalty :

total < total > admitted < total (B) d) Fees > e) Other < total charges > a) Tax/ Cess :

total Amount b) Interest :

total of .

demand 5) Penalty :

total <1:tal disputed ' < total (C) d) Fees > e) Other < total charges >

15. Details of payment of admitted amount and pre-depositz-

(a) Details of payment required Particulars Cent ral tax S tate/ UT tax Inte grat ed tax Total amount Tax/ Cess Interest a) Admitted amount Penalty Fees Other < total 220 charges > b) Pre—deposit < (10% of Tax/ Cess total disputed tax) >

(b) Details of payment of admitted amount and pre-deposit (pre—deposit 10% ofthe disputed tax and cess) Sr. Description Tax Paid through Debit Amount of tax paid N. a bl C l/ C d't t .o p ya e 351 re x en ry no Central State/UT Integrated CESS Ledger lflX tax tax I 2 3 4 5 6 7 8 9 1 Integrated Cash Ledger ' tax Credit Ledger Cash Ledger Credit Ledger

2. Central tax 3 State/UT Cash Ledger I tax Credit Ledger Cish Ledger

4. CESS Credit Ledger

(0) Interest, penalty, late fee and any other amount payable and paid Sr. Descriptio Amount payable Debi Amount paid N tO n Integrate Centra State/U CES entry Integrate Centra State/U CES d tax 1 tax T tax S no d tax I tax T tax S l 2 3 4 5 6 7 8 9 10 l l

1. Interest

2. Penalty

3. Late fee Others 4‘ (specify)

16. Whether appeal is being filed after the prescribed period - Yes /No

17. lf‘Yes’ in item 177

(a) Period ofdelay 7

(b) Reasons for delay — Verification D I, < >, liereby 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:

221 Date: .

Name ofthe Applicant:

222 Form GST APL -— 02 [See rule 108(3)] Acknowledgment for submission of appeal <Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date > Your appeal has been successfully filed against < Application Reference Number > Reference Number— Date of filing- Time offiling- Place of filing— Name of the person filing the appeal- Amount of pre«deposit—

7. Date of acceptance/rejection of appeal»

8. Date of appearance— - Date:

Time:

9. Court Number/ Bench Court: Bench:

Place:

Date:

Name:

Designation:

On behalfoprpellate Authority/Appellate Tribunal/ Commissioner/ Additional or Joint Commissioner 223 I‘J 9"»wa Form GST APL - 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 Name and designation of the appellant Name— Designation- Jurisdiction— State/Center- Name ofthe State- GSTIN/ Temporary lD /UIN- Order no. Date— Designation and address of the officer passing the order appealed against- Date ofcommunication oftlie order appealed against— Details of the case under dispute—

(i) Brief issue ofthe 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 tax tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Statement of facts- Grounds of appeal— Prayer- . Amount ofdemand in dispute, if any — 224 Particulars of demand/refund, if any Particulars Central State/UT Integrated Cess Total tax tax tax amount a) Tax/ < total Cess > < b) Interest Amount total > of demand < < c) Penalty total total created, .

> > if any < A( ) d) Fees total > e) Other < cha‘ total iges > a) Tax/ < total Cess > < b) Interest total > Amount — under < < d" c) Penalty total total Ispute > > (B) < d) Fees total > e) Other < charges total > Place:

Date:

225 i_nature Name ofthe Applicant Officer:

Designation:

Jurisdiction:

Form GST APL — 04 [See rules 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. - Date of order -

1. GSTIN/ Temporary ID/UIN -

2. Name ofthe appellant—

3. Address ofthe appellant-

4. Order appealed against— Number Date—

5. Appeal no. Date-

6. Personal Hearing—

7. Order in brief- 81 Status oforder— Confirmed/Modified/Rejected

9. Amount of demand confirmed:

Particul Central tax State/UT tax Integrated tax Cess Total ars Disput Determi Disput Determi Disput Determi Disput Determi Disput Determi ed ned ed ned ed ned ed ned ed ncd 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) lntere St C) Penah Y d) Fees 6) Other s f) Refun d Place:

226 Date:

< Name ofthe Appellate Authority /Tribunal/ Jurisdictional Officer> Designation:

Jurisdiction:

227

1. GSTIN/ Temporary ID /U Name of the appellant - Address ofthe appellant — Order appealed against- .°°.\7.°‘,U‘3>E‘JE"

(i) Briefissue of the case under dispute Form GST APL — 05 [See rule 110(1)] Appeal to the Appellate Tribunal IN- Name of the representative — Details ofthe case under dispute:

Numbe r- Date of communication ofthe order appealed against — Date— Name and Address of the Authority passing the order appealed against »

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

(iii) Period ofdispute

(iv) Amount under dispute:

Description Central tax State/ UT Integrated Cess tax tax a) Tax/ Cess b) Interest 0) 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 I 1. 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 228 V a) Tax/ < total Cess > < b) Interest total Amount > demanded/ < < rejected >, c) Penalty total total if any > > (A) < d) Fees total > e) Other < 1 total c targes > a) Tax/ < C total ess > < b) Interest total > Amount < < d‘lndetr c) Penalty total total lsgu e > > ( ) < d) Fees total > e) Other < | total c targes > a) Tax/ < C total ess > < b) Interest total > Amount < < admitted C) Penalty total total (C) > > < d) Fees total > e) Other < total charges > ;

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

(a) Details of amount payable :

229 Particulars Central State/UT Integrated Cess Total amount tax tax tax < Tax/ Cess total > < Interest total > Ad ' d < a) mitte Penalty total amount > < < toial Fees total > Other < h total c arges >- 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 ’I‘ax Paid through Debit Amount of tax paid ‘ bl C h/ d't tNo paya e aiedng l egory Integrated Central State/UT CESS ‘ tax tax tax I 2 3 4 5 6 7 8 9 Integrated C6511 Ledger 1- tax Credit Ledger Central C3511 WE” 2- tax Credit Ledger State/UT Cas" Lef‘g” 3‘ tax Credit Ledger Cash Ledger 4, CESS Credit Ledger

(0) Interest, penalty, late fee and any other amount payable and paid:

Si: Description Amount payable Debit Amount paid No‘ entry , ‘ Integrated Central State/UT CESS no.

Integrated Central State/U I CESS tax tax tax .

tax tax tax [ 2 3 4 5 6 7 8 9 10 l l 230 Interest Penalty Late fee Others eci Verification D l, < >, 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:

i_nature Name ofthe Applicant:

Designation /Status:

231 Form GST APL — 06 [See rule 110(2)] Cross—objections before the Appellate Tribunal under sub-section (5) ofsection 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— 71 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 ofthe'case under dispute—

(i) Brief issue ofthe 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— 1 1 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— 13 Whether the decision or order appealed against involves any question relating to 232 place of Yes supply - 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) GSTlN/UIN/TemporalyID—

(iv) Amount involved:

Head Tax Interest Penalty Refund Total Integrated tax Central tax State/UT tax C655 15 Details ofpayment Head Tax Interest Penalty Refund Total Central lax StathT [3X Integrated [EX Cass Total In case ofcross-objections filed by the Commissioner State/UT tax/Central tax:

(i) Amount oftax demand dropped or reduced for the period ofdispute 233 (1]) Amount ofinterest demand dropped or reduced for the period ofdispute

(m) Amount of refund sanctioned or allowed for the period ofdispute (iV) Whether no or lesser amount imposed as penalty TOTAL 17 Reliefs claimed in memorandum ofcross -objections.

18 Grounds ofCross objection Verification I, the respondent, do hereby declare that what is stated above is true to the best of my information andbeliet‘.

Verified today, the day of 20.“ Place:

Date Name ofthe Applicant/ Officer:

Designation/Status of Applicant] officer:

234 Form GST APL — 07 [See rule 111(1)] Application to the Appellate Tribunal under sub section (3) of Section 112 1‘ Name and Designation ofthe appellant |\) GSTIN/ Temporary ID /UIN- Appellate Order no.

Jhw against- Date— Name:

Designation Jurisdiction State / Center — Name ofthe State:

5‘ Date ofcommunication of the order appealed against-

6. Details ofthe case under dispute:

(i) Brief issue ofthe case under dispute-

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

(iii) Period ofdispute-

(iv) Amount under dispute:

Designation and Address of the Appellate Authority passing the order appealed Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other cha rges 7‘ Statement of facts- 8V Grounds ofappeal- 9‘ Prayer- 235

10. Amount demanded, disputed and admitted:

Particulars Particulars Centr State/ Integ Cess Total amount of a1 tax UT rated demand, if tax tax any a) Tax/ Cess < total > b) Interest < total Amount of > demand 0) penalty < total < created, 1f > total any d) Fees < total > (A) > e) Other < total charges > a) Tax/ Cess < total > b) Interest < total > Amount under 0) Penalty < total < t u > total drspute l > (B) d) Fees < [:ta 6) Other < total charges > Place:

Date:

236 Name of the Officer:

Designation:

Jurisdiction:— 99°>1995>PJ IO.

12.

13.

Form GST APL — 08 [See rule 114(1)] Appeal to the High Court under section 117 Appeal filed by -----------------------Taxable person / Government of <--> GSTIN/ Temporary lD/UIN— Name of the appellant/ officer— Permanent address of the appellant, if applicable~ Address for communication- Order appealed against Number Date- Name and Address of the Appellate Tribunal passing the order appealed against» Date of communication ofthe order appealed against- Name of the representative Details ofthe case under dispute:

(i) Brief issue of the case under dispute with synopsis

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

(iii) Period ofdispute

(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 ofseized goods Statement of facts Grounds of appeal Prayer Annexure(s) related to grounds of appeal 237 Verification l, < >, 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:

ESiénatureE’ Name:

Designation/Status:

238 Form GST TRAN -1 [See rule 117(1),118,119& 120] Transitional lTC / Stock Statement GSTIN - Legal name ofthe registered person - .

Trade Name, if any - v—ioim 4.

Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been fumished:- 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 l) and Section 140(4)(a)) 31‘ not Registration not 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 wi 1 transitional and Service Tax) Column no.

3 provisions l 2 3 4 \o in Total

(b) Details of statutory forms received for which credit is being carried forward Period:

1“ Apr 2015 to 30‘h 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 239 l Total(c) Amount oftax credit carried forward to electronic credit ledger as State/UT Tax (For all reaistrations on the same PAN and in the same State) Balance of C Forms F Forms l-l/l Forms lTC ofVAT Difference Turnover Registration and [Entry Turnover for tax Turnover for lTC reversal for which Transition No.

in Tax] in last which forms payable which forms Tax payable relatable to forms Tax payable lTC 2- existino law return Pending on

(3) Pending on

(5) [(3) and]

(5) Pending on

(7) (4+6-7+9) l 2 3 4 5 6 8 9 10 l44

Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140

(2))

(21) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr lnvoice / lnvoice/ 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 avaiied unavailed under no.

Date under existing under existing partially availed existing under existing existing law law law Value Duties and law law (admissible as lTC of taxes paid central tax) (9-I0) ED/ SAD CVD I 2 3 4 5 ‘ 6 7 9 10 l 1 Total 240

(b) Amount ofunav ‘led inpm 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.

lnvoice/ Invoice / Supp er’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 under existing Value Taxes paid VAT Credit under existing law law (admiss‘ le as lTC of law [and ET] existing State/UT tax) (8-9) law I 2 3 5 6 7 8 9 10 Total

Details ofthe inputs held in stock in terms of sections 140(3), l40(4)(b), 140(5) and 140(6)

(21) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed tinder Table 5(a) (under sections 140(3), l40(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 Qtyi Value Eligible Duties paid on such inputs 1 2 3 4 5 6 7A Where duty paid invoices are available InputsInputs cont ed in semi-finished and finished oods | l l l 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) — Credit in terms ofRule 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 241 L 1 2 | 3 4 UI :

I 5

(c) Amount ofVAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment oftax 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 lnput tax credit j Description Unit Qty Value VAT [and Entry Tax] paid Claimed under earlier to exempt sales not cla med admissible as law under earlier law SGST/UTGST 1 1 2 3 4 5 6 7 g 8 ”inputsInputs contained in semi-finished and finished goods 1 l T’ ((1) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule l 17

(4)) (To be there only in States having VA T at single point) Details of inputs in stock j Description Unit Qty Value Tax paid 1 2 3 4 5 l7 Details ofdescription and quantity ofinputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required.

’

Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))

81.

No Registration no.

Tax period to Date offiling of Balance eligible GSTIN of receivers Distribution documen ITC of CENTRA under existing which the last the return cenvat credit (same PAN) of lTC of /invoice TAX transferred law (Centralized) return filed under specified in carried forward in CENTRAL TAX .

No.

Date the emstmg law Column no.

3 the said last pertains return 1 2 3 4 5 6 7 3 9 7 242 Total

10‘ a.

Details of goods sent to job»worker and held in his stock on behalf of principal under section 141 Details of goods sent as principal to the job worker under section 141 Details of go Details ot‘go Srv Challan Challan Type of goods Details of goods with jobworker No No.

date (inputs/ semi-finished/ finished) HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTIN oflob Worker:

ifavailable Total ods held in stock as job worker on behalfofthe principal under section 141 Sr.

No Challan Challan Type of goods Details ofgoods with job» worker No.

Date (inputs/ semi-finished/ finished) HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTlN of Manufacturer i Total Details of goods held in stock as agent on behalf of the principal under section 142

(14) aft/re SGSTAL‘I Details of goods held as agent on behalf of the principal ' Srv GSTlN of Principal Deta s ofgoods with Agent No.

Description Unit Quantity Valuc Input Tax to be taken 1 2 3 4 5 6 7 ods held by the agent 243 Sr.

GSTIN of Principal Del 5 of goods with Agent No.

Description Unit Quantity Value lnput Tax to be taken 1 2 3 4 5 6 7 ll.

Details of credit availed in terms of Section 142 (ll

(c)) Sr.

no.

Registration No of Service Tax Invoice/docu lnvoice/ Tax Paid VAT paid Taken as SGST Credit or VAT Registration No.

merit no.

document date Service Tax paid as Central Tax Credit 1 2 3 4 5 6 7 L Total

12.

Details of goods sent on approval basis six months prior to the appointed day (section 142(1 2)) Sr Document Document GSTIN no.

of Name 84 addre Details ofgoods sent on approval basis No.

no.

date recipient, (ifapplicabl of recipient HSN Description Unit Quantity Value “T 1 2 3 4 5 6 7 ”z 9 10 Total .

244 Verification (by authorised signatoty) 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 ofAuthorised Signatory Date Designation /Status 245 Form GST TRAN - 2 [See Rule 117(4)] \ GSTIN — Name of Taxable person — Tax Period:

month .......

year .........

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.

amt“?

Opening stock for the tax period Outward supp] made Closing balance l-lSN (at 6 digit A Central lntegrated lTC level) UH“ Qt)" Qty Value Tax Tax allowed Q‘y l 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 supfly made Closing balance lTC V .

llowed HSN (at 6 digit V lntegrate a :

level) Unit Qty.

Qty Value State Tax d tax Qt) ] 2 3 4 5 6 7 8 9 Verification (by authorised signatory) l 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 ofAuthorised Signatory ............................

246 Date Designation /Status..

By order and in the name of the Lt.

Governor of the National Capital Territory of Delhi, (5.

Gupta) Dy.

Secretary VI (Finance) No.F3(13)/Fin(Rev-l)/2017-18/DS-VI/ 356 Dated:

36 C-(l 9' Copy forwarded for information to:- .

The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the not (Extraordinary) in today’s date.

The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi 3 The Principal Secretary to the Hon’ble Chief Minister, Government ofNCr of Delh', Delhi Sachivalaya, LP Estate, New Delhi .The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, LP.

Estate, New Delhi .

The Commissioner, Value Added Tax, Vyapar Bhawan, l.P.

Estate, New Del i

The Secretary to Finance Minister, Govt.

of NCT of Delhi, Delhi Sachivalaya, LP.

Estate, New Delhi

The PA to the Leader of Oppo ' n, 29, Delhi Legislative Assembly, Old Secretariat, Delh', n in Delhi Gazette Part-IV

The Ad nal Secretary (Law), Government of NCT of Delhi, Del Sachivalaya, LP.

Estate, New Del i

OSD to Chief Secretary, Government of NCT of Del i, Delhi Sachivalaya, i.P.

Estate, New Delhi

10.

Guard File.

(5.

Gupta) Dy.

Secretary VI (Finance) .

_ 247

Section 137: Tenure of Authority

Where this provision sits

Find the provision, not just read it

Act	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section	137
Marginal note	Tenure of Authority
Jurisdiction	Union territory of Delhi
Status	In force as published by the source