In FORM GST APL-01 of the said rules,–
(a) for clause 15, the following clause shall be substituted, namely:- “15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required Particulars Centr al tax State/ UT tax Integr ated tax Cess Total amount a) Admitted amount Tax/ Cess < total > < total > Interest < total > Penalty <total > Fees < total > Other charges < total > b) Pre-deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs.
50 crore in respect of IGST and Rs. 25 crore in respect of cess) Tax/ Cess < total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) Sr.
No.
Description Tax payable Paid through Cash/ Credit Ledger Debit entry no.
Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9
1.
Integrated tax Cash Ledger Credit Ledger
2. Central tax Cash Ledger Credit Ledger
3.
State/UT tax Cash Ledger Credit Ledger
4. CESS Cash Ledger Credit Ledger “DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature Name – Designation / Status”.
8
(c) Interest, penalty, late fee and any other amount payable and paid Sr.
No.
Description Amount payable Debit entry no.
Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11”;
1. Interest
2. Penalty
3. Late fee
4.
Others (specify)
(b) after clause 17, the following shall be inserted, namely:- “18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7”.
Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))]