15 cgst sgst 83 dt 2017-08-05-435 Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	State of Madhya Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

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wale 435 | area, wire, feta 5 ame 2017-—-aTayt 14, wa 1939 auiisaa ae Taunt Tae, Fea Waa, UTTTCT Bhopal, the 5" August 2017 No. F-A 3-40-2017-1-V(83).—In exercise of the powers conferred by Section !64 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, mekes the following further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:— AMENDMENTS In the said rules —

1. In rule 44,—~

(1) in sub-rule (2), for the words “integrated tax and central tax". the wrods “cetral tax, State tax, Union territory tax and integrated tax" shall be substituted:—

(2) in sub-rule (6), for the words and letter "IGST and CGST", the words “central tax, State tax, Union territory tax and integrated tax" shall be substituted, 869 870 “ Feayesr waa, eae 5 SRT 2017 2 in mule 96, in clause (b) of sud-rule (1 1), and in sub-rule (3), for the words, letters and figures, “FORM CSTR 3", the words, letters end figures “FORM GSTR 3 or FORM GSTR-3B, as the case may be:” 7 He shall be substituted:

5. after rule 96, the following mule shall e added, namely:

“Osa, Refund of iutegrated lax paid on export of goods or services under bund or Letter of Uncertekme.- (1; Any registered person availing the option to supply goods cr services for export without payment of invegrated tax shall furnish, prior to export, a bond cv a Letter of Undertaking in FORM GST RFD-L1 to the jurisdictional Conimissioner, binding himself to pay the tax due along with the interest specified! under sub-section (2) of section SQ within a period Qin fa) fitieen cavs after the expiry of three months from the daze of issue of the invoice for export, ifthe goods are not exported out of India; or

(0) fieen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for expert, if the payment of such services is not received by the exporter i in convertible foreign exchange

(2) The details of the caren invoices contained m FORM GSTR-1 furnished on the commen portal sh hall be electronically transmitted to.the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system,

(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the suid sue-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.

(4) The export as allowed under bond or Leiter o: f Undertaking withdrawn in terms of sub-rule

(3) shall be restored immediately when the registered person pays the amount due.

(5) “The Government, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond.

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(6) The provisions of subrule (0) shall apply. sadarls prutaniis, in vespect of zero-rated supply of goods or services or both to a Special economic Zone developer or a Special Economic Zone unit without payment of integrated tax“:

in rule 117, in sub-rule (1), for the words “the amount of input tax credit”, the werds “the amount of d.

input tax credit of eligible duties and taxes. as defined in Explanation 2 to section 140,” shall be substituted;

5. in rule 119, - Q)) in heading, for the word “agent”, the words “job- worker/agent” shall be substituted: and

(2) for the words "provisions of sub-section 14 of section 142", the words and figures ” provisions of section 14] or sub-section (14) of section 142" shall be inserted ;

6. after rule 138, the following Chapters and rules shall be added, namely:- “Chapter —- XVII Inspection, Search and Seizure

139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS- Olawhorising any other officer subordinate to hin to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things Hable to confiscation.

(2) Where any goods, documents, books or things are hable for scizure under sub-section (23 of section 67, the proper officer or an authorised officer shal] make an order of seizure in FORM GST INS-02.

(3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deai with the goods or things except with the previous permission of such officer.

(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall nol remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

(S) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, imeralia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.

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140. Bond and security for release of seized goods,-(1)The seized goods may be released on a” provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 und furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penally payable.

les under the provisions of this Chapter, the “applicable tax” tax, as the case may be and the cess, 2017 (15 of 20171.

Explanation.- For the purposes of the ru shalt include central tax and State tax or central tax and the Union territory if any, payable under the Goods and Services Tax (Compensation to States) Act, were released provisionally fails to produce the goods at the

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

141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shail be released forthwith, by an order in FORM GST INS- 08, on proof of payment. ,

(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.

CHAPTER - XVIII DEMANDS AND RECOVERY

442. Notice and order for demand of amounts payable under the Act- (1) The proper officer shall serve, along with the .

(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection 76, a summary thereof electronically in FORM GST DRC-OL, section (2) of

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.

(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section

(3) of section 76 shall be in FORM GST DRC-06.

(S)A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or subsection (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

(6)The order referred to in sub-rule (5) shall be treated as the notice for recovery.

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(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.

143. Recovery by deduction fram any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer 10 deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. ,

Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a loca! authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Governmeat of a Union territory or a local authority, 144, Recovery by sale of goods under the control of proper officer.- (1)Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-acction (1) of scction 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.

(2)The said goods shall be sold through a process of auction, including e-auction, for which a notice shall he issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.

(3)The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): :

Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.

(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner spec.:fied by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.

(5)The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.

(6)}Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.

(7) The proper officer shal] cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.

145. Recovery from a third person.-(1)The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of scetion 79 (hereafter referred to-in this rule us “the third person”), @ notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. :

(2)Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the Hability so discharged.

146. Recovery through execution of a decree, etc. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 6 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.

147. Recovery by sale of movable or immovable property.-(1)The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any 870(4) Feagesy woras, feat 5 seed 2017 transaction with regard to such movable and immovable property as may be required for the recovery af the amount due:

Provided that the attachment of eny property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.

(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority er Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.

(3)Where the property subject to the attachment or distraint under sub-rule ( 1) is-

(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale;

(b)a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself o: an officer authorised by him.

(4)The property attached or distraincd shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and ihe purpose of sate.

(5} Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.

(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successfill bidder fails to make the payment of the full amount, as the case may be.

(7)The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):

Provided that where the goods are of perishable or hazardous nature or where the expenses o? keeping them in custedy are likely to exceed their value, the proper officer may sell them forthwith.

(8)Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property js not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit.

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

(10)Where, upon investigation, the proper officer is satisfied that, for the reason stated in the clann or objection, such property was not, on the said date, in the possesston of the defaulter or of any other person on his behalf or tbat, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.

(1 1) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.

Heqyest Tora, fea 5 erst 2017 870 (5)

(12)The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of filteen days from the date of such aotice and after the said payment is 1 GST DRC-12 specifying the details of the property, date of transier, made, he shall issue a certificate in FORM the details of the bidder and the amount paid and upon issuance of such certificate, the righis, title and interest in the property shall be deemed to be transferred to such bidder:

Providedthat where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder.

e in respect of the transfer of the property specified in

(13) Any amount, including stamp duty, ax or fee payab!

such property is transferred.

sub-rule (12), shail be paid to the Government by the person fo whom the tifle in he amount under recovery, including any expenses meurred on the process of

(14)Where the defaulter pays th le (4), the proper officer shall cancel the process of auction recovery, before the issue of the notice under sub-ru and release the goods.

hall cancel the process and proceed for re-auction where no bid is received or the

(15)The proper officer s lack of adequate participation or due to low bids.

auction is considered to be non-competitive due to

148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.

149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shal] depute sufficient number of police officers for providing such assistance.

151, Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share ina corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FOKM GST DRC-16prohibiting.-

(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer;

(b) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;

(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.

(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be déemed as paid to the defaulter.

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152. Attachment of property in custody of courts or Public Officer.-\“here lie property to be attached is of attachment to such court in the cusiedy of any court or Public Officer. the proper officer shall send tne order or officer. requesting that such property, and any interest or dividend beconeng payable thereon, may be held ull the recovery of the amount payable.

(1) Where the property to be attached consists of an interest

153. Attachment of interest in partnesship.- ‘Yicer may make an order charging the of the defaulter, being a partner, in the parinership property, the proper of share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or aceruing. and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require.

(2) The other partners shall be at liberty at any time to red directed, to purchase the same.

eem the interest charged or, in the case of a sale being ale of goods and movable or immovable property.-The amounts so

154. Disposal of proceeds of s able or immovable property, for the recovery of dues from a defaulter realised from the sale of goods, mov shall,-

(a) first, be appropriated ayainst the administrative cost of the recovery process:

(b) next, be appropriated against the amount to be recovered;

(e) next, be appropriated against any other amount due from the defaulter under the Act or ihe Integrated Goods and Services Tax Act, 201 7er the Union Territory Goods and Services Tax Act. 2017 orranyrOrmne Siale Giaods and Services Tax Act. B23 and the rules made thereunder: and (ad any balance, be paid to the defaulter.

155. Recovery through land revenve authority.-Where an amount is 10 be recovered in accordance with (47 of section 79, the proper officer shall send a certificate ta the her officer authorised in this behalf in FORM GST ficate as if it were an arrear of the provisions of clause (¢) of sub-section Collector or Deputy Commissioner of the district or any ot DRC- 18 to recover. from the person concerned, the amount specified in the certi fand revenue.

156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions uf clause (1) of sub-section (1) of secuon 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.

157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

158. Payment of tax and ofher amounts in instalments.-(])On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accerdance with the provisions of section 80, the Commissioner shall cail for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.

(2)° Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments. not exceeding twenty-four, as he may deem fit.

(3) The facility referred to in sub-rule (2) shall not be allowed where-~ Hequear woraa, foal 5 ane 2017 870 (7)

(a) ihe taxable person has already deiauted on the payment of any amount under the Act or the Integrated Goods and Services Tas 201 7or the Union Territory Goods and Services Tax Act 2017 or any of the State Goods and Se!

ices Tax Act. 2017.for which the recovery process is on; v4

(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Aci, 2017;

159, Provisional attachment of property.-(!) Where the Commissioner decides to attach any property.

including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.

(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property.

which shall be removed only on the written instructions from the Commissioner to that effect.

(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shail be released forthwith, by an order in FORM GST DRC- 23, on proof of payment.

(4) Where the taxable person fails to pay the amourt referred to in sub-rule (3) in respect of the said property of perishuble or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusied against the tax, interest, penalty, fee or any other amount payable by the taxable person.

(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to ihe effect that the property attached was or is not liable to attachment, and the Commissioner may, afier affording an opportunity of being heard to the person filing the objection. release the said property by an order in FORM GST DRC- 23. /

(6) The Commissioner may, upon being satisiied that the property was, or is ne longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.

160. Recovery from company in lquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shal! notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.

161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.

Chapter - XIX Offences and Penalties

162. Procedure for compounding of offeaces.-(1)An applicant may, either before or after the institution of prosccution, make an application under sub-section (1) of section 138 in FORM GST CPD-O1 to the Commissioner for compounding of an offence.

(2) On receipt of the application, the Commissioner shall call for a report jrom the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.

GB) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-62, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating 10 the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.

870(8) Fea wos, fal 5 SRT 2017 @ The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds ef such rejection.

(5) Theapplication shail not be allowed unless the tax, interest and penalty liable to be paid have beer paid in the case for which the application has becn made.

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

(7) In case the applicant: fails to pay the compounding amoun' within the time specified in subrule (6), the order made under sub-rule (3) shall be vibiated and be vaid.

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

7. afer form “OSTTRAN-2", the following formg shail be added, namely:

“FORM-GSTRED- OF [Ser vate 89h} Application Jor Refund Select: Registered / Casual’ Unregistered Non-resident laxable person & 1, GSTEN/Temporary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

5. Tax Period: Fram <DD/MM-YY> To <DD/MM’Y Y>

6. Amount of Refund Claimed:

‘Oihers | Total “penalty; Fees ' | Central Tax | State /UT Tax i Integrated Tax Cess Yotal

9. Grounds of Refund Claim: (scleet from the drop down:

a. Excess balance in Electronic Cash Iedger b. Exports of services- With payment ef Tax Exports of goods / services- Without payment of Tax, ie., ITC accumulated d. On account of assessment/provisionel assessment/ appeal’ any other order i. Select the type of Order Assessment’ Provisional Assessment’ Appeal! Others ii, Mention the following detais:

1. Order No

2. Order Date <calendar>

3. Order Issuing Authority

4. Payment Reference No. (of ihe amount lo be claimed as refund) Cf Order is issued within the xystem, then 2, 3,4 will be auto populaied) e. ITC accumulated due to inverted tax structure (clause (1) of proviso te section 54(3) f On account of supplies made to SEZ unit! SEZ Developer or Recipient of Deemed Exports (Select the type of supplier! recipient) 1, Suppiies to SEZ Unit

2. Supplies to SEZ Developer

3. Recipient of Decmed Exports HeAMeS Woras, fea § arred 2017 870 (9) ’g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer h. Tax paid on a supply which is no provided, either wholly or partially, and for which invoice has not been issued Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) Details of Bank Account (fo be auto populated from RC in case of registered taxpayer) Bank Account Number Name of the Bank Bank Account Type Name of account holder Address of Bank Branch IFSC MICR r o m e o oe Pp - 9, Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No[_] C] DECLARATION I hereby declare that the goods exported are not subject to any export duty. | also declare that 1 have not availed any drawback on goods or services or both and that 1] have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature Name ~ Designation / Status DECLARATION Thereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies.

Signature Name — Designation / Status $70(10) Heayes! tora, feat 5 sre 2017 DECLARATION I hereby dectare that the Special Economic Zone unit /the Spectai Economic Zone developer has not availed of the input tex credit of the tax paid by the cpplicant, covered under this refund claim.

Signature Name ~ Designation / Status SELF- DECLARATION.

VWe _ (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been. passed on to, any other person.

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

10, Verification VWe <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

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

Place Signature of Authorised Signatory Date (Name) Designation/ Status 870 (11) Heyes Word, fess 5 spre 2017 ‘ U L S D PUD [-YISH iuoif payojndod -omnn ag [Joys Diop ayyajoN ot gl vl ct al Lk Ol 6 8 £ 9 $ £ z { NBL XeL .

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a d A punjay te V u n u 9 7 24S 870(18) Fee wos, fess 5 aed 2017 Annexure-2 Certificate This is 10 certify that in respect of the refund amounting to INR <<>> -------------- (in words) claimed by M/s --- (Applicant’s Name) GSTIiN/ Temporary [D------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (1) of sub-section (8) of section 54 of the Act.

Aeauesy waa, festa 5 sere 2017 $70 (19) FORM-GST-RFD-02 [See rules90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number Date of Acknowledgement GSTIN/ UIN/ Temporary ID, if applicable Applicant’s Name Form No.

Form Description Jurisdiction (tick appropriate) Centre State/ Union Territory:

Filed by Refund Application Details Tax Period ‘Date and Time of Filing Reason for Refund Amount of Refund Claimed:

Total Tax Interest Penalty Others Central Tax State /UT tax Integrated Tax Cess Total Note 1; The status of the application can be viewed by entering ARN through <Refund> Track Application Status” on the GST System Portal.

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

870(20) Feet Woras, feaip 6 SPT 2017 FORM-GST-RFD-04 [See rule 91{2)] Sanction Order No:

Date: <DD/MM/YYYY> To (GSTIN) (Name) _. ___ (Address) Provisional Refund Order Refund Application Reference No. (ARN) on. Dated ......... <DD/MM/YYYY>.....- - Acknowledgement No, .....- Dated ........- <DD/MMIYYYY>........

Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you ona provisional basis:

Sr. Description Central | State /UT | Integrated Tax Cess No . Tax tax ; Amount of refund * | claimed _ 10% of the amount claimed as refund (to be sanctioned later) Balance amount (i-1i) Amount of refund 'V. | sanctioned Bank Details ¥ Bank Account No. as per “| application vi. Namic of the Bank , | Address of the Bank vie | /Branch IFSC MICR VEL Date: Signature (DSC).

Place: Name:

Designation:

Office Address:

Heyer wWorsa, feats § sPTeq 2017 $70 (21) EORM-GST-RFD-05 [See rue $13), 92(4), 9265) & Od;

Payment Advice Payment Advice No: - Date: <DD/MM/Y YY Y> To <MP State> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. .....-.-5e-e Order Date...... <DD/MM/YYYY>......08 GSTIN/ UTN/ Temporary ID <> Name: <> Refund Amount (as per Order):

pescription Integrated Tax Central Tax State! UT tax Cess FTITPTE Ol Total) TIIPP] Fl O] Toll Thy PL F) O] Total) T) 1) P|) FO; Total Net Refund amount sanctioned Interest on| delayed Refund “Total L Others Note ~ ‘T’ stands Tax, ‘1’ stands for Interest; ‘P’ stands for Penalty; ‘I’ stands for Pee and ‘O° stands for Details of the Bank Bank Account no as per application Name of the Bank Name and Address of the Bank /branch wv. IFSC MICR Vv. _ _ Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

To (GSTIN/ UIN/ Temporary ID) (Name) __ (Address) Feayes wera, feats 5 sr 2017 #ISQLOJUL/PUNTAL JO JUNOULY * | [R1OL BIOL O l d id Ie}OL A d [eIOL 0 d d ssag XP} EN) 2183S xe], peaquac) XBL pajyerdoquy uondioseag 870(22) apqnoipddn Jou S} 4aaayoIyM ING AYIA, “SMOFJO} SB St (a]Qeortdde siaym) sanp Jo ywounsn{pe Jaye ‘NOA 0} pouoljoues punsos jo y u N O W e 94} ‘ u o n e o d d e inok Jo v o e u r t u e x s u e d j < A A A N W W d d > " " " < A A A A I I N U A / G > 218d " p a y e d 4apag vonsafaysuonsuesg punjay L096 ® (26 ‘ z 6 ‘(e)e6 ( z g ans 2ag] 90°d4dU- L S D W O R << punge Suysafas 10 Suyuesd 10 ‘Aue ji ‘suosval >> “#PUN Jor UO JSOIOHUT /439'Y BY JO pS UOLJoas JOpUN part} punjad Joy u o T o y d d e pauopuau aaoge mod 0} SOUsIOTOI SY SIYT, ‘wepeWyts “ C O N 1Wowedpa] m o p y (21qeoudde Jy) “oN sonou esne> mous (ssouppy) (awen) (ay Atezodwiay, NIN NIELS) OL PON J 8 P l O 870 (23) HeagesT woes, fea 5 aes 2017 SssoIppy 2 y J O WOH RUTISOC] oureRy 2 0 8 g ( D S q ) ompeuars 01eq a r q o a i d d o jou st aeaayonym IMO-AYL 4 S .

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J) (step on] a p i ) siseq ‘ {euoistaoid uo pauonones purgay “Z pewreys 870(24) FAUST WAG, feti 5 area 2017 * FORM-GST-RFD-07 [See rite 92(1), 922) & 96(6)) Reference No. Date: <DD/MM/YYYY> To (GSTIN/UIN/Temp.ID No.)

(Name) (Address) Acknowledgement No. ........... Dated......... <DD/MM/YYYY>......- Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, ;

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

Integrated Central State/ UT Cess Refund Calculation Tax Tax ‘Vax Amount of Refund claimed Net Refund Sanctioned on Provisional Basis (Order No... date, Refund amount inadmissible rejected iii, <<reason dropdown>> Refund admissible (j-ii-iii) y 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> Balance amount of refund “Nil | ONG Nil Vi.

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

OR Part-B Order for withholding the refund Heyes tors, fee 5 arred 2017 870 (25) ‘This has reference to your refund application referred to above and information’ documents furnished in the " matter, The amount of refund sanctioned to you has been withheld due to the following reasons:

Refund Order No.: i Date of issuance of Order:

Sr. | Refund Calculation lntegrated Central Staie/UT Tax Cess No, Tax Tax Amount of Refund Sanctioned Amount of Refimd Withheld ii Amount of Refund Allowed Reasons for withholding of the refund:

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

Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

870(26) Feagesy wera, fea 5 are 2017 FORM GST RYD-16 [See rule 950i}) 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/Y Y>

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

6. Details of Bank Account:

a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR

7. Reference number and date of furnishing FORM GSTR-11 8 Verification I ____ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. ‘ Date: Signature of Authorised Signatory:

Place: Name:

Designation / Status TEATS VTS, fei 5 SPT 2017 870 (27) FORM GST RFD-1] [See ruie $64;

Furnishing of bond or Letter of Undertaking for export of goods or services

1. GSTIN

2. Name

3. Indicate the type of document furnished Bond: (ee of Undertaking oo ——~ + | 4, Details of bond furnished Sr.No. | Reference no. of the bank guarantee Date Amount Name of bank and branch i 2 3 4 5 Note — Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.

5. Declaration ~ G) The above-mentioned bank guarantee is submitted to secure the integrated :ax payable on export of goods or services.

Gi} 1 undertake to renew the bank guaramtee well hefore 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.

Gil) Yhe department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services.

Signature of Authorized Signatory Name 870(28) Heaue wera, fesias 5 sPread 2017 Bond for expart of goods or services without payment of integrated tax (See rule 96.4} UWE eee Of ceeseereenrees shereinafier called “obligor(s)", am/are held and firmly bound to the President of India rupees to be paid to the President for which payment will and truly to be made.

UWe jointly and severally bind myselffourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this................. ay Ofv cece :

WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax;

and whereas the obligor desires to export gouds or services in accordance with the provisions of clause (2) of sub-section

(3) of section 16;

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

AND if the relevant and specific goods or services are duly exported;

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

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

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

VWe further declare that this bond is given under the orders of the Government for the performance of an act in which the public arc interested;

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

Signature(s) of obligor(s).

Date :

Place:

Witnesses

(1) Name and Address Occupation 2) Name and Address Occupation Accepted by me this... scenes day of (month)... (year) ween wersecoee (Designation) for and on behaif of the President of India.”.

HegeR Woda, feaia 5 send 2017 870 (29) Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To ‘The President of India (hereinafter called the "President”), acting through the proper officer cucesss (address of the registered person) having Goods & DIV cecccccccesceeseseesesereres of...

hereinafter called “the Services Tax Identification Number No undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this... day Of ec eeeeueeen to the President , , {a} to export the goods or services supplied without payment of integrated tax within time specified in. sub-rule {1) of rule 96A 5

(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services;

(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal lo cighteen percent interest per annum on the amount of tax not paid, trom the date of invoice till the date of payment.

WWe declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested.

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

Date + Place :

Witnesses

(1) Name and Address : Occupation

(2) Name and Address Occupation Date Place Accepted by me this... cece day Of cece (month)... (year) Loeb ee eee ee ene eteeentaeer sagen nega Of eececeereeerees (Designation) for and on behalf of the President of India 870(30) Fees UTIs, feats 5 STH 2017 ‘ FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that— A.M/s.

has suppressed transactions relating to supply of goods and/oz services has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his-entitlement under the Act a has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act;

o o 0 Q OR B.M/s.

5 is engaged in the business of transporting goods that have escaped payment of tax G is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of taxhave been stored has kept accounts or goods in such a manner as is likely to cause evasion of tax 9 payable under this Act.

OR goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below <<Details of the Premises> Therefore,— a in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder.

OR a in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, | authorize and require you to search the above premises with such assistance as may We Fema worss, fea 5 SA 2017 870 (31) be necessary,and if any goods or documents and/or other things relevant to the proceedings under the Actare found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder.

Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code.

(month) 20.... (year). Valid for Signature, Name and designation of the Place issuing authoritv Name, Designation & Signature of the Inspection Officer/s 870(32) Aeuasy wera, festa 5 Seret 2017 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on _/_/ _at__:__ AM/PM in the following premise(s):

<<Details of premises>> which is/are a place/places of business/premises belonging to:

<<Name of Person>> <<GSTIN, if registered>> in the presence of following witness(es):

Il. <<Name and address>>

2. <<Name and address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/cr things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.

Therefore. in exercise of the powers conferred upon me under sub-section (2) of section 67, | hereby seize the following poods/ books/ documents and things:

A) Details of Goods scized:

Sr. Description Quantity or units Make/mark or Remarks No of goods model 1 2 3 4 5 eames warsa, fees 5 sere 2017 870 (33) B) Details of books / documents / things seized:

Sr. Description No. of books / Remarks No of books / documents / documents / things things seized seized 1 2 3 40 and these goods and or things are being handed over for safe upkeep to:

<<Name and address>> with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned.

Place: Name and Designation of the Officer Date:

Signature of the Witnesses r Sr. No. Name and address Signature To:

<<Name and address>> 870(34) FEITes! werga, falas 5 sere 2017 FORM GSP INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on _/ / at: __ AM/PM.in the following premise(s):

<<Details of premises>> which is/are a place/places of business/premiscs belonging to:

<<Name of Person>> <<GSTIN, if registered>> in the presence of following witness(es):

i, <<Name and address>>

2. <<Name and address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to belicve that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to procecdings under this. Act are secreted in place(s) mentioned above.

Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned:

“Sr, Description Quantity or units Make/mark or Remarks | No of goods model 1 20 3 4 5 Place: Name and Designation of the Officer Date:

Signature of the Witnesses Name and address Signature To:

<<Name and address>> Reyes wos, fete 5 sRa 2017 870 (35) FORM GST INS-4 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] Tan ceeeeneeenes Of eeeeeer hereinafter called “obligor(s)" am held andfirmly bound to the President of India (hereinafter called "the President") and/or the Governor of cee cceeeee eee (State) (hereinafter called “the Governor”) inthe sum Of. eeecceceeeeeeee FUpees [0 be paid to the President / the Governor for whichpayment will be made. I jointly and severally bind myself and myhcirs/ executors/ administrators/legal representatives/successors and assigns by these presenis, datedthis................ day Of... eee WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number .......:.. eee dated............ having vahic deve eeeee ees rupees involving an amount of tax Of .......ccceeeeereeeeeee MUpCES. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value ..............055 rupees and a security Of ........ cere ceeee sees rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor;

and WHEREAS J] undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.

And if all taxes, interest, penalty, fincand other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe date of demand thereof being made in- writing by the said proper officer, this obligation shall be void.

OTHERWISE and on breach cr failure in the performance of any part of thiscondition, the same shall be in full force:

AND the President/Governor shall, at his option, be competent to make good all thelosses and damages from the amount of the security deposit or by endorsinghis rights under the above-written bond or both;

IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s). , Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address

(2) Name and Address 870(36) Feagesl wore, festa 5 srred 2017 Date Place me thiS. ee ee eee day of Accepted by (designation of peceneeesectbeeeareeners (Month). eee ee (VOAN. cece cece cece terete officer)for and on behalf of the President /Governor.

(Signature of the Officer) FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goeds and/or things were seized on / / from the following premise(s):

<<Details of premises>> which is/are a place/places of business/premises belonging to:

<<Name of Person>> <<GSTIN, if registered>> Details of goods seized:

Sr. Description Quantity or units Make/mark or Remarks No of goods model 1 2 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. (amount in words and digits), being an amount equivaleni to the:

a market price of such goods or things o the amount of tax, interest and penalty that is or may become payable has been paid, 1] hereby order the above mentioned goods be released forthwith.

Place: Name and Designation of the Officer Date:

To:

<<Name and Designation>> Heyes terra, fetes 5 ana 2017 Reference No:

To _ GSTIN/ID coneaea cane ane nnemnan Name Address Tax Period ----------0-+ 870 (37) FORM GST DRC - 01 [See rule 142(1)] Date:

Act - Section / sub-section under which SCN is being issued - SCN Reference No. ----

(a) Brief facts of the case {b) Grounds

Sr. | Tax Act Place of Tax / Others | Total | No. Period supply Cess (name of State) ;

1 2 3 4 5 6 7 | Total “| FORM GST DRC -62 [See rule 142(1)(b)] Reference No: Date:

To ___. GSTIN/AID noone nn ee en enmnmenen Name a _____ Address SCN Ref. No. --- --- Date — Date - Statement Ref. No. ---- Section /sub-section under which statement is being issued -

(a) Brief facts of the case _ (b) Grounds

Sr. ‘Tax Act Place of Tax/ Others | Total No. Period supply Cess (name of State} i 2 3 4 5 6 7 Total 870(38) or statement Feagas wera, feta 5 sR 2017 ‘FORM GST DRC- 03 [See rule 142(2) & 142 (3)) Intimation of payment made voluntarily or made against the show cause notice (SCN) ee

1. | GSTIN

2. Name

3. Cause of payment << drop down>> Audit, investigation, voluntary, SCN, others (specify)

4. Section under which voluntary payment | << drop down>> is made 5, Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its issue 6, Financial Year | 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.)

Sr. No, Tax | “Act | Place of supply | Tax/ | Interest |- Penalty, if | Total | Ledger Debit } Date of Period (POS) Cess applicable utilised entry debit (Cash / no, entry Credit) i 2 3 4 5 6 Toys 9 10 tn

8. Reasons, if any -

9. Verification- << Text box>> I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory Name Designation / Status ------- Date — Heyes wera, feaiH 5 ard 2017 870 (39) FORM GST DRC ~ 04 [See rule 142(2}] Reference No: Date:

To GSTINAD seve nen ene nee ce merce Name _ Address Tax Period ------------- FLY, ---------- ARN - Date - Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein.

Signature Name Designation Copy to - FORM GST DRC- 05 [See rule 142(3)] Reference No: Date:

To __ GSTIN/ID wore t eee een Name _ Address Tax Period ------------- FLY, ---+------ SCN - Date - ARN - Date - Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section ---- , the proceedings initiated vide the said nctice are hereby concluded.

Signature Name Designation Copy to ~~ 870(40) Feast eras, feata 5 eR 2017 FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice [ 1. GSTIN ) 2. Name

3. Details of Show Cause Reference | Date of issue Notice No.

4, Financial Year

5. Reply << Text box >>

6. Documents uploaded << List of documents >>

7. Option for personal hearing () Yes CC) No

8. Verification- 1 hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory Name Designation / Status ------- Reames wera, feat 5 aed 2017 870 (41) I. Details of order ~

(a) Order no.

FORM GST DRC - 07 [See rule 142(3)] Summary of the order

(b) Order date (c) Tax period -

2. Issues involved —<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)

3. Description of goods / services - Sr. No. HSN Description

4. Details of demand (Amount in Rs.)

Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No, rate ] 2 3 4 5 6 7 8

Date:

Rectification of Order Preamble - << Standard >> (Applicable for orders only) .

Particulars of original order Tax period, if any Section under which order is passed _ Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN rectification Your application for rectification of the orderreferred toabove has been found to be LJ satisfactory;

It has come to my noticethat the above said order requires rectification, Reason for rectification - << text box >> Details of demand, if any,after rectification ‘Amount in Rs.)

| Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate | 2 3 4 5 6 7 8 The aforesaid order is rectificd in exercise of the powers conferred under section 161 as under:

<< texte> (GSTIN/D) Heqyest woraa, fa 5 ste 2017 870 (43) FORM GST DRC — 09 [See rule 143] Particulars of defaulter - GSTIN - Name - Demand order no.: Date:

Reference no. of recavery: Date:

Period:

Order for recovery through specified officer under section 79 Whereas a sum of Rs, <<-------- >> on account of tax, cess, interest and penalty is payable under the provisions of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below:

(Amount in Rs.)

[ Act Tax/Cess | Interest | Penalty Others Total 1 2 3. | 4 5 6 Integrated tax a - Central tax - : | State/UT tax Cess _ Total / | << Réemarks>> You are, hereby, required under the provisions of section 79 of the <<SGST>> Actto recover the amount due from the << person >>as mentioned above.

Signature Name Designation Place:

$70(44) Rees wera, fete § STI 2017 FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Date:

Period:

Whereas an order has been made by me for sale of the attached or distraincd goods “specified in the Schedule below for recovery of Rs.......... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.

The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule, The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.

The auction will be held on ....... at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped.

The price of each lot shall be paid at the time of sale or as per the directions of the proper officer specified officer and in default of payment, the goods shall be again put up for auction and resold.

Schedule Serial No. Description of goods Quantity Signature Name Designation Place:

Date:

FORM GST DRC - 11 (See rule 144(5) & 147(12)} Notice to successful bidder To, Viease refer to Public Auction Reference no. ___ dated ___. On the basis ofauction conducted on, you have been found to be a successful bidder in the instant case. ‘ You arc hereby, required to make payment of Rs. within a period of 15 days from the date of auction.

The possession of the goods shall be transferred to you after you have made the full payment of the bid amount, Signature Name Designation Place:

Date:

Feayest Wor, fea 5 apTeT 2017 870 (45) FORM GST DRC - 12 [See rule 144(3) & I47(12] Sale Certificate Demand order no.: Date:

Reference no. of recovery: Date:

Period:

This is to certify that the following goods:

Schedule (Movable Goods) _ Sr. No. Description of goods Quantity 1 2 3 "Schedule (Immovable Gouds) Building | Floor | Nameof | Road | Localit | Distric | Stat PIN Latitude | Longitude No/ No. the f y/ t e Code | (optional) } (optional) Flat No. Premises | Stree {| Villag /Building i € ! 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No, Name of tlie Company’ Quantity Valuc 1 2 3 4 Bbc cece cette eee teeter er reenter tes in public have been sold to ..........cce eee bee cee ete eeneees auction of the goods held for recovery of rupees --------- in accordance with the provisions of section 79(1)\(b)/(d) of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act and rules made thereunder on --------- and the said....... cece cence n ena eeteeees (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received OM.........cceceeeeee The sale was confirmed On..............ccseeee ees Signature Name Designation Place:

Date:

870(46) Heyes waa, feats 5 SFT 2017 FORM GST DRC - 13 [See rule 145(1)) Notice to 2 third person under section 79(1) (c) To The Particulars of defaulter - GSTIN - Name - Demand order no.: Date:

Date: Reference no. of recovery:

Period:

Whereas a sum of Rs. <<---->> on account of tax, cess, interest and penalty is payabl the provisions of the <<SGST / UTGST/CGST/ IGST=> Act by <<Name of Taxable person>> holding <<GSTIN>> who has failed to make payment of such amount; and/or e wnder It is observed that a sum of rupees -------- is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees ------- for or on account of the said person.

You are hereby directed to pay a sum of rupees -------- to the Government forthwith cr upon the money becoming due or being held in compliance of the provisions containcd in clause

(c)G) of sub-section (1) of section 79 of the Act.

Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC - 14 will constitute a goad and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.

Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less.

Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow.

Signature Name Designation Place:

Date:

Heaues warga, feat 5 are 2017 870 (47) FORM GST DRC - i4 [See rule 145(2)) Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no.

_ dated , you have discharged your liability by making a payment of Rs. for the defaulter named below:

GSTIN — | Name - Demand order no.: Date:

Reference no. of recovery: Date:

Period:

This certificate will constitute a gocd and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate.

Signature Name Designation Place:

Date:

870(48) Heages warms, fete 5 ered 2017 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate Judge of the Court of...

Demand order no.: Date: Period Sir/Ma’am, This is to inform youthat as per the decree obtained in your Court on the day of cebbdye ea eesenees 20..eeee DY ceececceeeeeeeeee (name of defaulter) in Suit No. ...... cee of 20..., a sum of rupees ------ is payable to the said person. However, the said person 1S | liable to pay a sum of rupees ------ under the provisions of the<< SGST/UTGST/ CGST/ IGST/ CESS>> Act vide order number ----- dated ------- .

You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above.

Place:

Date:

Proper Officer/ Specified Officer Temes warra, feat 5 aTed 2017 870 (49) _ FORM GST DRC — 16 [See rule 147(1) & 151(73] To GSTIN - Name - Address - Demand order no.: Date:

Date: Reference no. of recovery:

Period:

Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs............... , being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act.

The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid.

Schedule (Movable} Sr. No. Description of goods Quantity | 2 : . 3 Schedule (Immovable) Building Floor | Nameof | Road | Localit.| District | Stat PIN Latitude | Longitude No/ No. the / yl e Code | (optiona | (optional) Flat No. Premises | Stree ; Village NH /Building t 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) sr. No. Name of the Company Quantity 1 2 3 Signature Name Designation Place: , - Date:

870(50) Feapest wars, feat 5 SRA 2017 FORM GST DRC - 17 {See rule 147(4)] Natice for Auction of Immovable/Movable Property under section 79(1) (d) Date: Demand order no.:

Date: ‘Reference number of recovery:

Period:

Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs.........- and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.

The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. - In the absence of any order of postponement, the auction will be held (date) ate... cece cece ee eens A.M/P.M. In the event the entire “amount duce is paid before the issuance of notice, the auction will be cancelled.

‘The nrice of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold.

Reference number of recovery: Date:

Period:

Certificate action under clause (e) of sub-section (2) section 79 Doo ccceeeeseneerteeece een do hereby certify that a sum of Rs........cereree has been demanded from and is payable by M¥é....... sobbeaeeeeees . holding GSTIN .....-- under _ <eSGST/CGST/IGST/UTGST/CESS>> Act,but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act.

<< demand details >> The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - <<Description>> You are requested to take early steps to realise the sum of rupees ----------- from the said defaulter as if it were an arrear of land revere.

Signature Name Designation Place:

Date:

870(52) To, Magisirate, FReayes wera, fei 5 SRA 2017 FORM GST DRC - 19 [See rule 156] <<Name and Address of the Court>> Demand order no.:

Reference number of recovery:

Period:

A sum of Rs. << Date:

Date:

Application to the Magistrate for Recovery as Fine — >>is recoverable from <<Name of taxable person>> holding <<GSTIN>> on account of tax, interest and penalty payable under the provisions of the Act, You are requestedto kindly recover such amount in accordance with the provisions of clause .(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.

Details of Amount Description Central tax State /UT tax Integrated tax CESS | _ | Tax/Cess __ Interest Penalty Fees Others Total Signature Name Designation Place:

Date:

Heme WITS, fea 5 BRT 2017

1. Name of the taxable person-

2. GSTIN -

3. Period FORM GST DRC ~ 20 [See ruce 138(1)] Application for Deferred Payment/ Payment in Instalments 870 (53) In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto ---------- for payment of tax/ other dues or to allow me to pay such instalments for reasons stated below: tax/other dues in Demand ID Deseription Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others [Total Reasons: - Verification Upload Decumer CO Ihereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory Name Place - Date - 870(54) merges worga, fede § IAN 2017 FORM GST DRC - 21 [See rule 158(2)] Reference No <<--->> << Date >> To Demand Order No. . Date:

Reference number of recovery: Date:

Pe Ay Th ap ex 0 “i = Th ‘in this connection you are allowed to pay the tax and other dues amounting to rupees riod - plication Reference No. (ARN) - Date - Order for acceptance/rejection of application for deferred payment / payment in instalments is has reference to your above referred application, filed under section 89 of the Act. Your plication for deferred payment / payment of tax/other dues in instalments has been amined and in this connection, you are allowed to pay tax and other dues by ------- (date) ------- monthly instalments.

OR is has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons:

Re asons for rejection Pla Signature Name Designation be:

Date:

Teaver! wars, fate 5 sered 2017 870 (55) FORM GST DRC - 22 [See rule 159(1)] Reference No.: Date:

To Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional allachment of property under section83 It is to inform that M/s ------------------~ (name) having principal place of business at -- woceeen cnn ee nee (address) bearing registration number as -------------~ (GSTIN/ID), PAN ------ is a registered taxable person under the <<SGST/CGST>> Act. Proceedingshave been launched against the aforesaid taxable person under section << --->> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - <<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. << A/c no. >>; , or property located at << property ID & location>>.

In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I -------------- (mame), ----------- (designation), hereby provisionally attach the aforesaid account / property.

No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.

or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.

Signature Name Designation Copy to— 870(56) Heyes Wor, feats 5 ari 2017 “FORM GST DRC - 23 [See rule 159(3), 12 9(5) & 159(6)] Reference No.:

Date:

To _ Address (Bank/ Post Office/Financial Institution/Immovat!e property registering authority) Order reference No. - ‘Date - Restoration of provisionally attached property {bank account under section83 Please refer to the attachment of << saving / current / FD/RD>> account in your<< bank/post office/financial institution>> having account no. <<--+---- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person.

Now, there is no such proceedings pending against the defaulting persen which warrants the attachment.of the said accounts. Therefore, the said account may now be restored to the person concerned.

or Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person.

Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned, Signature Naine Designation Copy to - qegesr wars, fears 5 seTed 2017 870 (57) FORMGST DRC-24 [See rule 166] To The Liquidator/Receiver, Name of the taxable persan:

GSTIN:

Demand order no.: Date: Period:

Intimation to Liquidator for recovery of amount Yhis has reference to your letter <<intimation no. & date>>, giving intimation of your appointment as liquidator for the <<company name>> holding <<GSTIN>>.In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government:

Current / Anticipated Demand (Amount in Rs.)

Act Tax Interest | Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax — Integrated tax _ _ Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make winking provision for discharge of the current and anticipated liabilities, before the final Win :

ling up of the company.

Name Designation Place:

Date:

870(58) Hequesy woraa, festa 5 seed 2017 | FORM GST DRC — 25 [Seerule ]:]

Reference No << --- >> ec Date >> Demand Order No.: Date:

Reference number of recovery: Date:

Period:

Reference No. in Appeal or Revision or any other proceeding - Date:

Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum OF RS... eee The Appellate /Revisional authority /Court .........:: ee << name of authority / Court>>has enhanced/reduced the dues covered by the above mentioned demand order Nowe eeeee eee dated... cee vide order no. ---------- dated ---------- and the dues now stands at Rs... eee The recovery of enhanced/reduced amount of Rs.........---- stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below:

Financial year: .............

(Amount in Rs.)

Act Tax Interest. | Penalty Other Dues Total Arrears I 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess Signature Name Designation Place:

Date:

Hee Wags, Ai 5 BPA 2017 870 (59) FORM GST CPH-01 [See rule 162(1)/ Application for Compounding of Offence GSTIN / Temporary ID Name of the applicant Address _ The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Bi wi [| wn Date Tax || Interest Penalty Fine, if any

6. || Brief facts of the case and particulars of the offence (s) charged:

7. | Whether this is the first offence under the Act

8. | If answer to 7 is in the negative, the details of previous cases

9. | Whether any proceedings for the same or any other offence are contemplated under any other law.

10. | If answer to 9 is in the affirmative, the details thereof DECLARATION

(1) I shall pay the compounding amount, as may be fixed by the Commissioner.

(2) I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be compounded.

Signature of the applicant Nam | :

| 870(60) Heagest teres, fesias 5 arrest 2017 | FORM GST CPD-02 [See rule 162(3)) Reference No:

Date:

To !

GSTINAD --—-—- Namé----------- Address --------e----- ARN ------- Date ~ Order for rejection / allowance of compounding of offence This has reference to your application referred to above. Your application has been examined in the department and the findings are as recorded below:

<< text >> i | Jam gatistied that you fulfil the requirements to be allowed to compound the offences in respedt of the offences stated in column (2) of the table below on: payment compounding amount indicated in colurnn (3):

Sr.No. | Offence : Compounding amount (Rs.)

qti« (3) Note: Jn case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount specified in columa

(3), which is the maximum of the amounis specified against the categories in which the offence sought to be compounded can be categorized.

You are hereby directed to pay the aforesaid compounding amount by ---------- (date) and on payment of the compounding amount, you will be granted immunity from prosecution for the offences listed in column (2) of the aforesaid table.

or |_| Your 4pplication is hereby rejected.

Signature Name . Designation «0.0 ” PATA B WTS B AM W AMT sTeVieqNiR, Tey WAR, wuafera.

Prise, wrens qe cen ae weal, seamder grea Salle yxency, vores G yfye ae weofeI-2017.

15 cgst sgst 83 dt 2017-08-05-435

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