Notification No. F-A 3-40-2017-1-V(83… 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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— wa 435| arora, sifran, fers 5 Stet 2017— Fra 14, WH 1939 aiffsrca at Tayrt Tadd, TAY Fa, ATTA Bhopal, the 5" August 2017 No. F-A 3-40-2017-1-V(83).—In exercise of the powers conferred by Section 164 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 andletter "IGST and CGST", the words “central tax, State tax, Unionterritory tax and integrated tax” shall be substituted:

369 870 -aeagesr waras, feats 5 are 2017 2 in rule 96, in clause (b) of sub-rule ( 1), and in sub-rule (3), for the words,letters and figures, “FORM GSTR 3”, the words, letters and figures “FORM GSTR 3 or FORM GSTR-3B,as the case may be;” shall be substituted:

u e ater rule 06, the fol’owiag rule shall be added, namely:

“O64, Refund of integrated tax paid oa export of goods or services under bond or Letter of Undertaking.

(f; Anyregisieree person availing the option te supply goods or services for export without payment of iniegrated tax shall furnish, prior to export, a bond cr a Letter of Undertaking in FORM GS? RFD-11 to the jurisdictional Commissioner, binding himselfto pay the tax due along with ihe interest specified under sub-section (1) of section 50 within a period ai fa) fitheen cavs after the expiry of three months from the date of issue oftheinvoicefor export, if the goods are not exported out of India; or 4 ” t teen cavs after the expiry of one year, oF such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.

(2) Thedetails of the export invoices contained m FORM GSTR-! furnished on the commenae f portal shall be electronically transmitted tothe system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronicallytransmitted 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 sut-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.

(4) The export as allowed under bond or Letter of Undertaking witadrawnin terms of sub-rule

(3) shall be restored iramediately 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 ofabond.

AeIVeT UGA, ais 5 BPTET 2017 870(1) aatatis mutandis, in respect of zero-rated supply (6) The provisions of sub rute (1) shall apps of goods or services or both to a Special “economic Zone developer or a Special Economic Zone unit without payment ofintegrated tay” in rule 117, in sub-rule (1), for the words “the amour ofinput tax credit”, the words “the amount of

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

5. in rule 119,-

(1) 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 —-XVIJ Inspection, Search and Seizure

139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasonsto believe that a place of business or any other placeis 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- Olauthorising any other officer subordinate to him to conduct the inspection or search or, as the case maybe, seizure of goods, documents. booksor thingsliable to confiscation.

(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GSTINS-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 orthings are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods orthings except with the previous permission ofsuchofficer.

(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 FORMGSTINS-03 that be shall nol remove, part with, or otherwise deal with the goods except with the previous permissionof suchofficer.

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

870(2) eames weras, feat 5 sere 2017 r ~ Q) In case the person to whomthe goods is lower, such goodsor, as the case may be,t -(1)The seized goods may be released on a” ds in FORM GSTINS-04 and furnishing of X, interest and penalty

140. Bond and security for release of seized goods.

provisional basis upon execution ofa bondforthe value of the g00 a security in the form of a bank guarantee equivalent to the amount of applicable ta payable.

nder the provisions of this Chapter, the “applicable tax”

Explanation.- For the purposes ofthe rules u avbe and the cess, shall include central tax and State tax or central tax and the Unionterritory tax, as the case m if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty andfine, 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 amountoftax, interest and penalty that is or may become payable by the taxable person, whichever hings shail be released forthwith, by an order in FORM GST INS- 05, on proof of payment.

nt referred to in sub-rule (1)in respect ofthe said goods ds or things and the amountrealized thereby shall be ble in respect of such goodsorthings.

(2) Where the taxable person fails to pay the amou or things, the Commissioner may dispose of such goo adjusted against the tax, interest, penalty, or any other amount paya

CHAPTER - XVI DEMANDS AND RECOVERY

142. Notice and order for demand of amounts payable underthe Act.- (1) The properofficer shall serve, along with the. .

(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereofelectronically in FORM GST DRC-01,

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

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment ofthe tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case maybe, tax, interest and penalty in accordance with the provisions of sub-section (5) ofsection 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 madeby the said person in FORM GST DRC-04.

(3) Where the person chargeable with tax makes payment oftax and interest under sub-section (8) of section 73 or, as the case maybe, tax, interest and penalty undersub-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 proceedingsin respectof the said notice.

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

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

(5)A summary ofthe 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 amountoftax, interest and penalty payable by the person chargeable with tax.

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

AEAVe WTS, Ais 5 SAKA 2017 870 (3)

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

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

Explanation.-For the purposesofthis rule, “speciticd officer” shall mean any officer of the Central Government or a State Government or the Governmentof a Unionterritory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Governmentor a State Government or the Government of a Unionterritory or a local authority.

144, Recovery by sale of goods under the control of properofficer.- (1)Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of scction 79, the properofficer shall prepare au inventory and estimate the market value of such goods and proceedto sell only so muchof the goods as may be required for récovering the amount payable along with the administrative expenditure incurred on the recovery process.

(2)The said zoods shall be sold through a process ofauction, including e-auction, for which a notice shall he issued in FORM GST DRC-10 clearlyindicating the goodsto be sold and the purpose ofsale.

(3)The last day for submission ofbid 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 goodsare ofperishable or hazardous nature or where the expenscs of keeping them in custodyare likely to exceed their value, the properofficer may sell them forthwith.

(4) The properofficer mayspecify the amount of pre-bid deposit to be furnished in the mannerspec:fied by such officer. to make the bidders eligible to participate in the auction, which may be rcturned to the unsuccessful bidders, forfeited in case the successful bidderfails to make the paymentofthe 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 offifteen days fromthe 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 FORMGST DRC-12.

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

(7) The proper officer shall cancel the process and proceedfor 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 lowbids.

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 scction 79 (hereafter reterred to-in this rule as “the third person”), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.

(2)Where the third person makes the paymentof the amountspecified in the notice issued under sub-rule (1), the properofficer shall issue a certificate in FORM GST DRC-14to the third person clearly indicating the details of the liability so discharged.

146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of moneyor for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlementof the ammountrecoverable.

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 andissue an order of attachmentor distraint and a notice for sale in FORM GST DRC- 16 prohibiting any 870(4) Femara UerTa, feain 5 SPP 2017 transaction with regard to such movable and immovable property as maybe required for the recovery ofthe amount due:

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

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

(3)Wherethe property subject to the attachment or distraint undersub-rule( 1) is-

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

(b)a movable property, the properofficeshall seize the said propertyin accordance with the provisions of chapter XIV of the Act and the custody ofthe said property shall either be taken by the proper officer himself o1 an officer authorised by him.

(4)The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORMGST DRC- 17 clearly indicating the property to be sold and the purposeofsale.

(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrumentor 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 maybe required for the discharge of the amount under recoveryand pay the amountremaining,if any, to the owner of such instrument ora share.

(6) The properofficer mayspecify 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 maybe returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment ofthe full amount, as the case may be.

(7)Thelast day for the submissionof the bid or the date ofthe auction shal] not be carlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):

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

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

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

(10)Where, upon investigation, the properofficer is satisfied that, for the reason stated in the claim or objection, such property was not, onthe said date, in the possession ofthe defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date,it was in his possession, not on his own account or as his own property, but on accountofor in trust for any other person, or partly on his own accountand partly on account of some other person, the properofficer shall make an order releasing the property, wholly or to such extent as he thinksfit, from attachmentor distraint.

(11)Wherethe properofficeris satisfied that the property was, on the said date, in the possession ofthe 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 ofa tenant or other person paying rent to him,the proper officer shall reject the claim and proceed with the process of sale through auction.

HeagesT Wotaa, festa 5 sret 2017 870 (5)

(12)The properofficer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of filteen cays fons the date of such notice and after the said payment iS made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date oftransfer, the details ofthe bidder and the amountpaid and upon issuance of such certificate, the rights, title and interest in the property shall be deemedto be transferred to such bidder:

Providedthat where the highest bid is made by more than one person and one ofthemis a co-ownerof the property, he shall be deemedto be the successful bidder.

(13) Any amount, including stamp duty, tax or fee payable in respectofthe transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whomthetitle in such property is transferred.

t under recovery, including any cxpenses incurred on the process of

(14)Where the defaulter pays the amoun er shall cancel the process of auction recovery, before the issue of the notice under sub-rule (4), the proper offic and release the goods.

(15)The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be ncn-competitive due to lack of adequate participation or due to lowbids.

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

149. Prohibition against sale on holidays.-No sale under the rules underthe provision of this chapter shall take place on a Sunday or other general holidays recognized by the Governmentor on any day which has been notified by the Governmentto bea holiday forthe 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 numberofpoliceofficers for providing such assistance.

151, Attachment of debts and shares, etc.- (1) A debt not secured bya negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in 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 copyof such order shall be affixed on some conspicuouspart ofthe office of the proper officer, and another copyshall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation andin the case of other movable property, to the person in possessionofthe same.

(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount ofhis debt to the proper officer, and such paymentshall be deemedaspaid to the defaulter.

870(6) Feayest wera, fai 5 ST 2017 — oh)

152. Attachment of property in custody of courts or Public Officer.-\Sherelhe property to be attached is in the cusiedyof any court or Public Officer. the proper officer shall send :ne order ofattachment to such court or officer, requesting that such property, ang any interest or dividend becoming payable thereon, may be held ull the recovery of the amount payable.

153. Attachment of interest in partnesship.- (1) Where the property t be attached consists of an interesi of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such parmer in the partnership property and profits with payment of the amount due under the subsequent order, appoint a receiver of the share of such partner in the and of any other money which may become due to himin respect ie sale of such interest or such other certificate, and may, by the same or profits, whether already declared or accruing.

of the partnership, and direct accounts and enquiries and make an order for t!

orderas the circumstances ofthe case mayrequire.

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

eem the interest chargedor, in the case ofa sale being able property.-The amounts so

154. Disposal of preceeds of sale of goods and movable or immov f dues from a defaulter realised from the sale of goods, movable or immovable property. for the recovery 0 shall,-

(a) first, be appropriated against the administrative cost ofthe recovery process:

(b) next, be appropriated against the amounttobe recovered;

other amount due from the defaulter under the Act or ihe ) next, be appropriated against any y Goods and Services Tax Act. 2017 Integrated Goods and Services Tax Act, 2017o0r the Union Territer oranyorineStateGoods and Services Tax Act.X23 and the rules made thereunder: and (da any balance, bé paid to the defaulter.

authority.-Where an amount is to be recovered in accordance with the provisions of clause (€) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner ofthe district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of

155. Recovery through Jand revenue land revenue.

156. Recovery through court.-Where an amount is to be recovered as ifit 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 afclause (f) of sub-section (1) of section 79 in FORMGST DRC- 19 to recover from the person concerned, the amountspecified thereunderas if it were a fine imposed by him.

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

158. Payment of tax and other amounts in instalments.-(1)On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension oftime for the paymentoftaxes or any amount due underthe Act or for allowing payment ofsuch taxes or amountin instalments in accerdance with the provisions ofsection 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability ofthe taxable personto pay the said amount.

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

(3) The facility referred to in sub-rule (2) shall not be allowed where- Hees wWorga, feat 5 arret 2017 870 (7)

(a) the taxable person has already Geraubed on the payment of any amount under the Act or the Intcgrated Goods and Services Tax Act. 2017or the Union Territory Goods and Services Tax Act.

2017 or anyofthe State Goods and Services Tax Act. 2017,for whichthe recovery process is On;

(b) the taxable person has not been allowed to make paymentin 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 ofthe State Goods and Services Tun Act, 2017;

159, Provisional attachment of property.-(1) Where the Commissioner decides to attach any propertly, including bank account in accordance with the provisions ofsection 83, he shail 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 ofthe 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 removedonly on the written instructions from the Commissionertothat effect.

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

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

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

(6) The Commissioner may, upon being satisiied Uhat the property was, er is no longer liable for attachment.

release such property by issuing an order in FORM GST DRC- 23.

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

161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand undersection 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-01 to the Commissioner for compounding ofan offence.

(2) Onreceipt ofthe application, the Commissionershall call for a report trom the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.

(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amountand grant him immunityfrom prosecution or reject such application withia ninety days ofthe receipt of the application.

870(8) Aeages wera, featio 5 see 2017

(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the groundscfsuchrejection.

(5) Theapplication shall not be allowed unless thetax, interest and penalty liable to be paid have beer paid in the case for whichthe application has been made.

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

(7) In case the applicantfails to pay the compounding amount within the time specified in subrule (6), the order made under sub-rule (3) shall be vitiated and be void.

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

7. after form “GSTTRAN-2”, the following forms shall be added, namely:- “POR SEGSTRE DON [Seo oute &¥¢ 1a} Application for Refund Select: Registered / Casual’ Unregistered/Non-resident taxable person

1. GSTIN/Temperary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

5S. Tax Period: From <DD/MM:YY> To <DD/MM/Y Y>

6. Amount of Refund Claimed:

F “Penalty | Fees | Others Totala g a xAct Taxth Central Tax State (UT Tax 4 Integrated Tux :

i I i r i Cess i | Total

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

a. Excess balance in Electronic Cash ledger b. Exports of services- With payment ofTax Exports of goods / services- Without payment of Tax, ie., ITC accumulated d. On accountofassessment/provisional assessment/ appeal/ any other order j. Select the type of Order:

Assessment’ Provisional Assessment’ Appeal/ Others ii, Mention the following details:

1. Order No.

2. Order Date <calendar>

3. Order issuing Authority 4, Payment Reference No.(of the amount to be claimed as refund) (fOrderis issued within thesystem, 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 Recinient of Deemed Exports (Select the type of supplier/ recipient) 1, Supplies to SEZ Unit

2. Supplies to SEZ Developer

3. Recipient of Decmed Exports Hemet Usa, feat 5 ane 2017 870 (9) Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued 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. Anyother (specify) Details of Bank Account(fo be auto populatedfrom RC in case ofregistered taxpayer) Bank Account Number Nameofthe Bank Bank Account Type Nameof account holder Address of BankBranch IFSC MICKf m Pe ao e g p - 9, Whether Self-Declarationfiled by Applicant u/s 54(4), ifapplicable Yes No[_] Cl DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goodsor 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 I hereby declare that the refund of ITC claimed in the application does not include IFC availed on goods or services used for makingnil rated or fully exempt supplies.

Signature Name — Designation / Status Feayest wor, feta 5 sed 2017 870(10) DECLARATION I hereby declare that the Special Economic Zoneunit /the Speciai Economic Zone developer has not availed of the input tax credit of the tax paid by the cpplicant, covered under this refund claim.

Signature Name — Designation / Status SELF- DECLARATION, I/We (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amountingto Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence ofsuch tax and interest has not been passed on to. any other person.

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

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

We declare that no refund on this account has beenreceivedbyus earlier.

Place Signature of Authorised Signatory Date (Name) Designation/ Status S t a t e m e n t - 1 ( A n n e x u r e 1) R e f u n d T y p e :

I T C a c c u m u l a t e d d u e to in ve rt ed ta x st ru ct ur e {c la us e (i i) o f pr ev is o to se ct io n 54 (3 )] Pa rt A:

O u t w a r d Su pp li es ( G S T R - 1:

T a b l e 4 a n d 5) G S T I N / U I N In vo ic e de ta il s R a t e N o .

D a t e ‘V al ue A m o u n t Pl ac e of Su pp ly In te gr at ed T a x Ce nt ra l T a x St at e / U T T a x Ce ss ( N a m e of S t a t e ) !

2 3 4 7 8 9 10 1 P ar t B:

I n w a r d Su pp li es [ G S T R 2:

T a b l e 3 ( M a t c h e d In vo ic es )] In vo ic e de ta il s R a t e | } T a x a b l e va lu e - G S T I N of su pp li er N o | D a t e | V a l u e A m o u n t o f T a x Pl ac e o f su pp ly ( N a m e | In te gr at ed t a x St at e/ C E S S of St at e} U T ;

T a x W h e t h e r in pu t or in pu t se rv ic e/ Ca pi ta l g o o d s in cl pl an t an d ma ch in er y) In el ig ib le fo r r e A m o u n t o f [ T C a v a i l a b l e In te gr at ed Ce nt ra l St at e/ ;

Ce s T a x T a x U T T a x NS wn wTpene on N o t e -T he da ta sh al l be au io - po pu la te d f r o m G S T R - 1 a n d GS TR -2 .

Hage WoT, frais 5 aK 2017 870 (11) Feager wera, festa 5 se 2017 870(12) Soe a ne e p m e n e a a e n e Ld cl o o ( A u r yr) popuoury popuouy/ PXUL p a y e a d e R e opupsta p a y P r m n u y ) ONIR A, p o p u d a y iiInL i y A O D P U D U E O L D SFi w a p M P A L O M A e e e e e e e e e e | i s p o d x y “ y o c i a n e syeq a Jo D U E S } a p o i s o n ] S[BIIP SNOAUT N I L S O (6 G U L p a w v 9 a q e y <f - U L S 9 ) hyo wourred w o w soiasas Jo suiodxy rad&| punjay R I S S t a t e m e n t - 3 R e f u n d Ty pe :E xp or t wi th ou t p a y m e n t of Ta x- Ac cu mu la te d I T C ( G S T R - I:

Ta bl e 6A ) G S T I N of In vo ic e de ta il s Sh ip pi ng bi ll / Bi ll of ex po rt In te gr at ed Ta x [| E G M De ta il s B R C / FI RC re ci pi en t No .

Da te Va lu e G o o d s / H S N / .

U Q C Q T Y No , Da te (P or t Co de ) Ra te Ta xa bl e A m t .

R e f N o .

Da te No .

Da te Se rv ic es S A C ‘ | va lu e (G /S ) 1 2 3 4 5 6 7 8 9 10 iL 12 13 14 _ 15 16 | VW 18 6A .

Sh ip pi ng Bi ll a n d E G M ar e ma nd at ar y;

— in ca se of go od s.

B R C / F I R C de ta il s ar e m a n d a t o r y - in ca se of Se rv ic es FAeayesr wsras, fea 5 BARA 2017 870 (13) S t a t e m e n t 4 Su pp li es to S E Z / S E Z de ve lo pe r R e f u n d T y p e :

O n ac co un to f su pp li es m a d e to S E Z un it !

S E Z De ve lo pe r ( G S T R - 1:

T a b l e 6 B a n d T a b l e 9) G S T I N o f In vo ic e de ta il s Sh ip pi ng bi ll ’ Bi ll of In te gr at ed T a x A m e n d e d De bi t N o t e Cr ed it N o t e Ne t In te gr at ed | re ci pi en t ex po rt Va lu e In te gr at ed In te gr at ed T a x / T a x (I nt eg ra te d T a x / A m e n d e d = (1 0/ 9 3 + 4) T a x ) A m e n d e d (i f a n y ) ~~ 4 2 (I f A n y ) (i fa ny ) N o .

D a t e V a l u e N o .

D a t e R a t e T a x a b l e A m t .

A m t .

| I 2 3 4 5 6 6B :

| Da te | Va lu e va lu e In te gr at ed Ce nt ra l | St at e/ | Ce ss | Su pp ly Va lu e In te gr at ed In te gr at ed T a x T a x T a x U T ( N a m e (I nt eg ra te d T a x / T a x / = ( 1 2 / 7 ) + 13 ‘| T a x o f St at e) T a x ) A m e n d e d A m e n d e d ~ 1 4 (i f an y) (I f an y) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 870(14) AqeaTeTT WoT, fear 5 SRT 2017 (G ST R- 2:

T a b l e 3 a n d T a b l e 6) G S T I N In vo ic e de ta il s R a t e T a x a b l e S t a t e m e n t 5 Re ci pi en t of D e e m e d ex po rt se t c .

of su pp li er N o D a t e V a l u c wn va lu e A m o u n t of T a x In te gr at ed | Ce nt ra l | St at e/ t a x T a x U T C E S S Pl ac e o f s u p p l y ( N a m e of | St at e) W h e t h e r A m o u n t of I T C av ai la bl e in pu t or in pu t se rv ic e/ Ca pi ta l g o o d s (i nc l pl an t an d In te gr at ed Ce nt ra l St at e/ ma ch in er y) / Ta x Ta x In el ig ib le | _ U T fo r I T C T a x A m e n d e d V a l u e a r e In te gr at ed T a x ) (i f A n y ) De bi t Na te I T C In te gr at ed T a x / A m e n d e d (i fa ny ) Cr ec N o t IT C In te gr :

T a x A m e n (I f a n oN coa] 16 19 AeTTSST UST, feat 5 amie 2017 870 (15) 870(16) S t a t e m e n t 6:

R e f u n d Ty pe :

T a x pa id o n a n in tr a- St at e su pp ly w h i c h is s u b s e q u e n t l y he ld to b e in te r- St at e su pp ly a n d vi ce ve rs a O r d e r De ta il s.

( i s s u e d in p u r s u a n c e o f S e c t i o n 7 7 (1 ) a n d (2 ), if a n y :

O r d e r N o :

O r d e r D a t e :

G S T I N / | De ta il s of in vo ic e co ve ri ng tr an sa ct io n co ns id er ed as in tr a S t a t e / in te r- St at e tr an sa ct io n Tr an sa ct io n w h i c h w e r e he ld in te r St at e / in tr a- St at e su pp ly U I N ;

ea rl ie r su bs eq ue nt ly N a m e T .

In vo ic e de ta il s In te gr at ed | Ce nt ra l | St at e/ U T | C e s s | P l a c e o f Su pp ly In te gr at ed | Ce nt ra l | St at e/ U T |C es s/ Pl ac e of Su pp ly “ w e ) Ta x Ta x Ta x (o nl y ifd if fe re nt fr om Ta x Ta x Ta x (o nl y if di ff er en t fr om th e lo ca ti on th e lo ca ti on No {D at eV al ue |T ax ab le A m t " A m t A m t | Am to f re ci pi en t) A m t A m t A m t | A m t o f re ci pi en t) wa V a l u e Feages worrs, feat 5 Beret 2017 wy S t a t e m e n t 7:

R e f u n d Ty pe :

Ex ce ss pa ym en t o f t a x , if an yi n ca se of La st Re tu rn fi le d.

R e f u n d o n a c c o u n t e x c e s s p a y m e n t o f t a x (I n c a s e o f t a x p a y e r wh o f i l e d la st r e t u r n G S T R - 3 - t a b l e 12 ) Sr .

No .

| Ta x pe ri od | Re fe re nc e no .

of re tu rn | Da te of fi li ng re tu rn Ta x Pa ya bl e In te gr at ed T a x | Ce nt ra l T a x | St at e/ U T T a x | C e s s 1 .

2 3 4 5 6 7 ;

8 memes tora, feat 5 sre 2017 870 (17) 870(18) Aeayesy wor, feats 5 sere 2017 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR <<*> -------------~ (in words) claimed by Mis --- weeeeeerence ee (Applicant’s Name) GSTIiN/ 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 otherrelevant records and Returnsparticulars 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.

Fees UTA, fai 5 STAT 2017 870 (19) FORM-GST-RFD-02 [See rules90(1), 90(2) and 93(2)] Acknowledgment Your applicationfor refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number Date of Acknowledgement GSTIN/ UIN/ Temporary ID,if applicable Applicant’s Name Form No.

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

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

Tax Interest Penalty Total Central Tax State /UT tax Integrated Tax Cess Total Note I: The status ofthe 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) Aeagest wera, feat 5 sd 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 Reterence No. (ARN) .....e ee Dated ......... <DD/MM/YYYY>...... - Acknowledgement No. .........0+- Dated ......... <DD/MM/YYYY>.......

Sir/Madam, With reference to your above mentioned application for refund, the following amountis sanctioned to you on a provisionalbasis:

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(1-1) Amount of refund v. sanctioned BankDetails V Bank Account No. as per ‘| application Vi. Name of the Bank a Address of the Bank Vi. |Branch IFSC . MICR ix.

| Vid.

Signature (DSC):

Name:

Designation:

Office Address:

Date:

Place:

Heyes wos, fea 5 sri 2017 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94;

Payment Advice Payment Advice No:- To <MPState> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. .......:e.0 Order Date...... <DD/MM/YYYY>.......0 GSTIN/ UIN/ Temporary ID > Name: <> Refund Amount(as per Order):

870 (21) Date: <DD/MM/YYYY> Description Integrated Tax Central Tax State’ UT tax Cess TIITT PIF! O/ Total) T)1/ P| F/O} Total} T/ 1) P) F Total] T) 1} P| F] Q| Total Net Refund amount sanctioned Interest onl delayed Refund Total Note ~ ‘T’ stands Tax; ‘]’ standsfor Interest; ‘P? stands for Penalty; ‘F’ stands for Fee and ‘©’ stands for Others Details of the Bank Bank Account no as per application Nameof the Bank Name and Address of the Bank /oranch iii. :

iv. IFSC MICR Vv.

J Date: Signature (DSC):

Place: Name:

Designation:

Office Address:

To (GSTIN/ UIN/ Temporary ID) (Name) __ (Address) F O R M - G S T - R F D - 0 6 [S ee ru le 92 (1 ), 92 (3 ), 92 (4 ), 92 (5 ) & 96 (7 )] O r d e r No .:

Da te :

< D D / M M / Y Y Y y Y > T o ( G S T I N / U I N / T e m p o r a r yI D ) ( N a m e ) (A dd re ss ) S h o w ca us e no ti ce No .

( I fa pp li ca bl e) A c k n o w l e d g e m e n t N o .

., Da te d .

< D D / M M / Y Y Y Y > R e f u n d Sa nc ti on /R ej ec ti on O r d e r Si r/ Ma da m, Th is ha s re fe re nc e to yo ur ab ov e me nt io ne d ap pl ic at io n fo r re fu nd f i l e d un de r se ct io n 5 4 of th e Ac t* / in te re st on r e f n d * .

< < re as on s, i f an y, fo r gr an ti ng or re je ct in g re fu nd > > U p o n ex am in at io n of yo ur ap pl ic at io n, th e a m o u n t of re fu nd sa nc ti on ed t o yo u, af te r ad ju st me nt of du es (w he re ap pl ic ab le ) is as fo ll ow s:

*S tr ik e ou t wh ic he ve r i s no t ap pl ic ab le De sc ri pt io n In te gr at ed T a x Ce nt ra l T a x St at e/ U T ta x C e s s T I | P/] F | Of To ta l T I Pj FI!

Ol!

To ta l} T] 1) Pi F 0 T o t a l T o t a l

A m o u n t o f re fu nd /i nt er es t* 870(22) eager wera, fest 5 SARA 2017 cl ai me d

Re fu nd sa nc ti on ed on pr ov is io na l ba si s ( O r d e r No ..

da te ) (i f :

ap pl ic ab le )

R e f u n d a m o u n t in ad mi ss ib le , | << re as on d r o p d o w n > > <M ul ti pl e re as on s to be al lo we d> 4 , Gr os s am ou nt t o be pa id (1 -2 -3 ) 7

A m o u n t cd ju st ed ag ai ns t ou ts ta nd in g d e m a n d (i f an y) un de r th e ex is ti ng la w or un de r th e Ac t.

D e m a n d Or de r No ..

da te ..

A c t Pe ri od <M ul ti pl e ro ws po ss ib le - ad d ro w1 0 , be gi ve n>

N e t am ou nt t o be pa id i | L L v e e .

N o t e — ‘T ’ st an ds T a x ;

‘ I st an ds f o r In te re st ;

‘P ’ st an ds fo r Pe na lt y;

‘F * st an ds fo r F e e a n d ‘O ° st an ds fo r O t h e r s *S tr ik e ou t wh ic he ve r i s no t ap pl ic ab le *1 _ Th er eb y sa nc ti on an a m o u n t of I N R to M / s ha vi ng G S T I N u n d e r su bse ct io n (5 ).

of se ct io n 54 ) of th e Ac t/ un de r sc ct io n 56 of th e A c t @ ®S tr ik e ou t wh ic he ve r is no t ap pl ic ab le .

(a ) “a nd th e am ou nt i s to be pa id to th e ba nk ac co un ts pe ci fi ed by hi mi n hi s ap pl ic at io n:

(b ) th e am ou nt i s to be ad ju st ed to wa rd s re co ve ry of ar re ar s as sp ec if ie d at se ri al n u m b e r 5 of th e Ta bl e ab ov e;

{c ) an am ou nt o f -- -- -r up ee si s to be ad ju st ed to wa rd s re co ve ry o f ar re ar s as sp ec if ie d at se ri al nu mb er 5 of th e Ta bl e ab ov e an d th e re ma in in g am ou nt o f -- -- ru pe es i s to be pa id to th e b a n k ac co un ts pe ci fi ed by hi m in hi s ap pl ic at io n” “S tr ik eou t wh ic he ve r is no t ap pl ic ab le , O r “2 .

h e r e b y cr ed it an a m o u n t of I N R __ .

to C o n s u m e r We lf ar e Fu nd un de r su bse ct io n (.

} of Se ct io n (.

) of th e Ac t.

@ 3 _ L h e r e b y re je ct an a m o u n t of I N R 7 to M / s ha vi ng G S T I N un de r su bse ct io n (.

) of Se ct io n (.

) of th e Ac t.

“S tr ik eou t wh ic he ve r is no t ap pl ic ab le D a t e :

S i g n a t u r e ( D S C ) :

Pl ac e:

N a m e :

D e s i g n a t i o n :

O f f i c e A d d r e s s :

Hee Woda, feats 5 aie 2017 870 (23) 870(24) Heme UsTTs, feat 5 Be 2017 * FORM-GST-RFD-07 [See rite 92(1), 92(2) & 96(6)) Reference No. Date: <DD/MM/YYYY> To (GSTIN/UIN/Temp.ID No.)

(Name) (Address) Acknowledgement No. ............ Dated......... <DD/MM/YYYY>.......

Order for Complete adjustment of sanctioned Refund Part- Ane Sir/Madam, With reference to your refund application as referred above and further furnishing of information/filing of documents against the amountof refund sanctionedto you has been completely adjusted against outstanding demands as per details below:

Integrated Central State/ UT CessRefund Calculation Tax Tax Tax Amount of Refund claimed ji Net Refund Sanctioned on Provisional Basis “| (Order No...date, Refund amount inadmissible rejected i, <<reason dropdown>> Refund admissible (j-ii-1i) 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 amountof 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 / underthe existing Jaw. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act.

OR Part-B Order for withholding the refund Heqgest toga, feat 5 aNd 2017 870 (25) This has reference to your refund application referred to above and information’ documents furnished in the ’ matter. The amountof refund sanctioned to you has been withheld dueto the following reasons:

Retund Order No.:

Date of issuance of Order:

Sr. Refund Calculation Integrated Central State/UT Tax Cess No. Tax Tax Amountof Refund Sanctioned Amount of Refund Withheld Amount of Refund Allowed Reasons for withholding of the refund:

<<Text>> | I hereby, order that the amountof 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.

Signature (DSC):

Name:

Designation:

Office Address:

Date:

Place:

870(26) eames woras, festa 5 see 2017 FORMGSTRED-10 [See rule 93(2}} Application for Refund byany specialized agencyof UN or any Multilateral Financial Institution and Organization, Consulate or Embassyof foreign countries,etc.

1. UIN ~ Name Addresst e

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

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

6. Details of Bank Account:

a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7, Reference number and date of furnishing FORM GSTR-1]

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 weare 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 FETE UAT, FAH _5 SPT 2017 870 (27) FORMGST RFD-11 [See rule 96A} Furnishing of bond or Letter of Undertaking for export of goods or services 1, GSTIN

2. Name

3. Indicate the type of documentfurnished Bond: (ener ofUndertaking 7 i I

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 copyofthe bank guarantee and bond shall be furnished tothe jurisdictional officer.

§. Declaration - The above-mentioned bank guarantee is submitted to secure the integrated tax payable on(i) export ofgoodsorservices.

(ii) ] undertake to renew the bank guarantee well before its expiry. In case I/Wefail to do so the department will be at liberty to get the payment fromthe bank against the bank guarantee.

(iii) Yhe department will be at Hberty to invoke the bank guarantee provided by us 10 cover the amountofintegrated tax payable in respect of export of goods or services.

Signature of Authorized Signatory Name Designation / Status ------- Date ---------- 870(28) FHeagesr wera, fedia 5 SPR 2017 Bondfor export of goods or services without payment of integrated tax (See rule 964) UWeOferesshereinafter called “obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of...rupees 1o be paid to the President for which payment will and truly to be made.

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

WHEREASthe above bounden obligor has been permitted from time to time to supply goods orservices for export out of India without payment ofintegrated tax;

and whereas the obligor desires to export goods or services in accordance witht

(3) of section 16;

he provisions of clause (a) of sub-section AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount OD. eascscteersseneescstssceseenssseesnenes rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissiunerthe bank guarantee as afore mentioned;

‘The condition ofthis bondis that the obligor and his representative observeall the provisions ofthe Actin respect of export of goods orservices, and rules made thereunder;

ANDifthe relevant and specific goodsor services are duly exported;

ANDif 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 bythe said officer, this obligation shall be void;

OTHERWISEandon breachor failure in the performance ofany part of this condition, the sameshall be in full force and virtue:

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

WWefurther declare that this bond is given underthe orders of the Government forthe performanceof an act in which the public are interested;

IN THE WITNESS THEREOFthese presents have been Signed the day hereinbefore written bythe obligor(s).

Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address Occupation

(2) Name and Address Occupation Accepted by me this...ceceday Of oo...eee(month)...(year) eceetepeteentetenser nee eeeeeneeesOf .eceececeee eee (Designation) for and on behalf ofthe Presidentofindia.”.

Aeayesy woraga, festa 5 seed 2017 870 (29) Letter of Undertaking for export of goodsor services without paymentof integrated tax (See rule 96A) To The President of India (hereinafter called the "President"), acting throughthe properofficer .. (address of the registered person) having Goods &TIVO eccccciceceecsseeeeserersee Of...

hereinafter called "theServices Tax Identification Number‘No ce eeeetenans cee eae cuceeceee eee eaeeneneeen tes ;

undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on thisoe day Ofeee to the President

(a) to export the goodsor services supplied withoutpayment of integrated tax within time specified in sub-rule

(1) of rule 96A ;

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

(c) pay the integrated tax, thereon in the event of failure to export the goodsor services, along with an amount equal to eighteen percentinterest per annum on the amountoftax notpaid, iromthe date of invoice till the date of payment.

We declarethat this undertakingis given underthe orders ofthe properofficer for the performance of enacts in which the public are interested.

IN THE WITNESS THEREOFthese 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 bymethis...day Of aecceceren (month)...eee (year) beeen ene tne eee een e nee reatOf eee eeeceece ees (Designation) for and on behalf of the President ofIndia 870(30) Feet wera, feat 5 sered 2017 ‘ FORMGSTINS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To ema eee ene eee eee amr eee acer areser ete cera eee two tee e emer ere rare eea ee (Name and Designation of officer) - Whereas information has been presented before me and I have reasonsto believe that— A.M/s.

o has suppressed transactions relating to supply of goods and/or services O has suppressed transactionsrelating to the stock of goodsin hand, a has claimed input tax credit in excess of his entitlement under the Act a has claimed refund in excess of his.entitlement under the Act —o has indulged in contravention of the provisions of this Act or rules made thereunderto evade tax under this Act;

OR B.M/s.

G is engaged in the businessof transporting goods that have escaped payment of tax G is an owner or operator of a warehouse or a godownor a place where goods that have escaped paymentoftaxhave been stored has kept accounts or goods in such a manner as payable underthis Act.

is likely to cause evasion oftax 9 OR 2 goods liable to confiscation / documents relevant to the proceedings underthe 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 O in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may tr Fee wWorss, feats 5 SARA 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.

Anyattempt 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 ofthé Indian Penal Code.

Given under my hand & seal this ............ day of ......... (month) 20.... (year). Valid for bene day(s).

Seal Signature, Name and designation ofthePlace issuing authoritv Name, Designation & Signature of theInspection Officer/s 870(32) mame Ua, fea 5 seTet 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/PMin the following premise(s):

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

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

l. <<Nameand 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 reasonsto believe that certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Actare 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 goods/ books/ documents andthings:

A) Details of Goodsscized:

Sr. Description Quantity or units Make/mark or Remarks No of goods model 1 2 3 4 5 Aeagest wera, feat 5 SPR 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 overfor safe upkeep to:

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

Place: Naine and Designation of the Officer Date:

Signature of the Witnesses - Sr. No. Name and address Signature t o — ~ To:

<<Name and address>> Feayes! worra, festa 5 aed 2017 870(34) FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conductedon__//_at__:_ AM/PM inthe following premise(s):

<<Details of premises>> whichis/are a place/places of business/premises belongingto:

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

j. <<Name and address>>

2. <<Nameand address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, 1 have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this. Act are secreted in place(s) mentioned above.

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

Sr. Description Quantity or units Make/mark or Remarks No of goods model 1 2 3 4 5 Nameand Designation of the Officer Place:

Date:

Signature of the Witnesses Nameand address Signature

To:

<<Name and address>> Heyes! wos, feat 5 aed 2017 870 (35) FORMGST INS-64 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] Licceceseeeees Of. eeceecesserreees hereinafter called "obligar(s)" am held andfirmly bound to the President of India (hereinafter called “the President") and/or the Governor of ceteeeeeeees(State) (hereinafter called “the Governor”) inthe sum Of.......-.--eerupees tO be paid to the President / the Governor for whichpayment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis...................day Of...cece WHEREASin accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ..............:: eee dated............ - having value be veeceeeeesrupees involving an amountoftax Of .........-.:0.:005++- rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value .................... rupees and a security Of .......-..::seeeeeeeee es rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor;

and WHEREASI undertake to produce the said goods released provisionally to me as and when required bythe proper officer duly authorized under the Act.

Andifall taxes, interest, penalty, fincand other lawful chargesdemanded by the properofficer are duly paid within ten days ofthe date of demand thereof being made in writing by the said .

properofficer, this obligation shall be void.

OTHERWISE and on breacher failure in the performance ofany part of thiscondition, the same shall be in full force:

ANDthe 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 THEREOFthese presents have been signed the dayhereinbefore written bythe obligor(s). , Signature(s) of obligor(s).

Date:

Place:

Witnesses

(1) Name and Address

(2) Name and Address 870(36) meager worry, festa 5 sered 2017 Date ° Place Accepted _ by me this...eeeday of secusscasetsubesesseaeers(month)...YOM)ccc eect irsstsresseseeee (designation of officer)for and on behalf of the President /Governor.

(Signature of the Officer) FORMGSTINS-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>> | whichis/are a place/places of business/premises belonging to:

<<Nameof 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 equivalent to the:

0 market price of such goodsor things a the amountof tax, interes! and penalty that is or may become payable has been paid, | hereby order the above mentioned goodsbereleased forthwith.

Place: Nameand Designation of the Officer Date:

To:

<<Nameand Designation>> Reyes wera, fea5 WAR2017 FORMGST DRC - 01 [See rule 142(1)] Reference No:

To ee GSTIN/ID walenenereewemnes Name Address Tax Period ------------- BLY. --e----2-- Section / sub-section under which SCNis being issued - SCN Reference No.---- Date ---- Date:

Act - Summary of Show Cause Notice

(a) Brieffacts 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)] Date:Reference No:

To neGSTIN/AID monennnreneenonene Name Address SCN Ref. No. --- --- StatementRef. No. ----

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

(c) Tax and other dues Date — Date- Section /sub-section under which statementis being issued - Summary of Statement (Amountin Rs.)

Sr. Tax Act Place of Tax/ | Others | Total No. Period supply Cess (name of State) 1 2° 3 4 5 6 7 Total 870(38) Heagesl wera, faa 5 BPTI 2017 FORMGSTDRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the showcause notice (SCN) or statement 7 @

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 ofissue payment is made within 30 daysofits issue

6. Financial Year

7. Details of payment made including interest and penalty. if applicable (Amountin 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) 2 | 3 4 5 6 7 8 9 10 n | |

8. Reasons, if any- << Text box>> _

9. Verification- 1 hereby solemnlyaffirm and declare that the information given hereinabove is true and correct to the best of my knowledgeand belief and nothing has been concealed therefrom.

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

Date:

To GSTIN/AD cotemeeeencenmenema Name _ Address Tax Period ------------- EY,--------= ARN - Date - Acknowledgementof acceptance of payment madevoluntarily The payment made by you vide application referred to above is hercby acknowledged to the extent of the amount paid and for the reasonsstated therein.

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

To __. GSTIN/ID weeeeectName _ Address Tax Period ------------- . FY, --+220----:

SCN - Date - ARN - Date - Intimation of conclusion of proceedings - This has reference to the showcause 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 netice are hereby concluded.

Signature Name Designation Copyto -— 870(40) Reagest wera, fala 5 aed 2017 FORMGST 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 (J Yes _} No

8. Verification- I hereby solemnly affirm and declare that the information given hereinaboveis true and correct to the best ofmy knowledge andbeliefand nothing has been concealed therefrom.

Signature of Authorized Signatory Name . Designation / Status ------- Date -— Reger wera, festa 5 3nd 2017 870 (41)

1. Details of order —

(a) Order no.

FORMGSTDRC - 07 [See rule 142(5)] Summary of the order

(b) Order date 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 -

4. Details of demand (Amountin Rs.)

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

5. Amount deposited Sr. No.

Date:

Rectification of Order Preamble - << Standard >> (Applicable for orders only)- Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN,if applied for Date ofARN rectification Your application for rectification ofthe orderreferred toabove has been found to be L) satisfactory;

It has come to mynoticethat the above said order requires rectification;

Reasonforrectification - << 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 orderis rectified in exercise of the powers conferred under section 161 as under:

<< text>> To (GSTIN/ID) eanesssesananeeueneee-Name (Address) Copyto- - HeqgesT wos, fea 5 sere 2017 870 (43) FORMGST DRC — 09 [See rule 143] Particulars of defaulter- GSTIN — Name - Demand order no.: Date:

Reference no. of recovery: Date: | Period:

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

(Amountin Rs.)

Act Tax/Cess | Interest | Penalty Others Total Pd 2 3. | 4 5 6 Integrated tax 7 Central tax ] State/UT tax .

Cess Total << Remarks>> You are, hereby, required under the provisionsof section 79 of the <<SGST>> Actto recover the amount due from the << person >>as mentioned above.

Signature Name Designation Place:

870(44) Fees Woraa, festH 5 SeTeq 2017 FORM GST DRC — 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demandorderno.: . . Date:

Period:

Whereas an order has been made by mefor 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 accordancewith 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 ofthe right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have beenascertained,are those specified in the Schedule against eachlot.

The auction will be held on ....... at.... AM/PM. Inthe event the entire amount due is paid before the date ofauction,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:

FORMGST DRC— 11 [See rule 144(5) & 147(12}] Notice to successful bidder To, Piease refer to Public Auction Reference no. dated . On the basis of auction conducted on , you have been found to be a successful bidder in the instant case. , Youare 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 madethe full payment of the bid amount.

Signature Name Designation Place:

Date:

Hea wera, feaiae 5 aed 2017 870 (45) FORM GST DRC- 12 [See rule 144(5) & 147(12] Sale Certificate Demand order no.: Date:

Reference no. of recovery: Date:

Period:

‘This is to certify that the following goods:

Schedule (Movable Goods) © Sr. No. Description of goods Quantity 1 2 3 ‘ Schedule (Immovable Goods) Building Floor Nameof Road Localit Distric Stat PIN Latitude Longitude No/ No. the / y/ t e Code (optional) (optional) Flat No. Premises Stree Villag /Building t e I 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Nameofthe Company ~ Quantity Valuc | 1 2 3 4 have been sold to ............00. 00occa eueaeeeeenenesALL ccc cc cece ease tees eeeeeneuensaeeenes in public auction of the goods held for recovery of rupees --------- in accordance with the provisions of section 79(1)(b)/(d) of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act and rules made thereunderon --------- and the said............ cc cece ence cence es (Purchaser) has been declared to be the purchaser ofthe said goods at the time ofsale. The sale price of the said goods was received ON.............0.685 The sale was confirmed on.............crereerreney Signature Name Designation Place:

Date:

870(46) Feayesl wioraa, feat 5 seed 2017 FORM GST DRC - 13 [See rule 145(1)j Notice to 2 third person undersection 79(1) (¢) To The Particulars of defaulter - GSTIN - Name- Demandorder no.: Date:

Date:Reference no. of recovery:

Period:

Whereas a sum of Rs. <<---->> on accountof tax, cess, interest and penaltyis p the provisions of the <<SGST / UTGST/CGST/ IGST>> Act by <<Name of Taxable person>> holding <<GSTIN>> whohas failed to make payment of such amount, and/or ayable under It is observed that a sum of rupees -------- is due or may become dueto the said taxable person from you; or It is observed that you hold orare likelyto 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 contained in clause

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

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

Also, please note that if you discharge any liability to the said taxable personafter receipt of this notice, you will be personally liable to the State /Central Government undersection 79 of the Act to the extent of the liability discharged, or to the extent ofthe liability of the taxabie personfortax, 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 deemedto 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:

Feayes warga, feat 5 are 2017 870 (47) FORM GST DRC - 14 [See rule.145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no.

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

GSTIN — | Name- Demand orderno.: Date:

Reference no. of recovery: Date:

Period:

This certificate will constitute a gocd and sufficient discharge of yourliability to above mentioned defaulter to the extent of the amountspecified in the certificate.

Signature Name Designation Place:

Date:

870(48) Aeagesr wars, fetta 5 set 2017 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FORA DECREE To The Magistrate /Judge ofthe Court ofvce 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 viveeeeeevaetenes 20. ccc BY ceeeeeeeveesees--(name of defaulter) in Suit No. oo...

of 20..., a sum of rupees------ is payable to the said person. However, the said’person is ” liable to pay a sum of rupees ------ underthe provisions of the<< SGST/UTGST/ CGST/ IGST/ CESS>> Act vide order number ----- dated ------- Youare requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amountas mentioned above.

Place:

Date:

Proper Officer/ Specified Officer To GSTIN - Name- Address- ’ Demand order no.:

Reference no. of recovery:

Period:

Feryes wera, featH 5 se 2017 _ FORM GST DRC — 16 [See rule 147(1) & 151(i}] Date:

Date:

870 (49) 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 beloware, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited froin 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 Schedule (Immovable) Building Floor Name of | Road | Localit-] District | Stat PIN Latitude | Longitude No./ No. the / y/ e Code (optiona (cptional) Flat No. Premises Stree Village 1).

/Building t l 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Nameofthe Company Quantity | 2 3 Signature Name | Designation Place:

- Date:

870(50) FAeayes wera, feaiH 5 STR 2017 FORM GST DRC -17 {See rule 147(4)] Notice for Auctionof bnmovable/Movable Property undersection 79(1) (d) Date:Demandorderno.:

Date:Reference number ofrecovery:

Period:

Whereas an order has been made by mefor 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 shal] be put up for sale in the lots specified in the Schedule. The sale will be of the right, titleand 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 Jot. os In the absence of any order of postponement, the auction will be held ON. c ccc cceeeceeeee ee eee: (date) at........ vtec cee veeeeteee eer eeeas A.M/P.M.In the event the entire amountdueis paid before the issuance of notice, the auction will be cancelled.

‘The nrice of each Jot 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 andresold.

Schedule (Movable) Sr. No. Description of goods Quaniity l 2 3 Z Schedule (Immovable) Building Floor Name of | Road | Localit | District | Stat PIN Latitude ;

Longitude No./ No. the / yf e Code | (optiona | (optional) Flat No. Premises Stree Village N.

/Building t 1 2 3 4 5 6 7 8 9 10 Sehedi bares) i. Noy Nameofthe « UTS Ounntils ' | [ieee eteneninent aa | | t > a aor ee seein neers ane ttn neces § wed. ' Sia, ee Nay.

ewaldi Despers tad Heme wos, fea 5 BATT 2017 870 (51) FORMGST DRC - 18 ‘See rule 155] To Name & Address of District Collector reee eeee Demandorderno.: Date:

-Reference numberofrecovery: Date:

Period:

Certificate action under clause(e) of sub-section (1) section 79 Loocccccceceeeee nese nesen es do hereby certify that a sum Of Rs.......:cceceeeeeees has been demanded from and is payable by Mis....... potter een ees. holding GSTIN ......-under _ <<SGST/CGST/IGST/UTGST/CESS>> Act,but has not been paid and cannot be recovered from the said defaulter in the manner provided underthe Act.

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

Signature Name Designation Place:

Date: .

Feagesy words, feaia 5 SPR 2017 870(52) FORMGST DRC - 19 [See rule 156] To, Magistrate, <<Name and Address of the Court>> Date:Demand orderno.:

Reference numberofrecovery:

Period:

Date:

Application to the Magistrate for Recovery as Fine A sum of Rs. << ----- >>is recoverable from <<Name of taxable person>> holding <<GSTIN>> onaccountoftax, interest and penalty payable under the provisions of the Act.

You are requestedto kindly recover such amountin accordance with the provisions of clause _(f) of sub-section (1) of section 79of 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:

Heyes waa, fai 5 SAT 2017

1. Nameofthe taxable person-

2. GSTIN -

3. Period FORMGST DRC - 20 [See ruie 138(1)] Application for Deferred Payment/ Payment in Instalments 870 (53) In accordance with the provisionsof section 80of the Act, I request you to allow me extension of time upto ---------- for paymentoftax/ other dues orto allow meto pay such tax/other dues in -------instalments for reasons stated below:

Demand ID Description Central tax State /UTtax Integrated tax CESS Tax/Cess Interest Penalty Fees Others [Total Reasons:- Verification Upload Documer CO thereby solemnlyaffirm and declarethat the information given hereinaboveis true and correct to the best of myknowledgeandbelief and nothing has been conccalcd therefrom.

Signature of Authorized Signatory Name Place - Date - 870(54) Feggesy worma, festa 5 SNe 2017 FORM GST DRC - 21 [See ruie 158(2)] Reference No <<--->> cc Date >> To GSTIN ------------ N A D Re Pe ap ex or BING enreenneeee Hdregg -------+==== bmand Order No. Date:

pference numberofrecovery: Date:

riod - Application Reference No. (ARN)- Date - Orderfor acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 89 of the Act. Your blication for deferred payment / payment of tax/other dues in instalments has been hmined andin this connection, you are allowed to paytax and other dues by------- (date) in this connection you are allowed to pay the tax and other dues amounting to rupees ------ - iM) ------- monthly instalments.

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

asons for rejection Place:

Date:

Signature Name Designation Fees Words, festa 5 SMT 2017 870 (55) FORMGST DRC - 22 [See rule 159(1)] Reference No.: Date:

To wanennnenenemanee Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) oO Provisional attachment of property under section83 It is to inform that M/s ------------------~ (name) having principal place of business at -- wonenennnnennone(address) bearing registration numberas -------------~ (GSTIN/ID), PAN ------ is a registered taxable person under the <<SGST/CGST>> Act. Proceedingshave been launched against the aforesaid taxable person under section << --->> ofthe said Act to determine the tax or any other amount due from the said person. As per information avaiJable with the department, it has cometo my notice that the said personhasa - <<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, | -------------- (name), ----------- (designation), hereby provisionally attach the aforesaid account / property.

No debit shall be allowed to be made from the said account or any other accountoperated by the aforesaid person on the same PAN withoutthe 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) Aeagesr waaay, feaia 5 sR 2017 1 | ‘FORMGST DRC - 23 [See rule 159(3), 129/35) & 159(6)] Reference No.:

Date:

To wernereneceeennnmncae Name _ Address (Bank/ Post Office/Financial Institution/Immovat!e property registering autherity) Crder reference No: - ‘Date ~~ Restoration of provisionally attached property / bank account undersection83 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 agains! the defaulting perscn 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 comcerned, Signature Name Designation Copy to - eager wags, festa 5 aTeT 2017 870 (57) FORMGST DRC-24 [See rule 160] To The Liquidator/Receiver, Name of the taxable person:

GSTIN:

Demandorder no.: Date: Period:

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

Current / Anticipated Demand (Amountin Rs.} Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax , a Cess In compliance of the provisions of section 88of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding upof the company.

Name Designation Place:

Date:

870(58) | Reference No << --- >> Date >> To GSTIN -----------=* . Name --------meceeee Address ----------*+-" Demand Order No.:

Reference numberof recovery:

Period:

Reference No. in Appeal or Revision or any other proceeding- FHeagest worms, fesaia 5 3h 2017 FORMGST DRC ~ 25 [See rule 16/] Date:

Date:

Continuation of Recovery Proceedings << Date:

This has reference to the initiation of recovery proceedings against you vide abovereferred recovery reference numberfor a sum OfRS...ee The Appellate /Revisional authority /Court ......--..6ee << name of authority / Court>>has enhanced/reduced the dues covered by the above mentioned demand order Now.veteeeeees dated... ceevide order no. ---------- dated ---------- and the dues now stands at RS...eeeThe recovery of enhanced/reduced amountof 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:

AeAGeSy WoT, FEA 5 IAT 2017 870 (59) FORMGST CPD-01 [See rule 162(1)] Application for Compounding of Offence

1. GSTIN / Temporary ID

2.| Name of the applicant

3.| |Address

4.| |The violation of provisions of the Act for which prosecutionis instituted or contemplated Details of adjudication order/notice Reference Number a n Date Tax Interest Penalty Fine,if any

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

7, Whetherthis 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 anyother offence are contemplated under any other law.

10. If answerto 9 is in the affirmative, the details thereof DECLARATION a

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

(4) I understandthat 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) Feages wera, fei 5 Bred 2017 4 | FORM GST CPD-02 | [See rule 162(3)] . Reference No: Date:

To | GSTINAD -------- Name----------- Address -------------- ARN ------- Date — Order for rejection / allowance of compounding of offence This has reference to your application referred to above. Your application has been examined in the department and the findingsare as recorded below:

<< text >> | | | ] am §atisfied that you fulfil the requirements to be allowed to compoundthe offences in respect of the offencesstated in column (2) of the table below onpayment compounding amount indicated in column (3):

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

ay (2) (3) aead Note: Un case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount specified in column

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

Youae hereby directed to pay the aforesaid compounding amount by---------- (date) and on payment of the compounding amount, you will be granted immunity from prosecutionfor the offenceslisted in column (2) ofthe aforesaid table.

or [| Your application is hereby rejected. Signature Name . Designation ......c ARTA H USUTTST GH ATT W TM STA, WT UA, soaferg.

Prise, wrrsrs Fe Gen cea UGA, ease ERT Sexta yReney, sore S gfed gar yearfrat-2017.

Notification No. F-A 3-40-2017-1-V(83)- , dt. 05-08-2017 and 07-12-2018 - Amending CGST Rules notification 10/2017-CT dt 28.06.2017 (third amendmend)

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