TNGST (Amendment) Rules, 2017 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 Tamil Nadu
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

III-1a Ex. (263)—1 Part III—Section 1(a) General Statutory Rules, Notifi cations, Orders, Regulations, etc., issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT © [Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009.

2017 [Price: Rs. 24.00 Paise TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 263] CHENNAI, THURSDAY, AUGUST 10, 2017 Aadi 25, Hevilambi, Thiruvalluvar Aandu – 2048 COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[G.O. (Ms) No. 91, Commercial Taxes and Registration (B1), 10th August 2017, Aadi 25, Hevilambi, Thiruvalluvar Aandu – 2048] No.SRO A-38(a)/2017 In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.

2. In the Tamil Nadu Goods and Services Tax Rules, 2017,

(i) in rule 10, with effect from 29th June, 2017, in sub-rule (4), the word “either” shall be omitted;

(ii) in rule 24, with effect from 29th July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and fi gures “on or before 30th September, 2017” shall be substituted;

(iii) for rule 34, with effect from 27th July, 2017, the following shall be substituted, namely:- “34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notifi ed by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.

(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;

(iv) in rule 44, with effect from 29th June, 2017,

(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;

(b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;

(v) in rule 46, with effect from 27th July, 2017, for the third proviso, the following proviso shall be substituted, namely:- 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY “Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specifi ed in clause (e), contain the following details, namely,-

(i) name and address of the recipient;

(ii) address of delivery; and

(iii) name of the country of destination:”;

(vi) in rule 61, with effect from 29th June, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- “(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notifi cation, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notifi ed by the Commissioner.

(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2—

(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;

(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;

(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;

(vii) in rule 83, with effect from 29th June, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;

(viii) in rule 89, with effect from 29th June, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;

(ix) in rule 96, with effect from 29th June, 2017,-

(a) in sub-rule (1), in clause (b), and

(b) in sub-rule (3), after the words, fi gures and letters “FORM GSTR 3”, the words and fi gures “or FORM GSTR-3B, as the case may be;” shall be inserted;

(x) in rule 119, with effect from 29th June, 2017,-

(a) in the heading, for the word “agent”, the word “jobworker/agent” shall be substituted;

(b) for the expression “sub-section (14) of section 142”, the expression “section 141 or sub-section (14) of section 142” shall be substituted;

(xi) after rule 138, with effect from 1st July, 2017, the following shall be inserted, namely:- “CHAPTER – XVII INSPECTION, SEARCH AND SEIZURE

139. Inspection, search and seizure.- (1) Where the proper offi cer 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-01 authorising any other offi cer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confi scation.

(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper offi cer or an authorised offi cer shall make an order of seizure in FORM GST INS-02.

(3) The proper offi cer or an authorised offi cer may entrust upon 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 deal with the goods or things except with the previous permission of such offi cer.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3

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

(5) The offi cer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, 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.

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 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.

Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper offi cer, the security shall be encashed and adjusted against the tax, interest and penalty and fi ne, 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 shall be released forthwith, by an order in FORM GST INS-05, 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

142. Notice and order for demand of amounts payable under the Act.- (1) The proper offi cer 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 thereof electronically 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 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 offi cer of such payment in FORM GST DRC-03 and the proper offi cer 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 offi cer of such payment in FORM GST DRC-03 and the proper offi cer 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.

(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section

(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.

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

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 under any of the provisions of the Act or the rules made thereunder is not paid, the proper offi cer may require, in FORM GST DRC-09, a specifi ed offi cer 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.

4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Explanation.-For the purposes of this rule, “specifi ed offi cer” shall mean any offi cer of the Central Government or a State Government or the Government of a Union territory or a local 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 Government of a Union territory or a local authority.

144. Recovery by sale of goods under the control of proper offi cer.- (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 section 79, the proper offi cer 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 be 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 fi fteen 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 offi cer may sell them forthwith.

(4) The proper offi cer may specify the amount of pre-bid deposit to be furnished in the manner specifi ed by such offi cer, 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 offi cer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fi fteen days from the date of auction. On payment of the full bid amount, the proper offi cer shall transfer the possession of the said goods to the successful bidder and issue a certifi cate 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 offi cer shall cancel the process of auction and release the goods.

(7) The proper offi cer shall 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 offi cer may serve upon a person referred to in clause (c) of subsection (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST DRC-13 directing him to deposit the amount specifi ed in the notice.

(2) Where the third person makes the payment of the amount specifi ed in the notice issued under sub-rule (1), the proper offi cer shall issue a certifi cate in FORM GST DRC-14 to 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 money or for sale in the enforcement of a mortgage or charge, the proper offi cer 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 settlement of the amount recoverable.

147. Recovery by sale of movable or immovable property.- (1) The proper offi cer 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 transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:

Provided that the attachment of any 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 offi cer 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 offi cer 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 affi xed on the said property and shall remain affi xed till the confi rmation of sale;

(b) a movable property, the proper offi cer 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 offi cer himself or an offi cer 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 FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5

(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 offi cer 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 offi cer may specify the amount of pre-bid deposit to be furnished in the manner specifi ed by such offi cer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful 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 fi fteen 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 of keeping them in custody are likely to exceed their value, the proper offi cer 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 offi cer shall investigate the claim or objection and may postpone the sale for such time as he may deem fi t.

(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, or was in possession of, the property in question under attachment or distraint.

(10) Where, upon investigation, the proper offi cer is satisfi ed that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the 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 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 offi cer shall make an order releasing the property, wholly or to such extent as he thinks fi t, from attachment or distraint.

(11) Where the proper offi cer is satisfi ed 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 offi cer shall reject the claim and proceed with the process of sale through auction.

(12) The proper offi cer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fi fteen days from the date of such notice and after the said payment is made, he shall issue a certifi cate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certifi cate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:

Provided that 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.

(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specifi ed in subrule (12), shall be paid to the Government by the person to whom the title in such property is transferred.

(14) 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 (4), the proper offi cer shall cancel the process of auction and release the goods.

(15) The proper offi cer shall 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.

148. Prohibition against bidding or purchase by offi cer.- No offi cer 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 notifi ed by the Government to be a holiday for the area in which the sale is to take place.

150. Assistance by police.- The proper offi cer may seek such assistance from the offi cer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said offi cer-in-charge shall depute suffi cient number of police offi cers for providing such assistance.

151. Attachment of debts and shares, etc.- (1) 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 by a written order in FORM GST DRC-16 prohibiting.-

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

6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(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 affi xed on some conspicuous part of the offi ce of the proper offi cer, 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 offi cer, and such payment shall be deemed as paid to the defaulter.

152. Attachment of property in custody of courts or Public Offi cer.- Where the property to be attached is in the custody of any court or Public Offi cer, the proper offi cer shall send the order of attachment to such court or offi cer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.

153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper offi cer may make an order charging the share of such partner in the partnership property and profi ts with payment of the amount due under the certifi cate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profi ts, whether already declared or accruing, 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 redeem the interest charged or, in the case of a sale being directed, to purchase the same.

154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-

(a) fi rst, be appropriated against the administrative cost of the recovery process;

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

(c) next, be appropriated against any other amount due from the defaulter under the Act or the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and

(d) any balance, be paid to the defaulter.

155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper offi cer shall send a certifi cate to the Collector or Deputy Commissioner of the district or any other offi cer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specifi ed in the certifi cate as if it were an arrear of land revenue.

156. Recovery through court.- Where an amount is to be recovered as if it were a fi ne imposed under the Code of Criminal Procedure, 1973, the proper offi cer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specifi ed thereunder as if it were a fi ne 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 other amounts in instalments.- (1) On an application fi led 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 accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional offi cer about the fi nancial 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 offi cer, 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 fi t.

(3) The facility referred to in sub-rule (2) shall not be allowed where-

(a) the taxable person has already defaulted on the payment of any amount under the Act or the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;

(b) the taxable person has not been allowed to make payment in instalments in the preceding fi nancial year under the Act or the Central Goods and Services Tax Act, 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 Act, 2017;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7

159. Provisional attachment of property.- (1) 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 shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.

(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the 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 property is attached may, within seven days of the attachment under sub-rule (1), fi le an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person fi ling the objection, release the said property by an order in FORM GST DRC- 23.

(6) The Commissioner may, upon being satisfi ed that the property was, or 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 company is under liquidation as specifi ed 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 under section 84 shall be issued in FORM GST DRC- 25.

CHAPTER - XIX OFFENCES AND PENALTIES

162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence.

(2) On receipt of the application, the Commissioner shall call for a report from the concerned offi cer 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 satisfi ed 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 amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.

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

(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.

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

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

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

(xii) in FORM GST REG-13, with effect from 29th June, 2017, in PART-B, for serial numbers “7, 8, 9, 11”, the serial numbers “5,6,7,8” shall be substituted;

(xiii) in FORM GST REG-28, with effect from 29th June, 2017, for the brackets, words and fi gures “[See rule 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 4(3)]”, the brackets, words and fi gures “[See rule 24(3)] shall be substituted;

(xiv) in FORM GSTR-1, with effect from 29th June, 2017, in serial number 11, for the words, fi gures and brackets “Amendment of information furnished in Table No.11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]”, the words, fi gures and brackets “II. Amendment of information furnished in Table No.11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]” shall be substituted;

(xv) in FORM GST TRAN-1, with effect from 29th June, 2017, in Sl. No. 7, in Table (a), for the heading of column

(2), the heading “HSN as applicable” shall be substituted;

(xvi) in FORM GST TRAN-2, with effect from 29th June, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading “HSN as applicable” shall be substituted;

(xvii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, with effect from 29th June, 2017, the following FORMS shall respectively be substituted, namely:- “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST- RFD-07 and FORM GST-RFD-10”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9 FORM GST RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person

1. GSTIN/Temporary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

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

6. Amount of Refund Claimed:

Act Tax Interest Penalty Fees Others Total Central Tax State /UT Tax Integrated Tax Cess Total

7. Grounds of Refund Claim: (select from the drop down):

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

Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details:

1. Order No.

2. Order Date <calendar>

3. Order Issuing Authority

4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient)

1. Supplies to SEZ Unit

2. Supplies to SEZ Developer

3. Recipient of Deemed Exports g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer 10 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued i. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify)

8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number :

b. Name of the Bank :

c. Bank Account Type :

d. Name of account holder :

e. Address of Bank Branch :

f. IFSC :

g. MICR :

9. Whether Self-Declaration fi led by Applicant u/s 54(4), if applicable Yes No DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

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

Signature Name – Designation / Status TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 11 DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

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

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

10. Verifi cation I/We <Taxpayer Name> hereby solemnly affi rm 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 12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY St at em en t -1 (A nn ex ur e 1) R ef un d Ty pe :

IT C a cc um ul at ed d ue t o in ve rte d ta x st ru ct ur e [c la us e (ii ) of p ro vi so t o se ct io n 54 (3 )] Pa rt A :

O ut w ar d Su pp lie s (G ST R - 1:

T ab le 4 a nd 5 ) G ST IN / U IN In vo ic e de ta ils R at e Ta xa bl e va lu e Am ou nt Pl ac e of S up pl y (N am e of S ta te ) N o.

D at e Va lu e In te gr at ed T ax C en tra l T ax St at e / U T Ta x C es s 1 2 3 4 5 6 7 8 9 10 11 Pa rt B :

In w ar d Su pp lie s [G ST R 2 :

Ta bl e 3 (M at ch ed In vo ic es )] G ST IN of s up pl ie r In vo ic e de ta ils R at e Ta xa bl e va lu e Am ou nt o f T ax Pl ac e of su pp ly (N am e of St at e) W he th er in pu t or in pu t se rv ic e/ C ap ita l go od s (in cl p la nt a nd m ac hi ne ry )/ In el ig ib le f or IT C Am ou nt o f IT C a va ila bl e In te gr at ed Ta x C en tra l Ta x St at e/ U T Ta x C es s N o D at e Va lu e In te gr at ed ta x C en tra l Ta x St at e/ U T Ta x C ES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 N ot e -T he d at a sh al l b e au to - po pu la te d fro m G S TR -1 a nd G S TR -2 .

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 13 St at em en t- 2 R ef un d Ty pe :

Ex po rts o f se rv ic es w ith p ay m en t of t ax (G ST R - 1:

T ab le 6 A an d Ta bl e 9)

G ST IN o f re ci pi en t In vo ic e de ta ils In te gr at ed T ax BR C / FI R C Am en de d Va lu e (In te gr at ed Ta x) (If A ny ) D eb it N ot e In te gr at ed Ta x / Am en de d (If a ny ) C re di t N ot e In te gr at ed T ax / A m en de d (If a ny ) N et I nt eg ra te d Ta x = (1 1/ 8) +1 2- 13 No .

Da te Va lue S AC Ra te Ta xa ble va lue Am t.

. No .

Da te 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6A .

Ex po rts B R C / FI R C d et ai ls a re m an da to ry – in c as e of s er vi ce s 14 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY St at em en t- 3 R ef un d Ty pe :E xp or t w ith ou t pa ym en t of T ax -A cc um ul at ed I TC (G ST R - 1:

T ab le 6 A ) G ST IN o f re ci pi en t In vo ic e de ta ils Sh ip pi ng b ill/ B ill of e xp or t In te gr at ed T ax EG M D et ai ls BR C / FI R C N o.

D at e Va lu e G oo ds / Se rv ic es (G /S ) H SN / SA C U Q C Q TY N o.

D at e Po rt C od e R at e Ta xa bl e va lu e Am t.

R ef N o.

D at e N o.

D at e 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A .

Ex po rts N ot e -

S hi pp in g B ill a nd E G M a re m an da to ry ;

– in c as e of g oo ds .

B R C / FI R C d et ai ls a re m an da to ry – in c as e of S er vi ce s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 15 St at em en t 4 Su pp lie s to S EZ /S EZ d ev el op er R ef un d Ty pe :O n ac co un t of s up pl ie s m ad e to S EZ u ni t/ SE Z D ev el op er (G ST R - 1:

T ab le 6 B a nd T ab le 9 ) G ST IN o f re ci pi en t In vo ic e de ta ils Sh ip pi ng b ill/ B ill of e xp or t In te gr at ed T ax Am en de d Va lu e (In te gr at ed Ta x) (If A ny ) D eb it N ot e In te gr at ed T ax / A m en de d (If a ny ) C re di t N ot e In te gr at ed T ax / Am en de d (If a ny ) N et I nt eg ra te d Ta x = (1 0/ 9 ) + 1 1 – 12 N o.

D at e Va lu e N o D at e R at e Ta xa bl e Va lu e Am t.

Am t.

1 2 3 4 5 6 7 8 9 10 11 12 13 6B :

Su pp lie s m ad e to S EZ / SE Z de ve lo pe r (G ST R - 5:

T ab le 5 a nd T ab le 8 ) G ST IN / U IN In vo ic e de ta ils R at e Ta xa bl e va lu e Am ou nt Pl ac e of Su pp ly (N am e of St at e) Am en de d Va lu e (In te gr at ed Ta x) (If A ny ) D eb it N ot e In te gr at ed Ta x / Am en de d (If a ny ) C re di t N ot e In te gr at ed T ax / A m en de d (If a ny ) N et I nt eg ra te d Ta x = (1 2/ 7 ) + 1 3 – 14 N o.

D at e Va lu e In te gr at ed Ta x C en tra l Ta x St at e / U T Ta x C es s 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY St at em en t 5 R ec ip ie nt o f D ee m ed e xp or ts , e tc .

(G ST R -2 :

Ta bl e 3 an d Ta bl e 6) G ST IN of su pp lie r In vo ic e de ta ils R at e Ta xa bl e va lu e Am ou nt o f T ax Pl ac e of su pp ly (N am e of St at e) W he th er in pu t or in pu t se rv ic e/ C ap ita l go od s (in cl pl an t an d m ac hi ne ry )/ In el ig ib le f or IT C Am ou nt o f IT C a va ila bl e Am en de d Va lu e (IT C In te gr at ed Ta x ) (If A ny ) D eb it N ot e IT C In te gr at ed Ta x / Am en de d (If a ny ) C re di t N ot e IT C In te gr at ed Ta x / Am en de d (If a ny ) N et I TC In te gr at ed Ta x = (1 7/ 7 ) + 18 – 1 9 In te gr at ed Ta x C en tra l Ta x St at e/ U T Ta x C es s N o D at e Va lu e In te gr at ed ta x C en tra l Ta x St at e/ U T Ta x C ES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 17 St at em en t 6:

R ef un d Ty pe :

Ta x pa id o n an in tr a- St at e su pp ly w hi ch is s ub se qu en tly h el d to b e in te r- St at e su pp ly a nd v ic e ve rs a O rd er D et ai ls ( is su ed in p ur su an ce o f Se ct io n 77 ( 1) a nd ( 2) , i f an y:

O rd er N o:

O rd er D at e:

G ST IN / U IN N am e (in c as e B2 C ) D et ai ls o f in vo ic e co ve rin g tra ns ac tio n co ns id er ed a s in tra – St at e / in te r-S ta te tra ns ac tio n ea rli er Tr an sa ct io n w hi ch w er e he ld in te r St at e / in tra -S ta te s up pl y su bs eq ue nt ly In vo ic e de ta ils In te gr at ed Ta x C en tra l Ta x St at e/ U T Ta x C es s Pl ac e of S up pl y (o nl y if di ffe re nt fro m t he lo ca tio n of r ec ip ie nt ) In te gr at ed Ta x C en tra l Ta x St at e/ U T Ta x C es s Pl ac e of S up pl y (o nl y if di ffe re nt f ro m th e lo ca tio n of r ec ip ie nt ) N o.

D at e Va lu e Ta xa bl e Va lu e Am t Am t Am t Am t Am t Am t Am t Am t 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 18 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Statement 7:

Refund Type: Excess payment of tax, if any in case of Last Return fi led.

Refund on account excess payment of tax (In case of taxpayer who fi led last return GSTR-3 - table 12) Sr.

No.

Tax period Reference no. of return Date of fi ling return Tax Payable Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 19 Annexure-2 Certifi cate This is to certify that in respect of the refund amounting to INR <<>> -------------- (in words) claimed by M/s ----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certifi cate 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 Certifi cate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

20 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FO RM GST RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number :

Date of Acknowledgement :

GSTIN/ UIN/ Temporary ID, if applicable :

Applicant’s Name :

Form No. :

Form Description :

Jurisdiction (tick appropriate) :

Centre State/ Union Territory:

Filed by :

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

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

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 21 FORM GST RFD-04 [See rule 91(2)] Sanction Order No: Date: <DD/MM/YYYY> To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……- Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...

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

Sr. No Description Central Tax State /UT tax Integrated Tax Cess i. Amount of refund claimed ii. 10% of the amount claimed as refund (to be sanctioned later) iii. Balance amount (i-ii) iv. Amount of refund sanctioned Bank Details v. Bank Account No. as per application vi. Name of the Bank vii. Address of the Bank /Branch viii. IFSC ix. MICR Date: Signature (DSC):

Place: Name:

Designation:

Offi ce Address:

22 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST RFD-05 [See rules 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: - Date: <DD/MM/YYYY> To <Centre> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. …………… Order Date……<DD/MM/YYYY>……….

GSTIN/ UIN/ Temporary ID <> Name: <> Refund Amount (as per Order):

Description Integrated Tax Central Tax State/ UT tax Cess T I P F O Total T I P F O Total T I P F O Total T I P F O Total Net Refund amount sanctioned Interest on delayed Refund Total Note – ‘T’ stands Tax; ‘I’ stands for Interest; ‘P’ stands for Penalty; ‘F’ stands for Fee and ‘O’ stands for Others Details of the Bank i. Bank Account no as per application ii. Name of the Bank iii. Name and Address of the Bank /branch iv. IFSC v. MICR Date: Signature (DSC):

Place: Name:

Designation:

Offi ce Address:

To _____________________ (GSTIN/ UIN/ Temporary ID) _____________________ (Name) _____________________ (Address) TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 23 FORM GST RFD-06 [See rules 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ………… Dated ………<DD/MM/YYYY> Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund fi led under section 54 of the Act*/ interest on refund*.

<< reasons, if any, for granting or rejecting refund >> Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:

*Strike out whichever is not applicable Description Integrated Tax Central Tax State/ UT tax Cess T I P F O Total T I P F O Total T I P F O Total T I P F O Total

1. Amount of refund/ interest* claimed

2. Refund sanctioned on provisional basis (Order No….date) (if applicable) 3 . Re fund amoun t i n a d m i s s i b l e <<reason dropdown>> <Multiple reasons to be allowed>

4. Gross amount to be paid (1-2-3)

5. Amount adjusted against outstanding demand ( i f any ) under the existing law or under the Act.

Demand Order No…… date……, Act Period < M u l t i p l e r o w s possible- add row to be given>

6. Net amount to be paid Note – ‘T’ stands Tax; ‘I’ stands for Interest; ‘P’ stands for Penalty; ‘F’ stands for Fee and ‘O’ stands for Others 24 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY *Strike out whichever is not applicable &1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under section 56 of the Act@ @Strike out whichever is not applicable

(a) #and the amount is to be paid to the bank account specifi ed by him in his application;

(b) the amount is to be adjusted towards recovery of arrears as specifi ed at serial number 5 of the Table above;

(c) an amount of -----rupees is to be adjusted towards recovery of arrears as specifi ed at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specifi ed by him in his application# . .

#Strike-out whichever is not applicable.

Or &2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .

&3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (…) of Section (…) of the Act.

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

Place: Name:

Designation:

Offi ce Address:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 25 FORM GST RFD-07 [See rules 92(1), 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To ___________ (GSTIN/UIN/Temp.ID No.)

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

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

Refund Calculation Integrated Tax Central Tax State/ UT Tax Cess i. Amount of Refund claimed ii. Net Refund Sanctioned on Provisional Basis (Order No…date) iii. Refund amount inadmissible rejected <<reason dropdown>> iv. Refund admissible (i-ii-iii) v. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law...... Demand Order No…… date…… <Multiple rows may be given> vi. Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under subsection (…) of Section (…) of the Act.

OR 26 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Part-B Order for withholding the refund This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons:

Refund Order No.:

Date of issuance of Order:

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

<<Text>> I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons.

This order is issued as per provisions under sub-section (…) of Section (…) of the Act.

Date: Signature (DSC):

Place: Name:

Designation:

Offi ce Address:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 27 FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

1. UIN :

2. Name :

3. Address :

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

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

6. Details of Bank Account:

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

7. Reference number and date of furnishing FORM GSTR-11

8. Verifi cation I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affi rm 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 specifi ed agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specifi ed/ notifi ed by the Government.

Date: Signature of Authorised Signatory:

Place: Name:

Designation / Status 28 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST INS-01 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139(1)] To ……………………………..

……………………………… (Name and Designation of offi cer) Whereas information has been presented before me and I have reasons to believe that— A.M/s._________________________________________________________ has suppressed transactions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act;

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

OR C.

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

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

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

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

Seal Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Offi cer/s

(i)

(ii) TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 29 FORM GST INS-02 ORDER OF SEIZURE [See rule 139(2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):

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

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

1. <<Name and address>>

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

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

A) Details of Goods seized:

Sr.

No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized:

Sr.

No Description of books / documents / things seized No. of books / documents / things seized Remarks 1 2 3 4 and these goods and or things are being handed over for safe upkeep to:

30 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY <<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 Offi cer Date:

Signature of the Witnesses Sr. No. Name and address Signature

To:

<<Name and address>> TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 31 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on __/__/____ at __:__ AM/PM in the following premise(s):

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

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

1. <<Name and address>>

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

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

Sr.

No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Name and Designation of the Offi cer Date:

Signature of the Witnesses Name and address Signature

To:

<<Name and address>> 32 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I.................of....................hereinafter called “obligor(s)” am held andfi rmly bound to the President of India (hereinafter called “the President”) and/or the Governor of ………….(State) (hereinafter called “the Governor”) inthe sum of...........................

rupees to be paid to the President / the Governor for 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....................

WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ……………………dated………… having value ………….rupees involving an amount of tax of ……………………. rupees. On my request the goods have been permitted to be released provisionally by the proper offi cer on execution of the bond of value …………………rupees and a security of ……………………rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper offi cer duly authorized under the Act.

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

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

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

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

Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address

(2) Name and Address Date Place Accepted by me this.............................day of ...................(month).................……..(year)……………… (designation of offi cer)for and on behalf of the President /Governor.

(Signature of the Offi cer) TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 33 FORM GST INS-05 ORDER OF RELEASE OF GOODS/THINGS OF PERISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on __/__/____ from the following premise(s):

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

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

Sr.

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

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

Place: Name and Designation of the Offi cer Date:

To:

<<Name and Designation>> 34 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC- 01 [See rule 142(1)] Reference No: Date:

To _______________ GSTIN/ID ---------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- Act - Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Cause Notice

(a) Brief facts of the case

(b) Grounds

Sr. No. Tax Period Act Place of supply (name of State) Tax / Cess Others Total 1 2 3 4 5 6 7 Total TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 35 FORM GST DRC-02 [See rule 142(1)(b)] Reference No: Date:

To _______________ GSTIN/ID ----------------------- Name _______________ Address SCN Ref. No. ------- Date – Statement Ref. No. ---- Date - Section /sub-section under which statement is being issued – Summary of Statement

(a) Brief facts of the case

(b) Grounds

Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total 36 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-03 [See rules 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

1. GSTIN

2. Name

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

4. Section under which voluntary payment is made << drop down>>

5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue

6. Financial Year

7. Details of payment made including interest and penalty, if applicable (Amount in Rs.)

Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Total Ledger utilised (Cash / Credit) Debit entry no.

Date of debit entry 1 2 3 4 5 6 7 8 9 10 11

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

9. Verifi cation- I hereby solemnly affi rm 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 – TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 37 FORM GST DRC– 04 [See rule 142(2)] Reference No: Date:

To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- ARN - Date - Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein.

Signature Name Designation Copy to - 38 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-05 [See rule 142(3)] Reference No: Date:

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

Signature Name Designation Copy to - – TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 39 FORM GST DRC-06 [See rule 142(4)] Reply to the Show Cause Notice

1. GSTIN

2. Name

3. Details of Show Cause Notice Reference No.

Date of issue

4. Financial Year

5. Reply << Text box >>

6. Documents uploaded << List of documents >>

7. Option for personal hearing Yes No

8. Verifi cation- I hereby solemnly affi rm 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 ______________ 40 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–07 [See rule 142(5)] Summary of the order

1. Details of order –

(a) Order no. (b) Order date (c) Tax period -

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

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

4. Details of demand (Amount in Rs.)

Sr.

No.

Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8

5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total Signature Name Designation Copy to - – TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 41 FORM GST DRC–08 [See rule 142(7)] Reference No.: Date:

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

It has come to my noticethat the above said order requires rectifi cation;

Reason for rectifi cation - << text box >> Details of demand, if any,after rectifi cation (Amount in Rs.)

Sr.

No.

Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectifi ed in exercise of the powers conferred under section 161 as under:

<< text>> To _______________ (GSTIN/ID) --------------------------Name _______________ (Address ) Copy to - 42 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–09 [See rule 143] To ___________ ------------------ Particulars of defaulter - GSTIN – Name - Demand order no.: Date:

Reference no. of recovery: Date:

Period:

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

(Amount in Rs.)

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

Signature Name Designation Place:

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 43 FORM GST DRC–10 [See rule 144(2)] Notice for Auction of Goods under section 79(1)(b) of the Act Demand order no.: Date:

Period:

Whereas an order has been made by me for sale of the attached or distrained goods specifi ed 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 specifi ed 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 specifi ed 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 offi cer/ specifi ed offi cer and in default of payment, the goods shall be again put up for auction and resold.

Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation Place:

Date:

44 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–11 [See rules 144(5) & 147(12)] Notice to successful bidder To, ____________ Please refer to Public Auction Reference no. ____________ dated __________. On the basis of auction conducted on ________, you have been found to be a successful bidder in the instant case.

You are hereby, required to make payment of Rs._____________ within a period of 15 days from the date of auction.

The possession of the goods shall be transferred to you after you have made the full payment of the bid amount.

Signature Name Designation Place:

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 45 FORM GST DRC–12 [See rules 144(5) & 147(12)] Sale Certifi cate Demand order no.: Date:

Reference no. of recovery: Date:

Period:

This is to certify that the following goods:

Schedule (Movable Goods) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable Goods) Building No./ Flat No.

Floor No.

Name of the Premises /Building Road/ Street Locality/ Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to ……………………………….at………………………………….in public auction of the goods held for recovery of rupees --------- in accordance with the provisions of section 79(1)(b)/(d) of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act and rules made thereunder on --------- and the said…………………………. (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on………………. The sale was confi rmed on…………………….

Signature Name Designation Place:

Date:

46 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–13 [See rule 145(1)] Notice to a third person under section 79(1)(c) To The ___________ Particulars of defaulter - GSTIN – Name - Demand order no.: Date:

Reference no. of recovery: Date:

Period:

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

You are hereby directed to pay a sum of rupees -------- to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.

Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certifi cate from the government in FORM GST DR-14 will constitute a good and suffi cient discharge of your liability to such person to the extent of the amount specifi ed in the certifi cate.

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 specifi ed in the notice and consequences of the Act or the rules made thereunder shall follow.

Signature Name Designation Place:

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 47 FORM GST DRC–14 [See rule 145(2)] Certifi cate 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 certifi cate will constitute a good and suffi cient discharge of your liability to above mentioned defaulter to the extent of the amount specifi ed in the certifi cate.

Signature Name Designation Place:

Date:

48 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of ……………… ------------------- Demand order no.: Date: Period Sir/Ma’am, This is to inform youthat as per the decree obtained in your Court on the day of ……………… 20……. by ………………… (name of defaulter) in Suit No. ……………… of 20…, a sum of rupees ------ is payable to the said person. However, the said person is liable to pay a sum of rupees ------ under the provisions of the<< SGST/UTGST/ CGST/ IGST/ CESS>> Act vide order number ----- dated -------.

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

Place:

Date:

Proper Offi cer/ Specifi ed Offi cer TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 49 FORM GST DRC–16 [See rules 147(1) & 151(1)] To GSTIN - Name - Address - Demand order no.: Date:

Reference no. of recovery: Date:

Period:

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

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

Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./ Flat No.

Floor No.

Date:

50 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1)(d) Demand order no.: Date:

Reference number of recovery: Date:

Period:

In the absence of any order of postponement, the auction will be held on………………………(date) at………………… …………A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled.

Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./ Flat No.

Floor No.

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 51 FORM GST DRC–18 [See rule 155] To Name & Address of District Collector ……………………………….

Demand order no.: Date:

Reference number of recovery: Date:

Period:

Certifi cate action under clause (e) of sub-section (1) of section 79 I……………………… do hereby certify that a sum of Rs…………………… has been demanded from and is payable by M/s..………………. holding GSTIN …….under <<SGST/CGST/IGST/UTGST/CESS>> Act,but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act.

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

Signature Name Designation Place:

Date:

52 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–19 [See rule 156] To, Magistrate, <<Name and Address of the Court>> Demand order no.: Date:

Reference number of recovery: Date:

Period:

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 53 FORM GST DRC–20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments

1. Name of the taxable person-

2. GSTIN -

3. Period ______________ In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto ---------- for payment of tax/ other dues or to allow me to pay such tax/other dues in -------instalments for reasons stated below:

Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Verifi cation I hereby solemnly affi rm 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 - Upload Document Reasons: - 54 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–21 [See rule 158(2)] Reference No <<--->> << Date >> To GSTIN ------------ Name ------------- Address ------------ Demand Order No. Date:

Reference number of recovery: Date:

Period - Application Reference No. (ARN) - Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, fi led under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by ------- (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees ------- in --- ---- monthly instalments.

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

Reasons for rejection Signature Name Designation Place:

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 55 FORM GST DRC-22 [See rule 159(1)] Reference No.: Date:

To ----------------------- Name _______________ Address (Bank/ Post Offi ce/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------- (name) having principal place of business at ------------------(address) bearing registration number as -------------- (GSTIN/ID), PAN ------ is a registered taxable person under the <<SGST/CGST>> Act.

Proceedingshave been launched against the aforesaid taxable person under section << --->> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - <<saving / current / FD/RD / depository >>account in your << bank/post offi ce/fi nancial institution>> having account no.

<< A/c no. >>;

or property located at << property ID & location>>.

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

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

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

Signature Name Designation Copy to – 56 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-23 [See rules 159(3), 159(5) & 159(6)] Reference No.: Date:

To ----------------------- Name _______________ Address (Bank/ Post Offi ce/Financial Institution/Immovable property registering authority) Order reference No. - Date – Restoration of provisionally attached property / bank account under section 83 Please refer to the attachment of << saving / current / FD/RD>> account in your<< bank/post offi ce/fi nancial institution>> having account no. <<------- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned.

or Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned.

Signature Name Designation Copy to – TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 57 FORMGST DRC-24 [See rule 160] To The Liquidator/Receiver, ---------------------- Name of the taxable person:

GSTIN:

Demand order no.: Date: Period:

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

Current / Anticipated Demand (Amount in Rs.)

Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make suffi cient provision for discharge of the current and anticipated liabilities, before the fi nal winding up of the company.

Signature Name Designation Place:

Date:

58 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC–25 [See rule 161] Reference No << --- >> << Date >> To GSTIN ------------- Name --------------- Address -------------- Demand Order No.: Date:

Reference number of recovery: Date:

Period:

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

Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.…………………..

The Appellate /Revisional authority /Court …………….…… << name of authority / Court>>has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated…...…………vide order no. ---------- dated ---------- and the dues now stands at Rs.…..………….The recovery of enhanced/reduced amount of Rs…….…… stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below:

Financial year: ………….

(Amount in Rs.)

Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess Signature Name Designation Place:

Date:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 59 FORM GST 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 prosecution is instituted or contemplated

5. Details of adjudication order/notice Reference Number 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 fi rst 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 affi rmative, the details thereof DECLARATION

(1) I shall pay the compounding amount, as may be fi xed 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 Name 60 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST CPD-02 [See rule 162(3)] Reference No: Date:

To GSTIN/ID -------- Name----------- Address -------------- ARN ------- Date – Order for rejection / allowance of compounding of offence This has reference to your application referred to above. Your application has been examined in the department and the fi ndings are as recorded below:

<< text >> I am satisfi ed that you fulfi l the requirements to be allowed to compound the offences in respect of the offences stated in column (2) of the table below on payment compounding amount indicated in column (3):

Sr. No. Offence Compounding amount (Rs.)

(1) (2) (3) Note: In case the offence committed by the taxable person falls in more than one category specifi ed in Column (2), the compounding amount shall be the amount specifi ed in column (3), which is the maximum of the amounts specifi ed against the categories in which the offence sought to be compounded can be categorized.

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

or Your application is hereby rejected.

Signature Name Designation Dr. C. CHANDRAMOULI Additional Chief Secretary to Government (FAC) III-1a Ex. (263) PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

TNGST (Amendment) Rules, 2017

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