Noti_no_812 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 Uttar Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-812/XI-9(42)/17-U.P.GST Rules-2017- Order-(39)-2019, dated 28 May, 2019 NOTIFICATION No.- KA.NI-2-812/XI-9(42)/17-U.P. GST Rules-2017--Order-(39)-2019 Lucknow : Dated : 28 May, 2019 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- The Uttar Pradesh Goods and Services Tax (Twenty eighth Amendment) Rules, 2019 Short title and | 1, | (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement (Twenty eighth Amendment) Rules, 2019.

(2) Save as otherwise provided they shall come into force with effect from the date of their publication in the Gazette.

Amendment of | 2, | In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter rule 41 referred to as the said rules), in rule 41, in sub-rule (1), after the proviso, the following explanation shall be inserted, namely: - “Explanation: - For the purpose of this sub-rule, it is hereby clarified that the “value of assets” means the value of the entire assets of the business, whether or not input tax credit has been availed thereon.”.

Amendment of rule 42 In the said rules, in rule 42, with effect from Ist April, 2019,-

(a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely:- “Explanation: for the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T, shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date.” in clause (g), after the letter and figure “FORM GSTR-2”, the words, letters and figure “and at summary level in FORM GSTR- 3B” shall be inserted;

in clause (h),- i. for the brackets and letter “(g)”, the brackets and letter “(f)” shall be substituted;

in clause (i),- i. before the proviso, the following proviso shall be inserted, namely:- “Provided that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the value of ‘E/F’ for a tax period shall be calculated for each project separately, taking value of E and F as under:- E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet area of the apartments, construction of which is not exempt from tax, but are identified by the promoter to be sold after issue of completion certificate or first occupation, whichever is earlier;

| 7 Fusresale carps) dew af bis apamimedts In be aT elt;

| Explarcicg Tin the tex pened be nca boe een | | cocigebier ie trots ar oe accepabo a tee Bro ec:

taqe2 plage, value oF. shal alsa Mcld= aperagabe corps resol ha aportscs. watch have soe Seen Cocke till | tre dale al issuaccs of <fapletion cerlifiears er cit | recupe ie" the aces |, hen Seer sz ‘let;

Exuanacen 3: Co‘pet area af apammenk, Mas cr ronstacian fo mtick ls ysid or sryade s, Pe Poss | specHied tert inenas sM. fiv vil, [cr co ld. ape rst eer al | router 3 af baz Tabls r ‘ha aa F cet 2c. 28. le SST Te 2 GTO G7 Dober sol cure, 207. ag carded, ghah a2 taker ‘ria acceunt | for colculetio nt al falas oD pe ee ot Bap ls cal icied In parcerach @oef whe nobles Ma. KML trace SeTY TUS ADR“ AP 2d1F Walesl act | Ita, SLT 235 anedilad.

i. in be sevisg, foo bee woo! “Prasded", Pe wicrds “enced Aerbuar? shi | oe bail” ad;

e. fn dadsae 1 che “geeser'g cletse shee by saacut red, camels: | | “ibe roa ee and “O2" Fall be novnputed sepyrare y | for ine fas ccdit GF per! fal War, Sate La Linton tervkay tata and inbegiaied a= and deci: “ed In PORM Q5TR-3B or torgh FORM DARE".

| I ase i, ge the ones “wd be bo EVs oye ban loa bye” | | tnz ragiskeced) wersan”, the werd, abters ard [pres "pete te bis regimen: feeser in FORMA GSTA-3e or thee: FORM ec-O3" she | oe subelcubed; | whl sob ruke 170. foe bc wos “Tha Input cae neat", the words, Tigh.t23 | | od orackel 2s aad In case supply of sorvicss ceeerad By caer [hy oe he paragraph 5 of the Schedule I of the Act, the input tax credit” shall be substituted;

(c) in clause (a) of sub-rule (2), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM DRC-03" shall be substituted;

(d) after sub rule (2), the following sub rules shall be inserted, namely:-

(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule Il of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1 April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1* April, 2019 in accordance with notification No. KA.NL-2-842/X1-9(47)/17-U.P.Act-1-2017-Order-(09)- 2017 Dated 30" June, 2017, as amended for the entire period from the commencement of the project or 1°July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the manner prescribed in the said sub-rule, with the modification that value of E/F shall be calculated taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet area of the apartments, construction of which is not exempt from tax, but which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

and,-

(a) where the aggregate of the amounts calculated finally in respect of *D1’ and ‘D2° exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM DRC-03 in the month not later than the month of September following the end of the financial year in which the —!

4 completion certificate is issued or first occupation of the project takes place and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘DI’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘DI’ and ‘D2’, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project.

(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule Il of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential real estate project (RREP), which underwent transition of input tax credit consequent to change of rates of tax on the 1" April, 2019 in accordance with notification No, KA.NI.-2-842/X1-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 Dated 30" June, 2017, as amended for the entire period from the commencement of the project or 1* July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the following manner.

(a) The aggregate amount of common credit on commercial portion in the project (C3azgregate_comm) Shall be calculated as under, C3 powregate comm =Laggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1" July, 2017 to a1 March, 2019, x (Ac/ Ar)] + [ aggregate of amounts of C3 determined under sub- rule (1)for the tax periods starting from 1" April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - Ac = total carpet area of the commercial apartments in the project Ary = total carpet area of all apartments in the project rE) Toe ecount of cimdl eligible canines: cuedit cat eas cerciel pocten = =e j ed Sy ear a SAL ee cculged aa ce US tae ed ge ae SET?

Whoa.. - Fo wna cerpiel ata eT God 2) oporoeens Yih bag gd beac bere l ED oy lyn aT desta eal Seinplstc: oemifewpe sc Gi warupalizn al die Breece. which if Garr 2 he = cel zecpet ace a0 the eociecial a ees in che pooped Cipher. Cy ee ERODE OS cae ah paciee: shal be oeeesed Sy ds catered pe snit i RLEM GEERT on threegh FR GRC In cee sathouat Weer ian ce aid cE Sepheckec Lally po ths en oF 4 Faacygis’ sear in ehiss Ce ean2ecn eemcticabe is isi) ye fine se .paiicn wakes cua oT the prep ai Vee add psc atoll be lisake be psy insr.sd to ths sad excess ovvcwnt ab ihe sae spy. ie in ada pc saben Fo fea ne parlad deriing Pom the Fest Jie al Ape dal be: vcceeding fees il emer ED bee abe O° poe reer:

(At vw Copy ee OA, ay sch segs smn -lall be eben ws sow, be dn cay] pee bn bbs peture, for & ect mo. Tr er than de wemth cf Sescember belewins Je eal he Pcaneiol veer = hich tne | Cantal cect fheie a aed cr dirs. apelin bikes piloce nF che prot, CS Inputcax deteomined odie cele cole Casall met Ee server oe akalived Foally en occ pledian 22 fire ee. caci wan REYE eh cideswer bangilive al int ee teddy cacseqeene of change el ralys gee et Aga C18 in weenie od Tealinn Be. KASD 2 2 Mee PALL cre Par Redes (02027 Dile? S0 2. ny, 1S as dds le Shere acy inp a tap aeee oe cre Laed far mare bra eee piace, Input hex credit yesh wepest etd Man or iipat service shall be aiden: to cach project ans easwushie bys >and a adh recraal pera vey bo sat avejack aval” mo carred gubas 32° sutrueld:"

Amendment of rule 43 In the said rules, in rule 43, with effect from 1st April, 2019,-

(i) — in sub rule (1),-

(a) (b —

(c)

(d) in clause (a), after the words, letters and figures “FORM GSTR-2”, the words, letters and figure “and FORM GSTR-3B” shall be inserted;

in clause (b), after the letters and figure “FORM GSTR-2”, the words, letters and figures “and FORM GSTR-3B” shall be inserted;

after clause (b), the following explanation shall be inserted, namely: - “Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule Il of the said Act, the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero rated supplies, shall be zero during the construction phase because capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date.”;

in clause (g),- (A) after the letter and words “‘F’ is the total turnover”, the words “in the State” shall be inserted;

(B) Before the proviso the following proviso shall be inserted, namely,- “Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule I! of the Act, the value of ‘E/F’ for a tax period shall be calculated for each project separately, taking value of E and F as under:

E= aggregate carpet area of the apartments, construction Oe atleP bs caci ot from baw plus sggregsie carpet ares ul the agarkororcws, corstractor cc etichk os reek exempl Wren ima, got ar ddeclHed ve be pramober be be sae Stier ‘saeco cf cavapkcbn ceclicate cr firs) camiagiign, ‘abicheyer 5 e2de- Fe gragec® fao-peb ara oct che tsarb-ercs cle” proc Fellsige. In ipa toe pidcd ine che ffuance Mi aken cortfoak> on Fst occupaticr cf che projet bakes aaca. Wlu2 ot E shiil solrcice aggregate varsl.

aca ef the aparment; hich vas ast beer aoa Ll raz abe cf issuance of commdeber cerbhecat= cr fie.

Ge npa Rei" tha ec fark. hehe ts Scrlier.

eyongnan 2. Carpe; ated oof oagirttests. bas un coumructer ebevhkn © pald o- payable ak che lee speeded 7ar tbemes Wh, lal toh Cel ae did!) spaces, aerial ror scr se the Tree i olirater Ae. be alee See C= cca er eee Ls esd act June. 20.17, 05 amended, shal bs teken into giver © con. aEcn cr eal oo CE In vkew oF sesanscivn list + fateareo oof be recdicadon Mo. Ka “tS KI- SPEDE ct L-2dT Orde FS) 2017 Dated at!

lune, F007 Ss amnandac:

Key or the proves. Fur the aur) CPealdad, cha wars , "Provided -acher sFallee sulstil.ted:

Pst ster clzcse [he be fo lowy ago aver! alps | le ieeerieal, van'ats,- ")2 77e amount 72 skal be computed separate y [ye rg. os Madi eh Sata "ee, Scat tix, Uso terthory bes ere cheprs vil fas etd LaLa Ae in FOR FY: GSTR-3B.", fi Wee anh ade te] he fellsieadig se rcs sha! be socnibced. varel- “(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the Act, the amount of common credit attributable towards exempted supplies (Tel ) shall be calculated finally for the entire period from the commencement of the project or 1" July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, as under:

Te'™'= [(El + E2 + E3) /F] x Tc, Where,- El= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1* April, 2019, which shall be calculated as under, - E2= [Carpet area of such apartments] x [V\/ (V|+V>)].- Where,- V, is the total value of supply of such apartments which was exempt from tax; and V2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

Tc'™'= aggregate of AX™in respect of all capital goods used in the project and A'"for each capital goods shall be calculated as under, A™"= A x (number of months for which capital goods is used for the project/ 60) anzuml where vetse at Te’! ss.geds ihe xegregabe of umauncs of ‘Ve:

desemined 2 cali iss ore? oer suberile (iL sceh scmess sha. be re foe hie Wir. piste? persoc in od KS oc dheruc’ ROW SRO Tes ash pon dope ee the mandh af spose Inline <p the eee ly gece year in Bhie® cle eamske nn fed lineal: faanal ur is. Mer: medion tore plo ee ie pe ject ancl tg oes! penaen Beall Ee Sablenc por coerest ae se sail ene. *- peal a. the cabs speccdie’. = sub Sette TS st sectine Ul cle paris] svcting Jrom che fire des of As OFC e aaeecelin, Gzodal yeas RL we cle cd pave: or ‘ i) clare zamesate ef guicunds of Ve deectilied dir eal ine per'ead oP es cates are el atall ae elim as Haier alien PE ered.

soidic ba the rea vce parave, in his azo Jur 3 meces noe becer de: the Weaio’ AP Sep coler Sallgeinpg de end cf ce finzein vsa: in hla the cena geri is issued cr Rest cocupaticn cokes ploes or vce apwl, Dagleamion. Fath. pumas el sevalicn ve Te", pact of che meh aval. tesa) ae une comple toc.

30 Ths ecu Veta te™" all be stinpiibal satd.ele Gor mack qin eredn of conceal tax. Shay ina, Cfo lecrili baw ated, oeeined 12.

(Al srrere are cosik=l pools ane Lead fer ithe? ere peed cial be ured ch respect beh’ caplral pects sal de need ay yea peru Gr a ressocwele boss ire Coad reveal peta ting bo eel pre, sh!

bec: Thec cut as por subTile lz.

30 WeFere ary ceocta goods used far aha peas ae Wasp uselyl ite re—alning In o> cemplalan be pee ipa bay ireds abr. cade bo A> read cing WA Sua] Ge avs led) robe praiect iq whkh che c2zpatel moots ls Hrd er says:

Eve Explisrgbcr chil te n:nnhewy 23 “Cageecihen 2 be eok ere ote Papo a Adee he Paleaii Geeecrhon sh: | bs ceed, 4 narghyt.

"Beet J [igs bot pureoees GF role d2 sec bag rule. - | i) Em car Tapa tirek” glyell [eyes Be Some Meer ing 24 425le-2o0 bo & ln clined fay ah selign 2 gf ike Aes Crete (dequateoen and Jerelapmen:

On. 2028 [lA ofan 6.

VHiRe bern "rape chee enig real abe projec ore rss cental ea ciada pro arc;

SU ee eres “les sce Prapkecd “RE?I" s-all have she saws W2cring is agate in des jn, ot echoed 2oct bre Fs] Esteve |[Raguabor and Gevaert ele (Lb of ee Cy “he tern 7 sidenbal sal esbabe 2-cyeck [RF3' shal mean a RE 5 ahi ly Loe carpet area of che caommerckl api tcc ls n@k more thay 25 perced. af eve bedal carps 22a all the apanments in t = AED;

Ve) The Pert “pr tnghs "sal cays [he sede mesring 2s 2s2lover co lein In Tee fet, gto seiioe 2 uF the 4sal Loabe [Seguletien and Devaney lh 215 Ge oF fu: bail "Pesicercie) epadment’ stall mean an cpartoers rszedoc ter readies) se at cecarsc te bre Asal ictce Regukvare Gub-odty cr i2 Thirpele schorrey:

ha Coan dl aparmManh’ scall ean at apart phe phe a resident al dpocment, mi qke cen ‘compaterr ator? as “a clan! in dehnilign 7 ‘rea cenbal apse, “eared the lea) gully oe ary auleerily crtatod ar asrabllished wider aie kev o> Lee bre seep or forse Ey che | S20 Steere: ge ode hoversoes oar Unlan Tercdtocy Eeeeat ce bic emeriies aubrodty over loc cecer As Jur sciloke, abd hay payers dao pve peteicsian dar development cf sect lanayabk PEERY | Ca] Ue ler “Heal 2sc2ce Rea..dboow cuban by” sell mecaike acho iw established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government;

(x) the term “carpet area” shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(xi) “an apartment booked on or before the date of issuance of completion certificate or first occupation of the project” shall mean an apartment which meets all the following three conditions, namely-

(a) part of supply of construction of the apartment service has time of supply on or before the said date; and

(b) consideration equal to at least one instalment has been credited to the bank account of the registered person on or before the said date; and

(c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date.

(xil) The term “ongoing project” shall have the same meaning as assigned to it in notification No. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017- Order-(09)-2017 Dated 30" June, 2017, as amended;

(xiii) The term “project which commences on or after 1“ April, 2019” shall have jhe same meaning as assigned to it in notification No. KA.NI.- 2-842/X1-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 Dated 30" June, 2017, as amended;”.

Insertion of rule 88A In the said rules, after rule 88, the following rule shall be inserted, namely: - “Rule 88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central 12 tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.”.

Amendment of rule 100 In the said rules, for rule 100, with effect from 1“ April, 2019, the following rule shall be substituted, namely:— “100. Assessment in certain cases.-(1) The order of assessment made under subsection (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07,

(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereofshall be uploaded electronically in FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT-17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18,”, Amendment of rule 142 In the said rules, for rule 142, with effect from 1 April, 2019, the following rule shall be substituted, namely:— “142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the

(a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, 13 bt slgool Uner 5 bead waldo Clos CA cr Soest a1 of syeuinin :

74,0 surmary der ent lemronisally in FORM GAT PRC-O, zp-citylne therein the Cesc 2 co the yrenit potyable LT) Wiles. herare dis eerie: <P nosis -r -Loeement, Ih: eee tharpeckle whet mae! peemectc of ce tee aud Imferee| in eecercmmee 40728 provisiy alacbeuetiog (deed eden er, asthe cose may bs, ifecigd aud penalty in syisadauce ‘with the ~aeanes ods. “-atetin, [PT en” aaton Taye where Bas semen weed arya al ins, weeresl, pouty of aay ull UeUn. Le in aecercaces with the previsiens <A the Act be ele | indus Ve paper el eat on HA payment in FORT Ge] THHEL-IG Poa) the pevper ofa slic feeass en meknedzetn eeteyeiiyg, Gay pay ett my dee ihe seid pores! TOR" Hal GHC.

m Wha: ths s¢5en boameahk caith tay midies PALME Abs pce pnts uncer akeserive (Bp Fsescen 7) nat the cage wns be. tax, im. reel Cod peng'ly undze ane eselion 16) eV sack ed within ety days wal Une sereiar to noice cede ¢ bere i, er whuse the saison peered mokes payin od re ene refered Iu - emcetteciom (Le setticn 123 wilhin fo.cbecn dag oF delert eat 2 velmine cf the pale ana conveyance, he call chime the povp. 1 ePlicer of ee caycant In FORM GST WRC-OS ane proper air shew seu. nites MCFRBT GAT Db eens line che prows-tlings in vast the soo nice.

(=i “he segesecalige ccPemed vo in sHesacEa CH of gece TA or sub secEon (9 gl acccke: 2] ar eskestcton (2t el aces 36 er de raphe dy sey BECK aed under a. ese whos. quince Sas been upluzaly.. fears; : In PAPER Gil DCE ender sukanle 0p stall be ture.sted 0 FuRBI GIT PRCA 3] A gmumacy 7 We ander eg ¢-0 nee gestae sees ligue (2 ce seas, i:.

Af ccuFial Ga cris Ucn secivn v4 a etsben 13 er eaalion 70 fection LE: oe sed TR cr section Tid on section P35 ar seicisc 7 sectivn bot cc eeamen Lad shot ie uplnaded ehar vulcally in FQUWM, GET AAG. apetiy “a Coyncin P'é one uP dec. red dp! p-bey BzeH7E 2 ihs Pera sharpesk ly aie laa a he cedar refer oi eru'e LE; shell Ey erected 7 Te welt Zc Peer, | CPT) 0 Waren 2 cgliniertige ec Mis order has Been passed an ascardeses with the Pirceas tae” = Er hace in ender uplences othe yale ima bean Witla. a SuMmmars gEdns recklisecion andes oe eile aor a all he uploudss? gleecenizally sv he prsger eee * FCT aT TC-ne, Adtcuduecatat 8. [Lg is sais. cues, Sur PORAT GST THROM, adh ches how Ll acc, FORH Gat _ j DBC-E 2019, the Fal sevirg Fl be sce J be et selicubed, neaceiv:- rT. = | “FAT GST TA - i Rios nn feds tei j Reference “1: Dine Ts GS TIN-Terp. 1 motores ene aod __ Abbas Tan Peril: .----- - ky, —--—-- Art - Bescon < sub-aecotneer ss ch Sit & Sein ae. - SO alec: Po hims-— Suma ve Show Cum hele Grist fects oFee cose:

OPM:

Ta and svercues:

‘Suna, ch a] i Amendment of FORM GST DRC-02 9, | In the said rules, for FORM GST DRC-02, with effect from 1° April, 2019, the following FORM shall be substituted, namely:— Reference No:

To GSTIN/ID “FORM GST DRC -02 [See rule 142(1)(b)] Date:

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

Tax Period :

(b) Grounds :

Date -

(a) Brief facts of the case :

(Amount in Rs.)

BY ss Section /sub-section under which statement is being issued :

SCN Ref. No. ------- Date — Statement Ref. No. ---- Summary of Statement :

Only applicable fields may be filled up.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”, Amendment of | 10. | In the said rules, for FORM GST DRC-07, with effect from 1° April, i Cee 2019, the following FORM shall be substituted, namely:— “FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No. - Date —

1. Details of order :

(a) Order No. :

(b) Order date :

(d) Tax period: From --- To --------

2. Issues involved :

3, Description of goods / services (if applicable):

Sr.No. | HSN code Description 4, Section(s) of the Act under which demand is created:

5. Details of demand :

(Amount in Rs.)

Sr. No.| Tax /Turnover} Tax Period | Act | POS Tax | Interest | Penalty |Others| Total Rate From | To (Place of!

Supply) zz 2 3 4 | 5 | 6 7 8 9 10 | 11 | 12 18 Total You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature Name Designation Jurisdiction Address (GSTIN/ID) (Address ) Note — Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 Le. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

+ FORM GST DRC-08, with effect from 1” April, Amendmentof | 11. | In the said rules, fo ORM shall be substituted, namely:— FORM GST 2019. the following F DRC-08 “FORM GST DRC - 08 [See rule 142(7)] Reference No.:

Date:

19 Summary of Rectification /Withdrawal Order

1. Particulars of order:

(a) Financial year, if applicable

(b) Tax period, if any From --- To ---- c¢) Section under which order is passed

(d) Original order no.

(e) Original order date

(f) Rectification order no,

(g) Rectification order date ARN, if applied for rectification

(i) Date of ARN

2. Your application for rectification of the order referred to above has been examined _ It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure)

4. The order referred to above (issued under section 129)requires to be withdrawn

5. Description of goods / services (if applicable) :

Sr. No. HSN code Description

6. Section of the Act under which demand is created:

7. Details of demand, if any, after rectification :

O O U (Amount in Rs.)

Signature Name Designation Jurisdiction Address To (GSTIN/ID) Name (Address ) Note — Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.

Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.”, Amendment of | 12. | In the said rules, for FORM GST ASMT-13, with effect from 1" April, FORM GST 2019, the following FORM shall be substituted, namely:— ASMT-13 21 “FORM GST ASMT- 13 [See rule 100(1)] Reference No.: Date:

To (GSTIN/ID) Name (Address ) Tax Period : EY 32 Return Type :

Notice Reference No.: Date :

Act/ Rules Provisions:

A SSOSsMent order under section 62 (Centre’s Assessment order under Section 62) Preamble - << standard >> The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Discussions and Findings :

Conclusion :

Amount assessed and payable (Details at Annexure);

(Amount in Rs.)

Sr. Tax | Turnove | Tax period | Ac | POS Tax | Interes | Penalt | Other | Tota No. rate r t (Place t y s l From | To of supply 22 Tiss Flea-sey.. Wiel Suerest hag beer ed cuban) pty the dake od passing the onde. Une making pa en, “uluoce, Fac thy pecicd bebwte® occ .ater rserand le cate claret shal. alsa ce eked tad pul whoop eit doe dues sole on diceaskr WRU are cee eg! ad Beco Posi oe eile paid gl 30 days Foo ce dhe sevice cr’* avasker Ve colpe shah ke ceemed os hay. ban eileen; clheoacst, proceedings shall bs Inlbord avainel sug afer Coe wocteaid perk. ns ne. yesr Zar ue zaniling cues.

Simaiure “un Visze" ane .tislizien Ailsa Pod: — Crlv appl cable thls ‘tere le “led aa.

Column nos. 2, 5.4 ade et ie abo Tag) be. Ba rete. Tee and bas peri: are cok sardabocy, Flats co Say Pees ls shal bs equbeed ante if basal is egied under iG: act" Auden 23) Jn he ail aves, fre HORM GST ASM-IS, veils alee. Boon 1? April, FORM GaT aE ae ; asta 2475. che fedieing = Wb chal. ie aul sdaed, mamely:- “BORAT CST ASATT - 1E pier rate PLT HaPerena: be Di:

LGSTTK-IL sume (Address ) Tax Period : F.Y.:

SCN reference no. : Date :

Centre’s Assessment order under section 63 Preamble - << standard >> The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act.

OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period ............. as your registration has been cancelled under sub-section (2) of section 29 with effect from------------ Whereas, no reply was filed by you or your reply was duly considered during proceedings held on --------- date(s).

On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Conclusion (to drop proceedings or to create demand) :

Amount assessed and payable :

(Amount in Rs.)

24 [ You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature Name Designation Jurisdiction Address Note — Only applicable fields may be filled up.

Column nos. 2, 3, 4.and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Amendment of | 14. | In the said rules, for FORM GST ASMT-16, with effect from 1° April, ue 2019, the following FORM shall be substituted, namely:— L_ [ “FORM GST ASMT - 16 [See rule 100(3)] Reference No.:

Date:

To (GSTIN/ID) Name (Address ) Tax Period : F.Y.:

Centre’s Assessment order under section 64 Preamble - << standard >> It has come to my notice that un-accounted for goods are lying in stock at godown--------- (address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.

| Therefore, I proceed to assess the tax due on such goods as under: _| 25 Introduction :

Discussion & finding :

Conclusion :

Amount assessed and payable (details at Annexure) :

(Amount in Rs.)

Sr. No.| Tax |Turnover} Tax Period | Act | POS | Tax | Interest | Penalty |Others) Total Rate From | To (Place of] Supply) ] 2 3 4 5 6 7 8 9 10 11 12 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature Name Designation Jurisdiction Address Note — Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Amendment of | 15, | In the said rules, in FORM GST CPD-02, with effect from 1" April, 2019, Oona Get for the table and Note below the table, the following table and Note shall be substituted, namely:— 26 “Sr. No.

Offence Act Compounding amount (Rs.)

(1) (2) (3) (4) Note;- (1) In 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.

(2) This amount will be deposited under minor head “Other 27 By Order, (Alok Sinha) Apar Mukhya Sachiv

Noti_no_812

The enactment

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