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FAQ on GSTR-9C released by ICAI Indirect Tax Committee

    

Goods and Services Tax (GST) evasion

    

Gujrat High Court admits appeal on last date to avail ITC for July 2017 to March 2018

    

Hunt for missing taxpayers under GST?

    

Removal of difficulty order regarding extension of due date for filing of Annual return in FORM GSTR-9, GSTR-9A and GSTR-9C

    

Johnson company found guilty for not passing the benefit of GST reduction from 28% to 18%

    

31st GST Council meeting will be held on December 22, 2018 in New Delhi.

    

CBIC Press Release on effective tax rate on complex, building and flats in Pre-GST and Post-GST Regime.

    

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

    

New Functionality update on GST Portal : Appeal to the AAAR in Form GST ARA-03 against the order of AAR

    

GSTR-9 and GSTR-9C due date is almost near but the utility to file the same is still awaited ?

    

For GSTP Examination on 17.12.2018, candidates enrolled upto 04.12.2018 will be eligible to register, instead of 26.11.2018, as notified earlier

    

GST Council is likely to launch one-time amnesty scheme to facilitate exit for Nil filers and Non-filers

    

New Simplified GST Return Forms are likely to be rolled out from 1st April 2019

    

Updated version of GST Concept and Status and PPT on GST by CBIC (updated as on 01.12.2018)

    

CBIC has released an Updated FAQ on TCS under GST as on 30.11.2018

    

CBIC extended due date for filing GSTR-7 for the months of October 2018 to December 2018

    

Extension of due date for filing GSTR-4 in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 (having aggregate turnover upto Rs.1.5 Crore) in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 in some districts of Tamil Nadu and Andhra Pradesh

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Forms

Found: 175 Result  

S.No. Form Name Description Relevant Rule Relevant Notifications / Circulars etc. Download Form
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1

GST ADT-01



Form GST ADT-01 in word format



Form GST ADT-01 in pdf

Notice for conducting audit

335 Form GST ADT - 01 [See rule 101(2)] Reference No.: Date: To, -------------------------- GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Period - F.Y.(s) - …………………………….. Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s)……….. to ……….. in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on -------. And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completionof the audit. You are hereby directed to attend in person or through an authorised representative on ………………….. (date) at……………………………(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. Signature … Name Designation ……………………….

Rule - 101

GST ADT-01

2

GST ADT-02



Form GST ADT-02 in word format



Form GST ADT-02 in pdf

Audit Report under section 65(6)

336 Form GST ADT – 02 [See rule 101(5)] Reference No.: Date: To, -------------------------- GSTIN ……………………………….. Name …………………………………… Address …………………………………. Audit Report No. ……….. dated …….. Audit Report under section 65(6) Your books of account and records for the F.Y.…………… has been examined and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings are as under: Short payment of Integrated tax Central tax State /UT tax Cess Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature …………………………. Name …………………………….. Designation ……………………….

Rule - 101

GST ADT-02

3

GST ADT-03



Form GST ADT-03 in word format



Form GST ADT-03 in pdf

Communication to the registered person for conduct of special audit under section 66

337 Form GST ADT - 03 [See rule 102(1)] Reference No.: Date: To, ---------------------------------------------------- GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Tax period - F.Y.(s) - …………………………….. Communicationto the registered person for conduct of special audit under section 66 Whereas the proceedings of scrutiny of return /enquiry/investigation/…….. are going on; And whereas it is felt necessary to get your books of account and records examined and audited by ………………………………(name), chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant. Signature ……………….. Name …………………………… Designation ……………………….

Rule - 102

GST ADT-03

4

GST ADT-04



Form GST ADT-04 in word format



Form GST ADT-04 in pdf

Information of Findings upon Special Audit

338 Form GST ADT – 04 [See rule 102(2)] Reference No.: Date: To, ------------------------------------------------ GSTIN ……………………………….. Name …………………………………… Address …………………………………. Information of Findings upon Special Audit Your books of account and records for the F.Y.…………… has been examined by ------------ --- (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings/discrepancies are as under: Short payment of Integrated tax Central tax State /UT tax Cess Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature …………………………. Name …………………………….. Designation ……………………….

Rule - 102

GST ADT-04

5

GST APL-01



Form GST APL-01 in word format



Form GST APL-01 in pdf

Appeal to Appellate Authority

344 Form GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/ Temporary ID/UIN– 2. Legal name of the appellant - 3. Trade name, if any – 4. Address - 5. Order no. - Order date - 6. Designation and address of the officer passing the order appealed against - 7. Date of communication of the order appealed against - 8. Name of the authorised representative - 9. Details of the case under dispute - (i) Brief issue of the case under dispute - (ii) Description and classification of goods/ services in dispute(iii)Period of dispute(iv)Amount under dispute: Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person – Yes / No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/ refund Particulars Central tax State/ UT tax Integrated tax Cess Total amount Amount of demand created a) Tax/ Cess < total > < total > b) Interest < total > 345 (A) c) Penalty < total > d) Fees < total > e) Other charges < total > Amount of demand admitted (B) a) Tax/ Cess < total > < total > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > Amount of demand disputed (C) a) Tax/ Cess < total > < total > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > 15. Details of payment of admitted amount and pre-deposit:- (a)Details of payment required Particulars Cent ral tax State/ UT tax Inte grat ed tax Ces s Total amount a) Admitted amount Tax/ Cess < total > < total > Interest < total > Penalty Fees < total > Other charges < total > b) Pre-deposit (10% of disputed tax) Tax/ Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c)Interest, penalty, late fee and any other amount payable and paid Sr. No . Descriptio n Amount payable Debi t entry no. Amount paid Integrate d tax Centra l tax State/U T tax CES S Integrate d tax Centra l tax State/U T tax CES S 1 2 3 4 5 6 7 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others (specify) 16. Whether appeal is being filed after the prescribed period - Yes / No 17. If ‘Yes’ in item 17 – (a) Period of delay – 347 (b) Reasons for delay - Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Name of the Applicant:

Rule - 108

GST APL-01

6

GST APL-02



Form GST APL-02 in word format



Form GST APL-02 in pdf

Acknowledgment for submission of appeal

348 Form GST APL – 02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against < Application Reference Number > 1. Reference Number2. Date of filing3. Time of filing4. Place of filing5. Name of the person filing the appeal6. Amount of pre-deposit7. Date of acceptance/rejection of appeal8. Date of appearance- Date: Time: 9. Court Number/ Bench Court:Bench: Place: Date: Signature> Name: Designation: On behalf of Appellate Authority/Appellate Tribunal/Commissioner / Additional or Joint Commissioner

Rule - 108

GST APL-02

7

GST APL-03



Form GST APL-03 in word format



Form GST APL-03 in pdf

Application to the Appellate Authority under sub-section (2) of Section 107

349 Form GST APL - 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. Name and designation of the appellant NameDesignationJurisdictionState/CenterName of the State2. GSTIN/ Temporary ID /UIN3. Order no. Date4. Designation and address of the officer passing the order appealed against5. Date of communication of the order appealed against6. Details of the case under dispute(i) Brief issue of the case under dispute(ii) Description and classification of goods/ services in dispute(iii) Period of dispute(iv) Amount under disputeDescription Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges 7. Statement of facts8. Grounds of appeal9. Prayer10. Amount of demand in dispute, if any - Particulars of demand/refund, if any Particulars Central tax State/UT tax Integrated tax Cess Total amount Amount of a) Tax/ Cess < total < total 350 demand created, if any (A) > > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > Amount under dispute (B) a) Tax/ Cess < total > < total > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > Place: Date: Signature> Name of the Applicant Officer: Designation: Jurisdiction:

Rule - 109

GST APL-03

8

GST APL-04



Form GST APL-04 in word format



Form GST APL-04 in pdf

Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court

Form GST APL – 04 [Seerules113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. - Date of order - 1. GSTIN/ Temporary ID/UIN - 2. Name of the appellant- 3. Address of the appellant- 4. Order appealed against- Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particul ars Central tax State/UT tax Integrated tax Cess Total Disput ed Amou nt Determi ned Amount Disput ed Amou nt Determi ned Amount Disput ed Amou nt Determi ned Amount Disput ed Amou nt Determi ned Amount Disput ed Amou nt Determi ned Amount 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Intere st c) Penalt y d) Fees e) Other s f) Refun d “10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7”. Disputed Amount Determined Amount Place: Date: < Name of the Appellate Authority /Tribunal/ Jurisdictional Officer> Designation: Jurisdiction:

Rule - 113



Rule - 115

GST APL-04

9

GST APL-05



Form GST APL-05 in word format



Form GST APL-05 in pdf

Appeal to the Appellate Tribunal

353 Form GST APL – 05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/ Temporary ID /UIN - 2. Name of the appellant - 3. Address of the appellant – 4. Order appealed against- Number- Date5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand Particulars Central tax State/UT tax Integrated tax Cess Total amount Amount demanded/ rejected >, if any (A) a) Tax/ Cess b) Interest < total > c) Penalty < total > d) Fees e) Other charges < total > Amount under dispute (B) a) Tax/ Cess < total > < total > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > Amount admitted (C) a) Tax/ Cess < total > < total > b) Interest < total > c) Penalty < total > d) Fees < total > e) Other charges < total > 14. Details of payment of admitted amount and pre-deposit: (a)Details of amount payable : Particulars Central tax State/UT tax Integrated tax Cess Total amount a) Admitted amount Tax/ Cess 355 Interest < total > Penalty < total > Fees < total > Other charges < total > b) Pre-deposit (20% of disputed tax) Tax/ Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed admitted tax and cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 1. Interest 356 2. Penalty 3. Late fee 4. Others (specify) Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature> Name of the Applicant: Designation /Status:

Rule - 110

GST APL-05

10

GST APL-06



Form GST APL-06 in word format



Form GST APL-06 in pdf

Cross-objections before the Appellate Tribunal under sub-section (5) of section 112

357 Form GST APL – 06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. No. Particulars 1 AppealNo. - Date of filing - 2 GSTIN/ Temporary ID/UIN3 Name of the appellant4 Permanent address of the appellant5 Address for communication6 Order no. Date7. Designation and Address of the officer passing the order appealed against8. Date of communication of the order appealed against9. Name of the representative10. Details of the case under dispute(i) Brief issue of the case under dispute(ii) Description and classification of goods/ services in dispute(iii) Period of dispute(iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods11 State or Union Territory and the Commissionerate (Centre) in which the order or decision waspassed(Jurisdiction details)- 12 Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the 358 case may be13 Whether the decision or order appealed against involves any question relating to place of supply - Yes No 14 In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax (i) Name of the Adjudicating Authority(ii) Order Number and date of Order(iii) GSTIN/UIN/Temporary ID(iv) Amount involved: Head Tax Interest Penalty Refund Total Integrated tax Central tax State/UT tax Cess 15 Details of payment Head Tax Interest Penalty Refund Total Central tax State/UT tax Integrated tax Cess Total 359 16 In case of cross-objections filed by the Commissioner State/UT tax/Central tax: (i) Amount of tax demand dropped or reduced for the period ofdispute (ii) Amount of interest demand dropped or reduced for the period ofdispute (iii) Amount of refund sanctioned or allowed for the period ofdispute (iv) Whether no or lesser amount imposed as penalty TOTAL 17 Reliefs claimed in memorandum of cross -objections. 18 Grounds of Cross objection Verification I, the respondent, doherebydeclare that what is stated above is true to the best of my information andbelief. Verifiedtoday,the dayof 20… Place: Date: Name of the Applicant/ Officer: Designation/Status of Applicant/ officer:

Rule - 110

GST APL-06

11

GST APL-07



Form GST APL-07 in word format



Form GST APL-07 in pdf

Application to the Appellate Tribunal under sub section (3) of Section 112

362 Form GST APL – 08 [See rule 114(1)] Appeal to the High Court under section 117 1. Appeal filed by -----------------------Taxable person / Government of <--> 2. GSTIN/ Temporary ID/UIN Name of the appellant/ officer3. Permanent address of the appellant, if applicable4. Address for communication5. Order appealed against Number Date6. Name and Address of the Appellate Tribunalpassing the order appealed against7. Date of communication of the order appealed against8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: 363 Name: Designation/Status:

Rule - 111

GST APL-07

12

GST APL-08



Form GST APL-08 in word format



Form GST APL-08 in pdf

Appeal to the High Court under section 117

362 Form GST APL – 08 [See rule 114(1)] Appeal to the High Court under section 117 1. Appeal filed by -----------------------Taxable person / Government of <--> 2. GSTIN/ Temporary ID/UIN Name of the appellant/ officer3. Permanent address of the appellant, if applicable4. Address for communication5. Order appealed against Number Date6. Name and Address of the Appellate Tribunalpassing the order appealed against7. Date of communication of the order appealed against8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: 363 Name: Designation/Status:

Rule - 114

GST APL-08

13

GST ARA-01



Form GST ARA-01 in word format



Form GST ARA-01 in pdf

Application Form for Advance Ruling

issued under the provisions of the Act (iii) determination of time and value of supply of goods or services or both (iv) admissibility of input tax credit of tax paid or deemed to have been paid (v) determination of the liability to pay tax on any goods or services or both (vi) whether applicant is required to be registered under the Act (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of tha term 14. Question(s) on which a ruling is required 15. Statement of relevant facts having a bearing on the question(s) raised. 16. Statement containing the applicant’s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant’s view point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) a. Already pending in any proceedings b. Already decided in any proceedings 18. Payment details I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents application in my capacity as ___________________ (designation) and that I am competent to make this application and verify it. Place _______________________ Date _______________________ 340 issued under the provisions of the determination of time and ly of goods or (iv) admissibility of input tax credit of tax paid or deemed to (v) determination of the liability to n any goods or services or pplicant is required to be registered under the Act (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that advance Statement of relevant facts having a bearing on the question(s) raised. Statement containing the applicant’s interpretation of law and/or facts, as the case may be, in id question(s) (i.e. applicant’s view point and submissions on issues on which the advance ruling is sought). I hereby declare that the question raised in the application is not (tick) - in any proceedings in the applicant’s case under any of the provisions of the Act decided in any proceedings in the applicant’s case under any of the provisions of the Act Challan Identification Number (CIN) – Date - VERIFICATION ____ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this ication in my capacity as ___________________ (designation) and that I am competent to make Name of Applicant/Authorised Signatory Designation/Status under any of the provisions of the Act under any of the provisions of the Act ____ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what correct. I am making this ication in my capacity as ___________________ (designation) and that I am competent to make Signature Name of Applicant/Authorised Signatory Designation/S

Rule - 104

GST ARA-01

14

GST ARA-02



Form GST ARA-02 in word format



Form GST ARA-02 in pdf

Appeal to the Appellate Authority for Advance Ruling

341 Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN / User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer / concerned officer 10 Designation of jurisdictional officer / concerned officer 11 Email Address of jurisdictional officer / concerned officer 12 Mobile number of jurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Challan Identification Number (CIN) – Date - Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. 342 VERIFICATION I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as ___________________ (designation) and that I am competent to make this application and verify it. Signature Place _________ Name of Appellant/Authorised Signatory Date_________ Designation/ Status

Rule - 106

GST ARA-02

15

GST ARA-03



Form GST ARA-03 in word format



Form GST ARA-03 in pdf

Appeal to the Appellate Authority for Advance Ruling

343 Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any / User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. VERIFICATION I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as ___________________ (designation) and that I am competent to make this application and verify it. Signature Place _________ Name and designation of the concerned officer / jurisdictional officer Date_________

Rule - 106

GST ARA-03

16

GST ASMT-01



Form GST ASMT-01 in word format



Form GST ASMT-01 in pdf

Application for Provisional Assessment under section 60

315 Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section60 1.GSTIN 2. Name 3. Address 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuatio n Average monthly turnover of the commodit y / service Centra l tax State / UT tax Integrate d tax Ces s 1 2 3 4 5 6 7 8 9 5. Reason for seeking provisional assessment 6. Documents filed 7. VerificationI ________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status ------- Date -----

Rule - 98

GST ASMT-01

17

GST ASMT-02



Form GST ASMT-02 in word format



Form GST ASMT-02 in pdf

Notice for Seeking Additional Information / Clarification / Documents for provisional assessment

316 Form GST ASMT - 02 [See rule 98(2)] Reference No.: Date: To _______________ GSTIN ----------------------Name _______________ (Address) Application Reference No. (ARN) ………… Dated ……….. Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above. While examining your request for provisional assessment, it has been found that the following information/documents are required for processing the same: << text >> You are, therefore, requested to provide the information /documents within a period of<< 15 days>>from the date of service of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without any further reference to you. You are requested to appear before the undersigned for personal hearing on << Date - -- Time ---Venue --->>. Signature Name Designation

Rule - 98

GST ASMT-02

18

GST ASMT-03



Form GST ASMT-03 in word format



Form GST ASMT-03 in pdf

Reply to the notice seeking additional information

317 Form GST ASMT – 03 [See rule 98(2)] Reply to the notice seeking additional information 1. GSTIN 2. Name 3. Details of notice vide which additional information sought Notice No. Notice date 4. Reply 5. Documents filed 6. VerificationI ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Date

Rule - 98

GST ASMT-03

19

GST ASMT-04



Form GST ASMT-04 in word format



Form GST ASMT-04 in pdf

Order of Provisional Assessment

319 Form GST ASMT - 05 [See rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) The above-mentioned bank guaranteeis submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation / Status ------- Date ---------- 320 Bond for provisional assessment [Rule 98(3) & 98(4)] I/We.................of....................,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of …………(State) (hereinafter called the “Governor”) in the sum of......................rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this...................day of....................; WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory taxon .................................. (name of goods/services or both-HSN:___________) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accordance with the provisions ofSection 60 be made; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of ............................................ rupees endorsed in favour of the President/ Governor and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of provisional assessment under section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bankguarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 321 Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date Place Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India./ Governor of …………… (state)".

Rule - 98

GST ASMT-04

20

GST ASMT-05



Form GST ASMT-05 in word format



Form GST ASMT-05 in pdf

Furnishing of Security

319 Form GST ASMT - 05 [See rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) The above-mentioned bank guaranteeis submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation / Status ------- Date ---------- 320 Bond for provisional assessment [Rule 98(3) & 98(4)] I/We.................of....................,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of …………(State) (hereinafter called the “Governor”) in the sum of......................rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this...................day of....................; WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory taxon .................................. (name of goods/services or both-HSN:___________) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accordance with the provisions ofSection 60 be made; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of ............................................ rupees endorsed in favour of the President/ Governor and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of provisional assessment under section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bankguarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 321 Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date Place Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India./ Governor of …………… (state)".

Rule - 98

GST ASMT-05

21

GST ASMT-06



Form GST ASMT-06 in word format



Form GST ASMT-06 in pdf

Notice for seeking additional information / clarification / documents for final assessment

322 Form GST ASMT - 06 [See rule 98(5)] Reference No.: Date: To GSTIN - Name - Address - Application Reference No. (ARN) ………… Date ……….. Provisional Assessment order no. - Date ---- Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: << text >> You are, therefore, requested to provide the information /documents within a period of << 15 days>>from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on << Date - -- Time ---Venue --->>. Signature Name Designation

Rule - 98

GST ASMT-06

22

GST ASMT-07



Form GST ASMT-07 in word format



Form GST ASMT-07 in pdf

Final Assessment Order

323 Form GST ASMT – 07 [See rule 98(5)] Reference No.: ………… Date To GSTIN Name Address Provisional Assessment order No. ……….. dated …….. Final Assessment Order Preamble - << Standard >> In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts – Submissions by the applicant - Discussion and finding - Conclusion and order - The security furnished for the purpose can be withdrawn after compliance with the order by filing an application. Signature Name Designation

Rule - 98

GST ASMT-07

23

GST ASMT-08



Form GST ASMT-08 in word format



Form GST ASMT-08 in pdf

Application for Withdrawal of Security

324 Form GST ASMT - 08 [See rule 98(6)] Application for Withdrawal of Security 1. GSTIN 2. Name 3. Details vide which security furnished ARN Date 4. Details of the security to be withdrawn Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 5. VerificationI ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status - Date -

Rule - 98

GST ASMT-08

24

GST ASMT-09



Form GST ASMT-09 in word format



Form GST ASMT-09 in pdf

Order for release of security or rejecting the application

325 Form GST ASMT – 09 [See rule 98(7)] Reference No.: ………… Date To _______________ GSTIN ----------------------- Name _______________ Address Application Reference No. ……….. dated …….. Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. ------------- [------------ Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons: << text >> Therefore, the application for release of security is rejected. Signature Name Designation Date

Rule - 98

GST ASMT-09

25

GST ASMT-10



Form GST ASMT-10 in word format



Form GST ASMT-10 in pdf

Notice for intimating discrepancies in the return after scrutiny

326 Form GST ASMT - 10 [See rule 99(1)] Reference No.:Date: To__________ GSTIN: Name : Address : Tax period - F.Y. - Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: << text >> You are hereby directed to explain the reasons for the aforesaid discrepancies by --------------- - (date). If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedingsin accordance with law may be initiated against youwithout making any further reference to you in this regard. Signature Name Designation

Rule - 99

GST ASMT-10

26

GST ASMT-11



Form GST ASMT-11 in word format



Form GST ASMT-11 in pdf

Reply to the notice issued under section61 intimating discrepancies in the return

327 Form GST ASMT - 11 [See rule 99(2)] Reply to the notice issued under section61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy Reply 6. Amount admitted and paid, if any - Act Tax Interest Others Total 7. VerificationI ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status ------- Date –

Rule - 99

GST ASMT-11

27

GST ASMT-12



Form GST ASMT-12 in word format



Form GST ASMT-12 in pdf

Order of acceptance of reply against the notice issued under section61

328 Form GST ASMT–12 [See rule 99(3)] Reference No.: Date: To GSTIN Name Address Tax period - F.Y. - ARN - Date - Order of acceptance of reply against the notice issued under section61 This has reference to your reply dated ------- in response to the notice issued vide reference no. ---------- dated --- . Your reply has been found to be satisfactory and no further action is required to be taken in the matter. Signature Name Designation

Rule - 99

GST ASMT-12

28

GST ASMT-13



Form GST ASMT-13 in word format



Form GST ASMT-13 in pdf

Assessment order under section 62

329 Form GST ASMT - 13 [See rule 100(1)] Reference No.: Date: To_____________ GSTIN - Name - Address - Tax Period - F.Y. – Return Type - Notice Reference No.- Date - 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.) Please note that interest has been calculatedupto 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 also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. Signature Name Designation Sr. No. Tax Period Act Tax Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total

Rule - 100

GST ASMT-13

29

GST ASMT-14



Form GST ASMT-14 in word format



Form GST ASMT-14 in pdf

Show Cause Notice for assessment under section 63

330 Form GST ASMT - 14 [See rule 100(2)] Reference No: Date: To___________ Name Address Tax Period -- F.Y. ------- Show Cause Notice for assessment under section 63 It has come to my notice that you/your company/firm, though liable to be registered under section ------ of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: Brief Facts – Grounds – Conclusion - OR It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from ------ and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder. In this connection, you are directed to appear before the undersigned on --------- (date) at ------- (time) Signature Name Designation

Rule - 100

GST ASMT-14

30

GST ASMT-15



Form GST ASMT-15 in word format



Form GST ASMT-15 in pdf

Assessment order under section 63

331 Form GST ASMT - 15 [See rule 100(2)] Reference No.: Date: To Temporary ID Name Address Tax Period - F.Y. – SCN reference no. - Date - 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:- (details at Annexure) (Amount in Rs.) Sr No. Tax Period Act Tax Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total Please note that interest has been calculatedupto 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

Rule - 100

GST ASMT-15

31

GST ASMT-16



Form GST ASMT-16 in word format



Form GST ASMT-16 in pdf

Assessment order under section 64

332 Form GST ASMT - 16 [See rule 100(3)] Reference No.: Date: To GSTIN/ID Name Address Tax Period - F.Y. – 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: Introduction Discussion & finding Conclusion Amount assessed and payable (details at Annexure) (Amount in Rs.) Sr. No. Tax Period Act Tax Interest, if any Penalty Others Total 1 2 3 4 5 6 7 8 Total Please note that interest has been calculatedupto 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

Rule - 100

GST ASMT-16

32

GST ASMT-17



Form GST ASMT-17 in word format



Form GST ASMT-17 in pdf

Application for withdrawal of assessment order issued under section 64

333 Form GST ASMT – 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 1. GSTIN /ID 2. Name 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. VerificationI ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name ___________ Designation / Status ------- Date -

Rule - 100

GST ASMT-17

33

GST ASMT-18



Form GST ASMT-18 in word format



Form GST ASMT-18 in pdf

Acceptance or Rejection of application filed under section 64 (2)

334 Form GST ASMT - 18 [See rule 100(5)] Reference No.: Date: GSTIN/ID Name Address ARN - Date – Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. ---------- dated ----------- stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: <> Therefore, the application filed by you for withdrawal of the order is hereby rejected. Signature Name Designation

Rule - 100

GST ASMT-18

34

GST CMP-01



Form GST CMP-01 in word format



Form GST CMP-01 in pdf

Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)

113 Form GST CMP -01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN / Provisional ID 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person < Select from drop down> (i) Manufacturers, other than manufacturers of such goods as notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 2017-18 7. Jurisdiction Centre State 8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status

Rule - 3

GST CMP-01

35

GST CMP-02



Form GST CMP-02 in word format



Form GST CMP-02 in pdf

Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act)

114 Form GST CMP-02 [See rule 3(3) and 3(3A)] 36 Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person < Select from drop down>. (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 36Substituted vide Notification No. 45/2017-Central Tax dated 13.10.2017 6. Financial Year from which composition scheme is opted 7. Jurisdiction Centre State 8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section 10. 9. Verification I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status

Rule - 3

GST CMP-02

36

GST CMP-03



Form GST CMP-03 in word format



Form GST CMP-03 in pdf

Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)

115 Form GST –CMP-03 [See rule 3(4)] Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Details of application filed to pay tax under section 10 (i) Application reference number (ARN) (ii) Date of filing 6. Jurisdiction Centre State 7. Stock of purchases made from registered person under the existing law Sr. No GSTIN/TIN Name of the supplier Bill/ Invoice No. Date Value of Stock VAT Central Excise Service Tax (if applicabl e) Total 1 2 3 4 5 6 7 8 9 10 1 2 Total 8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the unregistered person Address Bill/ Invoice No Date Value of Stock VAT Central Excise Service Tax (if applicabl e Total 1 2 3 4 5 6 7 8 9 1 2 Total 9. Details of tax paid Description Central Tax State Tax / UT Tax Amount 116 Debit entry no. 10. Verification I________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status

Rule - 3

GST CMP-03

37

GST CMP-04



Form GST CMP-04 in word format



Form GST CMP-04 in pdf

Intimation/Application for Withdrawal from Composition Levy

117 Form GST – CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought DD MM YYYY 8. Jurisdiction Centre State 9. Reasons for withdrawal from composition scheme 10. Verification I________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status Note – Stock statement may be furnished separatelyfor availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.

Rule - 6

GST CMP-04

38

GST CMP-05



Form GST CMP-05 in word format



Form GST CMP-05 in pdf

Notice for denial of option to pay tax under section 10

118 Form GST CMP- 05 [See rule 6(4)] Reference No. <<…>> << Date >> To GSTIN Name Address Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - 1 2 3 …. You are hereby directed to furnish a reply to this notice withinfifteen working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of Proper Officer Designation Jurisdiction Place Da

Rule - 6

GST CMP-05

39

GST CMP-06



Form GST CMP-06 in word format



Form GST CMP-06 in pdf

Reply to the notice toshow cause

119 Form GST CMP - 06 [See rule 6(5)] Reply to the notice toshow cause 1. GSTIN 2. Details of the show cause notice Reference no. Date 3. Legal name 4. Trade name, if any 5. Address of the Principal Place of Business 6. Reply to the notice 7. List of documents uploaded 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom. Signature of the Authorised Signatory Date Place Note – 1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately. 2. Supporting documents, if any, may be uploaded in PDF format.

Rule - 6

GST CMP-06

40

GST CMP-07



Form GST CMP-07 in word format



Form GST CMP-07 in pdf

Order for acceptance / rejection of reply to show cause notice

120 Form GST CMP-07 [See rule 6(5)] Reference No. <<>> Date– To GSTIN Name Address Application Reference No. (ARN) Date – Order for acceptance / rejection of reply to show cause notice This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------- dated ---------. Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated. or This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------- dated ---------. Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition schemeis hereby denied with effect from <<>>> for the following reasons: << text >> or You have not filed any reply to the show cause notice; or You did not appear on the day fixed for hearing. Therefore, your option to pay tax under composition schemeis hereby denied with effect from << date >> for the following reasons: << Text >> Signature Date Name of Proper Officer Place 121 Designation Jurisdiction

Rule - 6

GST CMP-07

41

GST CPD-01



Form GST CPD-01 in word format



Form GST CPD-01 in pdf

Application for Compounding of Offence

417 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 first offence under the Act 8. If answer to 7 is in the negative, the details of previous cases 9. Whether any proceedings for the same or any other offence are contemplated under any other law. 10. If answer to 9 is in the affirmative, the details thereof DECLARATION (1) I shall pay the compounding amount, as may be fixed by the Commissioner. (2) I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be compounded. Signature of the applicant Name

Rule - 162

GST CPD-01

42

GST CPD-02



Form GST CPD-02 in word format



Form GST CPD-02 in pdf

Order for rejection / allowance of compounding of offence

418 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 findings are as recorded below: << text >> I am satisfied that you fulfil 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 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. 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

Rule - 162

GST CPD-02

43

GST DRC-01



Form GST DRC-01 in word format



Form GST DRC-01 in pdf

Summary of Show Cause Notice

389 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 (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax / Cess Others Total 1 2 3 4 5 6 7 Total

Rule - 142

GST DRC-01

44

GST DRC-02



Form GST DRC-02 in word format



Form GST DRC-02 in pdf

Summary of Statement

390 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 (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total

Rule - 142

GST DRC-02

45

GST DRC-03



Form GST DRC-03 in word format



Form GST DRC-03 in pdf

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

391 FORM GST DRC- 03 [See rule 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. VerificationI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name ___________ Designation / Status ------- Date –

Rule - 142

GST DRC-03

46

GST DRC-04



Form GST DRC-04 in word format



Form GST DRC-04 in pdf

Acknowledgement of acceptance of payment made voluntarily

392 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 -

Rule - 142

GST DRC-04

47

GST DRC-05



Form GST DRC-05 in word format



Form GST DRC-05 in pdf

Intimation of conclusion of proceedings

393 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 - –

Rule - 142

GST DRC-05

48

GST DRC-06



Form GST DRC-06 in word format



Form GST DRC-06 in pdf

Reply to the Show Cause Notice

394 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. VerificationI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name ___________ Designation / Status ------- Date –

Rule - 142

GST DRC-06

49

GST DRC-07



Form GST DRC-07 in word format



Form GST DRC-07 in pdf

Summary of the order

1. Details of order – “FORM GST DRC-07 [See rule 142(5)] Summary of the order (a) Order No. (b) Order date (c) Tax period - 2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services - Sr. No. HSN Description 4. Details of demand (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty Others 1 2 3 4 5 6 7 8 9 Signature Name Designation

Rule - 142

GST DRC-07

50

GST DRC-07A



Form GST DRC-07A in word format



Form GST DRC-07A in pdf

Summary of the order creating demand under existing laws

“FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No. Date - Part A – Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name <> 3. Trade name, if any <> 4. Government Authority who passed the order creating the demand State /UT Centre 5. Old Registration No. 6. Jurisdiction under earlier law 7. Act under which demand has been created 8. Period for which demand has been created From – mm, yy To mm, yy 9. Order No. (original) 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed Yes No 17. Date of stay order 18 Period of stay From – to - Part B – Demand details 19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/ UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act To (GSTIN/ID) --------------------------Name (Address) Copy to - Note – Signature Name Designation Jurisdiction 1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned. 2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”.

Rule - 142A

GST DRC-07A

51

GST DRC-08



Form GST DRC-08 in word format



Form GST DRC-08 in pdf

Rectification of Order

396 FORM GST DRC - 08 [See rule 142(7)] Reference No.: Date: Rectification of Order Preamble - << Standard >> (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order no., if any Order date ARN, if applied for rectification Date of ARN Your application for rectification of the orderreferred toabove has been found to be satisfactory; It has come to my noticethat the above said order requires rectification; Reason for rectification - << text box >> Details of demand, if any,after rectification (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: << text>> To _______________ (GSTIN/ID) --------------------------Name _______________ (Address ) Copy to -

Rule - 142

GST DRC-08

52

GST DRC-08A



Form GST DRC-08A in word format



Form GST DRC-08A in pdf

Amendment/Modification of summary of the order creating demand under existing laws

“FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date - Part A – Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name <> 3. Trade name, if any <> 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand State /UT Centre <> 7. Old Registration No. << Auto, editable>> 8. Jurisdiction under earlier law <> 9. Act under which demand has been created <> 10. Tax period for which demand has been created <> 11. Order No. (original) <> 12. Order date (original) <> 13. Latest order no. <> 14. Latest order date <> 15. Date of service of the order <> 16. Name of the officer who has passed the order (optional) <> 17. Designation of the officer who has passed the order <> 18. Whether demand is stayed Yes No 19. Date of stay order 20. Period of Stay 21. Reason for updation <> Part B – Demand details 22. Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) <> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 23. Updation of demand Act Type of updation Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 1. Quashing of demand (Complete closure of demand) 2. Amount of reduction, if any 3. Total reduction (1+2) 24. (22-23) Balance amount of demand required to be recovered under the Act << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act To (GSTIN/ID) --------------------------Name Signature Name Designation Jurisdiction (Address ) Copy to – Note – 1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A. 2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached. 3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.”.

Rule - 142A

GST DRC-08A

53

GST DRC-09



Form GST DRC-09 in word format



Form GST DRC-09 in pdf

Order for recovery through specified officer under section 79

399 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 specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ……. at…. AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation Place: Date:

Rule - 143

GST DRC-09

54

GST DRC-10



Form GST DRC-10 in word format



Form GST DRC-10 in pdf

Notice for Auction of Goods under section 79 (1) (b) of the Act

399 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 specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ……. at…. AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation Place: Date:

Rule - 144

GST DRC-10

55

GST DRC-11



Form GST DRC-11 in word format



Form GST DRC-11 in pdf

Notice to successful bidder

400 FORM GST DRC – 11 [See rule 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:

Rule - 144



Rule - 147

GST DRC-11

56

GST DRC-12



Form GST DRC-12 in word format



Form GST DRC-12 in pdf

Sale Certificate

401 FORM GST DRC – 12 [See rule 144(5) & 147(12] Sale Certificate Demand order no.: Date: Reference no. of recovery: Date: Period: This is to certify that the following goods: Schedule (Movable Goods) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable Goods) Building No./ Flat No. Floor No. Name of the Premises /Building Road / Street Localit y/ Village District Stat e 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 <> 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 confirmed on……………………. Signature Name Designation Place: Date:

Rule - 144



Rule - 147

GST DRC-12

57

GST DRC-13



Form GST DRC-13 in word format



Form GST DRC-13 in pdf

Notice to a third person under section 79(1) (c)

402 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 <> Act by <> holding <> 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 certificate from the government in FORM GST DRC - 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate. Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Signature Name Designation Place: Date:

Rule - 145

GST DRC-13

58

GST DRC-14



Form GST DRC-14 in word format



Form GST DRC-14 in pdf

Certificate of Payment to a Third Person

404 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 Officer/ Specified Officer

Rule - 145

GST DRC-14

59

GST DRC-15



Form GST DRC-15 in word format



Form GST DRC-15 in pdf

APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE

404 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 Officer/ Specified Officer

Rule - 146

GST DRC-15

60

GST DRC-16



Form GST DRC-16 in word format



Form GST DRC-16 in pdf

Notice for attachment and sale of immovable/movable goods/shares under section 79

405 FORM GST DRC – 16 [See rule 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 <> 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. 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 10 406 Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Signature Name Designation Place: Date:

Rule - 147



Rule - 151

GST DRC-16

61

GST DRC-17



Form GST DRC-17 in word format



Form GST DRC-17 in pdf

Notice for Auction of Immovable/Movable Property under section 79(1) (d)

407 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: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. In the absence of any order of postponement, the auction will be held 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. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) 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 10 408 Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Signature Name Designation Place: Date:

Rule - 147

GST DRC-17

62

GST DRC-18



Form GST DRC-18 in word format



Form GST DRC-18 in pdf

Certificate action under clause (e) of sub-section (1) section 79

409 FORM GST DRC – 18 [See rule 155] To Name & Address of District Collector ………………………………. Demand order no.: Date: Reference number of recovery: Date: Period: Certificate action under clause (e) of sub-section (1) section 79 I……………………… do hereby certify that a sum of Rs…………………… has been demanded from and is payable by M/s..………………. holding GSTIN …….under <> 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: - <> 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:

Rule - 155

GST DRC-18

63

GST DRC-19



Form GST DRC-19 in word format



Form GST DRC-19 in pdf

Application to the Magistrate for Recovery as Fine

410 FORM GST DRC – 19 [See rule 156] To, Magistrate, <> 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 <> holding <> on account of tax, interest and penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Details of Amount Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Signature Name Designation Place: Date:

Rule - 156

GST DRC-19

64

GST DRC-20



Form GST DRC-20 in word format



Form GST DRC-20 in pdf

Application for Deferred Payment/ Payment in Instalments

411 FORM GST DRC – 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person2. 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 Verification Ihereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory _______________________________________ Name ___________________________________ Place - Date - Reasons: - Upload Document

Rule - 158

GST DRC-20

65

GST DRC-21



Form GST DRC-21 in word format



Form GST DRC-21 in pdf

Order for acceptance/rejection of application for deferred payment / payment in instalments

412 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, filed 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, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Signature Name Designation Place: Date:

Rule - 158

GST DRC-21

66

GST DRC-22



Form GST DRC-22 in word format



Form GST DRC-22 in pdf

Provisional attachment of property under section 83

413 FORM GST DRC - 22 [See rule 159(1)] Reference No.: Date: To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section83 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 <> 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 - <>account in your << bank/post office/financial institution>> having account no. << A/c no. >>; or property located at << property ID & location>>. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I -------------- (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 –

Rule - 159

GST DRC-22

67

GST DRC-23



Form GST DRC-23 in word format



Form GST DRC-23 in pdf

Restoration of provisionally attached property / bank account under section83

414 FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Reference No.: Date: To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date – Restoration of provisionally attached property / bank account under section83 Please refer to the attachment of << saving / current / FD/RD>> account in your<< bank/post office/financial institution>> having account no. <<------- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting 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 -

Rule - 159

GST DRC-23

68

GST DRC-24



Form GST DRC-24 in word format



Form GST DRC-24 in pdf

Intimation to Liquidator for recovery of amount

415 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 <>, giving intimation of your appointment as liquidator for the <> holding <>.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 sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Name Designation Place: Date:

Rule - 160

GST DRC-24

69

GST DRC-25



Form GST DRC-25 in word format



Form GST DRC-25 in pdf

Continuation of Recovery Proceedings

416 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:

Rule - 161

GST DRC-25

70

GST ENR-01



Form GST ENR-01 in word format



Form GST ENR-01 in pdf

Application for Enrolment under section 35(2) [only for un-registered persons]

200 FORM GST ENR-01 [See rule 58(1)] Application for Enrolment under section 35(2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (ii) Godown (iii) Transport services (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (ii) Partnership (iii) Company (iv) Others 5. Particulars of Principal Place of Business (a) Address Building No. or Flat No. Floor No. Name of the Premises or Building Road or Street City or Town or Locality or Village Taluka or Block District State PIN Code Latitude Longitude (b) Contact Information (the email address and mobile number will be used for authentication) Email Address Telephone STD Mobile Number Fax STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) 6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 201 7. Consent I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory For Office Use: Enrolment no Date-

Rule - 58

GST ENR-01

71

GST ENR-02



Form GST ENR-02 in word format



Form GST ENR-02 in pdf

Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN]

FORM GST ENR-02 [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] 1. (a) Legal name (b) PAN 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place: Name of Authorised Signatory ….…………………… Date: Designation/Status…………………… For office use – Enrolment no. - Date -

Rule - 58

GST ENR-02

72

GST EWB-01



Form GST EWB-01 in word format



Form GST EWB-01 in pdf

E-Way Bill

374 FORM GST EWB-01 (See rule 138) E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.

Rule - 138

GST EWB-01

73

GST EWB-02



Form GST EWB-02 in word format



Form GST EWB-02 in pdf

Consolidated E-Way Bill

375 FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number

Rule - 138

GST EWB-02

74

GST EWB-03



Form GST EWB-03 in word format



Form GST EWB-03 in pdf

Verification Report

376 FORM GST EWB-03 (See rule138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number 377 Summary of findings

Rule - 138C

GST EWB-03

75

GST EWB-04



Form GST EWB-04 in word format



Form GST EWB-04 in pdf

Report of detention

378 FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer incharge (if known) Date Time

Rule - 138D

GST EWB-04

76

GST INS-02



Form GST INS-02 in word format



Form GST INS-02 in pdf

ORDER OF SEIZURE

382 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): <

> which is/are a place/places of business/premises belonging to: <> <> in the presence of following witness(es): 1. <> 2. <> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/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 383 1 2 3 4 and these goods and or things are being handed over for safe upkeep to: <> with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Name and Designation of the Officer Date: Signature of the Witnesses Sr. No. Name and address Signature 1. 2. To: <>

Rule - 139

GST INS-02

77

GST INS-03



Form GST INS-03 in word format



Form GST INS-03 in pdf

ORDER OF PROHIBITION

384 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): <

> which is/are a place/places of business/premises belonging to: <> <> in the presence of following witness(es): 1. <> 2. <> 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 confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise 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 Officer Date: Signature of the Witnesses Name and address Signature 385 1. 2. To: <>

Rule - 139

GST INS-03

78

GST INS-04



Form GST INS-04 in word format



Form GST INS-04 in pdf

BOND FOR RELEASE OF GOODS SEIZED

386 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I.................of....................hereinafter called "obligor(s)" am held andfirmly 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 officer 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 officer duly authorized under the Act. And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach 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 387 Date Place Accepted by me this.............................day of .........................(month).................……..(year)……………………………….. (designation of officer)for and on behalf of the President /Governor. (Signature of the Officer)

Rule - 140

GST INS-04

79

GST INS-05



Form GST INS-05 in word format



Form GST INS-05 in pdf

ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE

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

> which is/are a place/places of business/premises belonging to: <> <> 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 Officer Date: To: <>

Rule - 141

GST INS-05

80

GST INS-1



Form GST INS-1 in word format



Form GST INS-1 in pdf

AUTHORISATION FOR INSPECTION OR SEARCH

380 FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To …………………………….. ……………………………… (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that— A.M/s._________________________________________________________ has suppressed transactions relating to supply of goods and/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 confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below <

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. 381 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 fine 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 Officer/s (i) (ii)

Rule - 139

GST INS-1

81

GST INV-01



Form GST INV-01 in word format



Form GST INV-01 in pdf

Generation of Invoice Reference Number

379 FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr. No. Description of Goods HS N Qty. Uni t Price (per unit) Tota l valu e Discoun t, if any Taxabl e value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Am t. Ra te A mt . Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status

Rule - 138A

GST INV-01

82

GST ITC-01



Form GST ITC-01 in word format



Form GST ITC-01 in pdf

Declaration for claim of input tax credit under sub-section (1) of section 18

193 Form GST ITC -02 [See rule – 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN oftransferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated 194 8. Particulars of certifying Chartered Accountant or Cost Accountant a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate to the transferor e) Attachment (option for uploading certificate) 9. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date ---dd/mm/yyyy Tax Cess

Rule - 40

GST ITC-01

83

GST ITC-02



Form GST ITC-02 in word format



Form GST ITC-02 in pdf

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18

193 Form GST ITC -02 [See rule – 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN oftransferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated 194 8. Particulars of certifying Chartered Accountant or Cost Accountant a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate to the transferor e) Attachment (option for uploading certificate) 9. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date ---dd/mm/yyyy Tax Cess

Rule - 41

GST ITC-02

84

GST ITC-03



Form GST ITC-03 in word format



Form GST ITC-03 in pdf

Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18

261 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part –A State /UT – District - (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. PART B 1. Enrolling Authority Centre State 2. State/UT 3. Date of application 4 Enrolmentsoughtas: (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10)Retired Government Officials 5. Membership Number 5.1 Membership Type (drop down will change based the institute selected ) 5.2 Date of Enrolment / Membership 5.3 Membership Valid upto 6 Advocates registered with Bar (Name of Bar Council) 6.1 Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 Retired Government Officials Retired from Centre/ State 7.1 Date of Retirement 7.2 Designation of the post held at the time of retirement Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8. Applicant Details 8.1 Full name as per PAN 262 8.2 Father’s Name 8.3 Date of Birth 8.4 Photo 8.5 Gender 8.6 Aadhaar 8.7 PAN < Pre filled from Part A> 8.8 Mobile Number

8.9 Landline Number
8.10 Email id < Pre filled from Part A>
9. Professional Address (Any three will be mandatory)
9.1 Building No./ Flat No./ Door No.
9.2 Floor No.
9.3 Name of the Premises / Building
9.4 Road / Street Lane
9.5 Locality / Area / Village
9.6 District
9.7 State
9.8 PIN Code
10. Qualification Details
10.1 Qualifying Degree
10.2 Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number  give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place < DSC /E-sign of the Applicant/EVC>
Date < Name of the Applicant>
Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form Description :
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
263
Filed by :
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note - The status of the application can be viewed through “Track Application Status” at dash board on the
GST Portal.  

Rule - 44

GST ITC-03

85

GST ITC-04



Form GST ITC-04 in word format



Form GST ITC-04 in pdf

Details of goods/capital goods sent to job worker and received back

261 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part –A State /UT – District - (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. PART B 1. Enrolling Authority Centre State 2. State/UT 3. Date of application 4 Enrolmentsoughtas: (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10)Retired Government Officials 5. Membership Number 5.1 Membership Type (drop down will change based the institute selected ) 5.2 Date of Enrolment / Membership 5.3 Membership Valid upto 6 Advocates registered with Bar (Name of Bar Council) 6.1 Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 Retired Government Officials Retired from Centre/ State 7.1 Date of Retirement 7.2 Designation of the post held at the time of retirement Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8. Applicant Details 8.1 Full name as per PAN 262 8.2 Father’s Name 8.3 Date of Birth 8.4 Photo 8.5 Gender 8.6 Aadhaar 8.7 PAN < Pre filled from Part A> 8.8 Mobile Number

8.9 Landline Number
8.10 Email id < Pre filled from Part A>
9. Professional Address (Any three will be mandatory)
9.1 Building No./ Flat No./ Door No.
9.2 Floor No.
9.3 Name of the Premises / Building
9.4 Road / Street Lane
9.5 Locality / Area / Village
9.6 District
9.7 State
9.8 PIN Code
10. Qualification Details
10.1 Qualifying Degree
10.2 Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number  give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place < DSC /E-sign of the Applicant/EVC>
Date < Name of the Applicant>
Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form Description :
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
263
Filed by :
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note - The status of the application can be viewed through “Track Application Status” at dash board on the
GST Portal.  

Rule - 45

GST ITC-04

86

GST MOV-01



Form GST MOV-01 in word format



Form GST MOV-01 in pdf

STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE

Page 6 of 32 GOVERNMENT OF INDIA FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri______________________ S/o______________ age _______years, residing at ____________________owner / driver / person- in- charge of the goods and conveyance bearing No. _____________________(Vehicle Number) made before the _________ (Designation of the proper officer) on DD/MM/YYYY at_________AM/PM at________________(place). Today, you have intercepted the above mentioned conveyance and after disclosing your identity, you have requested me to produce my credentials and the documents relating to the goods in movement for your verification. In this regard, I hereby declare the following. 1. : Personal Details NAME FATHER’S NAME AGE: Yrs DL NO: RTO Conveyance Registration No. Engine No. Chassis No. Proof of Identity ADDRESS Phone: Email, If any 2.Details of the transporter: NAME ADDRESS Phone: Email 3 I am the person-in-charge of the goods conveyance number / / / 4 I am transporting the goods from To 5 I have a) not produced any documents relating to the goods under transportation b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct. I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement. Page 7 of 32 The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. “Before me” (Owner/Driver/Person in charge) Signature Designation ANNEXURE TO THE DEPONENT STATEMENT IN FORM GST MOV-01 PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED SL.NO. LR NO LR DATE INVOICE/ BOS/DC NO INVOICE/BOS/DC DATE CONSIGNOR CONSIGNEE COMMODITY VALUE EWB BILL NO, IF ANY 1 2 3 4 5 6 7 8 9 10 “Before me” (Owner/Driver/Person in charge) Signature Designation

GST MOV-01

87

GST MOV-02



Form GST MOV-02 in word format



Form GST MOV-02 in pdf

ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS

Page 8 of 32 GOVERNMENT OF INDIA FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS The goods conveyance bearing No. / / / carrying ____________________ goods was intercepted by the undersigned ____________(Designation of the officer), on / / at AM/PM at________________________________(Place). The owner/driver/person-in- charge of the goods conveyance has: 1. failed to tender any document for the goods in movement, or 2. tendered the documents mentioned in the Annexure to FORM GST MOV-01 for verification. Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordance with the provisions of sub- section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with State/UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons. The owner / driver / person-in charge of the conveyance has not tendered any documents for the goods in movement Prima facie the documents tendered are found to be defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification E-Way bill not tendered for the goods in movement Others (Specify) Hence, you are hereby directed,- (1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility, (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is stationed until further orders and not to part with the goods in question. Proper officer To, Sri. Owner/Driver/Person-in-charge Conveyance No: / / /

GST MOV-02

88

GST MOV-03



Form GST MOV-03 in word format



Form GST MOV-03 in pdf

ORDER OF EXTENSION OF TIME FOR INSPECTION BEYOND THREE WORKING DAYS

Page 9 of 32 GOVERNMENT OF INDIA FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS Order No. The conveyance bearing No.__________________ was intercepted by ____________________ (Designation of the officer) on ____________________ (date & time) at _______________________ (Place) and the same was directed to be stationed at ____________ (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the conveyance. Now, the proper officer has requested for extension of time for conducting the inspection of the goods and conveyance for the following reasons: ----------------------------- ---------------------------- The request of the proper officer has been examined and the same is found to be reasonable. The time period for conduct of inspection is hereby extended for a further period of ________ days. The proper officer is hereby directed to serve a copy of this order on the person in charge of the conveyance. JOINT/ADDL. COMMISSIONER Place: Date:

GST MOV-03

89

GST MOV-04



Form GST MOV-04 in word format



Form GST MOV-04 in pdf

PHYSICAL VERIFICATION REPORT

Page 10 of 32 GOVERNMENT OF INDIA FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02 No.__________ Dated The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:- PHYSICAL VERIFICATION REPORT Date of Physical Verification Goods Conveyance number Name of the Transporter Sl.No. Transport Document/ LR No. & Date Tendered Invoice / Documents No. & Date Description of goods as per invoice including HSN code Description of goods in the conveyance Quantity as per invoice Quantity as per physical verification Diff. 1 Date: Date: 2 Date: Date: I hereby declare that the physical verification of the goods and conveyance mentioned above has been conducted in my presence and I accept that the contents recorded in this report are true and correct. Signature of the Owner / Person in charge Signature Designation of the Proper Officer ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above report of physical verification. Signature of the Owner / Person in charge

GST MOV-04

90

GST MOV-05



Form GST MOV-05 in word format



Form GST MOV-05 in pdf

RELEASE ORDER

Page 11 of 32 GOVERNMENT OF INDIA FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO.__________ Dated 1. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on_______________ and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. or 2. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST MOV-07 was served on the person in charge of the conveyance on _______________. The owner or person in charge of the conveyance has- a. come forward and made the payment of tax and penalty as proposed and proceedings is drawn in this regard. b. made the payment of tax and penalty as demanded in the order in FORM GST MOV-09. c. come forward and furnished a bond in FORM GST MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed. or 3. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and served on the owner/person in charge of the conveyance on _______________. The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance. In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition. Signature Designation of the Proper Officer, ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above order. Signature of the Owner / Person-in-charge * Strike through whichever is not applicable

GST MOV-05

91

GST MOV-06



Form GST MOV-06 in word format



Form GST MOV-06 in pdf

ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Page 12 of 32 GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The goods conveyance bearing No. ______________ was intercepted and inspected by the undersigned on _________________at _________ (place and time) AM/PM. At the time of interception, the owner/ driver/ person in charge of the goods/ conveyance is Shri___________ the owner/ driver/ person in charge of the goods conveyance Shri___________ has not tendered any documents for the goods in movement Prima facie, the documents tendered are found to be defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification E-Way bill not tendered for the goods in movement Others (Specify) For the above said reasons, an order for physical verification / inspection of the conveyance, goods and documents was issued in FORM GST MOV-02 dated______________ and served on the owner/driver/person in charge of the conveyance. A physical verification and inspection of goods in movement was conducted on_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed. Discrepancies noticed after physical verification of goods and conveyance Mismatch between the goods in movement and documents tendered, the details of which are as under- a) --------- b) --------- c) --------- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) --------- b) --------- c) --------- Goods not covered by valid documents, and the details are as under- a) --------- Page 13 of 32 b) --------- c) --------- Others (Specify) a) --------- b) --------- c) --------- In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at _______________________(place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. Signature Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address:

GST MOV-06

92

GST MOV-07



Form GST MOV-07 in word format



Form GST MOV-07 in pdf

NOTICE UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Page 14 of 32 GOVERNMENT OF INDIA FORM GST MOV- 07 NOTICE UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on _______ (date). 4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty. (ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty. 5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount Page 15 of 32 payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT Sl.no Description of goods HSN code Quantity Total value (Rs.) Central tax State tax / Union territory tax Integrated tax Cess Central tax State tax / Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (RS.) CENTRAL TAX STATE TAX/- UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITO INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITO INTEGRATED TAX CESS Page 16 of 32 RY TAX RY TAX 1 2 3 4 5 6 7 8 9 10 11 12 13 7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Central Goods and Services Tax Act, 2017 State/Union Territory Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 shall be initiated. 8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. 9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. Signature Name and Designation of the Proper Officer To, Sri.__________________________ Driver/Person in charge Vehicle/Conveyance No: Address:

GST MOV-07

93

GST MOV-08



Form GST MOV-08 in word format



Form GST MOV-08 in pdf

BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE

Page 17 of 32 GOVERNMENT OF INDIA FORM GST MOV -08 BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE I/We.................S/D/W of....................hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) for the sum of...........................rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this...................day of.................... WHEREAS, in accordance with the provisions of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017, the goods have been detained vide order number ……………………dated………… having value of ………….rupees and involving an amount of tax of ……………………. rupees. On my request, the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value …………………rupees and a security of ……………………rupees against which 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 officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within seven days of the date of detention being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation Page 18 of 32 (2) Name and Address Date Occupation Place Accepted by me this.............................day of .........................(month).................……..(year) ……………………………….. (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer)

GST MOV-08

94

GST MOV-09



Form GST MOV-09 in word format



Form GST MOV-09 in pdf

ORDER OF DEMAND OF TAX AND PENALTY

Page 19 of 32 GOVERNMENT OF INDIA FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY Order No. Order Date 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the Conveyance 4. Mobile No. of the Person in charge of the conveyance 5. e-mail ID of the Person in charge of the conveyance 6. Name of the transporter 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice 10. Order passed by 11. Date of Service of Order 12. Demand as per Order Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST / UTGST Act IGST Act Cess Total DETAILS OF GOODS DETAINED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE DETAINED Sl.No. Description Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED Page 20 of 32 (Name and designation of Proper Officer) ORDER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV-06 and the same was served on the person in charge of the conveyance on _____ (date). 4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty. (ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act and State/Union Territory Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty. Page 21 of 32 4.1. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 5. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 Page 22 of 32 AMOUNT OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released. 7. In response to the said notice, (i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed. (ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed. (iii) the owner of the goods/ person in charge of the conveyance has filed objections as under: a. .. b. .. c. … 8. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: < SPEAKING ORDER Text> 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated as under: < RECALCULATION PART> Page 23 of 32 10. You are hereby directed to make the payment forthwith/not later than seven days from the date of the issue of the order of detention in FORM GST MOV-06, failing which action under section 130 of the Central/State Goods and Services Tax Act /section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Act shall be initiated. Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance No: Address:

GST MOV-09

95

GST MOV-10



Form GST MOV-10 in word format



Form GST MOV-10 in pdf

NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

Page 24 of 32 GOVERNMENT OF INDIA FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Designation of the proper officer) on __________ (date) at _____( time ) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date). 2. The goods in movement was inspected under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. 5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / section 21 Page 25 of 32 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. OR As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State Goods and Services Tax/Union Territory Goods and Services Tax Act, the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs CENTRAL TAX STATE TAX / UNION TER INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TER INTEGRATED TAX CESS Page 26 of 32 .) RITORY TAX RITORY TAX 1 2 3 4 5 6 7 8 9 10 11 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. 8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. Page 27 of 32 9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance no: Address:

GST MOV-10

96

GST MOV-11



Form GST MOV-11 in word format



Form GST MOV-11 in pdf

ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY

Page 28 of 32 GOVERNMENT OF INDIA FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. Order Date: 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the Conveyance 4. Mobile No. of the Person in charge of the conveyance 5. e-mail ID of the Person in charge of the conveyance 6. Name of the transporter 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice of Confiscation 10. Order passed by 11. Date of Service of Order 12. Demand as per Confiscation Order On the Goods Act Tax Interest Penalty Fine/ Other charges Demand No. CGST Act SGST / UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/ Other charges Demand No. CGST Act STATE TAX / UTGST Act Page 29 of 32 IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE CONFISCATED Sl.No. Description Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Name and designation of Proper Officer) Page 30 of 32 ORDER OF CONFISCATION UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT/ THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State/ Union Territory Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 and Goods and Services Tax (Compensation to States) Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, specifying the tax and penalty payable. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on _________(Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or Page 31 of 32 section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 by issue of a notice in FORM GST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. 5. The person in charge has not filed any objections/ the objections filed were found to be not acceptable for the reasons stated below: a) … b) … c) … 6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Central Goods and Services Tax Act and under section 130 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under: SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) 1 2 3 4 5 7. You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within ----- days from the date of this order. (1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 (2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT Page 32 of 32 SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 (3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 (4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX / UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance no: Address:

GST MOV-11

97

GST PCT-05



Form GST PCT-05 in word format



Form GST PCT-05 in pdf

Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

267 Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. PART-A Sir/Madam I/We >: Sr. No. List of Activities Check box 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 2. The consent of the ---------- (Name of Goods and Services Tax Practitioner) is attached herewith*. *Strike out whichever is not applicable. Signature of the authorised signatory Name Designation/Status Date Place 268 Part -B Consent of the Goods and Services Tax Practitioner I <<(Name of the Goods and Services Tax Practitioner>>< Enrolment Number> do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of ------ (Legal name), GSTIN ……….. only in respect of the activities specified by ------ (Legal name), GSTIN ……….. Signature Name Date Enrolment No. 269 Results of Matching after filing of the Returns of September (to be filed by 20th October) Month Bill of Entry No. /Invoice/Debit Note/Credit Note ITC/Output Liability Interest Date Number Taxable Value Integrated Central State / UT Cess Integrated Central State Cess A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched 1 September Nil 2 September Nil A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 1 August Nil 2 August Nil A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 Month Refund 2 Month Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return for month of September to be filed 20th October 1 July Two Months 2 July Two Months B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return September filed by 20th October 1 August One Month 2 August One Month B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/ 43 and that have become payable in the return of September filed by 20th October 1 August One Month-high 2 August One Month-high 270 C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 1 August Two Months 2 August Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 September One Month 2 September One Month C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November 1 September One Month-high 2 September One Month-high D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November 1 September Nil/Two Months 2 September Nil/Two Months

Rule - 83

GST PCT-05

98

GST PCT-1



Form GST PCT-1 in word format



Form GST PCT-1 in pdf

Application for Enrolment as Goods and Services Tax Practitioner

261 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part –A State /UT – District - (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. PART B 1. Enrolling Authority Centre State 2. State/UT 3. Date of application 4 Enrolmentsoughtas: (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10)Retired Government Officials 5. Membership Number 5.1 Membership Type (drop down will change based the institute selected ) 5.2 Date of Enrolment / Membership 5.3 Membership Valid upto 6 Advocates registered with Bar (Name of Bar Council) 6.1 Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 Retired Government Officials Retired from Centre/ State 7.1 Date of Retirement 7.2 Designation of the post held at the time of retirement Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8. Applicant Details 8.1 Full name as per PAN 262 8.2 Father’s Name 8.3 Date of Birth 8.4 Photo 8.5 Gender 8.6 Aadhaar 8.7 PAN < Pre filled from Part A> 8.8 Mobile Number

8.9 Landline Number
8.10 Email id < Pre filled from Part A>
9. Professional Address (Any three will be mandatory)
9.1 Building No./ Flat No./ Door No.
9.2 Floor No.
9.3 Name of the Premises / Building
9.4 Road / Street Lane
9.5 Locality / Area / Village
9.6 District
9.7 State
9.8 PIN Code
10. Qualification Details
10.1 Qualifying Degree
10.2 Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number  give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place < DSC /E-sign of the Applicant/EVC>
Date < Name of the Applicant>
Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form Description :
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
263
Filed by :
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note - The status of the application can be viewed through “Track Application Status” at dash board on the
GST Portal.  

Rule - 83

GST PCT-1

99

GST PCT-2



Form GST PCT-2 in word format



Form GST PCT-2 in pdf

Enrolment Certificate of Goods and Services Tax Practitioner

264 Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner 1. Enrolment Number 2. PAN 3. Name of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Signature of the Enrolment Authority Name and Designation. Centre / State

Rule - 83

GST PCT-2

100

GST PCT-3



Form GST PCT-3 in word format



Form GST PCT-3 in pdf

Show Cause Notice for disqualification

266 Form GST PCT-04 [See rule 83(4)] Reference No. DateTo Name Address EnrollmentNumber Order of rejection of enrolment as GST Practitioner This has reference to your reply dated ---- in response to the notice to show cause dated -----. - Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is <

>. Signature Name (Designation)

Rule - 83

GST PCT-3

101

GST PCT-4



Form GST PCT-4 in word format



Form GST PCT-4 in pdf

Order of rejection of enrolment as GST Practitioner

266 Form GST PCT-04 [See rule 83(4)] Reference No. DateTo Name Address EnrollmentNumber Order of rejection of enrolment as GST Practitioner This has reference to your reply dated ---- in response to the notice to show cause dated -----. - Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is <

>. Signature Name (Designation)

Rule - 83

GST PCT-4

102

GST PMT-01



Form GST PMT-01 in word format



Form GST PMT-01 in pdf

Electronic Liability Register of Registered Person (To be maintained at the Common Portal)

Form GST PMT –01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part–I: Return related liabilities) (To be maintained at the Common Portal) GSTIN – Name (Legal) – Trade name, if any Tax Period – Act –Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/ yyyy) Reference No. Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)/] Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Note – 1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls,as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable). 4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. Form GST PMT –01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part–II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- Date- GSTIN/Temporary Id – Name (Legal) – Trade name, if any - Stay status – Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr . N o. Date (dd/mm/ yyyy) Refere nce No. Tax Period, if applica ble Ledger used for dischar ging liabilit y Descri ption Type of Transa ction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Fro m T o T ax Inter est Pena lty F ee Oth ers Tot al 1 2 3 4 5 6 7 8 9 10 11 1 2 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note – 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.”.

Rule - 85

GST PMT-01

103

GST PMT-02



Form GST PMT-02 in word format



Form GST PMT-02 in pdf

Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal)

275 Form GST PMT –02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) GSTIN – Name (Legal) – Trade name, if any - Period - From ------- To -------- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr No. Date (dd/m m/ yyyy) Refere nce No. Tax Period, if any Description (Source of credit & purpose of utilisation) Transaction Type [Debit (DR) / Credit (CR)] Credit / Debit Balance available Central Tax State Tax UT Tax Integr ated Tax CESS Total Central Tax State Tax UT Tax Integr ated Tax CESS Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Balance of Provisional credit Sr. No. Tax period Amount of provisional credit balance Central Tax State Tax UT Tax Integrated Tax Cess Total 1 2 3 4 5 6 7 8 276 Mismatch credit (other than reversed) Note – 1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc.Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection. Sr. No. Tax period Amount of mismatch credit Central Tax State Tax UT Tax Integrated Tax Cess Total 1 2 3 4 5 6 7 8

Rule - 86

GST PMT-02

104

GST PMT-03



Form GST PMT-03 in word format



Form GST PMT-03 in pdf

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

277 Form GST PMT –03 [See rules86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Reference No. Date – 1. GSTIN – 2. Name (Legal) – 3. Trade name, if any 4. Address – 5. Period / Tax Period to which the credit relates, if any – From ----------- To ----------- 6. Ledger from which debit entry was made for claiming refund - cash / credit ledger 7. Debit entry no. and date - 8. Application reference no. and date – 9. No. and date of order vide which refund was rejected 10. Amount of credit - Sr. No. Act (Central Tax/State Tax/ UT TaxIntegrated Tax/ CESS) Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 7 8 Signature Name 278 Designation of the officer Note – ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Rule - 86



Rule - 87

GST PMT-03

105

GST PMT-04



Form GST PMT-04 in word format



Form GST PMT-04 in pdf

Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register

279 Form GST PMT –04 [See rules85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in which discrepancy noticed Credit ledger Cash ledger Liability register 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT Tax Integrated Tax Cess 6. Reasons, if any 7. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief. Signature 280 Place Name of Authorized Signatory Date Designation /Status……………… Note – ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Rule - 85



Rule - 86



Rule - 87

GST PMT-04

106

GST PMT-05



Form GST PMT-05 in word format



Form GST PMT-05 in pdf

Electronic Cash Ledger (To be maintained at the Common Portal)

281 Form GST PMT –05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) GSTIN/Temporary Id – Name (Legal) – Trade name, if any Period - From ------- To -------- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No . Date of deposit /Debit (dd/mm / yyyy) Time of deposi t Reportin g date (by bank) Referenc e No. Tax Period, if applicabl e Descriptio n Type of Transactio n [Debit (DR) / Credit (CR)] Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Ta x Interes t Penalt y Fe e Other s Tota l Ta x Interes t Penalt y Fe e Other s Tota l 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note – 1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS credit. 282 2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank. 3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made,and type of liability for which any debit has been made will also recorded under the head“description”. 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appealor any other liability for which payment is being made will also be recorded under the head“description” . 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Rule - 87

GST PMT-05

107

GST PMT-06



Form GST PMT-06 in word format



Form GST PMT-06 in pdf

Challan for deposit of goods and services tax

283 Form GST PMT –06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN <> Date <> Challan Expiry Date -- GSTIN <> Email address <> Name (Legal) <> Mobile No. <> Address <> Details of Deposit (All Amount in Rs.) Government Major Head Minor Head Government of India Tax Interest Penalty Fee Others Total Central Tax (----) Integrated Tax (----) CESS (----) Sub-Total State (Name) State Tax 284 (----) UT (Name) UT Tax (----) Total Challan Amount Total Amount in words Mode of Payment (relevant part will become active when the particular mode is selected) NEFT/RTGS Remitting bank Beneficiary name GST Beneficiary Account Number (CPIN) Name of beneficiary bank Reserve Bank f India Beneficiary Bank’s Indian Financial System Code (IFSC) IFSC of RBI Amount Note: Charges to be separately paid by the person making payment. Particulars of depositor Name Designation/ Status (Manager, partner etc.) Signature Over the Counter (OTC) Bank (Where cash or instrument is proposed to be deposited) Details of Instrument Cash  Cheque Demand Draft e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) 285 Date Paid Challan Information GSTIN Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CIN Payment Date Bank Ack. No. (For Cheque / DD deposited at Bank’s counter) Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

Rule - 87

GST PMT-06

108

GST PMT-07



Form GST PMT-07 in word format



Form GST PMT-07 in pdf

Application for intimating discrepancy relating to payment

286 Form GST PMT –07 [See rule 87(8)] Application for intimating discrepancy relating to payment 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Date of generation of challan from Common Portal 5. Common Portal Identification Number (CPIN) 6. Mode of payment (tick one) Net banking CC/DC NEFT/RTGS OTC 7. Instrument detail, for OTC payment only Cheque / Draft No. Date Bank/branch on which drawn 8. Name of bank through which payment made 9. Date on which amount debited / realized 10. Bank Reference Number (BRN)/ UTR No., if any 11. Name of payment gateway (for CC/DC) 12. Payment detail Central Tax State UT Tax Integrated Cess 287 Tax Tax 13. Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief. Signature Place Name of Authorized Signatory Date Designation /Status……………… Note – 1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States).

Rule - 87

GST PMT-07

109

GST REG-01



Form GST REG-01 in word format



Form GST REG-01 in pdf

Application for Registration

122 Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person,a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) Part –A State /UT – District - (i) Legal Name of the Business: (As mentioned in Permanent Account Number) (ii) Permanent Account Number : (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Email Address : (iv) Mobile Number : Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address. Part –B 1. Trade Name, if any 2. Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family (iv) Private Limited Company (v) Public Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department (viii) Public Sector Undertaking (ix) Unlimited Company (x) Limited Liability Partnership (xi) Local Authority (xii) Statutory Body (xiii) Foreign Limited Liability Partnership (xiv) Foreign Company Registered (in India) (xv) Others (Please specify) 3. Name of the State ⏏ District ⏏ 4. Jurisdiction State Centre Sector, Circle, Ward, Unit, etc. o 123 5. Option for Composition Yes No 6. Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 6.1 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 7. Date of commencement of business DD/MM/YYYY 8. Date on which liability to register arises DD/MM/YYYY 9. Are you applying for registration as a casual taxable person? Yes No 10. If selected ‘Yes’ in Sr. No. 9, period for which registration is required From DD/MM/YYYY To DD/MM/YYYY 11. If selected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. No. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.) (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Challan Identification Number Date Amount 12. Are you applying for registration as a SEZ Unit? Yes No (i) Select name of SEZ (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes N 124 (i) Select name of SEZDeveloper (ii) Approval order number and date of order (iii) Designation of approving authority 14. Reason to obtain registration: (i) Crossing the threshold (viii) Merger /amalgamation of two or more registered persons (ii) Inter-State supply (ix) Input Service Distributor (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (x) Person liable to pay tax u/s 9(5) (iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity) (xi) Taxableperson supplying through e-Commerce portal (v) Death of the proprietor (if the successor is not a registered entity) (xii) Voluntary Basis (vi) De-merger (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (vii) Change in constitution of business (xiv) Others (Not covered above) – Specify 15. Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number Hotel and Luxury Tax Registration Number Central Excise Registration Number Service Tax Registration Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, if any Others (Please specify) 16. (a) Address of Principal Place of Business 125 Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Locality/Village District Taluka/Block State PIN Code Latitude Longitude (b) Contact Information Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Supplier of services Office/Sale Office Leasing Business Recipient of goods or services EOU/ STP/ EHTP Works Contract Export Import Others (Specify) 17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note – Add more accounts ------ 18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr. No. Description of Goods HSN Code 127 Office/Sale Office Leasing Business Recipient of goods or services EOU/ STP/ EHTP Works Contract Export Import Others (specify) 21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. 22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars First Name Middle Name Last Name Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village District Block/Taluka State PIN Code Country (in case of foreigner only) Z 128 Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Floor No Name of the Premises/Building Road/Street Block/Taluka City/Town/Locality/Village District State PIN Code 23. Details of Authorised Representative Enrolment ID, if available Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available First Name Middle Name Last Name Name of Person Designation / Status Mobile Number 129 Email address Telephone No. with STD FAX No. with STD 24. State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held (a) Field 1 (b) Field 2 (c) …. (d) ….. (e) Field n 25. Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form. 26. Consent I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 27. Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place: Name of Authorised Signatory ….…………………… Date: Designation/Status…………………………………… 130 List of documents to be uploaded:- 1. Photographs (wherever specified in the Application Form) (a) Proprietary Concern – Proprietor (b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted) (c) Hindu Undivided Family – Karta (d) Company – Managing Director or the Authorised Person (e) Trust – Managing Trustee (f) Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted) (g) Local Authority – Chief Executive Officer or his equivalent (h) Statutory Body – Chief Executive Officer or his equivalent (i) Others – Person in Charge 2. Constitution of Business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others etc. 3. Proof of Principal Place of Business: (a) For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. 4 Bank Account Related Proof: Scanned copy of the first page of Bank passbook orthe relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code. 5 Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed 131 in the following format: Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered person) hereby solemnly affirm and declare that <>is hereby authorised, vide resolution no… dated….. (copy submitted herewith), to act as an authorised signatory for the business <> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place: (Name) Date: Designation/Status: 132 Instructions for submission of Application for Registration. 1. Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Account Number shall be verified with Income Tax database. 2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 3. Applicant need to upload scanned copy of the declaration signed by theProprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 4. The following persons can digitally sign the application for new registration:- Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors Public Limited Company Managing / Whole-time Directors Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Director Unlimited Company Managing/ Whole-time Director Limited Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others (specify) Person In charge 5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 6. State specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally:- Sr. No Type of Applicant Type of Signature required 133 Sr. No Type of Applicant Type of Signature required 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate (DSC)- Class-2 and above. 2. Other than above Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 13.After approval of application, registration certificate shall be made available on the common portal. 14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART –A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days. 15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. [16. Government departments applying for registration as suppliers may not furnish Bank Account details.] 37 37 Inserted vide Notification No. 22/2017 – Central Tax dated 17.08.2017

Rule - 8

GST REG-01

110

GST REG-02



Form GST REG-02 in word format



Form GST REG-02 in pdf

Acknowledgment

134 Form GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) - You have filed the application successfully and the particulars of the application are given as under: Date of filing : Time of filing : Goods and Services Tax Identification Number, if available : Legal Name : Trade Name (if applicable): Form No. : Form Description : Center Jurisdiction : State Jurisdiction : Filed by : Temporary reference number (TRN), if any: Payment details* : Challan Identification Number : Date : Amount It is a system generated acknowledgement and does not require any signature. * Applicable only in case of Casual taxable person and Non Resident taxable person

Rule - 8

GST REG-02

111

GST REG-03



Form GST REG-03 in word format



Form GST REG-03 in pdf

Notice for Seeking Additional Information / Clarification / Documents relating to Application for Registration / Amendment / Cancellation

135 Form GST REG-03 [See rule 9(2)] Reference Number: Date– To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for <> This is with reference to your <> application filed vide ARN <> Dated –DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. … You are directed to submit your reply by ……….. (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at ……. (HH:MM) If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter Signature Name of the Proper Officer: Designation: Jurisdiction: * Not applicable for New Registration Applicati

Rule - 9

GST REG-03

112

GST REG-04



Form GST REG-04 in word format



Form GST REG-04 in pdf

Clarification/additional information/document for Registration / Amendment / Cancellation

136 Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for <> 1. Notice details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.- Yes No (Tick one) 8. Additional Information 9. List of Documents uploaded 10. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status: Place: Date: Note:- 1. For new registration, original registration application will be available in editable mode if option ‘Yes’ is selected in item 7. 2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option ‘Yes’ is selected in item

Rule - 9

GST REG-04

113

GST REG-05



Form GST REG-05 in word format



Form GST REG-05 in pdf

Order of Rejection of Application for Registration / Amendment / Cancellation

137 Form GST REG-05 [See rule 9(4)] Reference Number: Date– To Name of the Applicant Address - GSTIN (if available) Order of Rejection of Application for This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. …Therefore, your application is rejected in accordance with the provisions of the Act. Or You have not replied to the notice issued vide reference no. …….. dated ………. within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. Signature Name Designation Jurisdiction

Rule - 9

GST REG-05

114

GST REG-06



Form GST REG-06 in word format



Form GST REG-06 in pdf

Registration Certificate

138 Government of India Form GST REG-06 [See rule 10(1)] Registration Certificate Registration Number: 1. Legal Name 2. Trade Name, if any 3. Constitution of Business 4. Address of Principal Place of Business 5. Date of Liability DD/MM/ YYYY 6. Period of Validity (Applicable only in case of Non-Resident taxable person or Casual taxable person) From DD/MM/YYYY To DD/MM/YYYY 7. Type of Registration 8. Particulars of Approving Authority Centre State Signature Name Designation Office 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. 139 Annexure A Goods and Services Tax Identification Number Details of Additional Places of Business Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. Address 1 2 3 … 140 Annexure B Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. Photo Name Designation/Status Resident of State 2. Photo Name Designation/Status Resident of State 3. Photo Name Designation/Status Resident of State 4. Photo Name Designation/Status Resident of State 5. Photo Name Designation/Status Resident of State 6. Photo Name Designation/Status Resident of State 7. Photo Name Designation/Status Resident of State 141 8. Photo Name Designation/Status Resident of State 9. Photo Name Designation/Status Resident of State 10. Photo Name Designation/Status Resident of State

Rule - 10

GST REG-06

115

GST REG-07



Form GST REG-07 in word format



Form GST REG-07 in pdf

Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

142 Form GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State /UT– District – Part –A (i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number) (ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Part –B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family (iv) Private Limited Company (v) Public Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department (viii) Public Sector Undertaking (ix) Unlimited Company (x) Limited Liability Partnership (xi) Local Authority (xii) Statutory Body (xiii) Foreign Limited Liability Partnership (xiv) Foreign Company Registered (in India) (xv) Others (Please specify) 3 Name of the State ⏏ District ⏏ 4 Jurisdiction - State Centre Sector /Circle/ Ward /Charge/Unit etc. 5 Type of registration Tax Deductor Tax Collector 6. Government (Centre / State/Union Territory) Center State/UT 7. Date of liability to deduct/collect 143 8. (a) Address of principal place of business Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Locality/Village District Block/Taluka Latitude Longitude State PIN Code (b) Contact Information Office Email Address Office Telephone number Mobile Number Office Fax Number (c) Nature of possession of premises Own Leased Rented Consent Shared Others(specify) 9. Have you obtained any other registrations under Goods and Serivces Tax in the same State? Yes No 10 If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if applicable 12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Particulars Name First Name Middle Name Last Name Father’s Name Photo Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of Foreigners) 144 Residential Address Building No/Flat No Floor No Name of the Premises/Building Locality/Village State PIN Code 2 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address (Within the Country) Building No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village District State PIN Code Block/Taluka Note – Add more … 14. Consent I on behalf of the holder of Aadhar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods 145 List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):- Proof of Principal Place of Business: (a) For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Instructions for submission ofapplication for registration as Tax Deductor/Tax Collector. 1. Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection Account Number/ Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent Account Number shall be verified with Income Tax database. 2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application. 3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application. 4. The application filed by undermentioned persons shall be signed digitally. Sr. No Type of Applicant Digital Signature required and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 15. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom (Signature) Place:Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: Designation 146 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate(DSC) class 2 and above 2. Other than above Digital Signature Certificate class 2 and above, e-Signature or any other mode as specified or as may be notified. 5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information. 6. Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration. 8. Authorised shall not be a minor.

Rule - 12

GST REG-07

116

GST REG-08



Form GST REG-08 in word format



Form GST REG-08 in pdf

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

147 Form GST REG-08 [See rule 12(3) ] Reference No Date: To Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of registration under the Act. - Whereas no reply to show cause notice has been filed; or - Whereas on the day fixed for hearing you did not appear; or - Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s). 1. 2. The effective date of cancellation of registration is <

>. You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your dashboard). Head Integrated tax Central tax State tax UT Tax Cess Tax Interest Penalty Others Total Signature Name Designation Jurisdiction

Rule - 12

GST REG-08

117

GST REG-09



Form GST REG-09 in word format



Form GST REG-09 in pdf

Application for Registration of Non Resident Taxable Person

148 Form GST REG-09 [See rule 13(1) ] Application for Registration of Non Resident Taxable Person Part –A State /UT – District - (i) Legal Name of the Non-Resident Taxable Person (ii) Permanent Account Number of the Non-Resident Taxable person, if any (iii) Passport number, if Permanent Account Number is not available (iv) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (v) Name of the Authorised Signatory (as per Permanent Account Number) (vi) Permanent Account Number of the Authorised Signatory (vii) Email Address of the Authorised Signatory (viii) Mobile Number of the Authorised Signatory (+91) Note- Relevantinformation submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory (should be a resident of India) First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father’s Name Nationality Aadhaar 149 Address of the Authorised signatory. Address line 1 Address Line 2 Address line 3 2. Period for which registration is required From To DD/MM/YYYY DD/MM/YYYY 3 Turnover Details Estimated Turnover(Rs.) Estimated Tax Liability (Net) (Rs.) Intra- State Inter –State Central Tax State Tax UT Tax Integrated Tax Cess 4 Address of Non-Resident taxable person in the Country of Origin (In case of business entity - Address of the Office) Address Line 1 Address Line 2 Address Line 3 Country (Drop Down) Zip Code E mail Address Telephone Number 5 Address of Principal Place of Business in India Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village/Locality District Block/Taluka Latitude Longitude State PIN Code Mobile Number Telephone Number E mail Address Fax Number with STD 6 Details of Bank Account in India Account Number Type of account Bank Name Branch Address IFSC 7 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 8 Declaration 150 Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Principal Place of Business: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of Non-resident taxable person: Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or it’sPermanent Account Number, if available. 3 Bank Account related proof: Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code. 4 Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We --- (name)being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered person)hereby solemnly affirm and declare that <> is hereby authorised, vide resolution no… dated….. (Copy submitted herewith), to act as an authorised signatory for the business <> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place: Name of Authorised Signatory Date: Designation: 151 Acceptance as an authorised signatoryAcceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place: Date: Designation/Status: Instructions for submission of application for registration as Non-Resident Taxable Person. 1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport. 2. The applicant shall apply at least Five days prior to commencement of the business at the common portal. 3. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 4. The applicant needs to upload the scanned copy of the declaration signed by theProprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applicant Digital Signature required 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate(DSC) class 2 and above 2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information. 7. Status of the application filed online can be tracked on the common portal. 8. No fee is payable for filing application for registration 9. Authorised signatory shall be an Indian national and shall not be a minor.

Rule - 13

GST REG-09

118

GST REG-10



Form GST REG-10 in word format



Form GST REG-10 in pdf

Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.

152 Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part –A State /UT – District - (i) Legal Name of the person (ii) Permanent Account Number of the person, if any (iii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory (vii) Mobile Number of the Authorised Signatory (+91) Note- Relevantinformation submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory (shall be resident of India) First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father’s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 153 Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business in India: (a) For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3… 4 Jurisdiction Center 5 Details of Bank Account Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: 154 3 Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4 Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 20__. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status

Rule - 14

GST REG-10

119

GST REG-11



Form GST REG-11 in word format



Form GST REG-11 in pdf

Application for extension of registration period by casual / non-resident taxable person

155 Form GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) From To DD/MM/YYYY DD/MM/YYYY 6. Period for which extension is requested. From To DD/MM/YYYY DD/MM/YYYY 7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.) Inter- State Intra-State Central Tax State Tax UT Tax Integrated Tax Cess 8. Payment details Date CIN BRN Amount 9. Declaration - I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place: Name of Authorised Signatory: Date: Designation / Status: Instructions for submission of application for extension of validity 1. The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. After successful filing,Application Reference Number will be generated which can be used to track the status of the application.

Rule - 15

GST REG-11

120

GST REG-12



Form GST REG-12 in word format



Form GST REG-12 in pdf

Order of Grant of Temporary Registration/ Suo Moto Registration

156 Form GST REG-12 [See rule 16(1)] Reference Number - Date: To (Name): (Address): Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father’s Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/ Village Block / Taluka District State PIN Code 6. Permanent Account Number of the person, if available 7. Mobile No. 8. Email Address 9. Other ID, if any (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) 10. Reasons for temporary registration 157 11. Effective date of registration / temporary ID 12. Registration No. / Temporary ID (Upload of Seizure Memo / Detention Memo / Any other supporting documents) <> Signature Place << Name of the Officer>>: Date: Designation/ Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.

Rule - 16

GST REG-12

121

GST REG-13



Form GST REG-13 in word format



Form GST REG-13 in pdf

Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others

158 Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India’ Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number 159 Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, 160 authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Date: Name of Authorized Person: Or (Signature) Place: Name of Proper Officer: Date: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.  Every person required to obtain a unique identity number shall submit the application electronically.  Application shall be filed through Common Portal or registration can be granted suomoto by proper officer.  The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.  The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.  PAN / Aadhaar will not be applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act.

Rule - 17

GST REG-13

122

GST REG-14



Form GST REG-14 in word format



Form GST REG-14 in pdf

Application for Amendment in Registration Particulars (For all types of registered persons)

161 Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective Date (DD/MM/YYYY) Reasons(s) 5. List of documents uploaded (a) (b) (c) … 6. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place: Name of Authorised Signatory Date: Designation / Status: 162 Instructions for submission of application for amendment 1. Application for amendment shall be submitted online. 2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. For amendment in Non-Core fields, approval of the Proper Officer is not required. 4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration. 5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal. 6. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validatedonline by the system and ApplicationReference Number (ARN) will be generated after successful validation of necessary field. 7. Status of the application can be tracked on the common portal. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor.

Rule - 19

GST REG-14

123

GST REG-15



Form GST REG-15 in word format



Form GST REG-15 in pdf

Order of Amendment

163 Form GST REG-15 [See rule 19(1)] Reference Number - <<>> Date – DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) Dated – DD/MM/YYYY Order of Amendment This has reference to your application number------ dated ---- regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download. Signature Name Designation Jurisdiction Date Place

Rule - 19

GST REG-15

124

GST REG-16



Form GST REG-16 in word format



Form GST REG-16 in pdf

Application for Cancellation of Registration

Form GST REG-16 [See rule 20] Application for Cancellation of Registration 1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Principal Place of Business 5 Address for future correspondence (including email, mobile telephone, fax ) Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village District Block/Taluka Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number 6. Reasons for Cancellation (Select one) o Discontinuance /Closure of business o Ceased to be liable to pay tax o Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc. o Change in constitution of business leading to change in Permanent Account Number o Death of Sole Proprietor o Others (specify) 7. In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc. (i) Goods and Services Tax Identification Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Place of Business Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village District Block/Taluka Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number 8. Date from which registration is to be cancelled.

9 Particulars of last Return Filed (i) Tax period (ii) Application Reference Number (iii) Date 10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Description Value of Stock (Rs.) Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Central Tax State Tax UT Tax Integrated Tax Cess Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total 11. Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Total Amount of Tax Paid 12. Documents uploaded 13. Verification I/We<> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of the Authorised Signatory Date Designation / Status Instructions for filing of Application for Cancellation • A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. • The following personsshall digitally sign application for cancellation, as applicable: Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer Public Limited Company Managing / Whole-time Directors/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Directors/ Chief Executive Officer Unlimited Company Managing / Whole-time Directors/ Chief Executive Officer Limited Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others Person In charge In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration). • Status of the Application may be tracked on the common portal. • No fee is payable for filing application for cancellation. • After submission of application for cancellation of registration, the registered personshall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. • The registered personmay also update his contact address and update his mobile number and e mail address.

Rule - 20

GST REG-16

125

GST REG-17



Form GST REG-17 in word format



Form GST REG-17 in pdf

Show Cause Notice for Cancellation of Registration

167 Form GST REG -17 [See rule 22(1)] Reference No. - << Date >> To Registration Number (GSTIN/UIN) (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - 1 2 3 …. You are hereby directed to furnish a reply to this notice withinseven working days from the date of service of this notice . You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: Signature < Name of the Officer> Designation Jurisdicti

Rule - 22

GST REG-17

126

GST REG-18



Form GST REG-18 in word format



Form GST REG-18 in pdf

Reply to the Show Cause Notice issued for cancellation for registration

168 Form GST REG- 18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration 1. Reference No. of Notice Date of issue 2. GSTIN / UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Place Date

Rule - 22

GST REG-18

127

GST REG-19



Form GST REG-19 in word format



Form GST REG-19 in pdf

Order for Cancellation of Registration

169 Form GST REG-19 [See rule 22(3)] Reference No. - Date To Name Address GSTIN / UIN Application Reference No. (ARN) Date Order for Cancellation of Registration This has reference to your reply dated ---- in response to the notice to show cause dated -----. - Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your registration is <

>. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax UT Tax Integrated Tax Cess Tax Interest Penalty Others Total Place: Date: Signature < Name of the Officer> Designation Jurisdiction

Rule - 22

GST REG-19

128

GST REG-20



Form GST REG-20 in word format



Form GST REG-20 in pdf

Order for dropping the proceedings for cancellation of registration

170 Form GST REG-20 [See rule 22(4)] Reference No. - Date To Name Address GSTIN/UIN Show Cause Notice No. Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated ----- in response to the notice toshow cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: << text >> Signature < Name of the Officer> Designation Jurisdiction Place: Date:

Rule - 22

GST REG-20

129

GST REG-21



Form GST REG-21 in word format



Form GST REG-21 in pdf

Application for Revocation of Cancellation of Registration

172 Form GST REG-22 [See rule 23(2] Reference No. - Date To GSTIN/UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Date Order for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored. Signature Name of Proper officer (Designation) Jurisdiction – Date Place

Rule - 23

GST REG-21

130

GST REG-22



Form GST REG-22 in word format



Form GST REG-22 in pdf

Order for revocation of cancellation of registration

172 Form GST REG-22 [See rule 23(2] Reference No. - Date To GSTIN/UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Date Order for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored. Signature Name of Proper officer (Designation) Jurisdiction – Date Place

Rule - 23

GST REG-22

131

GST REG-23



Form GST REG-23 in word format



Form GST REG-23 in pdf

Show Cause Notice for rejection of application for revocation of cancellation of registration

173 Form GST REG-23 [See rule 23(3) ] Reference Number : Date To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. 2. 3. … You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdicti

Rule - 23

GST REG-23

132

GST REG-24



Form GST REG-24 in word format



Form GST REG-24 in pdf

Reply to the notice for rejection of application for revocation of cancellation of registration

174 Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice Date 2. Application Reference No. (ARN) Date 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signatureof Authorised Signatory Name Place Designation/Status Date

Rule - 23

GST REG-24

133

GST REG-25



Form GST REG-25 in word format



Form GST REG-25 in pdf

Certificate of Provisional Registration

175 Government of India Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration 1. GSTIN 2. Permanent Account Number 3. Legal Name 4. Trade Name 5. Registration Details under Existing Law Act Registration Number (a) (b) (c) Date This is a Certificate of Provisional Registration issued under the provisions of the Act.

Rule - 24

GST REG-25

134

GST REG-26



Form GST REG-26 in word format



Form GST REG-26 in pdf

Application for Enrolment of Existing Taxpayer

176 Form GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer Taxpayer Details 1. Provisional ID 2. Legal Name (As per Permanent Account Number ) 3. Legal Name (As per State/Center) 4. Trade Name, if any 5. Permanent Account Number of the Business 6. Constitution 7. State 7A Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration Registration under earlier law 9. Existing Registrations Sr. No. Type of Registration Registration Number Date of Registration 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration 9 Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number 10 Import/Exporter Code Number 11 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) 177 10. Details of Principal Place of Business Building No. /Flat No. Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude Longitude Contact Information Office Email Address OfficeTelephone Number Mobile Number Office Fax No 10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared) 10B. Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD) Works Contract Others (Specify) 11. Details of Additional Places of Business Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude (Optional) Longitude(Optional) Contact Information Office Email Address Office Telephone Number Mobile Number Office Fax No 11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD) Works Contract Others (Specify) Add More -------- 12. Details of Goods/ Services supplied by the Business 178 Sr. No. Description of Goods HSN Code Sr. No. Description of Services HSN Code 13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC Bank Name Branch Address 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of Birth DD/ MM/ YYYY Gender Mobile Number Email Address Telephone Number Identity Information Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of India? Passport Number Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code 15. Details of Primary Authorised Signatory Name Name of Father/Husband Date of Birth DD / MM / YYYY Gender Mobile Number Email Address 179 Telephone Number Identity Information Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of India? Passport Number Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Add More --- List of Documents Uploaded A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction) 16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 17. Declaration I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Digital Signature/E-Sign Name of the Authorised Signatory Place Designation of Authorised Signatory Date Instructions for filing of Application for enrolment 1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. 2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration inFORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: 3. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) 180 I --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc>> 2. 3. hereby solemnly affirm and declare that <> to act as an authorised signatory for the business <> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. S. No. Full Name Designation/Status Signature 1. 2. Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Designation/Status Date Place Instructions for filing online form  Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal.  Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory.  E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login.  Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories.  Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled.  Applicant need to upload scanned copy of the declaration signed by theProprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of 181 Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified.Documents required to be uploaded as evidence are as follows:- 1. Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern – Proprietor Partnership Firm / Limited Liability Partnership – Managing/ Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family – Karta Company – Managing Director or the Authorised Person Trust – Managing Trustee Association of Person or Body of Individual –Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) Local Body – Chief Executive Officer or his equivalent Statutory Body – Chief Executive Officer or his equivalent Others – Person in Charge 2. Constitution of business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc. 3. Proof of Principal/Additional Place of Business: (a) For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 4 Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 5 For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified.  After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:- Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive 182 Officer Public Limited Company Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Unlimited Company Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Limilted Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others Person In charge  Application is required to be mandatorily digitally signed as per following :- Sl. No Type of Applicant Digital Signature required 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate(DSC) Class 2 and above 2. Other than above Digital Signature Certificate class 2 and above e-Signature Note :- 1. Applicant shall require to register their DSC on common portal. 2. e-Signature facility will be available on the common portal for Aadhar holders. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information. Status of the online filed Application can be tracked on the common portal. 183 1. Authorised signatory should not be minor. 2. No fee is applicable for filing application for enrolment. Acknowledgement Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <………>. Form Number : <…….-……> Form Description : Date of Filing :

Taxpayer Trade Name : Taxpayer Legal Name : Provisional ID Number : It is a system generated acknowledgement and does not require any signature

Rule - 24

GST REG-26

135

GST REG-27



Form GST REG-27 in word format



Form GST REG-27 in pdf

Show Cause Notice for cancellation of provisional registration

184 Form GST REG-27 [See rule – 24(3)] Reference No. <> To Provisional ID Name Address Application Reference Number(ARN) <> Dated

Show Cause Notice for cancellation of provisional registration This has reference to your application dated ------. The application has been examined and the same has not been found to be satisfactory for the following reasons:- 1 2 … You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled. Signature Name of the Proper Officer Designation Jurisdiction Date Place

Rule - 24

GST REG-27

136

GST REG-28



Form GST REG-28 in word format



Form GST REG-28 in pdf

Order for cancellation of provisional registration

185 Form GST REG-28 [See rule 24(3)] Reference No. - << Date–DD/MM/YYYY>> To Name Address GSTIN /Provisional ID Application Reference No. (ARN) Dated – DD/MM/YYYY Order for cancellation of provisional registration This has reference to your reply dated ---- in response to the notice to show cause dated -----. - Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your provisional registration is liable to be cancelled for following reason(s). 1. 2. Determination of amount payable pursuant to cancellation of provisional registration: Accordingly, the amount payable by you and the computation and basis thereof is as follows: You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax UT Tax Integrated Tax Cess Tax Interest Penalty Others Total Place: Date: Signature < Name of the Officer> Designation Jurisdiction

Rule - 24

GST REG-28

137

GST REG-29



Form GST REG-29 in word format



Form GST REG-29 in pdf

APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS

186 Form GST REG-29 [See rule 24(4) ] [APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS] 38 Part A (i) [GSTIN]39 (ii) Email ID (iii) Mobile Number Part B 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village/Locality District Block/Taluka State PIN 3. Reason for Cancellation 4. Have you issued any tax invoice during GST regime? YES NO 5. Declaration (i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act. 6. Verification I<>hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed. Aadhaar Number Permanent Account Number Signature of Authorised Signatory Full Name Designation / Status Place Date DD/MM/YYYY 38Substituted vide Notf 36/2017-Central Tax dated 29.09.2017 for “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION” 39Substituted vide Notf 36/2017-Central Tax dated 29.09.2017 for “Provisional ID”

Rule - 24

GST REG-29

138

GST REG-30



Form GST REG-30 in word format



Form GST REG-30 in pdf

Form for Field Visit Report

188 Form GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of the Officer:- << to be prefilled>> Date of Submission of Report:- Name of the taxable person GSTIN/UIN – Task Assigned by:- < Name of the Authority- to be prefilled> Date and Time of Assignment of task:- < System date and time> Sr. No. Particulars Input 1. Date of Visit 2. Time of Visit 3. Location details : Latitude Longitude North – Bounded By South – Bounded By West – Bounded By East – Bounded By 4. Whether address is same as mentioned in application. Y / N 5. Particulars of the person available at the time of visit (i) Name (ii) Father’s Name (iii) Residential Address (iv) Mobile Number (v) Designation / Status (vi) Relationship with taxable person, if applicable. 6. Functioning status of the business Functioning - Y / N 7. Details of the premises Open Space Area (in sq m.) - (approx.) Covered Space Area (in sq m.) - (approx.) Floor on which business premises located 8. Documents verified Yes/No 9. Upload photograph of the place with the person who is present at the place where site verification is conducted. 10. Comments (not more than < 1000 characters> Signature Place: Name of the Officer: Date: Designation: Jurisdiction:

Rule - 25

GST REG-30

139

GST RFD-01



Form GST RFD-01 in word format



Form GST RFD-01 in pdf

Application for Refund

288 FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from 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 (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be interState supply and vice versa(change of POS) (k) Excess payment of tax, if any 289 (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] 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 [section 54(3)(ii)] I hereby declare that the refund of input tax credit 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 DECLARATION [rule 89(2)(f)] 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 DECLARATION [rule 89(2)(g)] (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name – Designation / Status 290 Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 SELF- DECLARATION [rule 89(2)(l)] I ____________________ (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. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status 291 Statement- 243 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type:Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-444 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by Integrated Tax Cess Integrated tax and cess involved in debit Integrated tax and cess involved in credit Net Integrated tax and cess (8+9+10– 43Substituted to include the entries corresponding to Cess vide Notf No 47/2017-Central Tax dt 18.10.2017 44Substituted to include the entries corresponding to Cess vide Notf No 47/2017-Central Tax dt 18.10.2017 292 SEZ note, if any note, if any 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-6 [rule 89(2)(j)] Refund Type:On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) GSTIN/ UIN Name (in case B2C) Details of invoices covering transaction considered as intra –State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Invoice details Integrated tax Central tax State/ UT tax Cess Place of Supply Integrated tax Central tax State/ UT tax Cess Place of Supply No.DateValueTaxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 293 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (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 certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 294 Instructions – 18. Terms used: h. B to C: From registered person to unregistered person i. EGM: Export General Manifest j. GSTIN: Goods and Services Tax Identification Number k. IGST: Integrated goods and services tax l. ITC: Input tax credit m. POS: Place of Supply (Respective State) n. SEZ: Special Economic Zone o. Temporary ID: Temporary Identification Number p. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declarationshall be filed in cases wherever required. 8. ‘Net input tax credit’means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 295 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4)

Rule - 89

GST RFD-01

140

GST RFD-01A



Form GST RFD-01A in word format



Form GST RFD-01A in pdf

Application for Refund (Manual) - Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person

“FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from 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 (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] 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. Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] 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 DECLARATION [rule 89(2)(f)] 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 [rule 89(2)(l)] 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. Signature Name – Designation / Status (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.) Signature of Authorised Signatory (Name) Designation/ Status Place Date 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4

Rule - 89



Rule - 97A

GST RFD-01A

141

GST RFD-01B



Form GST RFD-01B in word format



Form GST RFD-01B in pdf

Refund Order details

FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): Descripti on Integrated Tax Central Tax State/ UT tax Cess Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total a.Refund amount claimed b.Refund Sanctio ned on provisi onal basis c.Remain ing Amoun t d.Refund amount inadmissi ble e.Gross amount to be paid f. Interest (if any) g.Amoun t adjuste d against outstan ding demand under the existing law or under the Act h.Net amount to be paid 17. Attachments (Orders) RFD-04; RFD- 06; RFD 07 (Part A) Date: Place: Signature (DSC): Name: Designation: Office Address: ”

Rule - 91



Rule - 92



Rule - 97A

GST RFD-01B

142

GST RFD-02



Form GST RFD-02 in word format



Form GST RFD-02 in pdf

Acknowledgment

296 FORM-GST-RFD-02 [See rules90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against 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: 297 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 Track Application Status” on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature.

Rule - 90



Rule - 95

GST RFD-02

143

GST RFD-03



Form GST RFD-03 in word format



Form GST RFD-03 in pdf

Deficiency Memo

298 FORM-GST-RFD-03 [See rule 90(3)] Deficiency Memo Reference No. : Date:

To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Subject: Refund Application Reference No. (ARN) …………Dated ………
……-Reg. Sir/Madam, This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application, certain deficiencies have been noticed below: Sr No Description( select the reason from the drop down of the Refund application) 1. 2. Other { any other reason other than the reason select from the ‘reason master’} You are advised to file a fresh refund application after rectification of above deficiencies Date: Signature (DSC): Place: Name of Proper Officer: Designation: Office Address:

Rule - 90

GST RFD-03

144

GST RFD-04



Form GST RFD-04 in word format



Form GST RFD-04 in pdf

Provisional Refund Order

299 FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No: Date:

To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) …………Dated ………
……- Acknowledgement No. …………Dated ………
……... 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 300 vi. Name of the Bank vii. Address of the Bank /Branch viii. IFSC ix. MICR Date: Signature (DSC): Place: Name: Designation: Office Address:

Rule - 91

GST RFD-04

145

GST RFD-05



Form GST RFD-05 in word format



Form GST RFD-05 in pdf

Payment advice of refund issued by proper officer

301 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: - Date:

To PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. …………… Order Date……
………. 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 302 ii. Name of the Bank iii. Name and Address of the Bank /branch iv. IFSC v. MICR Date: Signature (DSC): Place: Name: Designation: Office Address: To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address)

Rule - 91



Rule - 92



Rule - 94

GST RFD-05

146

GST RFD-06



Form GST RFD-06 in word format



Form GST RFD-06 in pdf

Refund Sanction/Rejection Order

303 FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date:

To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ………… Dated ………
Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed 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 304 applicable) 3. Refund amount inadmissible <> 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No…… date……, Act Period 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 *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 specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified 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): 305 Place: Name: Designation: Office Address:

Rule - 92



Rule - 96

GST RFD-06

147

GST RFD-07



Form GST RFD-07 in word format



Form GST RFD-07 in pdf

Order for Complete adjustment of sanctioned Refund

306 FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] Reference No. Date:

To ___________ (GSTIN/UIN/Temp.ID No.) ___________ (Name) ____________ (Address) Acknowledgement No. ………… Dated………
……. Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely 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 <> 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…… 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 sub-section (…) of Section (…) of the Act. OR Part-B Order for withholding the refund 307 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: <> I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act. Date: Signature (DSC): Place: Name: Designation: Office Address:

Rule - 92



Rule - 96

GST RFD-07

148

GST RFD-08



Form GST RFD-08 in word format



Form GST RFD-08 in pdf

Notice for rejection of application for refund

308 FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund SCN No.: Date:

To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) ACKNOWLEDGEMENT No…… ARN………… Dated ………
…… This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund application is liable to be rejected on account of the following reasons: Sr No Description (select the reasons of inadmissibility of refund from the drop down) Amount Inadmissible i. ii iii Other{ any other reason other than the reasons mentioned in ‘reason master’} You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for reasons stated above. You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice. You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Date: Signature (DSC): Place: Name: Designation: Office Addres

Rule - 92

GST RFD-08

149

GST RFD-09



Form GST RFD-09 in word format



Form GST RFD-09 in pdf

Reply to show cause notice

309 FORM-GST-RFD-09 [See rule 92(3)] Reply to show cause notice Date:

1. Reference No. of Notice Date of issue 2. GSTIN / UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Place Date --- DD/MM/YYYY Place Signature of Authorised Signatory Date (Name) Designation/ Status

Rule - 92

GST RFD-09

150

GST RFD-10



Form GST RFD-10 in word format



Form GST RFD-10 in pdf

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc

310 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

To
5. Amount of Refund Claim : Amount Central Tax State /UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signature of Authorised Signatory: Place: Name: Designation / Status

Rule - 95

GST RFD-10

151

GST RFD-10A



Form GST RFD-10A in word format



Form GST RFD-10A in pdf

Application for refund by Canteen Stores Department (CSD)

Circular No. 60/34/2018-GST Page 3 of 4 Annexure A FORM GST RFD-10A (See Rule 95) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From

To
5. Amount of Refund Claim : 6. Details of inward supplies of goods received: 7. Tot al refund applied for: Central Tax State /Union territory Tax Integrated Tax Total 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder e. Address of Bank Branch f. IFSC GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax No. Date Value Integrated tax Central Tax State/ Union territory Tax 1 2 3 4 5 6 7 8 9 6A. Invoices received 6B. Debit/Credit Note received Circular No. 60/34/2018-GST Page 4 of 4 g. MICR 9. Attachment of the following documents with the refund application : a. Copy of FORM GSTR-3B for the period for which application has been filed b. Copy of FORM GSTR-2A for the period for which application has been filed 10. Verification I _______ as an authorised representative of << Name of Canteen Store Department>> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I further declare that all the goods, in respect of which the refund is being claimed, have been received by us and that no refund has been claimed earlier against any of the invoices against which refund has been claimed in this application. Date: Signature of Authorised Signatory: Place: Name: Designation / Status Instructions: 1. Application for refund shall be filed on quarterly basis. 2. Applicant should ensure that all the invoices declared by them have the GSTIN of the supplier and the GSTIN of the respective CSD clearly marked on them.

Rule - 95

GST RFD-10A

152

GST RFD-11



Form GST RFD-11 in word format



Form GST RFD-11 in pdf

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

311 FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished Bond: Letter of Undertaking 4. Details of bond furnished Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and branch 1 2 3 4 5 Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation / Status ------- Date ---------- 312 Bond for export of goods or services without payment of integrated tax (See rule 96A) Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation I/We.................of....................,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of......................rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this...................day of....................; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of............................................ rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 313 Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India.". 314 Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the "President"), acting through the proper officer I/We .................................. of..........................…………… (address of the registered person) having Goods & Services Tax Identification Number No………………………………………… , hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this .................. day of ................... to the President (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A ; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; (c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date Place Accepted by me this.............................day of ......................... (month).................…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India

Rule - 96A

GST RFD-11

153

GST TRAN-1



Form GST TRAN-1 in word format



Form GST TRAN-1 in pdf

Transitional Input credit in respect of rule 117(1), 118, 119 & 120

364 Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC / Stock Statement 1. GSTIN - 2. Legal name of the registered person - 3. Trade Name, if any - 4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No 5. Amount of tax credit carried forward in the return filed under existing laws: (a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1), Section 140 (4) (a) and Section 140(9)) Sl. no. Registration no. under existing law (Central Excise and Service Tax) Tax period to which the last return filed under the existing law pertains Date of filing of the return specified in Column no. 3 Balance cenvat credit carried forward in the said last return Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions 1 2 3 4 5 6 Total (b) Details of statutory forms received for which credit is being carried forward Period: 1st Apr 2015 to 30th June 2017 TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT Rate C-Form Total 365 F-Form Total H/I-Form Total (c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the same State) Registration No. in existing law Balance of ITC of VAT and [Entry Tax] in last return C Forms F Forms ITC reversal relatable to [(3) and] (5) H/I Forms Transition ITC 2- (4+6-7+9) Turnover for which forms Pending Difference tax payable on (3) Turnover for which forms Pending Tax payable on (5) Turnover for which forms Pending Tax payable on (7) 1 2 3 4 5 6 7 8 9 10 6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)). (a) Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr. no Invoice / Document no. Invoice / document Date Supplier’s registration no. under existing law Recipients’ registration no. under existing law Details of capital goods on which credit has been partially availed Total eligible cenvat credit under existing law Total cenvat credit availed under existing law Total cenvat credit unavailed under existing law (admissible as ITC of central tax) (9-10) Value Duties and taxes paid ED/ CVD SAD 1 2 3 4 5 6 7 8 9 10 11 366 Total 367 (b) Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State) Sr. no Invoice / Document no. Invoice / document Date Supplier’s registration no. under existing law Recipients’ registration no. under existing law Details regarding capital goods on which credit is not availed Total eligible VAT [and ET] credit under existing law Total VAT [and ET] credit availed under existing law Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) Value Taxes paid VAT [and ET] 1 2 3 4 5 6 7 8 9 10 Total 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). (a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b), 140(6) and 140(7)) Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock HSN as applicable Unit Qty. Value Eligible Duties paid on such inputs 1 2 3 4 5 6 7A Where duty paid invoices (including Credit Transfer Document (CTD)) are available Inputs Inputs contained in semi-finished and finished goods 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) – Credit in terms of Rule 117 (4) Inputs 368 (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5) and section 140(7): Registration number of the supplier or input service distributor Invoice number Invoice date Description Quantity UQC Value Eligible duties and taxes (central taxes) VAT/[ET] Date on which entered in recipients books of account 1 2 3 4 5 6 7 8 9 10 (c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6) Details of inputs in stock Total input tax credit claimed under earlier law Total input tax credit related to exempt sales not claimed under earlier law Total Input tax credit admissible as SGST/UTGST Description Unit Qty Value VAT [and Entry Tax] paid 1 2 3 4 5 6 7 8 Inputs Inputs contained in semi-finished and finished goods (d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT at single point) Details of inputs in stock Description Unit Qty Value Tax paid 1 2 3 4 5 369 Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required. 8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) Sl. No. Registration no. under existing law (Centralized) Tax period to which the last return filed under the existing law pertains Date of filing of the return specified in Column no. 3 Balance eligible cenvat credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC of CENTRAL TAX Distribution document /invoice ITC of CENTRAL TAX transferred No. Date 1 2 3 4 5 6 7 8 9 Total 9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141 a. Details of goods sent as principal to the job worker under section 141 Sr. No. Challan No. Challan date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTIN of Job Worker, if available Total b. Details of goods held in stock as job worker on behalf of the principal under section 141 Sr. No. Challan No. Challan Date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 GSTIN of Manufacturer 370 Total 10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act a. Details of goods held as agent on behalf of the principal Sr. No. GSTIN of Principal Details of goods with Agent Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 b. Details of goods held by the agent Sr. No. GSTIN of Principal Details of goods with Agent Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 11. Details of credit availed in terms of Section 142 (11 (c)) Sr. no. Registration No of VAT Service Tax Registration No. Invoice/docu ment no. Invoice/ document date Tax Paid VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 1 2 3 4 5 6 7 Total 371 12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) Sr No. Document no. Document Date GSTIN no. of recipient, (if applicable) Name & address of recipient Details of goods sent on approval basis HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 10 Total Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place Name of Authorised Signatory Date Designation /Status Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading “inputs.

Rule - 117



Rule - 118



Rule - 119



Rule - 120

GST TRAN-1

154

GST TRAN-2



Form GST TRAN-2 in word format



Form GST TRAN-2 in pdf

Transitional Input credit in respect of rule 117(4)

372 Form GST TRAN - 2 [See Rule 117(4)] 1. GSTIN - 2. Name of Taxable person - 3. Tax Period: month……. year……… 4. Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger. Opening stock for the tax period Outward supply made Closing balance HSN as applicable Unit Qty. Qty Value Central Tax Integrated Tax ITC allowed Qty 1 2 3 4 5 6 7 8 9 5. Credit of State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supply made Closing balance HSN as applicable Unit Qty. Qty Value State Tax Integrate d tax ITC allowed Qty 1 2 3 4 5 6 7 8 9 Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom 373 Signature Place Name of Authorised Signatory ….…………………… Date Designation /Status……………………………………

Rule - 117

GST TRAN-2

155

GSTR-1



Form GSTR-1 in word format



Form GSTR-1 in pdf

Details of outward supplies of goods or services

202 Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 4. Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through ecommerce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 203 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax [Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ] 40 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS(operator wise, rate wise) GSTIN of e-commerce operator 7B. Inter-State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 40Inserted vide Notification No. 45/2017 - Central Tax dated 13.10.2017 204 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non-GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit/Credit Notes or refund vouchers Rate Taxable Value Amount Place of supply GSTIN Inv. No. Inv. Date GSTIN Invoice Shipping bill Value Integrated Tax Central Tax State / UT Tax Cess No DateNo. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Central State/UT Tax Cess 1 2 3 4 5 6 205 Tax period for which the details are being revised 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Received/adjusted Place of supply (Name of Amount Integrated Central State/UT Cess 1 2 3 4 5 6 7 I Information for the current tax period 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods[Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Total Total Amount 206 (Optional if HSN is provided) Quantity value Taxable Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory ….…………………… Date Designation /Status…………………………………… 207 Instructions – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10thof the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7. 5. Table 4 capturing information relating to B to B supplies should: (i) be captured in: a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise; b. Table 4B for supplies attracting reverse charge, rate-wise; and c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (PoS) only if the same is different from the location of the recipient. 6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table. 7. Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer 208 (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value uptoRs 2,50,000; (ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; (ii) Information to be captured rate-wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing 209 information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (PoS) only if the same is different from the location of the recipient; (v) Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover uptoRs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but uptoRs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.

Rule - 59

GSTR-1

156

GSTR-10



Form GSTR-10 in word format



Form GSTR-10 in pdf

Final Return

“FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal name 3. Trade Name, if any 4. Address for future correspondence 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date of cancellation order 8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government S r. N o. GST IN Invoic e/Bill of Entry Descriptio n of inputs held in stock, inputs contained in semi- finished or finished goods held in stock and capital goods /plant and machinery Unit Quantit y Code (UQC) Qty Value (As adjuste d by debit / credit note) Input tax credit/ Tax payable (whichever is higher) (Rs.) N o. D at e Central tax State/ Unio n territ ory tax Integrated tax Ces s 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sr. No . Descripti on ITC reversible/T ax payable Tax paid along with applicatio n for cancellati on of registratio n (GST REG-16) Balanc e tax payabl e (3-4) Amoun t paid through debit to electroni c cash ledger Amount paid through debit to electronic credit ledger Centr al Tax State/ Union territor y Tax Integrate d Tax Ces s 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/ Union territory Tax 3. Integrate d Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory Name Designation/Status Instructions: Date - dd/mm/yyyy 1. This form is not required to be filed by taxpayers or persons who are registered as :- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details.”;

Rule - 81

GSTR-10

157

GSTR-11



Form GSTR-11 in word format



Form GSTR-11 in pdf

Statement of inward supplies by persons having Unique Identification Number (UIN)

259 Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Month 1 . UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) 4. Refund amount Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax No Date Value Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 Bank details (drop down) 260 Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11.

Rule - 82

GSTR-11

158

GSTR-1A



Form GSTR-1A in word format



Form GSTR-1A in pdf

Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6 )

212 Form GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto populated (b) Trade name, if any Auto populated 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) 4. Inward supplies on which tax is to be paid on reverse charge GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl. plant and machiner Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces N s o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl plant and machiner y)/ Ineligible for ITC Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces N s o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 213 y)/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 4B. Inward supplies received from an unregistered supplier 4C. Import of service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN of supplier Details of bill of entry Rate Taxable value Amount Whether input / Capital goods(incl. plant and machinery)/ Ineligible for ITC Amount of ITC available No. Date Value Integrated Tax Cess Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of original invoice /Bill of entry No Revised details of invoice Rat e Taxabl e value Amount Place of suppl y Whethe r input or input service/ Capital goods/ Ineligib le for Amount of ITC available Integrat ed Tax Centr al Tax State/U T Tax Ces s GSTI N No . Dat e GSTI N No . Dat e Valu e Integrat ed Tax Centr al Tax State/U T Tax Ces s 214 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable person Exempt supply Nil Rated supply Non GST supply 1 2 3 4 5 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Tax Central Tax State/ UT Tax Cess Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 8A. ISD Invoice 8B. ISD Credit Note ITC) 1 2 3 4 5 6 7 8 9 10 11 12 1 3 14 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 215 9. TDS and TCS Credit received GSTIN of Deductor / GSTIN of eCommerce Operator Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7 9A. TDS 9B. TCS 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter -State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to Amount of ITC 216 or reduced from output liability Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 A. Information for the current tax period (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule 39(1)(j)(ii) To be added (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule 43(1) (h) To be added (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) To be reduced (g) On account of amount paid subsequent to reversal of ITC To be reduced (h) Any other liability (Specify) …… B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Amount Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add (c) Reclaim on account of rectification of mismatched invoices/debit notes Reduce (d) Reclaim on account of rectification of mismatched credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 217 13. HSN summary of inward supplies Sr. No. HSN Description (Optional if HSN is furnished) UQC Total Quantity Total value Total Taxable Value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signatures……………………………… Place: Name of Authorised Signatory Date: Designation /Status 218 Instructions – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on autopopulated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 219 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10.The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13.Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR3 of the immediately preceding tax period. 14.Reporting criteria of HSN will be same as reported in GSTR-1.

Rule - 59

GSTR-1A

159

GSTR-2



Form GSTR-2 in word format



Form GSTR-2 in pdf

Details of inward supplies of goods or services

212 Form GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto populated (b) Trade name, if any Auto populated 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) 4. Inward supplies on which tax is to be paid on reverse charge GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl. plant and machiner Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces N s o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl plant and machiner y)/ Ineligible for ITC Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces N s o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 213 y)/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 4B. Inward supplies received from an unregistered supplier 4C. Import of service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN of supplier Details of bill of entry Rate Taxable value Amount Whether input / Capital goods(incl. plant and machinery)/ Ineligible for ITC Amount of ITC available No. Date Value Integrated Tax Cess Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of original invoice /Bill of entry No Revised details of invoice Rat e Taxabl e value Amount Place of suppl y Whethe r input or input service/ Capital goods/ Ineligib le for Amount of ITC available Integrat ed Tax Centr al Tax State/U T Tax Ces s GSTI N No . Dat e GSTI N No . Dat e Valu e Integrat ed Tax Centr al Tax State/U T Tax Ces s 214 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable person Exempt supply Nil Rated supply Non GST supply 1 2 3 4 5 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Tax Central Tax State/ UT Tax Cess Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 8A. ISD Invoice 8B. ISD Credit Note ITC) 1 2 3 4 5 6 7 8 9 10 11 12 1 3 14 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 215 9. TDS and TCS Credit received GSTIN of Deductor / GSTIN of eCommerce Operator Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7 9A. TDS 9B. TCS 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter -State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to Amount of ITC 216 or reduced from output liability Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 A. Information for the current tax period (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule 39(1)(j)(ii) To be added (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule 43(1) (h) To be added (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) To be reduced (g) On account of amount paid subsequent to reversal of ITC To be reduced (h) Any other liability (Specify) …… B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Amount Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add (c) Reclaim on account of rectification of mismatched invoices/debit notes Reduce (d) Reclaim on account of rectification of mismatched credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 217 13. HSN summary of inward supplies Sr. No. HSN Description (Optional if HSN is furnished) UQC Total Quantity Total value Total Taxable Value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signatures……………………………… Place: Name of Authorised Signatory Date: Designation /Status 218 Instructions – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on autopopulated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 219 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10.The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13.Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR3 of the immediately preceding tax period. 14.Reporting criteria of HSN will be same as reported in GSTR-1.

Rule - 60

GSTR-2

160

GSTR-2A



Form GSTR-2A in word format



Form GSTR-2A in pdf

Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)

220 FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 5. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Details of original document Revised details of document or details of RateTaxable value Amount of tax Place of supply 221 PART B 6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details ITC amount involved No. Date Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 ISD Invoice –eligible ITC ISD Invoice –ineligible ITC ISD Credit note –eligible ITC ISD Credit note –ineligible ITC PART- C 7. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor / GSTIN of eCommerce Operator Amount received / Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7 7A. TDS 7B. TCS GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Rule - 60

GSTR-2A

161

GSTR-3



Form GSTR-3 in word format



Form GSTR-3 in pdf

Monthly return

222 Form GSTR-3 [See rule 61(1)] Monthly return Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. No. Type of Turnover Amount 1 2 3 (i) Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax (iii) Zero rated supply without payment of Tax (iv) Deemed exports (v) Exempted (vi) Nil Rated (vii) Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate Taxable Value Amount of Tax Integrated Tax CESS 1 2 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise] 223 GSTIN of e-commerce operator 4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State /UT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount of Tax Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (I) Inter-State supplies A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise] B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS (II) Intra-state supplies A Taxable supplies (other than reverse charge) [Rate wise] B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS 224 5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies on which tax is payable on reverse charge basis Rate of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS 1 2 3 4 5 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise] 5B. Tax effect of amendments in respect of supplies attracting reverse charge Rate of tax Differential Taxable Value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 (I) Inter-State inward supplies (Rate Wise) (II) Intra-State inward supplies (Rate Wise) 6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD[Net of debit notes/credit notes] 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or Amount Description Taxable value Amount of tax Amount of ITC Integrated Tax Central Tax State/ UT Tax CESS Integrated Tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 225 reduce from output liability Integrated tax Central tax State / UT tax CESS 1 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add (c) Reclaim on rectification of mismatched invoices/Debit Notes Reduce (d) Reclaim on rectification of mismatch credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated tax Central tax State/UT Tax CESS 1 2 3 4 5 6 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification /other reasons 9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 1 2 3 4 (a) TDS (b) TCS 10. Interest liability (Interest as on ...............) On account of Output ITC On Undue Credit of Interest Delay in Total 226 liability on mismatch claimed on mismatched invoice account of other ITC reversal excess claims or excess reduction [refer sec 50(3)] interest on rectification of mismatch liability carry forward payment of tax interest liability 1 2 3 4 5 6 7 8 9 (a)Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax State/UT tax 1 2 3 Late fee Part B 12. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess 227 II Late fee (a) Central tax (b) State/UT tax 14. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signatures of Authorised Signatory …………………………… Place …………… Name of Authorised Signatory ….…………………… Date ……………. Designation /Status…………………………………… 228 Instructions:- 1. Terms Used :- a) GSTIN :- Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :- Tax Collected at source 2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed. 3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.

Rule - 61

GSTR-3

162

GSTR-3A



Form GSTR-3A in word format



Form GSTR-3A in pdf

Notice to return defaulter u/s 46 for not filing return

229 Form GSTR – 3A [See rule 68] Reference No: Date: To _______ GSTIN ----------------------- Name _______________ Address Notice to return defaulter u/s 46 for not filing return Tax Period - Type of Return - Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order. Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Date --- Application Reference Number, if any - Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10as required under section 45 of the Act. 2. It has been noticed that you have not filed the final return by the due date. 3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act. 230 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation

Rule - 68

GSTR-3A

163

GSTR-3B



Form GSTR-3B in word format



Form GSTR-3B in pdf

Summary Return of outward and inward supplies

231 FORM GSTR-3B [See rule 61(5)] Year Month 1. GSTIN 2. Legal name of the registered person Auto Populated 3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (a) Outward taxable supplies (other than zero rated, nil rated and exempted) (b) Outward taxable supplies (zero rated ) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Place of Supply (State/UT) Total Taxable value Amount of Integrated Tax 1 2 3 4 Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible ITC Details Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charge (other than 1 & 2 above) (4) Inward supplies from ISD (5) All other ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Others (C) Net ITC Available (A) – (B) (D) Ineligible ITC (1) As per section 17(5) (2) Others 5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies Inter-State supplies Intra-State supplies 232 1 2 3 From a supplier under composition scheme, Exempt and Nil rated supply Non GST supply 6.1 Payment of tax Description Tax payable Paid through ITC Tax paid TDS./TCS Tax/Cess paid in cash Interest Late Integrated Fee Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit Details Integrated Tax Central Tax State/UT Tax 1 2 3 4 TDS TCS Verification (by Authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Instructions: 1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices 2)Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately 3)Amendment in any details to be adjusted and not shown separately.

Rule - 61

GSTR-3B

164

GSTR-4



Form GSTR-4 in word format



Form GSTR-4 in pdf

Quarterly return for registered person opting for composition levy

Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of invoice Rate Taxabl e value Amount Place of supply (Name of State/ UT) GSTIN No. Date GSTI N No. Date Value Integrate d Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax Turnover Composition tax amount Central Tax State/UT Tax 1 2 3 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT tax Turnover Central Tax State/UT Tax 1 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State /UT) Amount Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current quarter 8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Inter-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1) 8B(2) 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 10. Tax payable and paid Description Tax amount payable Pay tax amount 1 2 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax (b) State/UT tax 12. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [tobe populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee 1 2 3 4 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto- populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1and GSTR-5; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; (v) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (vi) Place of Supply (PoS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit /credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit /credit note shall be mentioned in the first three columns of this Table, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 10. Information against the Serial 4A of Table 4 shall not be furnished.

Rule - 62

GSTR-4

165

GSTR-4A



Form GSTR-4A in word format



Form GSTR-4A in pdf

Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)

238 Form GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 3B. Inward supplies received from a registered supplier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period 5. TDS Credit received Details of original document Revised details of document or details of original Debit / Credit Note Rate Taxable value Amount of tax Place of supply (Name of State/UT) GSTIN No. DateGSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 239 GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 1 2 3 4

Rule - 59



Rule - 66

GSTR-4A

166

GSTR-5



Form GSTR-5 in word format



Form GSTR-5 in pdf

Return for Non-resident taxable person

245 Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier2. (a) Legal name of the registered person - (b) Trade name, if any - 3. Name of the Authorised representative in India filing the return – 4. Period: Month - Year - 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 6 6. Calculation of interest, penalty or any other amount Sr. No. Description Amount of tax due Integrated tax CESS 1 2 3 4 1. Interest 246 2. Others (Please specify) Total 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax CESS Integrated tax CESS 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place Name of Authorised Signatory Date Designation /Status

Rule - 63

GSTR-5

167

GSTR-5A



Form GSTR-5A in word format



Form GSTR-5A in pdf

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

245 Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier2. (a) Legal name of the registered person - (b) Trade name, if any - 3. Name of the Authorised representative in India filing the return – 4. Period: Month - Year - 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 6 6. Calculation of interest, penalty or any other amount Sr. No. Description Amount of tax due Integrated tax CESS 1 2 3 4 1. Interest 246 2. Others (Please specify) Total 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax CESS Integrated tax CESS 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place Name of Authorised Signatory Date Designation /Status

Rule - 64

GSTR-5A

168

GSTR-6



Form GSTR-6 in word format



Form GSTR-6 in pdf

Return for input service distributor

247 Form GSTR-6 [See rule 65] Return for input service distributor Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution (Amount in Rs. for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 8 9 10 Description Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC 248 6. Amendments in information furnished in earlier returns in Table No. 3 7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description Integrated tax Central Tax State/ UT Tax Cess 1 2 3 4 5 7A. Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch 8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus) GSTIN of recipient ISD credit no. ISD invoice Input tax distribution by ISD No. Date No. Date Integrated Tax Central Tax State Tax CESS 1 2 3 4 5 6 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 9. Redistribution of ITC distributed to a wrong recipient (plus / minus) Original details Revised details GSTIN of supplier No. Date GSTIN of supplier Invoice/debit note/credit note details RateTaxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 6A. Information furnished in Table 3 in an earlier period was incorrect 6B. Debit Notes/Credit Notes received [Original] 6C. Debit Notes/Credit Notes [Amendments] 249 Original input tax credit distribution Re-distribution of input tax credit to the correct recipient GSTIN of original recipient ISD invoice detail ISD credit note GSTIN of new recipient ISD invoice Input tax credit redistributed No. Date No Date No. Date Integrated Tax Central Tax State Tax CESS 1 2 3 4 5 6 7 8 9 10 11 12 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of Central Tax State / UT tax Debit Entry No. 1 2 3 4 Late fee 11. Refund claimed from electronic cash ledger Description Fee Other Debit Entry Nos. 1 2 3 4 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status 250 Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. ISD :- Input Service Distributor c. ITC: - Input tax Credit. 2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period. 3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.

Rule - 65

GSTR-6

169

GSTR-6A



Form GSTR-6A in word format



Form GSTR-6A in pdf

Details of supplies auto-drafted form (Auto-drafted from GSTR-1)

251 Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution (Amount in Rs. for all Tables) 4. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 Details of original document Revised details of document or details of Debit / Credit Note GSTIN of supplier No. Date GSTIN of supplier No. DateValueRateTaxable value Amount of tax Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13

Rule - 59



Rule - 65

GSTR-6A

170

GSTR-7



Form GSTR-7 in word format



Form GSTR-7 in pdf

Return for Tax Deducted at Source

252 Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source Year Month 1. GSTIN 2. (a) Legal name of the Deductor Auto Populated (b) Trade name, if any Auto Populated 3. Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which taxis deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description Amount of tax deducted Amount paid 1 2 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid Description Amount payable Amount paid 1 2 3 253 (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax (c) State/UT Tax (II) Late fee (a) Central tax (b) State / UT tax 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee 1 2 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place: Name of Authorised Signatory Date: Designation /Status 254 Instructions – 1. Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability.

Rule - 66

GSTR-7

171

GSTR-7A



Form GSTR-7A in word format



Form GSTR-7A in pdf

Tax Deduction at Source Certificate

255 Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 1. TDS Certificate No. – 2. GSTIN of deductor – 3. Name of deductor – 4. GSTIN of deductee– 5. (a) Legal name of the deductee - (b) Trade name, if any – 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted – Signature Name Designation Office - Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central Tax State /UT Tax 1 2 3 4

Rule - 66

GSTR-7A

172

GSTR-8



Form GSTR-8 in word format



Form GSTR-8 in pdf

Statement for tax collection at source

256 Form GSTR - 8 [See rule 67(1)] Statement for tax collection at source Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4.Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount in default Amount of interest Integrated Tax Central Tax State /UT Tax 257 1 2 3 4 5 Late payment of TCS amount 6. Tax payable and paid Description Tax payable Amount paid 1 2 3 (a) Integrated Tax (b) Central Tax (c) State / UT Tax 7. Interest payable and paid Description Amount of interest payable Amount paid 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory 258 Place: Name of Authorised Signatory Date: Designation /Status Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. TCS :- Tax Collected at source 2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. 3. TCS liability will be calculated on the basis of table 3 and table 4. 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier’s GSTR-1 will be at the level of GSTIN of supplier.

Rule - 67

GSTR-8

173

GSTR-9



Form GSTR-9 in word format



Form GSTR-9 in pdf

Annual Return

“FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax / Integrated Tax Cess UT Tax 1 2 3 4 5 6 6 Details of ITC availed as declared in returns filed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O - 7I) 8 Other ITC related information A ITC as per GSTR-2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed (out of D) F ITC available but ineligible (out of D) G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G-H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR- 3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC- 01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. 8A The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I. 8B The input tax credit as declared in Table 6B and 6H shall be auto-populated here. 8C Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR- 1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date.

Rule - 80

GSTR-9

174

GSTR-9A



Form GSTR-9A in word format



Form GSTR-9A in pdf

Annual Return (For Composition Taxpayer)

FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ---- To ) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies declared in returns filed during the financial year Description Turnover Rate of Tax Central Tax State / UT Tax Integrated tax Cess 1 2 3 4 5 6 7 6 Details of Outward supplies on which tax is payable as declared in returns filed during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared),whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 5. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted. [F. No. 349/58/2017-GST (Pt.)] (Dr. Sreeparvathy S.L) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number G.S.R 611 (E), dated the 6th July, 2018.

Rule - 80

GSTR-9A

175

GSTR-9C



Form GSTR-9C in word format



Form GSTR-9C in pdf

Reconciliation Statement And Certification

“FORM GSTR-9C See rule 80(3) PART – A - Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) 4 Are you liable to audit under any Act? <> (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (+) F Trade Discounts accounted for in the audited Annual (+) Financial Statement but are not permissible under GST G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (-) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/- ) N Adjustments in turnover due to foreign exchange fluctuations (+/- ) O Adjustments in turnover due to reasons not listed above (+/- ) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A-B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons for Un - Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicabl e 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Q Total amount paid as declared in Annual Return (GSTR 9) R Un-reconciled paymen t of amount PT 1 10 Reasons for u n-reconciled payment o f amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicabl e 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. Reconciliation of Input Tax Credit (ITC) IV 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) D ITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description Value Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC ITC 2 15 Reasons for un - reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicabl e 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Instructions: – 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5D Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :- Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. 15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7. Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor. PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the—