9911796707
TMI BlogThe Delhi Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. In the principal Rules, in rule 96, (a) in sub-rule(1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR- 3B, as the case may be;" shall be inserted. 4. In the principal Rules, after rule 96, the following rule shall be inserted, namely:- " 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.- Where an amount i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; 7. In the principal Rules, for the forms FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on supplies in respect of which refund is claimed.
Signature
Name -
Designation / Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name -
Designation / Status
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name -
Designation / Status
SELF- DECLARATION
I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to- ---, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
10. Verification
I/We X X X X Extracts X X X X X X X X Extracts X X X X ..... unit/ SEZ Developer (GSTR- 1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (10/ 9 ) + 11 - 12 No. Date Value No Date Rate Taxable Value Amt. Amt. Amt. Amt. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR- 5: Table 5 and Table 8) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State) Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (12/ 7 ) + 13 - 14 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 15 Statement 5 Recipient of Deemed exports etc. (GSTR-2: Table 3 and Table 6) GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State) No Date Value Integrated tax Central Tax State/ UT Tax CESS 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax
State/ UT tax
Cess
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P
F
O
Total
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Total
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Total
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Total
1. Amount of refund/interest*
claimed
2. Refund sanctioned on
provisional basis (Order
No….date) (if applicable)
3. Refund amount inadmissible
< X X X X Extracts X X X X X X X X Extracts X X X X ..... 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:
< X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 " 8. In the principal Rules, after the form "FORM GST TRAN -2", the following forms shall be inserted, namely :- " 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 claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (s):
< X X X X Extracts X X X X X X X X Extracts X X X X ..... llip;…….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, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the 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 this condition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total 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. 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 ------- Date - FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order referred to above has been found to be satisfactory; It has come to my notice that 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 - FORM GST DRC - 09 [See rule 143] To ___________ ---------------- Particulars of defaulter - GSTIN - Name - Demand order no.: Date: Reference no. of recovery: Date: Period: Order for recovery through specified officer under section 79 Whereas a sum of Rs. << -------->> on account of tax, cess, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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
Locality/Village
District
State
PIN Code
Latitude (optional)
Longitude (optional)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to ……………………………….at………………………………….in public auction of the goods held for recovery of rupees --------- in accordance with the provisions of section 79(1)(b)/(d) of the < X X X X Extracts X X X X X X X X Extracts X X X X ..... _____________ for the defaulter named below: GSTIN - Name - Demand order no.: Date: Reference no. of recovery: Date: Period: This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate. Signature Name Designation Place: Date: 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 you that 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Signature Name Designation Place: Date: 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..……&helli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: 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 section 83 It is to inform that M/s ----------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be restored to the person concerned.
Signature
Name
Designation
Copy to -
FORM GST 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 < X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 " By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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