9911796707
TMI BlogMizoram Goods and Services Tax (Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso. ; Provided furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inserted. 8. In the said rules, with effect from a date to be notified, in rule 39, (i) for sub-rule (1), the following sub-rule shall be substituted, namely: (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient as referred to in clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (l) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (m) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (n) any input tax credit required to be reduced on account of issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule. . 9. In the said rules, in rule 40, in sub-rule (1), in cause (e), after the words, letters and figures FORM GSTR-1 , the words, letters and figures and in FORM GSTR-1A, if any, shall be inserted; 10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures FORM GSTR-1 , the words, letters and figures or in FORM GSTR-1A, if any shall be inserted; 11. In the said rules, in rule 59, (i) after sub-rule (1), the following proviso shall be inserted, namely:- Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till the date of its debit at the time of filing return. . 16. In the said rules, in rule 88C, in sub-rule (1), after the words, letters and figures FORM GSTR-1 , the letters, words and figures , as amended in FORM GSTR-1A if any, shall be inserted. 17. In the said rules, in rule 89, (i) after sub-rule (1A), the following sub-rule shall be inserted, namely: (1B) Any person, claiming refund of additional integrated tax paid on account of upward revision in price of the goods subsequent to exports, and on which the refund of integrated tax paid at the time of export of such goods has already been sanctioned as per rule 96, may file an application for such refund of additional integrated tax paid, electronically in FORM GST RFD-01 through the common portal, subject to the provisions of rule 10B, before the expiry of two years from the relevant date as per clause (a) of Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler-I Bank, in a case where the refund is on account of upward revision in price of such goods subsequent to exports; . 18. In the said rules, after rule 95, the following rule shall be inserted, namely: 95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the common portal. (2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORM GST RFD-01 in accordance with the provisions of rule 89. (3) The refund of tax paid by the applicant shall be available, if- (a) the inward suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A if any, shall be inserted. 21. In the said rules, for rule (110), the following rule shall be substituted, namely: - 110 Appeal to the Appellate Tribunal. (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement shall be issued to the appellant immediately: Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately: Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (3) of section 112, as the case may be. . 24. In the said rules, with effect from a date to be notified, in rule 138, in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:- Provided also that an unregistered person required to generate e-way bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e-way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person. . 25. In the said rules, in rule 142, (i) in sub-rule (2), for the words, letters and figures he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC 04 , the words, letters and figures he shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of goods (iii) Both (i) (ii) 4. Contact Information (the email address and mobile number will be used for authentication) Email Address Mobile Number 5. Consent I on behalf of the holder of Aadhaar number pre-filled based on Aadhaar number provided in the form 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. 6. List of documents uploaded 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 and nothing has been concealed therefrom. Place: Signature Date: Name of Authorised Signatory For Office Use: Enrolment no Date- ; 28. In the said rules, with effect from 1st day of August, 2024, in FORM GSTR-1, (i) in serial number 5, in the heading, for the figures, letters and words Rs. 2.5 lakh , the figures, letters and words Rs. 1 lakh shall be substituted; (ii) in serial number 7, in the Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommerce operator attracting TCS] Place of Supply (Name of State) 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 FORM- GSTR-1 for the current tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxa ble Value Amount Place of supply G ST IN Do c. No . Do c. Da te GS TI N Docume nt Shipping bill Va lue Inte grat ed Tax Cent ral Tax Stat e / UT Tax Cess No Da te No . Da te 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 9A. Amendment of invoice/Shipping bill details furnished 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] 10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which e commerce operator is liable to collect tax u/s 52 (b) Supplies on which e commerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which e commerce operator is Liable to collect tax u/s 52 (b) Supplies on which e commerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTI N of suppl ier GSTI N of recipi ent Docum ent no. Docum ent date Ra te Valu e of suppl ies made Tax amount Place of supply Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A. 5. in addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INV1 and iNV2 in the month of January 2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. in this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. (ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted; (ii) in Part A, (a) for the figures, letters and words GSTR-1/5 period wherever they occur, the figures, letters and words GSTR-1/1A/5 period shall be substituted; (b) for the figures, letters and words GSTR-1/5 filing date wherever they occur, the figures, letters and words GSTR-1/1A/5 filing date shall be substituted; (iii) under the heading Instructions, (a) in paragraph 2, for the figures, letters and words FORMS GSTR-1, 5, 6, 7 and 8 , the figures, letters and words FORMS GSTR-1, 1A, 5, 6, 7 and 8 shall be substituted; (b) in paragraph 4, in the Table, (A) against serial number 3, in second column, (I) in serial number (i), for the figures, letters and words FORM GSTR-1 and 5 , the figures, letters and words FORM GSTR-1, 1A and 5 shall be substituted; (II) in serial number (iii), for the figures, letters and words FORM GSTR-1/5 , the figures, letters and words FORM GSTR-1/ 1A and 5 shall be substituted; (III) in serial number (iv), for the figures, letters and words FORM GSTR-1 , the figures, letters and words FORM GSTR-1/1A shall be substituted; (B) against serial number 4, in second column, in serial number (i), for the figures, letters and words FORM GSTR-1 and 5 , t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSEZ - Import of goods from SEZ IMGSEZ (Amendment) S.No. Heading GSTR- 3B table Integrated Tax (Rs) Central Tax (Rs) State/UT tax (Rs) Cess (Rs) Advisory Part B ITC Available - Credit Notes should be net-off against relevant available headings in GSTR-3B I Others 4(A) Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d). Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 3.1(d) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 3.1(d) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 4 . ITC Not Available Summary (Amount in Rs in all sections) S.no . Heading GSTR -3B Table Integr ated Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available I All other ITC - Supplies from registered persons other than reverse charge 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes ECO - Documents B2B - Invoices (Amendment) B2B - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-2B. c) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers should self-assess and reverse such credit in their FORM GSTR-3B. 3. It may be noted that FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s and 6s being filed by your respective supplier or by ECOs. Generally, this date will be between filing date of GSTR-1(Monthly/Quarterly)/IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current month (M). For example, GSTR-2B for the month of February will consist of all the documents filed by suppliers in their GSTR-1/IFF, 5 and 6 from 00:00 hours on 12th February to 23:59 hours on 11th March. It may be noted that for import of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 12. Table wise instructions: Table No. and Heading Instructions ITC Available Summary Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers or by ECOsin their FORM GSTR-1/IFF, GSTR-1A andGSTR- 5. ii. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B - Invoices and B2B - Debit notes. Such credit shall be net-off in Table 4A(5) of FORM GSTR-3B. Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table displays only the supplies on which ITC is available. iii Negative credit, if any, may arise due to amendment in ISD Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORMGSTR-3B. Table 4 Part A Section II Inward Supplies from ISD i. This section consists of details of the supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B. Table 4 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A. ii. This table provides only the supplies on which ITC is not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR- 3B for payment of tax. However, credit will not be available on such supplies. iv. Such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3B. Table 4 Part B Section I Others i. This section consists details of the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5. ii. This table provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter and word Rs. 1 lakh shall be substituted; (iii) under the heading Instructions, (a) in serial number 7, in clause (ii), for the figures and letters Rs. 2,50,000 , the figures and letters Rs. 1,00,000 shall be substituted. (b) in serial number 8, in clause (ii), for the figures, letters and words Rupees 2.5 lakhs , the figure, letter and word Rs. 1 lakh shall be substituted. (c) in serial number 9, for the figures, letters and words Rs 250000/- , the figure and letter Rs. 100000/- shall be substituted. 36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) , the brackets, letters, words and figures (Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7) shall be substituted. 37. In the said rules, with effect from a date to be notified, in Form GSTR-7, (i) for Table 3, the following Table shall be substituted, namely;- GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TDS Amount of tax deducted at source No. Date Value Integrated tax Central tax State/UT tax 1 2 3 4 5 6 7 8 (ii) for Table 4, the following Table shall be substituted, namely;- Original details Revised detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] (II) against serial number H, -for the letters and word Sub-total (A to G above) , the letters, figures and word Sub-total (A to G1 above) shall be substituted. ; (b) in Sl no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - C1 Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report] (II) against serial number N, for the letter, figures and words Total Turnover (including advances) (4N + 5M - 4G above) , the letters, figures and word Total Turnover (including advances) (4N + 5M - 4G - 4G1 above) shall be substituted. ; (B) under the heading Instructions, - (i) in paragraph 4, - (a) after the word, letters and figures or FY 2022-23 , the word, letters and figures or FY 2023-24 shall be inserted; (b) in the Table (I) after the figures, letters and words FORM GSTR-1 wherever they occur, the figures, letters and words as amended by FORM GSTR-1A, if any shall be inserted; (II) after the entry relating to serial number 4G, the following serial number and ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table. (iii) in paragraph 7, - (a) after the words and figures filed upto 30th November, 2023. , the following entry shall be inserted, namely: - For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024. ; (b) in the Table, in second column, - (I) against serial numbers 10 11, the following entry shall be inserted at the end, namely: - For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. ; (II) against serial number 12, - i. after the words, letters, figures and brackets upto 30 th November, 2023 shall be declared here. Tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cur, the figures and word 2020-21, 2021-22, 2022-23 and 2023-24 shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word 2021-22 and 2022-23 , the figures and word 2021-22, 2022-23 and 2023-24 shall be substituted. 41. In the said rules, in FORM RFD-01, (i) under the heading Instructions, in paragraph 10, for the figures, letters and words GSTR-1 and GSTR-2 , the figures, letters and words GSTR-1 as amended by GSTR-1A, if any shall be substituted; (ii) after Statement-8, the following shall be inserted, namely:- Statement 9A [rule 89(2)(bb)] Refund Type: Additional integrated tax paid on upward revision in price of goods subsequent to export Export Invoice Shipping Bill Export remittance details Refund details No . Date Total value of Invoice Port of export Code No . Date BRC / FIRC No. Date Remittance amount Amount Date of sanction (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Post export price increase supplementary invoices/ debit note IGST payment details Additional export remittance details No . Date Total value of supplementary invoice Paid in FORM GSTR-3B return period Total additional IGST paid Interest pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esignation / Status. . 43. In the said rules, for the header of FORM GST APL-02, the following header shall be substituted, namely: - [See Rules 108(3), 109(2), 110(1) and 111(1)] . 44. In the said rules, after FORM GST APL-05, the following Form shall be inserted, namely: - FORM GST APL-05/07 W [See rule 113A] Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 112) 3. Name and designation of the appellant (in case appeal is filed under sub-section (3) of section 112): 4. Order No. Date: 5. ARN of the Appeal Date: 6. Reasons for Withdrawal: i. Acceptance of order of the First Appellate Authority. ii. Acceptance of order of an Appellate Tribunal/ Court on similar subject matter iii. Need to file appeal/application again after rectification of mistakes/omission in the filed appeal/application iv. Amount involved in appeal is less than the monetary limit fixed for Appeal as per provisions of sub-section (2) of section 112 v. Amount involved in the application is less than the monetary limit fixed for application as per the provisions of sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Signatory Name Designation / Status Upload Attachment Part C [See Rule 142(2A)] Reference No. of Intimation: Date: To GSTIN Name Address Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DRC-01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ---------- dated ----------, the payment made through FORM GST DRC-03 vide reference no. ------ dated --------.The said payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. along with the payment made through FORM GST DRC-03 vide reference no. ------ dated --------. The said submission and the payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. The said reply has been found satisfactory and hence accepted. Signat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Total Auto Auto Auto Auto Auto Auto Auto Auto Auto 9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order) 10. Date of issue of the order 11. Amount of demand (Amount in Rs.) Sr. No. Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Total Auto Auto Auto Auto Auto Auto Auto Auto Auto 12. UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned at S. No. 6 above, has actually been paid by me as payment towards demand intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/ payment to be made by me. I also undertake to pay back to the Government the amount so adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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