8.9Landline Nu mber8.10Email id< Pre filled from Part A>9.Professional Address(Any thr ee will be mandatory)9.1Building No./  Flat No./ Door  No.9.2Floor No.9.3Name of the Premises / Building9.4Road / Street Lane9.5Locality / Area / Village9.6District9.7State9.8PIN Code10.Qualification Details10.1Qualifying Degree10.2Affiliation University / InstituteCons entI 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>

261 Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form  Description :
Date of Filin g:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
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.

262 Form GST PCT-02
[See rule 83(2)]
                        Enrolment Certificate of Goods and Services Tax Practitioner1.Enrolment Number2.PAN3.Name of the Goods and Services TaxPractitioner4.Addr ess andContact Information5.Date of enrolment as GSTPDate                                                                                                               Signatureof theEnrolment Authorit yName andDesignation.Centre / State

263 Form GST PCT-03
[See rule 83(4)]
Reference No.                                                                       Date
To
        Name
        Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within <15> days to the undersigned from the date of receipt of this notice.
          Appear before the undersigned on ----- (date)…………. (Time)………
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 meritsSignature
                                                                                                                              Name
                                                                                                                             (Designation)

264 Form GST PCT-04
 [See rule 83(4)]
Reference No.                                                       Date-
To
            Name
            Address
          Enrollment Number
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 b e cancelled for following reason(s).
 1.
 2.
The effective date of cancellation of your enrolment is <
>.
Signature
Name
(Designation)

265 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-ASir/Madam
I/We >:
Sr.
No.List of Act ivit iesCheck box1.To furnish details of outward and inward supplies2.To furnish monthly, quarterly, annual or final return3.To make deposit for credit into the electronic cash ledger4.To file an application for claim of refund5.To file an application for amendment or cancellation of registration2.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
                 NameDesignation/Status
Date
Place
Part -BConsent of the Goods and Services Tax Practitioner

266 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
DateEnrolment No. -->

                                    

                                        
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part-I, the 10th
 July, 2017. In exercise of the powers conferred by
Section 164 of the Mizora m Goods  and Services Tax Act,  2017 (6 of 2017), the Gover nor of Mizoram, on
the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax  (Second
Amendment) Rules, 2017 with effect from  1st
 July,  2017.
Vanlal Chhuanga,
Commr. & Secretary to the Govt.  of Mizoram,
Taxation Department. VOL - XLVI     Aizawl,     Tuesday   11.7.2017     Asadha  20,     S.E.  1939,     Issue No. 314Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl.   C/50

1 The Mizoram Goods and Services Tax (Second Amendment) Rules, 2017

2 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services
Tax Act, 2017 (6 of 2017), the Government of Mizoram, hereby makes the following rules
further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-1.(1)  These rules may be called the Mizoram Goods and Services Tax (Second Amendment)Rules, 2017.(2)  They shall come into force on the 1st
 day of July, 2017.( i)In the Mizoram Goods and Services Tax Rules, 2017, after rule 26, the following shallbe inserted, namely:-
“Chapter IV
Det erminat ion of Value o f Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in mo ney and any such further amount in mo ney as is equivalent to t he
consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value of
supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum
total of co nsiderat ion in mo ney and such further amount  in mo ney that is equivalent to
consideration not in money as determined by the application of rule 30 or rule 31 in that
order.
 Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of
an old phone and if the price of the new phone without exchange is twenty four thousand
rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer
that is manufactured by the recipient and the value of the printer known at the time of
supply is four thousand rupees but the open market value of the laptop is not known, the
value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other
than through an agent.-The value of the supply of goods or services or both between distinct

3 persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient
are related, other than where the supply is made through an agent, shall-
(a)be the open market value of such supply;
(b)if the open market value is not available, be the value of supply of goods or services
of like kind and quality;
(c)if the value is not determinable under clause (a) or (b), be the value as determined by
the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the
value shall, at the o ption o f the supplier, be an amount equivalent to ninet y percent of the price
charged for the supply of goods of like kind and quality by the recipient to his customer not being
a related person:
Provided further that where the recipient is eligible for full input tax credit, the value declared
in the invoice shall be deemed to be the open market value of the goods or services.
29.  Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his agent shall-
(a)  be the open market value of the goods being supplied, or at the option of the supplier, be
ninety per cent. of the price charged for the supply of goods of like kind and quality by the
recipient to his customer not being a related person, where the goods are intended for further
supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of
like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the
day of the supply. Another independent supplier is supplying groundnuts of like kind and quality
to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The
value of the supply made by the principal shall be four thousand five hundred and fifty rupees per
quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees
i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined
by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of
goods or services or both is not determinable by any of the preceding rules of this Chapter, the
value shall be one hundred and ten percent of the cost of production or manufacture or the cost of
acquisition of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27 to
30, the same shall be determined using reasonable means consistent with the principles and the
general provisions of section 15 and the provisions of this Chapter:

4 Provided that in the case of supply of services, the supplier may opt for this rule, ignoring
rule 30.
32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything
contained in the provisions  of this Chapter, the value in respect of supplies specified below shall,
at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to
the difference in the buying rate or the selling rate, as the case may be, and the Reserve
Bank of India reference rate for that currency at that time, multiplied by the total units of
currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be o ne per cent. of the gross amount of Indian
Rupees provided or received by the person changing the money:
Provided further that in case where neit her of the currencies exchanged is
Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts
the person changing the money would have received by converting any of the two
currencies into Indian Rupee on that day at the reference rate provided by the Reserve
Bank of Ind ia.
Providedalso that a person supplying the services may exercise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn
during the remaining part of that  financial year.
(b)   at the option of the supplier of services, the value in relation to the supply of foreign
currency, including money changing, shall be deemed to be-
( i)one per cent. of the gross amount of currency exchanged for an amount up to
one lakh rupees, subject to a minimum amount of two hundred and fifty rupees;
( ii)one thousand rupees and half of a per cent. of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees;
and
(iii)five thousand and five hundred rupees and one tenth of a per cent. of the gross
amount of currency exchanged for an amount exceeding t en lakh rupees,
subject to a maximum amount of sixty thousand rupees.
(3)  The value of the supply of services in relation to booking of tickets for travel by air provided
by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of
the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in
the case of international bookings of passage for travel by air.

5 Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the
air fare on which commission is normally paid to the air travel agent by the airlines.
(4)The value of supply of services in relation to life insurance business shall be,-
(a)   the gross premium charged from a po licy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to
the policy holder at the time of supply of service;
(b)   in case o f single premium annuit y po licies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c)   in all other cases, twenty five per cent. of the premium charged fro m the policy
ho lder in t he first  year and t welve and a half per cent. of the premium charged fro m the
policy holder in subsequent years:
     Provided that nothing contained in this sub-rule shall apply where the entire premium
paid by the policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand
goods i.e., used goods as such or after such minor processing which does not change the nature of
the goods and where no input tax credit has been availed on the purchase of such goods, the
value of supply shall be the difference between the selling price and the purchase price and where
the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is
not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase
price of such goods by the defaulting borrower reduced by five percentage points for every
quarter or part thereof, between the date of purchase and the date of disposal by the person
making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which
is redeemable against a supply of goods or services or both shall be equal to the money value of
the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified
by the Government, on the recommendations of the Council, as referred to in paragraph 2 of
Schedule I of the said Act between distinct persons as referred to in section 25, where input tax
credit is available, shall be deemed to be NIL.
33.Value of supply of services in case of pure agent.-Notwithstanding anything contained in
the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of
the recipient of supply shall be excluded from the value of supply, if all the following conditions
are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.

6 Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent
to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured
or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition
to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration fee
and approval fee for the name of the company paid to the Registrar of Companies. The fees
charged by the Registrar of Companies for the registration and approval of the name are
compulso rily levied on B. A is merely acting as a pure agent  in the payment of those fees.
Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply
made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall
be the applicable reference rate for that currency as determined by the Reserve Bank of India on
the date of time of supply in respect of such supply in terms of section 12 or, as the case may be,
section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-
Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State
tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-
Tax amount =  (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST,
SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation.-For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess
payable by a person in a transaction, where the supplier and the recipient of the supply are
not relatedand the price is the sole consideration, to obtain such supply at the same time
when the supply being valued is made;
(b)“supply of goods or services or both of like kind and quality” means any other supply of
goods or services or both made under similar circumstances that, in respect of the
charact er ist ic s, qua lit y, qua nt it y,  fu nct io na l co mp o nent s,  mat er ia ls, a nd t he reput at io n o f t he
goods or services or both first mentioned, is the same as, or closely or substantially
resembles, that supply of goods or services or both.
Chapter V

7 Input Tax Credit
36.        Documentary requirements and conditions for claiming input tax credit.-(1)The
input tax credit shall be availed by a registered person, including the Input Service Distributor, on
the basis of any of the following documents, namely,-
(a)an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
(b)an invoice issued in accordance with the provisions of clause (f) of sub-sect ion (3) of
section 31, subject to the payment of tax;
(c)a debit note issued by a supplier in accordance with the provisions of section 34;
(d)a bill of entry or any similar document prescribed under the Customs Act, 1962 or
rules made thereunder for the assessment of integrated tax on imports;
(e)an Input Service Distributor invoice or Input Service Distributor credit note or any
document issued by an Input Service Distributor in accordance with the provisions of
sub-rule (1) of rule 54.
(2)Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said
document, and the relevant information, as contained in the said document, is
furnished inFORMGSTR-2 bysuch person.
(3)No input tax credit shall be availed by a registered person in respect of any tax that
has been paid in pursuance of any order where any demand has been confirmed on
account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered
person, who has availed of input tax credit on any inward supply of goods or services or both, but
fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon,
within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish
the details of such supply, the amount of value not paid and the amount of input tax credit availed
of proportionate to such amount not paid to the supplier inFORM GSTR-2 for the month
immediately following the period of one hundred and eighty days from the date of the issue of
the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the
said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section
(2) of section 16.
(2) The amountof input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1)
of section 50 for the period startingfrom the date of availing credit on such supplies tillthe date
when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with the provisions of the Act or the provisions of this
Chapter, that had been reversed earlier.

8 38. Claim of credit by a banking company or a financial institution.-A banking company or
a financial institution, including a non-banking financial company, engaged in the supply of
services by way of accepting deposits or extending loans or advances that chooses not to comply
with the provisions of sub-section (2) of section 17, in accordance with the option permitted
under sub-sect ion (4) of thatsection, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
( i)the tax paid on inputs and input services that are used for non-business purposes;
and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b)the said company or institution shall avail the credit of tax paid on inputs and input services
referred to in the second proviso to sub-section (4) of section 17 and not covered under
clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible
to the company or the institution and shall be furnished inFORM GSTR-2;
(d)the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41,
42 and 43, be credited to the electronic credit ledger of the saidcompany or t he inst itution.
39.    Procedure for distribution of input tax credit by Input Service Distributor.-(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 dist ribut ion in a month shall be dist ributed in the
same month and the details thereo f shall be furnishedinFORM GSTR-6in
accordance with the provisions of Chapter VIII of these rules;
(b)the Input Service Distributor shall, in accordance with the provisions of clause (d),
separately distribute the amount of ineligible input tax credit (ineligible under the
provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible
input tax credit;
(c)the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
(d)the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ‘R1’, whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s) who
are engaged in making exempt supply, or are otherwise not registered for any
reason, shall be the amount, “C1”, to be calculated by applying the following
formula -
C
1 = (t
1÷T) × C
where,

9 “C” is the amount of credit to be distributed,
“t
1” is the turnover, as referred to in section 20, of person R
1 during the relevant
period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to
whom the input service is attributable in accordance with the provisions of section
20;
(e)the input tax credit on account of integrated tax shall be distributed as input tax credit
of integrated tax to every recipient;
(f)   the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the
Input Service Distributor is located, be distributed as input tax credit of central tax
and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of
the Input Service D ist ributor, be d ist ributed as int egrated tax and the amount 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 in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only
for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) 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 (f) and the amount attributable to any recipient
shall be calculated in the manner provided in clause (d) and such credit shall be distributed
in the mo nth in which the debit note is included in t he return inFORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the
Input Service Distributor by the supplier shall be apportioned to each recipient in the same
rat io  in which the input tax cred it co ntained in t he original invo ice was dist ributed in ter ms
of clause (d), and the amount so apportioned shall be-
(i) reduced fro m the amount to be dist ributed in the month in which the credit note is
included in the return inFORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned
is in the negative by virtue of the amount of credit under distribution being less than
the amount to be adjusted.
(2)  If the amount of input tax credit distributed by an Input Service Distributor is reduced later
on for any other reason for any of the recipients, including that it was distributed to a wrong

10 recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall
apply,mutatis mutandis,for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service
Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor
invoice to the recipient entitled to such credit and include the Input Service Distributor credit
note and the Input Service Distributor invoice in the return inFORM GSTR-6 for the month in
which such credit note and invoice was issued.
40.  Manner of claiming credit in special circumstances.-(1) The input tax credit claimed
in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or
inputs contained in semi-finished or finished goods held in st ock, or the credit claimed on capital
goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be
subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1)
of section 18, shall be claimed after reducing the tax paid on such capital goods by five
percentage points per quarter of a year or part thereof fro m the date of the invoice or such
other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming
eligible to avail the input tax credit under sub-section (1) of section 18 shall make a
declarat ion, electronically, on the common portal inFORM GST ITC-01to the effect
that he is eligible to avail the input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs
held in stock or inputs contained in semi-finished or finished goods held in stock, or as
the case may be, capital goods–
( i)on the day immediat ely preced ing the dat e from which he beco mes liable
to pay tax under the provisions of the Act, in the case of a claim under clause (a)
of sub-section (1) of section 18;
( ii)on the day immed iat ely preced ing t he dat e of the grant of reg istration, in
the case of a claim under clause (b) of sub-section (1) of section 18;
(iii)on the day immediat ely preced ing the dat e from which he beco mes liable
to pay tax under section 9, in the case of a claim under clause (c) of sub-section
(1) of section 18;
(iv)on the day immediately preceding the date from which the supplies made
by the registered person becomes taxable, in the case of a claim under clause (d)
of sub-section (1) of section 18;
(d) the details furnished in the declarationunder clause (b) shall be duly certified by a
practicing chartered accountantor a cost accountant if the aggregate value of the claim on
account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh
rupees;
(e) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d) of
sub-section (1) of section 18 shall be verified with the corresponding details furnished by

11 the corresponding supplier inFORM GSTR-1or as the case may be, inFORM GSTR-
4, onthe common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said
goods at the rate of five percentage points for every quarter or part thereof from the date of the
issue of the invoice for such goods.
41.  Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-(1)
A registered person shall, in the event of sale, merger, de-merger,amalgamation, lease or transfer
or change in the ownership of business for any reason, furnish the details of sale, merger, de-
merger, amalgamation, lease or transfer of business, inFORM GST ITC-02, electronically on
the common portal along with a request for transfer of unutilized input tax credit lying in his
electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the
value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a pract icing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or
transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor
and, upon such acceptance, the un-ut ilized credit specified inFORM GST ITC-02 shall be
credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his
books of account.
42.    Manner of determination of input tax credit in respect of inputs or input services and
reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes
of business and partly for other purposes, or partly used for effecting taxable supplies including
zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of
business or for effecting taxable supplies in the following manner, namely,-
(a)   the total input tax involved on inputs and input services in a tax period, be denoted as
‘T’;
(b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to
be used exclusively for the purposes other than business, be denoted as ‘T
1’;
(c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to
be used exclusively for effecting exempt supplies, be denoted as ‘T
2’;
(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which
credit is not available under sub-section (5) of section 17, be denoted as ‘T
3’;

12(e) the amount ofinput tax credit credited to the electronic credit ledger of registeredperson, be denoted as ‘C
1’ and calculated as-
C
1= T- (T
1+T
2+T
3);
(f) the amount of input tax credit attributable to inputs and input services intended to be
used exclusively for effecting supplies other than exempted but including zero rated
supplies, be denoted as ‘T
4’;
(g) ‘T
1’, ‘T
2’, ‘T
3’ and ‘T
4’ shall be determined and declared by the registered person at
the invo ice level inFORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called
common credit, be denoted as ‘C
2’ and calculated as-
C
2= C
1- T
4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D
1’
and calculated as-
D
1= (E÷F) × C
2
where,
‘E’ is the aggregate value of exempt supplies during the tax period,and
‘F’ is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated
by taking values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover
are available, previous to the month during which the said value of ‘E/F’ is to be
calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value
of exempt supplies and the total turnover shall exclude the amount of any duty or tax
levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51
and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services are used partly for business and partly for non-business purposes, be denoted as
‘D
2’, and shall be equal to five per cent. of C
2; and
(k)  the remainder of the common credit shall be the eligible input tax credit attributed to
the purposes of business and for effecting supplies other than exempted supplies but
including zero rated supplies and shallbe denoted as ‘C
3’, where,-
C
3= C
2- (D
1+D
2);
(l) the amount ‘C
3’ shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of ‘D
1’ and ‘D
2’ shall be added to the output tax
liability of the registered person:

13 Provided that where the amount of input taxrelating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies has
been ident ified and segregated at the invo ice level by the regist ered person, the same shall
be included in ‘T
1’ and ‘T
2’ respectively, and theremaining amountofcredit on such
inputs or input services shall be included in ‘T
4’.
(2)The input tax credit determined under sub-rule (1) shall be calculated finally for the financial
year before the due date for furnishing of the return for the month of September following the
end o f the financial year to which such credit relates,  in the manner specified in the said sub-rule
and-
(a) where the aggregate of the amounts calculated finally in respect of ‘D
1’ and ‘D
2’ exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ‘D
1’ and ‘D
2’, such excess
shall be added to the output tax liability of the registered person in the month not later than the
mo nth of September following the end of the fina ncial year to which such credit relates and the
said person shall be liable to pay interest on the said excess amount at the rate specified in sub-
section (1) of sect ion 50 for the period starting from the first day of April of the succeeding
financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D
1’ and ‘D
2’
exceeds the aggregate of the amounts calculated finally in respect of ‘D
1’ and ‘D
2’, such excess
amount shall be claimed as credit by the registered person in his return for a month not later than
the month of September following the end of the financial year to which such credit relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the input
tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of
section 17, being partly used for the purposes of business and partly for other purposes, or partly
used for effecting taxable supplies including zero rated supplies and partly for effecting exempt
supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the
following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used
exclusively for non-business purposes or used or intended to be used exclusively for
effecting exempt supplies shall be indicated inFORM GSTR-2 and shall not be credited to
his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including zero-rated
supplies shall be indicated inFORM GSTR-2 and shall be credited to the electronic credit
ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as ‘A’, shall be credited to the electronic credit ledger and the useful life of
such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently
covered under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at

14 the rate of five percentage points for every quarter or part thereof and the amount ‘A’ shall
be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not
attract the provisions of sub-section (4) of section 18, if it is subsequently covered under
this clause.
(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause
(c), to be denoted as ‘T
c’, shall be the common credit in respect of capital goods for a tax
period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of
five percentage points for every quarter or part thereof shall be added to the aggregate
value ‘T
c’;
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as ‘T
m’ and calculated as-
T
m= T
c÷60
(f)the amount of input tax credit, at the beginning of a tax period, on all common capital
goods whose useful life remains during the tax period, be denoted as ‘T
r’ and shall be
the aggregate of ‘T
m’ for all such capital goods;
(g)the amount of common credit attributable towards exempted supplies, be denoted as
‘T
e’, and calculated as-
T
e= (E÷ F) x T
r
where,
‘E’ is the aggregate valueofexempt supplies, made, during the tax period,and
‘F’ is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated
by taking values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover
are available, previous to the month during which the said value of ‘E/F’ is to be
calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of
exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under
entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the
said Schedule;
(h) the amount T
e along with the applicable interest shall,during every tax period of the useful
life o f the concerned capital goods, be added to the output tax liability of the person making such
claim of credit.
(2) The amount T
e shall be computed separately for central tax, State tax, Union territory tax and
integrated tax.

15 44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax
credit relating toinputs held in stock, inputs contained in semi-finished and finished goods held
in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or
sub-section (5) of section 29, be determined in the following manner, namely,-
(a)for inputs held in stock and inputs contained in semi-finished and finished goods held in
stock, t he input tax credit shall be calculated proportionately on the basis o f the
corresponding invoices on which credit had been availed by the registered taxable person
on such inputs;
(b)for capital goods held in stock, the input tax credit involved in the remaining useful life
in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of
integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market price of the
goods on the effective date of the occurrence of any of the events specified in sub-section (4) of
section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the
registered person and the details of the amount shall be furnished inFORM GST ITC-03, where
such amount relates to any event specified in sub-section (4) of section 18 and inFORM GSTR-
10, where such amount relates to the cancellation of registration.
(5)  The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing
chartered accountantor cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished inFORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker.-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker
under the cover of a challan issued by the principal, including where such goods are sent directly
to a job-worker.
(2) The challan issued by t he principal to t he job worker shall contain the det ails specified  in rule
55.

16  (3) The details of challans in respect of goods dispatched to a job worker or received from a job
worker or sent from one job worker to another during a quarter shall be included inFORM GST
ITC-04furnished for that period on or before t he t wenty-fifth day o f the mo nth succeeding the
said quarter.
(4) Where the inputs or capital goods are not returned to theprincipal wit hin the t ime st ipulat ed
in section 143, it shall be deemed that such inputs or capital goods had been supplied by the
principal to the job worker on the day when the said inputs or capital goods were sent out and the
said supply shall be declared inFORM GSTR-1 and the principal shall be liable t o pay the tax
along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in the
Explanation to section 17;
(2) for determining the value of an exempt supplyas referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the purpose of
paying stamp duty; and
(b)the value of security shall be taken as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.-Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the
registered person containing the following particulars, namely,-
(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as “-” and “/” respect ively, and any combination thereo f, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)name and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient  is un-regist ered and w here the value of
the taxable supply is fifty thousand rupees or more;
(f)name and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient  is un-regist ered and w here the value of
the t axable supply is less than fifty thousand rupees and t he recipient request s that
such details be recorded in the tax invoice;
(g)Harmonised System of Nomenclature code for goods or services;
(h)description of goods or services;
( i)quantity in case of goods and unit or Unique Quantity Code thereof;

17 ( j)total value of supply of goods or services or both;
(k)taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
( l)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
( m)amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(n)place of supply along with the name of the State, in the case of a supply in the
course of inter-State trade or commerce;
(o)address of delivery where the same is different from the place of supply;
(p)whether the tax is payable on reverse charge basis; and
(q)signature or digital signature of the supplier or his authorised representative:
Provided that the Government  may, on the recommendat ions of the Co uncil,  by
notification, specify-
( i)the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention, for such period as
may be specified in the said notificat ion; and
( ii)the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as may
be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of
sub-section (3) of section 31, a registered person may issue a consolidated invoice at the
end of a month for supplies covered under sub-section (4) of section 9, the aggregate
value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall
carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF
INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR
LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as
the case may be, and shall, in lieu of the details specified in clause (e), contain the
following details, namely,-
( i)name and address of the recipient;
( ii)address of delivery; and
(iii)name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely,-
(a)the recipient is not a registered person; and
(b)the recipient does not require such invoice, and

18 shall issue a consolidated tax invoice for such supplies at the close of each day in respect
of all such supplies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
taxable supply of services, shall be issued within a period of thirt y days from the date of the
supply of service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which the
invoice or any document in lieu thereof is to be issued shall be forty five days from the date of
the supply of service:
Provided further that an insurer or a banking company or a financial institution, including
a non-banking financial company, or a telecom operator, or any other class of supplier of services
as may be notified by the Gover nment on the recommendat ions of the Council, making taxable
supplies of services between distinct persons as specified in section 25, may issue the invoice
before or at the time such supplier records the same in his books of account or before the expiry
of the quarter during which the supply was made.
48. Manner of issuing invoice.-(1)The invoice shall be prepared in triplicate, in the case of
supply of goods, in the following manner, namely,-
(a)the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2)The invoice shall be prepared in duplicate, in the case of the supply of services, in the
following manner, namely,-
(a)    the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)    the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3)The serial number of invoices issued during a tax period shall be furnished electronically
through the commo n portal inFORM GSTR-1.
49. Bill of supply.-A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall
be issued by the supplier containing the following details, namely,-
(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or  multiple
series, containing alphabets or numerals or special characters -hyphen or dash and
slash symbolised as “-” and “/” respect ively, and any combination thereo f, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)Harmonised System of Nomenclature Code for goods or services;

19 (f)description of goods or services or both;
(g)value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h)signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall,mutatis mutandis, apply to the bill of supply
issued under this rule:
Provided further that any tax invoice or any other similar document issued under any
other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill
of supply for the purposes of the Act.
50. Receipt voucher.-A receipt voucher referred to in clause (d) of sub-section (3) of section 31
shall contain the fo llowing particu lars, namely,-
(a)name, address and Goods and Services Tax Identification Number of the
supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)description of goods or services;
(f)amount of advance taken;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
( i)place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
( j)whether the tax is payable on reverse charge basis; and
(k)signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
( i)the rate of tax is not determinable, the tax shall be paid at the rate of
eighteen per cent.;
(ii)  the nat ure of supply is not det erminable, the same shall be t reated as inter-
State supply.

20 51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31
shall contain the fo llowing particu lars, namely:-
(a)name, address and Goods and Services Tax Identification Number of the
supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)number and date of receipt voucher issued in accordance with the provisions of
rule 50;
(f)description of goods or services in respect of which refund is made;
(g)amount of refund made;
(h)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
( i)amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
( j)whether the tax is payable on reverse charge basis; and
(k)signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.-A payment voucher referred to in clause (g) of sub-section (3) of section
31 shall contain the fo llowing particu lar s, namely:-
(a)name, address and Goods and Services Tax Identification Number of the supplier
if registered;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number of the
recipient;
(e)description of goods or services;
(f)amount paid;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax payable in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);

21 ( i)place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce; and
( j)signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.-(1)A revised tax invo ice referred to in
section 31 and credit or debit notes referred to in sect ion 34 shall contain the following
particulars, namely:-
(a)the word “Revised Invoice”, wherever applicable, indicated prominently;
(b)name, address and Goods and Services Tax Identification Number of the supplier;
(c)nature of the document;
(d)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(e)date of issue of the document;
(f)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(g)name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(h)serial number and date of the corresponding tax invo ice o r, as the case may be,
bill of supply;
( i)value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
( j)signature or digital signature of the supplier or his authorised representative.
(2)Every registered person who has been granted registration with effect from a date earlier
than the date of issuance of cert ificate of registration to him, may issue revised tax invoices in
respect of taxable supplies effected during the period starting from the effective date of
registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect
of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does
not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued
separately in respect of all the recipients located in a State, who are not registered under the Act.
(3)Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the words
“INPUT TAX CREDIT NOT ADMISSIBLE”.

22 54. Tax invoice in special cases.-(1)An Input Service Distributor invoice or, as the case ma y
be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain
the fo llowing det ails:-
(a)name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as- “-”, “/” respectively, and any combination thereof, unique for
a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number of the recipient
to whom the credit is distributed;
(e)amount of the credit distributed; and
(f)signature or digital signature of the Input Service Distributor or his authorised
representative:
Provided that where the Input Service Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall include any
document in lieu thereof, by whatever name called, whether or not serially numbered but
containing the information as mentioned above.
(2)Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax invoice
or any other document in lieu thereof, by whatever name called, whether issued or made
available, physically or electronically whether or not serially numbered, and whether or not
containing the address of the recipient of taxable service but containing other information as
mentioned under rule 46.
(3)Where the supplier of taxable service is a goods transport agency supplying services in
relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax
invoice or any other document in lieu thereof, by whatever name called, containing the gross
weight of the consignment, name of the consigner and the consignee, registration number o f
goods carriage in which the goods are transported, details of goods transported, details o f place
of origin and destination, Goods and Services Tax Identification Number of the person liable for
paying tax whether as consigner, consignee or goods transport agency, and also containing other
information as mentioned under rule 46.
(4)Where the supplier of taxable service is supplying passenger transportation service, a tax
invoice shall include ticket in any form, by whatever name called, whether or not serially
numbered, and whether or not containing the address of the recipient of service but containing
other information as mentioned under rule 46.
(5)The provisions of sub-rule (2) or sub-rule (4) shall apply,mutatis mutandis, t o the
documents issued under rule 49 or rule 50 or rule 51 or rule 52  or rule 53.

23 55. Transportation of goods without issue of invoice.-(1)For the purposes of-
(a)supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b)transportation of goods for job work,
(c)transportation of goods for reasons other than by way of supply, or
(d)such other supplies as may be notified by the Government,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
( i)date and number of the delivery challan;
( ii)name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii)name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
(iv)Harmonised System of Nomenclature code and description of goods;
(v)quantity (provisional, where the exact quantity being supplied is not known);
(vi)taxable value;
(vii)tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax
or cess, where the transportation is for supply to the consignee;
(viii)   place of supply, in case of inter-State movement; and
(ix)  signature.
(2)The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
follo wing manner, namely:–
(a)the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b)   the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)   the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3)Where goods are being transported on a delivery challan in lieu of invoice, the same shall
be declared as specified in rule 138.
(4)Where the goods being transported are for the purpose of supply to the recipient but the
tax invoice could not be issued at the time of removal of goods for the purpose of supply,
the supplier shall issue a tax invoice after delivery of goods.
(5)Where the goods are being transported in a semi knocked down or completely knocked
down condition -
(a)the supplier shall issue the co mplet e invo ice before dispat ch o f the first
consignment;
(b)the supplier shall issue a delivery challan for each o f the subsequent
consignments, giving reference of the invoice;
(c)each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and

24 (d)the original co py of the invo ice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.-(1)Every registered person shall keep
and maintain, in addition to the particulars mentioned in sub-section (1) of sect ion 35, a true and
correct account of the goods or services imported or exported or of supplies attracting payment of
tax on reverse charge along with the relevant documents, including invoices, bills of supply,
delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall maintain the
accounts of stock in respect of goods received and supplied by him, and such accounts shall
contain part iculars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written
off or disposed of by way of gift or free sample and the balance of stock including raw materials,
finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid
and adjustments made thereto.
 (4) Every registered person, other than a person paying tax under section 10, shall keep and
maintain an account, containing the details of tax payable (including tax payable in accordance
with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid,
input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit
notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of -
(a)names and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b)names and complete addresses of the persons to whom he has supplied goods or services,
where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods
stored during transit along with the particulars of the stock stored therein.
(6)If any taxable goods are found to be stored at any place(s) other than those declared under
sub-rule (5) without the cover of any valid documents, the proper officer shall determine the
amount of tax payable on such goods as if such goods have been supplied by the registered
person.
(7) Every registered person shall keep the books of account at the principal place of business and
books of account relating to additional place of business mentioned in his certificate of

25 registration and such books of account shall include any electronic form of data stored on any
electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten,
and all incorrect entries, otherwise than those of clerical nature, shall be scored out under
attestation and thereafter, the correct entry shall be recorded and where the registers and other
documents are maintained electronically, a log of every entry edited or deleted shall be
maintained.
(9) Each volume of books of account maintained manually by the registered person shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to
a registered person are found at any premises other than those mentioned in the certificate of
registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a)particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b)particulars including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal;
(c)particulars including description, value and quantity (wherever applicable) of goods or
services supplied on behalf of every principal;
(d)details of accounts furnished to every principal; and
(e)tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
 (12) Every registered person manufacturing goods shall maintain monthly production accounts,
showing quantitative details of raw materials or services used in the manufacture and quantitative
details of the goods so manufactured including the waste and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing quantitative
details of goods used in the provision of services, details of input services utilised and the
services supplied.
(14)  Every registered person executing works contract shall keep separate accounts for works
contract showing -
(a)   the names and addresses of the persons on whose behalf the works contract is executed;
(b)   description, value and quantity (wherever applicable) of goods or services received for
the execution of works contract;
(c)   description, value and quantity (wherever applicable) of goods or services utilized in the
execution of works contract;
(d)   the details of payment received in respect of each works contract; and

26 (e)   the names and addresses of suppliers from whom he  received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and
the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply,
credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and
outward supply shall be preserved for the period as provided in section 36 and shall, where such
accounts and documents are maintained manually, be kept at every related place of business
mentioned in the certificate of registration and shall be accessible at every related place of
business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person
shall maintain true and correct records in respect of such goods handled by him on behalf of such
registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.57. Generation and maintenance of electronic records.-(1) Proper electronic back-up ofrecords shall be maintained and preserved in such manner that, in the event of destruction of suchrecords due to accidents or natural causes, the information can be restored within a reasonableperiod of time.(2) The registered person maintaining electronic records shall produce, on demand, the relevantrecords or documents, duly authenticated by him, in hard copy or in any electronically readableformat.(3) Where the accounts and records are stored electronically by any registered person, he shall,on demand, provide the details of such files, passwords of such files and explanation for codesused, where necessary, for access and any other information which is required for such accessalong with a sample copy in print form of the information stored in such files.58.   Records to be maintained by owner or operator of godown or warehouse and
transporters.-(1)Every person required to maintain records and accounts in accordance with
the provisions of sub-section (2) of section 35, if not already registered under the Act, shall
submit the details regarding his business electronically on the common portal inFORM GST
ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon
validation of the details furnished, a unique enrolment number shall be generated and
communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall
be deemed to be enrolled in the State or Union territory.

27 (3) Ever y person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished inFORM GST ENR-01 electronically on the common portal either directly or through
a Facilitation Centre notified by the Commissioner.(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods and
Services Tax Identification Number of the registered consigner and consignee  for each of
his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of accounts
with respect to the period for which particular goods remain in the warehouse, including
the particulars relating to dispatch, movement, receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can
be identified item-wise and owner-wise and shall facilitate any physical verification or inspection
by the proper officer on demand.
Chapter VIII
Returns
59.  Form and manner of furnishing details of outward supplies.-(1)Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of outward supplies of goods or services or both under
section 37, shall furnish such details in FORM GSTR-1 electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2)  The details of outward supplies of goods or services or both furnished inFORM GSTR-1
shall includethe–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii)  inter-State supplies with invo ice  value  mo re than two  and  a  half lakh
rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
 (c) debit  and credit  notes, if any,  issued during the  month for  invoices issued
previously.
 (3)  The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) inPart A ofFORM GSTR-2A,in

28 FORM GSTR-4Aandin FORM GSTR-6A through the common portal after the due date of
filing ofFORM GSTR-1.
(4)  The details of inward supplies added, corrected or deleted by the recipient in hisFORM
GSTR-2 under section 38 orFORM GSTR-4 orFORM GSTR-6 under sect ion 39 shall be
made available t o the supplier elect ronically inFORM GSTR-1A through the common portal
and such supplier may either accept or reject the modificat ions made by the recipient andFORM
GSTR-1 furnished earlierby the supplier shall st and amended to the extent of modificat ions
accepted by him.
60.  Form and manner of furnishing details of inward supplies.-(1)  Everyregistered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of inward supplies of goods or services or both received
during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in
Part A, Part B and Part C ofFORM GSTR-2A, prepare such details as specified in sub-
section (1) of the said section and furnish the same inFORM GSTR-2 electronically through the
co mmo n portal, eit her direct ly or from a Facilitat ion Centre notified by the Co mmissio ner, after
including therein details of such other inward supplies, if any, required to be furnished under sub-
section (2) of section 38.
(2)  Every registered person shall furnish the details, if any, required under sub-section (5) of
section 38 electronically inFORM GSTR-2.
(3)  The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit inFORM GSTR-2where such eligibility
can be determined at the invoice level.
(4)  The registered person shall declare the quantum of ineligible input tax credit on inward
supplies which is relatable to non-taxable supplies or for purposes other than business and cannot
be determined at the invoice level inFORM GSTR-2.
(4A)  The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit inPart A of
FORM GSTR 2A electronically through the common portal and the said recipient may include
the same inFORM GSTR-2.
(5)  The details of invoices furnished by an Input Service Distributor in his return inFORM
GSTR-6 under rule 65 shall be made available to the recipient of credit inPart B ofFORM
GSTR 2A electronically through the common portal and the said recipient may include the same
inFORM GSTR-2.
(6)  The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 inFORM GSTR-7 shall be made available to the deductee inPart C ofFORM
GSTR-2Aelectronically through the common portal and the said deductee may include the same
inFORM GSTR-2.
(7)  The details of tax collected at source furnishedby an e-commerce operator under section
52inFORM GSTR-8shall be made available t o the concerned person inPart C of FORM
GSTR 2A electronically through the common portal and such person may include the same in
FORM GSTR-2.
(8)  The details of inward supplies of goods or services or both furnished inFORM GSTR-2
shall includethe-

29 (a) invoice wise details of all inter-State and intra-State supplies received fro m
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61.  Form and manner of submission of monthly return.-(1) Every registered person other
than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an
Input Service Distributor or a non-resident taxable person or a person paying tax under section 10
or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-
section (1) of section 39 inFORM GSTR-3 electronically through the common portal either
direct ly or through a Facilitation Centre notified by the Commissioner.
(2)Part A of the return under sub-rule (1) shall be electronically generated on the basis of
information furnished throughFORM GSTR-1, FORM GSTR-2and based on other liabilities
of preceding tax periods.
(3)  Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include thedet ails inPart Bof the return in FORM
GSTR-3.
(4)  A registered person, claiming refund of any balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49, may claim such refund inPart B
of the return inFORM GSTR-3 and such return shall be deemed t o be an applicat ion filed u nder
section 54.
(5)  Where the time limit for furnishing of details inFORM GSTR-1 under section 37and in
FORM GSTR-2 under section 38has been extended and the circumst ances so warrant, return in
FORM GSTR-3B, in lieuofFORM GSTR-3, may be furnished in such manner and subject to
such conditions as may be notified by the Commissioner.
62.  Form and manner of submission of quarterly return by the composition supplier.-
(1)  Every registered person paying tax under section 10 shall, on the basis of details
contained inFORM GSTR-4A, and where required, after adding, correcting or deleting the
details, furnish the quarterly return inFORM GSTR-4 electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2)  Every registered person furnishing the return under sub-rule (1) shall discharge his
liabilit y towards tax, interest, penalt y, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall includethe-
(a)invoice wise inter-State and intra-State inward supplies received from registered and
un-registered persons; and
(b)consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial year shall, where required, furnish the details of outward and inward supplies and return

30 under rules 59, 60 and 61 relating to the period during which the person was liable to furnish
such details and returns till the due date of furnishing the return for the month of September of
the succeeding financial year or furnishing of annual return of the preceding financial year,
whichever is earlier.
Explanation.– For the purpose of this sub-rule, it is hereby declared that the person shall not be
eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the
period prior to his opting for the composition scheme.
(5) A regist ered person opting to withdraw fro m the composit ion scheme at his own mot ion or
where o ption is withdrawn at the inst ance o f the p roper officer shall, where required, furnish the
details relating to the period prior to his opting for payment of tax under section 9 inFORM
GSTR- 4 till the due date of furnishing the return for the quarter ending September of the
succeeding financial year or furnishing of annual return of the preceding financial year,
whichever is earlier.
63.   Form and manner of submission of return by non-resident taxable person.-Every
registered non-resident taxable person shall furnish a return inFORM GSTR-5electronically
through the common portal, either directly or through a Facilitation Centre notified by the
Commissioner, including therein the details of outward supplies and inward supplies and shall
pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of
this Chapter within twenty days after the end of a tax period or within seven days after the  last
day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information and
database access or retrieval services.-Every registered person providing online information
and data base access or retrieval services fro m a place outside India to a person in India other
than a registered person shall file return inFORM GSTR-5A on or before the twentieth day of
the month succeeding the calendar month or part thereof.
65.   Form and manner of submission of return by an Input Service Distributor.-Every
Input Service Distributor shall, on the basis of details contained inFORM GSTR-6A, and where
required, after adding, correcting or deleting the details, furnish electronically the return in
FORM GSTR-6, containing the details of tax invo ices on which credit  has been received and
those issued under section 20, through the common portal either directly or from a Facilitation
Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter
in this rule referred to as deductor) shall furnish a return inFORM GSTR-7 electronically
through the common portal either directly or from a Facilitation Centre notified by the
Commissioner.
(2)  The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers inPart C ofFORM GSTR-2A andFORM-GSTR-4A on
the common portal after the due date of filing ofFORM GSTR-7.

31 (3)   The cert ificate referred to in sub-sect ion (3) of section 51 shall be made available
electronically to the deductee on the common portal inFORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67.  Form and manner of submission of statement of supplies through an e-commerce
operator.-(1) Every electronic commerce operator required to collect tax at source under section
52 shall furnish a statement inFORM GSTR-8 electronically on the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies
effected through such operator and the amount of tax collected as required under sub-section (1)
of section 52.
(2)  The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers inPart C ofFORM GSTR-2Aon the common portal
after the due date of filing ofFORM GSTR-8.
68.  Notice to non-filers of returns.-A notice inFORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or section 44 or
section 45 or section 52.
69.  Matching of claim of input tax credit .-The following det ails relat ing to the claim of
input tax credit on inward supplies including imports, provisionally allowed under section 41,
shall be matched under section 42 after the due date for furnishing the return inFORM GSTR-3-
(a)Goods and Services Tax Identification Number of the supplier;
(b)Goods and Services Tax Identification Number of the recipient;
(c)invoice or debit note number;
(d)invoice or debit note  date; and
(e)tax amount:
  Provided that where the time limit for furnishingFORM GSTR-1 specified under section 37
andFORM GSTR-2 specified under section 38 has been extended, the date of matching relating
to claim of input tax credit shall also be extended accordingly:
  Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of input tax credit to such date as may be
specified therein.
Explanation.-  For the purposes of this rule, it is hereby declared that –
( i)The claim of input tax credit in respect of invoices and debit notes inFORM GSTR-2
that were accepted by the recipient on the basis ofFORM GSTR-2A without amendment
shall be treated as matched if the corresponding supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input
tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note
by the corresponding supplier.

32 70. Final acceptance of input tax credit and communication thereof.-(1)The final
acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of
sect ion 42, shall be  made available electronically to the reg istered person making such claim in
FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as
mismatched but is found to be matched after rectification by the supplier or recipient shall be
finally accepted and  made available elect ronically to the person making such claim inFORM
GST MIS-1through the common portal.
71.  Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.-(1)  Any discrepancy in the claim of input tax credit in
respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax
liable to be added under sub-section (5) of the said section on account of continuation of such
discrepancy, shall be made available to the recipient mak ing such claim electronically inFORM
GST MIS-1 and to the supplier electronically inFORM GST MIS-2 through the common portal
on or before the last date of the month in which the matching has been carried out.
(2)  A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3)  A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rect ificat ions in the stat ement o f inward supplies to be fur nished for the month in which
the discrepancy is made available.
(4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the o utput tax liabilit y o f the recipient  in his return to be
furnished inFORM GSTR-3for the mo nth succeeding the mo nth in w hich t he discrepancy is
made available.
Explanation.- For the purposes of this rule, it is hereby declared that -
( i)Rectification by a supplier means adding or correcting the details of an outward supply in his
valid return so as to match the details of corresponding inward supply declared by the
recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the supplier.
72.  Claim of input tax credit on the same invoice more than once.-Duplicat ion of claims
of input tax credit in the details of inward supplies shall be communicated to the registered
person inFORM GST MIS-1 electronically through the common portal.
73.  Matching of claim of reduction in the output tax liability .-The fo llowing det ails
relating to the claim of reduction in output tax liability shall be matched under section 43 after
the due date for furnishing the return in FORM GSTR-3, namely:-
(a)Goods and Services Tax Identification Number of the supplier;
(b)Goods and Services Tax Identification Number of the recipient;

33 (c)credit note number;
(d)credit note date; and
(e)tax amount:
  Provided that where the time limit for furnishingFORM GSTR-1 under section 37and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction
in the o utput tax liabilit y shall be extended accordingly:
  Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of reduction in output tax liability to such
date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
( i)the claim of reduction inoutput tax liability due to issuanceof credit notes inFORM
GSTR-1 that were accepted by the corresponding recipient inFORM GSTR-2without
amendment shall be treated as matched if the said recipient has furnished a valid return.
   (ii)  the claim of reduction in the output tax liability shall be considered as matched where the
amount of output tax liability after taking into account the reduction claimed is equal to
or more than t he claim of input tax credit after taking  into  account the reduction admitted
and discharged on such credit note by the corresponding recipient in his valid return.
74.  Final acceptance of reduction in output tax liability and communication thereof.-
(1)The final acceptance of claim of reduct ion in output tax liability in respect of any tax
period, specified in sub-section (2) of section 43, shall be made available electronically to the
person making such claim inFORM GST MIS-1through the common portal.
(2)The claim of reduction in output tax liability in respect of any tax period which had been
communicated as mis-matched but is found to be matched after rectification by the supplier or
recipient shall be finally accepted and made available electronically to the person making such
claim inFORM GST MIS-1through the commo n portal.
75.  Communication and rectification of discrepancy in reduction in output tax liability
and reversal of claim of reduction.-(1)  Any discrepancy in claim of reduction in output tax
liability, specified in sub-section (3) of section 43, and the details of output tax liability to be
added under sub-section (5) of the said section on account of continuation of such discrepancy,
shall be made available to t he registered person making such claim electronically inFORM GST
MIS- 1 and the recipient electronically inFORM GST MIS-2 through the common portal on or
before the last date of the month in which the matching has been carried out.
(2)   A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3)   A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rect ificat ions in the stat ement o f inward supplies to be fur nished for the month in which
the discrepancy is made available.

34 (4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier and debited to the
electronic liabilit y register and also shown in his ret urn inFORM GSTR-3 for the month
succeeding the month in which the discrepancy is made available.
Explanation.-  For the purposes of this rule, it is hereby declared that –
( i)rectification by a supplier means deleting or correcting the details of an outward supply in
his valid return so as to match the details of corresponding inward supply declared by the
recipient;
    (ii)rectification by the recipient means adding or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the supplier.
76.  Claim of reduction in output tax liability more than once.-The duplicat ion of claims
for reduction in output tax liability in the details of outward supplies shall be communicated to
the registered person inFORM GST MIS-1 elect ro nica lly t hro ugh t he co mmo n po rt al.
77.  Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-
section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person
in his return inFORM GSTR-3 and shall be credited to his electronic cash ledger inFORM
GST PMT-05 and the amount credited shall be available for payment of any future liability
towards interest or the taxable person may claim refund of the amount under section 54.
78.  Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.-The following details relating to the supplies made through an e-
Commerce operator, as declared inFORM GSTR-8, shall be matched with the corresponding
details declared by the supplier inFORM GSTR-1,
(a)State of place of supply; and
(b)net taxable value:
Provided that where the time limit for furnishingFORM GSTR-1 under section 37 has
been extended, the date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the reco mmendations of the Council, by order,
extend the date of matching to such date as may be specified therein.
79.  Communication and rectification of discrepancy in details furnished by the e-
commerce operator and the supplier.-(1) Any discrepancy in the details furnished by the
operator and those declared by the supplier shall be made available to the supplier electronically
inFORM GST MIS-3 and to the e-co mmerce operator electronically inFORM GST MIS–4 on
the common portal on or before the last date of the month in which the matching has been carried
out.
(2)  A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.

35 (3)  An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the discrepancy is
made available.
(4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier in his return in
FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are
made available and such addition to the output tax liability and interest payable thereon shall be
made available to the supplier electronically on the common portal in FORM GST MIS–3.
80.  Annual return.-(1) Every registered person, other than an Input Service Distributor, a
person paying tax under section 51 or section 52, a casual taxable person and a non-resident
taxable person, shall furnish an annual return as specified under sub-section (1) of section 44
electronically inFORM GSTR-9through the commo n portal eit her direct ly or t hrough a
Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10shall furnish the annual return in
FORM GSTR-9A.
(1)Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section inFORM GSTR -
9B.
(2)Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he
shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C,electronicallythrough the common portal either directly or througha
Facilitation Centre notified by the Commissioner.
81.  Final return.-Every registered person required to furnish a final return under section 45,
shall furnish such return electronically inFORM GSTR-10 through the common portal either
direct ly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person
who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward
supplies, shall furnish the details of such supplies of taxable goods or services or both
electronically inFORM GSTR-11, along with application for such refund claim, through the
common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2)   Every person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services
or both as may be required by the proper officer inFORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application inFORM
GST PCT-01 may be made electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner for enrolment as goods and services tax
practitioner by any person who,
( i)is a citizen of India;
(ii)  is a person of sound mind;

36 (iii)  is not adjudicat ed as insolvent;
(iv)  has not been convicted by a competent court;
        and satisfies any of the following conditions, namely:-
(a) that he is a ret ired o fficer of the Co mmercial Tax Department of any Stat e
Government or of the Central Board of Excise and Customs, Department of
Revenue, Government of India, who, during his service under the Government,
had worked in a post not lower than the rank of a Group-B gazetted officer for a
period of not less than two years; or
(b) that he has enro lled as a sales tax practitioner or tax return preparer under the
existing law for a period of not less than five years;
(c) he has passed,
( i)a graduate or postgraduate degree or its equivalent examination
having a degree in Commerce, Law, Banking including Higher Auditing, or
Business Administration or Business Management from any Indian Universit y
established by any law for the time being in force; or
(ii)  a degree examination of any Foreign University recognised by any
Indian University as equivalent to the degree examination mentioned in sub-clause
(i); or
(iii)  any other examinat ion notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv)  has passed any of the following examinations, namely:-
(a)  final examinat ion of the Inst itute of Chartered Accountants
of India; or
(b)  final examination of the Institute of Cost Accountants of
India; or
(c)   final examination of the Institute of Company Secretaries of
India.
(2)  On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a
goods and services tax pract itionerand  issue a certificat e to that effect  in FORM GST PCT-02
or reject his application where it is found that the applicant is not qualified to be enrolled as a
goods and services tax practitioner.
(3)  The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible
to remain enrolled unless he passes such examination conducted at such periods and by such
authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a period of
one year from the appointed date.

37 (4)  If any goods and services tax practitioneris found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice to show
cause inFORM GST PCT-03for such misconductand after giving him a reasonable
opportunity of being heard, by order in FORM GST PCT -04direct that he shall henceforth be
disqualified under section 48 to function as a goods and services tax practitioner.
(5)  Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
 (6)  Any registered person may, at his option, authorise a goods and services tax practitioner
on the common portal inFORM GST PCT-05or, at any time, withdraw such authorisation in
FORM GST PCT-05 and the goods and services tax practitionerso authorised shall be allowed
to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7)  Where a statement required to be furnished by a registered person has been furnished by
the goods and services tax practitioner authorised by him, a confirmation shall be sought from the
registered person over email or SMS and the statement furnished by the goods and services tax
practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation
till the last date of furnishing of such statement, it shall be deemed that he has confirmed the
statement furnished by the goods and services tax practitioner.
(8)  A goods and services tax practitionercan undertake any or all of the following activities
on behalf of a registered person, if so authorised by him to-
(a)furnish the details of outward and inward supplies;
(b)furnish monthly, quarterly, annual or final return;
(c)make deposit for credit into the electronic cash ledger;
(d)file a claim for refund; and
(e)file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and services tax
practitioner authorised by the registered person, a confirmation shall be sought from the
registered person and the application submitted by the said practitioner shall be made available to
the registered person on the common portal and such application shall not be proceeded with
further until the registered person gives his consent to the same.
(9)  Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(a)  give his consent in FORM GST PCT-05to any goods and services tax
practitionerto prepare and furnish his return; and
(b)  before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10)  The goods and services tax practitionershall-
(a)  prepare the statements with due diligence; and

38 (b)  affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be
treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
84.  Conditions for purposes of appearance.-(1) No person shall be eligible to attend before
any authority as a goods and services tax practitioner in connection with any proceedings under
the Act on behalf of any registered or un-registered person unless he has been enrolled under rule
83.
(2)  A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce before
such authority, if required, a copy of the authorisation given by such person inFORM GST
PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under sub-
sect ion (7) o f sect ion 49 shall be maintained inFORM GST PMT-01 for each person liable to
pay tax, interest, penalty, late fee or any other amounton the common portal and all amounts
payable by him shall be debited to the saidregister.
(2)  The electronic liability register of the person shall be debited by-
(a)  the amount payable towards tax, interest , late fee or any other amount payable as
per the return furnishedby the said person;
(b)  the amount of tax, interest, penalty or any other amount payable as determined by
a proper officer in pursuance of any proceedings under the Act or as ascertained by the
said person;
(c)   the amount of tax and interest payable as a result of mismatch under section 42 or
section 43 or section 50; or
(d)  any amount of interest that may accrue fro m time to time.
(3)  Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86
or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be
credited accordingly.
(4)  The amount deducted under section 51, or the amount collected under section 52, or the
amount payable on reverse charge basis, or the amount payable under section 10, any amount
payable towards interest, penalty, feeor any other amount under the Act shall be paid by debiting
the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be
credited accordingly.

39 (5)  Any amount of demand debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6)  The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully,
as the case may be, if the taxable person makes the payment of tax, interest and penalty specified
in the show cause notice or demand order and the electronic liability register shall be credited
accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
86.  Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in
FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton the
common portal and every claim of input tax credit under the Act shall be credited to the said
ledger.
(2)  The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with the provisions of section 49.
(3)  Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent
of the claim shall be debited in the said ledger.
(4)  If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule
(3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper
officer by an order made inFORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
Explanation.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to
be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper
officer that he shall not file an appeal.
87.  Electronic Cash Ledger.-(1) The electronic cash ledger under sub-sect ion (1) of section
49 shall be maintained inFORM GST PMT-05 for each person, liable to pay tax, interest ,
penalty, late fee or any other amount, on the common portal for crediting the amount deposited
and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

40 (2)  Any person, or a person on his behalf, shall generate a challan inFORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him towards tax,
interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
( i)Internet Banking through authorised banks;
( ii)Credit card or Debit card through the authorised bank;
(iii)National Electronic Fund Transfer or Real Time Gross Settlement from any bank;
or
(iv)Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an
Over the Counter payment shall not apply to deposit to be made by –
(a)Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b)Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery made through attachment or
sale of movable or immovable properties;
(c)Proper officer or any other officer authorised for the amounts collected by way of
cash, cheque ordemand draft during any investigation or enforcement activity or anyad
hoc deposit:
Provided further that the challan inFORM GST PMT-06 generated at the common
portal shall be valid for a period of fifteen days.
Explanation.– For the purpose of this sub-rule, it is hereby clarified that for making payment of
any amount  indicated in the challan, the co mmission, if any, payable in respect of such payment
shall be borne by the person making such payment.
(4)  Any payment required to be made by a person who is not registered under the Act, shall
be made on the basis of a temporary identification number generated through the common portal.
(5)  Where the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlementmode fro m any bank, the mandate form shall be generated along wit h the
challan on the common portaland the same shall be submitted to the bank from where the
payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of
generat ion of challan.
(6)  On successful credit of the amount to the concerned government account maintained in
the authorised bank, a Challan Identification Number shall be generated by the collecting bank
and the same shall be indicated in the challan.

41 (7)  On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit
has been made and the common portal shall make available a receipt to this effect.
(8)     Where the bank account of the person concerned, or the person making the deposit on his
behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically inFORM
GST PMT-07 through the co mmon portal to the bank or electronic gateway through which the
deposit was initiated.
(9)  Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or,
as the case may be, collected shall be credited to his electronic cash ledger in accordance with the
provisions of rule 87.
(10)  Where a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger.
(11)  If the refund so claimed is rejected, either fully or partly, the amount debited under sub-
rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper
officer by an order made inFORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to
be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper
officer that he shall not file an appeal.
88.  Identification number for each transaction.-(1) A unique identification number shall be
generated at the common portal for each debit or credit to the electronic cash or credit ledger, as
the case may be.
(2)  The unique identification number relating to discharge of any liability shall be indicated
in the corresponding entry in the electronic liability register.
(3)  A unique identification number shall be generated at the common portal for each credit in
the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X

42 Refund
89.  Application for refund of tax, interest, penalty, fees or any other amount.-(1)Any
person, except the persons covered under notification issued under section 55,claiming refund of
any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated
tax paid on goods exported out of India, may file an application electronically inFORM GST
RFD-01through the common portal, either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through the return
furnished for the relevant tax period inFORM GSTR-3or FORM GSTR-4or FORM GSTR-
7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special
Economic Zone developer, the application for refund shall be filed by the –
(a)supplier of goods after such goods have been admitted in full in the Special Economic
Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b)supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall
be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant
out of the advance tax deposited by him under section 27 at the time of registration, shall be
claimed in the last return required to be furnished by him.
(2)   The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 inForm GST RFD-01, as applicable, to establish that a
refund is due to the applicant, namely:-
(a)  the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such refund or
reference number of the payment of the amount specified in sub-section (6) of section 107
and sub-section (8) of section 112 claimed as refund;
(b)  a statement containing the number and date of shipping bills or bills of export and
the number and the date of the relevant export invoices, in a case where the refund is on
account of export of goods;
(c)  a statement containing the number and date of invoices and the relevant Bank
Realisation Cert ificates or Foreign Inward Remittance Certificates, as the case may be, in
a case where the refund is on account of the export of services;
(d)  a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second proviso to sub-

43 rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a
Special Economic Zone developer;
(e)  a statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details of
payment, along with the proof thereof, made by the recipient to the supplier for authorised
operations as defined under the Special Economic Zone Act, 2005, in a case where the
refund is on account of supply of services made to a Special Economic Zone unit or a
Special Economic Zone developer;
(f)  a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of supply
of goods or services made to a Special Economic Zone unit or a Special Economic Zone
developer;
 (g)  a statement containing the number and date of invoices along with such other
evidence as ma y be notified in t his behalf, in a case where the refund is on account of
deemed exports;
(h)  a statement containing the number and the date of the invoices received and issued
during a tax period in a case where the claim pertains to refund of any unutilised input tax
credit under sub-sect ion (3) of section 54 where the credit has accumulated on account of
the rate of tax on the inputs being higher than the rate of tax on output supplies, other t han
nil-rated or fully exempt supplies;
( i)the reference number of the final assessment order and a copy of the said order in
a case where the refund arises on account of the finalisation of provisional assessment;
( j)a statement showing the details of transact ions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k)  a statement showing the details of the amount of claim on account of excess
payment of tax;
( l)a declaration to the effect that the incidence of tax, interest or any other amount
claimed as refund has not been passed on to any other person, in a case where the amount
of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;
(m)  a Certificate in Annexure 2 ofFORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest or any other
amount claimed as refund has not been passed on to any other person, in a case where the
amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;

44 Explanation.– For the purposes of this rule-
( i)in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoice” means invoice conforming to the provisions contained in
section 31;
( ii)where the amount of tax has been recovered from the recipient, it shall be deemed
that the incidence of tax has been passed on to the ultimate consumer.
(3)  Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.(4)  In the case of zero-rated supply of goods or services or both without payment of tax underbond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall begranted as per the following formula -
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of
services) x Net ITC ÷Adjusted Total TurnoverWhere,-(A) "Refund amount" means the maximum refund that is admissible;(B) "Net ITC" means input tax credit availed on inputs and input services during therelevant period;(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply ofgoods made during the relevant period without payment of tax under bond or letter ofundertaking;(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply ofservices made without payment of tax under bond or letter of undertaking, calculated inthe following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during therelevant period for zero-rated supply of services and zero-rated supply of serviceswhere supply has been completed for which payment had been received inadvance in any period prior to the relevant period reduced by advances receivedfor zero-rated supply of services for which the supply of services has not beencompleted during the relevant period;(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, asdefined under sub-section (112) of section 2, excluding the value of exempt supplies otherthan zero-rated supplies, during the relevant period;(F) “Relevant period” means the period for which the claim has been filed.
(5)  In the case of refund on account of inverted duty structure, refund of input tax credit shall
be granted as per the following formula -

45 Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷
Adjusted Total Turnover} - tax payable on such inverted rated supply of
goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total
turnover” shall have t he same meanings as assigned to them in su b-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement inFORM GST RFD-02shall be made available to
the applicant through the common portal electronically, clearly indicating the date of filing of the
claim for refund and the time period specified in sub-section (7) of section 54 shall be counted
from such date of filing.
(2)  The application for refund, other than claim for refund from electronic cash ledger, shall
be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said
application, scrutinize the application for its completeness and where the application is found to
be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement inFORM GST
RFD-02shall be made available to t he applicant through the commo n portal electronically,
clearly indicating the date of filing of the claim for refund and the time period specified in sub-
section (7) of section 54 shall be counted from such date of filing.
(3)  Where any deficiencies are noticed, the proper officer shall co mmunicate the deficiencies
to the applicant inFORM GST RFD-03 through the common portal electronically, requiring
him to file a fresh refund application after rectification of such deficiencies.
(4)  Where deficiencies have been communicated in FORM GST RFD-03 under the Central
Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated
under this rule along with the deficiencies communicated under sub-rule (3).
91.  Grant of provisional refund.-(1) The provisional refund in accordance with the
provisio ns o f sub-section (6) of sect ion 54 shall be granted subject to the condit ion that the
person claiming refund has, during any period of five years immediately preceding the tax period
to which the claim for refund relates, not been prosecuted for any offence under the Act or under
an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
 (2)   The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and o n beingprima faciesatisfied that the amount claimed as refund under sub-rule (1) is
due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make
an order inFORM GST RFD-04, sanctioning the amount of refund due to the said applicant on
a provisional basis within a period not exceeding sevendays from the date of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3)  The proper officer shall issue a payment advice inFORM GST RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank
accounts of the applicant mentioned in his registration part iculars and as specified in the
application for refund.

46 92.  Order sanctioning refund.-(1) Where, upon examination of the application, the proper
officer is satisfied that a refund under sub-section (5) of section  54 is due and payable to the
applicant, he shall make an order inFORM GST RFD-06 sanctioning the amount of refund to
which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a
provisional basis under sub-section (6) of section  54, amount adjusted against any outstanding
demand under the Act or under any existing law and the balance amount refundable:
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A ofFORM GST RFD-07.
(2)  Where the proper officer or the Commissioner is of the opinion that the amount of refund
is liable t o be withheld under the provisio ns o f sub-sect ion (10) or, as the case may be, sub-
section (11) of section 54, he shall pass an order in Part B ofFORM GST RFD-07 informing
him the reasons for withholding of such refund.
(3)  Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole
or any part of the amount claimed as refund is not admissible or is not payable to the applicant,
he shall issue a notice inFORM GST RFD-08 to the applicant, requiring him to furnish a reply
inFORM GST RFD-09within a period of fifteen days of the receipt of such notice and after
considering the reply, make an order inFORM GST RFD-06 sanctioning the amount of refund
in whole or part, or rejecting the said refund claim and the said order shall be made available to
the applicant electronically and the provisions of sub-rule (1) shall,mutatis mutandis, apply to
the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4)  Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-
rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in
FORM GST RFD-06and issue a payment advice inFORM GST RFD-05 for the amount of
refund andthesameshall be electronically credited to any of the bank accounts of the applicant
mentioned in his registration particulars and as specified in the application for refund.
(5)  Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-
rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order
inFORM GST RFD-06 and issue an advice inFORM GST RFD-05, for the amount of refund
to be credited to the Consumer Welfare Fund.
93.  Credit of the amount of rejected refund claim.-(1) Where any deficiencies have been
communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89
shall be re-credited to the electronic credit ledger.
(2)  Where any amount claimed as refund is rejected under rule 92, either fully or partly, the
amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an
order made inFORM GST PMT-03.

47 Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal
is finally rejected or if the claimant gives an undertaking in writ ing to the proper officer that he
shall not file an appeal.
94.  Order sanctioning interest on delayed refunds.-Where any interest is due and payable
to the applicant under section 56, the proper officer shall make an order along witha payment
advice inFORM GST RFD-05, specifying therein the amount of refund which is delayed, the
period of delay for which interest is payable and the amount of interest payable, and such amount
of interest shall be electronically credited to any of the bank accounts of the applicant mentioned
in his registration particulars and as specified in the application for refund.
95.  Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by
him on his inward supplies as per notification issued section 55 shall apply for refund inFORM
GST RFD-10once in every quarter, electronically on the common portal, either direct ly or
through a Facilitation Centre notified by the Commissioner, along with a statement of the inward
supplies of goods or services or both inFORM GSTR-11, prepared on the basis of the statement
of the outward supplies furnished by the corresponding suppliers inFORM GSTR-1.
(2)  An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3)  The refund of tax paid by the applicant shall be available if-
(a)  the inward supplies of goodsor services orboth were received fro m a registered
person against a tax invoice and the price of the supply covered under a single tax invoice
exceeds five thousand rupees, excluding tax paid, if any;
(b)  name and Goods and Services Tax Identification Number or Unique Identity
Number of the applicant  is mentioned in the tax invo ice; and
(c)  such other restrictions or conditions as may be specified in the notification are
satisfied.
(4)  The provisions of rule 92 shall,mutatis mutandis, apply for the sanct ion and payment of
refund under this rule.
(5)  Where an express provisio n in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of this
Chapter, such treaty or international agreement shall prevail.
96.  Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill
filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the
goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export
manifest or an export report covering the number and the date of shipping bills or bills of
export; and
(b) the applicant has furnished a valid return inFORM GSTR-3;
(2) The det ails o f the relevant export invo ices contained inFORM GSTR-1 shall be transmitted
electronically by the common portal to the system designated by the Customs and the said system

48 shall electronically transmit to the common portal, a confirmation that the goods covered by the
said invo ices have been exported out of Ind ia.
(3) Upon the receipt of the information regarding the furnishing of a valid return inFORM
GSTR-3 from the common portal, the system designated by the Customs shall process the claim
for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of
export shall be electronically credited to the bank account of the applicant mentioned in his
registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received fro m the jurisdictional Commissioner of central tax, State
tax or Union territory tax to withhold the payment of refund due to the person claiming
refund in accordance with the provisions of sub-section (10) or sub-section (11) of section
54; or
(b) the proper officer of Customs determines that the goods were exported in violation of
the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the
proper officer of integrated tax at the Customs station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be,
and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or
State tax or Union territory tax, as the case may be, shall pass an order inPart B ofFORM GST
RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of
sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as
the case may be, shall proceed to refund the amount after passing an order inFORM GST RFD-
06.
(8) The Central Government may pay refund o f the  integrated tax to the Government of Bhutan
on the exports to Bhutan for such class of goods as may be notified in this behalf and where such
refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the
integrated tax.
97.  Consumer Welfare Fund.-(1)All cred its to the Consumer  Welfare Fund shall be made
under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant
by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid
from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section
58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to
which the amount is transferred for utilisation.

49 (4) The Government shall, by an order, const itute a Standing Co mmittee with a Chairman, a
Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the
Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years
registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law
for the t ime being in force, including village or mandal or samit i level co-operatives o f
consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five years in viable and useful research activity which
has made, or is likely to make, significant contribution in formulation of standard mark of the
products of mass consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applicat ions for grant fro m the Co nsumer Welfare Fund shall be  made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been
inquired into in material details and recommended for consideration accordingly, by the Member
Secretary.
(8)  The Committee shall have powers -
(a)to require any applicant to produce before it, or before a duly authorised Officer of
the Government such books, accounts, documents, instruments, or commodities in
custody and control of the applicant, as may be necessary for proper evaluation of the
application;
(b)to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare o f consumers are stated to be carried on, to a duly
authorised officer of the Central Government or, as the case may be, State Government;
(c)to get the accounts of the applicants audited, for ensuring proper utilisation of the
grant;
(d)to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the Committee,
and to be subject to prosecution under the Act;
(e)to recover any sum due from any applicant in accordance with the provisions of
the Act;
(f)to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g)to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;

50 (h)to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of activity under
pursuit, after ensuring that the financial assistance provided shall not be misutilised;
( i)to ident ify beneficial and safe sectors, where invest ments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
( j)to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(k)to make guidelines for the management, ad ministrat ion and audit o f the Consumer
Welfare Fund.
(9)The Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax Council, the broad guidelines for considering
the projects or proposals for the purpose of incurring expenditure from the Consumer
Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a
provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish
an applicationalong with the documents in support of his request, electronically, inFORM GST
ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02requiring the registered person to furnish additional information or
documents in support of his request and the applicant shall file a reply to the notice inFORM
GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order inFORM GST ASMT-04,allowing payment of tax
on a provisio nal basis indicat ing the value or the rate or both on the basis of which the
assessment  is to be allowed o n a provisio nal basis and the amount  for which t he bond  is to be
executed and security to be furnished not exceeding twenty five per cent. of the amount covered
under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section
(2) of section 60 inFORM GST ASMT-05along w ith a securit y in t he form of a bank guarantee
for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the StateGoods and Services
Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under
the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of
integrated tax, central tax, State t ax or Union territory tax and cess payable in respect of the
transaction.

51 (5) The proper officer shall issue a notice inFORM GST ASMT-06, calling for information and
records required for finalization of assessment under sub-section (3) of section 60 and shall issue
a final assessment order, specifying the amount payable by the registered person or the amount
refundable, if any, inFORM GST ASMT-07.
(6) The applicant may file an application inFORM GST ASMT- 08for release of security
furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that
the applicant has paid the amount specified in sub-rule (5) and issue an order inFORM GST
ASMT–09within a period of seven working days from the date of receipt of the application
under sub-rule (6).
99. Scrutiny of returns.-(1) Where any return furnished by a registered person is selected for
scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section
61 with reference to the information available with him, and in case of any discrepancy, he shall
issue a notice to t he said person inFORM GST ASMT-10, informing him of such discrepancy
and seeking his explanation thereto within such t ime, not exceeding thirt y days from the date of
service of the notice or such further period as may be permitted by him and also, where possible,
quantifying the amount of tax, interest and any other amount payable in relation to such
discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-
rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform
the same o r furnish an explanat ion for the d iscrepancy inFORM GST ASMT-11to the proper
officer.
(3) Where the explanation furnished by the registered person or the information submitted under
sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly inFORM
GST ASMT-12.
100. Assessment in certain cases.(1) The order of assessment made under sub-section (1) of
section 62 shall be issued inFORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of
section 63 inFORM GST ASMT-14containing t he grounds on w hich the assessment  is
proposed to be made on best judgment basis and after allowing a time of fifteen days to such
person to furnish his reply, if any, pass an order inFORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in
FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal
of the summary assessment order inFORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-sect ion
(2) of section 64 shall be issued inFORM GST ASMT-18.

52 101. Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall
be a financial year or multiples thereo f.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice inFORM GST ADT-01in
accordance with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the
registered person shall, with the assistance of the team of officers and officials accompanying
him, verify the documents on the basis of which the books of account are maintained and the
returns and statements furnished under the provisions of the Act and the rules made thereunder,
the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in
respect of supply of goods or services or both, the input tax credit availed and utilised, refund
claimed, and other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if any, as
observed in the audit and the said person may file his reply and the proper officer shall finalise
the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
registered person in accordance with the provisions of sub-section (6) of section 65 inFORM
GST ADT-02.
102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the
provisions of section 66, the officer referred to in the said section shall issue a direction in
FORM GST ADT-03to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direct ion.
(2) On conclusion of special audit, the registered person shall be informed of the findings of
spec ia l aud it  inFORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The
Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104.   Form and manner of application to the Authority for Advance Ruling.-(1) An
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on
the common portal inFORM GST ARA-01 and shall be accompanied by a fee of five thousand
rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), t he verificat ion contained therein and all relevant
documents accompanying such application shall be signed in the manner specified in rule 26.

53 105.  Certification of copies of the advance rulings pronounced by the Authority.-A copy of
the advanced ruling shall be certified to be a true copy of its original by any member of the
Authority for Advance Ruling.
 106.  Form and manner of appeal to the Appellate Authority for Advance Ruling.-(1)
An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by
an applicant on the co mmo n portal inFORM GST ARA-02 and shall be acco mpanied by a fee
of ten thousand rupees, to be deposited in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made
by the concerned officer or the jurisdictional officer referred to in section 100 on the common
portal inFORM GST ARA-03and no fee shall be payable by the said officer for filing the
appeal.
(3)  The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and
all relevant documents accompanying such appeal shall be signed, -
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b)  in the case of an applicant, in the manner specified in rule 26.
107.  Certification of copies of the advance rulings pronounced by the Authority. -A copy
of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly
signed by the Members shall be sent to-
(a)the applicant and the appellant;
(b)the concerned officer of  central tax and State or Union territory tax;
(c)the jurisdictional officer of central tax and State or Union territory tax; and
(d)the Authorit y,
in accordance with the provisions of sub-section (4) of section 101 of the Act.Chapter – XIIIAppeals and Revision108.  Appeal to the Appellate Authority.-(1)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed inFORM GST APL-01,along with the relevantdocuments, either electronically or otherwise as may be notified by the Co mmissioner, and aprovisional acknowledgement shall be issued to the appellant immediately.(2)The grounds of appeal and the form of verification as contained inFORM GST APL-01shall be signed in the manner specified in ru le 26.

54(3)A certified copy of the decision or order appealed against shall be submitted within sevendays of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appealnumber  shall be issued thereafter inFORM GST APL-02by the Appellate Authority oran officer authorised by him in this behalf:Provided that where the certified copy of the decision or order is submitted withinseven days from the date of filing t heFORM GST APL-01, the date of filing of theappeal shall be the date of issue of provisional acknowledgement and where the said copyis submitted after seven days, the date of filing of the appeal shall be the date ofsubmission of such copy.Explanation.– For the provisions of this rule, the appeal shall be treated as filed onlywhen the final acknowledgement, indicating the appeal number is issued.109. Application to the Appellate Authority.-(1)An application to the Appellate Authorityunder sub-section (2) of section 107 shall be made inFORM GST APL-03,along wit h therelevant documents,either electronically or otherwise as may be notified by the Commissioner.(2)  A certified copy of the decision or order appealed against shall be submitted within sevendays of the filing the application under sub-rule (1) and an appeal number shall be generated bythe Appellate Authority or an officer authorised by him in this behalf.110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically orotherwise as may be notified by the Registrar,inFORM GST APL-05,on the commo n portaland a provisio nal acknowledgement shall be issued to the appellant immed iat ely.(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section112 shall be filed eit her electronically or otherwise as may be notified by the Registrar, inFORM GST APL-06.(3) The appeal and the memorandum of cross objections shall be signedin the manner specifiedin rule 26.(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter inFORM GST APL-02by the Registrar:Provided that where the certified copy of the decision or order is submitted within sevendays from the date of filing theFORM GST APL-05, the date of filing of the appeal shall be thedate of issue of provisional acknowledgement and where the said copy is submitted after sevendays, the date of filing of the appeal shall be the date of the submission of such copy.Explanation.– For the purposes of this rule, the appeal shall be treated as filed only when thefinal acknowledgement indicating the appeal number is issued.(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for everyone lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit

55involved or the amount of fine, fee or penalty determined in the order appealed against, subject tomaximum of twenty five thousand rupees.(6) There shall be no fee for application made before the Appellate Tribunal for rectificat ion oferrors referred to in sub-section (10) of section 112.111. Application to the Appellate Tribunal.-(1)An application to the Appellate Tribunalunder sub-section (3) of section 112 shall be made electronically or otherwise, inFORM GSTAPL-07, along with the relevant documents o n the commonpo rt a l.(2)  A certified copy of the decision or order appealed against shall be submitted within sevendays of filing the application under sub-rule (1) and an appeal number shall be generated by theRegistrar.112. Production of additional evidence before the Appellate Authority or the AppellateTribunal.-(1) The appellant shall not be allowed to produce before the  Appellate Authority orthe Appellate Tribunal any evidence, whether oral or documentary, other than the evidenceproduced by him during the course of the proceedings before the adjudicating authority or, as thecase may be, the Appellate Authority except in the following circumstances, namely:-(a)where the adjudicating authority or, as the case may be, the Appellate Authorityhas refused to admit evidence which ought to have been admitted; or(b)where the appellant was prevented by sufficient cause from producing theevidence which he was called upon to produce by the adjudicating authority or, asthe case may be, the Appellate Authority; or(c)where the appellant was prevented by sufficient cause from producing before theadjudicating authority or, as the case may be, the Appellate Authority anyevidence which is relevant to any ground of appeal; or(d)where the adjudicating authority or, as the case may be, the Appellate Authorityhas made the order appealed against without giving sufficient opportunity to theappellant to adduce evidence relevant to any ground of appeal.(2)No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or theAppellate Tribunal records in writ ing the reasons for its admissio n.(3)The Appellate Authority or the Appellate Tribunal shall not take any evidence producedunder sub-rule (1) unless the adjudicating authority or an officer authorised in this behalfby the said authority has been allowed a reasonable opportunity -(a)to examine the evidence or document or to cross-examine any witness producedby the appellant; or(b)to produce any evidence or any witness in rebuttal of the evidence produced bythe appellant under sub-rule (1).(4)Nothing contained in this rule shall affect the power of the Appellate Authority or theAppellate Tribunal to direct the production of any document, or the examination of anywitness, to enable it to dispose of the appeal.

56113. Order of Appellate Authority or Appellate Tribunal.-(1)TheAppellate Authorityshall, along with its order under sub-section (11) of section 107, issue a summary of the order inFORM GST APL-04clearly indicating the final amount of demand confirmed.(2)   The jurisdictional officer shall issue a statement inFORM GST APL-04clearlyindicating the final amount of demand confirmed by the Appellate Tribunal.114. Appeal to the High Court.- (1)An appeal to the High Court under sub-section (1) ofsection 117 shall be filed inFORM GST APL-08.(2) The grounds of appeal and the form of verification as contained inFORM GST APL-08shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.-The jurisdictional officer shall issue a statement in
FORM GST APL-04clearly indicating the final amount of demand confirmed by the High
Court or, as the case may be, the Supreme Court.116. Disqualification for misconduct of an authorised representative.-Where an authorisedrepresentative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section116 is found, upon an enquiry into the matter, guilty of misconduct in connection with anyproceedings under the Act, the Commissioner may, after providing him an opportunity of beingheard, disqualify him from appearing as an authorised representative.Chapter XIV
Transitional Provisions
117.  Tax or duty credit carried forward under any existing law or on goods held in stock
on the appointed day.-(1) Every registered person entitled to take credit of input tax
under section 140 shall, within ninety days of the appointed day, submit a declaration
electronically inFORM GST TRAN-1, duly signed, on the common portal specifying
therein, separately, the amount of input tax credit to which he  is entit led under the
pro visio ns o f t he sa id sect io n:
Provided that the Co mmissio ner may, on the recommendat ions o f the Co uncil, extend the
period of ninety days by a further period not exceeding ninety days.
Provided that in the case of a claim under sub-section (1) of section 140, the application shall
specify separately—
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and
sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the ser ial number and value o f declarat ions in Forms C or F and cert ificat es in Forms
E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause
(i);

57 (2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under
each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) or sub-section (8) of section 140, specify separately the details of stock held on the
appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
det ails, namely:—
( i)            the name of the supplier, serial number and date of issue of the invoice by
the supplier or any document on the basis of which credit of input tax was admissible
under the existing law;
( ii)the description and value of the goods or services;
(iii)the quantity in case of goods and the unit or unit quantity code thereof;
(iv)the amount of eligible taxes and duties or, as the case may be, the value
added tax [or entry tax] charged by the supplier in respect of the goods or services;
and
(v)the date on which the receipt of goods or services is entered in the books
of account of the recipient.
(3) The amount of cred it specified  in the applicat ion inFORM GST TRAN-1 shall be credited
to the electronic credit  ledger of the applicant maintained inFORM GST PMT-2 on the
common portal.
(4)  (a) (i) A registered person, holding stock of goods which have suffered tax at the first point
of their sale in the State and the subsequent sales of which are not subject to tax in the State
availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed
to avail input tax credit on goods held in stock on the appointed day in respect of which he is not
in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of  sixty per cent. on such
goods which attract State tax at the rate of  nine per cent. or more and forty per cent. for other
goods of the State tax applicable on supply of such goods after the appointed date and shall be
credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirt y per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not wholly exempt from tax under the Mizoram Value Added Tax Act, 2005.

58 (ii) the document for procurement of such goods is available with the registered person.
(iii) the registered person availing of this scheme and having furnished the details of stock held
by him in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a
statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the
scheme is in operation indicating therein the details of supplies of such goods effected during the
tax period;
(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant
maintained in FORM GST PMT-2 on the Co mmo n Portal.
(v) the stock of goods on which the credit is availed is so stored that it can be easily identified by
the registered person.
118.Declaration to be made under clause (c) of sub-section (11) of section 142.-Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within a period of ninety days of the appointed day, submit a declaration electronically inFORM
GST TRAN-1furnishing the proportion of supply on which Value Added Tax or service tax has
been paid before the appointed day but the supply is made after the appointed day, and the Input
Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions
of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs,
semi-finished goods or finished goods,as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety
days of the appointed day, submit details of such goods sent on approval inFORM GST TRAN-
1.
121.  Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117
may be verified and proceedings under section 73 or, as the case may be, section 74 shall be
initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Ant i-Profiteering
122.  Constitution of the Authority.-The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central
tax or have held an equivalent post under the existing law,
to be nominated by the Council.

59 123.  Constitution of the Standing Committee and Screening Committees.-(1) The Co uncil
may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of
the State Government and Central Government as may be nominated by it .
(2)  A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124.  Appointment, salary, allowances and other terms and conditions of service of the
Chairman and Members of the Authority:-(1)  The Chairman and Members of the
Authority shall be appo inted by the Central Government on the reco mmendat ions o f a Selection
Committee to be constituted for the purpose by the Council
(2)The Chairmanshall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer holding
posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be
paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3)  The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are admissible to a Government of India
officer holding Group ‘A’ post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he
shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4)  The Chairman shall ho ld office for a term o f two years fro m the date on which he
ent ers upon his office, or unt il he at tains the age of sixt y- five years, whichever is
earlier and shall be eligible for reappointment:
Provided t hat person shall not be selected as the Chairman, if he has
attained the age of sixty-two years.
(5)  The Technical Member of the Authority shall hold office for a term of two years
from the date on which he enters upon his office, or until he attains the age of
sixt y-five years, whichever is earlier and shall be eligible for reappoint ment:
Provided that person shall not be selected as a Technical Member if he has
attained the age of sixty-two years.
125.  Secretary to the Authority.-The Additional Director General of Safeguards under the
Board shall be the Secretary to the Authority.
126.  Power to determine the methodology and procedure.- The Authority may determine
the methodology and procedure for determination as to whether the reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit has been passed on by the registered
person to the recipient by way of commensurate reduction in prices.
127.  Duties of the Authority.- It shall be the duty of the Authority,-

60 ( i)to determine whether any reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the recipient by
way of commensurate reduction in prices;
(ii)     to identify the registered person who has not passed on the benefit of reduction
 in rate of tax on supply of goods or services or the benefit of input tax credit to
 the recipient by way of commensurate reduction in prices;
(iii)     to order,
(a)reduction in prices;
(b)return to the recipient, an amount equivalent to the amount not passed on
by way of commensurate reduction in prices along with interest at the rate
of eighteen per cent. from the date of collection of higher amount till the
date of return of such amount or recovery of the amount not returned, as
the case may be, in case the eligible person does not claim return of the
amount or is not identifiable, and depositing the same in the Fund
referred to in section 57;
(c)imposition of penalty as specified in the Act; and
(d)cancellation of registration under the Act.
128.  Examination of application by the Standing Committee and Screening Committee.-
(1) The Standing Committee shall, within a period of two months from the date of receipt of a
written application, in such form and manner as may be specified by it, from an interested party
or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence
provided in the application to determine whether there isprima-facie evidence to support the
claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or
services or the benefit of input tax credit has not been passed on to the recipient by way of
commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the
State level Screening Committee and the Screening Committee shall, upon being satisfied that
the supplier has contravened the provisions of section 171, forward the application with its
recommendations to the Standing Committee for further action.
129.  Initiation and conduct of proceedings.-(1)Where the Standing Committee is sat isfied
that there is aprima-facie evidence to show that the supplier has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, it shall refer the matter to Director
General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence
necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the recipient by way o f
commensurate reduction in prices.
(3)   The Director General of Safeguards shall, before initiation of investigation, issue a notice to
the interested parties containing,inter alia,information on the fo llowing, namely:-

61 (a)the description of the goods or services in respect of which the proceedings have
been initiated;
(b)summary of statement of facts on which the allegations are based; and
(c)the t ime limit allowed to the interest ed parties and other persons who  may have
information related to the proceedings for furnishing their reply.
(4)  The Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one
interested party to the other interested parties, participating in the proceedings.
(6)  The Director General of Safeguards shall complete the investigation within a period of three
months of receipt of reference from the Standing Committee or within such extended period not
exceeding a further period of three months for reasons to be recorded in writing as allowed by the
Standing Committee and, upon completion of the investigation, furnish to the Authority a report
of its findings, along with the relevant records.
130.  Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3)
and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to
Information Act, 2005 (22 of 2005), shall applymutatis mutandis to the disclosure of any
information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party
providing such information, the said information cannot be summarised, such party may submit
to the Director General of Safeguards a statement of reasons as to why summarisation is not
possible.
131.  Cooperation with other agencies or statutory authorities.-Where the Director General
of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in
discharge of his duties.
132.  Power to summon persons to give evidence and produce documents.- (1)The Director
General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the
proper officer to exercise power to summon any person whose attendance he considers necessary
either to give evidence or to produce a document or any other thing under section 70 and shall
have power in any inquiry in the same manner, as provided in the case of a civil court under the
provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings
within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133.Order of the Authority.-(1) The Authority shall, within a period of three months from
the date of receipt of the report from the Director General of Safeguards determine whether a
registered person has passed on the benefit of reduction in rate of tax on the supply of goods or

62 services or the benefit of input tax credit to the recipient by way of commensurate reduction in
prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where
any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, the Authority may order -
(a)reduction in prices;
(b)return to the recipient, an amount equivalent to the amount not passed on by way o f
commensurate reduction in prices along with interest at the rate of eighteen per cent. from
the date of collection of higher amount till the date of return of such amount or recovery of
the amount including interest not returned, as the case may be, in case the eligible person
does not claim return of the amount or is not identifiable, and depositing the same in the
Fund referred to in section 57;
(c)imposition of penalty as specified under the Act; and
(d)cancellation of registration under the Act.
134.  Decision to be taken by the majority.-If the Members of the Authority differ in opinion
on any point, the point shall be decided according to the opinion of the majority.
135.  Compliance by the registered person.-Any order passed  by the Authorit y under these
rules shall be immediately co mplied wit h by the reg istered person failing which act ion shall be
initiated to recover the amount in accordance with the provisions of the Integrated Goods and
Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and
Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case
may be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax
or Union territory tax to monitor implementation of the order passed by it.
137.  Tenure of Authority.-The Authority shall cease to exist after the expiry of two years
fro m the date on which the Chairman enters upon his o ffice unless t he Co uncil reco mmends
otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Aut horit y” means the National Ant i-profiteering Authorit y const ituted under rule
122;(b) “Committee” means the Standing Committee on Anti-profiteering constituted by theCouncil in terms of sub-rule (1) of rule 123 of these rules;(c) “interested party” includes-
a.suppliers of goods or services under the proceedings; and
b.recipients of goods or services under the proceedings;

63(d) “Screening Committee” means the State level Screening Committee constituted interms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.-Till such time as an E-way bill system is developed and approved by the
Council, the Government may, by notification, specify the documents that the person in charge of
a conveyance carrying any consignment of goods shall carry while the goods are in movement or
in transit storage.

64 Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made underSection 18 (1)(a)Section 18 (1)(b)Section 18 (1)(c)Section 18 (1)(d)1.  GSTIN2.   Legal name3.   Trade name, if any4.  Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a)  and  section 18 (1)(c))]5.  Date of grant of voluntary registration
[For claim made under sect ion 18 (1)(b)]6.  Date on which goods or services becomes taxable
[For claim made under sect ion 18 (1)(d)]

65 7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
*In case it is not
feasible to ident ify invo ice, the principle of first-in-first out may be followed. Sr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplierInvoice *Descr ipt io n
of inputs
held in stock,
inputs
contained in
semi-finished
or finished
goods held in
stockUnit
Quanti
ty
Code
(UQC)Quant
ityValue
(As adjusted
by debit
note/credit
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT Tax  Integrat
ed TaxCess123456789101112137 (a) Inputs held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock

66 8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
* In case it is not
feasible to ident ify invo ice, principle of first  in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of
invoiceSr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplierInvoice */
Bill of
entryDescription of
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
stock, capital
goodsUnit
Quantity
Code
(UQC)Qty Value*
*
(As
adjuste
d by
debit
note/cre
d it
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT TaxInteg
rated
TaxCess123456789101112138 (a) Inputs held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (c) Capital goods in stock

67 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
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
e) Attachment (option for uploading certificate)
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 there fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date  ---  dd/mm/yyyy

68 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 transferor2.Legal name of transferor3.Trade name, if any4.  GSTIN of transferee5.Legal name of transferee6.  Trade name, if any7. Details of ITC to be transferred
TaxAmount of matched
ITC availableAmount of matched ITC to be
transferred123Central
TaxState TaxUT TaxIntegrated

69 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 fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date  ---  dd/mm/yyyy TaxCess

70 Form GST ITC -03
[See rule 44(4)]
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
1.  GSTIN2.  Legal name3. Trade name, if any4(a). Details of application filed to opt for
co mpo sit io n sc he me
[ applicable only for section 18 (4)](i) Application reference number
(ARN)(ii) Dat e of filing4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax
credit is required to be paid under section 18(4).
Sr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplier*Invoice
/Bill of
entryDescription of
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
stock and
capital goodsUnit
Quant it
y
Code
(UQC)Qty Value*
*
(As
adjuste
d by
debit
note/cre
d it
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT
TaxIntegrat
ed TaxCess123456789101112135 (a) Inputs held in stock (where invoice is available)

71* (1) In case, it is
not feasible to
ident ify invo ice,
the principle o f
first in first out
may be followed.
   (2)  If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of
invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No. Descr ipt io nTax
payablePaid through
Cash/ Credit
LedgerDebit
entry
no.Amount of ITC paid
standardCentral TaxState Tax  UT Tax  Integrated
TaxCess123456789101.Central TaxCash LedgerCredit Ledger2.State TaxCash LedgerCredit Ledger3.UT TaxCash Ledger5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (c) Capital goods held in stock (where invoice available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (e) Capital goods held in stock (where invoice not available)

72 Credit Ledger4.Integrated TaxCash LedgerCredit Ledger5.CESSCash LedgerCredit Ledger7. 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 fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date -  dd/mm/yyyy

73 Form GST ITC-04
[See rule – 45(3)]
Details of goods/capital goods sent to job worker and received back
1.GSTIN -
2.(a) Legal name -
           (b) Trade name, if any –
3.  Period:Quarter -Year -
4.  Details of inputs/capital goods sent for job-workGSTIN/ State in case ofunregistered
job-workerChallan
no.Challan
dateDescr ipt io n
of goodsUQC Quant
ityTaxable
valueType of
goods
(Inputs/
capital
goods)Rate of tax (%)Centr
al taxState/ UT
taxIntegrated
taxCess123456789101112

74 5.  Details of inputs/capital goods received back from job worker or sent out from business place of job-workGSTIN /State of job
worker if
unregisteredReceived
back/sent out  to
another job
worker/
supplied from
premises of job
workerOriginal
challan No.Original
challan
dateChallan det ails if sent to
another job workerInvo ice det ails in
case supplied from
premises of job
workerDescription  UQC  Quantity Taxable
valueNo. Date  GSTIN/ State ifjob workerunregisteredNo. Date12345 6789101112136. Verification
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed therefro m.
                                           Signature
Place                              Name of Authorised Signatory ….……………………
Date                                                        Designation /Status……………………………………

75 Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
1.(a) Legal na me(b) Trade Name, if any(c) PAN(d) Aadhaar (applicable in case ofproprietorship concerns only)2.Type of enr olmentTransporter                 Godown owner /operator                       Warehouse owner /operator
 Cold storage owner /operator 3.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 LiabilityPartnership(xiv) Foreign Company Registered (in India)
(xv)  Others (Please sp ecif y)
4.Name of the StateDistrict5.Jurisdiction detailCentreState6.Date of commencement of business7.Particulars of  Principal Place of Business(a)AddressBuilding No./Flat No.Floor No.Name of thePremises/BuildingRoad/StreetCity/Town/Locality/VillageDistrictTaluka/Block

76 StatePIN CodeLatitudeLongitude(b)Contact InformationOffice Email Addr essOffice Telep hone nu mb er  STDMobile Nu mber
Office Fax NumberSTD(c)Nature of premisesOwnLeasedRentedConsentSha redOthers (specify)(d)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Warehous e/Dep ot
Godown
Retail Bus inessOffice/ Sale Office
Cold Storage
Transport servicesOthers (Specify)
8.Details of additionalplace ofbusinessAdd for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]9.Details of Bank Accounts (s)Total number of Bank Accounts maintained b y the applicant for conducting business
(Upto 10 Bank Accounts to be reported)Details of Bank Account 1
Account NumberType of AccountIFSCBank NameBranch AddressTo be auto-populated (Edit mode)    Note – Add more accounts ------
10.Details of Proprietor/allPartners/Karta/Managing Dir ectors and whole time Dir ector/Members ofManaging Committee of Associations/Board of Trustees etc.ParticularsFirst NameMiddle Name Last NameNamePhotoName of FatherDate of BirthDD/MM/YYYYGender

77 11.Details of Aut horised SignatoryParticularsFirst NameMiddle Name Last NameNamePhotoName of FatherDate of BirthDD/MM/YYYYGenderMobile Nu mberEmail addressTelephone No. withSTDDesignation /StatusDirector IdentificationNumber (if any)PANAadhaar NumberAr e you a citizen ofIndia?Yes / NoPassport No.  (in case offoreigners)Resident ial Address in IndiaBuilding No/Flat NoFloor NoMobile Nu mberEmail addressTelephone No. with STDDesignation /StatusDirector Identification Number (ifany)PANAadhaar NumberAr e you a citizen of India?Yes / NoPassport No.  (in case offoreigners)Residential AddressBuilding No/Flat NoFloor NoName of the Premises/BuildingRoad/StreetCity/Town/Locality/VillageDistrictBlock/TalukaStatePIN CodeCountry (in case of for eigner only)ZIP code

78 Name of the Premises/BuildingRoad/StreetBlock/TalukaCity/Town/Locality/VillageDistrictStatePIN Code12.ConsentI on behalf of the holder of Aadhaar number giveconsent 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.13. List of documents uploaded
(Identity and address proof)
14.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 -

79 Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or servicesYearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.(a)Aggr egate Turnover in the preceding Financial Year(b)Aggregate Turnover - April to June, 20174. Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6
  (Amount in Rs. for all Tables)GSTIN/UINInvoice detailsRateTaxablevalueAmountPlace of Supply(Name of
State/UT)No.DateValueIntegrated TaxCentral TaxState / UT TaxCess12345678910114A.    Supplies other than those   (i) attracting reverse charge and (ii) supplies made through e-commerce operator

80 4B.   Supplies attracting tax on reverse charge basis4C.    Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)GSTIN of e-commerce operator5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakhPlace of Supply(State/UT)Invoice detailsRateTaxableValueAmountNo.DateValueIntegrated TaxCess123456785A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5B. Supplies ma de thr ou gh e-commer ce op erator attracting T CS (op erator wis e, rate wis e)GSTIN of e-commerce operator6. Zero rated supplies and Deemed ExportsGSTIN of recipientInvoice detailsShipping bill/ Billof exportIntegrated TaxNo.DateValueNo.DateRateTaxable valueAmt.1234567896A. Exports

81 6B. Supplies made to SEZ unit or SEZ Developer6C. Deemed exports7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
Rate of taxTotal Taxable valueAmountIntegrated TaxCentral TaxState Tax/UT TaxCess1234567A. Intra-State supplies7A (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 operator7B.  Inter-State Supplies  where invoice value is upto Rs 2.5 Lakh[Rate wise]7B (1). Place of  Supply (Name of  State)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

82 8. Nil rated, exempted and non GST outward supplies
Descr ipt io nNil RatedSuppliesExempted
(Other than Nil rated/non-GST supply)Non-GST supplies12348A. Inter-State supplies to registered persons8B. Intra- State supplies to registered persons8C. Inter-State supplies to unregistered persons8D. Intra-State supplies to unregistered persons9. 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 originaldocumentRevised details of document or details of originalDebit/Credit Notes or refund vouchersRateTaxableValueAmountPlace ofsupplyGSTIN  Inv. No.Inv.
DateGSTIN InvoiceShipping billValueIntegrated TaxCentralTaxState/ UTTaxCessNo DateNo.Date123456789101112131415169A. If  the invoice/Shipping bill details furnished earlier were incorrect9B. Debit Notes/Credit Notes/Refund voucher [original]

839C. 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 taxTotal Taxable valueAmountIntegrated TaxCentralTaxState/UT TaxUT TaxCess123456Tax 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 op erator10B.  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 op erator

84 11.Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax
period
RateGross AdvanceReceived/adjustedPlace of supply(Name of State /UT)AmountIntegratedCentral TaxState/UT TaxCess1234567I   Information for the current tax period11A.     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 711B (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]MonthAmendment relating to information furnished in S. No.(select)11A(1)11A(2)11B(1)11B(2)12. HSN-wise summary of outward suppliesSr. No.HSNDescription(Optional ifHSN isprovided)UQCTotalQuantityTotal valueTotal TaxableValueAmountIntegratedTaxCentral TaxState/UT TaxCess1234567891011

85 13. Documents issued during the tax period
Sr.  No.Nature of docu mentSr. No.Total numberCancelledNet issuedFromTo12345671Invoices for outward supply2Invoices for inward supply from unregistered person3Revised Invoice4Debit Note5Credit Note6Receipt voucher7Payment Vouch er8Refund voucher9Deliver y Challan for job work10Deliver y Challan for supply on approval11Delivery Challan in case of liquid gas12Delivery Challan in cases other than by way of supply(excluding at S no. 9 to 11)Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been co ncealed there fro m and in case o f any reduct ion in output tax liabilit y the benefit thereof has been/will be passed on to the
recipient of supply.

86   Signatures
Place                                                               Name of Authorised Signatory ….……………………
Date                                                               Designation /Status……………………………………
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 10th
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. 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:

87 ( 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 int er-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 info rmat io n relat ing to B to B supplies sho uld:
(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
(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

88 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 upto Rs 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.

89 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;
Wh ile  furnishing info rmat io n t he origina l debit  note/ cr ed it  note, t he det ails o f invo ice sha ll be  me nt io ned in t he first
three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be
me nt io ned in t he first t hree co lumns o f t his 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 amend ment.
14.Table 10 is similar to Table 9 but captures amendment information relat ed 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 upto Rs. 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 upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.

90 Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.  Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered
in Table No. 4GSTIN/UINInvo ice det ailsRateTaxablevalueAmountPlace of Supply(Name of
State/UT)No.DateValueIntegrated TaxCentral TaxState / UTTaxCess12345678910113A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3B. Supplies attracting reverse charge (From table 4A of GSTR-2)4. Zero
rated supplies made to SEZ and deemed exports

91GSTIN of recipientInvo ice det ailsIntegrated TaxNo.DateValueRateTaxable valueTax amount12345674A.   Supplies made to SEZ unit or SEZ Developer4B.   Deemed exports5.Debit notes, credit notes (including amendments thereof) issued during current periodDetails of originaldocumentRevised details of document or detailsof original Debit / Credit NoteRateTaxablevaluePlace ofsupply
(Name of
State/UT)Amount of taxGSTINNo.  Date GSTIN No. DateValueIntegrated TaxCentralTaxState / UTTaxCess1234567891011121314Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed t herefro m and in case of any reduction in output tax liabilit y the benefit thereof has been/will be passed o n to t he
recipient of supply.

92   Signatures
Place                                                               Name of Authorised Signatory ….……………………
Date                                                               Designation /Status……………………………………

93 Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or servicesYearMonth1.GSTIN2.(a)Legal name of the registered personAuto populated(b)Trade name, if anyAuto populated3.Inward supplies received from a registered person other than the supplies attracting reverse charge
   (Amount in Rs. for all Tables)
GSTIN
of
supplierInvoice details  RateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)Whether input orinput service/
Capital goods (incl
plant and
mach in er y)/
Ineligible for  ITCAmount of ITC availableIntegratedTaxCentralTaxState/
UT TaxCessNoDateValueIntegratedtaxCentral
TaxState/
UT TaxCESS12 3456789101112131415 16

94 4. Inward supplies on which tax is to be paid on reverse charge
GSTIN
of supplierInvoice detailsRateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)Whether input orinput service/
Capital goods
(incl. plant and
mach in er y)/
Ineligible for  ITCAmount of ITC availableIntegratedTaxCentralTaxState/
UT TaxCessNoDateValueIntegratedtaxCentral
TaxState/
UT
TaxCESS12 3456789101112131415 164A. Inward supplies received from a registered supplier (attracting  reverse charge)4B. Inward supplies received from an unregistered supplier4C. Import of service

95 5.Inputs/Capital goods received from Overseas or from SEZ units on a Bill of EntryGSTIN ofsupplierDetails of bill of entryRateTaxablevalueAmountWhether input /Capital goods(incl.
plant and machinery)/
Ineligible for ITCAmount of ITC availableNo.Date ValueIntegratedTaxCessIntegrated TaxCess12345678910115A.  Imports5B.   Received from SEZ   Port code +No of BE=13 digits
Assessable ValueDetails of originalinvoice /Bill of entry
NoRevised details of invoice  RateTaxablevalueAmountPlace ofsupplyWhetherinput or
input
service/
Capital
goods/
Ineligible
for ITC)Amount of ITC availableIntegratedTaxCentral
TaxState/UT
TaxCessGSTINNo.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess

96 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]
7.Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
DescriptionValue of supplies received fromComposition taxable personExempt supplyNil Rated supplyNon GST supply123457A.   Inter-State supplies12 3456789101112131415161718196A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If details furnished ea rlierwere incorrect6B. Supplies by way of import of goodsor goods received from SEZ[Infor mation furnished in Table 5 of earlier returns]-If details furnished earlier wer eincorrect6C. Debit Notes/Credit Notes [original]6D. Debit Notes/ Credit Notes [a mendment of debit notes/cr edit notes furnished in earlier tax periods]

97 7B.   Intra-state supplies8.ISD credit received
GSTIN of ISDISD Document DetailsISD Credit receivedAmount of eligible ITCNo.DateIntegratedTaxCentralTaxState/
UT TaxCessIntegratedTaxCentralTaxState/UTTaxCess12345678910118A. ISD Invoice8B. ISD Credit Note9.TDS and TCS Credit receivedGSTIN of Deductor /GSTIN of e-Commerce
OperatorGross Value  Sales Return       Net ValueAmountIntegrated TaxCentral TaxState Tax /UT Tax12345679A.      TDS

98 9B.      TCS10.  Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supplyRateGross AdvancePaidPlace of supply(Name of State/UT)AmountIntegrated TaxCentral TaxState/UT TaxCess1234567(I)Informatio n for the current mo nth10A.     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]MonthAmendment relating to information furnished in S. No.(select)10A(1)10A(2)10(B1)10B(2)

99 11.  Input Tax Credit Reversal / ReclaimDescription for reversal of ITCTo be added to or reducedfrom output liabilityAmount of ITCIntegratedTaxCentralTaxState/UTTaxCESS123456A.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 r educed(g)On account of amount paid subsequent to reversal of ITCTo be r educed(h)Any other liabilit y (Specify)……B.Amendme nt of informatio n furnis hedin Table No 11 at S. No A in an earlier returnAmendment is in respect of infor mation furnished in the MonthSpecify the infor mation you wish to amend (Drop down)12.Addition and reduction of amount in output tax for mismatch and other reasonsDescriptionAdd to or reducefrom output liabilityAmountIntegrated TaxCentralTaxState /UT TaxCESS123456(a)  ITC claimed on mismatched/duplication of invoices/debit notesAdd(b)Tax liability on mismatched cr editnotesAdd(c)Reclaim on account of rectification of mismatched invoices/debit notesReduce(d)Reclaim on account of rectification of mismatched credit noteReduce

100 (e)  Negative tax liability from previous tax periodsReduce(f)Taxpaid on advance in earlier tax periods and adjusted with tax on suppliesmade in current tax periodReduce

101 13. HSN summary of inward suppliesSr. No.HSNDescription(Optional
if HSN is
furnished)UQCTotalQuantityTotal valueTotalTaxableValueAmountIntegrated TaxCentral TaxState/UT TaxCess1234567891011Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed therefro m
        Signatures………………………………
Place:        Name of Authorised Signatory ….……………………
Date:        Designation /Status……………………………………
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

102 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 auto-populated 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;

103 (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 pro vide for Bill of Entry information including six digits port code and seven digits bill of entry number.
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.

104 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 GSTR-3 of the immediately preceding tax period.
14.Reporting criteria of HSN will be same as reported in GSTR-1.

105 FORM GSTR-2A
[See rule 60(1)]Details of auto drafted supplies(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if anyPART A3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
Invo ice det ailsRate  Taxable valueAmount of taxPlace of supply

106 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN
of supplierInvoice detailsRate  Taxable valueAmount of taxPlace of supply
(Name of
State/UT)No.DateValueIntegrated TaxCentral
TaxState/
UT TaxCess1234567891011of supplier(Name of State/UT)No.DateValueInt egrated taxCentral
TaxState/
UT TaxCess1234567891011Details of original docu mentRevised details of document or
details of original Debit / Credit noteRateTaxablevalueAmount of taxPlace ofsupply
(Name of
State/UT)GSTINNo. Date  GSTIN No. DateValueIntegrated TaxCentralTaxState/UT TaxCess

107 5. Debit / Credit notes (including amendments thereof) received during current tax period
PART B6.  ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document det ailsITC amount involvedNo.DateIntegrated TaxCentral TaxState/
UT TaxCess1234567ISD Invoice –eligible ITCISD Invoice –ineligible ITCISD Creditnote –eligible ITCISD Credit note –ineligible ITCPART- C7.  TDS and TCS Credit (including amendments thereof) received1234567891011121314

108GSTIN of Deductor /GSTIN of e-Commerce
OperatorAmountreceived /
Gross ValueSales ReturnNet ValueAmountIntegrated TaxCentral TaxState Tax /UT Tax12345677A.      TDS7B.      TCS

109 Form GSTR-3
[See rule 61(1)]
Monthly return
YearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated                                                   Part-A (To be auto populated)   (
Amount in Rs. for all Tables)
3.    TurnoverSr. No.Type of TurnoverAmount123( 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

110 (vii)Non-GST supplyTotal4.Outward supplies
      4.1 Inter-State supplies (Net Supply for the month)
RateTaxable ValueAmount of TaxIntegrated TaxCESS1234A.Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]B.Supplies attracting  reverse charge-Tax payable by recipient of supplyC.Zero rated supply ma de wit h payment of Integrated TaxD.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

111 4.2   Intra-State supplies (Net supply for the month)
RateTaxable ValueAmount of TaxCentral TaxState /UT TaxCess12345A.Taxable supplies (ot her tha n r evers e cha rge) [Tax Rate wis e]B.Supplies attracting  reverse charge- Tax payable by the recipient of supplyC.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 operator4.3 Tax effect of amendments made in respect of outward supplies
RateNet differential valueAmount of TaxInt egrated taxCentral TaxState/UT  TaxCess123456(I)Int er-State suppliesA     Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]

112 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 suppliesA     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 TCS5.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 taxTaxable ValueAmount of taxIntegrated TaxCentral TaxState/UT taxCESS123456(I)     Inter-State inward supplies [Rate Wise](II)   Intra-State inward supplies  [Rate Wise]

113 5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of taxDifferential TaxableValueAmount of taxIntegrated TaxCentral TaxState/UT TaxCESS123456(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]DescriptionTaxablevalueAmount of taxAmount of ITCIntegratedTaxCentralTaxState/UT TaxCESSIntegrated TaxCentralTaxState/UT TaxCESS12345678910(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

114 7.   Addition and reduction of amount in output tax for mismatch and other reasonsDescriptionAdd to or reducefrom output
liabilityAmountInt egrated taxCentral  taxState /UT taxCESS123456(a)  ITC claimed on mismatched/duplication of invoices/debit notesAdd(b)Tax liability on mismatched  credit notesAdd(c)Reclaim on rectification of mismatched invoices/Debit NotesReduce(d)Reclaim on rectification of mismatch credit noteReduce(e)  Negative tax liability from previous tax periodsReduce(f)Tax paid on advance in earlier tax periods and adjusted with tax onsupplies made in current tax periodReduce(g)  Input Tax credit reversal/reclaimAdd/Reduce8. Total tax liability
Rate of TaxTaxable valueAmount of taxInt egrated taxCentral taxState/UT TaxCESS123456(II) On account of amendments made (of the details furnished in earlier tax periods)(a)   Inputs(b)  Input services(c)  Capital goods

115 8A. On outward supplies8B. On inward supplies attracting reverse charge8C. On account of Input Tax Credit Reversal/reclaim8D. On account of mismatch/ rectification /other reasons9. Credit of TDS and TCS
AmountInt egrated taxCentral taxState/ UT Tax1234(a)TDS(b)TCS10.     Interest liability (Interest as on ...............)
On account ofOutputliability on
mismatchITC claimedon mismatchedinvoiceOn accountof other ITC
reversalUndu e excessclaims or excessreduction
[refer sec 50(3)]Credit of interest onrectification of
mismatchInt er estliabilitycarryforwardDelay inpayment of
taxTotal int erestliability123456789

116 (a)Integrated Tax(b) Central Tax(c) State/UT Tax(d) Cess11. Late Fee
On account ofCentral TaxState/UT tax123Late feePart B  12. Tax payable and paid
DescriptionTax payablePaid incashPaid through IT CTax PaidIntegrated TaxCentral TaxState/UT TaxCess12345678(a)Integrated Tax(b)Central Tax

117 (c)State/UT Tax(d)Cess13. Interest, Late Fee and any other amount (other than tax) payable and paid
DescriptionAmount payableAmount Paid123(I)Int erest on account of(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax(d)    CessII Late fee(a)    Central tax(b)    State/UT tax14.  Refund claimed from Electronic cash ledger
DescriptionTaxInt er estPenaltyFeeOtherDebit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax

118 (d)    CessBank Account Details (Drop Down)15. Debit entries in electronic cash/Credit ledger for tax/interest payment [tobe populated after payment of tax and submissions of return]
DescriptionTax paid incashTax paid  through IT CInt er estLate feeInt egrated taxCentral TaxState/UT TaxCess12345678(a)Int egrated 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……………………………………

119 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 t ax 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 complet e liabilit y will not be treated as valid ret urn.
12.If taxpayer has filed a return which was not valid earlier and later on, he int ends to discharge t he remaining liabilit y, then he has to file t he
Part B of GSTR-3 again.

120 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.

121 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  mat er ial available with t his office. Please note that in addit io n to t ax so assessed, yo u 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 ---

122 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 formGSTR-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 liabilit y
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.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Signature
Na me
Designation

123 FORM GSTR-3B
 [See rule 61(5)]YearMonth1.GSTIN2.Legal name of the registered personAuto Populated3.1         Details of Outward Supplies and inward supplies liable to reverse chargeNature of SuppliesTotal Taxable valueIntegrated TaxCentral TaxState/UT TaxCess123456(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 supplies3.2Of the supplies shown in 3.1 (a)  above, details of inter-State supplies made to unregistered persons, composition
taxable persons and UIN holdersPlace of Supply(State/UT)Total Taxable valueAmount of Integrated Tax1234Supplies  made to Unregistered
PersonsSupplies  made to Composition
Taxable PersonsSupplies made to UIN holders4. Eligible ITCDetailsIntegrated TaxCentral TaxState/UT TaxCess12345(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 secti on 17(5)(2) Others

124 5.Values of exempt, nil-rated and non-GST  inward suppliesNature of suppliesInter-State suppliesIntra-State supplies123From a supplier under composition scheme, Exempt and Nil rated supplyNon GST supply6.1Payment of taxDescriptionTaxpayablePaid through ITCTax paidTDS./TCSTax/Cesspaid incashInterestLate FeeIntegratedTaxCentralTaxState/UTTaxCess12345678910Integrated TaxCentral TaxState/UT TaxCess6.2 TDS/TCS CreditDetailsIntegrated TaxCentral TaxState/UT Tax1234TDSTCSVerification (by Authorised signatory)
I hereby solemnly affirm and declare that the informat ion 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.

125 Form GSTR-4
       [See rule 62]
Quarterly return for registered person opting for composition levy
YearQuarter1.GSTIN2. (a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. (a)Aggr egate Turnover in the preceding Financial
Year(b)Aggregate Turnover - April to June, 20174.Inward supplies including supplies on which tax is to be paid on reverse charge
GSTINof
supplierInvoice details  RateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)No. Date ValueIntegratedTaxCentralTaxState/UT TaxCESS12345678910114A. 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 supplier4D. Import of service

126 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]
6.  Tax on outward supplies made (Net of advance and goods returned)
Rate of taxTurnoverComposition tax amountCentral TaxState/UT Tax12347.    Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No.
6
QuarterRateOriginal detailsRevised detailsTurnoverCentral TaxState/UTtaxTurnoverCentralTaxState/UTTax123456788.  Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supplyDetails of originalinvoiceRevised details of invoiceRateTaxablevalueAmountPlaceof
supply(Nameof
State/UT)GSTIN No.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess12 345 678 910111213145A.    Supplies [Information furnished in Table 4 of earlier returns]-If details furnis hed earlier wer eincorrect5B.    Debit Notes/Credit Notes [original)]5C.   Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

127 RateGrossAdvance
PaidPlace of supply(Name of State/UT)AmountIntegratedTaxCentralTaxState/ UT TaxCess1234567(I)Information for the current quarter8A.     Advance amount paid for reversecharge supplies in the tax period (tax amount to be added tooutput tax liability)8A (1).   Intra-State supplies (Rate Wise)8A (2).   Inter-Sta te Supplies (Rate Wise)8B.   Advance amount on which tax was paid in earlier period butinvoice has been received in the currentperiod [ reflected in Table 4 above]                     (tax amount to be reduced from output tax liability)8B (1).  Intra-Sta te Supplies (Rate Wise)8B (2).  Intra-Sta te Supplies (Rate Wise)II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year QuarterAmendment relating to information furnishedin S. No.(select)8A(1)8A(2)8B(1)8B(2)9.TDS Credit receivedGSTIN of Dedu ctor  Gross ValueAmountCentral TaxState/UT Tax123410. Tax payable and paid
DescriptionTax amount payablePay tax amount123(a)IntegratedTax(b)Central Tax

128(c)State/UTTax(d)Cess11. Interest, Late Fee payable and paid
DescriptionAmount payableAmount Paid123(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 tax12.  Refund claimed from Electronic cash ledger
DescriptionTax  Int erest  Penalty  Fee  Other Debit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax(d)    CessBank Account Details (Drop Down)13. Debit entries in cash ledger for tax /interest payment
[tobe populated after payment of tax and submissions of return]
DescriptionTax paid in cashInt er estLate fee1234(a)Integratedtax(b) Central Tax(c) State/UT

129 Tax(d) CessVerification
I hereby solemnly affirm and declare that the informat ion 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
in fo r mat io n  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
in fo r mat io n  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.

130 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-
w is e .  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 revisio n o f a debit  note/ cr ed it note, t he det ails o f orig ina l 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 t he 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.

131 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)YearQuarter1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. Inward supplies received from registered person including supplies attracting
reverse chargeGSTINofsupplierInvoice detailsRateTaxablevalueAmount of taxPlace ofsupply(Name ofState/UT)No.DateValueIntegratedTaxCentralTaxState/UT TaxCess12345678910113A.    Inward supplies received from a registered supplier (other than supplies attracting reversecharge)   3B.    Inward supplies received from a registered supplier (attracting  reverse charge)4.Debit notes/credit notes (including amendments thereof) received during current
periodDetails of originaldocumentRevised details ofdocument or details ofo rig ina l De bit  / Cred itNoteRateTaxablevalueAmount of taxPlace ofsupply(Name ofState/UT)

132 5.TDS Credit receivedGSTIN of deduct orGross valueAmount of taxCentral TaxState/UT Tax1234GSTINNo.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess1234567891011121314

133 Form GSTR-5
[See rule 63]
              Return for Non-resident taxable person
YearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated(c)  Validity period of registrationAuto Populated3. Inputs/Capital goods received from Overseas (Import of goods
 (Amount in Rs. for
all Tables)
Details of bill of entry
RateTaxable
valueAmountAmount of ITC availableNo.DateValue
Integrated TaxCess  Integrated TaxCess1234567894. Amendment in the details furnished in any earlier returnOriginaldetailsRevised detailsDifferentialITC (+/_)Bill of entryBill of entryRateTaxablevalueAmountAmount of ITCavailableNoDateNo DateValueIntegratedTaxCessIntegratedTaxCessIntegratedtaxCess12345678910111213

134 5. Taxable outward supplies made to registered persons (including UIN holders)GSTIN/UINInvoice detailsRateTaxablevalueAmountPlace ofSupply
(Name of
State/UT)No.DateValueIntegratedTaxCentralTaxState/UT
TaxCess12345678910116. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs2.5 lakhPlace ofSupply
(State/UT)Invoice detailsRateTaxableValueAmountNo.DateValueIntegrated TaxCess123456787.  Taxable supplies (net of debit notes and credit notes) to unregistered persons other
than the supplies mentioned at Table 6Rate of taxTotal TaxablevalueAmountIntegrated TaxCentral TaxState /UT TaxCess1234567A. Intra-State supply (Consolidated, rate wise)7B.  Inter-State Supplies  where the value of invoice is upto Rs 2.5 Lakh [Rate wise]Place of  Supply (Name ofState)8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]Details of originaldocumentRevised details ofdocu ment or
details of originalRateTaxableValueAmountPlace ofsupply

135 Debit/Credit NotesGSTINNo.DateGSTINNo. DateValueIntegratedTaxCentralTaxState /UT TaxCess12 3456789101112 1314 8A.   If  the invoice details furnished earlier were incorrect 8B.   Debit Notes/Credit Notes [original)] 8C.   Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]9.  Amendments to taxable outward supplies to unregistered persons furnished in returns for     Earlier tax periods in Table 7Rate of taxTotaltaxable
valueAmountIntegrated TaxCentral TaxState / UT TaxCess123456Taxperiod for which the details are beingrevised9A. Intra-Sta te Supplies [Rate wis e]9B.  Inter-State Supplies  [Rate wise]Place of  Supply (Name of  State)10. Total tax liability
Rate of TaxTaxable
valueAmount of taxIntegratedTaxCentralTaxState/UTTaxCESS12345610A.   On account of outward supply10B.   On account of differential ITC being negative in Table 411. Tax payable and paid

136 DescriptionTaxpayablePaid incashPaid through IT CTax PaidIntegratedtaxCess123456(a)IntegratedTax(b)Central Tax(c)State/UT Tax(d)Cess12. Interest, late fee and any other amount payable and paid
DescriptionAmount payableAmount paid123I Interest on account of(a) Int egrated tax(b)    Central Tax(c)    State/UTTax(d)    CessII Late fee on account of(a)    Central tax(b)    State / UTtax13.  Refund claimed from electronic cash ledger
DescriptionTax Int erest  PenaltyFeeOtherDebit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UTTax(d)    Cess

137 Bank Account Details (Drop Down)14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
DescriptionTax paid incashTax paid  through IT CInt er est  Late feeInt egrated taxCess123456(a)Int egratedtax(b)Central Tax(c)State/UTTax(d)CessVerification
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……………………………………

138 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.GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3.The details in GSTR-5 should be furnished by 20th
o f the month succeeding the relevant
tax period or within 7 days from the last date of the registration whichever is earlier.
4.Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5.Recipient to provide for Bill of Entry information including six digits port code
and seven digits bill of entry number.
6.Table 4 consists of amendment of import of goods which are declared in the returns of
earlier tax period.
7.Invoice-level information, rate-wise, pertaining to the tax period separately for
goods and services should be reported as under:
i.For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.For all inter-state B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invo ice level detail to  be provided in Table
6; 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
shall be filed in Table 7.
8.Table 8 consists of amendments in respect of -
i.B2B outward supplies declared in the previous tax period;
ii.“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in
the previous tax period; and

139 iii.Original Debit and credit note details and its amendments.
9.Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State
supplies          where invoice value is more than Rs 250000/-.
10.Table 10 consists of tax liability on account of outward supplies declared in the current
tax period and negat ive ITC o n account of amendment to import of goods in t he current
tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted
to the respective ledgers.
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 supplier-
2.(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 ofsupply
(State/UT)Rate oftaxTaxable valueIntegrated taxCess123455A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)MonthPlace ofsupply
(State/UT)Rate oftaxTaxable valueIntegrated taxCess

140 1234566.  Calculation of interest, penalty or any other amount
Sr. No.DescriptionAmount of  tax dueInt egrated taxCESS12341. Int er est2.  Others (Plea s e sp ecif y)Total7. Tax, interest, late fee and any other amount payable and paid
 Sr. No.DescriptionAmount payableDebit
entry no.Amount paidIntegratedtaxCESSIntegratedtaxCESS12345671.Tax Liability(based on Table
5 & 5A)2.Int er est (based onTable 6)3.Others (Plea s eSpecify)Verificat ion
I hereby solemnly affirm and declare that the informat ion given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
PlaceName of Authorised Signatory
….……………………
DateDesignation
/Status

141 Form GSTR-6
[See rule 65]
Return for input service distributorYearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.    Input tax credit received for distribution
(A
mount 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 4GSTIN of recipient/State, ifISD invoiceDistribution of ITC by ISDGSTINof
supplierInvoice detailsRateTaxablevalueAmount of TaxNo  Date ValueInt egrated taxCentralTaxState / UTTaxCESS12345678910DescriptionIntegratedtaxCentralTaxState / UTTaxCESS12345(a)Total  ITC available fordistribution(b)Amount of eligible ITC(c)Amount of ineligible ITC

142 recipient is unregisteredNo.DateInt egrated Tax  Central TaxState / UTTaxCESS12345675A.   Distribution of the amount of eligible ITC5B.   Distribution of the amount of ineligible ITC6.  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
DescriptionIntegratedtaxCentralTaxState/
UT TaxCess123457A.   Input tax credit mismatchOriginal detailsRevised detailsGSTINof
supplierNo.DateGSTINof
supplierInvoice/debit
note/credit note
detailsRateTaxablevalueAmount of TaxNoDateValueIntegratedtaxCentral
TaxState /
UT TaxCESS12 345 6789101112136A. Infor mation furnished in Table 3 in an earlier period was incorrect6B. Debit Notes/Credit Notes received [Original]6C. Debit Notes/Credit Notes [Amendments]

1437B.   Input tax credit reclaimed onrectification of mismatch    8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)GSTIN ofrecipientISD credit no.ISD invoiceInput tax distribution by ISDNo. DateNo.DateIntegratedTaxCentralTaxStateTaxCESS1234567898A.   Distribution of the amount of eligible ITC8B.   Distribution of the amount of ineligible ITC9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit distributionRe-distribution of input tax credit to the correct recipientGSTINof
origina l
recipientISD invoicedetailISD creditnoteGSTINof new
recipientISDinvoiceInput tax credit redistributedNo.Date NoDateNo.DateIntegratedTaxCentralTaxStateTaxCESS1234567891011129A.   Distribution of the amount of eligible ITC9B.   Distribution of the amount of ineligible ITC  10. Late Fee
On account ofCentral Tax  State / UT taxDebit Entry No.1234Late fee11.  Refund claimed from electronic cash ledger
DescriptionFeeOtherDebit Entry Nos.

144 1234(a)    Central Tax(b)    State/UTTaxBank Account Details (Drop Down)Verification
I hereby solemnly affirm and declare that the informat ion 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
……………………………
PlaceName of Authorised Signatory
….……………………
Date            Designation /Status……………………………………

145 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.

146 Form GSTR-6A
[See Rule 59(3) & 65]Details of supplies auto-drafted form(Auto-drafted from GSTR-1)YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3. Input tax credit received for distribution
                 (A
mount in Rs.
for all Tables)
4. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN
of
supplierInvoice detailsRateTaxablevalueAmount of TaxNo DateValueInt egrated taxCentral TaxState / UT TaxCess12345678910Details of originaldocumentRevised details of document or details of Debit / Credit NoteGSTIN ofsupplierNo.DateGSTINofsupplierNo.DateValueRateTaxablevalueAmount of taxIntegratedtaxCentralTaxState /UTTaxCess12345678910111213

147 Form GSTR-7
[See rule 66 (1)]
                                        Return for Tax Deducted at SourceYearMonth1.GSTIN2.(a) Legal name of the DeductorAuto Populated(b) Trade name, if anyAuto Populated3.Details of the tax deducted at source                                                                                                                                 (Amount  in  Rs.
for all Tables)
GSTIN
of
deducteeAmount paid to deductee onwhich tax  is deductedAmount of tax deduct ed at sourceIntegratedTaxCentral TaxState/UTTax123454. Amendments to details of tax deducted at source in respect of any earlier tax period
Original detailsRevised detailsMonthGSTIN ofdeducteeAmount paid todeductee on
which tax is
deductedGSTIN
of
deducteeAmount paid todeductee  on whichtax  is deductedAmount of tax deduct ed at sourceIntegratedTaxCentralTaxState/UTTax123456785. Tax deduction at source and paid
DescriptionAmount of tax deductedAmount paid123(a)Integrated Tax(b)Central Tax

148(c)State/UT Tax6. Interest, late Fee payable and paid
DescriptionAmount payableAmount paid123(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 tax7.  Refund claimed from electronic cash ledger
DescriptionTaxInt er estPenaltyFeeOtherDebit EntryNos.1234567(a)Integrated Tax(b)Central Tax(c)State/UT TaxBank 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]
DescriptionTax paid in cashInt er estLate fee1234(a)Integrated Tax(b) Central Tax(c) State/UT TaxVerification

149 I hereby solemnly affirm and declare that the informat ion 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.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.

150 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 deduct ed and accounted for in GSTR-7 –
7.Details of supplies Amount of tax deducted –
Signature
Na me
          Designation
          Office -Value on whichtax deductedAmount of T ax deduct ed at source (Rs.)Integrated TaxCentralTaxState /UTTax1234

151 Form GSTR - 8
[See rule 67(1)]
Statement for tax collection at sourceYearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. Details of supplies made through e-commerce operator
(Amount in Rs. for all
Tables)GSTINof  the
supplierDetails of supplies made which attract TCSAmount of tax collected at sourceGross value ofsupplies madeValue of
supplies
returnedNet a mount
liable for TCSIntegratedTaxCentral TaxState /UT Tax12345673A.  Supplies made to registered persons3B.  Supplies made to unregistered persons4.Amendments to details of supplies in respect of any earlier statementOriginal detailsRevised detailsMonthGSTINof
supplierGSTINof
supplierDetails of supplies made whichattract TCSAmount of tax collected at sourceGross valueof supplies
madeValue of
supply
returnedNet
amountliable forTCSIntegratedTaxCentralTaxState/UTTax1234567894A.  Supplies made to registered persons4B.  Supplies made to unregistered persons5.  Details of interest
On account ofAmountAmount of interest

152indefaultIntegratedTaxCentralTaxState /UTTax12345Late payment of TCSamount6. Tax payable and paid
DescriptionTax payableAmount paid123(a)IntegratedTax(b)Central Tax(c)State / UTTax7. Interest payable and paid
DescriptionAmount ofinterest payableAmount paid123(a)Int egrated tax(b)Central Tax(c)State/UT Tax8.  Refund claimed from electronic cash ledger
DescriptionTax Int erest  PenaltyOtherDebit EntryNos.123456(a)Int egrated tax(b)Central Tax(c)State/UT TaxBank Account Details (Drop Down)

153 9. Debit entries in cash ledger for TCS/interest payment [to be populated after
payment of tax and submissions of return]
DescriptionTax paid in cashInt er est123(a)Int egrated tax(b)Central Tax(c)State/UT TaxVer ificat ion
I hereby so lemnly affirm and declare that the informat ion given herein above is t rue and
correct to the best of my knowledge and belief and nothing has been concealed therefro m.
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.TCS :-           Tax Collected at source
2.An e-co mmerce 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 fro m 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.

154 Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)YearMonth1
.UIN2.Name o f the person havingUINAutopopulated3. Details of inward supplies received
(Amount in Rs. for all
Tables)
4. Refund amount
Verificat ionGSTINof
supplierInvoice/DebitNote/Credit Note
detailsRateTaxablevalueAmount of taxNo DateValueIntegratedtaxCentral
TaxState/
UT TaxCESS123456789103A.  Invoices received3B.  Debit/Credit Note receivedIntegratedtaxCentral TaxState/ UT TaxCESS1234Bank details (drop down)

155 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.
PlaceSignature
Name of Authorised Signatory
….………
Date
Designation
/Status……………………
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
requir ed 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.

156Results of Matching after filing of the Returnsof September(to be filed by 20thOctober)MonthBill of Entry No. /Invoice/Debit
Note/Credit NoteITC/Output LiabilityInterestDate  Number  Taxable ValueIntegrated CentralState/ UT  CessIntegratedCentral StateCessA.Finally Accepted Input Tax CreditA.1Details of Invoices, Debit and Credit Notes of the month of September that have matched
1SeptemberNil2SeptemberNilA.2Details 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 October1AugustNil2AugustNilA.3Details of Invoices, Debit and Credit Notes of the month ofJulyand beforebut not earlier than April of the previous Financial Yearwhich hadbecome 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.1MonthRefund2MonthRefundB.Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th OctoberB.1Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the returnof the month of July filed by20th 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
1JulyTwo Months2JulyTwo MonthsB.2Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the returnSeptember filed by 20th October1AugustOne Month2AugustOne MonthB.3Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section42/43and that havebecome payable in the return of September filed by 20th October1AugustOne Month-high2AugustOne Month-highC.Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th NovemberC.1Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in thereturn of the month ofAugust 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
1AugustTwo Months2AugustTwo Months

157C.2Details of Invoices, Debit and Credit Notes of the month of September thatwerefound to be duplicate and will be become payable in the returnfor October to be filed by 20th November
1SeptemberOne Month2SeptemberOne MonthC.3Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section42/43and that willbecome payable in the return of October return to be filed by 20th November1SeptemberOne Month-high2SeptemberOne Month-highD.Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th DecemberD.1  Details of Invoices, Debit and Credit Notes of the month of September that hav e 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
1SeptemberNil/Two Months2SeptemberNil/Two Months

158                          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
liabilityDescriptionType of
Transacti on
[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 Total123456789101112131415161718Note –
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.

159 Form GST PMT –01
               [See rule 85(1)]
Electronic Liability Register  of Taxable Person
(Part–II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID --GSTIN/Temporary Id –
          Demand date -                              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 No.  Date
(dd/
mm/
yyyy)Reference
No.Tax
Period,
if
applica
bleLedger
used for
dischargi
ng
liabilityDescripti
onType of
Transacti on
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]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)Ta
xInteres
tPenalt
yFe
eOther
sTotal Ta
xInteres
tPenalt
yFe
eOther
sTota
lStatus
(St a ye
d /Un-
stayed
)1234567891011 121314151617 181920Note –
1.All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2.All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.

160 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, based on payment made after show cause notice or 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 ledger. Debit and credit entry will be created simultaneously.

161 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 anyDescription
(Source of
credit   &
purpose of
utilisation)Transaction
Type
[Debit (DR)
/ Credit
(CR)]Credit / DebitBalance availableCentral
TaxState
TaxUT
TaxIntegr
ated
TaxCESS Total Central
TaxState
TaxUT
TaxIntegr
ated
TaxCESS Total123456789101112131415161718Balance of Provisional credit
Mismatch credit (other
than reversed)Sr.No.Tax periodAmount of provisional credit balan ceCentralTaxStateTaxUT TaxIntegratedTaxCessTotal12345678

162 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 fro m 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 creditCentralTaxStateTaxUT TaxIntegratedTaxCessTotal12345678

163 Form GST PMT –03
                [See rules 86(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
Tax
Integrated
Tax/CESS)Amount of credit (Rs.)TaxInt er estPenaltyFeeOtherTotal12345678Signature
Na me
Designation of the officer

164Note –
‘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)
Form GST PMT –04
      [See rules 85(7), 86(6) & 87(12)]
         Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register1.GSTIN2.Name (Legal)3.Trade name, if any4.Ledger / Register inwhich discrepancynoticedCredit ledgerCashledger Liabilityregister5.Details of the discrepancyDateType of taxType ofdiscrepancyAmountinvo lvedCentral TaxState TaxUT TaxIntegratedTaxCess6.Reasons, if any

1657.Verification
I hereby so lemnly affirm and declare t hat the information given herein above is true and
correct to the best of my knowledge and belief.
SignaturePlaceName 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)

166 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/m
m/
yyyy)Tim
e of
depo
sitReport
ing
date
(by
bank)Refere
nce
No.Tax
Period,
if
applicab
leDescri
ptionType of
Transaction
[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)Tax  Interest  Penalty  Fee Others Total Tax  Interest  Penalty Fee Other
sTot
al1234567891011121314151617181920Note –
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.
2.Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.

167 3.GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) o f 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 appeal or 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)

168

169Form GST PMT –06
[See rule 87(2)]
      Challan for deposit of goods and services tax
CPIN
< >Date<>Challan Expiry Date --GSTIN<>Email address<>Na me
(Lega l)<>Mobile No.<>Address<>                                                         Details of Deposit(All Amount in Rs.)GovernmentMajor
HeadMinor HeadGovernment of
IndiaTax InterestPenaltyFeeOthersTotalCentral
Tax
(----)Integrated
Tax
(----)CESS
(----)Sub-TotalState (Name)State Tax
(----)UT (Name)UT Tax
(----)Total Challan AmountTotal Amount in wordsMode of Payment (relevant part will become active when the particular mode is selected)†NEFT/RTGSRemitting bankBeneficiar y nameGSTBeneficiary Account Number (CPIN)Name of beneficiary bankReserve Bank f IndiaBeneficiary Bank’s Indian Financial System Code (IFSC)  IFSC of RBI†Over the Counter (OTC)Bank (Where cash or instrument is
proposed to be deposited)Details o f 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)

170 AmountNote:  Charges to be separately paid by the person making payment.
Particulars of depositorNa meDesignation/ Status (Manager, partner etc.)SignatureDatePa id Cha lla n Info r mat io nGSTINTaxpayer NameName of BankAmountBank Reference No. (BRN)/UTRCINPayment DateBank Ack. No. (For Cheque / DD
deposited at Bank’s counter)Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

171        Form GST PMT –07
[See rule 87(8)]
Application for intimating discrepancy relating to payment1.GSTIN2.Name (Legal)3.Trade name, if any4.Date of generat ion ofchallan from CommonPortal5.Common PortalIdentification Number(CPIN)6.Mode of payment (tickone)NetbankingCC/DCNEFT/RTGSOTC7.Instrument detail, forOTC payment onlyCheque /Draft No.DateBank/branch onwhich drawn8.Name of bank throughwhich payment made9.Date onwhich amountdebited / realized10.Bank ReferenceNumber (BRN)/ UTRNo., if any11.Name o f paymentgateway (for CC/DC)12.Payment det ailCentralTaxStateTaxUT TaxIntegratedTaxCess13.Verification (by authorized signatory)
I hereby so lemnly affirm and declare t hat the informat ion given herein above is true
and correct to the best of my knowledge and belief.SignaturePlaceName of Authorized Signatory
Date                                                      Designation /Status………………Note –

172 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 co nveyed by bank to Commo n 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.Co mmo n Portal shall forward the complaint to the Bank concerned and int imate 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).
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select:  Registered / Casual/ Unregistered/Non-resident taxable person
1.GSTIN/Temporary ID:
2. Legal Name:
3.Trade Name, if any:
4.Address:
5.Tax Period:From 
To 

6.Amount of Refund Claimed:ActTaxInt er estPenaltyFeesOthersTotalCentral TaxState TaxUT TaxIntegrated TaxCessTotal7.Grounds of Refund Claim: (select from the drop down):
a.Excess balance in Electronic Cash ledger
b.Exports of goods / services- With payment of Tax
c.Exports of goods / services- Without payment of Tax, i.e., ITC accumulated

173 d.On account of assess ment/provisional assess ment/ appeal/ any other or der
i.Select the t yp e of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii.Mention the following details:
1.Order No.
2.Order Date 
3.Order Issuing Authority
4.Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f.On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports
i.Select the type of supplier/ recipient:
1.Supplier to SEZ Unit
2.Supplier to SEZ Developer
3.Recipient of Deemed Exports
g.Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h.Tax paid on an intra-State supply which is subsequ ently held to be inter-State supply and
vic e versa
i.Excess payment of tax, if any
j.Any other (specify)
8.Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.Bank Account Number:
b.Name of the Bank:
c.Bank Account Type:
d.Name of account holder:
e.Addr ess of Bank Branch:
f.IFSC:
g.MICR:
9.Whether Self-Declaration filed by Applicant u/s 54(4), if applicable     Yes             NoDECLARATION(u/s 54(3)(ii))
          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 ha ve
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature

174 Name –
Designation / Status
DECLARATION(u/s 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(See rule 89)
           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, int erest, 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.
(T his Declaration is not requ ired t o be furnished b y applicants, who are claiming r efund
under rule 96 of the CGST Rules)
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.
We declare that no refund on this account has been received by us earlier.

175               PlaceSignature of Authorised Signatory
              Date              (Name)
   Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: -All statements are auto populated from the corresponding returns taxpayer have to select the
invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)

176 Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR- 2 (Table 4):
Tax Period: ……GSTIN/
Name ofunregisteredsupplierInvoice details
State (in
case ofunregisteredsupplier) Integrated
TaxCentral Tax State Tax/
UT TaxCESS
Col.
17Col.
18Col.
19Col. 20/21/22/23NoDateValueGoods/Services
(G/S)HSNTaxablevalueUQC QTYRate
(%)Amt.Rate
(%)Amt.Rate
(%)Amt.Rate
(NA)Amt.IntegratedTaxCentralTaxStateTax/ UTTaxCess123456724A24B891011121314151617181920212223Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available

177 For Outward Supplies:
As per GSTR- 1 (Table 5):
Tax Period: ……GSTIN/
UINInvoice detailsIntegrated
TaxCentral TaxState Tax/ UT
TaxCess
Col. 16Col. 17Col. 18Col. 19Col. 20Col. 21Col. 22No. DateValueGoods/
services
(G/S)HSNTaxable
ValueUQCQTYRate
(%)AmtRate
(%)AmtRate
(%)AmtRate
(NA)Amt123456723A23B89  10 11 121314 15 16171819202122Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse ch arge (Yes / No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 22: GSTIN of e-commerce operator (if applicable)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

178 Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):Exports with payment of Tax:Tax Period: ……InvoiceShipping bill/ Bill
of exportTax payment option  Integrated TaxWhethertax on this
invoice is
paid on
provisional
basis
(Yes /No)EGM
DetailsBRC/
FIRCNo. Date  ValueGoods/Services
(G/S)HSN UQCQTYTaxable
valuePort
CodeNo.DateWithIntegrated
TaxWithoutIntegrated
TaxRate
(%)Amt.Ref
No.DateNo. Date1234515A15B6789101112131415C15D15E15F(* Shipping Bill and EGM are mandatory; – in case of goods;
 BRC/ FIRC details are mandatory– in case of Services)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

179 Statement 3:Exports without payment of Tax:Tax Period: ……InvoiceShipping bill/ Bill
of exportTax paymen t optionIntegrated TaxWhethertax on this
invoice is
paid on
provisional
basis
(Yes /No)EGM
DetailsBRC/
FIRCNo.  Date ValueGoods/
Services
(G/S)HSNUQC QTYTaxable
valuePort
CodeNo.  DateWith
Integrated
TaxWithout
Integrated
TaxRate(%)Amt.Ref
No.DateNo. Date1234515A 15B6789101112131415C 15D 15E 15F(* Shipping Bill and EGM – in case of goods are mandatory;
BRC/ FIRC details are mandatory– in case of Services)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

180 Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):Refund by the supplier of SEZ/ Developer:GSTR- 1 Table 5
Tax Period: ……GSTIN/UINInvoice detailsIntegratedTaxCentral
TaxState Tax/
UT TaxCessCol.
16Col.
17Col.
18Col.
19Col.
20Col.
21Col.
22AREDate ofReceiptPaymentDetailsNo.DateValueGoods/services(G/S)HSNTaxableValueUQCQTYRate(%)AmtRate(%)AmtRate
(%)AmtRate(NA)AmtNo. DateRef
No.Date123456723A23B891011121314151617181920212223C23D23E23F23GCol. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (Wit h Int egrated T ax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes / No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 22: GSTIN of e-commerce operator (if applicable)
         Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
 In case of Services: Particulars of Payment Received is mandatory)

181 GSTR 5- Table 6
Tax Period: ……Col.1Invoice detailsIntegrated
TaxCentral TaxState Tax/
UT TaxCessCol.16Col.17Col.18Col.19Col.20AREDate ofReceiptPayment
DetailsNo.DateValueGoods/
Services
(G/S)HSN UQCQTYTaxable
ValueRate
(%)Amt.Rate
(%)Amt.Rate
(%)Amt.Rate
(NA)Amt.No. DateRef No.Date123 45 6 21A21B78910 111213  14  15 161718192021C 21D21E21F 21GCol. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (Wit h Int egrated T ax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
 In case of Services: Particulars of Payment Received is mandatory)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status

182 Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):Refund by the EOU/ Recipient of Deemed Exports:Tax Period: ……GSTIN/
Name ofunregisteredsupplierInvoice details
State (in
case ofunregisteredsupplier)IntegratedTax Central
Tax State
Tax/ UT
TaxCESSCol.17Col.18Col.19Col. 20/21/22/23
AREDate of
ReceiptNo DateValueGoods/Services(G/S)HSNTaxablevalueUQC QTYRate(%)Amt.Rate(%)Amt.Rate(%)Amt.Rate
(NA)Amt.IntegratedTaxCentralTaxStateTax/
UT
TaxCess No. Date123456724A24B89101112131415161718192021222324C24D24EgCol. 17: POS (only if different from the location of recipient)Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC availableCol. 24 C/D: ARE  (Application for Removal of Export)Col. 24 E: Date of receipt  by SEZ/ Developer (as per re warehousing certificate)(* In case of Goods: ARE and Date of Receipt are mandatory)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status

183 Statement 6:
Statement in case of Application filed under rule 89(2)(j)[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]Order Details (issued in pursuance of Section 77 (1) and (2):Order No:Order Date:GSTIN/ UINName(in case B2C)Details of invoice covering transaction considered as intra–State / inter-State transaction earlierTransaction which were  held inter State / intra-State supply subsequentlyInvoice detailsIntegrated
TaxCentralTaxStateTaxCessPlace of Supply(only if different
from th e locationof recipient)IntegratedTaxCentral TaxState TaxCessPlace of Supply(only if different
from th e location
of recipient)No.DateValueTaxable
ValueAmtAmtAmtAmtAmtAmtAmtAmt12 3456789101112131415

184 Statement 7:
Statement in case of application filed under rule 89(2)(k)Refund on account excess payment of taxSr.  No.  Tax periodRefer enc e no.of returnDate offiling
returnExcess amount available in Liability RegisterIntegrated TaxCentralTaxStateTaxCess12345678

185 Annexure-2
[ See rule 89 (2) (m)]CertificateThis is to certify that in respect of the refund amounting to INR <<    >> -------------- (in words) claimed
by M/s ----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the
incidence of tax and interest, has not been passed on to any ot her person. This certificate is based on the
exa mination of the Books of Accounts, and other releva nt records and Returns particulars maintained/
furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
  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.

186 FORM-GST-RFD-02
[See rules 90(2) & 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 DetailsTax PeriodDate and Time of FilingReason for RefundAmount of Refund Claimed:TaxInt er estPenaltyFeesOthersTotalCentral TaxState TaxUT TaxIntegrated TaxCessTotalNote 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.

187 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:

188 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 ment ioned application for  refund, the following amount is sanctioned to you
on a provisional basis:Sr.NoDescriptionCentralTaxStateTaxUT TaxIntegratedTaxCessi.Amount of refundclaimedii.10% of the a mountclaimed as refund
(to be sanctioned later)iii.Balance amount (i-ii)iv.Amount of refundsanctionedBank Details

189 v.Bank Account No. asper applicationvi.Nameof the Bankvii.Address of the Bank/Branchviii.IFSCix.MICRDate:Signature (DSC):
Place:Name:
Designation:
Office Address:

190 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):
Central TaxState Tax  UT Tax  Int egrated Tax  CessNet Refund amount sanctionedInterest on delayed RefundTotalDetails of the Banki.Bank Account no as per applicationii.Name of the Bankiii.Name and Addr ess of the Bank /branchiv.IFSCv.MICRDate:Signature (DSC):
Place:Name:
Designation:
Office Address:
To
___________(GSTIN/ UIN/ Temporary ID)
___________(Name)
____________ (Address)

191 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*. Upon exa mination of your application, the amount of refund sanct ioned t o you, after
adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicableSr noDescriptionCentralTaxStateTaxUTTaxIntegratedTaxCessi.Amount of refund/interest* claimedii.Refund sanctioned on provisional basis(Order No….date) (if applicable)iii.Refund a mount ina dmissible <>
iv.Gross amount to be paid (1-2-3)v.Amount adjusted against outstandingdemand (if any) under the existing law
or under the Act.Demand Order No…… date……, ActPeriod

192vi.Net amount to be paid*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):
Place:Name:
Designation:
Office Address:

193 FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Refer enc e No.Date:

To
___________(GSTIN/UIN/Temp.ID No.)
___________(Name)
____________ (Address)
Acknowledgement No. …………                                                                         Dated
………
…….
Order for Complete adjustment of sanctioned Refund
Part- ASir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
docu ments against the amount of refund sanctioned to you has been completely adjusted against
outstanding demands as per details below:Refund CalculationIntegratedTaxCentralTaxState TaxUT TaxCessi.Amount of Refund claimedii.Net Refund Sanctioned onProvisionalBasis (Order No…da t e)iii.Refund  amount inadmissible rejected<>iv.Refund admissible (i-ii-iii)v.Refund adjusted against outstandingdemand (as per order no.) under existing
law or under this law. . Demand Order
No…… date……
vi.Balance amount of refundNilNilNilI 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

194 Part-BOrder for withholding the refund
With reference to your refund application as referred above and further furnishing of information/ filing of
docu ments against the amount of refund sanctioned to you has been withheld against following reasons as
per details below:
Refund Order No.:Date of issuanc e of Order :Refund CalculationIntegratedTaxCentralTaxState TaxUT TaxCessi.Amount of Refund Sanctionedii.Amount of Refund Withheldiii.Amount of Refund AllowedReasons for withholding of the refund:<>I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above
mention reason.  This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:Signature (DSC):
Place:Name:
Designation:
Office Address:

195 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 NoDescription (select the reasons of inadmissibilityof refund from the drop down)Amount Inadmissiblei.iiiiiOther{any other reason other than the reasonsmentioned 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 Address:

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

1.Reference No. ofNoticeDate of issue2.  GSTIN / UIN3.Name of business(Legal)4.  Trade name, if any5.  Reply to the notice6.List of documentsuploaded7.  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/StatusPlace
Date  ---  DD/MM/YYYYPlaceSignature of Authorised Signatory
Date                 (Name)
   Designation/ Status

197 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:   AmountCentral TaxState TaxUT TaxIntegrated TaxCessTotal6.Details of Ba nk Account:
a.Bank Account Number
b.Bank Account Type
c.Name of the Bank
d.Name of the Account Holder/Operator
e.Addr ess of Bank Branch
f.IFSC
g.MICR
7.Reference nu mber and date of furnishingFORM 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 Or ganization, Consulate or Embassy of for eign countries/ any other person/ class
of persons specified/ notified by the Government.
               Date:Signature of Authorised
Signatory:
Place:Name:
Designation / Status:

198 Form GST ASMT - 01
[See rule 98(1)]
  Application for Provisional Assessment under section 60
1.GSTIN2. Name3. Address4. Details of Commodity / Service for which tax rate / valuation is to be determinedSr.  No.  HSNName of
co mmo d it y
/serviceTax rateVa luat io nAverage
monthly
turnover of
the
commodity
/ serviceCentral
taxState/
UT
taxIntegrated
taxCess1234567895.  Reason for seeking provisional assessment6. Documents filed7. 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 therefro m.
Signature of Authorised Signatory
Na me
Designation / Status -------
Date -----

199 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

200 Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN2. Name3. Details of notice vide which additional
information soughtNotice No.Notice date4. Reply5. Documents filed6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Na me
Designation / Status -------
Date

201 Form GST ASMT – 04
[See rule 98(3)]
Reference No.: …………Date
To
GSTIN -
Name -
 Address -
Application Reference No. (ARN) ………..Dated ……..
Order of  Provisional Assessment
This has reference to your application mentioned above and reply dated-------, furnishing
information/documents in support of your request for provisional assessment. Upon examination
of your application and the reply, the provisional assessment is allowed as under:
<< text >>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-----------
---- (in words)  in the form of  ----------- (mode) and bond in the prescribed format by --------------
(date).
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been issued.
Signature
    Name
Designation

202 Form GST ASMT - 05
[See rule 98(4)]
          Furnishing of Security
1.  GSTIN2. Name3. Order vide which security is prescribed       Order No.Order date4. Details of the security furnishedSr. No.  ModeReference no. /
Debit entry no. (for
cash payment)DateAmountName of Bank123456Note – 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 guarantee is 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
do cume nt s/  info r mat io n to  fac ilit at e fina lizat io n o f pro visio na l asse ssme nt .
Signature of Authorised Signatory
Na me
Designation / Status -------
Date ----------

203 Bond for provisional assessment
[Rule 98(3) & 98(4)]
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1)Name and AddressOccupation
(2)Name and AddressOccupation
Date
PlaceI/We.................of....................,hereinaftercalled "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 ofIntegrated tax/ central tax/ State tax / Union territory taxon..................................(name ofgoods/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 of Section 60 be made;AND WHEREAS the Commissioner has required the obligor tofurnish 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 theperformance of any part of thiscondition, the same shall be in full force andvirtue:ANDthe President/ Governorshall, at his option, be competent to make good all the loss and damages from the amountof bank guarantee or by endorsing his rights under the above-written bond or both;I/We further declare that this bond is given under theorders of the Central Government/ State Governmentfor theperformance 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).

204 Witnesses
(1)Name and AddressOccupation
(2)Name and AddressOccupation
Accepted by me this.............................day of ......................... (month).................……..  (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India./
Governor of …………… (state)".

205 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

206 Form GST ASMT – 07
[See rule 98(5)]
Reference No.: …………Date
To
GSTIN
Na me
Address
Provisional Assessment order No. ………..dated ……..
Final Assessment Order
Preamble-<< Standard >>
In co nt inuat ion o f the provisio nal 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
Na me
Designation

207 Form GST ASMT - 08
[See rule 98(6)]
Application for Withdrawal of Security
1.  GSTIN2. Name3. Details vide which security furnishedARNDate4. Details of the security to be withdrawnSr. No.  ModeReference no. /
Debit entry no. (for
cash payment)DateAmountName of Bank1234565. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Name
Designation / Status -
Date -

208 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
Na me
Designation
Date

209 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 proceedings in accordance with law may be initiated against you
without  making any further reference to you in this regard.
Signature
    Name
Designation

210 Form GST ASMT - 11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN2. Name3. Details of the noticeReference No.Date4. Tax Period5. Reply to the discrepanciesSr.  No.DiscrepancyReply6. Amount admitted and paid, if any -
ActTaxInterestOthersTotal7. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
 Na me
Designation / Status -------
Date –

211 Form GST ASMT–12
[See rule 99(3)]
Reference No.:Date:
To
GSTIN
Na me
Address
Tax period -F.Y. -
ARN -Date -
    Order of acceptance of reply against the notice issued under section 61
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

212 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 calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are 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
Na me
Designation Sr.
No.Tax Period  ActTax   Interest  Penalt yOthers  Total12345678Total

213 Form GST ASMT - 14
[See rule 100(2)]
Reference No:Date:
To___________
Na me
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
sect ion ------ o f the Act, have/has failed to obtain regist ration and failed to discharge t he t ax and
other liabilities under the said Act as per the details given below:
Brief Facts –
Grounds –
Co nclusio n -
OR
It has come to my notice that your registration has been cancelled under sub-section (2) of
sect ion 29 with effect  fro m ------ and t hat  you are liable to pay tax for the above ment ioned
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
Na me
Designation

214 Form GST ASMT - 15
[See rule 100(2)]
Reference No.:Date:
To
Temporary ID
Na me
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.)SrNo.TaxPeriodActTaxInt er estPenaltyOthersTotal12345678TotalPlease note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.
Signature
    Name

215 Form GST ASMT - 16
[See rule 100(3)]
Reference No.:Date:
To
GSTIN/ID
Na me
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.TaxPeriodActTaxInt er est,if anyPenaltyOthersTotal12345678TotalPlease note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.
Signature
    Name

216 Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1.  GSTIN /ID2. Name3. Details of the orderReference No.Date of issue of order4. Tax Period, if any5. Grounds  for withdrawal6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Name  ___________
Designation / Status -------
Date -

217 Form GST ASMT - 18
[See rule 100(5)]
Reference No.:Date:
GSTIN/ID
Na me
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

218 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 completion of
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 ……………………….

219 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 taxCentral taxState /UT taxCessTaxInterestAny 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 ……………………….

220 Form GST ADT - 03
[See rule 102(1)]
Reference No.:                                                                                                    Date:
To,
----------------------------------------------------
GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Tax period - F.Y.(s) - ……………………………..
Communication to 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 ……………………….

221 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 taxCentral taxState /UT taxCessTaxInterestAny 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 ……………………….

222 Form GST ARA -01
[See Rule 104(1)]
 Application Form for Advance Ruling
1.GSTIN Number, if any/ User-id2.Legal Na me of Applicant3.Trade Name of Applicant (Optional)4.Status of the Applicant [registered /un-registered]5.Registered Address / Address providedwhile obtaining user id6.Correspondence address,if dif fer entfrom above7.Mobile No. [with STD/ISD code]8.Telephone No. [with STD/ISD code]9.Email address10.Jurisdictional Authority<>11.i.Name of Authorised representativeOptional ii.Mobile No.iii. Email Address12.Nature of activity(s ) (proposed / present) in resp ect of which advance ruling soughtA.CategoryFactory / ManufacturingWholesale BusinessRetail Bus inessWarehous e/Dep or tBonded WarehouseService ProvisionOffice/Sale OfficeLeasing BusinessServic e R ecipientEOU/ STP/ EHTPSEZInput Service Distributor (ISD)Works  ContractB.Description (in brief)(Provision for file attachment also)13.Issue/s on which advance ruling required (Tick whichever is applicable) :-(i) classification of goods and/or
services or both(ii) applicability of a notification issued
under the provisions of the Act

223 (iii) determination of time and value of
supply of goods or services or both(iv) admissibilit y 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 a mounts
to or results in a supply of goods and/or
services or both, within the mea ning of
that term14.Question(s) on which advance ruling is
required15.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 ma y b e,  in resp ect of t he afor esaid
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 in the applicant’s case under any of the provisions of the Act
b.Already decided in any proceedings in the applicant’s case under any of the provisions of the Act18.Payment detailsChallan Identification Number (CIN) –
Date -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 Applicant/Authorised Signatory
Date _______________________        Designation/Status

224 Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.ParticularsRemarks1Advance Ruling No.2Date of communication of the advance rulingDD/MM/YYYY3GSTIN / User id of the appellant4Legal Name of the appellant.5Trade Name of the appellant (optional).6Addr ess of appellant at which notices ma y be sent7Email Address of the appellant8Mobile number of t he appella nt9Jurisdictional officer / concerned officer10Designation of jurisdictional officer / concerned officer11Email Address of jurisdictional officer / concerned officer12Mobile number of jurisdictional officer / concerned officer13Whether the appellant wishes to be heard in person?Yes/No14.The facts of the case (in brief)15.Ground of Appeal    16.
Payment detailsChalla n Ident ification
Number (CIN) –
Date -PrayerIn view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, 
ma y 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.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

225 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

226 Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.ParticularsRemarks1Advance Ruling No.2Date of communication of the advance rulingDD/MM/YYYY3GSTIN, if any/ User id of theperson who had sought advanceruling4Legal Name of the person referred to in serial number 3.5Name anddesignation of jurisdictional officer /concernedofficer6Email Address of jurisdictional officer / concerned officer7Mobile number of jurisdictional officer / concerned officer8Whether thejurisdictional officer /concerned officer wishestobe heard in person?Yes/No9.Facts of the case (in brief)10.Grounds of AppealPrayerIn view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, 
ma y 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.

227 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_________

228 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:
DescriptionCentral
taxState/ UT tax  Integrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) 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/ParticularsCentra
l taxState/
UT taxIntegrat
ed taxCess  Total amount

229 refund
Amount
of
demand
created
(A)a) Tax/ Cess< total >
< total
>b) Interest< total >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
ParticularsCentr
al taxState/
UT taxInte
grate
d taxCe
ssTotal amounta) Admitted
amountTax/ Cess
< total >
< total
>Interest
< total >Penalty
< total >Fees
< total >Other
charges< total >

230 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.DescriptionTaxpayablePaid throughCash/ Credit
LedgerDebitentry
no.Amount of tax paidCentraltaxState/UTtaxIntegratedtaxCESS1234567891.Integrated
taxCash LedgerCredit Ledger2.
Central taxCash LedgerCredit Ledger3.State/UT
taxCash LedgerCredit Ledger4.
CESSCash LedgerCredit Ledger(c)Interest, penalty, late fee and any other amount payable and paidSr.No.DescriptionAmount payableDebitentry
no.Amount paidIntegratedtaxCentraltaxState/UTtaxCESSIntegratedtaxCentraltaxState/UTtaxCESS12345678910111.Interest2.Penalty3.Late fee4.Others(specify)16.Whether appeal is being filed after the prescribed period  - Yes / No
17.If ‘Yes’  in item 17 –
(a)Period of delay –
(b)Reasons for delay -

231Verification
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 therefro m.       Place:
 Date:                            Name of the Applicant:

232 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 Number-
2.Date of filing-
3.Time o f filing-
4.Place of filing-
5.Name of the person filing the appeal-
6.Amount of pre-deposit-
7.Date of acceptance/rejection of appeal-
8. 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

233 Form GST APL - 03
   [See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 1071.Name and designation of the appellantName-
Designat ion-
Jurisdiction-
State/Center-
Name of the State-
2.GSTIN/ Temporary ID /UIN-
3.Order no.                                      Date-
4.Designation and address of the officer passing the order appealed against-
5.Date of communication of the order appealed against-
6.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-
Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges7.Statement of facts-
8.Grounds of appeal-
9.Prayer-
10.Amount of demand in dispute, if any -

234 Particulars of
demand/refund,
if anyParticularsCentra
l taxState/
UT
taxIntegrate
d taxCess  Total amountAmount
of
demand
created,
if any
(A)a) Tax/ Cess
< total >
<
total
>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 >       Date:< Signature>             Name of the Applicant Officer:
                                                      Designation:
                                                     Jurisdiction:

235 Form GST APL – 04
                                                           [See rules 113(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/Reject ed
9.Amount of demand confirmed:
Particulars
Central taxState/UT tax  Integrated taxCessTotalDisputed
AmountDetermined
AmountDisputed
Amou
ntDetermined
AmountDisputed
AmountDetermined
Amou
ntDisputed
Amoun
tDetermined
Amoun
tDisputed
AmountDetermined
Amount1234567891011a) Taxb) Interestc) Penaltyd) Feese) Othersf) Refund  Place:
      Date:

236< Signature> < Name of the Appellate Authority /Tribunal/ Jurisdictional
Officer>
                                                  Designation:
             Jurisdiction:

237 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-         Date-
5.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:
Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) 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 demandParticularsCentra
l taxState/
UT taxIntegrate
d taxCe
ssTotal amount

238 Amount
demanded/
rejected >,
if any
(A)a) Tax/
Cess< total
>
<
total
>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
>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 :
ParticularsCentral
taxState/
UT taxIntegrat
ed taxCess  Total amount

239 a) Admitted
amountTax/ Cess
< total >
<
total
>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.DescriptionTaxpayablePaidthrough
Cash/ Credit
LedgerDebitentry
no.Amount of tax paidIntegratedtaxCentraltaxState/UTtaxCESS1234567891.Integrated
taxCash LedgerCreditLedger2.Central
taxCash LedgerCreditLedger3.State/UT
taxCash LedgerCreditLedger4.
CESSCash LedgerCreditLedger(c)Interest, penalty, late fee and any other amount payable and paid:Sr.No.DescriptionAmount payableDebitentry
no.Amount paidIntegratedtaxCentraltaxState/UTtaxCESSIntegratedtaxCentraltaxState/UTtaxCESS

240 12345678910111.
Int er est2.
Penalty3.
Late fee4.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 ha s
been concealed therefrom.Place:
Date:< Signature>                                                                           Name of the Applicant:
                                                     Designation /Status:

241 Form GST APL – 06
                                    [See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr.
No.Particulars1Appeal No.   -                                    Date of filing -2GSTIN/ Temporary ID/UIN-3Name of the appellant-4Permanent address of the appellant-5Address for communication-6Order no.Date-7.  Designation and Address of the officer passing the order appealed against-8.  Date of communication of the order appealed against-9.  Name of the representative-10.  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 disputeCentral
taxState/UT
taxIntegrated
taxCessa) Taxb) Interestc) Penaltyd) Feese) Other charges (specify)(v)  Market value of seized goods-11State or Union Territory and the Commissionerate (Centre) in which the order or
decision  was passed  (Jurisdiction details)-

242 12Date 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 case may be-13Whether the decision or order appealed against involves any question relating to
place of supply -
Yes                  No14In 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:HeadTaxInterestPenaltyRefundTotalIntegrated
taxCentral taxState/UT
taxCess15Det ails o f paymentHeadTaxInterestPenaltyRefund
TotalCentral taxState/UT
taxIntegrated
taxCessTotal16In case of cross-objections filed by the Commissioner State/UT tax/Central tax:

243(i)
Amount of tax demand dropped or reduced for the
period of dispute(ii)
Amount of interest demand dropped or reduced for
the period of dispute(iii
)Amount of refund sanctioned or allowed for the
period of dispute(iv
)Whether no or lesser amount imposed as
penaltyTOTAL17
Reliefs claimed in memorandum o f cross -object ions.18Grounds of Cross objectionVerification
I,the respondent, do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today, theday of20…Place:
Date:                                                                        Name of the Applicant/ Officer:
                                                                        Designation/Status  of Applicant/ officer:

244 Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1.Name and Designat ion of the appellantName:
Designation
Jurisdiction
State / Center -
Name of the State:
2.GSTIN/ Temporary ID /UIN-
3.Appellate Order no.                               Date-
4.Designation and Address of the Appellate Authority passing the order appealed against-
5.Date of communication of the order appealed against-
6.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:
 Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges7.Statement of facts-
8.Grounds of appeal-
9.Prayer-
10.Amount demanded, disputed and admitted:
Particulars
of demand,
if anyParticularsCentra
l taxState/
UT
taxInteg
rated
taxCessTotal amount

245 Amount of
demand
created, if
any
(A)a) Tax/ Cess
< total >
< total
>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 Officer:
                                                Designation:
            Jurisdiction:-

246 Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 1171.Appeal filed by -----------------------Taxable person / Government of <-->
2.  GSTIN/ Temporary ID/UIN-
  Name of the appellant/ officer-3.Permanent address of the appellant, if applicable-
4.Address for communication-
5.Order appealed against                Number                Date-
6.Name and Address of the Appellate Tribunal passing the order appealed against-
7.Date of communication of the order appealed against-
8.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
 Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges(v)Market value of seized goods10.Statement of facts
11.Grounds of appeal
12.Prayer
13.Annexure(s) related to grounds of appeal

247Verification
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 ha s
been concealed therefrom.Place:
Date:                                                                                                                       Name:
                                                                                   Designation/Status:

248 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) and Section 140(4)(a))
Sl. no.Registration no.under existing
law (Central
Excise and
Service Tax)Tax period to whichthe last return filed
under the existing law
pertainsDate of filingof the return
specified in
Column no. 3Balance cenvat creditcarried forward in the said
last returnCenvat Credit admissible
 as ITC of central tax in
accordance with transitional
provisions123456Total(b)Details of statutory for ms received for which credit is being carried for ward
Period: 1st
 Apr 2015 to 30th
 June 2017
TIN of Issuer  Name of IssuerSr. No. of Form  AmountApplicable VATRateC-Form

249TotalF-For mTotalH/I-FormTotal(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 lawBalance of
ITC of VAT
and [E ntry
Tax] in last
returnC For msF Forms
ITC reversal
relatable to
[(3) and] (5)H/I For ms
Transition
ITC 2-
(4+6-7+9)Turnover for
which for ms
PendingDifferencetax
payable
on (3)Turnover for
which for ms
PendingTax payable
on (5)Turnoverfor which
for ms
PendingTax payable
on (7)123456789106. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).
(a)Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Sr.Invoice /Invoice /Supplier’sRecipients’Details of capital goodson which cr edit hasTotal eligiblecenvat creditTotal cenvatcredit availedTotal cenvat creditunavailed under

250 no Document
 no.document
 Dateregistration no.
under existing
 lawregistration no.
under existing
lawbeen partially availedunder existing
lawunderexistinglawexisting law(admissible as ITC
of central tax) (9-
10)ValueDuties andtaxes paidED/CVDSAD1234567891011Total

251 (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.
noInvoice/
Docum
ent
 no.Invoice/
docume
nt
 DateSupplier’sregistration
no.
under
existing
 lawRecipients’registration no.
under existing
lawDetails regarding capitalgoods on which credit is not
availedTotal eligibleVAT [and ET]
credit under
existing
lawTotal VAT [and ET]credit availed under
existing lawTotal VAT [and ET]credit unavailed under
existing law (admissible
as ITC of State/UT tax)
(8-9)ValueTaxes paidVAT [and ET]12345678910Total7.  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) and 140(6))
Sr. no.Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stockHSN (at 6 digit level)UnitQty.ValueEligible Duties paid on such inputs1234567A Where duty paid invoices  are availableInputsInputs contained in semi-finished and finished goods

2527B Where duty paid invoices  are notavailable (Applicable only for person other than manufacturer orservice provider) – Credit in terms of Rule 117 (4)Inputs(b)Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):Name of thesupplierInvoicenumberInvoice date  Description  QuantityUQCValueEligibleduties and
taxesVAT/[ET]Date on whichent ered in
recipients
books of
account12345678910(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 stockTotal input taxcredit claimed
under earlier lawTotal  input tax creditrelated to exempt sales not
claimed under earlier lawTotal Input tax creditadmissible as
SGST/UTGSTDescriptionUnit QtyValueVAT [and Entry Tax] paid12345678Inputs

253 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 stockDescriptionUnit QtyValueTax paid12345Details 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 towhich the last
return filed under
the existing law
pertainsDate of filingof the return
specified in
Column no. 3Balance eligiblecenvat credit
carried forward
in the said last
returnGSTIN of receivers(same PAN) of  ITC ofCENTRAL TAXDistribution document/invoiceIT C ofCENTRAL TAXtransferredNo.Date123456789Total

254 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 141Sr. No.ChallanNo.ChallandateType ofgoods(inputs/ semi-finished/
finished)Details of goods with job- workerHSNDescriptionUnitQuantityValue123456789GSTIN of Job Worker, if availableTotalb.Details of goods held in stock as job worker on behalf of the principal under section 141Sr. No.ChallanNo.ChallanDateType of goods(inputs/ semi-finished/
finished)Details of goods with job- workerHSNDescriptionUnitQuantityValue123456789GSTIN of ManufacturerTotal10.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 principalSr. No.GSTIN of PrincipalDetails of goods with AgentDescriptionUnitQuantityValueInput Tax to be taken1234567

255b.Details of goods held by the agentSr. No.GSTIN of PrincipalDetails of goods with AgentDescriptionUnitQuantityValueInput Tax to be taken123456711.Details of credit availed in terms of Section 142 (11 (c))Sr. no.Registration No ofVATService TaxRegistration No.Invoice/document no.Invoice/document dateTax PaidVAT paid Taken as SGST Creditor Service Tax paid as Central Tax
Credit1234567Total12.Details of goods sent on approval basis six months prior to the appointed day (section 142(12))Sr No.Documentno.DocumentdateGSTIN no.  of recipient, (if
applicable)Name &addr ess of
recipientDetails of goods sent on approval basisHSNDescriptionUnitQuantityValue

25612345678910TotalVerification (b y 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
PlaceName of Authorised Signatory ….……………………
Date
        Designation /Status……………………………………

257 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 appointment date in resp ect of which he is not in possession of any invoice/docu ment evidencing payment of
tax carried forward to Electronic Credit ledger.
Opening stock for the tax periodOutward supply madeClosing balanceHSN (at 6 digit
level)UnitQty.Qty ValueCentral
TaxIntegratedTaxITC
allowedQty1234567895.Credit on 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 periodOutward supply madeClosing balanceHSN (at 6 digit
level)UnitQty.QtyValueState
TaxInt egrate
d taxITCallowedQty123456789Verification (b y 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

258 Signature
PlaceName of Authorised Signatory ….……………………
Date
        Designation /Status……………………………………

259 Form  GST PCT - 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part –AState /UT –District -
(i)  Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)(ii)  PAN(iii)Email Address(iv)  Mobile NumberNote-Information submitted above is subject to online verification before proceeding to fill up Part-B.   PART B1.Enrolling AuthorityCentre  State2.State/UT3.Date of application4Enrolment sought as:
(1)Chartered Accountant holding COP
(2)Company Secretary holding COP
(3)Cost and Management  Accou ntant holding COP
(4)Advocate
(5)Graduate or Postgraduate degr ee in Commer ce
(6)Graduate or Postgraduate degr ee in Ba nking
(7)Graduate or Postgraduate degr ee in Business
Administration
(8) Graduate or Postgraduate degree in Business
Management
(9)Degr ee exa mination of any recognized Foreign
University
(10) Retired Government Officials5.Membership Number5.1Membership Type(drop down willchange based the institute selected )5.2Date of Enr olment / Membership5.3Membership Valid upto6Advocates registered with  Bar (Name ofBar Council)6.1  Registration Number as given by Bar6.2  Date of Registration6.3  Valid up to

260 7Retir ed Government OfficialsRetired from Centre/ State7.1  Date of Retir ement7.2Designation of the post held at the time ofretir ementScanned copy of P ension Certificate issued by AG office orany other docu ment evidencing retir ement8.Applicant Details8.1Full name as per PAN8.2Father’s Name8.3Date of Birth8.4Photo8.5Gender8.6Aadhaar8.7PAN< Pre filled from Part A>8.8Mobile Nu mber
8.9Landline Nu mber8.10Email id< Pre filled from Part A>9.Professional Address(Any thr ee will be mandatory)9.1Building No./  Flat No./ Door  No.9.2Floor No.9.3Name of the Premises / Building9.4Road / Street Lane9.5Locality / Area / Village9.6District9.7State9.8PIN Code10.Qualification Details10.1Qualifying Degree10.2Affiliation University / InstituteCons entI 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>

261 Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form  Description :
Date of Filin g:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
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.

262 Form GST PCT-02
[See rule 83(2)]
                        Enrolment Certificate of Goods and Services Tax Practitioner1.Enrolment Number2.PAN3.Name of the Goods and Services TaxPractitioner4.Addr ess andContact Information5.Date of enrolment as GSTPDate                                                                                                               Signatureof theEnrolment Authorit yName andDesignation.Centre / State

263 Form GST PCT-03
[See rule 83(4)]
Reference No.                                                                       Date
To
        Name
        Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within <15> days to the undersigned from the date of receipt of this notice.
          Appear before the undersigned on ----- (date)…………. (Time)………
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 meritsSignature
                                                                                                                              Name
                                                                                                                             (Designation)

264 Form GST PCT-04
 [See rule 83(4)]
Reference No.                                                       Date-
To
            Name
            Address
          Enrollment Number
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 b e cancelled for following reason(s).
 1.
 2.
The effective date of cancellation of your enrolment is <
>.
Signature
Name
(Designation)

265 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-ASir/Madam
I/We >:
Sr.
No.List of Act ivit iesCheck box1.To furnish details of outward and inward supplies2.To furnish monthly, quarterly, annual or final return3.To make deposit for credit into the electronic cash ledger4.To file an application for claim of refund5.To file an application for amendment or cancellation of registration2.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
                 NameDesignation/Status
Date
Place
Part -BConsent of the Goods and Services Tax Practitioner

266 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
DateEnrolment No.


                                        
                                        
                                            The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part-I, the 10th
 July, 2017. In exercise of the powers conferred by
Section 164 of the Mizora m Goods  and Services Tax Act,  2017 (6 of 2017), the Gover nor of Mizoram, on
the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax  (Second
Amendment) Rules, 2017 with effect from  1st
 July,  2017.
Vanlal Chhuanga,
Commr. & Secretary to the Govt.  of Mizoram,
Taxation Department. VOL - XLVI     Aizawl,     Tuesday   11.7.2017     Asadha  20,     S.E.  1939,     Issue No. 314Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl.   C/50

1 The Mizoram Goods and Services Tax (Second Amendment) Rules, 2017

2 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services
Tax Act, 2017 (6 of 2017), the Government of Mizoram, hereby makes the following rules
further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-1.(1)  These rules may be called the Mizoram Goods and Services Tax (Second Amendment)Rules, 2017.(2)  They shall come into force on the 1st
 day of July, 2017.( i)In the Mizoram Goods and Services Tax Rules, 2017, after rule 26, the following shallbe inserted, namely:-
“Chapter IV
Det erminat ion of Value o f Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in mo ney and any such further amount in mo ney as is equivalent to t he
consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value of
supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum
total of co nsiderat ion in mo ney and such further amount  in mo ney that is equivalent to
consideration not in money as determined by the application of rule 30 or rule 31 in that
order.
 Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of
an old phone and if the price of the new phone without exchange is twenty four thousand
rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer
that is manufactured by the recipient and the value of the printer known at the time of
supply is four thousand rupees but the open market value of the laptop is not known, the
value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other
than through an agent.-The value of the supply of goods or services or both between distinct

3 persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient
are related, other than where the supply is made through an agent, shall-
(a)be the open market value of such supply;
(b)if the open market value is not available, be the value of supply of goods or services
of like kind and quality;
(c)if the value is not determinable under clause (a) or (b), be the value as determined by
the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the
value shall, at the o ption o f the supplier, be an amount equivalent to ninet y percent of the price
charged for the supply of goods of like kind and quality by the recipient to his customer not being
a related person:
Provided further that where the recipient is eligible for full input tax credit, the value declared
in the invoice shall be deemed to be the open market value of the goods or services.
29.  Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his agent shall-
(a)  be the open market value of the goods being supplied, or at the option of the supplier, be
ninety per cent. of the price charged for the supply of goods of like kind and quality by the
recipient to his customer not being a related person, where the goods are intended for further
supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of
like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the
day of the supply. Another independent supplier is supplying groundnuts of like kind and quality
to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The
value of the supply made by the principal shall be four thousand five hundred and fifty rupees per
quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees
i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined
by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of
goods or services or both is not determinable by any of the preceding rules of this Chapter, the
value shall be one hundred and ten percent of the cost of production or manufacture or the cost of
acquisition of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27 to
30, the same shall be determined using reasonable means consistent with the principles and the
general provisions of section 15 and the provisions of this Chapter:

4 Provided that in the case of supply of services, the supplier may opt for this rule, ignoring
rule 30.
32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything
contained in the provisions  of this Chapter, the value in respect of supplies specified below shall,
at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to
the difference in the buying rate or the selling rate, as the case may be, and the Reserve
Bank of India reference rate for that currency at that time, multiplied by the total units of
currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be o ne per cent. of the gross amount of Indian
Rupees provided or received by the person changing the money:
Provided further that in case where neit her of the currencies exchanged is
Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts
the person changing the money would have received by converting any of the two
currencies into Indian Rupee on that day at the reference rate provided by the Reserve
Bank of Ind ia.
Providedalso that a person supplying the services may exercise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn
during the remaining part of that  financial year.
(b)   at the option of the supplier of services, the value in relation to the supply of foreign
currency, including money changing, shall be deemed to be-
( i)one per cent. of the gross amount of currency exchanged for an amount up to
one lakh rupees, subject to a minimum amount of two hundred and fifty rupees;
( ii)one thousand rupees and half of a per cent. of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees;
and
(iii)five thousand and five hundred rupees and one tenth of a per cent. of the gross
amount of currency exchanged for an amount exceeding t en lakh rupees,
subject to a maximum amount of sixty thousand rupees.
(3)  The value of the supply of services in relation to booking of tickets for travel by air provided
by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of
the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in
the case of international bookings of passage for travel by air.

5 Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the
air fare on which commission is normally paid to the air travel agent by the airlines.
(4)The value of supply of services in relation to life insurance business shall be,-
(a)   the gross premium charged from a po licy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to
the policy holder at the time of supply of service;
(b)   in case o f single premium annuit y po licies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c)   in all other cases, twenty five per cent. of the premium charged fro m the policy
ho lder in t he first  year and t welve and a half per cent. of the premium charged fro m the
policy holder in subsequent years:
     Provided that nothing contained in this sub-rule shall apply where the entire premium
paid by the policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand
goods i.e., used goods as such or after such minor processing which does not change the nature of
the goods and where no input tax credit has been availed on the purchase of such goods, the
value of supply shall be the difference between the selling price and the purchase price and where
the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is
not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase
price of such goods by the defaulting borrower reduced by five percentage points for every
quarter or part thereof, between the date of purchase and the date of disposal by the person
making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which
is redeemable against a supply of goods or services or both shall be equal to the money value of
the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified
by the Government, on the recommendations of the Council, as referred to in paragraph 2 of
Schedule I of the said Act between distinct persons as referred to in section 25, where input tax
credit is available, shall be deemed to be NIL.
33.Value of supply of services in case of pure agent.-Notwithstanding anything contained in
the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of
the recipient of supply shall be excluded from the value of supply, if all the following conditions
are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.

6 Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent
to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured
or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition
to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration fee
and approval fee for the name of the company paid to the Registrar of Companies. The fees
charged by the Registrar of Companies for the registration and approval of the name are
compulso rily levied on B. A is merely acting as a pure agent  in the payment of those fees.
Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply
made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall
be the applicable reference rate for that currency as determined by the Reserve Bank of India on
the date of time of supply in respect of such supply in terms of section 12 or, as the case may be,
section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-
Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State
tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-
Tax amount =  (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST,
SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation.-For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess
payable by a person in a transaction, where the supplier and the recipient of the supply are
not relatedand the price is the sole consideration, to obtain such supply at the same time
when the supply being valued is made;
(b)“supply of goods or services or both of like kind and quality” means any other supply of
goods or services or both made under similar circumstances that, in respect of the
charact er ist ic s, qua lit y, qua nt it y,  fu nct io na l co mp o nent s,  mat er ia ls, a nd t he reput at io n o f t he
goods or services or both first mentioned, is the same as, or closely or substantially
resembles, that supply of goods or services or both.
Chapter V

7 Input Tax Credit
36.        Documentary requirements and conditions for claiming input tax credit.-(1)The
input tax credit shall be availed by a registered person, including the Input Service Distributor, on
the basis of any of the following documents, namely,-
(a)an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
(b)an invoice issued in accordance with the provisions of clause (f) of sub-sect ion (3) of
section 31, subject to the payment of tax;
(c)a debit note issued by a supplier in accordance with the provisions of section 34;
(d)a bill of entry or any similar document prescribed under the Customs Act, 1962 or
rules made thereunder for the assessment of integrated tax on imports;
(e)an Input Service Distributor invoice or Input Service Distributor credit note or any
document issued by an Input Service Distributor in accordance with the provisions of
sub-rule (1) of rule 54.
(2)Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said
document, and the relevant information, as contained in the said document, is
furnished inFORMGSTR-2 bysuch person.
(3)No input tax credit shall be availed by a registered person in respect of any tax that
has been paid in pursuance of any order where any demand has been confirmed on
account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered
person, who has availed of input tax credit on any inward supply of goods or services or both, but
fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon,
within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish
the details of such supply, the amount of value not paid and the amount of input tax credit availed
of proportionate to such amount not paid to the supplier inFORM GSTR-2 for the month
immediately following the period of one hundred and eighty days from the date of the issue of
the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the
said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section
(2) of section 16.
(2) The amountof input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1)
of section 50 for the period startingfrom the date of availing credit on such supplies tillthe date
when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with the provisions of the Act or the provisions of this
Chapter, that had been reversed earlier.

8 38. Claim of credit by a banking company or a financial institution.-A banking company or
a financial institution, including a non-banking financial company, engaged in the supply of
services by way of accepting deposits or extending loans or advances that chooses not to comply
with the provisions of sub-section (2) of section 17, in accordance with the option permitted
under sub-sect ion (4) of thatsection, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
( i)the tax paid on inputs and input services that are used for non-business purposes;
and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b)the said company or institution shall avail the credit of tax paid on inputs and input services
referred to in the second proviso to sub-section (4) of section 17 and not covered under
clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible
to the company or the institution and shall be furnished inFORM GSTR-2;
(d)the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41,
42 and 43, be credited to the electronic credit ledger of the saidcompany or t he inst itution.
39.    Procedure for distribution of input tax credit by Input Service Distributor.-(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 dist ribut ion in a month shall be dist ributed in the
same month and the details thereo f shall be furnishedinFORM GSTR-6in
accordance with the provisions of Chapter VIII of these rules;
(b)the Input Service Distributor shall, in accordance with the provisions of clause (d),
separately distribute the amount of ineligible input tax credit (ineligible under the
provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible
input tax credit;
(c)the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
(d)the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ‘R1’, whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s) who
are engaged in making exempt supply, or are otherwise not registered for any
reason, shall be the amount, “C1”, to be calculated by applying the following
formula -
C
1 = (t
1÷T) × C
where,

9 “C” is the amount of credit to be distributed,
“t
1” is the turnover, as referred to in section 20, of person R
1 during the relevant
period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to
whom the input service is attributable in accordance with the provisions of section
20;
(e)the input tax credit on account of integrated tax shall be distributed as input tax credit
of integrated tax to every recipient;
(f)   the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the
Input Service Distributor is located, be distributed as input tax credit of central tax
and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of
the Input Service D ist ributor, be d ist ributed as int egrated tax and the amount 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 in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only
for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) 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 (f) and the amount attributable to any recipient
shall be calculated in the manner provided in clause (d) and such credit shall be distributed
in the mo nth in which the debit note is included in t he return inFORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the
Input Service Distributor by the supplier shall be apportioned to each recipient in the same
rat io  in which the input tax cred it co ntained in t he original invo ice was dist ributed in ter ms
of clause (d), and the amount so apportioned shall be-
(i) reduced fro m the amount to be dist ributed in the month in which the credit note is
included in the return inFORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned
is in the negative by virtue of the amount of credit under distribution being less than
the amount to be adjusted.
(2)  If the amount of input tax credit distributed by an Input Service Distributor is reduced later
on for any other reason for any of the recipients, including that it was distributed to a wrong

10 recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall
apply,mutatis mutandis,for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service
Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor
invoice to the recipient entitled to such credit and include the Input Service Distributor credit
note and the Input Service Distributor invoice in the return inFORM GSTR-6 for the month in
which such credit note and invoice was issued.
40.  Manner of claiming credit in special circumstances.-(1) The input tax credit claimed
in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or
inputs contained in semi-finished or finished goods held in st ock, or the credit claimed on capital
goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be
subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1)
of section 18, shall be claimed after reducing the tax paid on such capital goods by five
percentage points per quarter of a year or part thereof fro m the date of the invoice or such
other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming
eligible to avail the input tax credit under sub-section (1) of section 18 shall make a
declarat ion, electronically, on the common portal inFORM GST ITC-01to the effect
that he is eligible to avail the input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs
held in stock or inputs contained in semi-finished or finished goods held in stock, or as
the case may be, capital goods–
( i)on the day immediat ely preced ing the dat e from which he beco mes liable
to pay tax under the provisions of the Act, in the case of a claim under clause (a)
of sub-section (1) of section 18;
( ii)on the day immed iat ely preced ing t he dat e of the grant of reg istration, in
the case of a claim under clause (b) of sub-section (1) of section 18;
(iii)on the day immediat ely preced ing the dat e from which he beco mes liable
to pay tax under section 9, in the case of a claim under clause (c) of sub-section
(1) of section 18;
(iv)on the day immediately preceding the date from which the supplies made
by the registered person becomes taxable, in the case of a claim under clause (d)
of sub-section (1) of section 18;
(d) the details furnished in the declarationunder clause (b) shall be duly certified by a
practicing chartered accountantor a cost accountant if the aggregate value of the claim on
account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh
rupees;
(e) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d) of
sub-section (1) of section 18 shall be verified with the corresponding details furnished by

11 the corresponding supplier inFORM GSTR-1or as the case may be, inFORM GSTR-
4, onthe common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said
goods at the rate of five percentage points for every quarter or part thereof from the date of the
issue of the invoice for such goods.
41.  Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-(1)
A registered person shall, in the event of sale, merger, de-merger,amalgamation, lease or transfer
or change in the ownership of business for any reason, furnish the details of sale, merger, de-
merger, amalgamation, lease or transfer of business, inFORM GST ITC-02, electronically on
the common portal along with a request for transfer of unutilized input tax credit lying in his
electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the
value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a pract icing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or
transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor
and, upon such acceptance, the un-ut ilized credit specified inFORM GST ITC-02 shall be
credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his
books of account.
42.    Manner of determination of input tax credit in respect of inputs or input services and
reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes
of business and partly for other purposes, or partly used for effecting taxable supplies including
zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of
business or for effecting taxable supplies in the following manner, namely,-
(a)   the total input tax involved on inputs and input services in a tax period, be denoted as
‘T’;
(b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to
be used exclusively for the purposes other than business, be denoted as ‘T
1’;
(c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to
be used exclusively for effecting exempt supplies, be denoted as ‘T
2’;
(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which
credit is not available under sub-section (5) of section 17, be denoted as ‘T
3’;

12(e) the amount ofinput tax credit credited to the electronic credit ledger of registeredperson, be denoted as ‘C
1’ and calculated as-
C
1= T- (T
1+T
2+T
3);
(f) the amount of input tax credit attributable to inputs and input services intended to be
used exclusively for effecting supplies other than exempted but including zero rated
supplies, be denoted as ‘T
4’;
(g) ‘T
1’, ‘T
2’, ‘T
3’ and ‘T
4’ shall be determined and declared by the registered person at
the invo ice level inFORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called
common credit, be denoted as ‘C
2’ and calculated as-
C
2= C
1- T
4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D
1’
and calculated as-
D
1= (E÷F) × C
2
where,
‘E’ is the aggregate value of exempt supplies during the tax period,and
‘F’ is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated
by taking values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover
are available, previous to the month during which the said value of ‘E/F’ is to be
calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value
of exempt supplies and the total turnover shall exclude the amount of any duty or tax
levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51
and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services are used partly for business and partly for non-business purposes, be denoted as
‘D
2’, and shall be equal to five per cent. of C
2; and
(k)  the remainder of the common credit shall be the eligible input tax credit attributed to
the purposes of business and for effecting supplies other than exempted supplies but
including zero rated supplies and shallbe denoted as ‘C
3’, where,-
C
3= C
2- (D
1+D
2);
(l) the amount ‘C
3’ shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of ‘D
1’ and ‘D
2’ shall be added to the output tax
liability of the registered person:

13 Provided that where the amount of input taxrelating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies has
been ident ified and segregated at the invo ice level by the regist ered person, the same shall
be included in ‘T
1’ and ‘T
2’ respectively, and theremaining amountofcredit on such
inputs or input services shall be included in ‘T
4’.
(2)The input tax credit determined under sub-rule (1) shall be calculated finally for the financial
year before the due date for furnishing of the return for the month of September following the
end o f the financial year to which such credit relates,  in the manner specified in the said sub-rule
and-
(a) where the aggregate of the amounts calculated finally in respect of ‘D
1’ and ‘D
2’ exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ‘D
1’ and ‘D
2’, such excess
shall be added to the output tax liability of the registered person in the month not later than the
mo nth of September following the end of the fina ncial year to which such credit relates and the
said person shall be liable to pay interest on the said excess amount at the rate specified in sub-
section (1) of sect ion 50 for the period starting from the first day of April of the succeeding
financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D
1’ and ‘D
2’
exceeds the aggregate of the amounts calculated finally in respect of ‘D
1’ and ‘D
2’, such excess
amount shall be claimed as credit by the registered person in his return for a month not later than
the month of September following the end of the financial year to which such credit relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the input
tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of
section 17, being partly used for the purposes of business and partly for other purposes, or partly
used for effecting taxable supplies including zero rated supplies and partly for effecting exempt
supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the
following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used
exclusively for non-business purposes or used or intended to be used exclusively for
effecting exempt supplies shall be indicated inFORM GSTR-2 and shall not be credited to
his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including zero-rated
supplies shall be indicated inFORM GSTR-2 and shall be credited to the electronic credit
ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as ‘A’, shall be credited to the electronic credit ledger and the useful life of
such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently
covered under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at

14 the rate of five percentage points for every quarter or part thereof and the amount ‘A’ shall
be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not
attract the provisions of sub-section (4) of section 18, if it is subsequently covered under
this clause.
(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause
(c), to be denoted as ‘T
c’, shall be the common credit in respect of capital goods for a tax
period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of
five percentage points for every quarter or part thereof shall be added to the aggregate
value ‘T
c’;
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as ‘T
m’ and calculated as-
T
m= T
c÷60
(f)the amount of input tax credit, at the beginning of a tax period, on all common capital
goods whose useful life remains during the tax period, be denoted as ‘T
r’ and shall be
the aggregate of ‘T
m’ for all such capital goods;
(g)the amount of common credit attributable towards exempted supplies, be denoted as
‘T
e’, and calculated as-
T
e= (E÷ F) x T
r
where,
‘E’ is the aggregate valueofexempt supplies, made, during the tax period,and
‘F’ is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated
by taking values of ‘E’ and ‘F’ of the last tax period for which the details of such turnover
are available, previous to the month during which the said value of ‘E/F’ is to be
calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of
exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under
entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the
said Schedule;
(h) the amount T
e along with the applicable interest shall,during every tax period of the useful
life o f the concerned capital goods, be added to the output tax liability of the person making such
claim of credit.
(2) The amount T
e shall be computed separately for central tax, State tax, Union territory tax and
integrated tax.

15 44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax
credit relating toinputs held in stock, inputs contained in semi-finished and finished goods held
in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or
sub-section (5) of section 29, be determined in the following manner, namely,-
(a)for inputs held in stock and inputs contained in semi-finished and finished goods held in
stock, t he input tax credit shall be calculated proportionately on the basis o f the
corresponding invoices on which credit had been availed by the registered taxable person
on such inputs;
(b)for capital goods held in stock, the input tax credit involved in the remaining useful life
in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of
integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market price of the
goods on the effective date of the occurrence of any of the events specified in sub-section (4) of
section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the
registered person and the details of the amount shall be furnished inFORM GST ITC-03, where
such amount relates to any event specified in sub-section (4) of section 18 and inFORM GSTR-
10, where such amount relates to the cancellation of registration.
(5)  The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing
chartered accountantor cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished inFORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker.-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker
under the cover of a challan issued by the principal, including where such goods are sent directly
to a job-worker.
(2) The challan issued by t he principal to t he job worker shall contain the det ails specified  in rule
55.

16  (3) The details of challans in respect of goods dispatched to a job worker or received from a job
worker or sent from one job worker to another during a quarter shall be included inFORM GST
ITC-04furnished for that period on or before t he t wenty-fifth day o f the mo nth succeeding the
said quarter.
(4) Where the inputs or capital goods are not returned to theprincipal wit hin the t ime st ipulat ed
in section 143, it shall be deemed that such inputs or capital goods had been supplied by the
principal to the job worker on the day when the said inputs or capital goods were sent out and the
said supply shall be declared inFORM GSTR-1 and the principal shall be liable t o pay the tax
along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in the
Explanation to section 17;
(2) for determining the value of an exempt supplyas referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the purpose of
paying stamp duty; and
(b)the value of security shall be taken as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.-Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the
registered person containing the following particulars, namely,-
(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as “-” and “/” respect ively, and any combination thereo f, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)name and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient  is un-regist ered and w here the value of
the taxable supply is fifty thousand rupees or more;
(f)name and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient  is un-regist ered and w here the value of
the t axable supply is less than fifty thousand rupees and t he recipient request s that
such details be recorded in the tax invoice;
(g)Harmonised System of Nomenclature code for goods or services;
(h)description of goods or services;
( i)quantity in case of goods and unit or Unique Quantity Code thereof;

17 ( j)total value of supply of goods or services or both;
(k)taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
( l)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
( m)amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(n)place of supply along with the name of the State, in the case of a supply in the
course of inter-State trade or commerce;
(o)address of delivery where the same is different from the place of supply;
(p)whether the tax is payable on reverse charge basis; and
(q)signature or digital signature of the supplier or his authorised representative:
Provided that the Government  may, on the recommendat ions of the Co uncil,  by
notification, specify-
( i)the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention, for such period as
may be specified in the said notificat ion; and
( ii)the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as may
be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of
sub-section (3) of section 31, a registered person may issue a consolidated invoice at the
end of a month for supplies covered under sub-section (4) of section 9, the aggregate
value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall
carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF
INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR
LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as
the case may be, and shall, in lieu of the details specified in clause (e), contain the
following details, namely,-
( i)name and address of the recipient;
( ii)address of delivery; and
(iii)name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely,-
(a)the recipient is not a registered person; and
(b)the recipient does not require such invoice, and

18 shall issue a consolidated tax invoice for such supplies at the close of each day in respect
of all such supplies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
taxable supply of services, shall be issued within a period of thirt y days from the date of the
supply of service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which the
invoice or any document in lieu thereof is to be issued shall be forty five days from the date of
the supply of service:
Provided further that an insurer or a banking company or a financial institution, including
a non-banking financial company, or a telecom operator, or any other class of supplier of services
as may be notified by the Gover nment on the recommendat ions of the Council, making taxable
supplies of services between distinct persons as specified in section 25, may issue the invoice
before or at the time such supplier records the same in his books of account or before the expiry
of the quarter during which the supply was made.
48. Manner of issuing invoice.-(1)The invoice shall be prepared in triplicate, in the case of
supply of goods, in the following manner, namely,-
(a)the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2)The invoice shall be prepared in duplicate, in the case of the supply of services, in the
following manner, namely,-
(a)    the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)    the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3)The serial number of invoices issued during a tax period shall be furnished electronically
through the commo n portal inFORM GSTR-1.
49. Bill of supply.-A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall
be issued by the supplier containing the following details, namely,-
(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or  multiple
series, containing alphabets or numerals or special characters -hyphen or dash and
slash symbolised as “-” and “/” respect ively, and any combination thereo f, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)Harmonised System of Nomenclature Code for goods or services;

19 (f)description of goods or services or both;
(g)value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h)signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall,mutatis mutandis, apply to the bill of supply
issued under this rule:
Provided further that any tax invoice or any other similar document issued under any
other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill
of supply for the purposes of the Act.
50. Receipt voucher.-A receipt voucher referred to in clause (d) of sub-section (3) of section 31
shall contain the fo llowing particu lars, namely,-
(a)name, address and Goods and Services Tax Identification Number of the
supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)description of goods or services;
(f)amount of advance taken;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
( i)place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
( j)whether the tax is payable on reverse charge basis; and
(k)signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
( i)the rate of tax is not determinable, the tax shall be paid at the rate of
eighteen per cent.;
(ii)  the nat ure of supply is not det erminable, the same shall be t reated as inter-
State supply.

20 51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31
shall contain the fo llowing particu lars, namely:-
(a)name, address and Goods and Services Tax Identification Number of the
supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e)number and date of receipt voucher issued in accordance with the provisions of
rule 50;
(f)description of goods or services in respect of which refund is made;
(g)amount of refund made;
(h)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
( i)amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
( j)whether the tax is payable on reverse charge basis; and
(k)signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.-A payment voucher referred to in clause (g) of sub-section (3) of section
31 shall contain the fo llowing particu lar s, namely:-
(a)name, address and Goods and Services Tax Identification Number of the supplier
if registered;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number of the
recipient;
(e)description of goods or services;
(f)amount paid;
(g)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)amount of tax payable in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);

21 ( i)place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce; and
( j)signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.-(1)A revised tax invo ice referred to in
section 31 and credit or debit notes referred to in sect ion 34 shall contain the following
particulars, namely:-
(a)the word “Revised Invoice”, wherever applicable, indicated prominently;
(b)name, address and Goods and Services Tax Identification Number of the supplier;
(c)nature of the document;
(d)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals o r special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique
for a financial year;
(e)date of issue of the document;
(f)name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(g)name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(h)serial number and date of the corresponding tax invo ice o r, as the case may be,
bill of supply;
( i)value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
( j)signature or digital signature of the supplier or his authorised representative.
(2)Every registered person who has been granted registration with effect from a date earlier
than the date of issuance of cert ificate of registration to him, may issue revised tax invoices in
respect of taxable supplies effected during the period starting from the effective date of
registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect
of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does
not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued
separately in respect of all the recipients located in a State, who are not registered under the Act.
(3)Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the words
“INPUT TAX CREDIT NOT ADMISSIBLE”.

22 54. Tax invoice in special cases.-(1)An Input Service Distributor invoice or, as the case ma y
be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain
the fo llowing det ails:-
(a)name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as- “-”, “/” respectively, and any combination thereof, unique for
a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number of the recipient
to whom the credit is distributed;
(e)amount of the credit distributed; and
(f)signature or digital signature of the Input Service Distributor or his authorised
representative:
Provided that where the Input Service Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall include any
document in lieu thereof, by whatever name called, whether or not serially numbered but
containing the information as mentioned above.
(2)Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax invoice
or any other document in lieu thereof, by whatever name called, whether issued or made
available, physically or electronically whether or not serially numbered, and whether or not
containing the address of the recipient of taxable service but containing other information as
mentioned under rule 46.
(3)Where the supplier of taxable service is a goods transport agency supplying services in
relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax
invoice or any other document in lieu thereof, by whatever name called, containing the gross
weight of the consignment, name of the consigner and the consignee, registration number o f
goods carriage in which the goods are transported, details of goods transported, details o f place
of origin and destination, Goods and Services Tax Identification Number of the person liable for
paying tax whether as consigner, consignee or goods transport agency, and also containing other
information as mentioned under rule 46.
(4)Where the supplier of taxable service is supplying passenger transportation service, a tax
invoice shall include ticket in any form, by whatever name called, whether or not serially
numbered, and whether or not containing the address of the recipient of service but containing
other information as mentioned under rule 46.
(5)The provisions of sub-rule (2) or sub-rule (4) shall apply,mutatis mutandis, t o the
documents issued under rule 49 or rule 50 or rule 51 or rule 52  or rule 53.

23 55. Transportation of goods without issue of invoice.-(1)For the purposes of-
(a)supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b)transportation of goods for job work,
(c)transportation of goods for reasons other than by way of supply, or
(d)such other supplies as may be notified by the Government,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
( i)date and number of the delivery challan;
( ii)name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii)name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
(iv)Harmonised System of Nomenclature code and description of goods;
(v)quantity (provisional, where the exact quantity being supplied is not known);
(vi)taxable value;
(vii)tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax
or cess, where the transportation is for supply to the consignee;
(viii)   place of supply, in case of inter-State movement; and
(ix)  signature.
(2)The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
follo wing manner, namely:–
(a)the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b)   the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)   the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3)Where goods are being transported on a delivery challan in lieu of invoice, the same shall
be declared as specified in rule 138.
(4)Where the goods being transported are for the purpose of supply to the recipient but the
tax invoice could not be issued at the time of removal of goods for the purpose of supply,
the supplier shall issue a tax invoice after delivery of goods.
(5)Where the goods are being transported in a semi knocked down or completely knocked
down condition -
(a)the supplier shall issue the co mplet e invo ice before dispat ch o f the first
consignment;
(b)the supplier shall issue a delivery challan for each o f the subsequent
consignments, giving reference of the invoice;
(c)each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and

24 (d)the original co py of the invo ice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.-(1)Every registered person shall keep
and maintain, in addition to the particulars mentioned in sub-section (1) of sect ion 35, a true and
correct account of the goods or services imported or exported or of supplies attracting payment of
tax on reverse charge along with the relevant documents, including invoices, bills of supply,
delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall maintain the
accounts of stock in respect of goods received and supplied by him, and such accounts shall
contain part iculars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written
off or disposed of by way of gift or free sample and the balance of stock including raw materials,
finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid
and adjustments made thereto.
 (4) Every registered person, other than a person paying tax under section 10, shall keep and
maintain an account, containing the details of tax payable (including tax payable in accordance
with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid,
input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit
notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of -
(a)names and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b)names and complete addresses of the persons to whom he has supplied goods or services,
where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods
stored during transit along with the particulars of the stock stored therein.
(6)If any taxable goods are found to be stored at any place(s) other than those declared under
sub-rule (5) without the cover of any valid documents, the proper officer shall determine the
amount of tax payable on such goods as if such goods have been supplied by the registered
person.
(7) Every registered person shall keep the books of account at the principal place of business and
books of account relating to additional place of business mentioned in his certificate of

25 registration and such books of account shall include any electronic form of data stored on any
electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten,
and all incorrect entries, otherwise than those of clerical nature, shall be scored out under
attestation and thereafter, the correct entry shall be recorded and where the registers and other
documents are maintained electronically, a log of every entry edited or deleted shall be
maintained.
(9) Each volume of books of account maintained manually by the registered person shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to
a registered person are found at any premises other than those mentioned in the certificate of
registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a)particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b)particulars including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal;
(c)particulars including description, value and quantity (wherever applicable) of goods or
services supplied on behalf of every principal;
(d)details of accounts furnished to every principal; and
(e)tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
 (12) Every registered person manufacturing goods shall maintain monthly production accounts,
showing quantitative details of raw materials or services used in the manufacture and quantitative
details of the goods so manufactured including the waste and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing quantitative
details of goods used in the provision of services, details of input services utilised and the
services supplied.
(14)  Every registered person executing works contract shall keep separate accounts for works
contract showing -
(a)   the names and addresses of the persons on whose behalf the works contract is executed;
(b)   description, value and quantity (wherever applicable) of goods or services received for
the execution of works contract;
(c)   description, value and quantity (wherever applicable) of goods or services utilized in the
execution of works contract;
(d)   the details of payment received in respect of each works contract; and

26 (e)   the names and addresses of suppliers from whom he  received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and
the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply,
credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and
outward supply shall be preserved for the period as provided in section 36 and shall, where such
accounts and documents are maintained manually, be kept at every related place of business
mentioned in the certificate of registration and shall be accessible at every related place of
business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person
shall maintain true and correct records in respect of such goods handled by him on behalf of such
registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.57. Generation and maintenance of electronic records.-(1) Proper electronic back-up ofrecords shall be maintained and preserved in such manner that, in the event of destruction of suchrecords due to accidents or natural causes, the information can be restored within a reasonableperiod of time.(2) The registered person maintaining electronic records shall produce, on demand, the relevantrecords or documents, duly authenticated by him, in hard copy or in any electronically readableformat.(3) Where the accounts and records are stored electronically by any registered person, he shall,on demand, provide the details of such files, passwords of such files and explanation for codesused, where necessary, for access and any other information which is required for such accessalong with a sample copy in print form of the information stored in such files.58.   Records to be maintained by owner or operator of godown or warehouse and
transporters.-(1)Every person required to maintain records and accounts in accordance with
the provisions of sub-section (2) of section 35, if not already registered under the Act, shall
submit the details regarding his business electronically on the common portal inFORM GST
ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon
validation of the details furnished, a unique enrolment number shall be generated and
communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall
be deemed to be enrolled in the State or Union territory.

27 (3) Ever y person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished inFORM GST ENR-01 electronically on the common portal either directly or through
a Facilitation Centre notified by the Commissioner.(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods and
Services Tax Identification Number of the registered consigner and consignee  for each of
his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of accounts
with respect to the period for which particular goods remain in the warehouse, including
the particulars relating to dispatch, movement, receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can
be identified item-wise and owner-wise and shall facilitate any physical verification or inspection
by the proper officer on demand.
Chapter VIII
Returns
59.  Form and manner of furnishing details of outward supplies.-(1)Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of outward supplies of goods or services or both under
section 37, shall furnish such details in FORM GSTR-1 electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2)  The details of outward supplies of goods or services or both furnished inFORM GSTR-1
shall includethe–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii)  inter-State supplies with invo ice  value  mo re than two  and  a  half lakh
rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
 (c) debit  and credit  notes, if any,  issued during the  month for  invoices issued
previously.
 (3)  The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) inPart A ofFORM GSTR-2A,in

28 FORM GSTR-4Aandin FORM GSTR-6A through the common portal after the due date of
filing ofFORM GSTR-1.
(4)  The details of inward supplies added, corrected or deleted by the recipient in hisFORM
GSTR-2 under section 38 orFORM GSTR-4 orFORM GSTR-6 under sect ion 39 shall be
made available t o the supplier elect ronically inFORM GSTR-1A through the common portal
and such supplier may either accept or reject the modificat ions made by the recipient andFORM
GSTR-1 furnished earlierby the supplier shall st and amended to the extent of modificat ions
accepted by him.
60.  Form and manner of furnishing details of inward supplies.-(1)  Everyregistered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of inward supplies of goods or services or both received
during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in
Part A, Part B and Part C ofFORM GSTR-2A, prepare such details as specified in sub-
section (1) of the said section and furnish the same inFORM GSTR-2 electronically through the
co mmo n portal, eit her direct ly or from a Facilitat ion Centre notified by the Co mmissio ner, after
including therein details of such other inward supplies, if any, required to be furnished under sub-
section (2) of section 38.
(2)  Every registered person shall furnish the details, if any, required under sub-section (5) of
section 38 electronically inFORM GSTR-2.
(3)  The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit inFORM GSTR-2where such eligibility
can be determined at the invoice level.
(4)  The registered person shall declare the quantum of ineligible input tax credit on inward
supplies which is relatable to non-taxable supplies or for purposes other than business and cannot
be determined at the invoice level inFORM GSTR-2.
(4A)  The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit inPart A of
FORM GSTR 2A electronically through the common portal and the said recipient may include
the same inFORM GSTR-2.
(5)  The details of invoices furnished by an Input Service Distributor in his return inFORM
GSTR-6 under rule 65 shall be made available to the recipient of credit inPart B ofFORM
GSTR 2A electronically through the common portal and the said recipient may include the same
inFORM GSTR-2.
(6)  The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 inFORM GSTR-7 shall be made available to the deductee inPart C ofFORM
GSTR-2Aelectronically through the common portal and the said deductee may include the same
inFORM GSTR-2.
(7)  The details of tax collected at source furnishedby an e-commerce operator under section
52inFORM GSTR-8shall be made available t o the concerned person inPart C of FORM
GSTR 2A electronically through the common portal and such person may include the same in
FORM GSTR-2.
(8)  The details of inward supplies of goods or services or both furnished inFORM GSTR-2
shall includethe-

29 (a) invoice wise details of all inter-State and intra-State supplies received fro m
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61.  Form and manner of submission of monthly return.-(1) Every registered person other
than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an
Input Service Distributor or a non-resident taxable person or a person paying tax under section 10
or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-
section (1) of section 39 inFORM GSTR-3 electronically through the common portal either
direct ly or through a Facilitation Centre notified by the Commissioner.
(2)Part A of the return under sub-rule (1) shall be electronically generated on the basis of
information furnished throughFORM GSTR-1, FORM GSTR-2and based on other liabilities
of preceding tax periods.
(3)  Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include thedet ails inPart Bof the return in FORM
GSTR-3.
(4)  A registered person, claiming refund of any balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49, may claim such refund inPart B
of the return inFORM GSTR-3 and such return shall be deemed t o be an applicat ion filed u nder
section 54.
(5)  Where the time limit for furnishing of details inFORM GSTR-1 under section 37and in
FORM GSTR-2 under section 38has been extended and the circumst ances so warrant, return in
FORM GSTR-3B, in lieuofFORM GSTR-3, may be furnished in such manner and subject to
such conditions as may be notified by the Commissioner.
62.  Form and manner of submission of quarterly return by the composition supplier.-
(1)  Every registered person paying tax under section 10 shall, on the basis of details
contained inFORM GSTR-4A, and where required, after adding, correcting or deleting the
details, furnish the quarterly return inFORM GSTR-4 electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2)  Every registered person furnishing the return under sub-rule (1) shall discharge his
liabilit y towards tax, interest, penalt y, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall includethe-
(a)invoice wise inter-State and intra-State inward supplies received from registered and
un-registered persons; and
(b)consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial year shall, where required, furnish the details of outward and inward supplies and return

30 under rules 59, 60 and 61 relating to the period during which the person was liable to furnish
such details and returns till the due date of furnishing the return for the month of September of
the succeeding financial year or furnishing of annual return of the preceding financial year,
whichever is earlier.
Explanation.– For the purpose of this sub-rule, it is hereby declared that the person shall not be
eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the
period prior to his opting for the composition scheme.
(5) A regist ered person opting to withdraw fro m the composit ion scheme at his own mot ion or
where o ption is withdrawn at the inst ance o f the p roper officer shall, where required, furnish the
details relating to the period prior to his opting for payment of tax under section 9 inFORM
GSTR- 4 till the due date of furnishing the return for the quarter ending September of the
succeeding financial year or furnishing of annual return of the preceding financial year,
whichever is earlier.
63.   Form and manner of submission of return by non-resident taxable person.-Every
registered non-resident taxable person shall furnish a return inFORM GSTR-5electronically
through the common portal, either directly or through a Facilitation Centre notified by the
Commissioner, including therein the details of outward supplies and inward supplies and shall
pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of
this Chapter within twenty days after the end of a tax period or within seven days after the  last
day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information and
database access or retrieval services.-Every registered person providing online information
and data base access or retrieval services fro m a place outside India to a person in India other
than a registered person shall file return inFORM GSTR-5A on or before the twentieth day of
the month succeeding the calendar month or part thereof.
65.   Form and manner of submission of return by an Input Service Distributor.-Every
Input Service Distributor shall, on the basis of details contained inFORM GSTR-6A, and where
required, after adding, correcting or deleting the details, furnish electronically the return in
FORM GSTR-6, containing the details of tax invo ices on which credit  has been received and
those issued under section 20, through the common portal either directly or from a Facilitation
Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter
in this rule referred to as deductor) shall furnish a return inFORM GSTR-7 electronically
through the common portal either directly or from a Facilitation Centre notified by the
Commissioner.
(2)  The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers inPart C ofFORM GSTR-2A andFORM-GSTR-4A on
the common portal after the due date of filing ofFORM GSTR-7.

31 (3)   The cert ificate referred to in sub-sect ion (3) of section 51 shall be made available
electronically to the deductee on the common portal inFORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67.  Form and manner of submission of statement of supplies through an e-commerce
operator.-(1) Every electronic commerce operator required to collect tax at source under section
52 shall furnish a statement inFORM GSTR-8 electronically on the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies
effected through such operator and the amount of tax collected as required under sub-section (1)
of section 52.
(2)  The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers inPart C ofFORM GSTR-2Aon the common portal
after the due date of filing ofFORM GSTR-8.
68.  Notice to non-filers of returns.-A notice inFORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or section 44 or
section 45 or section 52.
69.  Matching of claim of input tax credit .-The following det ails relat ing to the claim of
input tax credit on inward supplies including imports, provisionally allowed under section 41,
shall be matched under section 42 after the due date for furnishing the return inFORM GSTR-3-
(a)Goods and Services Tax Identification Number of the supplier;
(b)Goods and Services Tax Identification Number of the recipient;
(c)invoice or debit note number;
(d)invoice or debit note  date; and
(e)tax amount:
  Provided that where the time limit for furnishingFORM GSTR-1 specified under section 37
andFORM GSTR-2 specified under section 38 has been extended, the date of matching relating
to claim of input tax credit shall also be extended accordingly:
  Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of input tax credit to such date as may be
specified therein.
Explanation.-  For the purposes of this rule, it is hereby declared that –
( i)The claim of input tax credit in respect of invoices and debit notes inFORM GSTR-2
that were accepted by the recipient on the basis ofFORM GSTR-2A without amendment
shall be treated as matched if the corresponding supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input
tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note
by the corresponding supplier.

32 70. Final acceptance of input tax credit and communication thereof.-(1)The final
acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of
sect ion 42, shall be  made available electronically to the reg istered person making such claim in
FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as
mismatched but is found to be matched after rectification by the supplier or recipient shall be
finally accepted and  made available elect ronically to the person making such claim inFORM
GST MIS-1through the common portal.
71.  Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.-(1)  Any discrepancy in the claim of input tax credit in
respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax
liable to be added under sub-section (5) of the said section on account of continuation of such
discrepancy, shall be made available to the recipient mak ing such claim electronically inFORM
GST MIS-1 and to the supplier electronically inFORM GST MIS-2 through the common portal
on or before the last date of the month in which the matching has been carried out.
(2)  A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3)  A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rect ificat ions in the stat ement o f inward supplies to be fur nished for the month in which
the discrepancy is made available.
(4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the o utput tax liabilit y o f the recipient  in his return to be
furnished inFORM GSTR-3for the mo nth succeeding the mo nth in w hich t he discrepancy is
made available.
Explanation.- For the purposes of this rule, it is hereby declared that -
( i)Rectification by a supplier means adding or correcting the details of an outward supply in his
valid return so as to match the details of corresponding inward supply declared by the
recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the supplier.
72.  Claim of input tax credit on the same invoice more than once.-Duplicat ion of claims
of input tax credit in the details of inward supplies shall be communicated to the registered
person inFORM GST MIS-1 electronically through the common portal.
73.  Matching of claim of reduction in the output tax liability .-The fo llowing det ails
relating to the claim of reduction in output tax liability shall be matched under section 43 after
the due date for furnishing the return in FORM GSTR-3, namely:-
(a)Goods and Services Tax Identification Number of the supplier;
(b)Goods and Services Tax Identification Number of the recipient;

33 (c)credit note number;
(d)credit note date; and
(e)tax amount:
  Provided that where the time limit for furnishingFORM GSTR-1 under section 37and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction
in the o utput tax liabilit y shall be extended accordingly:
  Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of reduction in output tax liability to such
date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
( i)the claim of reduction inoutput tax liability due to issuanceof credit notes inFORM
GSTR-1 that were accepted by the corresponding recipient inFORM GSTR-2without
amendment shall be treated as matched if the said recipient has furnished a valid return.
   (ii)  the claim of reduction in the output tax liability shall be considered as matched where the
amount of output tax liability after taking into account the reduction claimed is equal to
or more than t he claim of input tax credit after taking  into  account the reduction admitted
and discharged on such credit note by the corresponding recipient in his valid return.
74.  Final acceptance of reduction in output tax liability and communication thereof.-
(1)The final acceptance of claim of reduct ion in output tax liability in respect of any tax
period, specified in sub-section (2) of section 43, shall be made available electronically to the
person making such claim inFORM GST MIS-1through the common portal.
(2)The claim of reduction in output tax liability in respect of any tax period which had been
communicated as mis-matched but is found to be matched after rectification by the supplier or
recipient shall be finally accepted and made available electronically to the person making such
claim inFORM GST MIS-1through the commo n portal.
75.  Communication and rectification of discrepancy in reduction in output tax liability
and reversal of claim of reduction.-(1)  Any discrepancy in claim of reduction in output tax
liability, specified in sub-section (3) of section 43, and the details of output tax liability to be
added under sub-section (5) of the said section on account of continuation of such discrepancy,
shall be made available to t he registered person making such claim electronically inFORM GST
MIS- 1 and the recipient electronically inFORM GST MIS-2 through the common portal on or
before the last date of the month in which the matching has been carried out.
(2)   A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3)   A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rect ificat ions in the stat ement o f inward supplies to be fur nished for the month in which
the discrepancy is made available.

34 (4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier and debited to the
electronic liabilit y register and also shown in his ret urn inFORM GSTR-3 for the month
succeeding the month in which the discrepancy is made available.
Explanation.-  For the purposes of this rule, it is hereby declared that –
( i)rectification by a supplier means deleting or correcting the details of an outward supply in
his valid return so as to match the details of corresponding inward supply declared by the
recipient;
    (ii)rectification by the recipient means adding or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the supplier.
76.  Claim of reduction in output tax liability more than once.-The duplicat ion of claims
for reduction in output tax liability in the details of outward supplies shall be communicated to
the registered person inFORM GST MIS-1 elect ro nica lly t hro ugh t he co mmo n po rt al.
77.  Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-
section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person
in his return inFORM GSTR-3 and shall be credited to his electronic cash ledger inFORM
GST PMT-05 and the amount credited shall be available for payment of any future liability
towards interest or the taxable person may claim refund of the amount under section 54.
78.  Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.-The following details relating to the supplies made through an e-
Commerce operator, as declared inFORM GSTR-8, shall be matched with the corresponding
details declared by the supplier inFORM GSTR-1,
(a)State of place of supply; and
(b)net taxable value:
Provided that where the time limit for furnishingFORM GSTR-1 under section 37 has
been extended, the date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the reco mmendations of the Council, by order,
extend the date of matching to such date as may be specified therein.
79.  Communication and rectification of discrepancy in details furnished by the e-
commerce operator and the supplier.-(1) Any discrepancy in the details furnished by the
operator and those declared by the supplier shall be made available to the supplier electronically
inFORM GST MIS-3 and to the e-co mmerce operator electronically inFORM GST MIS–4 on
the common portal on or before the last date of the month in which the matching has been carried
out.
(2)  A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.

35 (3)  An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the discrepancy is
made available.
(4)Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier in his return in
FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are
made available and such addition to the output tax liability and interest payable thereon shall be
made available to the supplier electronically on the common portal in FORM GST MIS–3.
80.  Annual return.-(1) Every registered person, other than an Input Service Distributor, a
person paying tax under section 51 or section 52, a casual taxable person and a non-resident
taxable person, shall furnish an annual return as specified under sub-section (1) of section 44
electronically inFORM GSTR-9through the commo n portal eit her direct ly or t hrough a
Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10shall furnish the annual return in
FORM GSTR-9A.
(1)Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section inFORM GSTR -
9B.
(2)Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he
shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C,electronicallythrough the common portal either directly or througha
Facilitation Centre notified by the Commissioner.
81.  Final return.-Every registered person required to furnish a final return under section 45,
shall furnish such return electronically inFORM GSTR-10 through the common portal either
direct ly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person
who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward
supplies, shall furnish the details of such supplies of taxable goods or services or both
electronically inFORM GSTR-11, along with application for such refund claim, through the
common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2)   Every person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services
or both as may be required by the proper officer inFORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application inFORM
GST PCT-01 may be made electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner for enrolment as goods and services tax
practitioner by any person who,
( i)is a citizen of India;
(ii)  is a person of sound mind;

36 (iii)  is not adjudicat ed as insolvent;
(iv)  has not been convicted by a competent court;
        and satisfies any of the following conditions, namely:-
(a) that he is a ret ired o fficer of the Co mmercial Tax Department of any Stat e
Government or of the Central Board of Excise and Customs, Department of
Revenue, Government of India, who, during his service under the Government,
had worked in a post not lower than the rank of a Group-B gazetted officer for a
period of not less than two years; or
(b) that he has enro lled as a sales tax practitioner or tax return preparer under the
existing law for a period of not less than five years;
(c) he has passed,
( i)a graduate or postgraduate degree or its equivalent examination
having a degree in Commerce, Law, Banking including Higher Auditing, or
Business Administration or Business Management from any Indian Universit y
established by any law for the time being in force; or
(ii)  a degree examination of any Foreign University recognised by any
Indian University as equivalent to the degree examination mentioned in sub-clause
(i); or
(iii)  any other examinat ion notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv)  has passed any of the following examinations, namely:-
(a)  final examinat ion of the Inst itute of Chartered Accountants
of India; or
(b)  final examination of the Institute of Cost Accountants of
India; or
(c)   final examination of the Institute of Company Secretaries of
India.
(2)  On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a
goods and services tax pract itionerand  issue a certificat e to that effect  in FORM GST PCT-02
or reject his application where it is found that the applicant is not qualified to be enrolled as a
goods and services tax practitioner.
(3)  The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible
to remain enrolled unless he passes such examination conducted at such periods and by such
authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a period of
one year from the appointed date.

37 (4)  If any goods and services tax practitioneris found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice to show
cause inFORM GST PCT-03for such misconductand after giving him a reasonable
opportunity of being heard, by order in FORM GST PCT -04direct that he shall henceforth be
disqualified under section 48 to function as a goods and services tax practitioner.
(5)  Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
 (6)  Any registered person may, at his option, authorise a goods and services tax practitioner
on the common portal inFORM GST PCT-05or, at any time, withdraw such authorisation in
FORM GST PCT-05 and the goods and services tax practitionerso authorised shall be allowed
to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7)  Where a statement required to be furnished by a registered person has been furnished by
the goods and services tax practitioner authorised by him, a confirmation shall be sought from the
registered person over email or SMS and the statement furnished by the goods and services tax
practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation
till the last date of furnishing of such statement, it shall be deemed that he has confirmed the
statement furnished by the goods and services tax practitioner.
(8)  A goods and services tax practitionercan undertake any or all of the following activities
on behalf of a registered person, if so authorised by him to-
(a)furnish the details of outward and inward supplies;
(b)furnish monthly, quarterly, annual or final return;
(c)make deposit for credit into the electronic cash ledger;
(d)file a claim for refund; and
(e)file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and services tax
practitioner authorised by the registered person, a confirmation shall be sought from the
registered person and the application submitted by the said practitioner shall be made available to
the registered person on the common portal and such application shall not be proceeded with
further until the registered person gives his consent to the same.
(9)  Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(a)  give his consent in FORM GST PCT-05to any goods and services tax
practitionerto prepare and furnish his return; and
(b)  before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10)  The goods and services tax practitionershall-
(a)  prepare the statements with due diligence; and

38 (b)  affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be
treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
84.  Conditions for purposes of appearance.-(1) No person shall be eligible to attend before
any authority as a goods and services tax practitioner in connection with any proceedings under
the Act on behalf of any registered or un-registered person unless he has been enrolled under rule
83.
(2)  A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce before
such authority, if required, a copy of the authorisation given by such person inFORM GST
PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under sub-
sect ion (7) o f sect ion 49 shall be maintained inFORM GST PMT-01 for each person liable to
pay tax, interest, penalty, late fee or any other amounton the common portal and all amounts
payable by him shall be debited to the saidregister.
(2)  The electronic liability register of the person shall be debited by-
(a)  the amount payable towards tax, interest , late fee or any other amount payable as
per the return furnishedby the said person;
(b)  the amount of tax, interest, penalty or any other amount payable as determined by
a proper officer in pursuance of any proceedings under the Act or as ascertained by the
said person;
(c)   the amount of tax and interest payable as a result of mismatch under section 42 or
section 43 or section 50; or
(d)  any amount of interest that may accrue fro m time to time.
(3)  Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86
or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be
credited accordingly.
(4)  The amount deducted under section 51, or the amount collected under section 52, or the
amount payable on reverse charge basis, or the amount payable under section 10, any amount
payable towards interest, penalty, feeor any other amount under the Act shall be paid by debiting
the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be
credited accordingly.

39 (5)  Any amount of demand debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6)  The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully,
as the case may be, if the taxable person makes the payment of tax, interest and penalty specified
in the show cause notice or demand order and the electronic liability register shall be credited
accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
86.  Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in
FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton the
common portal and every claim of input tax credit under the Act shall be credited to the said
ledger.
(2)  The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with the provisions of section 49.
(3)  Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent
of the claim shall be debited in the said ledger.
(4)  If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule
(3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper
officer by an order made inFORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
Explanation.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to
be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper
officer that he shall not file an appeal.
87.  Electronic Cash Ledger.-(1) The electronic cash ledger under sub-sect ion (1) of section
49 shall be maintained inFORM GST PMT-05 for each person, liable to pay tax, interest ,
penalty, late fee or any other amount, on the common portal for crediting the amount deposited
and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.

40 (2)  Any person, or a person on his behalf, shall generate a challan inFORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him towards tax,
interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
( i)Internet Banking through authorised banks;
( ii)Credit card or Debit card through the authorised bank;
(iii)National Electronic Fund Transfer or Real Time Gross Settlement from any bank;
or
(iv)Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an
Over the Counter payment shall not apply to deposit to be made by –
(a)Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b)Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery made through attachment or
sale of movable or immovable properties;
(c)Proper officer or any other officer authorised for the amounts collected by way of
cash, cheque ordemand draft during any investigation or enforcement activity or anyad
hoc deposit:
Provided further that the challan inFORM GST PMT-06 generated at the common
portal shall be valid for a period of fifteen days.
Explanation.– For the purpose of this sub-rule, it is hereby clarified that for making payment of
any amount  indicated in the challan, the co mmission, if any, payable in respect of such payment
shall be borne by the person making such payment.
(4)  Any payment required to be made by a person who is not registered under the Act, shall
be made on the basis of a temporary identification number generated through the common portal.
(5)  Where the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlementmode fro m any bank, the mandate form shall be generated along wit h the
challan on the common portaland the same shall be submitted to the bank from where the
payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of
generat ion of challan.
(6)  On successful credit of the amount to the concerned government account maintained in
the authorised bank, a Challan Identification Number shall be generated by the collecting bank
and the same shall be indicated in the challan.

41 (7)  On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit
has been made and the common portal shall make available a receipt to this effect.
(8)     Where the bank account of the person concerned, or the person making the deposit on his
behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically inFORM
GST PMT-07 through the co mmon portal to the bank or electronic gateway through which the
deposit was initiated.
(9)  Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or,
as the case may be, collected shall be credited to his electronic cash ledger in accordance with the
provisions of rule 87.
(10)  Where a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger.
(11)  If the refund so claimed is rejected, either fully or partly, the amount debited under sub-
rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper
officer by an order made inFORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal inFORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.– For the purpose of this rule, it is hereby clarified that a refund shall be deemed to
be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper
officer that he shall not file an appeal.
88.  Identification number for each transaction.-(1) A unique identification number shall be
generated at the common portal for each debit or credit to the electronic cash or credit ledger, as
the case may be.
(2)  The unique identification number relating to discharge of any liability shall be indicated
in the corresponding entry in the electronic liability register.
(3)  A unique identification number shall be generated at the common portal for each credit in
the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X

42 Refund
89.  Application for refund of tax, interest, penalty, fees or any other amount.-(1)Any
person, except the persons covered under notification issued under section 55,claiming refund of
any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated
tax paid on goods exported out of India, may file an application electronically inFORM GST
RFD-01through the common portal, either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through the return
furnished for the relevant tax period inFORM GSTR-3or FORM GSTR-4or FORM GSTR-
7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special
Economic Zone developer, the application for refund shall be filed by the –
(a)supplier of goods after such goods have been admitted in full in the Special Economic
Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b)supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall
be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant
out of the advance tax deposited by him under section 27 at the time of registration, shall be
claimed in the last return required to be furnished by him.
(2)   The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 inForm GST RFD-01, as applicable, to establish that a
refund is due to the applicant, namely:-
(a)  the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such refund or
reference number of the payment of the amount specified in sub-section (6) of section 107
and sub-section (8) of section 112 claimed as refund;
(b)  a statement containing the number and date of shipping bills or bills of export and
the number and the date of the relevant export invoices, in a case where the refund is on
account of export of goods;
(c)  a statement containing the number and date of invoices and the relevant Bank
Realisation Cert ificates or Foreign Inward Remittance Certificates, as the case may be, in
a case where the refund is on account of the export of services;
(d)  a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second proviso to sub-

43 rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a
Special Economic Zone developer;
(e)  a statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details of
payment, along with the proof thereof, made by the recipient to the supplier for authorised
operations as defined under the Special Economic Zone Act, 2005, in a case where the
refund is on account of supply of services made to a Special Economic Zone unit or a
Special Economic Zone developer;
(f)  a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of supply
of goods or services made to a Special Economic Zone unit or a Special Economic Zone
developer;
 (g)  a statement containing the number and date of invoices along with such other
evidence as ma y be notified in t his behalf, in a case where the refund is on account of
deemed exports;
(h)  a statement containing the number and the date of the invoices received and issued
during a tax period in a case where the claim pertains to refund of any unutilised input tax
credit under sub-sect ion (3) of section 54 where the credit has accumulated on account of
the rate of tax on the inputs being higher than the rate of tax on output supplies, other t han
nil-rated or fully exempt supplies;
( i)the reference number of the final assessment order and a copy of the said order in
a case where the refund arises on account of the finalisation of provisional assessment;
( j)a statement showing the details of transact ions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k)  a statement showing the details of the amount of claim on account of excess
payment of tax;
( l)a declaration to the effect that the incidence of tax, interest or any other amount
claimed as refund has not been passed on to any other person, in a case where the amount
of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;
(m)  a Certificate in Annexure 2 ofFORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest or any other
amount claimed as refund has not been passed on to any other person, in a case where the
amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;

44 Explanation.– For the purposes of this rule-
( i)in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoice” means invoice conforming to the provisions contained in
section 31;
( ii)where the amount of tax has been recovered from the recipient, it shall be deemed
that the incidence of tax has been passed on to the ultimate consumer.
(3)  Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.(4)  In the case of zero-rated supply of goods or services or both without payment of tax underbond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall begranted as per the following formula -
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of
services) x Net ITC ÷Adjusted Total TurnoverWhere,-(A) "Refund amount" means the maximum refund that is admissible;(B) "Net ITC" means input tax credit availed on inputs and input services during therelevant period;(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply ofgoods made during the relevant period without payment of tax under bond or letter ofundertaking;(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply ofservices made without payment of tax under bond or letter of undertaking, calculated inthe following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during therelevant period for zero-rated supply of services and zero-rated supply of serviceswhere supply has been completed for which payment had been received inadvance in any period prior to the relevant period reduced by advances receivedfor zero-rated supply of services for which the supply of services has not beencompleted during the relevant period;(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, asdefined under sub-section (112) of section 2, excluding the value of exempt supplies otherthan zero-rated supplies, during the relevant period;(F) “Relevant period” means the period for which the claim has been filed.
(5)  In the case of refund on account of inverted duty structure, refund of input tax credit shall
be granted as per the following formula -

45 Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷
Adjusted Total Turnover} - tax payable on such inverted rated supply of
goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total
turnover” shall have t he same meanings as assigned to them in su b-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement inFORM GST RFD-02shall be made available to
the applicant through the common portal electronically, clearly indicating the date of filing of the
claim for refund and the time period specified in sub-section (7) of section 54 shall be counted
from such date of filing.
(2)  The application for refund, other than claim for refund from electronic cash ledger, shall
be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said
application, scrutinize the application for its completeness and where the application is found to
be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement inFORM GST
RFD-02shall be made available to t he applicant through the commo n portal electronically,
clearly indicating the date of filing of the claim for refund and the time period specified in sub-
section (7) of section 54 shall be counted from such date of filing.
(3)  Where any deficiencies are noticed, the proper officer shall co mmunicate the deficiencies
to the applicant inFORM GST RFD-03 through the common portal electronically, requiring
him to file a fresh refund application after rectification of such deficiencies.
(4)  Where deficiencies have been communicated in FORM GST RFD-03 under the Central
Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated
under this rule along with the deficiencies communicated under sub-rule (3).
91.  Grant of provisional refund.-(1) The provisional refund in accordance with the
provisio ns o f sub-section (6) of sect ion 54 shall be granted subject to the condit ion that the
person claiming refund has, during any period of five years immediately preceding the tax period
to which the claim for refund relates, not been prosecuted for any offence under the Act or under
an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
 (2)   The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and o n beingprima faciesatisfied that the amount claimed as refund under sub-rule (1) is
due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make
an order inFORM GST RFD-04, sanctioning the amount of refund due to the said applicant on
a provisional basis within a period not exceeding sevendays from the date of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3)  The proper officer shall issue a payment advice inFORM GST RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank
accounts of the applicant mentioned in his registration part iculars and as specified in the
application for refund.

46 92.  Order sanctioning refund.-(1) Where, upon examination of the application, the proper
officer is satisfied that a refund under sub-section (5) of section  54 is due and payable to the
applicant, he shall make an order inFORM GST RFD-06 sanctioning the amount of refund to
which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a
provisional basis under sub-section (6) of section  54, amount adjusted against any outstanding
demand under the Act or under any existing law and the balance amount refundable:
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A ofFORM GST RFD-07.
(2)  Where the proper officer or the Commissioner is of the opinion that the amount of refund
is liable t o be withheld under the provisio ns o f sub-sect ion (10) or, as the case may be, sub-
section (11) of section 54, he shall pass an order in Part B ofFORM GST RFD-07 informing
him the reasons for withholding of such refund.
(3)  Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole
or any part of the amount claimed as refund is not admissible or is not payable to the applicant,
he shall issue a notice inFORM GST RFD-08 to the applicant, requiring him to furnish a reply
inFORM GST RFD-09within a period of fifteen days of the receipt of such notice and after
considering the reply, make an order inFORM GST RFD-06 sanctioning the amount of refund
in whole or part, or rejecting the said refund claim and the said order shall be made available to
the applicant electronically and the provisions of sub-rule (1) shall,mutatis mutandis, apply to
the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4)  Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-
rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in
FORM GST RFD-06and issue a payment advice inFORM GST RFD-05 for the amount of
refund andthesameshall be electronically credited to any of the bank accounts of the applicant
mentioned in his registration particulars and as specified in the application for refund.
(5)  Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-
rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order
inFORM GST RFD-06 and issue an advice inFORM GST RFD-05, for the amount of refund
to be credited to the Consumer Welfare Fund.
93.  Credit of the amount of rejected refund claim.-(1) Where any deficiencies have been
communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89
shall be re-credited to the electronic credit ledger.
(2)  Where any amount claimed as refund is rejected under rule 92, either fully or partly, the
amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an
order made inFORM GST PMT-03.

47 Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal
is finally rejected or if the claimant gives an undertaking in writ ing to the proper officer that he
shall not file an appeal.
94.  Order sanctioning interest on delayed refunds.-Where any interest is due and payable
to the applicant under section 56, the proper officer shall make an order along witha payment
advice inFORM GST RFD-05, specifying therein the amount of refund which is delayed, the
period of delay for which interest is payable and the amount of interest payable, and such amount
of interest shall be electronically credited to any of the bank accounts of the applicant mentioned
in his registration particulars and as specified in the application for refund.
95.  Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by
him on his inward supplies as per notification issued section 55 shall apply for refund inFORM
GST RFD-10once in every quarter, electronically on the common portal, either direct ly or
through a Facilitation Centre notified by the Commissioner, along with a statement of the inward
supplies of goods or services or both inFORM GSTR-11, prepared on the basis of the statement
of the outward supplies furnished by the corresponding suppliers inFORM GSTR-1.
(2)  An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3)  The refund of tax paid by the applicant shall be available if-
(a)  the inward supplies of goodsor services orboth were received fro m a registered
person against a tax invoice and the price of the supply covered under a single tax invoice
exceeds five thousand rupees, excluding tax paid, if any;
(b)  name and Goods and Services Tax Identification Number or Unique Identity
Number of the applicant  is mentioned in the tax invo ice; and
(c)  such other restrictions or conditions as may be specified in the notification are
satisfied.
(4)  The provisions of rule 92 shall,mutatis mutandis, apply for the sanct ion and payment of
refund under this rule.
(5)  Where an express provisio n in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of this
Chapter, such treaty or international agreement shall prevail.
96.  Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill
filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the
goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export
manifest or an export report covering the number and the date of shipping bills or bills of
export; and
(b) the applicant has furnished a valid return inFORM GSTR-3;
(2) The det ails o f the relevant export invo ices contained inFORM GSTR-1 shall be transmitted
electronically by the common portal to the system designated by the Customs and the said system

48 shall electronically transmit to the common portal, a confirmation that the goods covered by the
said invo ices have been exported out of Ind ia.
(3) Upon the receipt of the information regarding the furnishing of a valid return inFORM
GSTR-3 from the common portal, the system designated by the Customs shall process the claim
for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of
export shall be electronically credited to the bank account of the applicant mentioned in his
registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received fro m the jurisdictional Commissioner of central tax, State
tax or Union territory tax to withhold the payment of refund due to the person claiming
refund in accordance with the provisions of sub-section (10) or sub-section (11) of section
54; or
(b) the proper officer of Customs determines that the goods were exported in violation of
the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the
proper officer of integrated tax at the Customs station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be,
and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or
State tax or Union territory tax, as the case may be, shall pass an order inPart B ofFORM GST
RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of
sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as
the case may be, shall proceed to refund the amount after passing an order inFORM GST RFD-
06.
(8) The Central Government may pay refund o f the  integrated tax to the Government of Bhutan
on the exports to Bhutan for such class of goods as may be notified in this behalf and where such
refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the
integrated tax.
97.  Consumer Welfare Fund.-(1)All cred its to the Consumer  Welfare Fund shall be made
under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant
by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid
from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section
58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to
which the amount is transferred for utilisation.

49 (4) The Government shall, by an order, const itute a Standing Co mmittee with a Chairman, a
Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the
Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years
registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law
for the t ime being in force, including village or mandal or samit i level co-operatives o f
consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five years in viable and useful research activity which
has made, or is likely to make, significant contribution in formulation of standard mark of the
products of mass consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applicat ions for grant fro m the Co nsumer Welfare Fund shall be  made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been
inquired into in material details and recommended for consideration accordingly, by the Member
Secretary.
(8)  The Committee shall have powers -
(a)to require any applicant to produce before it, or before a duly authorised Officer of
the Government such books, accounts, documents, instruments, or commodities in
custody and control of the applicant, as may be necessary for proper evaluation of the
application;
(b)to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare o f consumers are stated to be carried on, to a duly
authorised officer of the Central Government or, as the case may be, State Government;
(c)to get the accounts of the applicants audited, for ensuring proper utilisation of the
grant;
(d)to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the Committee,
and to be subject to prosecution under the Act;
(e)to recover any sum due from any applicant in accordance with the provisions of
the Act;
(f)to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g)to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;

50 (h)to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of activity under
pursuit, after ensuring that the financial assistance provided shall not be misutilised;
( i)to ident ify beneficial and safe sectors, where invest ments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
( j)to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(k)to make guidelines for the management, ad ministrat ion and audit o f the Consumer
Welfare Fund.
(9)The Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax Council, the broad guidelines for considering
the projects or proposals for the purpose of incurring expenditure from the Consumer
Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a
provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish
an applicationalong with the documents in support of his request, electronically, inFORM GST
ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02requiring the registered person to furnish additional information or
documents in support of his request and the applicant shall file a reply to the notice inFORM
GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order inFORM GST ASMT-04,allowing payment of tax
on a provisio nal basis indicat ing the value or the rate or both on the basis of which the
assessment  is to be allowed o n a provisio nal basis and the amount  for which t he bond  is to be
executed and security to be furnished not exceeding twenty five per cent. of the amount covered
under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section
(2) of section 60 inFORM GST ASMT-05along w ith a securit y in t he form of a bank guarantee
for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the StateGoods and Services
Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under
the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of
integrated tax, central tax, State t ax or Union territory tax and cess payable in respect of the
transaction.

51 (5) The proper officer shall issue a notice inFORM GST ASMT-06, calling for information and
records required for finalization of assessment under sub-section (3) of section 60 and shall issue
a final assessment order, specifying the amount payable by the registered person or the amount
refundable, if any, inFORM GST ASMT-07.
(6) The applicant may file an application inFORM GST ASMT- 08for release of security
furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that
the applicant has paid the amount specified in sub-rule (5) and issue an order inFORM GST
ASMT–09within a period of seven working days from the date of receipt of the application
under sub-rule (6).
99. Scrutiny of returns.-(1) Where any return furnished by a registered person is selected for
scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section
61 with reference to the information available with him, and in case of any discrepancy, he shall
issue a notice to t he said person inFORM GST ASMT-10, informing him of such discrepancy
and seeking his explanation thereto within such t ime, not exceeding thirt y days from the date of
service of the notice or such further period as may be permitted by him and also, where possible,
quantifying the amount of tax, interest and any other amount payable in relation to such
discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-
rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform
the same o r furnish an explanat ion for the d iscrepancy inFORM GST ASMT-11to the proper
officer.
(3) Where the explanation furnished by the registered person or the information submitted under
sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly inFORM
GST ASMT-12.
100. Assessment in certain cases.(1) The order of assessment made under sub-section (1) of
section 62 shall be issued inFORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of
section 63 inFORM GST ASMT-14containing t he grounds on w hich the assessment  is
proposed to be made on best judgment basis and after allowing a time of fifteen days to such
person to furnish his reply, if any, pass an order inFORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in
FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal
of the summary assessment order inFORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-sect ion
(2) of section 64 shall be issued inFORM GST ASMT-18.

52 101. Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall
be a financial year or multiples thereo f.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice inFORM GST ADT-01in
accordance with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the
registered person shall, with the assistance of the team of officers and officials accompanying
him, verify the documents on the basis of which the books of account are maintained and the
returns and statements furnished under the provisions of the Act and the rules made thereunder,
the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in
respect of supply of goods or services or both, the input tax credit availed and utilised, refund
claimed, and other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if any, as
observed in the audit and the said person may file his reply and the proper officer shall finalise
the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
registered person in accordance with the provisions of sub-section (6) of section 65 inFORM
GST ADT-02.
102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the
provisions of section 66, the officer referred to in the said section shall issue a direction in
FORM GST ADT-03to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direct ion.
(2) On conclusion of special audit, the registered person shall be informed of the findings of
spec ia l aud it  inFORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The
Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104.   Form and manner of application to the Authority for Advance Ruling.-(1) An
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on
the common portal inFORM GST ARA-01 and shall be accompanied by a fee of five thousand
rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), t he verificat ion contained therein and all relevant
documents accompanying such application shall be signed in the manner specified in rule 26.

53 105.  Certification of copies of the advance rulings pronounced by the Authority.-A copy of
the advanced ruling shall be certified to be a true copy of its original by any member of the
Authority for Advance Ruling.
 106.  Form and manner of appeal to the Appellate Authority for Advance Ruling.-(1)
An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by
an applicant on the co mmo n portal inFORM GST ARA-02 and shall be acco mpanied by a fee
of ten thousand rupees, to be deposited in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made
by the concerned officer or the jurisdictional officer referred to in section 100 on the common
portal inFORM GST ARA-03and no fee shall be payable by the said officer for filing the
appeal.
(3)  The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and
all relevant documents accompanying such appeal shall be signed, -
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b)  in the case of an applicant, in the manner specified in rule 26.
107.  Certification of copies of the advance rulings pronounced by the Authority. -A copy
of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly
signed by the Members shall be sent to-
(a)the applicant and the appellant;
(b)the concerned officer of  central tax and State or Union territory tax;
(c)the jurisdictional officer of central tax and State or Union territory tax; and
(d)the Authorit y,
in accordance with the provisions of sub-section (4) of section 101 of the Act.Chapter – XIIIAppeals and Revision108.  Appeal to the Appellate Authority.-(1)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed inFORM GST APL-01,along with the relevantdocuments, either electronically or otherwise as may be notified by the Co mmissioner, and aprovisional acknowledgement shall be issued to the appellant immediately.(2)The grounds of appeal and the form of verification as contained inFORM GST APL-01shall be signed in the manner specified in ru le 26.

54(3)A certified copy of the decision or order appealed against shall be submitted within sevendays of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appealnumber  shall be issued thereafter inFORM GST APL-02by the Appellate Authority oran officer authorised by him in this behalf:Provided that where the certified copy of the decision or order is submitted withinseven days from the date of filing t heFORM GST APL-01, the date of filing of theappeal shall be the date of issue of provisional acknowledgement and where the said copyis submitted after seven days, the date of filing of the appeal shall be the date ofsubmission of such copy.Explanation.– For the provisions of this rule, the appeal shall be treated as filed onlywhen the final acknowledgement, indicating the appeal number is issued.109. Application to the Appellate Authority.-(1)An application to the Appellate Authorityunder sub-section (2) of section 107 shall be made inFORM GST APL-03,along wit h therelevant documents,either electronically or otherwise as may be notified by the Commissioner.(2)  A certified copy of the decision or order appealed against shall be submitted within sevendays of the filing the application under sub-rule (1) and an appeal number shall be generated bythe Appellate Authority or an officer authorised by him in this behalf.110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically orotherwise as may be notified by the Registrar,inFORM GST APL-05,on the commo n portaland a provisio nal acknowledgement shall be issued to the appellant immed iat ely.(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section112 shall be filed eit her electronically or otherwise as may be notified by the Registrar, inFORM GST APL-06.(3) The appeal and the memorandum of cross objections shall be signedin the manner specifiedin rule 26.(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter inFORM GST APL-02by the Registrar:Provided that where the certified copy of the decision or order is submitted within sevendays from the date of filing theFORM GST APL-05, the date of filing of the appeal shall be thedate of issue of provisional acknowledgement and where the said copy is submitted after sevendays, the date of filing of the appeal shall be the date of the submission of such copy.Explanation.– For the purposes of this rule, the appeal shall be treated as filed only when thefinal acknowledgement indicating the appeal number is issued.(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for everyone lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit

55involved or the amount of fine, fee or penalty determined in the order appealed against, subject tomaximum of twenty five thousand rupees.(6) There shall be no fee for application made before the Appellate Tribunal for rectificat ion oferrors referred to in sub-section (10) of section 112.111. Application to the Appellate Tribunal.-(1)An application to the Appellate Tribunalunder sub-section (3) of section 112 shall be made electronically or otherwise, inFORM GSTAPL-07, along with the relevant documents o n the commonpo rt a l.(2)  A certified copy of the decision or order appealed against shall be submitted within sevendays of filing the application under sub-rule (1) and an appeal number shall be generated by theRegistrar.112. Production of additional evidence before the Appellate Authority or the AppellateTribunal.-(1) The appellant shall not be allowed to produce before the  Appellate Authority orthe Appellate Tribunal any evidence, whether oral or documentary, other than the evidenceproduced by him during the course of the proceedings before the adjudicating authority or, as thecase may be, the Appellate Authority except in the following circumstances, namely:-(a)where the adjudicating authority or, as the case may be, the Appellate Authorityhas refused to admit evidence which ought to have been admitted; or(b)where the appellant was prevented by sufficient cause from producing theevidence which he was called upon to produce by the adjudicating authority or, asthe case may be, the Appellate Authority; or(c)where the appellant was prevented by sufficient cause from producing before theadjudicating authority or, as the case may be, the Appellate Authority anyevidence which is relevant to any ground of appeal; or(d)where the adjudicating authority or, as the case may be, the Appellate Authorityhas made the order appealed against without giving sufficient opportunity to theappellant to adduce evidence relevant to any ground of appeal.(2)No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or theAppellate Tribunal records in writ ing the reasons for its admissio n.(3)The Appellate Authority or the Appellate Tribunal shall not take any evidence producedunder sub-rule (1) unless the adjudicating authority or an officer authorised in this behalfby the said authority has been allowed a reasonable opportunity -(a)to examine the evidence or document or to cross-examine any witness producedby the appellant; or(b)to produce any evidence or any witness in rebuttal of the evidence produced bythe appellant under sub-rule (1).(4)Nothing contained in this rule shall affect the power of the Appellate Authority or theAppellate Tribunal to direct the production of any document, or the examination of anywitness, to enable it to dispose of the appeal.

56113. Order of Appellate Authority or Appellate Tribunal.-(1)TheAppellate Authorityshall, along with its order under sub-section (11) of section 107, issue a summary of the order inFORM GST APL-04clearly indicating the final amount of demand confirmed.(2)   The jurisdictional officer shall issue a statement inFORM GST APL-04clearlyindicating the final amount of demand confirmed by the Appellate Tribunal.114. Appeal to the High Court.- (1)An appeal to the High Court under sub-section (1) ofsection 117 shall be filed inFORM GST APL-08.(2) The grounds of appeal and the form of verification as contained inFORM GST APL-08shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.-The jurisdictional officer shall issue a statement in
FORM GST APL-04clearly indicating the final amount of demand confirmed by the High
Court or, as the case may be, the Supreme Court.116. Disqualification for misconduct of an authorised representative.-Where an authorisedrepresentative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section116 is found, upon an enquiry into the matter, guilty of misconduct in connection with anyproceedings under the Act, the Commissioner may, after providing him an opportunity of beingheard, disqualify him from appearing as an authorised representative.Chapter XIV
Transitional Provisions
117.  Tax or duty credit carried forward under any existing law or on goods held in stock
on the appointed day.-(1) Every registered person entitled to take credit of input tax
under section 140 shall, within ninety days of the appointed day, submit a declaration
electronically inFORM GST TRAN-1, duly signed, on the common portal specifying
therein, separately, the amount of input tax credit to which he  is entit led under the
pro visio ns o f t he sa id sect io n:
Provided that the Co mmissio ner may, on the recommendat ions o f the Co uncil, extend the
period of ninety days by a further period not exceeding ninety days.
Provided that in the case of a claim under sub-section (1) of section 140, the application shall
specify separately—
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and
sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the ser ial number and value o f declarat ions in Forms C or F and cert ificat es in Forms
E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause
(i);

57 (2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under
each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) or sub-section (8) of section 140, specify separately the details of stock held on the
appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
det ails, namely:—
( i)            the name of the supplier, serial number and date of issue of the invoice by
the supplier or any document on the basis of which credit of input tax was admissible
under the existing law;
( ii)the description and value of the goods or services;
(iii)the quantity in case of goods and the unit or unit quantity code thereof;
(iv)the amount of eligible taxes and duties or, as the case may be, the value
added tax [or entry tax] charged by the supplier in respect of the goods or services;
and
(v)the date on which the receipt of goods or services is entered in the books
of account of the recipient.
(3) The amount of cred it specified  in the applicat ion inFORM GST TRAN-1 shall be credited
to the electronic credit  ledger of the applicant maintained inFORM GST PMT-2 on the
common portal.
(4)  (a) (i) A registered person, holding stock of goods which have suffered tax at the first point
of their sale in the State and the subsequent sales of which are not subject to tax in the State
availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed
to avail input tax credit on goods held in stock on the appointed day in respect of which he is not
in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of  sixty per cent. on such
goods which attract State tax at the rate of  nine per cent. or more and forty per cent. for other
goods of the State tax applicable on supply of such goods after the appointed date and shall be
credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirt y per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not wholly exempt from tax under the Mizoram Value Added Tax Act, 2005.

58 (ii) the document for procurement of such goods is available with the registered person.
(iii) the registered person availing of this scheme and having furnished the details of stock held
by him in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a
statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the
scheme is in operation indicating therein the details of supplies of such goods effected during the
tax period;
(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant
maintained in FORM GST PMT-2 on the Co mmo n Portal.
(v) the stock of goods on which the credit is availed is so stored that it can be easily identified by
the registered person.
118.Declaration to be made under clause (c) of sub-section (11) of section 142.-Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within a period of ninety days of the appointed day, submit a declaration electronically inFORM
GST TRAN-1furnishing the proportion of supply on which Value Added Tax or service tax has
been paid before the appointed day but the supply is made after the appointed day, and the Input
Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions
of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs,
semi-finished goods or finished goods,as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety
days of the appointed day, submit details of such goods sent on approval inFORM GST TRAN-
1.
121.  Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117
may be verified and proceedings under section 73 or, as the case may be, section 74 shall be
initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Ant i-Profiteering
122.  Constitution of the Authority.-The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central
tax or have held an equivalent post under the existing law,
to be nominated by the Council.

59 123.  Constitution of the Standing Committee and Screening Committees.-(1) The Co uncil
may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of
the State Government and Central Government as may be nominated by it .
(2)  A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124.  Appointment, salary, allowances and other terms and conditions of service of the
Chairman and Members of the Authority:-(1)  The Chairman and Members of the
Authority shall be appo inted by the Central Government on the reco mmendat ions o f a Selection
Committee to be constituted for the purpose by the Council
(2)The Chairmanshall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer holding
posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be
paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3)  The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are admissible to a Government of India
officer holding Group ‘A’ post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he
shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4)  The Chairman shall ho ld office for a term o f two years fro m the date on which he
ent ers upon his office, or unt il he at tains the age of sixt y- five years, whichever is
earlier and shall be eligible for reappointment:
Provided t hat person shall not be selected as the Chairman, if he has
attained the age of sixty-two years.
(5)  The Technical Member of the Authority shall hold office for a term of two years
from the date on which he enters upon his office, or until he attains the age of
sixt y-five years, whichever is earlier and shall be eligible for reappoint ment:
Provided that person shall not be selected as a Technical Member if he has
attained the age of sixty-two years.
125.  Secretary to the Authority.-The Additional Director General of Safeguards under the
Board shall be the Secretary to the Authority.
126.  Power to determine the methodology and procedure.- The Authority may determine
the methodology and procedure for determination as to whether the reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit has been passed on by the registered
person to the recipient by way of commensurate reduction in prices.
127.  Duties of the Authority.- It shall be the duty of the Authority,-

60 ( i)to determine whether any reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the recipient by
way of commensurate reduction in prices;
(ii)     to identify the registered person who has not passed on the benefit of reduction
 in rate of tax on supply of goods or services or the benefit of input tax credit to
 the recipient by way of commensurate reduction in prices;
(iii)     to order,
(a)reduction in prices;
(b)return to the recipient, an amount equivalent to the amount not passed on
by way of commensurate reduction in prices along with interest at the rate
of eighteen per cent. from the date of collection of higher amount till the
date of return of such amount or recovery of the amount not returned, as
the case may be, in case the eligible person does not claim return of the
amount or is not identifiable, and depositing the same in the Fund
referred to in section 57;
(c)imposition of penalty as specified in the Act; and
(d)cancellation of registration under the Act.
128.  Examination of application by the Standing Committee and Screening Committee.-
(1) The Standing Committee shall, within a period of two months from the date of receipt of a
written application, in such form and manner as may be specified by it, from an interested party
or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence
provided in the application to determine whether there isprima-facie evidence to support the
claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or
services or the benefit of input tax credit has not been passed on to the recipient by way of
commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the
State level Screening Committee and the Screening Committee shall, upon being satisfied that
the supplier has contravened the provisions of section 171, forward the application with its
recommendations to the Standing Committee for further action.
129.  Initiation and conduct of proceedings.-(1)Where the Standing Committee is sat isfied
that there is aprima-facie evidence to show that the supplier has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, it shall refer the matter to Director
General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence
necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the recipient by way o f
commensurate reduction in prices.
(3)   The Director General of Safeguards shall, before initiation of investigation, issue a notice to
the interested parties containing,inter alia,information on the fo llowing, namely:-

61 (a)the description of the goods or services in respect of which the proceedings have
been initiated;
(b)summary of statement of facts on which the allegations are based; and
(c)the t ime limit allowed to the interest ed parties and other persons who  may have
information related to the proceedings for furnishing their reply.
(4)  The Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one
interested party to the other interested parties, participating in the proceedings.
(6)  The Director General of Safeguards shall complete the investigation within a period of three
months of receipt of reference from the Standing Committee or within such extended period not
exceeding a further period of three months for reasons to be recorded in writing as allowed by the
Standing Committee and, upon completion of the investigation, furnish to the Authority a report
of its findings, along with the relevant records.
130.  Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3)
and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to
Information Act, 2005 (22 of 2005), shall applymutatis mutandis to the disclosure of any
information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party
providing such information, the said information cannot be summarised, such party may submit
to the Director General of Safeguards a statement of reasons as to why summarisation is not
possible.
131.  Cooperation with other agencies or statutory authorities.-Where the Director General
of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in
discharge of his duties.
132.  Power to summon persons to give evidence and produce documents.- (1)The Director
General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the
proper officer to exercise power to summon any person whose attendance he considers necessary
either to give evidence or to produce a document or any other thing under section 70 and shall
have power in any inquiry in the same manner, as provided in the case of a civil court under the
provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings
within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133.Order of the Authority.-(1) The Authority shall, within a period of three months from
the date of receipt of the report from the Director General of Safeguards determine whether a
registered person has passed on the benefit of reduction in rate of tax on the supply of goods or

62 services or the benefit of input tax credit to the recipient by way of commensurate reduction in
prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where
any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, the Authority may order -
(a)reduction in prices;
(b)return to the recipient, an amount equivalent to the amount not passed on by way o f
commensurate reduction in prices along with interest at the rate of eighteen per cent. from
the date of collection of higher amount till the date of return of such amount or recovery of
the amount including interest not returned, as the case may be, in case the eligible person
does not claim return of the amount or is not identifiable, and depositing the same in the
Fund referred to in section 57;
(c)imposition of penalty as specified under the Act; and
(d)cancellation of registration under the Act.
134.  Decision to be taken by the majority.-If the Members of the Authority differ in opinion
on any point, the point shall be decided according to the opinion of the majority.
135.  Compliance by the registered person.-Any order passed  by the Authorit y under these
rules shall be immediately co mplied wit h by the reg istered person failing which act ion shall be
initiated to recover the amount in accordance with the provisions of the Integrated Goods and
Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and
Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case
may be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax
or Union territory tax to monitor implementation of the order passed by it.
137.  Tenure of Authority.-The Authority shall cease to exist after the expiry of two years
fro m the date on which the Chairman enters upon his o ffice unless t he Co uncil reco mmends
otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Aut horit y” means the National Ant i-profiteering Authorit y const ituted under rule
122;(b) “Committee” means the Standing Committee on Anti-profiteering constituted by theCouncil in terms of sub-rule (1) of rule 123 of these rules;(c) “interested party” includes-
a.suppliers of goods or services under the proceedings; and
b.recipients of goods or services under the proceedings;

63(d) “Screening Committee” means the State level Screening Committee constituted interms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.-Till such time as an E-way bill system is developed and approved by the
Council, the Government may, by notification, specify the documents that the person in charge of
a conveyance carrying any consignment of goods shall carry while the goods are in movement or
in transit storage.

64 Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made underSection 18 (1)(a)Section 18 (1)(b)Section 18 (1)(c)Section 18 (1)(d)1.  GSTIN2.   Legal name3.   Trade name, if any4.  Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a)  and  section 18 (1)(c))]5.  Date of grant of voluntary registration
[For claim made under sect ion 18 (1)(b)]6.  Date on which goods or services becomes taxable
[For claim made under sect ion 18 (1)(d)]

65 7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
*In case it is not
feasible to ident ify invo ice, the principle of first-in-first out may be followed. Sr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplierInvoice *Descr ipt io n
of inputs
held in stock,
inputs
contained in
semi-finished
or finished
goods held in
stockUnit
Quanti
ty
Code
(UQC)Quant
ityValue
(As adjusted
by debit
note/credit
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT Tax  Integrat
ed TaxCess123456789101112137 (a) Inputs held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock

66 8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
* In case it is not
feasible to ident ify invo ice, principle of first  in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of
invoiceSr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplierInvoice */
Bill of
entryDescription of
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
stock, capital
goodsUnit
Quantity
Code
(UQC)Qty Value*
*
(As
adjuste
d by
debit
note/cre
d it
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT TaxInteg
rated
TaxCess123456789101112138 (a) Inputs held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (c) Capital goods in stock

67 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
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
e) Attachment (option for uploading certificate)
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 there fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date  ---  dd/mm/yyyy

68 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 transferor2.Legal name of transferor3.Trade name, if any4.  GSTIN of transferee5.Legal name of transferee6.  Trade name, if any7. Details of ITC to be transferred
TaxAmount of matched
ITC availableAmount of matched ITC to be
transferred123Central
TaxState TaxUT TaxIntegrated

69 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 fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date  ---  dd/mm/yyyy TaxCess

70 Form GST ITC -03
[See rule 44(4)]
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
1.  GSTIN2.  Legal name3. Trade name, if any4(a). Details of application filed to opt for
co mpo sit io n sc he me
[ applicable only for section 18 (4)](i) Application reference number
(ARN)(ii) Dat e of filing4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax
credit is required to be paid under section 18(4).
Sr.
No
.GSTIN/
Registr
ation
under
CX/
VAT of
supplier*Invoice
/Bill of
entryDescription of
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
stock and
capital goodsUnit
Quant it
y
Code
(UQC)Qty Value*
*
(As
adjuste
d by
debit
note/cre
d it
note)Amount of ITC claimed (Rs.)No
.DateCentral
TaxState
TaxUT
TaxIntegrat
ed TaxCess123456789101112135 (a) Inputs held in stock (where invoice is available)

71* (1) In case, it is
not feasible to
ident ify invo ice,
the principle o f
first in first out
may be followed.
   (2)  If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of
invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No. Descr ipt io nTax
payablePaid through
Cash/ Credit
LedgerDebit
entry
no.Amount of ITC paid
standardCentral TaxState Tax  UT Tax  Integrated
TaxCess123456789101.Central TaxCash LedgerCredit Ledger2.State TaxCash LedgerCredit Ledger3.UT TaxCash Ledger5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (c) Capital goods held in stock (where invoice available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (e) Capital goods held in stock (where invoice not available)

72 Credit Ledger4.Integrated TaxCash LedgerCredit Ledger5.CESSCash LedgerCredit Ledger7. 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 fro m.
Signature of authorised signatory _______________________________________
Na me
_______________________________________
Designation/Status ____________________________
Date -  dd/mm/yyyy

73 Form GST ITC-04
[See rule – 45(3)]
Details of goods/capital goods sent to job worker and received back
1.GSTIN -
2.(a) Legal name -
           (b) Trade name, if any –
3.  Period:Quarter -Year -
4.  Details of inputs/capital goods sent for job-workGSTIN/ State in case ofunregistered
job-workerChallan
no.Challan
dateDescr ipt io n
of goodsUQC Quant
ityTaxable
valueType of
goods
(Inputs/
capital
goods)Rate of tax (%)Centr
al taxState/ UT
taxIntegrated
taxCess123456789101112

74 5.  Details of inputs/capital goods received back from job worker or sent out from business place of job-workGSTIN /State of job
worker if
unregisteredReceived
back/sent out  to
another job
worker/
supplied from
premises of job
workerOriginal
challan No.Original
challan
dateChallan det ails if sent to
another job workerInvo ice det ails in
case supplied from
premises of job
workerDescription  UQC  Quantity Taxable
valueNo. Date  GSTIN/ State ifjob workerunregisteredNo. Date12345 6789101112136. Verification
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed therefro m.
                                           Signature
Place                              Name of Authorised Signatory ….……………………
Date                                                        Designation /Status……………………………………

75 Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
1.(a) Legal na me(b) Trade Name, if any(c) PAN(d) Aadhaar (applicable in case ofproprietorship concerns only)2.Type of enr olmentTransporter                 Godown owner /operator                       Warehouse owner /operator
 Cold storage owner /operator 3.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 LiabilityPartnership(xiv) Foreign Company Registered (in India)
(xv)  Others (Please sp ecif y)
4.Name of the StateDistrict5.Jurisdiction detailCentreState6.Date of commencement of business7.Particulars of  Principal Place of Business(a)AddressBuilding No./Flat No.Floor No.Name of thePremises/BuildingRoad/StreetCity/Town/Locality/VillageDistrictTaluka/Block

76 StatePIN CodeLatitudeLongitude(b)Contact InformationOffice Email Addr essOffice Telep hone nu mb er  STDMobile Nu mber
Office Fax NumberSTD(c)Nature of premisesOwnLeasedRentedConsentSha redOthers (specify)(d)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Warehous e/Dep ot
Godown
Retail Bus inessOffice/ Sale Office
Cold Storage
Transport servicesOthers (Specify)
8.Details of additionalplace ofbusinessAdd for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]9.Details of Bank Accounts (s)Total number of Bank Accounts maintained b y the applicant for conducting business
(Upto 10 Bank Accounts to be reported)Details of Bank Account 1
Account NumberType of AccountIFSCBank NameBranch AddressTo be auto-populated (Edit mode)    Note – Add more accounts ------
10.Details of Proprietor/allPartners/Karta/Managing Dir ectors and whole time Dir ector/Members ofManaging Committee of Associations/Board of Trustees etc.ParticularsFirst NameMiddle Name Last NameNamePhotoName of FatherDate of BirthDD/MM/YYYYGender

77 11.Details of Aut horised SignatoryParticularsFirst NameMiddle Name Last NameNamePhotoName of FatherDate of BirthDD/MM/YYYYGenderMobile Nu mberEmail addressTelephone No. withSTDDesignation /StatusDirector IdentificationNumber (if any)PANAadhaar NumberAr e you a citizen ofIndia?Yes / NoPassport No.  (in case offoreigners)Resident ial Address in IndiaBuilding No/Flat NoFloor NoMobile Nu mberEmail addressTelephone No. with STDDesignation /StatusDirector Identification Number (ifany)PANAadhaar NumberAr e you a citizen of India?Yes / NoPassport No.  (in case offoreigners)Residential AddressBuilding No/Flat NoFloor NoName of the Premises/BuildingRoad/StreetCity/Town/Locality/VillageDistrictBlock/TalukaStatePIN CodeCountry (in case of for eigner only)ZIP code

78 Name of the Premises/BuildingRoad/StreetBlock/TalukaCity/Town/Locality/VillageDistrictStatePIN Code12.ConsentI on behalf of the holder of Aadhaar number giveconsent 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.13. List of documents uploaded
(Identity and address proof)
14.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 -

79 Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or servicesYearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.(a)Aggr egate Turnover in the preceding Financial Year(b)Aggregate Turnover - April to June, 20174. Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6
  (Amount in Rs. for all Tables)GSTIN/UINInvoice detailsRateTaxablevalueAmountPlace of Supply(Name of
State/UT)No.DateValueIntegrated TaxCentral TaxState / UT TaxCess12345678910114A.    Supplies other than those   (i) attracting reverse charge and (ii) supplies made through e-commerce operator

80 4B.   Supplies attracting tax on reverse charge basis4C.    Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)GSTIN of e-commerce operator5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakhPlace of Supply(State/UT)Invoice detailsRateTaxableValueAmountNo.DateValueIntegrated TaxCess123456785A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5B. Supplies ma de thr ou gh e-commer ce op erator attracting T CS (op erator wis e, rate wis e)GSTIN of e-commerce operator6. Zero rated supplies and Deemed ExportsGSTIN of recipientInvoice detailsShipping bill/ Billof exportIntegrated TaxNo.DateValueNo.DateRateTaxable valueAmt.1234567896A. Exports

81 6B. Supplies made to SEZ unit or SEZ Developer6C. Deemed exports7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
Rate of taxTotal Taxable valueAmountIntegrated TaxCentral TaxState Tax/UT TaxCess1234567A. Intra-State supplies7A (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 operator7B.  Inter-State Supplies  where invoice value is upto Rs 2.5 Lakh[Rate wise]7B (1). Place of  Supply (Name of  State)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

82 8. Nil rated, exempted and non GST outward supplies
Descr ipt io nNil RatedSuppliesExempted
(Other than Nil rated/non-GST supply)Non-GST supplies12348A. Inter-State supplies to registered persons8B. Intra- State supplies to registered persons8C. Inter-State supplies to unregistered persons8D. Intra-State supplies to unregistered persons9. 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 originaldocumentRevised details of document or details of originalDebit/Credit Notes or refund vouchersRateTaxableValueAmountPlace ofsupplyGSTIN  Inv. No.Inv.
DateGSTIN InvoiceShipping billValueIntegrated TaxCentralTaxState/ UTTaxCessNo DateNo.Date123456789101112131415169A. If  the invoice/Shipping bill details furnished earlier were incorrect9B. Debit Notes/Credit Notes/Refund voucher [original]

839C. 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 taxTotal Taxable valueAmountIntegrated TaxCentralTaxState/UT TaxUT TaxCess123456Tax 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 op erator10B.  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 op erator

84 11.Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax
period
RateGross AdvanceReceived/adjustedPlace of supply(Name of State /UT)AmountIntegratedCentral TaxState/UT TaxCess1234567I   Information for the current tax period11A.     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 711B (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]MonthAmendment relating to information furnished in S. No.(select)11A(1)11A(2)11B(1)11B(2)12. HSN-wise summary of outward suppliesSr. No.HSNDescription(Optional ifHSN isprovided)UQCTotalQuantityTotal valueTotal TaxableValueAmountIntegratedTaxCentral TaxState/UT TaxCess1234567891011

85 13. Documents issued during the tax period
Sr.  No.Nature of docu mentSr. No.Total numberCancelledNet issuedFromTo12345671Invoices for outward supply2Invoices for inward supply from unregistered person3Revised Invoice4Debit Note5Credit Note6Receipt voucher7Payment Vouch er8Refund voucher9Deliver y Challan for job work10Deliver y Challan for supply on approval11Delivery Challan in case of liquid gas12Delivery Challan in cases other than by way of supply(excluding at S no. 9 to 11)Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been co ncealed there fro m and in case o f any reduct ion in output tax liabilit y the benefit thereof has been/will be passed on to the
recipient of supply.

86   Signatures
Place                                                               Name of Authorised Signatory ….……………………
Date                                                               Designation /Status……………………………………
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 10th
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. 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:

87 ( 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 int er-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 info rmat io n relat ing to B to B supplies sho uld:
(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
(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

88 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 upto Rs 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.

89 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;
Wh ile  furnishing info rmat io n t he origina l debit  note/ cr ed it  note, t he det ails o f invo ice sha ll be  me nt io ned in t he first
three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be
me nt io ned in t he first t hree co lumns o f t his 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 amend ment.
14.Table 10 is similar to Table 9 but captures amendment information relat ed 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 upto Rs. 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 upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.

90 Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.  Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered
in Table No. 4GSTIN/UINInvo ice det ailsRateTaxablevalueAmountPlace of Supply(Name of
State/UT)No.DateValueIntegrated TaxCentral TaxState / UTTaxCess12345678910113A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3B. Supplies attracting reverse charge (From table 4A of GSTR-2)4. Zero
rated supplies made to SEZ and deemed exports

91GSTIN of recipientInvo ice det ailsIntegrated TaxNo.DateValueRateTaxable valueTax amount12345674A.   Supplies made to SEZ unit or SEZ Developer4B.   Deemed exports5.Debit notes, credit notes (including amendments thereof) issued during current periodDetails of originaldocumentRevised details of document or detailsof original Debit / Credit NoteRateTaxablevaluePlace ofsupply
(Name of
State/UT)Amount of taxGSTINNo.  Date GSTIN No. DateValueIntegrated TaxCentralTaxState / UTTaxCess1234567891011121314Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed t herefro m and in case of any reduction in output tax liabilit y the benefit thereof has been/will be passed o n to t he
recipient of supply.

92   Signatures
Place                                                               Name of Authorised Signatory ….……………………
Date                                                               Designation /Status……………………………………

93 Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or servicesYearMonth1.GSTIN2.(a)Legal name of the registered personAuto populated(b)Trade name, if anyAuto populated3.Inward supplies received from a registered person other than the supplies attracting reverse charge
   (Amount in Rs. for all Tables)
GSTIN
of
supplierInvoice details  RateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)Whether input orinput service/
Capital goods (incl
plant and
mach in er y)/
Ineligible for  ITCAmount of ITC availableIntegratedTaxCentralTaxState/
UT TaxCessNoDateValueIntegratedtaxCentral
TaxState/
UT TaxCESS12 3456789101112131415 16

94 4. Inward supplies on which tax is to be paid on reverse charge
GSTIN
of supplierInvoice detailsRateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)Whether input orinput service/
Capital goods
(incl. plant and
mach in er y)/
Ineligible for  ITCAmount of ITC availableIntegratedTaxCentralTaxState/
UT TaxCessNoDateValueIntegratedtaxCentral
TaxState/
UT
TaxCESS12 3456789101112131415 164A. Inward supplies received from a registered supplier (attracting  reverse charge)4B. Inward supplies received from an unregistered supplier4C. Import of service

95 5.Inputs/Capital goods received from Overseas or from SEZ units on a Bill of EntryGSTIN ofsupplierDetails of bill of entryRateTaxablevalueAmountWhether input /Capital goods(incl.
plant and machinery)/
Ineligible for ITCAmount of ITC availableNo.Date ValueIntegratedTaxCessIntegrated TaxCess12345678910115A.  Imports5B.   Received from SEZ   Port code +No of BE=13 digits
Assessable ValueDetails of originalinvoice /Bill of entry
NoRevised details of invoice  RateTaxablevalueAmountPlace ofsupplyWhetherinput or
input
service/
Capital
goods/
Ineligible
for ITC)Amount of ITC availableIntegratedTaxCentral
TaxState/UT
TaxCessGSTINNo.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess

96 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]
7.Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
DescriptionValue of supplies received fromComposition taxable personExempt supplyNil Rated supplyNon GST supply123457A.   Inter-State supplies12 3456789101112131415161718196A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If details furnished ea rlierwere incorrect6B. Supplies by way of import of goodsor goods received from SEZ[Infor mation furnished in Table 5 of earlier returns]-If details furnished earlier wer eincorrect6C. Debit Notes/Credit Notes [original]6D. Debit Notes/ Credit Notes [a mendment of debit notes/cr edit notes furnished in earlier tax periods]

97 7B.   Intra-state supplies8.ISD credit received
GSTIN of ISDISD Document DetailsISD Credit receivedAmount of eligible ITCNo.DateIntegratedTaxCentralTaxState/
UT TaxCessIntegratedTaxCentralTaxState/UTTaxCess12345678910118A. ISD Invoice8B. ISD Credit Note9.TDS and TCS Credit receivedGSTIN of Deductor /GSTIN of e-Commerce
OperatorGross Value  Sales Return       Net ValueAmountIntegrated TaxCentral TaxState Tax /UT Tax12345679A.      TDS

98 9B.      TCS10.  Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supplyRateGross AdvancePaidPlace of supply(Name of State/UT)AmountIntegrated TaxCentral TaxState/UT TaxCess1234567(I)Informatio n for the current mo nth10A.     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]MonthAmendment relating to information furnished in S. No.(select)10A(1)10A(2)10(B1)10B(2)

99 11.  Input Tax Credit Reversal / ReclaimDescription for reversal of ITCTo be added to or reducedfrom output liabilityAmount of ITCIntegratedTaxCentralTaxState/UTTaxCESS123456A.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 r educed(g)On account of amount paid subsequent to reversal of ITCTo be r educed(h)Any other liabilit y (Specify)……B.Amendme nt of informatio n furnis hedin Table No 11 at S. No A in an earlier returnAmendment is in respect of infor mation furnished in the MonthSpecify the infor mation you wish to amend (Drop down)12.Addition and reduction of amount in output tax for mismatch and other reasonsDescriptionAdd to or reducefrom output liabilityAmountIntegrated TaxCentralTaxState /UT TaxCESS123456(a)  ITC claimed on mismatched/duplication of invoices/debit notesAdd(b)Tax liability on mismatched cr editnotesAdd(c)Reclaim on account of rectification of mismatched invoices/debit notesReduce(d)Reclaim on account of rectification of mismatched credit noteReduce

100 (e)  Negative tax liability from previous tax periodsReduce(f)Taxpaid on advance in earlier tax periods and adjusted with tax on suppliesmade in current tax periodReduce

101 13. HSN summary of inward suppliesSr. No.HSNDescription(Optional
if HSN is
furnished)UQCTotalQuantityTotal valueTotalTaxableValueAmountIntegrated TaxCentral TaxState/UT TaxCess1234567891011Verificat ion
I hereby so lemnly affir m and declare that the information g iven herein above is true and correct to t he best of my knowledge and belief and
nothing has been concealed therefro m
        Signatures………………………………
Place:        Name of Authorised Signatory ….……………………
Date:        Designation /Status……………………………………
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

102 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 auto-populated 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;

103 (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 pro vide for Bill of Entry information including six digits port code and seven digits bill of entry number.
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.

104 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 GSTR-3 of the immediately preceding tax period.
14.Reporting criteria of HSN will be same as reported in GSTR-1.

105 FORM GSTR-2A
[See rule 60(1)]Details of auto drafted supplies(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if anyPART A3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
Invo ice det ailsRate  Taxable valueAmount of taxPlace of supply

106 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN
of supplierInvoice detailsRate  Taxable valueAmount of taxPlace of supply
(Name of
State/UT)No.DateValueIntegrated TaxCentral
TaxState/
UT TaxCess1234567891011of supplier(Name of State/UT)No.DateValueInt egrated taxCentral
TaxState/
UT TaxCess1234567891011Details of original docu mentRevised details of document or
details of original Debit / Credit noteRateTaxablevalueAmount of taxPlace ofsupply
(Name of
State/UT)GSTINNo. Date  GSTIN No. DateValueIntegrated TaxCentralTaxState/UT TaxCess

107 5. Debit / Credit notes (including amendments thereof) received during current tax period
PART B6.  ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document det ailsITC amount involvedNo.DateIntegrated TaxCentral TaxState/
UT TaxCess1234567ISD Invoice –eligible ITCISD Invoice –ineligible ITCISD Creditnote –eligible ITCISD Credit note –ineligible ITCPART- C7.  TDS and TCS Credit (including amendments thereof) received1234567891011121314

108GSTIN of Deductor /GSTIN of e-Commerce
OperatorAmountreceived /
Gross ValueSales ReturnNet ValueAmountIntegrated TaxCentral TaxState Tax /UT Tax12345677A.      TDS7B.      TCS

109 Form GSTR-3
[See rule 61(1)]
Monthly return
YearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated                                                   Part-A (To be auto populated)   (
Amount in Rs. for all Tables)
3.    TurnoverSr. No.Type of TurnoverAmount123( 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

110 (vii)Non-GST supplyTotal4.Outward supplies
      4.1 Inter-State supplies (Net Supply for the month)
RateTaxable ValueAmount of TaxIntegrated TaxCESS1234A.Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]B.Supplies attracting  reverse charge-Tax payable by recipient of supplyC.Zero rated supply ma de wit h payment of Integrated TaxD.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

111 4.2   Intra-State supplies (Net supply for the month)
RateTaxable ValueAmount of TaxCentral TaxState /UT TaxCess12345A.Taxable supplies (ot her tha n r evers e cha rge) [Tax Rate wis e]B.Supplies attracting  reverse charge- Tax payable by the recipient of supplyC.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 operator4.3 Tax effect of amendments made in respect of outward supplies
RateNet differential valueAmount of TaxInt egrated taxCentral TaxState/UT  TaxCess123456(I)Int er-State suppliesA     Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]

112 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 suppliesA     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 TCS5.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 taxTaxable ValueAmount of taxIntegrated TaxCentral TaxState/UT taxCESS123456(I)     Inter-State inward supplies [Rate Wise](II)   Intra-State inward supplies  [Rate Wise]

113 5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of taxDifferential TaxableValueAmount of taxIntegrated TaxCentral TaxState/UT TaxCESS123456(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]DescriptionTaxablevalueAmount of taxAmount of ITCIntegratedTaxCentralTaxState/UT TaxCESSIntegrated TaxCentralTaxState/UT TaxCESS12345678910(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

114 7.   Addition and reduction of amount in output tax for mismatch and other reasonsDescriptionAdd to or reducefrom output
liabilityAmountInt egrated taxCentral  taxState /UT taxCESS123456(a)  ITC claimed on mismatched/duplication of invoices/debit notesAdd(b)Tax liability on mismatched  credit notesAdd(c)Reclaim on rectification of mismatched invoices/Debit NotesReduce(d)Reclaim on rectification of mismatch credit noteReduce(e)  Negative tax liability from previous tax periodsReduce(f)Tax paid on advance in earlier tax periods and adjusted with tax onsupplies made in current tax periodReduce(g)  Input Tax credit reversal/reclaimAdd/Reduce8. Total tax liability
Rate of TaxTaxable valueAmount of taxInt egrated taxCentral taxState/UT TaxCESS123456(II) On account of amendments made (of the details furnished in earlier tax periods)(a)   Inputs(b)  Input services(c)  Capital goods

115 8A. On outward supplies8B. On inward supplies attracting reverse charge8C. On account of Input Tax Credit Reversal/reclaim8D. On account of mismatch/ rectification /other reasons9. Credit of TDS and TCS
AmountInt egrated taxCentral taxState/ UT Tax1234(a)TDS(b)TCS10.     Interest liability (Interest as on ...............)
On account ofOutputliability on
mismatchITC claimedon mismatchedinvoiceOn accountof other ITC
reversalUndu e excessclaims or excessreduction
[refer sec 50(3)]Credit of interest onrectification of
mismatchInt er estliabilitycarryforwardDelay inpayment of
taxTotal int erestliability123456789

116 (a)Integrated Tax(b) Central Tax(c) State/UT Tax(d) Cess11. Late Fee
On account ofCentral TaxState/UT tax123Late feePart B  12. Tax payable and paid
DescriptionTax payablePaid incashPaid through IT CTax PaidIntegrated TaxCentral TaxState/UT TaxCess12345678(a)Integrated Tax(b)Central Tax

117 (c)State/UT Tax(d)Cess13. Interest, Late Fee and any other amount (other than tax) payable and paid
DescriptionAmount payableAmount Paid123(I)Int erest on account of(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax(d)    CessII Late fee(a)    Central tax(b)    State/UT tax14.  Refund claimed from Electronic cash ledger
DescriptionTaxInt er estPenaltyFeeOtherDebit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax

118 (d)    CessBank Account Details (Drop Down)15. Debit entries in electronic cash/Credit ledger for tax/interest payment [tobe populated after payment of tax and submissions of return]
DescriptionTax paid incashTax paid  through IT CInt er estLate feeInt egrated taxCentral TaxState/UT TaxCess12345678(a)Int egrated 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……………………………………

119 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 t ax 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 complet e liabilit y will not be treated as valid ret urn.
12.If taxpayer has filed a return which was not valid earlier and later on, he int ends to discharge t he remaining liabilit y, then he has to file t he
Part B of GSTR-3 again.

120 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.

121 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  mat er ial available with t his office. Please note that in addit io n to t ax so assessed, yo u 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 ---

122 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 formGSTR-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 liabilit y
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.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Signature
Na me
Designation

123 FORM GSTR-3B
 [See rule 61(5)]YearMonth1.GSTIN2.Legal name of the registered personAuto Populated3.1         Details of Outward Supplies and inward supplies liable to reverse chargeNature of SuppliesTotal Taxable valueIntegrated TaxCentral TaxState/UT TaxCess123456(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 supplies3.2Of the supplies shown in 3.1 (a)  above, details of inter-State supplies made to unregistered persons, composition
taxable persons and UIN holdersPlace of Supply(State/UT)Total Taxable valueAmount of Integrated Tax1234Supplies  made to Unregistered
PersonsSupplies  made to Composition
Taxable PersonsSupplies made to UIN holders4. Eligible ITCDetailsIntegrated TaxCentral TaxState/UT TaxCess12345(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 secti on 17(5)(2) Others

124 5.Values of exempt, nil-rated and non-GST  inward suppliesNature of suppliesInter-State suppliesIntra-State supplies123From a supplier under composition scheme, Exempt and Nil rated supplyNon GST supply6.1Payment of taxDescriptionTaxpayablePaid through ITCTax paidTDS./TCSTax/Cesspaid incashInterestLate FeeIntegratedTaxCentralTaxState/UTTaxCess12345678910Integrated TaxCentral TaxState/UT TaxCess6.2 TDS/TCS CreditDetailsIntegrated TaxCentral TaxState/UT Tax1234TDSTCSVerification (by Authorised signatory)
I hereby solemnly affirm and declare that the informat ion 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.

125 Form GSTR-4
       [See rule 62]
Quarterly return for registered person opting for composition levy
YearQuarter1.GSTIN2. (a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. (a)Aggr egate Turnover in the preceding Financial
Year(b)Aggregate Turnover - April to June, 20174.Inward supplies including supplies on which tax is to be paid on reverse charge
GSTINof
supplierInvoice details  RateTaxablevalueAmount of TaxPlace ofsupply
(Name of
State/UT)No. Date ValueIntegratedTaxCentralTaxState/UT TaxCESS12345678910114A. 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 supplier4D. Import of service

126 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]
6.  Tax on outward supplies made (Net of advance and goods returned)
Rate of taxTurnoverComposition tax amountCentral TaxState/UT Tax12347.    Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No.
6
QuarterRateOriginal detailsRevised detailsTurnoverCentral TaxState/UTtaxTurnoverCentralTaxState/UTTax123456788.  Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supplyDetails of originalinvoiceRevised details of invoiceRateTaxablevalueAmountPlaceof
supply(Nameof
State/UT)GSTIN No.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess12 345 678 910111213145A.    Supplies [Information furnished in Table 4 of earlier returns]-If details furnis hed earlier wer eincorrect5B.    Debit Notes/Credit Notes [original)]5C.   Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

127 RateGrossAdvance
PaidPlace of supply(Name of State/UT)AmountIntegratedTaxCentralTaxState/ UT TaxCess1234567(I)Information for the current quarter8A.     Advance amount paid for reversecharge supplies in the tax period (tax amount to be added tooutput tax liability)8A (1).   Intra-State supplies (Rate Wise)8A (2).   Inter-Sta te Supplies (Rate Wise)8B.   Advance amount on which tax was paid in earlier period butinvoice has been received in the currentperiod [ reflected in Table 4 above]                     (tax amount to be reduced from output tax liability)8B (1).  Intra-Sta te Supplies (Rate Wise)8B (2).  Intra-Sta te Supplies (Rate Wise)II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year QuarterAmendment relating to information furnishedin S. No.(select)8A(1)8A(2)8B(1)8B(2)9.TDS Credit receivedGSTIN of Dedu ctor  Gross ValueAmountCentral TaxState/UT Tax123410. Tax payable and paid
DescriptionTax amount payablePay tax amount123(a)IntegratedTax(b)Central Tax

128(c)State/UTTax(d)Cess11. Interest, Late Fee payable and paid
DescriptionAmount payableAmount Paid123(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 tax12.  Refund claimed from Electronic cash ledger
DescriptionTax  Int erest  Penalty  Fee  Other Debit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UT Tax(d)    CessBank Account Details (Drop Down)13. Debit entries in cash ledger for tax /interest payment
[tobe populated after payment of tax and submissions of return]
DescriptionTax paid in cashInt er estLate fee1234(a)Integratedtax(b) Central Tax(c) State/UT

129 Tax(d) CessVerification
I hereby solemnly affirm and declare that the informat ion 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
in fo r mat io n  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
in fo r mat io n  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.

130 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-
w is e .  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 revisio n o f a debit  note/ cr ed it note, t he det ails o f orig ina l 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 t he 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.

131 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)YearQuarter1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. Inward supplies received from registered person including supplies attracting
reverse chargeGSTINofsupplierInvoice detailsRateTaxablevalueAmount of taxPlace ofsupply(Name ofState/UT)No.DateValueIntegratedTaxCentralTaxState/UT TaxCess12345678910113A.    Inward supplies received from a registered supplier (other than supplies attracting reversecharge)   3B.    Inward supplies received from a registered supplier (attracting  reverse charge)4.Debit notes/credit notes (including amendments thereof) received during current
periodDetails of originaldocumentRevised details ofdocument or details ofo rig ina l De bit  / Cred itNoteRateTaxablevalueAmount of taxPlace ofsupply(Name ofState/UT)

132 5.TDS Credit receivedGSTIN of deduct orGross valueAmount of taxCentral TaxState/UT Tax1234GSTINNo.DateGSTINNo.DateValueIntegratedTaxCentralTaxState/UTTaxCess1234567891011121314

133 Form GSTR-5
[See rule 63]
              Return for Non-resident taxable person
YearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated(c)  Validity period of registrationAuto Populated3. Inputs/Capital goods received from Overseas (Import of goods
 (Amount in Rs. for
all Tables)
Details of bill of entry
RateTaxable
valueAmountAmount of ITC availableNo.DateValue
Integrated TaxCess  Integrated TaxCess1234567894. Amendment in the details furnished in any earlier returnOriginaldetailsRevised detailsDifferentialITC (+/_)Bill of entryBill of entryRateTaxablevalueAmountAmount of ITCavailableNoDateNo DateValueIntegratedTaxCessIntegratedTaxCessIntegratedtaxCess12345678910111213

134 5. Taxable outward supplies made to registered persons (including UIN holders)GSTIN/UINInvoice detailsRateTaxablevalueAmountPlace ofSupply
(Name of
State/UT)No.DateValueIntegratedTaxCentralTaxState/UT
TaxCess12345678910116. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs2.5 lakhPlace ofSupply
(State/UT)Invoice detailsRateTaxableValueAmountNo.DateValueIntegrated TaxCess123456787.  Taxable supplies (net of debit notes and credit notes) to unregistered persons other
than the supplies mentioned at Table 6Rate of taxTotal TaxablevalueAmountIntegrated TaxCentral TaxState /UT TaxCess1234567A. Intra-State supply (Consolidated, rate wise)7B.  Inter-State Supplies  where the value of invoice is upto Rs 2.5 Lakh [Rate wise]Place of  Supply (Name ofState)8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]Details of originaldocumentRevised details ofdocu ment or
details of originalRateTaxableValueAmountPlace ofsupply

135 Debit/Credit NotesGSTINNo.DateGSTINNo. DateValueIntegratedTaxCentralTaxState /UT TaxCess12 3456789101112 1314 8A.   If  the invoice details furnished earlier were incorrect 8B.   Debit Notes/Credit Notes [original)] 8C.   Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]9.  Amendments to taxable outward supplies to unregistered persons furnished in returns for     Earlier tax periods in Table 7Rate of taxTotaltaxable
valueAmountIntegrated TaxCentral TaxState / UT TaxCess123456Taxperiod for which the details are beingrevised9A. Intra-Sta te Supplies [Rate wis e]9B.  Inter-State Supplies  [Rate wise]Place of  Supply (Name of  State)10. Total tax liability
Rate of TaxTaxable
valueAmount of taxIntegratedTaxCentralTaxState/UTTaxCESS12345610A.   On account of outward supply10B.   On account of differential ITC being negative in Table 411. Tax payable and paid

136 DescriptionTaxpayablePaid incashPaid through IT CTax PaidIntegratedtaxCess123456(a)IntegratedTax(b)Central Tax(c)State/UT Tax(d)Cess12. Interest, late fee and any other amount payable and paid
DescriptionAmount payableAmount paid123I Interest on account of(a) Int egrated tax(b)    Central Tax(c)    State/UTTax(d)    CessII Late fee on account of(a)    Central tax(b)    State / UTtax13.  Refund claimed from electronic cash ledger
DescriptionTax Int erest  PenaltyFeeOtherDebit Entry Nos.1234567(a)Int egrated tax(b)    Central Tax(c)    State/UTTax(d)    Cess

137 Bank Account Details (Drop Down)14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
DescriptionTax paid incashTax paid  through IT CInt er est  Late feeInt egrated taxCess123456(a)Int egratedtax(b)Central Tax(c)State/UTTax(d)CessVerification
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……………………………………

138 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.GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3.The details in GSTR-5 should be furnished by 20th
o f the month succeeding the relevant
tax period or within 7 days from the last date of the registration whichever is earlier.
4.Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5.Recipient to provide for Bill of Entry information including six digits port code
and seven digits bill of entry number.
6.Table 4 consists of amendment of import of goods which are declared in the returns of
earlier tax period.
7.Invoice-level information, rate-wise, pertaining to the tax period separately for
goods and services should be reported as under:
i.For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.For all inter-state B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invo ice level detail to  be provided in Table
6; 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
shall be filed in Table 7.
8.Table 8 consists of amendments in respect of -
i.B2B outward supplies declared in the previous tax period;
ii.“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in
the previous tax period; and

139 iii.Original Debit and credit note details and its amendments.
9.Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State
supplies          where invoice value is more than Rs 250000/-.
10.Table 10 consists of tax liability on account of outward supplies declared in the current
tax period and negat ive ITC o n account of amendment to import of goods in t he current
tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted
to the respective ledgers.
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 supplier-
2.(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 ofsupply
(State/UT)Rate oftaxTaxable valueIntegrated taxCess123455A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)MonthPlace ofsupply
(State/UT)Rate oftaxTaxable valueIntegrated taxCess

140 1234566.  Calculation of interest, penalty or any other amount
Sr. No.DescriptionAmount of  tax dueInt egrated taxCESS12341. Int er est2.  Others (Plea s e sp ecif y)Total7. Tax, interest, late fee and any other amount payable and paid
 Sr. No.DescriptionAmount payableDebit
entry no.Amount paidIntegratedtaxCESSIntegratedtaxCESS12345671.Tax Liability(based on Table
5 & 5A)2.Int er est (based onTable 6)3.Others (Plea s eSpecify)Verificat ion
I hereby solemnly affirm and declare that the informat ion given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
PlaceName of Authorised Signatory
….……………………
DateDesignation
/Status

141 Form GSTR-6
[See rule 65]
Return for input service distributorYearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3.    Input tax credit received for distribution
(A
mount 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 4GSTIN of recipient/State, ifISD invoiceDistribution of ITC by ISDGSTINof
supplierInvoice detailsRateTaxablevalueAmount of TaxNo  Date ValueInt egrated taxCentralTaxState / UTTaxCESS12345678910DescriptionIntegratedtaxCentralTaxState / UTTaxCESS12345(a)Total  ITC available fordistribution(b)Amount of eligible ITC(c)Amount of ineligible ITC

142 recipient is unregisteredNo.DateInt egrated Tax  Central TaxState / UTTaxCESS12345675A.   Distribution of the amount of eligible ITC5B.   Distribution of the amount of ineligible ITC6.  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
DescriptionIntegratedtaxCentralTaxState/
UT TaxCess123457A.   Input tax credit mismatchOriginal detailsRevised detailsGSTINof
supplierNo.DateGSTINof
supplierInvoice/debit
note/credit note
detailsRateTaxablevalueAmount of TaxNoDateValueIntegratedtaxCentral
TaxState /
UT TaxCESS12 345 6789101112136A. Infor mation furnished in Table 3 in an earlier period was incorrect6B. Debit Notes/Credit Notes received [Original]6C. Debit Notes/Credit Notes [Amendments]

1437B.   Input tax credit reclaimed onrectification of mismatch    8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)GSTIN ofrecipientISD credit no.ISD invoiceInput tax distribution by ISDNo. DateNo.DateIntegratedTaxCentralTaxStateTaxCESS1234567898A.   Distribution of the amount of eligible ITC8B.   Distribution of the amount of ineligible ITC9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit distributionRe-distribution of input tax credit to the correct recipientGSTINof
origina l
recipientISD invoicedetailISD creditnoteGSTINof new
recipientISDinvoiceInput tax credit redistributedNo.Date NoDateNo.DateIntegratedTaxCentralTaxStateTaxCESS1234567891011129A.   Distribution of the amount of eligible ITC9B.   Distribution of the amount of ineligible ITC  10. Late Fee
On account ofCentral Tax  State / UT taxDebit Entry No.1234Late fee11.  Refund claimed from electronic cash ledger
DescriptionFeeOtherDebit Entry Nos.

144 1234(a)    Central Tax(b)    State/UTTaxBank Account Details (Drop Down)Verification
I hereby solemnly affirm and declare that the informat ion 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
……………………………
PlaceName of Authorised Signatory
….……………………
Date            Designation /Status……………………………………

145 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.

146 Form GSTR-6A
[See Rule 59(3) & 65]Details of supplies auto-drafted form(Auto-drafted from GSTR-1)YearMonth1.GSTIN2.(a)Legal name of the registered person(b)Trade name, if any3. Input tax credit received for distribution
                 (A
mount in Rs.
for all Tables)
4. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN
of
supplierInvoice detailsRateTaxablevalueAmount of TaxNo DateValueInt egrated taxCentral TaxState / UT TaxCess12345678910Details of originaldocumentRevised details of document or details of Debit / Credit NoteGSTIN ofsupplierNo.DateGSTINofsupplierNo.DateValueRateTaxablevalueAmount of taxIntegratedtaxCentralTaxState /UTTaxCess12345678910111213

147 Form GSTR-7
[See rule 66 (1)]
                                        Return for Tax Deducted at SourceYearMonth1.GSTIN2.(a) Legal name of the DeductorAuto Populated(b) Trade name, if anyAuto Populated3.Details of the tax deducted at source                                                                                                                                 (Amount  in  Rs.
for all Tables)
GSTIN
of
deducteeAmount paid to deductee onwhich tax  is deductedAmount of tax deduct ed at sourceIntegratedTaxCentral TaxState/UTTax123454. Amendments to details of tax deducted at source in respect of any earlier tax period
Original detailsRevised detailsMonthGSTIN ofdeducteeAmount paid todeductee on
which tax is
deductedGSTIN
of
deducteeAmount paid todeductee  on whichtax  is deductedAmount of tax deduct ed at sourceIntegratedTaxCentralTaxState/UTTax123456785. Tax deduction at source and paid
DescriptionAmount of tax deductedAmount paid123(a)Integrated Tax(b)Central Tax

148(c)State/UT Tax6. Interest, late Fee payable and paid
DescriptionAmount payableAmount paid123(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 tax7.  Refund claimed from electronic cash ledger
DescriptionTaxInt er estPenaltyFeeOtherDebit EntryNos.1234567(a)Integrated Tax(b)Central Tax(c)State/UT TaxBank 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]
DescriptionTax paid in cashInt er estLate fee1234(a)Integrated Tax(b) Central Tax(c) State/UT TaxVerification

149 I hereby solemnly affirm and declare that the informat ion 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.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.

150 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 deduct ed and accounted for in GSTR-7 –
7.Details of supplies Amount of tax deducted –
Signature
Na me
          Designation
          Office -Value on whichtax deductedAmount of T ax deduct ed at source (Rs.)Integrated TaxCentralTaxState /UTTax1234

151 Form GSTR - 8
[See rule 67(1)]
Statement for tax collection at sourceYearMonth1.GSTIN2.(a)Legal name of the registered personAuto Populated(b)Trade name, if anyAuto Populated3. Details of supplies made through e-commerce operator
(Amount in Rs. for all
Tables)GSTINof  the
supplierDetails of supplies made which attract TCSAmount of tax collected at sourceGross value ofsupplies madeValue of
supplies
returnedNet a mount
liable for TCSIntegratedTaxCentral TaxState /UT Tax12345673A.  Supplies made to registered persons3B.  Supplies made to unregistered persons4.Amendments to details of supplies in respect of any earlier statementOriginal detailsRevised detailsMonthGSTINof
supplierGSTINof
supplierDetails of supplies made whichattract TCSAmount of tax collected at sourceGross valueof supplies
madeValue of
supply
returnedNet
amountliable forTCSIntegratedTaxCentralTaxState/UTTax1234567894A.  Supplies made to registered persons4B.  Supplies made to unregistered persons5.  Details of interest
On account ofAmountAmount of interest

152indefaultIntegratedTaxCentralTaxState /UTTax12345Late payment of TCSamount6. Tax payable and paid
DescriptionTax payableAmount paid123(a)IntegratedTax(b)Central Tax(c)State / UTTax7. Interest payable and paid
DescriptionAmount ofinterest payableAmount paid123(a)Int egrated tax(b)Central Tax(c)State/UT Tax8.  Refund claimed from electronic cash ledger
DescriptionTax Int erest  PenaltyOtherDebit EntryNos.123456(a)Int egrated tax(b)Central Tax(c)State/UT TaxBank Account Details (Drop Down)

153 9. Debit entries in cash ledger for TCS/interest payment [to be populated after
payment of tax and submissions of return]
DescriptionTax paid in cashInt er est123(a)Int egrated tax(b)Central Tax(c)State/UT TaxVer ificat ion
I hereby so lemnly affirm and declare that the informat ion given herein above is t rue and
correct to the best of my knowledge and belief and nothing has been concealed therefro m.
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.TCS :-           Tax Collected at source
2.An e-co mmerce 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 fro m 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.

154 Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)YearMonth1
.UIN2.Name o f the person havingUINAutopopulated3. Details of inward supplies received
(Amount in Rs. for all
Tables)
4. Refund amount
Verificat ionGSTINof
supplierInvoice/DebitNote/Credit Note
detailsRateTaxablevalueAmount of taxNo DateValueIntegratedtaxCentral
TaxState/
UT TaxCESS123456789103A.  Invoices received3B.  Debit/Credit Note receivedIntegratedtaxCentral TaxState/ UT TaxCESS1234Bank details (drop down)

155 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.
PlaceSignature
Name of Authorised Signatory
….………
Date
Designation
/Status……………………
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
requir ed 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.

156Results of Matching after filing of the Returnsof September(to be filed by 20thOctober)MonthBill of Entry No. /Invoice/Debit
Note/Credit NoteITC/Output LiabilityInterestDate  Number  Taxable ValueIntegrated CentralState/ UT  CessIntegratedCentral StateCessA.Finally Accepted Input Tax CreditA.1Details of Invoices, Debit and Credit Notes of the month of September that have matched
1SeptemberNil2SeptemberNilA.2Details 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 October1AugustNil2AugustNilA.3Details of Invoices, Debit and Credit Notes of the month ofJulyand beforebut not earlier than April of the previous Financial Yearwhich hadbecome 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.1MonthRefund2MonthRefundB.Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th OctoberB.1Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the returnof the month of July filed by20th 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
1JulyTwo Months2JulyTwo MonthsB.2Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the returnSeptember filed by 20th October1AugustOne Month2AugustOne MonthB.3Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section42/43and that havebecome payable in the return of September filed by 20th October1AugustOne Month-high2AugustOne Month-highC.Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th NovemberC.1Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in thereturn of the month ofAugust 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
1AugustTwo Months2AugustTwo Months

157C.2Details of Invoices, Debit and Credit Notes of the month of September thatwerefound to be duplicate and will be become payable in the returnfor October to be filed by 20th November
1SeptemberOne Month2SeptemberOne MonthC.3Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section42/43and that willbecome payable in the return of October return to be filed by 20th November1SeptemberOne Month-high2SeptemberOne Month-highD.Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th DecemberD.1  Details of Invoices, Debit and Credit Notes of the month of September that hav e 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
1SeptemberNil/Two Months2SeptemberNil/Two Months

158                          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
liabilityDescriptionType of
Transacti on
[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 Total123456789101112131415161718Note –
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.

159 Form GST PMT –01
               [See rule 85(1)]
Electronic Liability Register  of Taxable Person
(Part–II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID --GSTIN/Temporary Id –
          Demand date -                              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 No.  Date
(dd/
mm/
yyyy)Reference
No.Tax
Period,
if
applica
bleLedger
used for
dischargi
ng
liabilityDescripti
onType of
Transacti on
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]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)Ta
xInteres
tPenalt
yFe
eOther
sTotal Ta
xInteres
tPenalt
yFe
eOther
sTota
lStatus
(St a ye
d /Un-
stayed
)1234567891011 121314151617 181920Note –
1.All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2.All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.

160 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, based on payment made after show cause notice or 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 ledger. Debit and credit entry will be created simultaneously.

161 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 anyDescription
(Source of
credit   &
purpose of
utilisation)Transaction
Type
[Debit (DR)
/ Credit
(CR)]Credit / DebitBalance availableCentral
TaxState
TaxUT
TaxIntegr
ated
TaxCESS Total Central
TaxState
TaxUT
TaxIntegr
ated
TaxCESS Total123456789101112131415161718Balance of Provisional credit
Mismatch credit (other
than reversed)Sr.No.Tax periodAmount of provisional credit balan ceCentralTaxStateTaxUT TaxIntegratedTaxCessTotal12345678

162 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 fro m 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 creditCentralTaxStateTaxUT TaxIntegratedTaxCessTotal12345678

163 Form GST PMT –03
                [See rules 86(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
Tax
Integrated
Tax/CESS)Amount of credit (Rs.)TaxInt er estPenaltyFeeOtherTotal12345678Signature
Na me
Designation of the officer

164Note –
‘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)
Form GST PMT –04
      [See rules 85(7), 86(6) & 87(12)]
         Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register1.GSTIN2.Name (Legal)3.Trade name, if any4.Ledger / Register inwhich discrepancynoticedCredit ledgerCashledger Liabilityregister5.Details of the discrepancyDateType of taxType ofdiscrepancyAmountinvo lvedCentral TaxState TaxUT TaxIntegratedTaxCess6.Reasons, if any

1657.Verification
I hereby so lemnly affirm and declare t hat the information given herein above is true and
correct to the best of my knowledge and belief.
SignaturePlaceName 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)

166 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/m
m/
yyyy)Tim
e of
depo
sitReport
ing
date
(by
bank)Refere
nce
No.Tax
Period,
if
applicab
leDescri
ptionType of
Transaction
[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)Tax  Interest  Penalty  Fee Others Total Tax  Interest  Penalty Fee Other
sTot
al1234567891011121314151617181920Note –
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.
2.Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.

167 3.GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) o f 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 appeal or 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)

168

169Form GST PMT –06
[See rule 87(2)]
      Challan for deposit of goods and services tax
CPIN
< >Date<>Challan Expiry Date --GSTIN<>Email address<>Na me
(Lega l)<>Mobile No.<>Address<>                                                         Details of Deposit(All Amount in Rs.)GovernmentMajor
HeadMinor HeadGovernment of
IndiaTax InterestPenaltyFeeOthersTotalCentral
Tax
(----)Integrated
Tax
(----)CESS
(----)Sub-TotalState (Name)State Tax
(----)UT (Name)UT Tax
(----)Total Challan AmountTotal Amount in wordsMode of Payment (relevant part will become active when the particular mode is selected)†NEFT/RTGSRemitting bankBeneficiar y nameGSTBeneficiary Account Number (CPIN)Name of beneficiary bankReserve Bank f IndiaBeneficiary Bank’s Indian Financial System Code (IFSC)  IFSC of RBI†Over the Counter (OTC)Bank (Where cash or instrument is
proposed to be deposited)Details o f 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)

170 AmountNote:  Charges to be separately paid by the person making payment.
Particulars of depositorNa meDesignation/ Status (Manager, partner etc.)SignatureDatePa id Cha lla n Info r mat io nGSTINTaxpayer NameName of BankAmountBank Reference No. (BRN)/UTRCINPayment DateBank Ack. No. (For Cheque / DD
deposited at Bank’s counter)Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

171        Form GST PMT –07
[See rule 87(8)]
Application for intimating discrepancy relating to payment1.GSTIN2.Name (Legal)3.Trade name, if any4.Date of generat ion ofchallan from CommonPortal5.Common PortalIdentification Number(CPIN)6.Mode of payment (tickone)NetbankingCC/DCNEFT/RTGSOTC7.Instrument detail, forOTC payment onlyCheque /Draft No.DateBank/branch onwhich drawn8.Name of bank throughwhich payment made9.Date onwhich amountdebited / realized10.Bank ReferenceNumber (BRN)/ UTRNo., if any11.Name o f paymentgateway (for CC/DC)12.Payment det ailCentralTaxStateTaxUT TaxIntegratedTaxCess13.Verification (by authorized signatory)
I hereby so lemnly affirm and declare t hat the informat ion given herein above is true
and correct to the best of my knowledge and belief.SignaturePlaceName of Authorized Signatory
Date                                                      Designation /Status………………Note –

172 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 co nveyed by bank to Commo n 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.Co mmo n Portal shall forward the complaint to the Bank concerned and int imate 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).
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select:  Registered / Casual/ Unregistered/Non-resident taxable person
1.GSTIN/Temporary ID:
2. Legal Name:
3.Trade Name, if any:
4.Address:
5.Tax Period:From 
To 

6.Amount of Refund Claimed:ActTaxInt er estPenaltyFeesOthersTotalCentral TaxState TaxUT TaxIntegrated TaxCessTotal7.Grounds of Refund Claim: (select from the drop down):
a.Excess balance in Electronic Cash ledger
b.Exports of goods / services- With payment of Tax
c.Exports of goods / services- Without payment of Tax, i.e., ITC accumulated

173 d.On account of assess ment/provisional assess ment/ appeal/ any other or der
i.Select the t yp e of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii.Mention the following details:
1.Order No.
2.Order Date 
3.Order Issuing Authority
4.Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f.On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports
i.Select the type of supplier/ recipient:
1.Supplier to SEZ Unit
2.Supplier to SEZ Developer
3.Recipient of Deemed Exports
g.Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h.Tax paid on an intra-State supply which is subsequ ently held to be inter-State supply and
vic e versa
i.Excess payment of tax, if any
j.Any other (specify)
8.Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.Bank Account Number:
b.Name of the Bank:
c.Bank Account Type:
d.Name of account holder:
e.Addr ess of Bank Branch:
f.IFSC:
g.MICR:
9.Whether Self-Declaration filed by Applicant u/s 54(4), if applicable     Yes             NoDECLARATION(u/s 54(3)(ii))
          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 ha ve
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature

174 Name –
Designation / Status
DECLARATION(u/s 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(See rule 89)
           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, int erest, 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.
(T his Declaration is not requ ired t o be furnished b y applicants, who are claiming r efund
under rule 96 of the CGST Rules)
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.
We declare that no refund on this account has been received by us earlier.

175               PlaceSignature of Authorised Signatory
              Date              (Name)
   Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: -All statements are auto populated from the corresponding returns taxpayer have to select the
invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)

176 Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR- 2 (Table 4):
Tax Period: ……GSTIN/
Name ofunregisteredsupplierInvoice details
State (in
case ofunregisteredsupplier) Integrated
TaxCentral Tax State Tax/
UT TaxCESS
Col.
17Col.
18Col.
19Col. 20/21/22/23NoDateValueGoods/Services
(G/S)HSNTaxablevalueUQC QTYRate
(%)Amt.Rate
(%)Amt.Rate
(%)Amt.Rate
(NA)Amt.IntegratedTaxCentralTaxStateTax/ UTTaxCess123456724A24B891011121314151617181920212223Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available

177 For Outward Supplies:
As per GSTR- 1 (Table 5):
Tax Period: ……GSTIN/
UINInvoice detailsIntegrated
TaxCentral TaxState Tax/ UT
TaxCess
Col. 16Col. 17Col. 18Col. 19Col. 20Col. 21Col. 22No. DateValueGoods/
services
(G/S)HSNTaxable
ValueUQCQTYRate
(%)AmtRate
(%)AmtRate
(%)AmtRate
(NA)Amt123456723A23B89  10 11 121314 15 16171819202122Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse ch arge (Yes / No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 22: GSTIN of e-commerce operator (if applicable)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

178 Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):Exports with payment of Tax:Tax Period: ……InvoiceShipping bill/ Bill
of exportTax payment option  Integrated TaxWhethertax on this
invoice is
paid on
provisional
basis
(Yes /No)EGM
DetailsBRC/
FIRCNo. Date  ValueGoods/Services
(G/S)HSN UQCQTYTaxable
valuePort
CodeNo.DateWithIntegrated
TaxWithoutIntegrated
TaxRate
(%)Amt.Ref
No.DateNo. Date1234515A15B6789101112131415C15D15E15F(* Shipping Bill and EGM are mandatory; – in case of goods;
 BRC/ FIRC details are mandatory– in case of Services)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

179 Statement 3:Exports without payment of Tax:Tax Period: ……InvoiceShipping bill/ Bill
of exportTax paymen t optionIntegrated TaxWhethertax on this
invoice is
paid on
provisional
basis
(Yes /No)EGM
DetailsBRC/
FIRCNo.  Date ValueGoods/
Services
(G/S)HSNUQC QTYTaxable
valuePort
CodeNo.  DateWith
Integrated
TaxWithout
Integrated
TaxRate(%)Amt.Ref
No.DateNo. Date1234515A 15B6789101112131415C 15D 15E 15F(* Shipping Bill and EGM – in case of goods are mandatory;
BRC/ FIRC details are mandatory– in case of Services)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------

180 Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):Refund by the supplier of SEZ/ Developer:GSTR- 1 Table 5
Tax Period: ……GSTIN/UINInvoice detailsIntegratedTaxCentral
TaxState Tax/
UT TaxCessCol.
16Col.
17Col.
18Col.
19Col.
20Col.
21Col.
22AREDate ofReceiptPaymentDetailsNo.DateValueGoods/services(G/S)HSNTaxableValueUQCQTYRate(%)AmtRate(%)AmtRate
(%)AmtRate(NA)AmtNo. DateRef
No.Date123456723A23B891011121314151617181920212223C23D23E23F23GCol. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (Wit h Int egrated T ax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes / No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 22: GSTIN of e-commerce operator (if applicable)
         Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
 In case of Services: Particulars of Payment Received is mandatory)

181 GSTR 5- Table 6
Tax Period: ……Col.1Invoice detailsIntegrated
TaxCentral TaxState Tax/
UT TaxCessCol.16Col.17Col.18Col.19Col.20AREDate ofReceiptPayment
DetailsNo.DateValueGoods/
Services
(G/S)HSN UQCQTYTaxable
ValueRate
(%)Amt.Rate
(%)Amt.Rate
(%)Amt.Rate
(NA)Amt.No. DateRef No.Date123 45 6 21A21B78910 111213  14  15 161718192021C 21D21E21F 21GCol. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (Wit h Int egrated T ax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
 In case of Services: Particulars of Payment Received is mandatory)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status

182 Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):Refund by the EOU/ Recipient of Deemed Exports:Tax Period: ……GSTIN/
Name ofunregisteredsupplierInvoice details
State (in
case ofunregisteredsupplier)IntegratedTax Central
Tax State
Tax/ UT
TaxCESSCol.17Col.18Col.19Col. 20/21/22/23
AREDate of
ReceiptNo DateValueGoods/Services(G/S)HSNTaxablevalueUQC QTYRate(%)Amt.Rate(%)Amt.Rate(%)Amt.Rate
(NA)Amt.IntegratedTaxCentralTaxStateTax/
UT
TaxCess No. Date123456724A24B89101112131415161718192021222324C24D24EgCol. 17: POS (only if different from the location of recipient)Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC availableCol. 24 C/D: ARE  (Application for Removal of Export)Col. 24 E: Date of receipt  by SEZ/ Developer (as per re warehousing certificate)(* In case of Goods: ARE and Date of Receipt are mandatory)
              PlaceSignature of Authorised Signatory
              Date                     (Name)
   Designation/ Status

183 Statement 6:
Statement in case of Application filed under rule 89(2)(j)[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]Order Details (issued in pursuance of Section 77 (1) and (2):Order No:Order Date:GSTIN/ UINName(in case B2C)Details of invoice covering transaction considered as intra–State / inter-State transaction earlierTransaction which were  held inter State / intra-State supply subsequentlyInvoice detailsIntegrated
TaxCentralTaxStateTaxCessPlace of Supply(only if different
from th e locationof recipient)IntegratedTaxCentral TaxState TaxCessPlace of Supply(only if different
from th e location
of recipient)No.DateValueTaxable
ValueAmtAmtAmtAmtAmtAmtAmtAmt12 3456789101112131415

184 Statement 7:
Statement in case of application filed under rule 89(2)(k)Refund on account excess payment of taxSr.  No.  Tax periodRefer enc e no.of returnDate offiling
returnExcess amount available in Liability RegisterIntegrated TaxCentralTaxStateTaxCess12345678

185 Annexure-2
[ See rule 89 (2) (m)]CertificateThis is to certify that in respect of the refund amounting to INR <<    >> -------------- (in words) claimed
by M/s ----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the
incidence of tax and interest, has not been passed on to any ot her person. This certificate is based on the
exa mination of the Books of Accounts, and other releva nt records and Returns particulars maintained/
furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
  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.

186 FORM-GST-RFD-02
[See rules 90(2) & 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 DetailsTax PeriodDate and Time of FilingReason for RefundAmount of Refund Claimed:TaxInt er estPenaltyFeesOthersTotalCentral TaxState TaxUT TaxIntegrated TaxCessTotalNote 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.

187 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:

188 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 ment ioned application for  refund, the following amount is sanctioned to you
on a provisional basis:Sr.NoDescriptionCentralTaxStateTaxUT TaxIntegratedTaxCessi.Amount of refundclaimedii.10% of the a mountclaimed as refund
(to be sanctioned later)iii.Balance amount (i-ii)iv.Amount of refundsanctionedBank Details

189 v.Bank Account No. asper applicationvi.Nameof the Bankvii.Address of the Bank/Branchviii.IFSCix.MICRDate:Signature (DSC):
Place:Name:
Designation:
Office Address:

190 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):
Central TaxState Tax  UT Tax  Int egrated Tax  CessNet Refund amount sanctionedInterest on delayed RefundTotalDetails of the Banki.Bank Account no as per applicationii.Name of the Bankiii.Name and Addr ess of the Bank /branchiv.IFSCv.MICRDate:Signature (DSC):
Place:Name:
Designation:
Office Address:
To
___________(GSTIN/ UIN/ Temporary ID)
___________(Name)
____________ (Address)

191 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*. Upon exa mination of your application, the amount of refund sanct ioned t o you, after
adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicableSr noDescriptionCentralTaxStateTaxUTTaxIntegratedTaxCessi.Amount of refund/interest* claimedii.Refund sanctioned on provisional basis(Order No….date) (if applicable)iii.Refund a mount ina dmissible <>
iv.Gross amount to be paid (1-2-3)v.Amount adjusted against outstandingdemand (if any) under the existing law
or under the Act.Demand Order No…… date……, ActPeriod

192vi.Net amount to be paid*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):
Place:Name:
Designation:
Office Address:

193 FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Refer enc e No.Date:

To
___________(GSTIN/UIN/Temp.ID No.)
___________(Name)
____________ (Address)
Acknowledgement No. …………                                                                         Dated
………
…….
Order for Complete adjustment of sanctioned Refund
Part- ASir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
docu ments against the amount of refund sanctioned to you has been completely adjusted against
outstanding demands as per details below:Refund CalculationIntegratedTaxCentralTaxState TaxUT TaxCessi.Amount of Refund claimedii.Net Refund Sanctioned onProvisionalBasis (Order No…da t e)iii.Refund  amount inadmissible rejected<>iv.Refund admissible (i-ii-iii)v.Refund adjusted against outstandingdemand (as per order no.) under existing
law or under this law. . Demand Order
No…… date……
vi.Balance amount of refundNilNilNilI 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

194 Part-BOrder for withholding the refund
With reference to your refund application as referred above and further furnishing of information/ filing of
docu ments against the amount of refund sanctioned to you has been withheld against following reasons as
per details below:
Refund Order No.:Date of issuanc e of Order :Refund CalculationIntegratedTaxCentralTaxState TaxUT TaxCessi.Amount of Refund Sanctionedii.Amount of Refund Withheldiii.Amount of Refund AllowedReasons for withholding of the refund:<>I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above
mention reason.  This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:Signature (DSC):
Place:Name:
Designation:
Office Address:

195 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 NoDescription (select the reasons of inadmissibilityof refund from the drop down)Amount Inadmissiblei.iiiiiOther{any other reason other than the reasonsmentioned 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 Address:

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

1.Reference No. ofNoticeDate of issue2.  GSTIN / UIN3.Name of business(Legal)4.  Trade name, if any5.  Reply to the notice6.List of documentsuploaded7.  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/StatusPlace
Date  ---  DD/MM/YYYYPlaceSignature of Authorised Signatory
Date                 (Name)
   Designation/ Status

197 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:   AmountCentral TaxState TaxUT TaxIntegrated TaxCessTotal6.Details of Ba nk Account:
a.Bank Account Number
b.Bank Account Type
c.Name of the Bank
d.Name of the Account Holder/Operator
e.Addr ess of Bank Branch
f.IFSC
g.MICR
7.Reference nu mber and date of furnishingFORM 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 Or ganization, Consulate or Embassy of for eign countries/ any other person/ class
of persons specified/ notified by the Government.
               Date:Signature of Authorised
Signatory:
Place:Name:
Designation / Status:

198 Form GST ASMT - 01
[See rule 98(1)]
  Application for Provisional Assessment under section 60
1.GSTIN2. Name3. Address4. Details of Commodity / Service for which tax rate / valuation is to be determinedSr.  No.  HSNName of
co mmo d it y
/serviceTax rateVa luat io nAverage
monthly
turnover of
the
commodity
/ serviceCentral
taxState/
UT
taxIntegrated
taxCess1234567895.  Reason for seeking provisional assessment6. Documents filed7. 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 therefro m.
Signature of Authorised Signatory
Na me
Designation / Status -------
Date -----

199 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

200 Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN2. Name3. Details of notice vide which additional
information soughtNotice No.Notice date4. Reply5. Documents filed6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Na me
Designation / Status -------
Date

201 Form GST ASMT – 04
[See rule 98(3)]
Reference No.: …………Date
To
GSTIN -
Name -
 Address -
Application Reference No. (ARN) ………..Dated ……..
Order of  Provisional Assessment
This has reference to your application mentioned above and reply dated-------, furnishing
information/documents in support of your request for provisional assessment. Upon examination
of your application and the reply, the provisional assessment is allowed as under:
<< text >>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-----------
---- (in words)  in the form of  ----------- (mode) and bond in the prescribed format by --------------
(date).
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been issued.
Signature
    Name
Designation

202 Form GST ASMT - 05
[See rule 98(4)]
          Furnishing of Security
1.  GSTIN2. Name3. Order vide which security is prescribed       Order No.Order date4. Details of the security furnishedSr. No.  ModeReference no. /
Debit entry no. (for
cash payment)DateAmountName of Bank123456Note – 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 guarantee is 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
do cume nt s/  info r mat io n to  fac ilit at e fina lizat io n o f pro visio na l asse ssme nt .
Signature of Authorised Signatory
Na me
Designation / Status -------
Date ----------

203 Bond for provisional assessment
[Rule 98(3) & 98(4)]
Signature(s) of obligor(s).
Date :
Place :
Witnesses
(1)Name and AddressOccupation
(2)Name and AddressOccupation
Date
PlaceI/We.................of....................,hereinaftercalled "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 ofIntegrated tax/ central tax/ State tax / Union territory taxon..................................(name ofgoods/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 of Section 60 be made;AND WHEREAS the Commissioner has required the obligor tofurnish 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 theperformance of any part of thiscondition, the same shall be in full force andvirtue:ANDthe President/ Governorshall, at his option, be competent to make good all the loss and damages from the amountof bank guarantee or by endorsing his rights under the above-written bond or both;I/We further declare that this bond is given under theorders of the Central Government/ State Governmentfor theperformance 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).

204 Witnesses
(1)Name and AddressOccupation
(2)Name and AddressOccupation
Accepted by me this.............................day of ......................... (month).................……..  (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India./
Governor of …………… (state)".

205 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

206 Form GST ASMT – 07
[See rule 98(5)]
Reference No.: …………Date
To
GSTIN
Na me
Address
Provisional Assessment order No. ………..dated ……..
Final Assessment Order
Preamble-<< Standard >>
In co nt inuat ion o f the provisio nal 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
Na me
Designation

207 Form GST ASMT - 08
[See rule 98(6)]
Application for Withdrawal of Security
1.  GSTIN2. Name3. Details vide which security furnishedARNDate4. Details of the security to be withdrawnSr. No.  ModeReference no. /
Debit entry no. (for
cash payment)DateAmountName of Bank1234565. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Name
Designation / Status -
Date -

208 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
Na me
Designation
Date

209 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 proceedings in accordance with law may be initiated against you
without  making any further reference to you in this regard.
Signature
    Name
Designation

210 Form GST ASMT - 11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN2. Name3. Details of the noticeReference No.Date4. Tax Period5. Reply to the discrepanciesSr.  No.DiscrepancyReply6. Amount admitted and paid, if any -
ActTaxInterestOthersTotal7. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
 Na me
Designation / Status -------
Date –

211 Form GST ASMT–12
[See rule 99(3)]
Reference No.:Date:
To
GSTIN
Na me
Address
Tax period -F.Y. -
ARN -Date -
    Order of acceptance of reply against the notice issued under section 61
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

212 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 calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are 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
Na me
Designation Sr.
No.Tax Period  ActTax   Interest  Penalt yOthers  Total12345678Total

213 Form GST ASMT - 14
[See rule 100(2)]
Reference No:Date:
To___________
Na me
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
sect ion ------ o f the Act, have/has failed to obtain regist ration and failed to discharge t he t ax and
other liabilities under the said Act as per the details given below:
Brief Facts –
Grounds –
Co nclusio n -
OR
It has come to my notice that your registration has been cancelled under sub-section (2) of
sect ion 29 with effect  fro m ------ and t hat  you are liable to pay tax for the above ment ioned
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
Na me
Designation

214 Form GST ASMT - 15
[See rule 100(2)]
Reference No.:Date:
To
Temporary ID
Na me
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.)SrNo.TaxPeriodActTaxInt er estPenaltyOthersTotal12345678TotalPlease note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.
Signature
    Name

215 Form GST ASMT - 16
[See rule 100(3)]
Reference No.:Date:
To
GSTIN/ID
Na me
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.TaxPeriodActTaxInt er est,if anyPenaltyOthersTotal12345678TotalPlease note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings
shall be initiated against you to recover the outstanding dues.
Signature
    Name

216 Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1.  GSTIN /ID2. Name3. Details of the orderReference No.Date of issue of order4. Tax Period, if any5. Grounds  for withdrawal6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the
informat ion given hereinabove is t rue and correct to the best of my knowledge and belief and
nothing has been concealed therefro m.
Signature of Authorised Signatory
Name  ___________
Designation / Status -------
Date -

217 Form GST ASMT - 18
[See rule 100(5)]
Reference No.:Date:
GSTIN/ID
Na me
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

218 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 completion of
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 ……………………….

219 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 taxCentral taxState /UT taxCessTaxInterestAny 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 ……………………….

220 Form GST ADT - 03
[See rule 102(1)]
Reference No.:                                                                                                    Date:
To,
----------------------------------------------------
GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Tax period - F.Y.(s) - ……………………………..
Communication to 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 ……………………….

221 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 taxCentral taxState /UT taxCessTaxInterestAny 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 ……………………….

222 Form GST ARA -01
[See Rule 104(1)]
 Application Form for Advance Ruling
1.GSTIN Number, if any/ User-id2.Legal Na me of Applicant3.Trade Name of Applicant (Optional)4.Status of the Applicant [registered /un-registered]5.Registered Address / Address providedwhile obtaining user id6.Correspondence address,if dif fer entfrom above7.Mobile No. [with STD/ISD code]8.Telephone No. [with STD/ISD code]9.Email address10.Jurisdictional Authority<>11.i.Name of Authorised representativeOptional ii.Mobile No.iii. Email Address12.Nature of activity(s ) (proposed / present) in resp ect of which advance ruling soughtA.CategoryFactory / ManufacturingWholesale BusinessRetail Bus inessWarehous e/Dep or tBonded WarehouseService ProvisionOffice/Sale OfficeLeasing BusinessServic e R ecipientEOU/ STP/ EHTPSEZInput Service Distributor (ISD)Works  ContractB.Description (in brief)(Provision for file attachment also)13.Issue/s on which advance ruling required (Tick whichever is applicable) :-(i) classification of goods and/or
services or both(ii) applicability of a notification issued
under the provisions of the Act

223 (iii) determination of time and value of
supply of goods or services or both(iv) admissibilit y 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 a mounts
to or results in a supply of goods and/or
services or both, within the mea ning of
that term14.Question(s) on which advance ruling is
required15.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 ma y b e,  in resp ect of t he afor esaid
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 in the applicant’s case under any of the provisions of the Act
b.Already decided in any proceedings in the applicant’s case under any of the provisions of the Act18.Payment detailsChallan Identification Number (CIN) –
Date -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 Applicant/Authorised Signatory
Date _______________________        Designation/Status

224 Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.ParticularsRemarks1Advance Ruling No.2Date of communication of the advance rulingDD/MM/YYYY3GSTIN / User id of the appellant4Legal Name of the appellant.5Trade Name of the appellant (optional).6Addr ess of appellant at which notices ma y be sent7Email Address of the appellant8Mobile number of t he appella nt9Jurisdictional officer / concerned officer10Designation of jurisdictional officer / concerned officer11Email Address of jurisdictional officer / concerned officer12Mobile number of jurisdictional officer / concerned officer13Whether the appellant wishes to be heard in person?Yes/No14.The facts of the case (in brief)15.Ground of Appeal    16.
Payment detailsChalla n Ident ification
Number (CIN) –
Date -PrayerIn view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, 
ma y 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.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

225 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

226 Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.ParticularsRemarks1Advance Ruling No.2Date of communication of the advance rulingDD/MM/YYYY3GSTIN, if any/ User id of theperson who had sought advanceruling4Legal Name of the person referred to in serial number 3.5Name anddesignation of jurisdictional officer /concernedofficer6Email Address of jurisdictional officer / concerned officer7Mobile number of jurisdictional officer / concerned officer8Whether thejurisdictional officer /concerned officer wishestobe heard in person?Yes/No9.Facts of the case (in brief)10.Grounds of AppealPrayerIn view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, 
ma y 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.

227 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_________

228 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:
DescriptionCentral
taxState/ UT tax  Integrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) 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/ParticularsCentra
l taxState/
UT taxIntegrat
ed taxCess  Total amount

229 refund
Amount
of
demand
created
(A)a) Tax/ Cess< total >
< total
>b) Interest< total >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
ParticularsCentr
al taxState/
UT taxInte
grate
d taxCe
ssTotal amounta) Admitted
amountTax/ Cess
< total >
< total
>Interest
< total >Penalty
< total >Fees
< total >Other
charges< total >

230 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.DescriptionTaxpayablePaid throughCash/ Credit
LedgerDebitentry
no.Amount of tax paidCentraltaxState/UTtaxIntegratedtaxCESS1234567891.Integrated
taxCash LedgerCredit Ledger2.
Central taxCash LedgerCredit Ledger3.State/UT
taxCash LedgerCredit Ledger4.
CESSCash LedgerCredit Ledger(c)Interest, penalty, late fee and any other amount payable and paidSr.No.DescriptionAmount payableDebitentry
no.Amount paidIntegratedtaxCentraltaxState/UTtaxCESSIntegratedtaxCentraltaxState/UTtaxCESS12345678910111.Interest2.Penalty3.Late fee4.Others(specify)16.Whether appeal is being filed after the prescribed period  - Yes / No
17.If ‘Yes’  in item 17 –
(a)Period of delay –
(b)Reasons for delay -

231Verification
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 therefro m.       Place:
 Date:                            Name of the Applicant:

232 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 Number-
2.Date of filing-
3.Time o f filing-
4.Place of filing-
5.Name of the person filing the appeal-
6.Amount of pre-deposit-
7.Date of acceptance/rejection of appeal-
8. 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

233 Form GST APL - 03
   [See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 1071.Name and designation of the appellantName-
Designat ion-
Jurisdiction-
State/Center-
Name of the State-
2.GSTIN/ Temporary ID /UIN-
3.Order no.                                      Date-
4.Designation and address of the officer passing the order appealed against-
5.Date of communication of the order appealed against-
6.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-
Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges7.Statement of facts-
8.Grounds of appeal-
9.Prayer-
10.Amount of demand in dispute, if any -

234 Particulars of
demand/refund,
if anyParticularsCentra
l taxState/
UT
taxIntegrate
d taxCess  Total amountAmount
of
demand
created,
if any
(A)a) Tax/ Cess
< total >
<
total
>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 >       Date:< Signature>             Name of the Applicant Officer:
                                                      Designation:
                                                     Jurisdiction:

235 Form GST APL – 04
                                                           [See rules 113(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/Reject ed
9.Amount of demand confirmed:
Particulars
Central taxState/UT tax  Integrated taxCessTotalDisputed
AmountDetermined
AmountDisputed
Amou
ntDetermined
AmountDisputed
AmountDetermined
Amou
ntDisputed
Amoun
tDetermined
Amoun
tDisputed
AmountDetermined
Amount1234567891011a) Taxb) Interestc) Penaltyd) Feese) Othersf) Refund  Place:
      Date:

236< Signature> < Name of the Appellate Authority /Tribunal/ Jurisdictional
Officer>
                                                  Designation:
             Jurisdiction:

237 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-         Date-
5.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:
Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) 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 demandParticularsCentra
l taxState/
UT taxIntegrate
d taxCe
ssTotal amount

238 Amount
demanded/
rejected >,
if any
(A)a) Tax/
Cess< total
>
<
total
>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
>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 :
ParticularsCentral
taxState/
UT taxIntegrat
ed taxCess  Total amount

239 a) Admitted
amountTax/ Cess
< total >
<
total
>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.DescriptionTaxpayablePaidthrough
Cash/ Credit
LedgerDebitentry
no.Amount of tax paidIntegratedtaxCentraltaxState/UTtaxCESS1234567891.Integrated
taxCash LedgerCreditLedger2.Central
taxCash LedgerCreditLedger3.State/UT
taxCash LedgerCreditLedger4.
CESSCash LedgerCreditLedger(c)Interest, penalty, late fee and any other amount payable and paid:Sr.No.DescriptionAmount payableDebitentry
no.Amount paidIntegratedtaxCentraltaxState/UTtaxCESSIntegratedtaxCentraltaxState/UTtaxCESS

240 12345678910111.
Int er est2.
Penalty3.
Late fee4.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 ha s
been concealed therefrom.Place:
Date:< Signature>                                                                           Name of the Applicant:
                                                     Designation /Status:

241 Form GST APL – 06
                                    [See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr.
No.Particulars1Appeal No.   -                                    Date of filing -2GSTIN/ Temporary ID/UIN-3Name of the appellant-4Permanent address of the appellant-5Address for communication-6Order no.Date-7.  Designation and Address of the officer passing the order appealed against-8.  Date of communication of the order appealed against-9.  Name of the representative-10.  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 disputeCentral
taxState/UT
taxIntegrated
taxCessa) Taxb) Interestc) Penaltyd) Feese) Other charges (specify)(v)  Market value of seized goods-11State or Union Territory and the Commissionerate (Centre) in which the order or
decision  was passed  (Jurisdiction details)-

242 12Date 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 case may be-13Whether the decision or order appealed against involves any question relating to
place of supply -
Yes                  No14In 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:HeadTaxInterestPenaltyRefundTotalIntegrated
taxCentral taxState/UT
taxCess15Det ails o f paymentHeadTaxInterestPenaltyRefund
TotalCentral taxState/UT
taxIntegrated
taxCessTotal16In case of cross-objections filed by the Commissioner State/UT tax/Central tax:

243(i)
Amount of tax demand dropped or reduced for the
period of dispute(ii)
Amount of interest demand dropped or reduced for
the period of dispute(iii
)Amount of refund sanctioned or allowed for the
period of dispute(iv
)Whether no or lesser amount imposed as
penaltyTOTAL17
Reliefs claimed in memorandum o f cross -object ions.18Grounds of Cross objectionVerification
I,the respondent, do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today, theday of20…Place:
Date:                                                                        Name of the Applicant/ Officer:
                                                                        Designation/Status  of Applicant/ officer:

244 Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1.Name and Designat ion of the appellantName:
Designation
Jurisdiction
State / Center -
Name of the State:
2.GSTIN/ Temporary ID /UIN-
3.Appellate Order no.                               Date-
4.Designation and Address of the Appellate Authority passing the order appealed against-
5.Date of communication of the order appealed against-
6.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:
 Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges7.Statement of facts-
8.Grounds of appeal-
9.Prayer-
10.Amount demanded, disputed and admitted:
Particulars
of demand,
if anyParticularsCentra
l taxState/
UT
taxInteg
rated
taxCessTotal amount

245 Amount of
demand
created, if
any
(A)a) Tax/ Cess
< total >
< total
>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 Officer:
                                                Designation:
            Jurisdiction:-

246 Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 1171.Appeal filed by -----------------------Taxable person / Government of <-->
2.  GSTIN/ Temporary ID/UIN-
  Name of the appellant/ officer-3.Permanent address of the appellant, if applicable-
4.Address for communication-
5.Order appealed against                Number                Date-
6.Name and Address of the Appellate Tribunal passing the order appealed against-
7.Date of communication of the order appealed against-
8.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
 Descr ipt io nCentral tax  State/ UT
taxIntegrated
taxCessa) Tax/ Cessb) Interestc) Penaltyd) Feese) Other charges(v)Market value of seized goods10.Statement of facts
11.Grounds of appeal
12.Prayer
13.Annexure(s) related to grounds of appeal

247Verification
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 ha s
been concealed therefrom.Place:
Date:                                                                                                                       Name:
                                                                                   Designation/Status:

248 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) and Section 140(4)(a))
Sl. no.Registration no.under existing
law (Central
Excise and
Service Tax)Tax period to whichthe last return filed
under the existing law
pertainsDate of filingof the return
specified in
Column no. 3Balance cenvat creditcarried forward in the said
last returnCenvat Credit admissible
 as ITC of central tax in
accordance with transitional
provisions123456Total(b)Details of statutory for ms received for which credit is being carried for ward
Period: 1st
 Apr 2015 to 30th
 June 2017
TIN of Issuer  Name of IssuerSr. No. of Form  AmountApplicable VATRateC-Form

249TotalF-For mTotalH/I-FormTotal(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 lawBalance of
ITC of VAT
and [E ntry
Tax] in last
returnC For msF Forms
ITC reversal
relatable to
[(3) and] (5)H/I For ms
Transition
ITC 2-
(4+6-7+9)Turnover for
which for ms
PendingDifferencetax
payable
on (3)Turnover for
which for ms
PendingTax payable
on (5)Turnoverfor which
for ms
PendingTax payable
on (7)123456789106. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).
(a)Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Sr.Invoice /Invoice /Supplier’sRecipients’Details of capital goodson which cr edit hasTotal eligiblecenvat creditTotal cenvatcredit availedTotal cenvat creditunavailed under

250 no Document
 no.document
 Dateregistration no.
under existing
 lawregistration no.
under existing
lawbeen partially availedunder existing
lawunderexistinglawexisting law(admissible as ITC
of central tax) (9-
10)ValueDuties andtaxes paidED/CVDSAD1234567891011Total

251 (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.
noInvoice/
Docum
ent
 no.Invoice/
docume
nt
 DateSupplier’sregistration
no.
under
existing
 lawRecipients’registration no.
under existing
lawDetails regarding capitalgoods on which credit is not
availedTotal eligibleVAT [and ET]
credit under
existing
lawTotal VAT [and ET]credit availed under
existing lawTotal VAT [and ET]credit unavailed under
existing law (admissible
as ITC of State/UT tax)
(8-9)ValueTaxes paidVAT [and ET]12345678910Total7.  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) and 140(6))
Sr. no.Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stockHSN (at 6 digit level)UnitQty.ValueEligible Duties paid on such inputs1234567A Where duty paid invoices  are availableInputsInputs contained in semi-finished and finished goods

2527B Where duty paid invoices  are notavailable (Applicable only for person other than manufacturer orservice provider) – Credit in terms of Rule 117 (4)Inputs(b)Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):Name of thesupplierInvoicenumberInvoice date  Description  QuantityUQCValueEligibleduties and
taxesVAT/[ET]Date on whichent ered in
recipients
books of
account12345678910(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 stockTotal input taxcredit claimed
under earlier lawTotal  input tax creditrelated to exempt sales not
claimed under earlier lawTotal Input tax creditadmissible as
SGST/UTGSTDescriptionUnit QtyValueVAT [and Entry Tax] paid12345678Inputs

253 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 stockDescriptionUnit QtyValueTax paid12345Details 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 towhich the last
return filed under
the existing law
pertainsDate of filingof the return
specified in
Column no. 3Balance eligiblecenvat credit
carried forward
in the said last
returnGSTIN of receivers(same PAN) of  ITC ofCENTRAL TAXDistribution document/invoiceIT C ofCENTRAL TAXtransferredNo.Date123456789Total

254 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 141Sr. No.ChallanNo.ChallandateType ofgoods(inputs/ semi-finished/
finished)Details of goods with job- workerHSNDescriptionUnitQuantityValue123456789GSTIN of Job Worker, if availableTotalb.Details of goods held in stock as job worker on behalf of the principal under section 141Sr. No.ChallanNo.ChallanDateType of goods(inputs/ semi-finished/
finished)Details of goods with job- workerHSNDescriptionUnitQuantityValue123456789GSTIN of ManufacturerTotal10.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 principalSr. No.GSTIN of PrincipalDetails of goods with AgentDescriptionUnitQuantityValueInput Tax to be taken1234567

255b.Details of goods held by the agentSr. No.GSTIN of PrincipalDetails of goods with AgentDescriptionUnitQuantityValueInput Tax to be taken123456711.Details of credit availed in terms of Section 142 (11 (c))Sr. no.Registration No ofVATService TaxRegistration No.Invoice/document no.Invoice/document dateTax PaidVAT paid Taken as SGST Creditor Service Tax paid as Central Tax
Credit1234567Total12.Details of goods sent on approval basis six months prior to the appointed day (section 142(12))Sr No.Documentno.DocumentdateGSTIN no.  of recipient, (if
applicable)Name &addr ess of
recipientDetails of goods sent on approval basisHSNDescriptionUnitQuantityValue

25612345678910TotalVerification (b y 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
PlaceName of Authorised Signatory ….……………………
Date
        Designation /Status……………………………………

257 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 appointment date in resp ect of which he is not in possession of any invoice/docu ment evidencing payment of
tax carried forward to Electronic Credit ledger.
Opening stock for the tax periodOutward supply madeClosing balanceHSN (at 6 digit
level)UnitQty.Qty ValueCentral
TaxIntegratedTaxITC
allowedQty1234567895.Credit on 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 periodOutward supply madeClosing balanceHSN (at 6 digit
level)UnitQty.QtyValueState
TaxInt egrate
d taxITCallowedQty123456789Verification (b y 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

258 Signature
PlaceName of Authorised Signatory ….……………………
Date
        Designation /Status……………………………………

259 Form  GST PCT - 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part –AState /UT –District -
(i)  Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)(ii)  PAN(iii)Email Address(iv)  Mobile NumberNote-Information submitted above is subject to online verification before proceeding to fill up Part-B.   PART B1.Enrolling AuthorityCentre  State2.State/UT3.Date of application4Enrolment sought as:
(1)Chartered Accountant holding COP
(2)Company Secretary holding COP
(3)Cost and Management  Accou ntant holding COP
(4)Advocate
(5)Graduate or Postgraduate degr ee in Commer ce
(6)Graduate or Postgraduate degr ee in Ba nking
(7)Graduate or Postgraduate degr ee in Business
Administration
(8) Graduate or Postgraduate degree in Business
Management
(9)Degr ee exa mination of any recognized Foreign
University
(10) Retired Government Officials5.Membership Number5.1Membership Type(drop down willchange based the institute selected )5.2Date of Enr olment / Membership5.3Membership Valid upto6Advocates registered with  Bar (Name ofBar Council)6.1  Registration Number as given by Bar6.2  Date of Registration6.3  Valid up to

260 7Retir ed Government OfficialsRetired from Centre/ State7.1  Date of Retir ement7.2Designation of the post held at the time ofretir ementScanned copy of P ension Certificate issued by AG office orany other docu ment evidencing retir ement8.Applicant Details8.1Full name as per PAN8.2Father’s Name8.3Date of Birth8.4Photo8.5Gender8.6Aadhaar8.7PAN< Pre filled from Part A>8.8Mobile Nu mber
8.9Landline Nu mber8.10Email id< Pre filled from Part A>9.Professional Address(Any thr ee will be mandatory)9.1Building No./  Flat No./ Door  No.9.2Floor No.9.3Name of the Premises / Building9.4Road / Street Lane9.5Locality / Area / Village9.6District9.7State9.8PIN Code10.Qualification Details10.1Qualifying Degree10.2Affiliation University / InstituteCons entI 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>

261 Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No. :
Form  Description :
Date of Filin g:
Time of filing:
Center Jurisdiction:
State Jurisdiction :
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.

262 Form GST PCT-02
[See rule 83(2)]
                        Enrolment Certificate of Goods and Services Tax Practitioner1.Enrolment Number2.PAN3.Name of the Goods and Services TaxPractitioner4.Addr ess andContact Information5.Date of enrolment as GSTPDate                                                                                                               Signatureof theEnrolment Authorit yName andDesignation.Centre / State

263 Form GST PCT-03
[See rule 83(4)]
Reference No.                                                                       Date
To
        Name
        Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within <15> days to the undersigned from the date of receipt of this notice.
          Appear before the undersigned on ----- (date)…………. (Time)………
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 meritsSignature
                                                                                                                              Name
                                                                                                                             (Designation)

264 Form GST PCT-04
 [See rule 83(4)]
Reference No.                                                       Date-
To
            Name
            Address
          Enrollment Number
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 b e cancelled for following reason(s).
 1.
 2.
The effective date of cancellation of your enrolment is <
>.
Signature
Name
(Designation)

265 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-ASir/Madam
I/We >:
Sr.
No.List of Act ivit iesCheck box1.To furnish details of outward and inward supplies2.To furnish monthly, quarterly, annual or final return3.To make deposit for credit into the electronic cash ledger4.To file an application for claim of refund5.To file an application for amendment or cancellation of registration2.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
                 NameDesignation/Status
Date
Place
Part -BConsent of the Goods and Services Tax Practitioner

266 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
DateEnrolment No.
                                        
                                    

                                                                        Show content