- PB - - 1 - THE APPROPRIATION (No. 5) ACT, 2018 NO. 30 OF 2018 [24th August, 2018.] An Act to provide for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain services during the financial year ended on the 31st day of March, 2016, in excess of the amounts granted for those services and for that year. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1.This Act may be called the Appropriation ( No. 5) Act, 2018. 2. From and out of the Consolidated Fund of India, the sums specified in co\ lumn 3 of the Schedule, amounting in the aggregate to the sum of two hundred eighty-six crore forty- four lakh twenty thousand and two hundred fifty-five rupees shall be de\ emed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the\ financial year ended on the 31st day of March, 2016, in excess of the amounts granted for tho\ se services and for that year. 3. The sums deemed to have been authorised to be paid and applied from and out of the Consolidated Fund of India under this Act shall be deemed to have been appropriated for the services and purposes expressed in the Schedule in relation to the f\ inancial year ended on the 31st day of March, 2016. Short title. Issue of Rs. 286,44,20,255 out of the Consolidated Fund of India to meet certain excess expenditure for the year ended on the 31st March, 2016. Appropriation. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 43] ubZ fnYyh] 'kfuokj] vxLr 25] 2018@ Hkknzin 3] 1940 ¼'kd½ No. 43] NEW DELHI, SA TURDAY, AUGUST 25, 2018/BHADRAPADA 3, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 25th August, 2018/Bhadrapada 3,1940 ( Saka) The following Act of Parliament received the assent of the President on the 24th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-24/2019 - 2 - - PB - THE APPROPRIATION (No. 5) ACT, 2018 NO. 30 OF 2018 [24th August, 2018.] An Act to provide for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain services during the financial year ended on the 31st day of March, 2016, in excess of the amounts granted for those services and for that year. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1.This Act may be called the Appropriation ( No. 5) Act, 2018. 2. From and out of the Consolidated Fund of India, the sums specified in co\ lumn 3 of the Schedule, amounting in the aggregate to the sum of two hundred eighty-six crore forty- four lakh twenty thousand and two hundred fifty-five rupees shall be de\ emed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the\ financial year ended on the 31st day of March, 2016, in excess of the amounts granted for tho\ se services and for that year. 3.The sums deemed to have been authorised to be paid and applied from and out of the Consolidated Fund of India under this Act shall be deemed to have been appropriated for the services and purposes expressed in the Schedule in relation to the f\ inancial year ended on the 31st day of March, 2016. Short title. Issue of Rs. 286,44,20,255 out of the Consolidated Fund of India to meet certain excess expenditure for the year ended on the 31st March, 2016. Appropriation. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 43] ubZ fnYyh] 'kfuokj] vxLr 25] 2018@ Hkknzin 3] 1940 ¼'kd½ No. 43] NEW DELHI, SA TURDAY, AUGUST 25, 2018/BHADRAPADA 3, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 25th August, 2018/Bhadrapada 3,1940 ( Saka) The following Act of Parliament received the assent of the President on the 24th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 Civil Ministries 1 5 Department of Telecommunication ..........................Revenue210,22,20,526 ...210,22,20,526 2 2 Defence Pensions ......................................................... Revenue...14,65,728 14,65,728 Ministry of Railways 2 Miscellaneous Expenditure ..........................................Revenue75,62,93,767 ...75,62,93,767 3 Working Expenses—General Superintendence and Services ........................................................................\ .. Revenue...11,02,690 11,02,690 4 Working Expenses—Repairs and maintenance of permanent way and works ........................................... Revenue...14,04,773 14,04,773 6 Working Expenses—Repairs and Maintenance of Carriage and Wagons .................................................... Revenue... 158 158 1 1 Working Expenses—Staff Welfare and Amenities ... Revenue ... 200 200 1 3 Working Expenses—Provident Fund, Pension and Other retirement benefits ....................................................... Revenue...19,32,413 19,32,413 T OTAL : 285,85,14,293 59,05,962286,44,20,255 THE SCHEDULE (See sections 2 and 3) 12 3 Sums not exceeding Services and purposes Voted Charged by Parliament on theTotal Consolidated Fund Rs. Rs. Rs. No. of Vote ———— DR . G. NARAYANA RAJU, Secretary to the Govt. of India. ———— CORRIGENDA In the Insurance Laws (Amendment) Act, (5 of 2015), as published in the Gazette of India Extraordinary, Part II, Section 1, Issue No. 8, dated the 20th March, 2015,— (i) at page 5, in line No. 41, for “sub-section ( 1)”, read “sub-section ( 2); ( ii ) at page 7, in line No. 40 and 41, for‘ “the Securities’ read “Securities”; ( iii ) at page 35, in line No. 30, for “sub-section ( 12)”, read “sub-section ( 2). MGIPMRND—1710GI(S3)—25-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054. 2 THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— S EC. 1] MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.25 18:08:15 +05'30' The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-24/2019

- PB - - 1 - THE APPROPRIATION (No. 5) ACT, 2018 NO. 30 OF 2018 [24th August, 2018.] An Act to provide for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain services during the financial year ended on the 31st day of March, 2016, in excess of the amounts granted for those services and for that year. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1.This Act may be called the Appropriation ( No. 5) Act, 2018. 2. From and out of the Consolidated Fund of India, the sums specified in co\ lumn 3 of the Schedule, amounting in the aggregate to the sum of two hundred eighty-six crore forty- four lakh twenty thousand and two hundred fifty-five rupees shall be de\ emed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the\ financial year ended on the 31st day of March, 2016, in excess of the amounts granted for tho\ se services and for that year. 3. The sums deemed to have been authorised to be paid and applied from and out of the Consolidated Fund of India under this Act shall be deemed to have been appropriated for the services and purposes expressed in the Schedule in relation to the f\ inancial year ended on the 31st day of March, 2016. Short title. Issue of Rs. 286,44,20,255 out of the Consolidated Fund of India to meet certain excess expenditure for the year ended on the 31st March, 2016. Appropriation. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 43] ubZ fnYyh] 'kfuokj] vxLr 25] 2018@ Hkknzin 3] 1940 ¼'kd½ No. 43] NEW DELHI, SA TURDAY, AUGUST 25, 2018/BHADRAPADA 3, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 25th August, 2018/Bhadrapada 3,1940 ( Saka) The following Act of Parliament received the assent of the President on the 24th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-24/2019 - 2 - - PB - THE APPROPRIATION (No. 5) ACT, 2018 NO. 30 OF 2018 [24th August, 2018.] An Act to provide for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain services during the financial year ended on the 31st day of March, 2016, in excess of the amounts granted for those services and for that year. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1.This Act may be called the Appropriation ( No. 5) Act, 2018. 2. From and out of the Consolidated Fund of India, the sums specified in co\ lumn 3 of the Schedule, amounting in the aggregate to the sum of two hundred eighty-six crore forty- four lakh twenty thousand and two hundred fifty-five rupees shall be de\ emed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the\ financial year ended on the 31st day of March, 2016, in excess of the amounts granted for tho\ se services and for that year. 3.The sums deemed to have been authorised to be paid and applied from and out of the Consolidated Fund of India under this Act shall be deemed to have been appropriated for the services and purposes expressed in the Schedule in relation to the f\ inancial year ended on the 31st day of March, 2016. Short title. Issue of Rs. 286,44,20,255 out of the Consolidated Fund of India to meet certain excess expenditure for the year ended on the 31st March, 2016. Appropriation. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 43] ubZ fnYyh] 'kfuokj] vxLr 25] 2018@ Hkknzin 3] 1940 ¼'kd½ No. 43] NEW DELHI, SA TURDAY, AUGUST 25, 2018/BHADRAPADA 3, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 25th August, 2018/Bhadrapada 3,1940 ( Saka) The following Act of Parliament received the assent of the President on the 24th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 Civil Ministries 1 5 Department of Telecommunication ..........................Revenue210,22,20,526 ...210,22,20,526 2 2 Defence Pensions ......................................................... Revenue...14,65,728 14,65,728 Ministry of Railways 2 Miscellaneous Expenditure ..........................................Revenue75,62,93,767 ...75,62,93,767 3 Working Expenses—General Superintendence and Services ........................................................................\ .. Revenue...11,02,690 11,02,690 4 Working Expenses—Repairs and maintenance of permanent way and works ........................................... Revenue...14,04,773 14,04,773 6 Working Expenses—Repairs and Maintenance of Carriage and Wagons .................................................... Revenue... 158 158 1 1 Working Expenses—Staff Welfare and Amenities ... Revenue ... 200 200 1 3 Working Expenses—Provident Fund, Pension and Other retirement benefits ....................................................... Revenue...19,32,413 19,32,413 T OTAL : 285,85,14,293 59,05,962286,44,20,255 THE SCHEDULE (See sections 2 and 3) 12 3 Sums not exceeding Services and purposes Voted Charged by Parliament on theTotal Consolidated Fund Rs. Rs. Rs. No. of Vote ———— DR . G. NARAYANA RAJU, Secretary to the Govt. of India. ———— CORRIGENDA In the Insurance Laws (Amendment) Act, (5 of 2015), as published in the Gazette of India Extraordinary, Part II, Section 1, Issue No. 8, dated the 20th March, 2015,— (i) at page 5, in line No. 41, for “sub-section ( 1)”, read “sub-section ( 2); ( ii ) at page 7, in line No. 40 and 41, for‘ “the Securities’ read “Securities”; ( iii ) at page 35, in line No. 30, for “sub-section ( 12)”, read “sub-section ( 2). MGIPMRND—1710GI(S3)—25-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054. 2 THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— S EC. 1] MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.25 18:08:15 +05'30' The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 24 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Appropriation (No. 5) Act, 2018’ (Act No. 30 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-24/2019

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- PB - - 1 - THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT)ACT, 2018 (N O. 31 OF 2018) [29 th August, 2018] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1. (1 ) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2018. (2 ) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),–– (a ) in clause ( 4),–– ( i) for the words “Central Board of Excise and Customs”, the words \ “Central Board of Indirect Taxes and Customs” shall be substituted; Short title and commencement. 12 of 2017. Amendment of section 2. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 44] ubZ fnYyh] c`gLifrokj] vxLr 30] 2018@ Hkknzin 8] 1940 ¼'kd½ No. 44 ] NEW DELHI, THURSDAY, AUGUST 30, 2018/BHADRAPADA 8, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th August, 2018/Bhadrapada 8,1940 ( Saka) The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-25/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— .( ii ) for the words “the Appellate Authority and the Appellate Tribunal”, the words, brackets and figures “the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section ( 2) of section 171” shall be substituted; ( b ) in clause ( 17), for sub-clause ( h), the following sub-clause shall be substituted, namely:— “(h) activities of a race club including by way of totalisator or a licens\ e to book maker or activities of a licensed book maker in such club; and”; (c ) clause ( 18) shall be omitted; ( d ) in clause ( 35), for the word, brackets and letter “clause ( c)”, the word, brackets and letter “clause ( b)” shall be substituted; ( e ) in clause ( 69), in sub-clause ( f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted; (f) in clause ( 102), the following Explanation shall be inserted, namely:–– ‘ Explanation .––For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;’. 3. In section 7 of the principal Act, with effect from the 1st day of July, 2017,–– (a ) in sub-section ( 1), –– ( i) in clause ( b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted; (ii ) in clause ( c), after the words “a consideration”, the word “and” shall be omitted and shall always be deemed to have been omitted; (iii ) clause ( d) shall be omitted and shall always be deemed to have been omitted; ( b ) after sub-section ( 1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:–– “(1A ) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section ( 1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.”\ ; ( c ) in sub-section ( 3), for the words, brackets and figures “sub-sections ( 1) and ( 2)”, the words, brackets, figures and letter “sub-sections ( 1), ( 1A) and ( 2)” shall be substituted. 4. In section 9 of the principal Act, for sub-section ( 4), the following sub-section shall be substituted, namely:–– “(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered su\ pplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”. 5. In section 10 of the principal Act,— (a ) in sub-section (1 ) — ( i) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him Amendment of section 7. Amendment of section 9.Amendment of section 10. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 under sub-section ( 1) of section 9, an amount of tax calculated at such rate” shall be substituted; (ii ) in the proviso, for the words “one crore rupees”, the words “\ one crore and fifty lakh rupees” shall be substituted; (iii ) after the proviso, the following proviso shall be inserted, namely:–– “Provided further that a person who opts to pay tax under clause ( a) or clause ( b) or clause ( c) may supply services (other than those referred to in clause ( b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the\ preceding financial year or five lakh rupees, whichever is higher.”; ( b ) in sub-section ( 2), for clause ( a), the following clause shall be substituted, namely:–– “(a) save as provided in sub-section ( 1), he is not engaged in the supply of services;”. 6. In section 12 of the principal Act, in sub-section (2 ), in clause (a), the words, brackets and figure “sub-section ( 1) of ” shall be omitted. 7. In section 13 of the principal Act, in sub-section ( 2), the words, brackets and figure “sub-section ( 2) of ” occurring at both the places, shall be omitted. 8. In section 16 of the principal Act, in sub-section ( 2),–– ( a ) in clause ( b), for the Explanation , the following Explanation shall be substituted, namely:— “Explanation. —For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services–– ( i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii ) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; ( b ) in clause ( c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted. 9 . In section 17 of the principal Act,–– (a ) in sub-section ( 3), the following Explanationshall be inserted, namely:–– ‘ Explanation.— For the purposes of this sub-section, the expression ‘‘value of exempt supply’’ shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the \ said Schedule.’; ( b ) in sub-section ( 5), for clauses ( a) and ( b), the following clauses shall be substituted, namely:— “(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or ( B ) transportation of passengers; or ( C ) imparting training on driving such motor vehicles; Amendment of section 12. Amendment of section 13. Amendment of section 16. Amendment of section 17. Ex-25/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted; (ii ) in the proviso, for the words “one crore rupees”, the words “\ one crore and fifty lakh rupees” shall be substituted; (iii ) after the proviso, the following proviso shall be inserted, namely:–– “Provided further that a person who opts to pay tax under clause ( a) or clause ( b) or clause ( c) may supply services (other than those referred to in clause ( b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the\ preceding financial year or five lakh rupees, whichever is higher.”; ( b ) in sub-section ( 2), for clause ( a), the following clause shall be substituted, namely:–– “(a) save as provided in sub-section ( 1), he is not engaged in the supply of services;”. 6. In section 12 of the principal Act, in sub-section (2 ), in clause (a), the words, brackets and figure “sub-section ( 1) of ” shall be omitted. 7. In section 13 of the principal Act, in sub-section ( 2), the words, brackets and figure “sub-section ( 2) of ” occurring at both the places, shall be omitted. 8. In section 16 of the principal Act, in sub-section ( 2),–– ( a ) in clause ( b), for the Explanation , the following Explanation shall be substituted, namely:— “Explanation. —For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services–– ( i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii ) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; ( b ) in clause ( c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted. 9 . In section 17 of the principal Act,–– (a ) in sub-section ( 3), the following Explanationshall be inserted, namely:–– ‘ Explanation.— For the purposes of this sub-section, the expression ‘‘value of exempt supply’’ shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the \ said Schedule.’; ( b ) in sub-section ( 5), for clauses ( a) and ( b), the following clauses shall be substituted, namely:— “(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or ( B ) transportation of passengers; or ( C ) imparting training on driving such motor vehicles; Amendment of section 12. Amendment of section 13. Amendment of section 16. Amendment of section 17. Ex-25/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— (aa ) vessels and aircraft except when they are used–– (i) for making the following taxable supplies, namely:— (A ) further supply of such vessels or aircraft; or ( B ) transportation of passengers; or ( C ) imparting training on navigating such vessels; or ( D ) imparting training on flying such aircraft; ( ii ) for transportation of goods; ( ab ) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause ( a) or clause (aa ): Provided that the input tax credit in respect of such services shall be\ available— (i) where the motor vehicles, vessels or aircraft referred to in clause ( a) or clause ( aa) are used for the purposes specified therein; ( ii ) where received by a taxable person engaged— (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II ) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; ( b ) the following supply of goods or services or both— (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause ( a) or clause ( aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an elemen\ t of a taxable composite or mixed supply; (ii ) membership of a club, health and fitness centre; and ( iii ) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to pr\ ovide the same to its employees under any law for the time being in force.”\ . 10 . In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures “under entry 84,”, the words, figures and letter “under entries 84 and 92A” shall be substituted. 11. In section 22 of the principal Act,–– (a ) in sub-section ( 1), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the ag\ gregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified."; Amendment of section 20. Amendment of section 22. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5 ( b ) in the Explanation , in clause ( iii), after the words “State of Jammu and Kashmir”, the words “and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”. 12 . In section 24 of the principal Act, in clause ( x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under\ section 52” shall be inserted. 13. In section 25 of the principal Act,–– (a ) in sub-section ( 1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: –– “Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic\ Zone in the same State or Union territory."; ( b ) in sub-section ( 2), for the proviso, the following proviso shall be substituted, namely: –– "Provided that a person having multiple places of business in a State o\ r Union territory may be granted a separate registration for each such pla\ ce of business, subject to such conditions as may be prescribed.". 14 . In section 29 of the principal Act,–– (a ) in the marginal heading after the word “Cancellation”, the word\ s “or suspension” shall be inserted; (b ) in sub-section ( 1), after clause ( c), the following proviso shall be inserted, namely:— “Provided that during pendency of the proceedings relating to cancell\ ation of registration filed by the registered person, the registration may be \ suspended for such period and in such manner as may be prescribed.”; ( c ) in sub-section ( 2), after the proviso, the following proviso shall be inserted, namely:— “Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registr\ ation for such period and in such manner as may be prescribed.”. 15 . In section 34 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted; ( b ) in sub-section (3 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted. 16 . In section 35 of the principal Act, in sub-section ( 5), the following proviso shall be inserted, namely:— “Provided that nothing contained in this sub-section shall apply to a\ ny department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”. Amendment of section 24. Amendment of section 25. Amendment of section 29. Amendment of section 34. Amendment of section 35. 28 of 2005. Ex-25/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 (b ) in the Explanation , in clause ( iii), after the words “State of Jammu and Kashmir”, the words “and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”. 12 . In section 24 of the principal Act, in clause ( x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under\ section 52” shall be inserted. 13. In section 25 of the principal Act,–– (a ) in sub-section ( 1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: –– “Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic\ Zone in the same State or Union territory."; ( b ) in sub-section ( 2), for the proviso, the following proviso shall be substituted, namely: –– "Provided that a person having multiple places of business in a State o\ r Union territory may be granted a separate registration for each such pla\ ce of business, subject to such conditions as may be prescribed.". 14 . In section 29 of the principal Act,–– (a ) in the marginal heading after the word “Cancellation”, the word\ s “or suspension” shall be inserted; (b ) in sub-section ( 1), after clause ( c), the following proviso shall be inserted, namely:— “Provided that during pendency of the proceedings relating to cancell\ ation of registration filed by the registered person, the registration may be \ suspended for such period and in such manner as may be prescribed.”; ( c ) in sub-section ( 2), after the proviso, the following proviso shall be inserted, namely:— “Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registr\ ation for such period and in such manner as may be prescribed.”. 15 . In section 34 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted; ( b ) in sub-section (3 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted. 16 . In section 35 of the principal Act, in sub-section ( 5), the following proviso shall be inserted, namely:— “Provided that nothing contained in this sub-section shall apply to a\ ny department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”. Amendment of section 24. Amendment of section 25. Amendment of section 29. Amendment of section 34. Amendment of section 35. 28 of 2005. Ex-25/2019 - 6 - - 7 - 6THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— 17. In section 39 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “in such form and manner as may be prescribed”, t\ he words “in such form, manner and within such time as may be prescribed” shall be substituted; (ii ) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof ” shall be omitted; (iii ) the following proviso shall be inserted, namely:— “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”; ( b ) in sub-section ( 7), the following proviso shall be inserted, namely:–– “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to t\ he Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”; ( c ) in sub-section ( 9),–– ( i) for the words "in the return to be furnished for the month or quarter\ during which such omission or incorrect particulars are noticed", the wo\ rds "in such form and manner as may be perscribed" shall be substituted; (ii ) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted. 18 . After section 43 of the principal Act, the following section shall be inserted, namely:— “43A. ( 1) Notwithstanding anything contained in sub-section ( 2) of section 16, section 37 or section 38, every registered person shall in the returns f\ urnished under sub-section ( 1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2 ) Notwithstanding anything contained in section 41, section 42 or section \ 43, the procedure for availing of input tax credit by the recipient and veri\ fication thereof shall be such as may be prescribed. (3 ) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4 ) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section ( 3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit availabl\ e, on the basis of details furnished by the suppliers under the said sub-section. (5 ) The amount of tax specified in the outward supplies for which the detail\ s have been furnished by the supplier under sub-section ( 3) shall be deemed to be the tax payable by him under the provisions of the Act. (6 ) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section ( 3) or sub-section ( 4) but return thereof has not been furnished. Amendment of section 39. Insertion of new section 43A. Procedure for furnishing return and availing input tax credit. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7 ( 7 ) For the purposes of sub-section ( 6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recov\ ery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8 ) The procedure, safeguards and threshold of the tax amount in relation to\ outward supplies, the details of which can be furnished under sub-sectio\ n ( 3) by a registered person,— (i) within six months of taking registration; ( ii ) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”. 19 . In section 48 of the principal Act, in sub-section ( 2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted. 20. In section 49 of the principal Act,–– (a ) in sub-section ( 2), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted; (b ) in sub-section (5 ),–– ( i) in clause ( c), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; ( ii ) in clause ( d), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of Union territory tax\ shall be utilised towards payment of integrated tax only where the balan\ ce of the input tax credit on account of central tax is not available for p\ ayment of integrated tax;”. 21 . After section 49 of the principal Act, the following sections shall be inserted, namely:–– “49A. Notwithstanding anything contained in section 49, the input tax\ credit on account of central tax, State tax or Union territory tax shall be utilis\ ed towards payment of integrated tax, central tax, State tax or Union territory tax, as the\ case may be, only after the input tax credit available on account of integrated tax has fi\ rst been utilised fully towards such payment. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause ( e) and clause ( f) of sub-section ( 5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, centra\ l tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”. 22 . In section 52 of the principal Act, in sub-section ( 9), for the word and figures “section 37”, the words and figures “section 37 or section 39”\ shall be substituted. 23. In section 54 of the principal Act,— (a ) in sub-section ( 8), in clause ( a), for the words “zero-rated supplies”, the words "export" and "exports" shall respectively be substituted; (b ) in the Explanation , in clause (2),–– Amendment of section 48. Amendment of section 49. Insertion of new sections 49A and 49B. Utilisation of input tax credit subject to certain conditions. Order of utilisation of input tax credit. Amendment of section 52. Amendment of section 54. Ex-25/2019 - 6 - - 7 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 7 (7 ) For the purposes of sub-section ( 6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recov\ ery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8 ) The procedure, safeguards and threshold of the tax amount in relation to\ outward supplies, the details of which can be furnished under sub-sectio\ n ( 3) by a registered person,— (i) within six months of taking registration; ( ii ) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”. 19 . In section 48 of the principal Act, in sub-section ( 2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted. 20. In section 49 of the principal Act,–– (a ) in sub-section ( 2), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted; (b ) in sub-section (5 ),–– ( i) in clause ( c), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; ( ii ) in clause ( d), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of Union territory tax\ shall be utilised towards payment of integrated tax only where the balan\ ce of the input tax credit on account of central tax is not available for p\ ayment of integrated tax;”. 21 . After section 49 of the principal Act, the following sections shall be inserted, namely:–– “49A. Notwithstanding anything contained in section 49, the input tax\ credit on account of central tax, State tax or Union territory tax shall be utilis\ ed towards payment of integrated tax, central tax, State tax or Union territory tax, as the\ case may be, only after the input tax credit available on account of integrated tax has fi\ rst been utilised fully towards such payment. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause ( e) and clause ( f) of sub-section ( 5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner \ of utilisation of the input tax credit on account of integrated tax, centra\ l tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”. 22 . In section 52 of the principal Act, in sub-section ( 9), for the word and figures “section 37”, the words and figures “section 37 or section 39”\ shall be substituted. 23. In section 54 of the principal Act,— (a ) in sub-section ( 8), in clause ( a), for the words “zero-rated supplies”, the words "export" and "exports" shall respectively be substituted; (b ) in the Explanation , in clause (2),–– Amendment of section 48. Amendment of section 49. Insertion of new sections 49A and 49B. Utilisation of input tax credit subject to certain conditions. Order of utilisation of input tax credit. Amendment of section 52. Amendment of section 54. Ex-25/2019 - 8 - - 9 - 8THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— (i) in sub-clause ( c), in item ( i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted; (ii ) for sub-clause ( e), the following sub-clause shall be substituted, namely:–– “(e) in the case of refund of unutilised input tax credit under clause ( ii) of the first proviso to sub-section ( 3), the due date for furnishing of return under section 39 for the period in which such claim for refund\ arises;”. 24 . In section 79 of the principal Act, after sub-section (4 ), the following Explanation shall be inserted, namely:— ‘Explanation .––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section ( 4) or, as the case may be, sub-section ( 5) of section 25.’. 25 . In section 107 of the principal Act, in sub-section ( 6), in clause ( b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted. 26. In section 112 of the principal Act, in sub-section ( 8), in clause ( b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shal\ l be inserted. 27. In section 129 of the principal Act, in sub-section ( 6), for the words “seven days”, the words “fourteen days” shall be substituted. 28. In section 140 of the principal Act, with effect from the 1st day of July, 2017,–– (a ) in sub-section ( 1), after the letters and word “CENVAT credit”, the words “of eligible duties” shall be inserted and shall always be deemed to have been inserted; (b ) in the Explanation 1— ( i) for the word, brackets and figures “sub-sections ( 3), ( 4)”, the word, brackets and figures “sub-sections ( 1), ( 3), ( 4)” shall be substituted and shall always be deemed to have been substituted; (ii ) clause ( iv) shall be omitted and shall always be deemed to have been omitted; ( c ) in the Explanation 2— ( i) for the word, brackets and figure “sub-section ( 5)”, the words, brackets and figures “sub-sections ( 1) and ( 5)” shall be substituted and shall always be deemed to have been substituted; (ii ) clause ( iv) shall be omitted and shall always be deemed to have been omitted; ( d ) after Explanation 2as so amended, the following Explanationshall be inserted and shall always be deemed to have been inserted, namely:— ‘Explanation 3.—For removal of doubts, it is hereby clarified that the expression “eligible duties and taxes” excludes any cess which has\ not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section ( 1) of section 3 of the Customs Tariff Act, 1975.’. Amendment of section 79. Amendment of section 107. Amendment of section 112. Amendment of section 129.Amendment of section 140. 51 of 1975. SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 29 . In section 143 of the principal Act, in sub-section ( 1), in clause ( b), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”. 30 . In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. 31. In Schedule II of the principal Act, in the heading, after the word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 32. In Schedule III of the principal Act, — (i) after paragraph 6, the following paragraphs shall be inserted, namely\ :–– “7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into Indi\ a. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b ) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched\ from the port of origin located outside India but before clearance for home consumption.”; ( ii ) the Explanation shall be numbered as Explanation1 and after Explanation 1 as so numbered, the following Explanationshall be inserted, namely:— ‘Explanation 2 .––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it i\ n the Customs Act, 1962.’. ———— DR. REETA VASISHTA, Additional Secretary to the Govt. of India. Amendment of section 143. Amendment of Schedule I. Amendment of Schedule III. Amendment of Schedule II. 52 of 1962. MGIPMRND—1723GI(S3)—30-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.30 19:20:27 +05'30' Ex-25/2019 - 8 - - 9 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 29. In section 143 of the principal Act, in sub-section ( 1), in clause ( b), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”. 30 . In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. 31. In Schedule II of the principal Act, in the heading, after the word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 32. In Schedule III of the principal Act, — (i) after paragraph 6, the following paragraphs shall be inserted, namely\ :–– “7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into Indi\ a. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b ) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched\ from the port of origin located outside India but before clearance for home consumption.”; ( ii ) the Explanation shall be numbered as Explanation1 and after Explanation 1 as so numbered, the following Explanationshall be inserted, namely:— ‘Explanation 2 .––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it i\ n the Customs Act, 1962.’. ———— DR. REETA VASISHTA, Additional Secretary to the Govt. of India. Amendment of section 143. Amendment of Schedule I. Amendment of Schedule III. Amendment of Schedule II. 52 of 1962. MGIPMRND—1723GI(S3)—30-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.30 19:20:27 +05'30' The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-25/2019

- PB - - 1 - THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT)ACT, 2018 (N O. 31 OF 2018) [29 th August, 2018] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:— 1. (1 ) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2018. (2 ) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),–– (a ) in clause ( 4),–– ( i) for the words “Central Board of Excise and Customs”, the words \ “Central Board of Indirect Taxes and Customs” shall be substituted; Short title and commencement. 12 of 2017. Amendment of section 2. jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003 —18 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 44] ubZ fnYyh] c`gLifrokj] vxLr 30] 2018@ Hkknzin 8] 1940 ¼'kd½ No. 44 ] NEW DELHI, THURSDAY, AUGUST 30, 2018/BHADRAPADA 8, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th August, 2018/Bhadrapada 8,1940 ( Saka) The following Act of Parliament received the assent of the President on the 29th August, 2018, and is hereby published for general information:— REGISTERED NO. DL—(N)04/0007/2003—18 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-25/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— .( ii ) for the words “the Appellate Authority and the Appellate Tribunal”, the words, brackets and figures “the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section ( 2) of section 171” shall be substituted; ( b ) in clause ( 17), for sub-clause ( h), the following sub-clause shall be substituted, namely:— “(h) activities of a race club including by way of totalisator or a licens\ e to book maker or activities of a licensed book maker in such club; and”; (c ) clause ( 18) shall be omitted; ( d ) in clause ( 35), for the word, brackets and letter “clause ( c)”, the word, brackets and letter “clause ( b)” shall be substituted; ( e ) in clause ( 69), in sub-clause ( f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted; (f) in clause ( 102), the following Explanation shall be inserted, namely:–– ‘ Explanation .––For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;’. 3. In section 7 of the principal Act, with effect from the 1st day of July, 2017,–– (a ) in sub-section ( 1), –– ( i) in clause ( b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted; (ii ) in clause ( c), after the words “a consideration”, the word “and” shall be omitted and shall always be deemed to have been omitted; (iii ) clause ( d) shall be omitted and shall always be deemed to have been omitted; ( b ) after sub-section ( 1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:–– “(1A ) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section ( 1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.”\ ; ( c ) in sub-section ( 3), for the words, brackets and figures “sub-sections ( 1) and ( 2)”, the words, brackets, figures and letter “sub-sections ( 1), ( 1A) and ( 2)” shall be substituted. 4. In section 9 of the principal Act, for sub-section ( 4), the following sub-section shall be substituted, namely:–– “(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered su\ pplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”. 5. In section 10 of the principal Act,— (a ) in sub-section (1 ) — ( i) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him Amendment of section 7. Amendment of section 9.Amendment of section 10. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 under sub-section ( 1) of section 9, an amount of tax calculated at such rate” shall be substituted; (ii ) in the proviso, for the words “one crore rupees”, the words “\ one crore and fifty lakh rupees” shall be substituted; (iii ) after the proviso, the following proviso shall be inserted, namely:–– “Provided further that a person who opts to pay tax under clause ( a) or clause ( b) or clause ( c) may supply services (other than those referred to in clause ( b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the\ preceding financial year or five lakh rupees, whichever is higher.”; ( b ) in sub-section ( 2), for clause ( a), the following clause shall be substituted, namely:–– “(a) save as provided in sub-section ( 1), he is not engaged in the supply of services;”. 6. In section 12 of the principal Act, in sub-section (2 ), in clause (a), the words, brackets and figure “sub-section ( 1) of ” shall be omitted. 7. In section 13 of the principal Act, in sub-section ( 2), the words, brackets and figure “sub-section ( 2) of ” occurring at both the places, shall be omitted. 8. In section 16 of the principal Act, in sub-section ( 2),–– ( a ) in clause ( b), for the Explanation , the following Explanation shall be substituted, namely:— “Explanation. —For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services–– ( i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii ) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; ( b ) in clause ( c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted. 9 . In section 17 of the principal Act,–– (a ) in sub-section ( 3), the following Explanationshall be inserted, namely:–– ‘ Explanation.— For the purposes of this sub-section, the expression ‘‘value of exempt supply’’ shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the \ said Schedule.’; ( b ) in sub-section ( 5), for clauses ( a) and ( b), the following clauses shall be substituted, namely:— “(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or ( B ) transportation of passengers; or ( C ) imparting training on driving such motor vehicles; Amendment of section 12. Amendment of section 13. Amendment of section 16. Amendment of section 17. Ex-25/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted; (ii ) in the proviso, for the words “one crore rupees”, the words “\ one crore and fifty lakh rupees” shall be substituted; (iii ) after the proviso, the following proviso shall be inserted, namely:–– “Provided further that a person who opts to pay tax under clause ( a) or clause ( b) or clause ( c) may supply services (other than those referred to in clause ( b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the\ preceding financial year or five lakh rupees, whichever is higher.”; ( b ) in sub-section ( 2), for clause ( a), the following clause shall be substituted, namely:–– “(a) save as provided in sub-section ( 1), he is not engaged in the supply of services;”. 6. In section 12 of the principal Act, in sub-section (2 ), in clause (a), the words, brackets and figure “sub-section ( 1) of ” shall be omitted. 7. In section 13 of the principal Act, in sub-section ( 2), the words, brackets and figure “sub-section ( 2) of ” occurring at both the places, shall be omitted. 8. In section 16 of the principal Act, in sub-section ( 2),–– ( a ) in clause ( b), for the Explanation , the following Explanation shall be substituted, namely:— “Explanation. —For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services–– ( i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii ) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; ( b ) in clause ( c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted. 9 . In section 17 of the principal Act,–– (a ) in sub-section ( 3), the following Explanationshall be inserted, namely:–– ‘ Explanation.— For the purposes of this sub-section, the expression ‘‘value of exempt supply’’ shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the \ said Schedule.’; ( b ) in sub-section ( 5), for clauses ( a) and ( b), the following clauses shall be substituted, namely:— “(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or ( B ) transportation of passengers; or ( C ) imparting training on driving such motor vehicles; Amendment of section 12. Amendment of section 13. Amendment of section 16. Amendment of section 17. Ex-25/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— (aa ) vessels and aircraft except when they are used–– (i) for making the following taxable supplies, namely:— (A ) further supply of such vessels or aircraft; or ( B ) transportation of passengers; or ( C ) imparting training on navigating such vessels; or ( D ) imparting training on flying such aircraft; ( ii ) for transportation of goods; ( ab ) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause ( a) or clause (aa ): Provided that the input tax credit in respect of such services shall be\ available— (i) where the motor vehicles, vessels or aircraft referred to in clause ( a) or clause ( aa) are used for the purposes specified therein; ( ii ) where received by a taxable person engaged— (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II ) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; ( b ) the following supply of goods or services or both— (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause ( a) or clause ( aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an elemen\ t of a taxable composite or mixed supply; (ii ) membership of a club, health and fitness centre; and ( iii ) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to pr\ ovide the same to its employees under any law for the time being in force.”\ . 10 . In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures “under entry 84,”, the words, figures and letter “under entries 84 and 92A” shall be substituted. 11. In section 22 of the principal Act,–– (a ) in sub-section ( 1), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the ag\ gregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified."; Amendment of section 20. Amendment of section 22. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5 ( b ) in the Explanation , in clause ( iii), after the words “State of Jammu and Kashmir”, the words “and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”. 12 . In section 24 of the principal Act, in clause ( x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under\ section 52” shall be inserted. 13. In section 25 of the principal Act,–– (a ) in sub-section ( 1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: –– “Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic\ Zone in the same State or Union territory."; ( b ) in sub-section ( 2), for the proviso, the following proviso shall be substituted, namely: –– "Provided that a person having multiple places of business in a State o\ r Union territory may be granted a separate registration for each such pla\ ce of business, subject to such conditions as may be prescribed.". 14 . In section 29 of the principal Act,–– (a ) in the marginal heading after the word “Cancellation”, the word\ s “or suspension” shall be inserted; (b ) in sub-section ( 1), after clause ( c), the following proviso shall be inserted, namely:— “Provided that during pendency of the proceedings relating to cancell\ ation of registration filed by the registered person, the registration may be \ suspended for such period and in such manner as may be prescribed.”; ( c ) in sub-section ( 2), after the proviso, the following proviso shall be inserted, namely:— “Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registr\ ation for such period and in such manner as may be prescribed.”. 15 . In section 34 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted; ( b ) in sub-section (3 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted. 16 . In section 35 of the principal Act, in sub-section ( 5), the following proviso shall be inserted, namely:— “Provided that nothing contained in this sub-section shall apply to a\ ny department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”. Amendment of section 24. Amendment of section 25. Amendment of section 29. Amendment of section 34. Amendment of section 35. 28 of 2005. Ex-25/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 (b ) in the Explanation , in clause ( iii), after the words “State of Jammu and Kashmir”, the words “and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”. 12 . In section 24 of the principal Act, in clause ( x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under\ section 52” shall be inserted. 13. In section 25 of the principal Act,–– (a ) in sub-section ( 1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: –– “Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic\ Zone in the same State or Union territory."; ( b ) in sub-section ( 2), for the proviso, the following proviso shall be substituted, namely: –– "Provided that a person having multiple places of business in a State o\ r Union territory may be granted a separate registration for each such pla\ ce of business, subject to such conditions as may be prescribed.". 14 . In section 29 of the principal Act,–– (a ) in the marginal heading after the word “Cancellation”, the word\ s “or suspension” shall be inserted; (b ) in sub-section ( 1), after clause ( c), the following proviso shall be inserted, namely:— “Provided that during pendency of the proceedings relating to cancell\ ation of registration filed by the registered person, the registration may be \ suspended for such period and in such manner as may be prescribed.”; ( c ) in sub-section ( 2), after the proviso, the following proviso shall be inserted, namely:— “Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registr\ ation for such period and in such manner as may be prescribed.”. 15 . In section 34 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted; ( b ) in sub-section (3 ),–– ( i) for the words “Where a tax invoice has”, the words “Where on\ e or more tax invoices have” shall be substituted; (ii ) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted. 16 . In section 35 of the principal Act, in sub-section ( 5), the following proviso shall be inserted, namely:— “Provided that nothing contained in this sub-section shall apply to a\ ny department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”. Amendment of section 24. Amendment of section 25. Amendment of section 29. Amendment of section 34. Amendment of section 35. 28 of 2005. Ex-25/2019 - 6 - - 7 - 6THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— 17. In section 39 of the principal Act,–– (a ) in sub-section (1 ),–– ( i) for the words “in such form and manner as may be prescribed”, t\ he words “in such form, manner and within such time as may be prescribed” shall be substituted; (ii ) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof ” shall be omitted; (iii ) the following proviso shall be inserted, namely:— “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”; ( b ) in sub-section ( 7), the following proviso shall be inserted, namely:–– “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to t\ he Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”; ( c ) in sub-section ( 9),–– ( i) for the words "in the return to be furnished for the month or quarter\ during which such omission or incorrect particulars are noticed", the wo\ rds "in such form and manner as may be perscribed" shall be substituted; (ii ) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted. 18 . After section 43 of the principal Act, the following section shall be inserted, namely:— “43A. ( 1) Notwithstanding anything contained in sub-section ( 2) of section 16, section 37 or section 38, every registered person shall in the returns f\ urnished under sub-section ( 1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2 ) Notwithstanding anything contained in section 41, section 42 or section \ 43, the procedure for availing of input tax credit by the recipient and veri\ fication thereof shall be such as may be prescribed. (3 ) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4 ) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section ( 3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit availabl\ e, on the basis of details furnished by the suppliers under the said sub-section. (5 ) The amount of tax specified in the outward supplies for which the detail\ s have been furnished by the supplier under sub-section ( 3) shall be deemed to be the tax payable by him under the provisions of the Act. (6 ) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section ( 3) or sub-section ( 4) but return thereof has not been furnished. Amendment of section 39. Insertion of new section 43A. Procedure for furnishing return and availing input tax credit. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7 ( 7 ) For the purposes of sub-section ( 6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recov\ ery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8 ) The procedure, safeguards and threshold of the tax amount in relation to\ outward supplies, the details of which can be furnished under sub-sectio\ n ( 3) by a registered person,— (i) within six months of taking registration; ( ii ) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”. 19 . In section 48 of the principal Act, in sub-section ( 2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted. 20. In section 49 of the principal Act,–– (a ) in sub-section ( 2), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted; (b ) in sub-section (5 ),–– ( i) in clause ( c), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; ( ii ) in clause ( d), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of Union territory tax\ shall be utilised towards payment of integrated tax only where the balan\ ce of the input tax credit on account of central tax is not available for p\ ayment of integrated tax;”. 21 . After section 49 of the principal Act, the following sections shall be inserted, namely:–– “49A. Notwithstanding anything contained in section 49, the input tax\ credit on account of central tax, State tax or Union territory tax shall be utilis\ ed towards payment of integrated tax, central tax, State tax or Union territory tax, as the\ case may be, only after the input tax credit available on account of integrated tax has fi\ rst been utilised fully towards such payment. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause ( e) and clause ( f) of sub-section ( 5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, centra\ l tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”. 22 . In section 52 of the principal Act, in sub-section ( 9), for the word and figures “section 37”, the words and figures “section 37 or section 39”\ shall be substituted. 23. In section 54 of the principal Act,— (a ) in sub-section ( 8), in clause ( a), for the words “zero-rated supplies”, the words "export" and "exports" shall respectively be substituted; (b ) in the Explanation , in clause (2),–– Amendment of section 48. Amendment of section 49. Insertion of new sections 49A and 49B. Utilisation of input tax credit subject to certain conditions. Order of utilisation of input tax credit. Amendment of section 52. Amendment of section 54. Ex-25/2019 - 6 - - 7 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 7 (7 ) For the purposes of sub-section ( 6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recov\ ery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8 ) The procedure, safeguards and threshold of the tax amount in relation to\ outward supplies, the details of which can be furnished under sub-sectio\ n ( 3) by a registered person,— (i) within six months of taking registration; ( ii ) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”. 19 . In section 48 of the principal Act, in sub-section ( 2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted. 20. In section 49 of the principal Act,–– (a ) in sub-section ( 2), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted; (b ) in sub-section (5 ),–– ( i) in clause ( c), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; ( ii ) in clause ( d), the following proviso shall be inserted, namely:–– “Provided that the input tax credit on account of Union territory tax\ shall be utilised towards payment of integrated tax only where the balan\ ce of the input tax credit on account of central tax is not available for p\ ayment of integrated tax;”. 21 . After section 49 of the principal Act, the following sections shall be inserted, namely:–– “49A. Notwithstanding anything contained in section 49, the input tax\ credit on account of central tax, State tax or Union territory tax shall be utilis\ ed towards payment of integrated tax, central tax, State tax or Union territory tax, as the\ case may be, only after the input tax credit available on account of integrated tax has fi\ rst been utilised fully towards such payment. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause ( e) and clause ( f) of sub-section ( 5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner \ of utilisation of the input tax credit on account of integrated tax, centra\ l tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”. 22 . In section 52 of the principal Act, in sub-section ( 9), for the word and figures “section 37”, the words and figures “section 37 or section 39”\ shall be substituted. 23. In section 54 of the principal Act,— (a ) in sub-section ( 8), in clause ( a), for the words “zero-rated supplies”, the words "export" and "exports" shall respectively be substituted; (b ) in the Explanation , in clause (2),–– Amendment of section 48. Amendment of section 49. Insertion of new sections 49A and 49B. Utilisation of input tax credit subject to certain conditions. Order of utilisation of input tax credit. Amendment of section 52. Amendment of section 54. Ex-25/2019 - 8 - - 9 - 8THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— (i) in sub-clause ( c), in item ( i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted; (ii ) for sub-clause ( e), the following sub-clause shall be substituted, namely:–– “(e) in the case of refund of unutilised input tax credit under clause ( ii) of the first proviso to sub-section ( 3), the due date for furnishing of return under section 39 for the period in which such claim for refund\ arises;”. 24 . In section 79 of the principal Act, after sub-section (4 ), the following Explanation shall be inserted, namely:— ‘Explanation .––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section ( 4) or, as the case may be, sub-section ( 5) of section 25.’. 25 . In section 107 of the principal Act, in sub-section ( 6), in clause ( b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted. 26. In section 112 of the principal Act, in sub-section ( 8), in clause ( b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shal\ l be inserted. 27. In section 129 of the principal Act, in sub-section ( 6), for the words “seven days”, the words “fourteen days” shall be substituted. 28. In section 140 of the principal Act, with effect from the 1st day of July, 2017,–– (a ) in sub-section ( 1), after the letters and word “CENVAT credit”, the words “of eligible duties” shall be inserted and shall always be deemed to have been inserted; (b ) in the Explanation 1— ( i) for the word, brackets and figures “sub-sections ( 3), ( 4)”, the word, brackets and figures “sub-sections ( 1), ( 3), ( 4)” shall be substituted and shall always be deemed to have been substituted; (ii ) clause ( iv) shall be omitted and shall always be deemed to have been omitted; ( c ) in the Explanation 2— ( i) for the word, brackets and figure “sub-section ( 5)”, the words, brackets and figures “sub-sections ( 1) and ( 5)” shall be substituted and shall always be deemed to have been substituted; (ii ) clause ( iv) shall be omitted and shall always be deemed to have been omitted; ( d ) after Explanation 2as so amended, the following Explanationshall be inserted and shall always be deemed to have been inserted, namely:— ‘Explanation 3.—For removal of doubts, it is hereby clarified that the expression “eligible duties and taxes” excludes any cess which has\ not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section ( 1) of section 3 of the Customs Tariff Act, 1975.’. Amendment of section 79. Amendment of section 107. Amendment of section 112. Amendment of section 129.Amendment of section 140. 51 of 1975. SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 29 . In section 143 of the principal Act, in sub-section ( 1), in clause ( b), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”. 30 . In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. 31. In Schedule II of the principal Act, in the heading, after the word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 32. In Schedule III of the principal Act, — (i) after paragraph 6, the following paragraphs shall be inserted, namely\ :–– “7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into Indi\ a. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b ) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched\ from the port of origin located outside India but before clearance for home consumption.”; ( ii ) the Explanation shall be numbered as Explanation1 and after Explanation 1 as so numbered, the following Explanationshall be inserted, namely:— ‘Explanation 2 .––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it i\ n the Customs Act, 1962.’. ———— DR. REETA VASISHTA, Additional Secretary to the Govt. of India. Amendment of section 143. Amendment of Schedule I. Amendment of Schedule III. Amendment of Schedule II. 52 of 1962. MGIPMRND—1723GI(S3)—30-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.30 19:20:27 +05'30' Ex-25/2019 - 8 - - 9 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 29. In section 143 of the principal Act, in sub-section ( 1), in clause ( b), after the proviso, the following proviso shall be inserted, namely:— “Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”. 30 . In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. 31. In Schedule II of the principal Act, in the heading, after the word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 32. In Schedule III of the principal Act, — (i) after paragraph 6, the following paragraphs shall be inserted, namely\ :–– “7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into Indi\ a. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b ) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched\ from the port of origin located outside India but before clearance for home consumption.”; ( ii ) the Explanation shall be numbered as Explanation1 and after Explanation 1 as so numbered, the following Explanationshall be inserted, namely:— ‘Explanation 2 .––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it i\ n the Customs Act, 1962.’. ———— DR. REETA VASISHTA, Additional Secretary to the Govt. of India. Amendment of section 143. Amendment of Schedule I. Amendment of Schedule III. Amendment of Schedule II. 52 of 1962. MGIPMRND—1723GI(S3)—30-08-2018. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2018.08.30 19:20:27 +05'30' The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 10.01.2019 Pausha 20, S.E. 1940, Issue No. 25 NOTIFICA TION No.H.12017/55/2018-LJD, the 3 rd January, 2019: The following Act is hereby re-published for general information. ‘The Central Goods and Services Tax (Amendment) Act, 2018’ (Act No. 31 of 2018) Under Secretary to the Govt. of MizoramLaw & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 Ex-25/2019

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The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 71 NOTIFICA TION No. 29/2018-State Tax (Rate) No.J.21011/3/2019(6) Tax, the 18 th January, 2019:In exercise of the powers conferred by sub- section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.13/2017- State Tax (Rate), dated the 7 thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No. 328 dated the 11 thJuly, 2017, namely:- In the said notification,- (i) in the Table,- (a) against serial number 1, in the entry in column (2), after item (g), the following proviso shall be inserted, namely:- "Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to,- (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the State Goods and Services Tax Act, 2017 (6 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) “12. 13.(3) Business facilitator (BF) An agent of business correspondent (BC) (2) Services provided by business facilitator (BF)to a banking company Services provided by an agent of business correspondent (BC) to business correspondent (BC).(4) A banking company, located in the taxable territory A business correspondent, located in the taxable territory. - 2 - Ex-71/2019 (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.". 2. This notification shall come into force on the l stday of January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. 14. Any person other than a body corporate Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i) (a) a Department or Esta- blishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act.A registered person, located in the taxable territory.”; Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 71 NOTIFICA TION No. 29/2018-State Tax (Rate) No.J.21011/3/2019(6) Tax, the 18 th January, 2019:In exercise of the powers conferred by sub- section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.13/2017- State Tax (Rate), dated the 7 thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No. 328 dated the 11 thJuly, 2017, namely:- In the said notification,- (i) in the Table,- (a) against serial number 1, in the entry in column (2), after item (g), the following proviso shall be inserted, namely:- "Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to,- (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the State Goods and Services Tax Act, 2017 (6 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) “12. 13.(3) Business facilitator (BF) An agent of business correspondent (BC) (2) Services provided by business facilitator (BF)to a banking company Services provided by an agent of business correspondent (BC) to business correspondent (BC).(4) A banking company, located in the taxable territory A business correspondent, located in the taxable territory. - 2 - Ex-71/2019 (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.". 2. This notification shall come into force on the l stday of January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. 14. Any person other than a body corporate Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i) (a) a Department or Esta- blishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act.A registered person, located in the taxable territory.”; Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

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The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 72 NOTIFICA TION No. 30/2018-State Tax (Rate) No.J.21011/3/2019(7) Tax, the 18 th January, 2019:In exercise of the powers conferred by sub- section (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram. on the recommendations of the Council, and on being satisfied that it is neccssary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Mizoram, No.11/ 2017- State Tax (Rate), dated the 7 thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XVLI. Issue No 326 dated the 11 thJuly, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9. in column (3), in item (vi), namely:- "Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India". 2. The existing Explanation in the above items shall be renumbered as Explanation 1. 3. This notification shall come into force on the l stday of January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 72 NOTIFICA TION No. 30/2018-State Tax (Rate) No.J.21011/3/2019(7) Tax, the 18 th January, 2019:In exercise of the powers conferred by sub- section (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram. on the recommendations of the Council, and on being satisfied that it is neccssary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Mizoram, No.11/ 2017- State Tax (Rate), dated the 7 thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XVLI. Issue No 326 dated the 11 thJuly, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9. in column (3), in item (vi), namely:- "Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India". 2. The existing Explanation in the above items shall be renumbered as Explanation 1. 3. This notification shall come into force on the l stday of January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

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, the incidence of tax and interest, has not been passed on to any other person. This certi ficate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Ex-73/2019 - 12 - - 13 - Ex-73/2019 - 12 - - 13 - Place: Date: Note -This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54 of the Act. Instructions – 1. Terms used: a.B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement -1 and will include ITC on input services also for the purpose of Statement -3A and 5A. 9. ‘Adjusted total turnover’ means t he turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero- rated supplies, during the relevant period. 10. For the purpose of Statement -1, refund claim will be based on supplies reported in GSTR -1 and GSTR -2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement -3. 14. Availability of refund to be claimed in case of supplies made to S EZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”. 15. In the said rules, for FORM GST RFD -01A, the following form shall be substituted, namely: - “ FORM -GST -RFD -01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non- resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and t he amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recip ient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub- section (2) of section 16 read with sub-section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest, or any other amount for the period from - --to ----, claimed in the re fund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Ex-73/2019 - 16 - - 17 - Annexure-1 Statement - 1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Ex-73/2019 - 16 - - 17 - Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status supp lier * territ ory Tax territ ory Tax 1 2 34 5 6 78 910 11 12 131415 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details Goods/ Services Shipping bill/ Bill of export EGM Details BRC/ FIRC Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients’ GSTIN/ UIN Name Invoice details Details of tax paid on transaction considered as intra –State / inter - State transaction earlier Taxes re -assessed on transaction which were held inter State / intra- State supply subsequently Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable A Supplies made to un -registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub -total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above ( -) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments ( -) M Sub -total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above ( -) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 6 Details of ITC availed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR -3B) B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub -total (B to H above) J Difference (I -A above) K Transition Credit through TRAN -I(including revisions if any) L Transition Credit through TRAN -II Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G -H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments ( -) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione d C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number b.UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR -3B for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-1 and FORM GSTR -3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017- 18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FOR M GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E -Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E -Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR -1 may be used for filling up these details. 4C Aggrega te value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Ta ble 6B of GSTR -1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR -1 may be used for filling up these details. 4F Details of a ll unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR -1 may be used for filling up these details. 4G Aggregate value of all inward s upplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered pers ons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5.Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR -3B for the taxpayer would be auto -populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supp ly of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than imp ort of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classifi ed as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. I t may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR - 3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward suppli es from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR -3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR -3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR -3B and i nput tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN- I including revision of TRAN -I (whether upwards or dow nwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN- II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC -01 and FORM ITC -02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the S GST Rules, 2017 shall be declared here. This column Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR -1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR -3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR -3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017- 18 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2018- 19, the details of such ITC reclaimed shall be furnished in the annual return f or FY 2018- 19. 8.Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR -3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job -worker in terms of sub- section (3) and sub -section (4) of Section 143 of the S GST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a p articular HSN code to be Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Tax Tax Tax tax 1 2 3 4 5 6 7 6 Details of Outward supplies made during the financial year A Taxable B Exempted, Nil -rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies for the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments ( -) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 23 45 6 78 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme ( -) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-4 may be declared in this ret urn. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the retu rn is being filed. For example for the annual return for FY 2017 -18, the aggregate turnover of FY 2016- 17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of al l outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR -4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR -4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR -4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - “FORM GSTR -9C See rule 80(3) PART – A-Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) 4 Are you liable to audit under any Act? <> (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi- GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST (+) Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/ -) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units(-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount (PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount ( PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT taxIntegrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi -GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years ( -) D ITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un -reconciled ITC ITC 1 13 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account DescriptionValue Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un -reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non -reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28% 3% 0.25% 0.10% Input Tax Credit Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of th e Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized SignatoryDesignation/status Instructions: – 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR -1, FORM GSTR -3B and FORM GSTR -9 for the FY 2017- 18 before filing this return. T he details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017- 18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statemen t is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR -9 for this GSTIN. The instructions to fill this part are as follows : - Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payab le during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provid es for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR -9). 7A Annual turnover as derived in Table 5P above would be auto -populated here. 7B Value of exempted, nil rated, non -GST and no -supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shal l be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit no tes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non- GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table (4N –4G) + (10 -11) of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non -reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover de clared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows : - Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labeled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Tab le 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non -reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared her e. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7.Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non- reconciliation of turnover or non- reconciliation of input tax credit. The a uditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. PART –B-CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by the person who had conducted the audit: * I/we have examined the — (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, —attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2. Based on our audit I/we report that the said registered person— *has maintained the books of accounts, records and documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under *has not maintained the following accounts/records/documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notificati ons made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: ……………………………………. ……………………………………. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules, after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules , after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Signature: Date: Designation: Jurisdiction / Office –.” 20. In the said rules , for FORM GST APL -04 , the following form shall be substituted, namely: - “ Form GST APL -04 [See rules 109B, 113 (1)and115 ] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no. - Date - 1. GSTIN/ Temporary ID/UIN - 2. Name of the appellant / person - 3. Address of the appellant / person- 4. Order appealed against or intended to be revised - Number- Date- 5. Appeal no. Date - 6. Personal Hearing – 7. Order in brief- 8. Status of order-Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particul ars Central tax State / UT tax Integrated tax Cess Total Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Ex-73/2019 - 58 - - PB - 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund ; 10. Place of supply wise details of IGST demand Place of Supply (Name of State / UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute / earlier order Determined Amount Place: Date:Signature: Name of the Appellate Authority / Revisional Authority/ Tribunal / Jurisdictional Officer Designation: Jurisdiction:”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, TaxationDepartment. - 1 - Ex-73/2019 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 73 NOTIFICA TION No.74/2018-State Tax No.J.21011/2/2018(7) Tax, the 17 th January, 2019: In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the G overnor 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 (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinaft er referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, n amely:- “(1A) A person applying for registration to collect tax in acco rdance with the provisions of section 52, in a State or Union territory where he does not have a phys ical presence, shall mention the name of the State or Union territory in PA R T A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PA RT B thereof in which the principal place of business is located which may be different from the State or Un ion territory mentioned in PA RT A .”. 3. In the said rules, in rule 45,in sub-rule (3), after the wor ds “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 Ex-73/2019 -->

- PB - - 1 -- 1 -Ex-73/2019 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 73 NOTIFICA TION No.74/2018-State Tax No.J.21011/2/2018(7) Tax, the 17 th January, 2019: In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the G overnor 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 (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinaft er referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, n amely:- “(1A) A person applying for registration to collect tax in acco rdance with the provisions of section 52, in a State or Union territory where he does not have a phys ical presence, shall mention the name of the State or Union territory in PA R T A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PA RT B thereof in which the principal place of business is located which may be different from the State or Un ion territory mentioned in PA RT A .”. 3. In the said rules, in rule 45,in sub-rule (3), after the wor ds “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 In exercise of the powers conferr ed by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: - 1. (1) Thes e rules may be called the Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in rule 12, after sub -rule (1), the following sub- rule shall be inserted, namely: - “(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART Aof the application in FORM GST REG -07 and mention the name of the State or Union territory in PART B thereofin which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.”. 3. In the said rules, in rule 45,in sub- rule (3), after the words “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely: - “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be ins erted, namely:- “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. Ex-73/2019 - 2 - - 3 - Ex-73/2019 - 2 - - 3 - 6. In the said rules, in rule 54,-(a) in sub- rule (2), the following proviso shall be inserted, namely:- “Provided that the signature or digital signature of the supplier or his authorised representative shall not be requir ed in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. (b) in sub- rule (4), the following proviso shall be inserted, namely:- “Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. 7. In the s aid rules, in explanation (b) to sub- rule (5) of rule 89, the following clause shall be substituted, namely: - “Adjusted Total turnover” and “relevant period” shall have the same meaning as assigned to them in sub- rule (4).”. 8. In the said rules, in rule 96, in sub- rule (1), in clause (a), after the words “export goods duly files”, the words “a departure manifest or” shall be inserted. 9. In the said rules, in rule 101, in sub- rule (1), after the words “financial year”, the words “or part thereof” shall beinserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely: - “ 109B. Notice to person and order of revisional authority in case of revision. -(1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN- 01and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under s ub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.”. 11. In the said rules, in rule 138, in sub- rule (1), for Explanation 1, the following Explanation shall be substituted, namely -. “Explanation 1.–For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Mizoram, notification No. 56/2018-StateTax, dated the 8 th Novem ber, 2018 as amended from time to time.” 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely: - “138E. Restriction on furnishing of information in PART A of FORM GST EWB -01.- Notwithstanding anything contained in sub- rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB -01 in respect of a r egistered person, whether as a supplier or a recipient, who,— (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnis hed the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART Aof FORM GST EWB 01 , subjectto such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commission er. Explanation: –For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”. 13. In the said rules in rule 142, in sub- rule (5), after the words “section 74”, the words “ or sub-section (12) of section 75” shall be inserted. 14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely: - “ FORM -GST -RFD -01 [See rule 89(1)] Application for Refund (Applicable for casual or non- resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any Ex-73/2019 - 4 - - 5 - 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. Ex-73/2019 - 4 - - 5 - 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetaxon goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status”] DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid retu rn filed for the said tax period. I also declare that the 9. Whether Self -Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status Ex-73/2019 - 6 - - 7 - supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Sign ature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub- section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from ---to----, claimed in the refun d application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause ( b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54.) 10. Verification I/We < Taxpayer Name > hereby solemnly affirm and declare that the information Ex-73/2019 - 6 - - 7 - supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been d etailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Sign ature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub -section (2) of section 16 read with sub- section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from ---to----, claimed in the refun d application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause ( b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54.) 10. Verification I/We < Taxpayer Name > hereby solemnly affirm and declare that the information Annexure-1 Statement - 1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GSTI N of the suppl ier * N o. Da te Taxa ble Valu e Integ rated Tax Cent ral TaxState Tax /Unio n territ ory Tax No . D at eTaxa ble Valu e Invoice type (B2B/ B2C) Int egr ate d Ta xCent ral Tax State Tax /Unio n territ ory Tax 1 2 34 5 678 91011 12 1314 15 given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Ex-73/2019 - 8 - - 9 - * In case of imports or supplies received under reverse chargemechanism [sub-section (3) of section 9 of the CGST Act/ SGST Actor sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Ex-73/2019 - 8 - - 9 - * In case of imports or supplies received under reverse chargemechanism [sub-section (3) of section 9 of the CGST Act/ SGST Actor sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipien t Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Ces s Integrate d tax and cess involved in debit note, if any Integrate d tax and cess involved in credit note, if any Net Integrate d tax and cess (8+9+10– 11) No . Dat e Valu e No . Dat e Taxabl e Value Amt . 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Ex-73/2019 - 10 - - 11 - Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: Ex-73/2019 - 10 - - 11 - Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement- 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) Recipient’ s GSTIN/ UIN Name (in case B2C) Invoice details Details of tax paid on transaction considered as intra –State / inter - State transaction earlier Taxes re -assessed on transaction which were held inter State / intra - State supply subsequently Integrate d tax Centra l tax State / UT tax Ces s Place of Suppl y Integrate d tax Centra l tax State / UT tax Ces s Place of Suppl y No . Dat e Valu e Taxabl e Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement- 7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s----------------- (Applicant’s Name) GSTIN/ Temporary ID -------for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certi ficate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Ex-73/2019 - 12 - - 13 - Ex-73/2019 - 12 - - 13 - Place: Date: Note -This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54 of the Act. Instructions – 1. Terms used: a.B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement -1 and will include ITC on input services also for the purpose of Statement -3A and 5A. 9. ‘Adjusted total turnover’ means t he turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero- rated supplies, during the relevant period. 10. For the purpose of Statement -1, refund claim will be based on supplies reported in GSTR -1 and GSTR -2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement -3. 14. Availability of refund to be claimed in case of supplies made to S EZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”. 15. In the said rules, for FORM GST RFD -01A, the following form shall be substituted, namely: - “ FORM -GST -RFD -01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non- resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and t he amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recip ient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub- section (2) of section 16 read with sub-section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest, or any other amount for the period from - --to ----, claimed in the re fund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Ex-73/2019 - 16 - - 17 - Annexure-1 Statement - 1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Ex-73/2019 - 16 - - 17 - Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status supp lier * territ ory Tax territ ory Tax 1 2 34 5 6 78 910 11 12 131415 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details Goods/ Services Shipping bill/ Bill of export EGM Details BRC/ FIRC Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients’ GSTIN/ UIN Name Invoice details Details of tax paid on transaction considered as intra –State / inter - State transaction earlier Taxes re -assessed on transaction which were held inter State / intra- State supply subsequently Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable A Supplies made to un -registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub -total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above ( -) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments ( -) M Sub -total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above ( -) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 6 Details of ITC availed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR -3B) B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub -total (B to H above) J Difference (I -A above) K Transition Credit through TRAN -I(including revisions if any) L Transition Credit through TRAN -II Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G -H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments ( -) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione d C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number b.UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR -3B for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-1 and FORM GSTR -3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017- 18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FOR M GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E -Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E -Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR -1 may be used for filling up these details. 4C Aggrega te value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Ta ble 6B of GSTR -1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR -1 may be used for filling up these details. 4F Details of a ll unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR -1 may be used for filling up these details. 4G Aggregate value of all inward s upplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered pers ons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5.Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR -3B for the taxpayer would be auto -populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supp ly of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than imp ort of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classifi ed as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. I t may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR - 3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward suppli es from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR -3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR -3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR -3B and i nput tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN- I including revision of TRAN -I (whether upwards or dow nwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN- II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC -01 and FORM ITC -02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the S GST Rules, 2017 shall be declared here. This column Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR -1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR -3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR -3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017- 18 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2018- 19, the details of such ITC reclaimed shall be furnished in the annual return f or FY 2018- 19. 8.Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR -3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job -worker in terms of sub- section (3) and sub -section (4) of Section 143 of the S GST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a p articular HSN code to be Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Tax Tax Tax tax 1 2 3 4 5 6 7 6 Details of Outward supplies made during the financial year A Taxable B Exempted, Nil -rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies for the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments ( -) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 23 45 6 78 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme ( -) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-4 may be declared in this ret urn. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the retu rn is being filed. For example for the annual return for FY 2017 -18, the aggregate turnover of FY 2016- 17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of al l outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR -4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR -4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR -4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - “FORM GSTR -9C See rule 80(3) PART – A-Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) 4 Are you liable to audit under any Act? <> (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi- GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST (+) Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/ -) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units(-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount (PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount ( PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT taxIntegrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi -GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years ( -) D ITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un -reconciled ITC ITC 1 13 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account DescriptionValue Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un -reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non -reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28% 3% 0.25% 0.10% Input Tax Credit Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of th e Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized SignatoryDesignation/status Instructions: – 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR -1, FORM GSTR -3B and FORM GSTR -9 for the FY 2017- 18 before filing this return. T he details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017- 18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statemen t is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR -9 for this GSTIN. The instructions to fill this part are as follows : - Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payab le during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provid es for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR -9). 7A Annual turnover as derived in Table 5P above would be auto -populated here. 7B Value of exempted, nil rated, non -GST and no -supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shal l be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit no tes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non- GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table (4N –4G) + (10 -11) of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non -reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover de clared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows : - Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labeled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Tab le 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non -reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared her e. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7.Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non- reconciliation of turnover or non- reconciliation of input tax credit. The a uditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. PART –B-CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by the person who had conducted the audit: * I/we have examined the — (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, —attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2. Based on our audit I/we report that the said registered person— *has maintained the books of accounts, records and documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under *has not maintained the following accounts/records/documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notificati ons made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: ……………………………………. ……………………………………. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules, after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules , after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Signature: Date: Designation: Jurisdiction / Office –.” 20. In the said rules , for FORM GST APL -04 , the following form shall be substituted, namely: - “ Form GST APL -04 [See rules 109B, 113 (1)and115 ] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no. - Date - 1. GSTIN/ Temporary ID/UIN - 2. Name of the appellant / person - 3. Address of the appellant / person- 4. Order appealed against or intended to be revised - Number- Date- 5. Appeal no. Date - 6. Personal Hearing – 7. Order in brief- 8. Status of order-Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particul ars Central tax State / UT tax Integrated tax Cess Total Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Ex-73/2019 - 58 - - PB - 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund ; 10. Place of supply wise details of IGST demand Place of Supply (Name of State / UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute / earlier order Determined Amount Place: Date:Signature: Name of the Appellate Authority / Revisional Authority/ Tribunal / Jurisdictional Officer Designation: Jurisdiction:”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, TaxationDepartment. - 1 - Ex-73/2019 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 73 NOTIFICA TION No.74/2018-State Tax No.J.21011/2/2018(7) Tax, the 17 th January, 2019: In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the G overnor 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 (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinaft er referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, n amely:- “(1A) A person applying for registration to collect tax in acco rdance with the provisions of section 52, in a State or Union territory where he does not have a phys ical presence, shall mention the name of the State or Union territory in PA R T A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PA RT B thereof in which the principal place of business is located which may be different from the State or Un ion territory mentioned in PA RT A .”. 3. In the said rules, in rule 45,in sub-rule (3), after the wor ds “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 Ex-73/2019

- PB - - 1 -- 1 -Ex-73/2019 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 73 NOTIFICA TION No.74/2018-State Tax No.J.21011/2/2018(7) Tax, the 17 th January, 2019: In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the G overnor 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 (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinaft er referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, n amely:- “(1A) A person applying for registration to collect tax in acco rdance with the provisions of section 52, in a State or Union territory where he does not have a phys ical presence, shall mention the name of the State or Union territory in PA R T A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PA RT B thereof in which the principal place of business is located which may be different from the State or Un ion territory mentioned in PA RT A .”. 3. In the said rules, in rule 45,in sub-rule (3), after the wor ds “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 In exercise of the powers conferr ed by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: - 1. (1) Thes e rules may be called the Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in rule 12, after sub -rule (1), the following sub- rule shall be inserted, namely: - “(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART Aof the application in FORM GST REG -07 and mention the name of the State or Union territory in PART B thereofin which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.”. 3. In the said rules, in rule 45,in sub- rule (3), after the words “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely: - “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be ins erted, namely:- “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. Ex-73/2019 - 2 - - 3 - Ex-73/2019 - 2 - - 3 - 6. In the said rules, in rule 54,-(a) in sub- rule (2), the following proviso shall be inserted, namely:- “Provided that the signature or digital signature of the supplier or his authorised representative shall not be requir ed in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. (b) in sub- rule (4), the following proviso shall be inserted, namely:- “Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”. 7. In the s aid rules, in explanation (b) to sub- rule (5) of rule 89, the following clause shall be substituted, namely: - “Adjusted Total turnover” and “relevant period” shall have the same meaning as assigned to them in sub- rule (4).”. 8. In the said rules, in rule 96, in sub- rule (1), in clause (a), after the words “export goods duly files”, the words “a departure manifest or” shall be inserted. 9. In the said rules, in rule 101, in sub- rule (1), after the words “financial year”, the words “or part thereof” shall beinserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely: - “ 109B. Notice to person and order of revisional authority in case of revision. -(1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN- 01and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under s ub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.”. 11. In the said rules, in rule 138, in sub- rule (1), for Explanation 1, the following Explanation shall be substituted, namely -. “Explanation 1.–For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Mizoram, notification No. 56/2018-StateTax, dated the 8 th Novem ber, 2018 as amended from time to time.” 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely: - “138E. Restriction on furnishing of information in PART A of FORM GST EWB -01.- Notwithstanding anything contained in sub- rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB -01 in respect of a r egistered person, whether as a supplier or a recipient, who,— (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnis hed the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART Aof FORM GST EWB 01 , subjectto such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commission er. Explanation: –For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”. 13. In the said rules in rule 142, in sub- rule (5), after the words “section 74”, the words “ or sub-section (12) of section 75” shall be inserted. 14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely: - “ FORM -GST -RFD -01 [See rule 89(1)] Application for Refund (Applicable for casual or non- resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any Ex-73/2019 - 4 - - 5 - 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. Ex-73/2019 - 4 - - 5 - 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetaxon goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status”] DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid retu rn filed for the said tax period. I also declare that the 9. Whether Self -Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status Ex-73/2019 - 6 - - 7 - supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Sign ature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub- section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from ---to----, claimed in the refun d application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause ( b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54.) 10. Verification I/We < Taxpayer Name > hereby solemnly affirm and declare that the information Ex-73/2019 - 6 - - 7 - supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been d etailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Sign ature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub -section (2) of section 16 read with sub- section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from ---to----, claimed in the refun d application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause ( b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54.) 10. Verification I/We < Taxpayer Name > hereby solemnly affirm and declare that the information Annexure-1 Statement - 1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GSTI N of the suppl ier * N o. Da te Taxa ble Valu e Integ rated Tax Cent ral TaxState Tax /Unio n territ ory Tax No . D at eTaxa ble Valu e Invoice type (B2B/ B2C) Int egr ate d Ta xCent ral Tax State Tax /Unio n territ ory Tax 1 2 34 5 678 91011 12 1314 15 given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Ex-73/2019 - 8 - - 9 - * In case of imports or supplies received under reverse chargemechanism [sub-section (3) of section 9 of the CGST Act/ SGST Actor sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Ex-73/2019 - 8 - - 9 - * In case of imports or supplies received under reverse chargemechanism [sub-section (3) of section 9 of the CGST Act/ SGST Actor sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipien t Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Ces s Integrate d tax and cess involved in debit note, if any Integrate d tax and cess involved in credit note, if any Net Integrate d tax and cess (8+9+10– 11) No . Dat e Valu e No . Dat e Taxabl e Value Amt . 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Ex-73/2019 - 10 - - 11 - Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: Ex-73/2019 - 10 - - 11 - Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement- 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) Recipient’ s GSTIN/ UIN Name (in case B2C) Invoice details Details of tax paid on transaction considered as intra –State / inter - State transaction earlier Taxes re -assessed on transaction which were held inter State / intra - State supply subsequently Integrate d tax Centra l tax State / UT tax Ces s Place of Suppl y Integrate d tax Centra l tax State / UT tax Ces s Place of Suppl y No . Dat e Valu e Taxabl e Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement- 7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s----------------- (Applicant’s Name) GSTIN/ Temporary ID -------for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certi ficate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Ex-73/2019 - 12 - - 13 - Ex-73/2019 - 12 - - 13 - Place: Date: Note -This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54 of the Act. Instructions – 1. Terms used: a.B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement -1 and will include ITC on input services also for the purpose of Statement -3A and 5A. 9. ‘Adjusted total turnover’ means t he turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero- rated supplies, during the relevant period. 10. For the purpose of Statement -1, refund claim will be based on supplies reported in GSTR -1 and GSTR -2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement -3. 14. Availability of refund to be claimed in case of supplies made to S EZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”. 15. In the said rules, for FORM GST RFD -01A, the following form shall be substituted, namely: - “ FORM -GST -RFD -01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non- resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services -with payment of tax (c) Exports of goods / services -without payment of tax (accumulated ITC) Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status Ex-73/2019 - 14 - - 15 - [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centralexcise duty/service tax/statetax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra -State supply which is subsequently held to be inter -State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and t he amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recip ient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub- section (2) of section 16 read with sub-section (2) of section 42 of the CGST/S GST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF -DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest, or any other amount for the period from - --to ----, claimed in the re fund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Ex-73/2019 - 16 - - 17 - Annexure-1 Statement - 1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Ex-73/2019 - 16 - - 17 - Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of inv oices of outward supplies issued Tax paid on outward supplies GST IN of the N o. Da te Taxa ble Valu e Integr ated Tax Cent ral TaxState Tax /Uni on N o. Da te Taxa ble Valu e Invoice type (B2B/ B2C) Integr ated Tax Cent ral TaxState Tax /Uni on Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub -section (8) of section 54.) 8. Verification I/We< Taxpayer Name > 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 there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status supp lier * territ ory Tax territ ory Tax 1 2 34 5 6 78 910 11 12 131415 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details Goods/ Services Shipping bill/ Bill of export EGM Details BRC/ FIRC Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount Ex-73/2019 - 18 - - 19 - No. No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refu nd amount (1×2÷3) 1 2 3 4 Statement- 4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10– 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B[rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 234 5 67 89 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter -State to intra -State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients’ GSTIN/ UIN Name Invoice details Details of tax paid on transaction considered as intra –State / inter - State transaction earlier Taxes re -assessed on transaction which were held inter State / intra- State supply subsequently Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess Ex-73/2019 - 20 - - 21 - (in case B2C) No. Date Value Taxable Value tax tax UT tax Supply tax tax UT tax Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Paid in Excess Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: - “ FORM GSTR - 9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable A Supplies made to un -registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub -total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above ( -) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments ( -) M Sub -total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess Ex-73/2019 - 22 - - 23 - 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non -GST supply (includes ‘no supply’) G Sub -total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above ( -) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments ( -) L Sub -Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 6 Details of ITC availed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR -3B) B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub -total (B to H above) J Difference (I -A above) K Transition Credit through TRAN -I(including revisions if any) L Transition Credit through TRAN -II Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) Ex-73/2019 - 24 - - 25 - M Any other ITC availed but not specified above N Sub -total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN -I credit G Reversal of TRAN -II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (6O -7I) 8 Other ITC related information A ITC as per GSTR -2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017 -18 but availed during April to September, 2018 D Difference [A -(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G -H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione Ex-73/2019 - 26 - - 27 - 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments ( -) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interes t Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione d C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number Ex-73/2019 - 28 - - 29 - HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Signature Place Name of Authorised Signatory Date Designation / Status Instructions: – 1.Terms used: a. GSTIN: Goods and Services Tax Identification Number b.UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR -3B for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-1 and FORM GSTR -3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017- 18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FOR M GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E -Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E -Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR -1 may be used for filling up these details. 4C Aggrega te value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Ta ble 6B of GSTR -1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR -1 may be used for filling up these details. 4F Details of a ll unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR -1 may be used for filling up these details. 4G Aggregate value of all inward s upplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered pers ons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5.Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions Ex-73/2019 - 30 - - 31 - 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR -1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR -1 may be used for filling up these details. 5C Aggregate v alue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR -1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. Table 8 of FORM GSTR -1 may be used for filling up these details. The value of “no supply” shall be declared under Non -GST supply (5F). 5H Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR -1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR -1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also in clude amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR -3B for the taxpayer would be auto -populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supp ly of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than imp ort of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classifi ed as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR -3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. I t may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR - 3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward suppli es from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR -3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR -3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR -3B and i nput tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN- I including revision of TRAN -I (whether upwards or dow nwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN- II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC -01 and FORM ITC -02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the S GST Rules, 2017 shall be declared here. This column Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table Ex-73/2019 - 32 - - 33 - 7E, 7F, 7G and 7H should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TR AN- Ior FORM GST TRAN- IIand then subsequently reversed. Table 4(B) of FORM GSTR -3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR -3B was not included i n table 4A of FORM GSTR -3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR -3B was included in table 4A of FORM GSTR-3B , then entry will come in 7E of FORM GSTR -9. 8A The total credit availabl e for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR -2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR -1. 8B The input tax credit as declared in Table 6B and 6Hshall be auto -populated here. 8C Aggregate value of input tax credit availed on a ll inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared h ere. Table 4(A)(5) of FORM GSTR -3B may be used for filling up these details. 8D Aggregate value of the input tax credit which was available in FORM GSTR -2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR -2A . In such cases, the value in row 8D shall be negative. 8E & 8F The credit which was available and not availed in FORM GSTR -3B and the credit was not availed in FORM GSTR -3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto -populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR -3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR -3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR -1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR -3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR -3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017- 18 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2018- 19, the details of such ITC reclaimed shall be furnished in the annual return f or FY 2018- 19. 8.Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR -3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job -worker in terms of sub- section (3) and sub -section (4) of Section 143 of the S GST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a p articular HSN code to be Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Ex-73/2019 - 34 - - 35 - reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns.Table 12 of FORM GSTR- 1 may be used for filling up det ails in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual retur n is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”. 17. In the said rules ,for FORM GSTR 9A , the following form shall be substituted, namely: - “ FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From ----To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnover Rate of Central State / UT Integrated Cess Tax Tax Tax tax 1 2 3 4 5 6 7 6 Details of Outward supplies made during the financial year A Taxable B Exempted, Nil -rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies for the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid Ex-73/2019 - 36 - - 37 - 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments ( -) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments ( -) (net of credit notes) 14 Differential tax paid on account of declaration made in 10 , 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 23 45 6 78 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. Ex-73/2019 - 38 - - 39 - G Total demands pending out of E above 16 Detail s of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 23 45 A Credit reversed on opting in the composition scheme ( -) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has b een/will be passed on to the recipient of supply. Place Signature Name of Authorised Signatory Date Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR -4 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017- 18 not declared in FORM GSTR-4 may be declared in this ret urn. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the retu rn is being filed. For example for the annual return for FY 2017 -18, the aggregate turnover of FY 2016- 17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of al l outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR -4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non -GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR -4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR -4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR -4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017- 18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - Ex-73/2019 - 40 - - 41 - Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the suppli es already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been san ctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude p rovisional refunds received. These will not include details of non- GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be decl ared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC- 03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC -01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date.”; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC- 03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC- 03. It may be noted that such liabili ty shall be paid through electronic cash ledger only.”. 18. In the said rules , forFORM GSTR 9C , the following form shall be substituted, namely: - “FORM GSTR -9C See rule 80(3) PART – A-Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) 4 Are you liable to audit under any Act? <> (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi- GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST (+) Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/ -) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> Ex-73/2019 - 42 - - 43 - K Adjustments on account of supply of goods by SEZ units to DTA Units(-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/ -) O Adjustments in turnover due to reasons not listed above (+/ -) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un -Reconciled turnover (Q -P) AT1 6 Reasons for Un -Reconciled difference in Annual Gross Turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non -GST supplies, No -Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A -B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Un -reconciled taxable turnover (F -E) AT 2 8 Reasons for Un -Reconciled difference in taxable turnover A Reason 1 <> B Reason 2 <> C Reason 3 <> Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount (PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Ex-73/2019 - 44 - - 45 - Q Total amount paid as declared in Annual Return (GSTR 9) R Un - reconciled payment of amount ( PT1) 10 Reasons for un -reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT taxIntegrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28 % 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi -GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years ( -) D ITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un -reconciled ITC ITC 1 13 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account DescriptionValue Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC Ex-73/2019 - 46 - - 47 - D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un -reconciled ITC (ITC 2) 15 Reasons for un -reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un -reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non -reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12 % 18% 28% 3% 0.25% 0.10% Input Tax Credit Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the Ex-73/2019 - 48 - - 49 - Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of th e Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR- 9C prepar ed and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized SignatoryDesignation/status Instructions: – 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR -1, FORM GSTR -3B and FORM GSTR -9 for the FY 2017- 18 before filing this return. T he details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017- 18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statemen t is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR -9 for this GSTIN. The instructions to fill this part are as follows : - Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payab le during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Ex-73/2019 - 50 - - 51 - 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. 5D Aggregate value of deemed su pplies under Schedule I of the S GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31 stof March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annua l Financial Statement but were not admissible under Section 34 of the S GST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the S GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any differen ce between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non -reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provid es for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR -9). 7A Annual turnover as derived in Table 5P above would be auto -populated here. 7B Value of exempted, nil rated, non -GST and no -supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shal l be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit no tes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non- GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table (4N –4G) + (10 -11) of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non -reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover de clared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows : - Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labeled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Tab le 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non -reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared her e. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. Ex-73/2019 - 52 - - 53 - 6.Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: - Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC f or each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was book ed in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which wasbooked in earlier years but availed during Financial Year 2017- 18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 Reasons for non -reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here . 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audi ted Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expens es on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annu al Return (GSTR9) may be used for filing this Table. 15 Reasons for non -reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7.Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non- reconciliation of turnover or non- reconciliation of input tax credit. The a uditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. PART –B-CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by the person who had conducted the audit: * I/we have examined the — (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, —attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2. Based on our audit I/we report that the said registered person— *has maintained the books of accounts, records and documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under *has not maintained the following accounts/records/documents a s required by the IGST/CGST/SGST Act, 2017 and the rules/notificati ons made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: ……………………………………. ……………………………………. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 54 - - 55 - 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/par tially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and exp enditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under sect ion 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR -9C. 5. In *my/our opinion and to the best of *my/our informa tion and according to explanations given to *me/us, the particulars given in the said Form No.GSTR -9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR -9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules, after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM Ex-73/2019 - 56 - - 57 - Membership No……………… Date: …………… Full address ………………………”. 19. In the said rules , after FORM GST APL -03, the following form shall be inserted, namely: - “ FORM GST RVN- 01 [See rule 109B] Reference No. Date - To, ……………………………………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date - Notice under section 108 Whereas it has come to the notice of the undersigned that de cisio n/orde r passed unde r this Act /the Mizoram Goods a nd Serv ic es T ax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by …………….. (Designation of officer)is e rrone ous in so far as it is pr ejudi cia l to t he i nt ere st of r ev enue and is il le g al or i mpr oper or has not ta ken i nto a ccount ce rta in mate ria l f acts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.  You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Signature: Date: Designation: Jurisdiction / Office –.” 20. In the said rules , for FORM GST APL -04 , the following form shall be substituted, namely: - “ Form GST APL -04 [See rules 109B, 113 (1)and115 ] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no. - Date - 1. GSTIN/ Temporary ID/UIN - 2. Name of the appellant / person - 3. Address of the appellant / person- 4. Order appealed against or intended to be revised - Number- Date- 5. Appeal no. Date - 6. Personal Hearing – 7. Order in brief- 8. Status of order-Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particul ars Central tax State / UT tax Integrated tax Cess Total Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Amou nt in disput e / earlie r order Determi ned Amount Ex-73/2019 - 58 - - PB - 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund ; 10. Place of supply wise details of IGST demand Place of Supply (Name of State / UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute / earlier order Determined Amount Place: Date:Signature: Name of the Appellate Authority / Revisional Authority/ Tribunal / Jurisdictional Officer Designation: Jurisdiction:”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, TaxationDepartment. - 1 - Ex-73/2019 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 24.01.2019 Magha 4, S.E. 1940, Issue No. 73 NOTIFICA TION No.74/2018-State Tax No.J.21011/2/2018(7) Tax, the 17 th January, 2019: In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the G overnor 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 (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, t hey shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinaft er referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, n amely:- “(1A) A person applying for registration to collect tax in acco rdance with the provisions of section 52, in a State or Union territory where he does not have a phys ical presence, shall mention the name of the State or Union territory in PA R T A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PA RT B thereof in which the principal place of business is located which may be different from the State or Un ion territory mentioned in PA RT A .”. 3. In the said rules, in rule 45,in sub-rule (3), after the wor ds “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 Ex-73/2019

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- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY la ñ 6] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 6] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) THE COMPANIES (AMENDMENT) ORDINANCE, 2019 NO. 3 OF 2019 Promulgated by the President in the Sixty-ninth Year of the Republic of India. NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Companies (Amendment) Ordinance, 2013 (3 of 2019).’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 92 Ex-92/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 Ex-92/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 Ex-92/2019 - 6 - - 7 - 6THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 6 - - 7 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 7 Ex-92/2019 - 8 - - 9 - 8THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 8 - - 9 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 Ex-92/2019 - 10 - - 11 - 10THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 10 - - 11 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 11 Ex-92/2019 - 12 - - 13 - 12THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 12 - - 13 - MGIPMRND—3231GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 13 MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2019.01.12 19:46:18 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Companies (Amendment) Ordinance, 2013 (3 of 2019).’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 92 Ex-92/2019

- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY la ñ 6] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 6] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) THE COMPANIES (AMENDMENT) ORDINANCE, 2019 NO. 3 OF 2019 Promulgated by the President in the Sixty-ninth Year of the Republic of India. NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Companies (Amendment) Ordinance, 2013 (3 of 2019).’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 92 Ex-92/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 Ex-92/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 Ex-92/2019 - 6 - - 7 - 6THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 6 - - 7 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 7 Ex-92/2019 - 8 - - 9 - 8THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 8 - - 9 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 9 Ex-92/2019 - 10 - - 11 - 10THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 10 - - 11 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 11 Ex-92/2019 - 12 - - 13 - 12THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-92/2019 - 12 - - 13 - MGIPMRND—3231GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 13 MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2019.01.12 19:46:18 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Companies (Amendment) Ordinance, 2013 (3 of 2019).’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 92 Ex-92/2019

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- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 4] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 4] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) NO. 1 OF 2019 NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Muslim Women (Protection of Rights on Marriage) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 93 Ex-93/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-93/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 Ex-93/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-93/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 MGIPMRND—3229GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2019.01.12 19:43:28 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Muslim Women (Protection of Rights on Marriage) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 93 Ex-93/2019

- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 4] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 4] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) NO. 1 OF 2019 NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Muslim Women (Protection of Rights on Marriage) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 93 Ex-93/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-93/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 Ex-93/2019 - 4 - - 5 - 4THE GAZETTE OF INDIA EXTRAORDINARY [P A RT II— Ex-93/2019 - 4 - - 5 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 5 MGIPMRND—3229GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2019.01.12 19:43:28 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Muslim Women (Protection of Rights on Marriage) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 93 Ex-93/2019

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- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 5] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 5] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) NO. 2 OF 2019 NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Indian Medical Council (Amendment) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 94 Ex-94/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Short title and commencement. 102 of 1956. Amendment of section 3A. Ex-94/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 MGIPMRND—3230GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMARDigitally signed by MANOJ KUMAR Date: 2019.01.12 19:40:17 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Indian Medical Council (Amendment) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 94 Ex-94/2019

- PB - - 1 - jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003 —19 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 5] ubZ fnYyh] 'kfuokj] tuojh 12] 2019@ ikS"k 22] 1940 ¼'kd½ No. 5] NEW DELHI, SA TURDAY, JANUARY 12, 2019/PAUSHA 22, 1940 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa \ j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. REGISTERED NO. DL—(N)04/0007/2003—19 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th January, 2019/Pausha 22,1940 ( Saka) NO. 2 OF 2019 NOTIFICA TION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Indian Medical Council (Amendment) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 94 Ex-94/2019 - 2 - - 3 - 2THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Short title and commencement. 102 of 1956. Amendment of section 3A. Ex-94/2019 - 2 - - 3 - SEC. 1]THE GAZETTE OF INDIA EXTRAORDINARY 3 MGIPMRND—3230GI(S3)—12-01-2019. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DEL\ HI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. MANOJ KUMARDigitally signed by MANOJ KUMAR Date: 2019.01.12 19:40:17 +05'30' NOTIFICATION No.H.12017/55/2018-LJD, the 1 st February, 2019: The following Ordinance is hereby re-published for general information. ‘The Indian Medical Council (Amendment) Ordinance, 2019.’ Lalhlimpuii Hmar, Under Secretary to the Govt. of Mizoram, Law & Judicial Department. An Act Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/60 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Tuesday 05.02.2019 Magha 16, S.E. 1940, Issue No. 94 Ex-94/2019

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- PB - - 1 - Sl. No.Mode of Transportation Existing rate per Qtl. (In Rs) Propose rate per Qtl. (In Rs) 1 Town/City Trip * 40.00.50.00 2 Jeep 8.00 per km.15.00 per km 3 Medium Truck 5.00 per km.10.00 per km 4 Truck 2.00 per km.4.00 per km 5 River Boating/Ferry * 60.00-80.00 per ferry. 100.00 per Ferry 6 Head Load * 15.00 per km.35.00 per Km. 7 Handling charge * 10.0015.00 * River Boating/Ferry = Wherever bridge is not available/not in use, River Boating/Fer ry is necessary for the Loaded Transport vehicle or unloaded Foodgrai ns as well as the transport vehicle at a fixed rate. * Handling charge = Loading and unloading charge in transit or storage. FAIR PRICE SHOP ROUTES *Town / City Trip = Constant at the rate irrespective of any mode of transportatio n covering around 10 Km. from the ration drawing centre. * All Weather Road = Road classified as good throughout the year where classified tr ansport vehicles ply during any season. * Fair Weather Road = (i) Road classified as good only during dry season i.e Novemb er - May where classified transport vehicles could ply durin g the said period. (ii) When rainy season comes during the months of June - Octo ber, Fair Weather Roads become muddy, and no classified transport vehicle could ply, but need to resort to employ headload/cattle/horse at fixed Head Load rate. NOTIFICA TION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 NOTIFICA TION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 Ex-109/2019 - 2 - - 3 - Page 1 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 1Aizawl City Selesih 4 All Weather RoadTown trip 4050 Durtlang North 2 All Weather RoadTown trip 4045 Durtlang 2 All Weather RoadTown trip 4050 Durtlang Leitan 2 All Weather RoadTown trip 4050 Bawngkawn 1 All Weather RoadTown trip 4045 Bawngkawn 'S' 1 All Weather RoadTown trip 4045 Chaltlang 2 All Weather RoadTown trip 4045 Chaltlang 'N' 1.5All Weather Road Town trip 4045 Laipuitlang 3All Weather Road Town trip 4050 Ramhlun 'N' 2.5All Weather Road Town trip 4045 Ramhlun Venglai 3All Weather Road Town trip 4050 Ramhlun Sport Complex 4All Weather Road Town trip 4050 Ramhlun Vengthar 5All Weather Road Town trip 4050 Ramhlun South 5All Weather Road Town trip 4050 Ramthar North 5All Weather Road Town trip 4050 Ramthar 5All Weather Road Town trip 4050 Aizawl Venglai 5All Weather Road Town trip 4050 Chanmari 5All Weather Road Town trip 4050 Chanmari 'W' 5.5 All Weather RoadTown trip 4050 Edenthar 3 All Weather RoadTown trip 4050 Zarkawt 6 All Weather RoadTown trip 4055 Electric 5.5 All Weather RoadTown trip 4055 Muanna Veng 1 All Weather RoadTown trip 4045 Zuangtui 1 All Weather RoadTown trip 4045 Ex-109/2019 - 2 - - 3 - Page 2 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Thuampui 1 All Weather RoadTown trip 4045 Zemabawk 1 All Weather RoadTown trip 4045 Zemabawk North 1 All Weather RoadTown trip 4045 Zemabawk Lungbial 2 All Weather RoadTown trip 4045 Falkland 1 All Weather RoadTown trip 4045 Zemabawk Kananthar 1 All Weather RoadTown trip 4045 Dawrpui 6 All Weather RoadTown trip 4055 Saron 6All Weather Road Town trip 4055 Tuithiang 6All Weather Road Town trip 4055 Chhinga Veng 6All Weather Road Town trip 4055 Armed Veng 'N' 6All Weather Road Town trip 4055 Armed Veng 'S' 6.5All Weather Road Town trip 4055 Chite 3All Weather Road Town trip 4050 Sihphir 6All Weather Road Town trip 4055 Sihphir Vengthar 6All Weather Road Town trip 4055 Muthi 2All Weather Road Town trip 4045 Suburb Airfield 25All Weather Road Medium Truck/Jeep 50 75 Tuirial 27All Weather Road Medium Truck/Jeep 54 81 Sesawng 45 All Weather RoadTruck 90135 Seling 45 All Weather RoadTruck 90135 Tlangnuam 48 All Weather RoadTruck 98144 Thingsul 50 All Weather RoadTruck 100 150 Darlawng 58 All Weather RoadTruck 116 174 Tlungvel 59 All Weather RoadTruck 118 177 Ex-109/2019 - 4 - - 5 - Page 3 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Phulmawi 63 All Weather RoadTruck 126 189 2 Darlawn Darlawn 1 All Weather RoadTown trip 4045 Sawleng 7 All Weather RoadJeep 56 56 N.Serzawl 12 Fair Weather Road Jeep/Headload 96.00/180 138 Kepran 14 All Weather RoadJeep 112 112 Sailutar 16 All Weather RoadJeep 128 128 E.Phaileng 20 All Weather RoadJeep 160 160 Pehlawn 21 All Weather RoadJeep 168 168 Sunhluchhip 23 Fair Weather Road Jeep/Headload 184.00/345 264.5 Chhanchhuahna 25 Fair Weather Road Jeep/Headload 200.00/375 287.5 3 Khawruhlian Khawruhlian 1 All Weather RoadTown trip 4045 Hmunnghak 7 All Weather RoadJeep 40 56 Khanpui 9 All Weather RoadJeep 72 72 Lailak 15 All Weather RoadJeep 120 120 4 Suangpuilawn Suangpuilawn 1 All Weather RoadTown trip 4050 Lamherh 9All Weather Road Jeep 72 72 5 Vanbawng Vanbawng 1All Weather Road Town trip 4050 N.Khawlek 8All Weather Road Jeep 64 64 6 N.Vervek New Vervek 1All Weather Road Town trip 4050 Lungsum 6.4All Weather Road Jeep 52 52 Damdiai 12.33 Fair Weather Road Jeep/Headlo ad 99.00/185 142 7Ratu Ratu 1 All Weather RoadTown trip 4050 8 Sakawrdai Sakawrdai 1 All Weather RoadTown trip 4050 Vaitin 7 All Weather RoadJeep 56 70 Ex-109/2019 - 4 - - 5 - Page 4 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Upper Sakawrdai 12 Fair Weather Road Jeep/Headlo ad 96.00/180 138 Thingsat 12 Fair Weather Road Jeep/Headlo ad 96.00/180 138 Khawpuar 24 All Weather Road Jeep/Headl oad 192 276 N.Khawdungsei 28 Fair Weather Road Jeep/Headlo ad 224.00/420 322 9Zohmun Zohmun 1All Weather Road Town trip 4050 Tinghmun 17Fair Weather Road Jeep 136 170 Palsang 19 Fair Weather Road Jeep 152.00/285 190 Mauchar 23 Fair Weather Road Jeep 184.00/345 230 Zokhawthiang 35 Fair Weather Road Jeep 280.00/525 350 10Saitual Saitual 1All Weather Road Town trip 4050 Keifang 3All Weather Road Town trip 4050 Rulchawm 8 All Weather Road Town trip 4080 Sihfa 8 Fair Weather Road Jeep/Headlo ad 64.00/12080 Ruallung 8 All Weather RoadJeep 64 80 Dilkhan 12 All Weather RoadJeep 96 120 Mualpheng 14 All Weather RoadJeep 112 140 Tualbung 16 Fair Weather RoadJeep 128 160 Lungpher 22 Fair Weather RoadJeep 176 220 Lenchim 24 Fair Weather RoadJeep 192.00/360 240 Tawizo 24 Fair Weather RoadJeep 192.00/360 240 Buhban 32Fair Weather Road Jeep 256 320 Maite 34Fair Weather Road Jeep 272 340 11 Phullen Phullen 1All Weather Road Town trip 4050 Thanglailung 9All Weather Road Jeep 72 90 Ex-109/2019 - 6 - - 7 - Page 5 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Zawngin 14 All Weather RoadJeep 112 140 Luangpawn 22 Fair Weather RoadJeep 176.00/330 220 12Phuaibuang Phuaibuang 1 All Weather RoadTown trip 4050 13 Khawlian Khawlian 1 All Weather RoadTown trip 4050 N.E.Tlangnuam 9 All Weather Road Jeep 48 90 Daido 12 All Weather RoadJeep 96 120 Ex-109/2019 - 6 - - 7 - Page 1 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 1Aizawl City Venghlui 7 All Weather Road Town trip 4055 Upper Republic 7 All Weather Road Town trip 4055 Republic 7 All Weather Road Town trip 4055 Republic VT 7 All Weather Road Town trip 4055 College Veng 7 All Weather Road Town trip 4055 Upper Bethlehem 7 All Weather Road Town trip 4055 Bethlehem VT 7 All Weather Road Town trip 4055 Mission Veng 8 All Weather Road Town trip 4055 Model Veng 8 All Weather Road Town trip 4055 Tuikhuahtlang 8 All Weather Road Town trip 4055 Thakthing 8 All Weather Road Town trip 4055 Damveng 8All Weather Road Town trip 4055 Venghnuai 8All Weather Road Town trip 4055 Salem (Via Bypass road) 8All Weather Road Town trip 4055 ITI (Via Bypass road) 8 All Weather Road Town trip 4055 Kulikawn 9All Weather Road Town trip 4058 Tlangnuam 9All Weather Road Town trip 4058 Chawnpui 9All Weather Road Town trip 4058 Zotlang 9All Weather Road Town trip 4058 Zonuam 10All Weather Road Town trip 4058 Luangmual 10All Weather Road Town trip 4058 Chawlhmun 10 All Weather Road Town trip 4058 Govt. Complex 10 All Weather Road Town trip 4058 Ex-109/2019 - 8 - - 9 - Page 2 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tuivamit 10 All Weather Road Town trip 4058 Phunchawng 5 All Weather Road Town trip 4050 Tuikual 'N' 7 All Weather Road Town trip 4055 Tuikual 'S' 7 All Weather Road Town trip 4055 Dinthar 7 All Weather Road Town trip 4055 Vaivakawn 7 All Weather Road Town trip 4055 Dawrpui VT 7 All Weather Road Town trip 4055 Kanan 7 All Weather Road Town trip 4055 Hunthar 6 All Weather Road Town trip 4055 Mission Vengthlang 8 All Weather Road Town trip 4055 Khatla 7 All Weather Road Town trip 4055 Khatla 'S' 8All Weather Road Town trip 4055 Khatla 'E' 7All Weather Road Town trip 4055 Nursery 8All Weather Road Town trip 4055 Bungkawn 8All Weather Road Town trip 4055 Bungkawn VT 8All Weather Road Town trip 4055 Maubawk 9All Weather Road Town trip 4058 Lawipu 10All Weather Road Town trip 4058 New Capital Comple 10All Weather Road Town trip 4058 Suburb Saikhamakawn 23All Weather Road Truck 4680 Melthum 23All Weather Road Truck 4680 Hlimen 25 All Weather Road Truck 5080 Central Jail 16 All Weather Road Medium Truck 8080 Ex-109/2019 - 8 - - 9 - Page 3 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tanhril 17 All Weather Road Medium Truck 8585 Sakawrtuichhun 18 All Weather Road Medium Truck 9090 Rangvamual 10 All Weather Road Medium Truck 5065 Lungverh 15 All Weather Road Medium Truck 7575 Lungleng 30 All Weather Road Jeep 240240 Lungleng 'N' 29.2 All Weather Road Jeep 233233 Samtlang 21.2 All Weather Road Jeep 169169 Muallungthu 28 All Weather Road Medium Truck 140140 Falkawn 26 All Weather Road Medium Truck 130130 Kelsih 24 All Weather Road Medium Truck 120120 Mel - 8 22 All Weather Road Medium Truck 110110 Hualngohmun 20All Weather Road Medium Truck 100100 Sairang 25All Weather Road Truck 5080 Sairang Dinthar 26All Weather Road Truck 5280 Sairang Sihhmui 24All Weather Road Medium Truck 48120 W.Serzawl 45All Weather Road Medium Truck 225225 Lengpui 44All Weather Road Truck 8895 Lengte 42All Weather Road Medium Truck 210210 Rawpuichhip 65All Weather Road Truck 130130 Rulpuihlim 74All Weather Road Medium Truck 370370 Nghalchawm 52All Weather Road Medium Truck 260260 Hmunpui 50 All Weather RoadMedium Truck 250250 Dilzawl 65 All Weather RoadJeep 520520 Ex-109/2019 - 10 - - 11 - Page 4 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tuahzawl 64 All Weather Road/KatchhaMedium Truck 320320 Dapchhuah 80 All Weather Road Truck 160160 2 Reiek Reiek 1 All Weather RoadTown trip 4045 Ailawng 3 All Weather Road Town trip 4050 Chungtlang 15 All Weather Road Jeep 120150 3 Khawrihnim Khawrihnim 1 All Weather Road Town trip 4045 W.Lungdar 10 All Weather Road Jeep 80100 Hreichuk 9 All Weather Road Jeep 7290 4 Kanghmun Kanghmun 1All Weather Road Town trip 4045 Lungphun 9 All Weather Road Jeep 7290 5 Aibawk Aibawk 1 All Weather Road Town trip 4045 Sateek 5 All Weather Road Town trip 4050 Tachhip 8 All Weather Road Jeep 5680 Phulpui 10 All Weather Road Jeep 72100 Maubuang 13 All Weather Road Jeep 80130 Thiak 16 All Weather Road Jeep 128160 6 Darlung Darlung 1 All Weather RoadTown trip 4145 Sabual 3.5 FootpathJeep4552.5 Bawlte 6.5 FootpathJeep9097.5 Bawngthah 8 All Weather Road Jeep 6480 7 Sialsuk Sialsuk 1 All Weather Road Town trip 4045 Samlukhai 7 All Weather Road Jeep 4870 Sailam 15 All Weather Road(PWD) Jeep 104150 Lungsei 20 Foot PathHeadload 270300 8Hmuifang Hmuifang 1All Weather Road Town trip 4045 Ex-109/2019 - 10 - - 11 - Page 5 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Chamring 2 All Weather Road Town trip 4045 Lamchhip 8 All Weather Road Jeep 6480 Chawilung 16 All Weather Road(PWD) Jeep 112160 Sumsuih 6 All Weather Road Jeep 4060 9 Rawpuichhip Rawpuichhip 1All Weather Road Town trip 4045 Tuahzawl 7 All Weather Road Jeep 5670 Rulpuihlim 15 All Weather Road Jeep 72150 Hmunpui 31.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 90 160 Dapchhuah 36 All Weather Road Medium Turck 100180 Dilzawl 46.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 15 Km upto Dilzawl (Head Load) 315 378 Saitlaw 51.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 20 Km upto Saitlaw (Head Load) 390 453 Ex-109/2019 - 12 - - 13 - Page 1 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 1Lunglei Town Bazar 8All Weather Road Town Trip 4058 College Veng 10All Weather Road Town Trip 4058 Venghlun 10All Weather Road Town Trip 4058 Rahsi Veng 5 All Weather RoadTown Trip 4050 Venglai 3 All Weather RoadTown Trip 4050 Electric Veng 4 All Weather RoadTown Trip 4050 Chanmari 3 All Weather RoadTown Trip 4050 Farm Veng 3 All Weather RoadTown Trip 4050 Ramthar 3 All Weather RoadTown Trip 4050 Salem Veng 2 All Weather RoadTown Trip 4045 Lunglawn 2 All Weather RoadTown Trip 4045 Luangmual 2 All Weather RoadTown Trip 4045 Sethlun 1 All Weather RoadTown Trip 4045 Theiriat 2 All Weather RoadTown Trip 4045 Hrangchalkawn 2 All Weather RoadTown Trip 4045 Suburb Sazaikawn 13 All Weather Road Medium Truck65 70 Pukpui 18 All Weather Road Medium Truck90 90 Zotlang 14.1All Weather Road Medium Truck 70 70 Serkawn 13All Weather Road Medium Truck 65 70 Zohnuai 13All Weather Road Medium Truck 62 70 Lungpuizawl 13All Weather Road Medium Truck/Jeep 65.00/104 70 Zobawk 14All Weather Road Medium Truck 70 70 Hauruang 22 All Weather Road Medium Truck 110 110 Ex-109/2019 - 12 - - 13 - Page 2 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Dawn 25 All Weather Road Medium Truck125 125 Ralvawng 32 All Weather Road Medium Truck160 160 Hlumte 25 All Weather RoadJeep 200 250 Sairep 20 Fair Weather RoadJeep 160 200 Thaizawl 19 All Weather Road Medium Truck95 95 Bualte 22All Weather Road Medium Truck 110 110 Thualthu 30All Weather Road Medium Truck 250 150 Chithar 14Fair Weather Road Jeep/Head load 112.00/210 161 Vaisam 21Fair Weather Road Jeep/Head load 168.00/315 241.5 Thangpui 14Fair Weather Road Jeep/Head load 112.00/210 161 Thangte 14Fair Weather Road Jeep/Head load 112.00/211 161 Runtung 3729 Km All Weather Road 8 Km Fair Weather Road Medium Truck/Jeep 334 271.5 Thehhlep 2313 Km All Weather Road 10 Km Fair Weather Road Jeep/Head load 176.00/ 330 253 Vanhne 13 All Weather RoadJeep 104 104 Thuampui 19 All Weather RoadJeep 152 152 S.Lungdai 32 All Weather RoadJeep 256 256 Serte 36 All Weather RoadJeep 288 288 Sertlangpui 43 All Weather RoadJeep 344 344 Kawlhawk 55 All Weather RoadJeep 440 440 2 Tawipui South Tawipui South 1 All Weather RoadTown trip 4045 Tawipui North 8 All Weather RoadJeep 6464 Ex-109/2019 - 14 - - 15 - Page 3 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Mualcheng 'S' 15 Fair Weather Road Jeep/Headloa d120/225 172.5 3 Haulawng Haulawng 1 All Weather RoadTown trip 4045 N.Haulawng 1 All Weather RoadTown trip 4045 Hmuntlang 8 Fair Weather Road Jeep/Headloa d64/120 92 Zotuitlang 10 All Weather RoadJeep 8080 Chengpui 12Fair Weather Road Jeep/Headloa d 96/180 138 Mausen 16All Weather Road Jeep 128 128 Phaileng 'S' 18Fair Weather Road Jeep/Headloa d 144/270 207 4 Mualthuam 'N' Mualthuam 1All Weather Road Town trip 4045 Sekhum 8All Weather Road Jeep 6470 Ramlaitui 14All Weather Road Jeep 112 120 5 Putlungasih Putlulngasih 1All Weather Road Town trip 4045 New Vuakmual 4 FootpathHeadload 6060 Kauchhuah 5 Fair Weather Road Jeep/Headloa d40/75 57.5 Phairuangchhuah 5 Fair Weather Road Jeep/Headloa d40/75 57.5 Belthei 8 Fair Weather Road Jeep/Headloa d64/120 92 Zawlpui 11 Fair Weather Road Jeep/Headloa d88/165 126.5 Bolia 18 Fair Weather Road Jeep/Headloa d144/270 207 Tuisenchhuah 1918 Km All Weather Road 1 km Fair Weather Road Jeep/Headloa d 152/285 218 6 Tlabung Tlabung 1All Weather Road Town trip 4045 Chilui(Nunsury) 6Fair Weather Road Jeep/Headloa d 48/90 69 Lamthai 10Fair Weather Road Jeep/Headloa d 80/150 115 Zohmun 12Fair Weather Road Jeep/Headloa d 96/180 138 Ex-109/2019 - 14 - - 15 - Page 4 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Kawrpuikai 17 All Weather RoadJeep 136 136 Silgur 18 All Weather RoadJeep 144 144 Khangpuilui 23 All Weather RoadJeep 184 184 Chawilung 24 Fair Weather Road Jeep/Headloa d192/360 276 Tuidum 24 All Weather RoadJeep 192 192 Malsury 40All Weather Road Jeep 320 320 Puankhai 47Fair Weather Road Jeep/HL+Ferr y 376 442 Devasora 50All Weather Road Jeep 400 400 Bandiasora 60All Weather Road Jeep 480 480 7 Chawngte Chawngte 'P' 1All Weather Road Town trip 4045 Chawngte 'L' 1All Weather Road Town trip 4045 Kamalanagar 1All Weather Road Town trip 4045 Saizawh 'W' 6Fair Weather Road Head load 9090 Bajeisora 6Fair Weather Road Head load 9090 Tuikhurlui 6 Fair Weather Road Jeep/Head load 40.00/90 90 Boganpara 8 FootpathHead load 120120 Nalbunya 10 Fair Weather Road Jeep/Head load80/150 115 Udalthana I & II 10 Fair Weather Road Jeep/Head load80/150 115 Sumsilui 10Fair Weather Road Jeep/Head load 80/150 115 Hmunlai 10Fair Weather Road Jeep/Head load 80/150 115 Rualalung 12All Weather Road Jeep 9696 Sakeilui 14Fair Weather Road Jeep/Head load 112/210 161 Mualbu 'L' 15Fair Weather Road Jeep/Head load 120/225 172.5 Mautlang 16 FootpathHead load 240240 Ex-109/2019 - 16 - - 17 - Page 5 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Ngharum 16 Fair Weather Road Jeep/Head load128/240 184 Zehtet 20 Fair Weather Road Jeep/Head load160/300 230 Sedailui 2010 km All Weather Road 10 Km Footpath Jeep+Head load 230 230 Ulusury 22 Fair Weather Road Jeep/Head load176/330 253 Jamersury 22Fair Weather Road Jeep/Head load 176/330 253 Abubangasora 22Fair Weather Road Jeep/Head load 176/330 253 Thanzamasora 2316 Km All Weather Road 7 Km Foot path Jeep+Head load 233 233 Buknuam 2420 KmFair Weather Road 4 Km Footpath Jeep+Head load 192/360 276 Mondirasora 26Fair Weather Road Jeep/Head load 208/390 299 Ugudasury 'N' 26Fair Weather Road Jeep/Head load 208/390 299 Jognasury 26Fair Weather Road Jeep/Head load 208/390 299 8 Lungsen Lungsen 1 All Weather Road Town trip 40 45 Phairuangkai 15 All Weather RoadJeep 120 120 Rangte 15 All Weather RoadJeep 120 120 Rotlang 'W' 17 15 Km All Weather Road 2 Km Fair Weather Road Jeep/Head load 150 150 Undermanik 19 9 Km All Weather Road 10 KmFair Weather Road Jeep/Head load 152/285 218.5 Chhumkhum 19 15 Km Fair Weather 4 Km Foothpath Jeep+Head load 180 180 Chhuahthum 1915 Km Fair Weather 4 Km Foothpath Jeep+Head load 180 180 Ex-109/2019 - 16 - - 17 - Page 6 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Lalnutui 34 All Weather Road Medium Truck170 170 Lungrang 39 All Weather Road Medium Truck195 195 9 Tuichawng Tuichawng 1 All Weather RoadTown trip 4045 Matisora 8 Fair Weather Road Headload/Boa t+Headload40/75 120 Tuichawngchhuah 6Foot path Boat/Headloa d 90 90 Diblibagh 14Fair Weather Road Headload/Boa t+Headload 72/135 250 Samuksury 14Fair Weather Road Headload/Boa t+Headload 112/200 250 Ugudasury 16Fair Weather Road Headload/Boa t+Headload 128/240 280 Belkhai 25Fair Weather Road Headload/Boa t+Headload 200/375 287.5 Belkhai/Tuikawi 25Fair Weather Road Headload/Boa t+Headload 200/375 287.5 10 Borapansury Borapansury 1All Weather Road Town trip 4045 Ugulsury 6.5All Weather Road Jeep 5060 Kurbalovasora 8All Weather Road Jeep 6465 Silsury 13All Weather Road Jeep 104 104 Chhotapansury 20All Weather Road Jeep 160 160 Geraluksora 28 All Weather RoadJeep 224 224 Jurulsury 41.5 All Weather RoadJeep 330 330 Ugudasury 54 All Weather RoadJeep 432 432 11 Hnahthial Hnahthial 1 All Weather RoadTown trip 4045 Thiltlang 10 All Weather Road Medium Truck40 70 Leite 12 All Weather Road Medium Truck60 70 Tuipui 'D' 14 All Weather Road Medium Truck70 75 Rotlang 'E' 18 All Weather RoadJeep 144 144 Ex-109/2019 - 18 - - 19 - Page 7 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Pangzawl 22 All Weather Road Medium Truck44 110 Lungmawi 3321 Km All Weather Road 12 Km Fair Weather Road Medium Truck/Headlo ad 208 208 Mualthuam 'S' 44All Weather Road 16 Km Truck (Hnahthial - Rotlang 'E') 28 Km. Jeep (Rotlang 'E' - Mualthuam 'S') 531 256 Rawpui 33All Weather Road Medium Truck 66 165 12 Sangau SDC Sangau 1All Weather Road Town trip 4045 Sentetfiang 3 FootpathHead Load 4560 Thaltlang 8 FootpathHead Load 64.00/120 92 Pangkhua 10All Weather Road Jeep 8080 Cheural 16All Weather Road Jeep 128 128 Rawlbuk 27All Weather Road Jeep 216 216 13 Lungtian Lungtian 1All Weather Road Town trip 4045 Vartek 4Footpath Head Load 6065 Vartekkai 12 Fair Weather Road Jeep/Head Load 96/180 138 14 S.Vanlaiphai S.Vanlaiphai 1 All Weather RoadTown trip 4045 Lungpuitlang 12 Fair Weather RoadJeep 9696 Darzo 15All Weather Road Jeep 120 120 Muallianpui 16FairWeather Road Jeep 128 128 Lungleng 'S' 23Fair Weather Road Jeep/Headloa d 184/345 264.5 15 Tarpho Tarpho 1All Weather Road Town trip 4045 Khawhri 3Fair Weather Road Head Load 4550 Aithur 7Fair Weather Road Jeep/Headloa d 56.00/105 80.5 Ex-109/2019 - 18 - - 19 - Page 1 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 1Siaha Siaha 1 All Weather RoadTown trip 4045 Thingsen 7 All Weather RoadJeep 5660 Lungzarhtum 13 All Weather RoadJeep 104104 Tuipui Ferry 25.3 Fair Weather Road Jeep/ Headload Nil 291 2 Bualpui 'NG' Bualpui 1All Weather Road Town trip 4045 Tuisumpui 9Fair Weather Road Jeep/Head Load 72/135 103.5 Old Tuisumpui 9 Fair Weather Road Jeep/Head Load 72/135 103.5 3 Lungpher Lungpher 1 All Weather RoadTown trip 4045 Siachangkawn 5 All Weather Road Town trip 4055 4 Vawmbuk Vawmbuk 1 All Weather RoadTown trip 4045 Archhuang 8 Fair Weather Road Jeep/Head Load 64/120 92 Tialdawnglung 5 Fair Weather Road Jeep/Head Load 40/75 60 5 Niawhtlang Niawhtlang 1 All Weather RoadTown trip 4045 Lungbun 7 All Weather RoadJeep 5660 6 Chhuarlung Chhuarlung 1 All Weather RoadTown trip 4045 Ainak 20 PMGSY Fair Weather Road Jeep/Head Load 160/300 230 7 Siata Siata 1 All Weather Road Town trip 4045 8 Chakhang Chakhangtlang 1 All Weather Road Town trip 4045 Chakhang 1 All Weather Road Town trip 4045 Siasih 17 Fair Weather Road Jeep/Head Load136.00/255 195.5 9 Phalhrang Phalhrang 1 All Weather Road Town trip 4045 Romibawk 11All Weather Road Jeep 8888 Ex-109/2019 - 20 - - 21 - Page 2 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Riasikah 20All Weather Road Jeep 160160 10 Kawlchaw SDC Kawlchaw 'W' 1All Weather Road Town trip 4045 Kawlchaw 'E' 1All Weather Road Town trip 4045 Sihtlangpui 7All Weather Road Jeep 5660 Chawntlangpui 10All Weather Road Jeep 8080 New Serkawr 12All Weather Road Jeep 9696 New Latawh 19All Weather Road Jeep 152152 Lohry 33All Weather Road Jeep 264264 11 Serkawr Serkawr 1 All Weather RoadTown trip 4045 12 Phura Phura 1 All Weather RoadTown trip 4045 Kaisih 2 All Weather RoadTown trip 4045 Maisa 10 All Weather RoadJeep 8080 Lawngban 12 FootpathHeadload 180180 Mipu 16Fair Weather Road Jeep/Head Load 128.00/240 184 Lungdar 20BRGF Fair Weather Road Jeep/Head Load 160.00/300 230 13 Tongkolong Tongkolong 1All Weather Road Town trip 45 Bymary 12Fair Weather Road Jeep/Head Load 96.00/180 138 14 Lungpuk Lungpuk 1All Weather Road Town trip 4045 15 Maubawk Maubawk 'L' 1All Weather Road Town trip 4045 Maubawk Zero 10All Weather Road Jeep 8080 16 Tuipang SDC Tuipang 1All Weather Road Town trip 4045 Tuipang 'L' 8All Weather Road Jeep 6464 Theiri 14 All Weather Road Medium Truck70 70 Ex-109/2019 - 20 - - 21 - Page 3 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Theiva 27All Weather Road Medium Truck 135 135 Siatlai 12All Weather Road Jeep 9696 Khopai 27All Weather Road Jeep 216216 Chheihlu 31All Weather Road Jeep 248248 Mawhre 43All Weather Road Jeep 344344 17 Tuisih Tuisih 1All Weather Road Town trip 4045 18 Zawngling Zawngling 1All Weather Road Town trip 4045 Lotai 2All Weather Road Town trip 4045 Ahmypi 10 All Weather Road Jeep New route 80 19 Laki Laki 1All Weather Road Town trip 4045 20 Chapui Chapui 1All Weather Road Town trip 4045 21 Vahai Vahai 1All Weather Road Town trip 4045 Ex-109/2019 - 22 - - 23 - Page 1 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 1Champhai Vengsang 5 All Weather Road Town Trip4050 Kahrawt 3 All Weather Road Town Trip4050 Bazar 3 All Weather Road Town Trip4050 Dawr Veng 2All Weather Road Town Trip4045 Vengthlang 'N' 2 All Weather Road Town Trip4045 Venglai 2All Weather Road Town Trip4045 Electric 1 All Weather Road Town Trip4045 Kanan 2 All Weather Road Town Trip4045 Dinthar 3 All Weather Road Town Trip4050 Jail Veng 2 All Weather Road Town Trip4045 Zion 1 All Weather Road Town Trip4045 Bethel 1 All Weather Road Town Trip4045 Vengthar 1 All Weather Road Town Trip4045 Keifangtlang 6 All Weather Road Town Trip4055 New Champhai 1 All Weather Road Town Trip4045 Tlangsam 5 All Weather Road Jeep8055 2Suburb Hmunhmeltha 10 All Weather Road Jeep8080 Zote 15All Weather Road Medium Truck 7575 Zotlang 10All Weather Road Medium Truck 5060 Ruantlang 11All Weather Road Medium Truck 5558 Chhungte 7.5 All Weather Road Jeep6060 N.Khawbung 20 All Weather Road Jeep160160 Tuipui 20 All Weather Road Jeep160160 Ngur 20 All Weather Road Jeep160160 Vapar 26 All Weather Road Jeep208208 Murlen 3926 Km All Weather Road 13 Km Footpath Jeep/Head Load 403 403 Mualkawi 16 All Weather Road Jeep128128 Melbuk 21 All Weather Road Jeep168168 Hruaikawn 25 All Weather Road Jeep200200 Zokhawthar 31 All Weather Road Jeep248248 Bulfekzawl 31 All Weather Road Jeep248248 3Hnahlan Hnahlan 1 All Weather Road Town Trip4045 Diltlang 16Fair Weather Road Jeep/Headload128.00/240 184 Lungphunlian 23All Weather Road Jeep/ Headload 184/345 264.5 Tualcheng 16Fair Weather Road Jeep/Headload128.00/240 184 Khuangphah 19 All Weather Road Jeep152152 Vaikhawtlang 25 All Weather Road Jeep200200 Ex-109/2019 - 22 - - 23 - Page 2 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Selam 448 Km All Weather Road 36 Km Fair Weather Road Jeep/ Headload 352/660 506 4 Kelkang Kelkang 1 All Weather Road Town Trip4045 Dilkawn 2All Weather Road Town Trip4045 Buang 20Fair Weather Road Jeep/Headload160.00/300 230 5 Khuangleng Khuangleng 1 All Weather Road Town Trip4045 Leisenzo 15Fair Weather Road Jeep/Headload120.00/225 172.5 Sesih 15 All Weather Road Jeep120120 Lianpui 2310 Km All Weather Road 13 Km Fair Weather Road Jeep/Headload 184.00/345 264.5 Sazep 30Fair Weather Road Jeep/Headload240.00/450 345 Vangchhia 40Fair Weather Road Jeep/Headload320.00/600 460 6 Bungzung Bungzung 1 All Weather Road Town Trip4045 Vanzau 14 All Weather Road Jeep112112 Zawngtetui 8 All Weather Road Jeep6470 7Dungtlang Dungtlang 1 All Weather Road Town Trip4045 Samthang 14 All Weather Road Jeep112112 Leithum 13 All Weather Road Jeep104104 8Khawbung Khawbung 1 All Weather Road Town Trip4045 Khuangthing 15 All Weather Road Jeep120120 Zawlsei 5 All Weather Road Jeep4055 9Vaphai Vaphai 1 All Weather Road Town Trip4045 Chawngtui 6Fair Weather Road Jeep/Headload 9070 Saikhumphai 13Fair Weather Road Jeep/Headload 195149.5 10 Farkawn Farkawn 1 All Weather Road Town Trip4045 Khankawn 10Fair Weather Road Jeep/Headload80.00/150 115 Thekte 15Fair Weather Road Jeep/Headload120.00/225 172.5 Thekpui 15Fair Weather Road Jeep/Headload120.00/225 172.5 11 Khawzawl Khawzawl VT 1 All Weather Road Town Trip4045 Hermon 3 All Weather Road Town Trip4050 Dinthar 4 All Weather Road Town Trip4050 Zaingen 4 All Weather Road Town Trip4050 Darngawn 6 All Weather Road Town Trip4055 Arro Veng 6 All Weather Road Town Trip4055 Lungvar 7 All Weather Road Town Trip4055 Ex-109/2019 - 24 - - 25 - Page 3 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Kawnzar 8 All Weather Road Town Trip4058 Electrict 8 All Weather Road Town Trip4058 Zuchhip 8 All Weather Road Town Trip4058 Chawngtlai 10All Weather Road Town Trip6070 Hmuncheng 15 FootpathHeadload 225225 Arro Village 16Fair Weather Road Jeep/Headload128.00/240 184 Tualpui 26 All Weather Road Jeep208208 Neihdawn 16Fair Weather Road Jeep/Headload128.00/240 184 Ngaizawl 20 All Weather Road Jeep160160 Tualte 20 All Weather Road Jeep160160 Khualen 25All Weather Road Medium Truck 125125 12 Rabung Rabung 1 All Weather Road Town Trip4045 Aiduzawl 4Fair Weather Road Jeep/Headload32.00/60 55 Pamchung 10Fair Weather Road Jeep/Headload80.00/150 115 13 Khawhai Khawhai 1 All Weather Road Town Trip4045 New Chalrang 8 All Weather Road Town Trip4058 Chalrang 8 All Weather Road Town Trip4058 Lungtan 9 All Weather Road Jeep7272 Vangtlang 14Fair Weather Road Jeep/Headload112/210161 Riangtlei 24All Weather Road Jeep192192 14 Sialhawk Sialhawk 1 All Weather Road Town Trip4045 Tlangmawi 11 FootpathHeadload 165165 Tlangpui 19 All Weather Road Jeep152152 15Biate Biate 1 All Weather Road Town Trip4045 16Kawlkulh Kawlkulh 1 All Weather Road Town Trip4045 Dulte 10 All Weather Road Jeep8080 Vankal 12 FootpathHead Load 180180 Chhawrtui 16Fair Weather Road Jeep/Headload128.00/240 184 Puilo 12 All Weather Road Jeep9696 Vanchengpui 2515 Km All Weather Road 10 Km Fair Weather Road Jeep/Headload 200.00/375 287.5 Rullam 30 All Weather Road Jeep240240 17Hliappui Hliappui 1 All Weather Road Town Trip4045 Saichal 10Fair Weather Road Jeep/Headload80.00/150 115 Changzawl 12Fair Weather Road Jeep/Headload96.00/180 138 Ex-109/2019 - 24 - - 25 - Page 4 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Pawlrang 10 All Weather Road Jeep8080 18Lungpho Lungpho 1 All Weather Road Town Trip4045 Ngentiang 5 All Weather Road Town Trip4050 Thinglian 15Fair Weather Road Jeep/Headload120.00/225 172.5 Hmunzawl 28Fair Weather Road Jeep/Headload224.00/420 322 19 Ngopa Ngopa 1 All Weather Road Town Trip4045 Lamzawl 19 FootpathHeadload 285285 20 N.E.Khawdung sei NE.Khawdungsei Town TripAll Weather Road 4045 Chiahpui 14 All Weather Road Jeep112112 Khawkawn 10 All Weather Road Jeep8080 21Kawlbem Kawlbem 1 All Weather Road Town Trip4045 22Teikhang Teikhang 1 All Weather Road Town Trip4045 Hrianghmun 9 Fair Weather Road Jeep7272 Mimbung 10 All Weather Road Jeep8080 23Mimbung Mimbung 1 All Weather Road Towntrip4045 Ex-109/2019 - 26 - - 27 - Page 1 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 1Mamit Mamit 1 All Weather RoadTown Trip4045 Luangpawl 3 All Weather RoadTown Trip4050 Phaizau 10Fair Weather Road Jeep/Head Load 80.00/150 115 N.Sabual 10Fair Weather Road Jeep/Head Load 80.00/150 115 Dampui 17All Weather Road Medium Truck 85 85 Vawngawnzo 17All Weather Road Jeep/Mediu m Truck 136.00/85 110.5 Bawngva 19 All Weather Road Jeep152 152 Chilui 20 FootpathHead Load 300300 Tlangkhang 20 FootpathHead Load 300300 Damdiai 23All Weather Road Jeep/Mediu m Truck 184.00/115 148.5 Nalzawl 25R.D.Road/ Footpath Jeep/Head Load 200.00/375 287.5 Khanthuam 27 17 Km All Weather Road 10 Km Footpath Jeep/Head Load 286 286 Suarhliap 30All Weather Road Medium Truck 150 150 2 W. Phaileng W. Phaileng 1 All Weather RoadTown Trip4045 Salem boarding 8Fair Weather Road Jeep/Head Load 64.00/120 92 Kawnmawi 10 All Weather Road Jeep80 80 Chhippui 11 All Weather Road Jeep88 88 Khawhnai 14Fair Weather Road Jeep/Head Load 112.00/210 161 Lallen 15 All Weather Road Jeep120 120 Teirei Forest 18 All Weather Road Jeep90 90 Tuirum 23Fair Weather Road Jeep/Head Load 184.00/345 264.5 Saithah 24 All Weather Road Jeep192 192 Damparengpui 30All Weather Road Medium Truck 150 150 3 Phuldungsei Phuldungsei 1 All Weather RoadTown Trip4045 Parvatui 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Zopui 37Fair Weather Road Jeep/Head Load 296.00/555 425 4 Pukzing Pukzing 1 All Weather RoadTown Trip4045 Hnahva 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Pukzing Vengthar 10All Weather Road Jeep80 80 W.Phulpui 11 All Weather Road Jeep120 88 Ex-109/2019 - 26 - - 27 - Page 2 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 5Marpara Marpara Mizoveng 1 All Weather Road Town Trip4045 Marpara 'N' 2 All Weather RoadTown trip4045 Marpara 'S' 2 All Weather RoadTown Trip4045 Hruiduk 6Fair Weather Road Jeep/Head Load 48.00/90 69 Terabonia 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Laisawral 12Fair Weather Road Jeep/Head Load 96.00/180 138 Marpara 'W' 14 FootpathHead load 210210 Phainuam 14 FootpathHead Load 210210 Salmore 17 FootpathHead Load 255255 New Sachan 17Fair Weather Road Jeep/Head Load 136.00/255 195.5 Mauzam 20Footpath Head Load 300300 Old Sachan 20Fair Weather Road Jeep/Head Load 160.00/300 230 Sumasumi 23 Fair Weather RoadHead Load 345 6Tuipuibari Tuipuibari 1 All Weather RoadTown trip4045 Sidon 3 All Weather RoadTown Trip4050 Persang 5Fair Weather Road Jeep/Head Load 40.00/75 57.5 Rajivnagar 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Tuipuibari Venghlui 8 FootpathHead Load 120120 Andermanik 13Fair Weather Road Jeep/Head Load 104.00/195 149.5 Belkhai 17Fair Weather Road Jeep/Head Load 136.00/255 195.5 Khantlang 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Zomuantlang 31Fair Weather Road Jeep/Head Load 248.00/465 356.5 7 Zawlnuam Zawlnuam 1 All Weather RoadTown Trip4045 Zawlpui 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Hriphaw 30 All Weather Road Jeep240 240 Kolalian 36 All Weather Road Jeep208.00/288 248 8 Kawrtethawve ng Kawrtethawveng 1All Weather Road Town Trip4045 W.Bunghmun 10 All Weather Road Jeep80 80 Mualthuam 16Fair Weather Road Jeep/Head Load 128.00/240 184 Serhmun 19 All Weather Road Jeep152 152 Thaidawr 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Ex-109/2019 - 28 - - 29 - Page 3 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Sotapa 30 FootpathHead Load 450450 9Tuidam Tuidam 1 All Weather RoadTown Trip4045 Tumpanglui 10 All Weather Road Jeep80 80 Darlak 12 All Weather Road Jeep96 96 New Eden 20 All Weather Road Jeep160 160 10Kawrthah Kawrthah 1 All Weather RoadTown Trip4045 K.Sarali 11 FootpathHeadload 165165 11Rengdil Rengdil 1 All Weather RoadTown Trip4045 Zamuang 7 All Weather RoadTown Trip4055 Chuhvel 18 All Weather Road Jeep144 144 Sihthiang 14Fair Weather Road Jeep/Headloa d 112.00/210 161 Saikhawthlir 22 All Weather Road Jeep176 176 Kananthar 2618 Km All Weather Road 8 Km Footpath Jeep/Headloa d 264 264 12 Kanhmun Kanhmun 1 All Weather RoadTown Trip4045 Luimawi 3 All Weather RoadTown Trip4050 Bungthuam 9 All Weather Road Jeep72 72 Thinghlun 15 All Weather Road Jeep120 120 Bajungpaveng 16 All Weather Road Jeep128 128 13Silsury Silsury-I 1 Fair Weather RoadTown Trip4045 Silsury-II 1 Fair Weather RoadTown Trip4045 Hnahva 13Fair Weather Road Jeep/ Headload 104/195 149.5 Ex-109/2019 - 28 - - 29 - Page 1 of 2 7KOLASIB DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 1 Kolasib Kolasib 1 All Weather RoadTown trip4045 Thingdawl 5 All Weather RoadTown trip4050 Rengtekawn 3 All Weather RoadTown trip4050 Saihapui 'K' 16All Weather Road Medium Truck 12880 Bukvannei 18All Weather Road Medium Truck 14490 Pangbalkawn 19All Weather Road Medium Truck 15295 Buhchangphai 21All Weather Road Medium Truck 168105 Phaisen 29All Weather Road Medium Truck 145145 N.Thinglian 19.2 All weather road 1.2 Km from Bukvannei 7 Km foot path Jeep/Headload 249249 Chhimluang 'S' 27All weather 18 Km from Pangbalkawn 8 Km Foot path Jeep/ Headload 272202.6 2 Bairabi Bairabi 1 All Weather RoadTown trip4045 Rastali 15All weather 7 Km from Pangbalkawn 8 Km foot path Jeep/ Headload 120.00/225138 Meidum 9All Weather Road Jeep7272 3 Vairengte Vairengte 1 All Weather RoadTown trip4045 N.Chhimluang 13All Weather Road Jeep75104 Bilkhawthlir 27All Weather Road Truck5280 Phainuam 8Fair Weather Road Jeep/Headload80.00/150115 4 Saiphai Saiphai 1 All Weather RoadTown trip4045 N.Chawnpui 10 All Weather Road Jeep8080 Saipum 18 All Weather Road Jeep/M Truck168144 5Lungdai Lungdai & Sentlang 1 All Weather Road Town trip 45 Serkhan4All Weather Road Town trip4050 Nisapui 13All Weather Road Jeep104104 Zanlawn 13All Weather Road Jeep104104 Lungmuat 21All Weather Road Jeep168168 6 Bukpui Bukpui 1 All Weather RoadTown trip4045 Ex-109/2019 - 30 - - 31 - Page 2 of 2 7KOLASIB DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 N.Chaltlang 13All Weather Road Jeep96104 7 N.Hlimen N.Hlimen 1 All Weather RoadTown trip4045 Thingthelh 14All Weather Road Jeep72112 8 Kawnpui Kawnpui 1 All Weather RoadTown trip4045 Mualvum 5 All Weather RoadTown trip4050 Bualpui 6 All Weather RoadTown trip4055 Khamrang 21All Weather Road Mini Truck120105 Mualkhang 2924 Km All Weather Road 9 Km Fair Weather Road Medium Truck/Jeep 165.00/264 105 Hortoki 20 All WeatherJeep160160 Ex-109/2019 - 30 - - 31 - 8SERCHHIP DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 34 5 6 78 1 Serchhip Serchhip 1 All Weather Road Town trip 40 45 New Serchhip 3 All Weather Road Town trip 40 50 Bukpui 5 All Weather Road Town trip 40 50 Chhiahtlang 13 All Weather Road Medium Truck 65 70 Keitum 14 All Weather Road Medium Truck 70 70 Hriangtlang 16 Fair Weather Road Jeep/Head load 128.00/240 184 Bungtlang 22 All Weather Road Medium Truck 110 110 Vanchengte 29 Fair Weather Road Jeep/Head load 232.00/435 333.5 Sialhau 32 Fair Weather Road Jeep/Head load 256.00/480 368 2 Khawlailung Khawlailung 1 All Weather Road Town trip 40 45 Piler 7 Fair Weather Road Jeep/Head load 56.00/105 80.5 Chekawn 10 All Weather Road Jeep 8080 Sialsir 17 Fair Weather Road Jeep/Head load 136.00/255 195.5 3 E. Lungdar E.Lungdar 1 All Weather Road Town trip 40 45 Mualcheng 12 All Weather Road Jeep 9696 Leng 12 Fair Weather Road Jeep/Head Load 96.00/180 138 Sailulak 18 Fair Weather Road Jeep/Head load 144.00/270 207 4 N. Vanlaiphai N.Vanlaiphai 1 All Weather Road Town trip 40 45 Bawktlang 8 Fair Weather Road Jeep/Head load 64.00/120 92 Chawngtui 'S' 10 Footpath Head load 150 150 Lungchhuan 12 Fair Weather Road Jeep/Head load 96.00/180 138 Lungkawlh 14 Fair Weather Road Jeep/Head Load 80.00/150 115 5 Cherhlun Cherhlun 1 All Weather Road Town trip 40 45 New Ngharchhip 10 Fair Weather Road Jeep/Head load 80.00/150 115 Old Ngharchhip 11 Fair Weather Road Jeep/Head load 88.00/165 126.5 6 Thingsai Thingsai 1 All Weather Road Town trip 40 45 Bualpui 'H' 14 Footpath Head load 210 210 7 Thenzawl Thenzawl 1 All Weather Road Town trip 40 45 Buangpui 10 All Weather Road Jeep 8080 Kanghmun 'S' 16 Fair Weather Road Jeep 128128 Zote 'S' 22 Fair Weather Road Jeep/Head Load 176.00/330 253 Page 1 of 2 Ex-109/2019 - 32 - - 33 - 8SERCHHIP DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 34 5 6 78 Neihloh 29 Fair Weather Road Jeep/Head Load 232.00/435 333.5 8 Chhipphir Chhipphir 1 All Weather Road Town trip 40 45 Bualpui 'V' 12 Fair Weather Road Jeep/Head Load 96.00/180 138 9 Buarpui Buarpui 1 All Weather Road Town trip 40 45 S.Khawlek 18 All Weather Road Jeep 144144 Bungtlang 'W' 19 All Weather Road Jeep 152152 Dengsur 25 All Weather Road Jeep 200200 10 Thenhlum Thenhlum 1 All Weather Road Town trip 40 45 Changpui 6 All Weather Road Jeep 4855 Lungchem 12 All Weather Road Jeep 9696 Kawnpui W 18 Fair Weather Road Jeep/Head Load 144.00/270 207 Darngawn 27 All Weather Road Jeep/Head Load 216.00/405 310.5 11 Bunghmun Bunghmun 1 All Weather Road Town trip 40 45 Sesawm 10 Fair Weather Road Jeep/Head Load 80.00/150 115 Tleu 12 All Weather Road Jeep 9696 * Dampui khua a awm tawhlo 12 Chhingchhip Chhingchhip 1 All Weather Road Town trip 40 45 Buhkangkawn (Chanin) 11 All Weather Road Medium Truck 5570 Khumtung 13 All Weather Road Medium Truck 65 70 Baktawng 17 All Weather Road Medium Truck 60 85 Hmawngkawn 22 Fair Weather Road Jeep/Head Load 176.00/330 253 Hualtu 26 All Weather Road Jeep 208208 Thentlang 32 All Weather Road Jeep 256256 Hmuntha 33 All Weather Road Jeep 264264 Khawbel 34 All Weather Road Jeep 272272 Page 2 of 2 Ex-109/2019 - 32 - - 33 - Page 1 of 2 9LAWNGTLAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 1 Lawngtlai Lawngtlai 1 All Weather RoadTown Trip4045 Thingkah 7 All Weather Road Jeep5656 Chawnhu 10 All Weather Road Jeep8080 Thingfal 14 All Weather Road Jeep112112 Saikah 18 All Weather Road Jeep144144 Paithar 21 All Weather Road Jeep168168 Mampui 21 All Weather Road Jeep168168 R.Vanhne 27 All Weather Road Jeep216216 Mamte 28 All Weather Road Jeep224224 Rulkual 31 All Weather Road Jeep248248 Tlengang 38 Fair Weather RoadJeep/Headload304.00/570 437 Saizawh 'E' 55 All Weather Road Jeep440440 2Vathuampui Vathuampui 1 All Weather RoadTown Trip4045 Chamdurtlang I&II 7Fair Weather Road Jeep/Headload56.00/10580.5 Tuichawngtlang 7 All Weather Road Jeep5656 Chamdur 'P' I&II 10 Fair Weather RoadJeep/Headload80.00/150115 Chikhurlui 11 Fair Weather RoadJeep/Headload88.00/165126.5 Ngunlingkhua 11 Fair Weather RoadJeep/Headload88.00/165126.5 Bolisora 12 Fair Weather RoadJeep/Headload96.00/180138 Mautlang 15Fair Weather Road Jeep/Headload120.00/225172.5 Tuisentlang 15 Fair Weather RoadJeep/Headload120.00/225172.5 3Tuithumhnar Tuithumhnar 1All Weather Road Town Trip4045 Lunghauka 15 Fair Weather RoadJeep/Headload120.00/225172.5 Hmawngbu 15 Fair Weather RoadJeep/Headload120.00/225172.5 T.Dumzau 20 Fair Weather RoadJeep/Headload160.00/300 230 Sabualtlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Hmawngbuchhuah 25Fair Weather Road Jeep/Headload200.00/375287.5 Dumzautlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Zochachhuah 25 Fair Weather RoadJeep/Headload200.00/375287.5 Laitlang 29 Fair Weather RoadJeep/Headload232.00/435333.5 Kakichhuah 30 FoothpathHeadload450450 4 Vaseikai SDC Vaseikai 1All Weather Road Town Trip4045 Nghalimlui 3All Weather Road Town Trip4050 Longpuighat 4All Weather Road Town Trip4050 Glolasury 5 Fair Weather RoadJeep/Headload40.00/7557.5 Devasora 'N' 5Fair Weather Road Jeep/HeadloadNew route57.5 Fangfarlui 7Fair Weather Road Jeep/HeadloadNew route80.5 Damlui 8Fair Weather Road Jeep/Headload64.00/12092 Vaseitlang-I 8Fair Weather Road Jeep/Headload64.00/12092 Vaseitlang-II 9 Fair Weather RoadJeep/Headload72.00/135103.5 Saibawh 10 Fair Weather RoadJeep/Headload80.00/150115 Pandawnglui 11 Fair Weather RoadJeep/Headload88.00/165126.5 Ajasora 14 Fair Weather RoadJeep/Headload112.00/210 161 Karlui 15 Fair Weather RoadJeep/Headload120.00/225172.5 Ex-109/2019 - 34 - - PB - Page 2 of 2 9LAWNGTLAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 Karlui II 17Fair Weather Road Jeep/HeadloadNew route195.5 Borkolok 16 Fair Weather RoadJeep/Headload128.00/240 184 Chhotaguisury 17 All Weather Road Jeep136136 Chhotaguisury II 18Fair Weather Road Jeep/HeadloadNew route207 Borakabakhali 20 Fair Weather RoadJeep/Headload160.00/300 230 Mainababsora 28 Fair Weather RoadJeep/Headload224.00/420 322 Mainababsora II 29Fair Weather Road Jeep/HeadloadNew route333.5 Lokhisury 30 Fair Weather RoadJeep/Headload240.00/450 345 Renghashya 34Fair Weather Road Jeep/Headload272.00/510 391 Kakurduleya 50 Fair Weather RoadJeep/Headload400.00/750 575 5 Bungtlang Bungtlang 'S' 1All Weather Road Town Trip4045 Hmunnuam 10 All Weather Road Jeep8080 Sekulh 14 All Weather Road Jeep112112 Saikhawthlir 15 FootpathHeadload 225225 Ngengpuitlang 18 Fair Weather RoadJeep/Headload144.00/270 207 Kawrthindeng 20 Fair Weather RoadJeep/Headload160.00/300 230 Darnamtlang 25 Fair Weather RoadJeep/Headload250.00/375287.5 Tuidangtlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Hlimzawl 25 FootpathHeadload 375375 M.Kawnpui 28 All Weather Road Jeep224224 Hruitezawl 28 Fair Weather Road Jeep/Headload224.00/420 322 6Diltlang Diltlang 1 All Weather RoadTown Trip4045 Chawngtelui 10Fair Weather Road Jeep/Headload80.00/150115 Ngengpui 20 All Weather Road Jeep160160 Khawmawi 20 All Weather Road Jeep160160 7Damdep Damdep II 1 All Weather RoadTown trip4045 Damdep I 6 All Weather Road Jeep4855 Fultuli 8 Fair Weather RoadJeep/Headload64.00/12092 Boraguisury 25 Footh pathHeadload375375 Jaruldubasora 25 Footh pathHeadload375375 Gerasury 35 Footh pathHeadload525525 Bilosora 35Fair Weather Road Jeep/HeadloadNew route402.5 Kamtuli 40Fair Weather Road Jeep/HeadloadNew route460 Devasora 'S' 45 Fair Weather RoadJeep/Headload360.00/675517.5 Parva I,II & III 50 Fair Weather RoadJeep/Headload400.00/750 575 NOTIFICATION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 Ex-109/2019

- PB - - 1 - Sl. No.Mode of Transportation Existing rate per Qtl. (In Rs) Propose rate per Qtl. (In Rs) 1 Town/City Trip * 40.00.50.00 2 Jeep 8.00 per km.15.00 per km 3 Medium Truck 5.00 per km.10.00 per km 4 Truck 2.00 per km.4.00 per km 5 River Boating/Ferry * 60.00-80.00 per ferry. 100.00 per Ferry 6 Head Load * 15.00 per km.35.00 per Km. 7 Handling charge * 10.0015.00 * River Boating/Ferry = Wherever bridge is not available/not in use, River Boating/Fer ry is necessary for the Loaded Transport vehicle or unloaded Foodgrai ns as well as the transport vehicle at a fixed rate. * Handling charge = Loading and unloading charge in transit or storage. FAIR PRICE SHOP ROUTES *Town / City Trip = Constant at the rate irrespective of any mode of transportatio n covering around 10 Km. from the ration drawing centre. * All Weather Road = Road classified as good throughout the year where classified tr ansport vehicles ply during any season. * Fair Weather Road = (i) Road classified as good only during dry season i.e Novemb er - May where classified transport vehicles could ply durin g the said period. (ii) When rainy season comes during the months of June - Octo ber, Fair Weather Roads become muddy, and no classified transport vehicle could ply, but need to resort to employ headload/cattle/horse at fixed Head Load rate. NOTIFICA TION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 NOTIFICA TION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 Ex-109/2019 - 2 - - 3 - Page 1 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 1Aizawl City Selesih 4 All Weather RoadTown trip 4050 Durtlang North 2 All Weather RoadTown trip 4045 Durtlang 2 All Weather RoadTown trip 4050 Durtlang Leitan 2 All Weather RoadTown trip 4050 Bawngkawn 1 All Weather RoadTown trip 4045 Bawngkawn 'S' 1 All Weather RoadTown trip 4045 Chaltlang 2 All Weather RoadTown trip 4045 Chaltlang 'N' 1.5All Weather Road Town trip 4045 Laipuitlang 3All Weather Road Town trip 4050 Ramhlun 'N' 2.5All Weather Road Town trip 4045 Ramhlun Venglai 3All Weather Road Town trip 4050 Ramhlun Sport Complex 4All Weather Road Town trip 4050 Ramhlun Vengthar 5All Weather Road Town trip 4050 Ramhlun South 5All Weather Road Town trip 4050 Ramthar North 5All Weather Road Town trip 4050 Ramthar 5All Weather Road Town trip 4050 Aizawl Venglai 5All Weather Road Town trip 4050 Chanmari 5All Weather Road Town trip 4050 Chanmari 'W' 5.5 All Weather RoadTown trip 4050 Edenthar 3 All Weather RoadTown trip 4050 Zarkawt 6 All Weather RoadTown trip 4055 Electric 5.5 All Weather RoadTown trip 4055 Muanna Veng 1 All Weather RoadTown trip 4045 Zuangtui 1 All Weather RoadTown trip 4045 Ex-109/2019 - 2 - - 3 - Page 2 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Thuampui 1 All Weather RoadTown trip 4045 Zemabawk 1 All Weather RoadTown trip 4045 Zemabawk North 1 All Weather RoadTown trip 4045 Zemabawk Lungbial 2 All Weather RoadTown trip 4045 Falkland 1 All Weather RoadTown trip 4045 Zemabawk Kananthar 1 All Weather RoadTown trip 4045 Dawrpui 6 All Weather RoadTown trip 4055 Saron 6All Weather Road Town trip 4055 Tuithiang 6All Weather Road Town trip 4055 Chhinga Veng 6All Weather Road Town trip 4055 Armed Veng 'N' 6All Weather Road Town trip 4055 Armed Veng 'S' 6.5All Weather Road Town trip 4055 Chite 3All Weather Road Town trip 4050 Sihphir 6All Weather Road Town trip 4055 Sihphir Vengthar 6All Weather Road Town trip 4055 Muthi 2All Weather Road Town trip 4045 Suburb Airfield 25All Weather Road Medium Truck/Jeep 50 75 Tuirial 27All Weather Road Medium Truck/Jeep 54 81 Sesawng 45 All Weather RoadTruck 90135 Seling 45 All Weather RoadTruck 90135 Tlangnuam 48 All Weather RoadTruck 98144 Thingsul 50 All Weather RoadTruck 100 150 Darlawng 58 All Weather RoadTruck 116 174 Tlungvel 59 All Weather RoadTruck 118 177 Ex-109/2019 - 4 - - 5 - Page 3 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Phulmawi 63 All Weather RoadTruck 126 189 2 Darlawn Darlawn 1 All Weather RoadTown trip 4045 Sawleng 7 All Weather RoadJeep 56 56 N.Serzawl 12 Fair Weather Road Jeep/Headload 96.00/180 138 Kepran 14 All Weather RoadJeep 112 112 Sailutar 16 All Weather RoadJeep 128 128 E.Phaileng 20 All Weather RoadJeep 160 160 Pehlawn 21 All Weather RoadJeep 168 168 Sunhluchhip 23 Fair Weather Road Jeep/Headload 184.00/345 264.5 Chhanchhuahna 25 Fair Weather Road Jeep/Headload 200.00/375 287.5 3 Khawruhlian Khawruhlian 1 All Weather RoadTown trip 4045 Hmunnghak 7 All Weather RoadJeep 40 56 Khanpui 9 All Weather RoadJeep 72 72 Lailak 15 All Weather RoadJeep 120 120 4 Suangpuilawn Suangpuilawn 1 All Weather RoadTown trip 4050 Lamherh 9All Weather Road Jeep 72 72 5 Vanbawng Vanbawng 1All Weather Road Town trip 4050 N.Khawlek 8All Weather Road Jeep 64 64 6 N.Vervek New Vervek 1All Weather Road Town trip 4050 Lungsum 6.4All Weather Road Jeep 52 52 Damdiai 12.33 Fair Weather Road Jeep/Headlo ad 99.00/185 142 7Ratu Ratu 1 All Weather RoadTown trip 4050 8 Sakawrdai Sakawrdai 1 All Weather RoadTown trip 4050 Vaitin 7 All Weather RoadJeep 56 70 Ex-109/2019 - 4 - - 5 - Page 4 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Upper Sakawrdai 12 Fair Weather Road Jeep/Headlo ad 96.00/180 138 Thingsat 12 Fair Weather Road Jeep/Headlo ad 96.00/180 138 Khawpuar 24 All Weather Road Jeep/Headl oad 192 276 N.Khawdungsei 28 Fair Weather Road Jeep/Headlo ad 224.00/420 322 9Zohmun Zohmun 1All Weather Road Town trip 4050 Tinghmun 17Fair Weather Road Jeep 136 170 Palsang 19 Fair Weather Road Jeep 152.00/285 190 Mauchar 23 Fair Weather Road Jeep 184.00/345 230 Zokhawthiang 35 Fair Weather Road Jeep 280.00/525 350 10Saitual Saitual 1All Weather Road Town trip 4050 Keifang 3All Weather Road Town trip 4050 Rulchawm 8 All Weather Road Town trip 4080 Sihfa 8 Fair Weather Road Jeep/Headlo ad 64.00/12080 Ruallung 8 All Weather RoadJeep 64 80 Dilkhan 12 All Weather RoadJeep 96 120 Mualpheng 14 All Weather RoadJeep 112 140 Tualbung 16 Fair Weather RoadJeep 128 160 Lungpher 22 Fair Weather RoadJeep 176 220 Lenchim 24 Fair Weather RoadJeep 192.00/360 240 Tawizo 24 Fair Weather RoadJeep 192.00/360 240 Buhban 32Fair Weather Road Jeep 256 320 Maite 34Fair Weather Road Jeep 272 340 11 Phullen Phullen 1All Weather Road Town trip 4050 Thanglailung 9All Weather Road Jeep 72 90 Ex-109/2019 - 6 - - 7 - Page 5 of 5 1AIZAWL EAST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transporta tion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Zawngin 14 All Weather RoadJeep 112 140 Luangpawn 22 Fair Weather RoadJeep 176.00/330 220 12Phuaibuang Phuaibuang 1 All Weather RoadTown trip 4050 13 Khawlian Khawlian 1 All Weather RoadTown trip 4050 N.E.Tlangnuam 9 All Weather Road Jeep 48 90 Daido 12 All Weather RoadJeep 96 120 Ex-109/2019 - 6 - - 7 - Page 1 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 1Aizawl City Venghlui 7 All Weather Road Town trip 4055 Upper Republic 7 All Weather Road Town trip 4055 Republic 7 All Weather Road Town trip 4055 Republic VT 7 All Weather Road Town trip 4055 College Veng 7 All Weather Road Town trip 4055 Upper Bethlehem 7 All Weather Road Town trip 4055 Bethlehem VT 7 All Weather Road Town trip 4055 Mission Veng 8 All Weather Road Town trip 4055 Model Veng 8 All Weather Road Town trip 4055 Tuikhuahtlang 8 All Weather Road Town trip 4055 Thakthing 8 All Weather Road Town trip 4055 Damveng 8All Weather Road Town trip 4055 Venghnuai 8All Weather Road Town trip 4055 Salem (Via Bypass road) 8All Weather Road Town trip 4055 ITI (Via Bypass road) 8 All Weather Road Town trip 4055 Kulikawn 9All Weather Road Town trip 4058 Tlangnuam 9All Weather Road Town trip 4058 Chawnpui 9All Weather Road Town trip 4058 Zotlang 9All Weather Road Town trip 4058 Zonuam 10All Weather Road Town trip 4058 Luangmual 10All Weather Road Town trip 4058 Chawlhmun 10 All Weather Road Town trip 4058 Govt. Complex 10 All Weather Road Town trip 4058 Ex-109/2019 - 8 - - 9 - Page 2 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tuivamit 10 All Weather Road Town trip 4058 Phunchawng 5 All Weather Road Town trip 4050 Tuikual 'N' 7 All Weather Road Town trip 4055 Tuikual 'S' 7 All Weather Road Town trip 4055 Dinthar 7 All Weather Road Town trip 4055 Vaivakawn 7 All Weather Road Town trip 4055 Dawrpui VT 7 All Weather Road Town trip 4055 Kanan 7 All Weather Road Town trip 4055 Hunthar 6 All Weather Road Town trip 4055 Mission Vengthlang 8 All Weather Road Town trip 4055 Khatla 7 All Weather Road Town trip 4055 Khatla 'S' 8All Weather Road Town trip 4055 Khatla 'E' 7All Weather Road Town trip 4055 Nursery 8All Weather Road Town trip 4055 Bungkawn 8All Weather Road Town trip 4055 Bungkawn VT 8All Weather Road Town trip 4055 Maubawk 9All Weather Road Town trip 4058 Lawipu 10All Weather Road Town trip 4058 New Capital Comple 10All Weather Road Town trip 4058 Suburb Saikhamakawn 23All Weather Road Truck 4680 Melthum 23All Weather Road Truck 4680 Hlimen 25 All Weather Road Truck 5080 Central Jail 16 All Weather Road Medium Truck 8080 Ex-109/2019 - 8 - - 9 - Page 3 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tanhril 17 All Weather Road Medium Truck 8585 Sakawrtuichhun 18 All Weather Road Medium Truck 9090 Rangvamual 10 All Weather Road Medium Truck 5065 Lungverh 15 All Weather Road Medium Truck 7575 Lungleng 30 All Weather Road Jeep 240240 Lungleng 'N' 29.2 All Weather Road Jeep 233233 Samtlang 21.2 All Weather Road Jeep 169169 Muallungthu 28 All Weather Road Medium Truck 140140 Falkawn 26 All Weather Road Medium Truck 130130 Kelsih 24 All Weather Road Medium Truck 120120 Mel - 8 22 All Weather Road Medium Truck 110110 Hualngohmun 20All Weather Road Medium Truck 100100 Sairang 25All Weather Road Truck 5080 Sairang Dinthar 26All Weather Road Truck 5280 Sairang Sihhmui 24All Weather Road Medium Truck 48120 W.Serzawl 45All Weather Road Medium Truck 225225 Lengpui 44All Weather Road Truck 8895 Lengte 42All Weather Road Medium Truck 210210 Rawpuichhip 65All Weather Road Truck 130130 Rulpuihlim 74All Weather Road Medium Truck 370370 Nghalchawm 52All Weather Road Medium Truck 260260 Hmunpui 50 All Weather RoadMedium Truck 250250 Dilzawl 65 All Weather RoadJeep 520520 Ex-109/2019 - 10 - - 11 - Page 4 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Tuahzawl 64 All Weather Road/KatchhaMedium Truck 320320 Dapchhuah 80 All Weather Road Truck 160160 2 Reiek Reiek 1 All Weather RoadTown trip 4045 Ailawng 3 All Weather Road Town trip 4050 Chungtlang 15 All Weather Road Jeep 120150 3 Khawrihnim Khawrihnim 1 All Weather Road Town trip 4045 W.Lungdar 10 All Weather Road Jeep 80100 Hreichuk 9 All Weather Road Jeep 7290 4 Kanghmun Kanghmun 1All Weather Road Town trip 4045 Lungphun 9 All Weather Road Jeep 7290 5 Aibawk Aibawk 1 All Weather Road Town trip 4045 Sateek 5 All Weather Road Town trip 4050 Tachhip 8 All Weather Road Jeep 5680 Phulpui 10 All Weather Road Jeep 72100 Maubuang 13 All Weather Road Jeep 80130 Thiak 16 All Weather Road Jeep 128160 6 Darlung Darlung 1 All Weather RoadTown trip 4145 Sabual 3.5 FootpathJeep4552.5 Bawlte 6.5 FootpathJeep9097.5 Bawngthah 8 All Weather Road Jeep 6480 7 Sialsuk Sialsuk 1 All Weather Road Town trip 4045 Samlukhai 7 All Weather Road Jeep 4870 Sailam 15 All Weather Road(PWD) Jeep 104150 Lungsei 20 Foot PathHeadload 270300 8Hmuifang Hmuifang 1All Weather Road Town trip 4045 Ex-109/2019 - 10 - - 11 - Page 5 of 5 2AIZAWL WEST DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 78 Chamring 2 All Weather Road Town trip 4045 Lamchhip 8 All Weather Road Jeep 6480 Chawilung 16 All Weather Road(PWD) Jeep 112160 Sumsuih 6 All Weather Road Jeep 4060 9 Rawpuichhip Rawpuichhip 1All Weather Road Town trip 4045 Tuahzawl 7 All Weather Road Jeep 5670 Rulpuihlim 15 All Weather Road Jeep 72150 Hmunpui 31.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 90 160 Dapchhuah 36 All Weather Road Medium Turck 100180 Dilzawl 46.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 15 Km upto Dilzawl (Head Load) 315 378 Saitlaw 51.5All Weather Road 16.5 Km upto Lengpui (Truck) 15 Km upto Hmunpui (Jeep) 20 Km upto Saitlaw (Head Load) 390 453 Ex-109/2019 - 12 - - 13 - Page 1 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 1Lunglei Town Bazar 8All Weather Road Town Trip 4058 College Veng 10All Weather Road Town Trip 4058 Venghlun 10All Weather Road Town Trip 4058 Rahsi Veng 5 All Weather RoadTown Trip 4050 Venglai 3 All Weather RoadTown Trip 4050 Electric Veng 4 All Weather RoadTown Trip 4050 Chanmari 3 All Weather RoadTown Trip 4050 Farm Veng 3 All Weather RoadTown Trip 4050 Ramthar 3 All Weather RoadTown Trip 4050 Salem Veng 2 All Weather RoadTown Trip 4045 Lunglawn 2 All Weather RoadTown Trip 4045 Luangmual 2 All Weather RoadTown Trip 4045 Sethlun 1 All Weather RoadTown Trip 4045 Theiriat 2 All Weather RoadTown Trip 4045 Hrangchalkawn 2 All Weather RoadTown Trip 4045 Suburb Sazaikawn 13 All Weather Road Medium Truck65 70 Pukpui 18 All Weather Road Medium Truck90 90 Zotlang 14.1All Weather Road Medium Truck 70 70 Serkawn 13All Weather Road Medium Truck 65 70 Zohnuai 13All Weather Road Medium Truck 62 70 Lungpuizawl 13All Weather Road Medium Truck/Jeep 65.00/104 70 Zobawk 14All Weather Road Medium Truck 70 70 Hauruang 22 All Weather Road Medium Truck 110 110 Ex-109/2019 - 12 - - 13 - Page 2 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Dawn 25 All Weather Road Medium Truck125 125 Ralvawng 32 All Weather Road Medium Truck160 160 Hlumte 25 All Weather RoadJeep 200 250 Sairep 20 Fair Weather RoadJeep 160 200 Thaizawl 19 All Weather Road Medium Truck95 95 Bualte 22All Weather Road Medium Truck 110 110 Thualthu 30All Weather Road Medium Truck 250 150 Chithar 14Fair Weather Road Jeep/Head load 112.00/210 161 Vaisam 21Fair Weather Road Jeep/Head load 168.00/315 241.5 Thangpui 14Fair Weather Road Jeep/Head load 112.00/210 161 Thangte 14Fair Weather Road Jeep/Head load 112.00/211 161 Runtung 3729 Km All Weather Road 8 Km Fair Weather Road Medium Truck/Jeep 334 271.5 Thehhlep 2313 Km All Weather Road 10 Km Fair Weather Road Jeep/Head load 176.00/ 330 253 Vanhne 13 All Weather RoadJeep 104 104 Thuampui 19 All Weather RoadJeep 152 152 S.Lungdai 32 All Weather RoadJeep 256 256 Serte 36 All Weather RoadJeep 288 288 Sertlangpui 43 All Weather RoadJeep 344 344 Kawlhawk 55 All Weather RoadJeep 440 440 2 Tawipui South Tawipui South 1 All Weather RoadTown trip 4045 Tawipui North 8 All Weather RoadJeep 6464 Ex-109/2019 - 14 - - 15 - Page 3 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Mualcheng 'S' 15 Fair Weather Road Jeep/Headloa d120/225 172.5 3 Haulawng Haulawng 1 All Weather RoadTown trip 4045 N.Haulawng 1 All Weather RoadTown trip 4045 Hmuntlang 8 Fair Weather Road Jeep/Headloa d64/120 92 Zotuitlang 10 All Weather RoadJeep 8080 Chengpui 12Fair Weather Road Jeep/Headloa d 96/180 138 Mausen 16All Weather Road Jeep 128 128 Phaileng 'S' 18Fair Weather Road Jeep/Headloa d 144/270 207 4 Mualthuam 'N' Mualthuam 1All Weather Road Town trip 4045 Sekhum 8All Weather Road Jeep 6470 Ramlaitui 14All Weather Road Jeep 112 120 5 Putlungasih Putlulngasih 1All Weather Road Town trip 4045 New Vuakmual 4 FootpathHeadload 6060 Kauchhuah 5 Fair Weather Road Jeep/Headloa d40/75 57.5 Phairuangchhuah 5 Fair Weather Road Jeep/Headloa d40/75 57.5 Belthei 8 Fair Weather Road Jeep/Headloa d64/120 92 Zawlpui 11 Fair Weather Road Jeep/Headloa d88/165 126.5 Bolia 18 Fair Weather Road Jeep/Headloa d144/270 207 Tuisenchhuah 1918 Km All Weather Road 1 km Fair Weather Road Jeep/Headloa d 152/285 218 6 Tlabung Tlabung 1All Weather Road Town trip 4045 Chilui(Nunsury) 6Fair Weather Road Jeep/Headloa d 48/90 69 Lamthai 10Fair Weather Road Jeep/Headloa d 80/150 115 Zohmun 12Fair Weather Road Jeep/Headloa d 96/180 138 Ex-109/2019 - 14 - - 15 - Page 4 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Kawrpuikai 17 All Weather RoadJeep 136 136 Silgur 18 All Weather RoadJeep 144 144 Khangpuilui 23 All Weather RoadJeep 184 184 Chawilung 24 Fair Weather Road Jeep/Headloa d192/360 276 Tuidum 24 All Weather RoadJeep 192 192 Malsury 40All Weather Road Jeep 320 320 Puankhai 47Fair Weather Road Jeep/HL+Ferr y 376 442 Devasora 50All Weather Road Jeep 400 400 Bandiasora 60All Weather Road Jeep 480 480 7 Chawngte Chawngte 'P' 1All Weather Road Town trip 4045 Chawngte 'L' 1All Weather Road Town trip 4045 Kamalanagar 1All Weather Road Town trip 4045 Saizawh 'W' 6Fair Weather Road Head load 9090 Bajeisora 6Fair Weather Road Head load 9090 Tuikhurlui 6 Fair Weather Road Jeep/Head load 40.00/90 90 Boganpara 8 FootpathHead load 120120 Nalbunya 10 Fair Weather Road Jeep/Head load80/150 115 Udalthana I & II 10 Fair Weather Road Jeep/Head load80/150 115 Sumsilui 10Fair Weather Road Jeep/Head load 80/150 115 Hmunlai 10Fair Weather Road Jeep/Head load 80/150 115 Rualalung 12All Weather Road Jeep 9696 Sakeilui 14Fair Weather Road Jeep/Head load 112/210 161 Mualbu 'L' 15Fair Weather Road Jeep/Head load 120/225 172.5 Mautlang 16 FootpathHead load 240240 Ex-109/2019 - 16 - - 17 - Page 5 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Ngharum 16 Fair Weather Road Jeep/Head load128/240 184 Zehtet 20 Fair Weather Road Jeep/Head load160/300 230 Sedailui 2010 km All Weather Road 10 Km Footpath Jeep+Head load 230 230 Ulusury 22 Fair Weather Road Jeep/Head load176/330 253 Jamersury 22Fair Weather Road Jeep/Head load 176/330 253 Abubangasora 22Fair Weather Road Jeep/Head load 176/330 253 Thanzamasora 2316 Km All Weather Road 7 Km Foot path Jeep+Head load 233 233 Buknuam 2420 KmFair Weather Road 4 Km Footpath Jeep+Head load 192/360 276 Mondirasora 26Fair Weather Road Jeep/Head load 208/390 299 Ugudasury 'N' 26Fair Weather Road Jeep/Head load 208/390 299 Jognasury 26Fair Weather Road Jeep/Head load 208/390 299 8 Lungsen Lungsen 1 All Weather Road Town trip 40 45 Phairuangkai 15 All Weather RoadJeep 120 120 Rangte 15 All Weather RoadJeep 120 120 Rotlang 'W' 17 15 Km All Weather Road 2 Km Fair Weather Road Jeep/Head load 150 150 Undermanik 19 9 Km All Weather Road 10 KmFair Weather Road Jeep/Head load 152/285 218.5 Chhumkhum 19 15 Km Fair Weather 4 Km Foothpath Jeep+Head load 180 180 Chhuahthum 1915 Km Fair Weather 4 Km Foothpath Jeep+Head load 180 180 Ex-109/2019 - 16 - - 17 - Page 6 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Lalnutui 34 All Weather Road Medium Truck170 170 Lungrang 39 All Weather Road Medium Truck195 195 9 Tuichawng Tuichawng 1 All Weather RoadTown trip 4045 Matisora 8 Fair Weather Road Headload/Boa t+Headload40/75 120 Tuichawngchhuah 6Foot path Boat/Headloa d 90 90 Diblibagh 14Fair Weather Road Headload/Boa t+Headload 72/135 250 Samuksury 14Fair Weather Road Headload/Boa t+Headload 112/200 250 Ugudasury 16Fair Weather Road Headload/Boa t+Headload 128/240 280 Belkhai 25Fair Weather Road Headload/Boa t+Headload 200/375 287.5 Belkhai/Tuikawi 25Fair Weather Road Headload/Boa t+Headload 200/375 287.5 10 Borapansury Borapansury 1All Weather Road Town trip 4045 Ugulsury 6.5All Weather Road Jeep 5060 Kurbalovasora 8All Weather Road Jeep 6465 Silsury 13All Weather Road Jeep 104 104 Chhotapansury 20All Weather Road Jeep 160 160 Geraluksora 28 All Weather RoadJeep 224 224 Jurulsury 41.5 All Weather RoadJeep 330 330 Ugudasury 54 All Weather RoadJeep 432 432 11 Hnahthial Hnahthial 1 All Weather RoadTown trip 4045 Thiltlang 10 All Weather Road Medium Truck40 70 Leite 12 All Weather Road Medium Truck60 70 Tuipui 'D' 14 All Weather Road Medium Truck70 75 Rotlang 'E' 18 All Weather RoadJeep 144 144 Ex-109/2019 - 18 - - 19 - Page 7 of 7 3LUNGLEI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 45 6 7 8 Pangzawl 22 All Weather Road Medium Truck44 110 Lungmawi 3321 Km All Weather Road 12 Km Fair Weather Road Medium Truck/Headlo ad 208 208 Mualthuam 'S' 44All Weather Road 16 Km Truck (Hnahthial - Rotlang 'E') 28 Km. Jeep (Rotlang 'E' - Mualthuam 'S') 531 256 Rawpui 33All Weather Road Medium Truck 66 165 12 Sangau SDC Sangau 1All Weather Road Town trip 4045 Sentetfiang 3 FootpathHead Load 4560 Thaltlang 8 FootpathHead Load 64.00/120 92 Pangkhua 10All Weather Road Jeep 8080 Cheural 16All Weather Road Jeep 128 128 Rawlbuk 27All Weather Road Jeep 216 216 13 Lungtian Lungtian 1All Weather Road Town trip 4045 Vartek 4Footpath Head Load 6065 Vartekkai 12 Fair Weather Road Jeep/Head Load 96/180 138 14 S.Vanlaiphai S.Vanlaiphai 1 All Weather RoadTown trip 4045 Lungpuitlang 12 Fair Weather RoadJeep 9696 Darzo 15All Weather Road Jeep 120 120 Muallianpui 16FairWeather Road Jeep 128 128 Lungleng 'S' 23Fair Weather Road Jeep/Headloa d 184/345 264.5 15 Tarpho Tarpho 1All Weather Road Town trip 4045 Khawhri 3Fair Weather Road Head Load 4550 Aithur 7Fair Weather Road Jeep/Headloa d 56.00/105 80.5 Ex-109/2019 - 18 - - 19 - Page 1 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 1Siaha Siaha 1 All Weather RoadTown trip 4045 Thingsen 7 All Weather RoadJeep 5660 Lungzarhtum 13 All Weather RoadJeep 104104 Tuipui Ferry 25.3 Fair Weather Road Jeep/ Headload Nil 291 2 Bualpui 'NG' Bualpui 1All Weather Road Town trip 4045 Tuisumpui 9Fair Weather Road Jeep/Head Load 72/135 103.5 Old Tuisumpui 9 Fair Weather Road Jeep/Head Load 72/135 103.5 3 Lungpher Lungpher 1 All Weather RoadTown trip 4045 Siachangkawn 5 All Weather Road Town trip 4055 4 Vawmbuk Vawmbuk 1 All Weather RoadTown trip 4045 Archhuang 8 Fair Weather Road Jeep/Head Load 64/120 92 Tialdawnglung 5 Fair Weather Road Jeep/Head Load 40/75 60 5 Niawhtlang Niawhtlang 1 All Weather RoadTown trip 4045 Lungbun 7 All Weather RoadJeep 5660 6 Chhuarlung Chhuarlung 1 All Weather RoadTown trip 4045 Ainak 20 PMGSY Fair Weather Road Jeep/Head Load 160/300 230 7 Siata Siata 1 All Weather Road Town trip 4045 8 Chakhang Chakhangtlang 1 All Weather Road Town trip 4045 Chakhang 1 All Weather Road Town trip 4045 Siasih 17 Fair Weather Road Jeep/Head Load136.00/255 195.5 9 Phalhrang Phalhrang 1 All Weather Road Town trip 4045 Romibawk 11All Weather Road Jeep 8888 Ex-109/2019 - 20 - - 21 - Page 2 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Riasikah 20All Weather Road Jeep 160160 10 Kawlchaw SDC Kawlchaw 'W' 1All Weather Road Town trip 4045 Kawlchaw 'E' 1All Weather Road Town trip 4045 Sihtlangpui 7All Weather Road Jeep 5660 Chawntlangpui 10All Weather Road Jeep 8080 New Serkawr 12All Weather Road Jeep 9696 New Latawh 19All Weather Road Jeep 152152 Lohry 33All Weather Road Jeep 264264 11 Serkawr Serkawr 1 All Weather RoadTown trip 4045 12 Phura Phura 1 All Weather RoadTown trip 4045 Kaisih 2 All Weather RoadTown trip 4045 Maisa 10 All Weather RoadJeep 8080 Lawngban 12 FootpathHeadload 180180 Mipu 16Fair Weather Road Jeep/Head Load 128.00/240 184 Lungdar 20BRGF Fair Weather Road Jeep/Head Load 160.00/300 230 13 Tongkolong Tongkolong 1All Weather Road Town trip 45 Bymary 12Fair Weather Road Jeep/Head Load 96.00/180 138 14 Lungpuk Lungpuk 1All Weather Road Town trip 4045 15 Maubawk Maubawk 'L' 1All Weather Road Town trip 4045 Maubawk Zero 10All Weather Road Jeep 8080 16 Tuipang SDC Tuipang 1All Weather Road Town trip 4045 Tuipang 'L' 8All Weather Road Jeep 6464 Theiri 14 All Weather Road Medium Truck70 70 Ex-109/2019 - 20 - - 21 - Page 3 of 3 4SIAHA DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportati on Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Theiva 27All Weather Road Medium Truck 135 135 Siatlai 12All Weather Road Jeep 9696 Khopai 27All Weather Road Jeep 216216 Chheihlu 31All Weather Road Jeep 248248 Mawhre 43All Weather Road Jeep 344344 17 Tuisih Tuisih 1All Weather Road Town trip 4045 18 Zawngling Zawngling 1All Weather Road Town trip 4045 Lotai 2All Weather Road Town trip 4045 Ahmypi 10 All Weather Road Jeep New route 80 19 Laki Laki 1All Weather Road Town trip 4045 20 Chapui Chapui 1All Weather Road Town trip 4045 21 Vahai Vahai 1All Weather Road Town trip 4045 Ex-109/2019 - 22 - - 23 - Page 1 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 1Champhai Vengsang 5 All Weather Road Town Trip4050 Kahrawt 3 All Weather Road Town Trip4050 Bazar 3 All Weather Road Town Trip4050 Dawr Veng 2All Weather Road Town Trip4045 Vengthlang 'N' 2 All Weather Road Town Trip4045 Venglai 2All Weather Road Town Trip4045 Electric 1 All Weather Road Town Trip4045 Kanan 2 All Weather Road Town Trip4045 Dinthar 3 All Weather Road Town Trip4050 Jail Veng 2 All Weather Road Town Trip4045 Zion 1 All Weather Road Town Trip4045 Bethel 1 All Weather Road Town Trip4045 Vengthar 1 All Weather Road Town Trip4045 Keifangtlang 6 All Weather Road Town Trip4055 New Champhai 1 All Weather Road Town Trip4045 Tlangsam 5 All Weather Road Jeep8055 2Suburb Hmunhmeltha 10 All Weather Road Jeep8080 Zote 15All Weather Road Medium Truck 7575 Zotlang 10All Weather Road Medium Truck 5060 Ruantlang 11All Weather Road Medium Truck 5558 Chhungte 7.5 All Weather Road Jeep6060 N.Khawbung 20 All Weather Road Jeep160160 Tuipui 20 All Weather Road Jeep160160 Ngur 20 All Weather Road Jeep160160 Vapar 26 All Weather Road Jeep208208 Murlen 3926 Km All Weather Road 13 Km Footpath Jeep/Head Load 403 403 Mualkawi 16 All Weather Road Jeep128128 Melbuk 21 All Weather Road Jeep168168 Hruaikawn 25 All Weather Road Jeep200200 Zokhawthar 31 All Weather Road Jeep248248 Bulfekzawl 31 All Weather Road Jeep248248 3Hnahlan Hnahlan 1 All Weather Road Town Trip4045 Diltlang 16Fair Weather Road Jeep/Headload128.00/240 184 Lungphunlian 23All Weather Road Jeep/ Headload 184/345 264.5 Tualcheng 16Fair Weather Road Jeep/Headload128.00/240 184 Khuangphah 19 All Weather Road Jeep152152 Vaikhawtlang 25 All Weather Road Jeep200200 Ex-109/2019 - 22 - - 23 - Page 2 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Selam 448 Km All Weather Road 36 Km Fair Weather Road Jeep/ Headload 352/660 506 4 Kelkang Kelkang 1 All Weather Road Town Trip4045 Dilkawn 2All Weather Road Town Trip4045 Buang 20Fair Weather Road Jeep/Headload160.00/300 230 5 Khuangleng Khuangleng 1 All Weather Road Town Trip4045 Leisenzo 15Fair Weather Road Jeep/Headload120.00/225 172.5 Sesih 15 All Weather Road Jeep120120 Lianpui 2310 Km All Weather Road 13 Km Fair Weather Road Jeep/Headload 184.00/345 264.5 Sazep 30Fair Weather Road Jeep/Headload240.00/450 345 Vangchhia 40Fair Weather Road Jeep/Headload320.00/600 460 6 Bungzung Bungzung 1 All Weather Road Town Trip4045 Vanzau 14 All Weather Road Jeep112112 Zawngtetui 8 All Weather Road Jeep6470 7Dungtlang Dungtlang 1 All Weather Road Town Trip4045 Samthang 14 All Weather Road Jeep112112 Leithum 13 All Weather Road Jeep104104 8Khawbung Khawbung 1 All Weather Road Town Trip4045 Khuangthing 15 All Weather Road Jeep120120 Zawlsei 5 All Weather Road Jeep4055 9Vaphai Vaphai 1 All Weather Road Town Trip4045 Chawngtui 6Fair Weather Road Jeep/Headload 9070 Saikhumphai 13Fair Weather Road Jeep/Headload 195149.5 10 Farkawn Farkawn 1 All Weather Road Town Trip4045 Khankawn 10Fair Weather Road Jeep/Headload80.00/150 115 Thekte 15Fair Weather Road Jeep/Headload120.00/225 172.5 Thekpui 15Fair Weather Road Jeep/Headload120.00/225 172.5 11 Khawzawl Khawzawl VT 1 All Weather Road Town Trip4045 Hermon 3 All Weather Road Town Trip4050 Dinthar 4 All Weather Road Town Trip4050 Zaingen 4 All Weather Road Town Trip4050 Darngawn 6 All Weather Road Town Trip4055 Arro Veng 6 All Weather Road Town Trip4055 Lungvar 7 All Weather Road Town Trip4055 Ex-109/2019 - 24 - - 25 - Page 3 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Kawnzar 8 All Weather Road Town Trip4058 Electrict 8 All Weather Road Town Trip4058 Zuchhip 8 All Weather Road Town Trip4058 Chawngtlai 10All Weather Road Town Trip6070 Hmuncheng 15 FootpathHeadload 225225 Arro Village 16Fair Weather Road Jeep/Headload128.00/240 184 Tualpui 26 All Weather Road Jeep208208 Neihdawn 16Fair Weather Road Jeep/Headload128.00/240 184 Ngaizawl 20 All Weather Road Jeep160160 Tualte 20 All Weather Road Jeep160160 Khualen 25All Weather Road Medium Truck 125125 12 Rabung Rabung 1 All Weather Road Town Trip4045 Aiduzawl 4Fair Weather Road Jeep/Headload32.00/60 55 Pamchung 10Fair Weather Road Jeep/Headload80.00/150 115 13 Khawhai Khawhai 1 All Weather Road Town Trip4045 New Chalrang 8 All Weather Road Town Trip4058 Chalrang 8 All Weather Road Town Trip4058 Lungtan 9 All Weather Road Jeep7272 Vangtlang 14Fair Weather Road Jeep/Headload112/210161 Riangtlei 24All Weather Road Jeep192192 14 Sialhawk Sialhawk 1 All Weather Road Town Trip4045 Tlangmawi 11 FootpathHeadload 165165 Tlangpui 19 All Weather Road Jeep152152 15Biate Biate 1 All Weather Road Town Trip4045 16Kawlkulh Kawlkulh 1 All Weather Road Town Trip4045 Dulte 10 All Weather Road Jeep8080 Vankal 12 FootpathHead Load 180180 Chhawrtui 16Fair Weather Road Jeep/Headload128.00/240 184 Puilo 12 All Weather Road Jeep9696 Vanchengpui 2515 Km All Weather Road 10 Km Fair Weather Road Jeep/Headload 200.00/375 287.5 Rullam 30 All Weather Road Jeep240240 17Hliappui Hliappui 1 All Weather Road Town Trip4045 Saichal 10Fair Weather Road Jeep/Headload80.00/150 115 Changzawl 12Fair Weather Road Jeep/Headload96.00/180 138 Ex-109/2019 - 24 - - 25 - Page 4 of 4 5 CHAMPHAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportatio n Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 67 8 Pawlrang 10 All Weather Road Jeep8080 18Lungpho Lungpho 1 All Weather Road Town Trip4045 Ngentiang 5 All Weather Road Town Trip4050 Thinglian 15Fair Weather Road Jeep/Headload120.00/225 172.5 Hmunzawl 28Fair Weather Road Jeep/Headload224.00/420 322 19 Ngopa Ngopa 1 All Weather Road Town Trip4045 Lamzawl 19 FootpathHeadload 285285 20 N.E.Khawdung sei NE.Khawdungsei Town TripAll Weather Road 4045 Chiahpui 14 All Weather Road Jeep112112 Khawkawn 10 All Weather Road Jeep8080 21Kawlbem Kawlbem 1 All Weather Road Town Trip4045 22Teikhang Teikhang 1 All Weather Road Town Trip4045 Hrianghmun 9 Fair Weather Road Jeep7272 Mimbung 10 All Weather Road Jeep8080 23Mimbung Mimbung 1 All Weather Road Towntrip4045 Ex-109/2019 - 26 - - 27 - Page 1 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 1Mamit Mamit 1 All Weather RoadTown Trip4045 Luangpawl 3 All Weather RoadTown Trip4050 Phaizau 10Fair Weather Road Jeep/Head Load 80.00/150 115 N.Sabual 10Fair Weather Road Jeep/Head Load 80.00/150 115 Dampui 17All Weather Road Medium Truck 85 85 Vawngawnzo 17All Weather Road Jeep/Mediu m Truck 136.00/85 110.5 Bawngva 19 All Weather Road Jeep152 152 Chilui 20 FootpathHead Load 300300 Tlangkhang 20 FootpathHead Load 300300 Damdiai 23All Weather Road Jeep/Mediu m Truck 184.00/115 148.5 Nalzawl 25R.D.Road/ Footpath Jeep/Head Load 200.00/375 287.5 Khanthuam 27 17 Km All Weather Road 10 Km Footpath Jeep/Head Load 286 286 Suarhliap 30All Weather Road Medium Truck 150 150 2 W. Phaileng W. Phaileng 1 All Weather RoadTown Trip4045 Salem boarding 8Fair Weather Road Jeep/Head Load 64.00/120 92 Kawnmawi 10 All Weather Road Jeep80 80 Chhippui 11 All Weather Road Jeep88 88 Khawhnai 14Fair Weather Road Jeep/Head Load 112.00/210 161 Lallen 15 All Weather Road Jeep120 120 Teirei Forest 18 All Weather Road Jeep90 90 Tuirum 23Fair Weather Road Jeep/Head Load 184.00/345 264.5 Saithah 24 All Weather Road Jeep192 192 Damparengpui 30All Weather Road Medium Truck 150 150 3 Phuldungsei Phuldungsei 1 All Weather RoadTown Trip4045 Parvatui 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Zopui 37Fair Weather Road Jeep/Head Load 296.00/555 425 4 Pukzing Pukzing 1 All Weather RoadTown Trip4045 Hnahva 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Pukzing Vengthar 10All Weather Road Jeep80 80 W.Phulpui 11 All Weather Road Jeep120 88 Ex-109/2019 - 26 - - 27 - Page 2 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 5Marpara Marpara Mizoveng 1 All Weather Road Town Trip4045 Marpara 'N' 2 All Weather RoadTown trip4045 Marpara 'S' 2 All Weather RoadTown Trip4045 Hruiduk 6Fair Weather Road Jeep/Head Load 48.00/90 69 Terabonia 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Laisawral 12Fair Weather Road Jeep/Head Load 96.00/180 138 Marpara 'W' 14 FootpathHead load 210210 Phainuam 14 FootpathHead Load 210210 Salmore 17 FootpathHead Load 255255 New Sachan 17Fair Weather Road Jeep/Head Load 136.00/255 195.5 Mauzam 20Footpath Head Load 300300 Old Sachan 20Fair Weather Road Jeep/Head Load 160.00/300 230 Sumasumi 23 Fair Weather RoadHead Load 345 6Tuipuibari Tuipuibari 1 All Weather RoadTown trip4045 Sidon 3 All Weather RoadTown Trip4050 Persang 5Fair Weather Road Jeep/Head Load 40.00/75 57.5 Rajivnagar 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Tuipuibari Venghlui 8 FootpathHead Load 120120 Andermanik 13Fair Weather Road Jeep/Head Load 104.00/195 149.5 Belkhai 17Fair Weather Road Jeep/Head Load 136.00/255 195.5 Khantlang 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Zomuantlang 31Fair Weather Road Jeep/Head Load 248.00/465 356.5 7 Zawlnuam Zawlnuam 1 All Weather RoadTown Trip4045 Zawlpui 7Fair Weather Road Jeep/Head Load 56.00/105 80.5 Hriphaw 30 All Weather Road Jeep240 240 Kolalian 36 All Weather Road Jeep208.00/288 248 8 Kawrtethawve ng Kawrtethawveng 1All Weather Road Town Trip4045 W.Bunghmun 10 All Weather Road Jeep80 80 Mualthuam 16Fair Weather Road Jeep/Head Load 128.00/240 184 Serhmun 19 All Weather Road Jeep152 152 Thaidawr 25Fair Weather Road Jeep/Head Load 200.00/375 287.5 Ex-109/2019 - 28 - - 29 - Page 3 of 3 6 MAMIT DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportat ion Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 6 7 8 Sotapa 30 FootpathHead Load 450450 9Tuidam Tuidam 1 All Weather RoadTown Trip4045 Tumpanglui 10 All Weather Road Jeep80 80 Darlak 12 All Weather Road Jeep96 96 New Eden 20 All Weather Road Jeep160 160 10Kawrthah Kawrthah 1 All Weather RoadTown Trip4045 K.Sarali 11 FootpathHeadload 165165 11Rengdil Rengdil 1 All Weather RoadTown Trip4045 Zamuang 7 All Weather RoadTown Trip4055 Chuhvel 18 All Weather Road Jeep144 144 Sihthiang 14Fair Weather Road Jeep/Headloa d 112.00/210 161 Saikhawthlir 22 All Weather Road Jeep176 176 Kananthar 2618 Km All Weather Road 8 Km Footpath Jeep/Headloa d 264 264 12 Kanhmun Kanhmun 1 All Weather RoadTown Trip4045 Luimawi 3 All Weather RoadTown Trip4050 Bungthuam 9 All Weather Road Jeep72 72 Thinghlun 15 All Weather Road Jeep120 120 Bajungpaveng 16 All Weather Road Jeep128 128 13Silsury Silsury-I 1 Fair Weather RoadTown Trip4045 Silsury-II 1 Fair Weather RoadTown Trip4045 Hnahva 13Fair Weather Road Jeep/ Headload 104/195 149.5 Ex-109/2019 - 28 - - 29 - Page 1 of 2 7KOLASIB DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 1 Kolasib Kolasib 1 All Weather RoadTown trip4045 Thingdawl 5 All Weather RoadTown trip4050 Rengtekawn 3 All Weather RoadTown trip4050 Saihapui 'K' 16All Weather Road Medium Truck 12880 Bukvannei 18All Weather Road Medium Truck 14490 Pangbalkawn 19All Weather Road Medium Truck 15295 Buhchangphai 21All Weather Road Medium Truck 168105 Phaisen 29All Weather Road Medium Truck 145145 N.Thinglian 19.2 All weather road 1.2 Km from Bukvannei 7 Km foot path Jeep/Headload 249249 Chhimluang 'S' 27All weather 18 Km from Pangbalkawn 8 Km Foot path Jeep/ Headload 272202.6 2 Bairabi Bairabi 1 All Weather RoadTown trip4045 Rastali 15All weather 7 Km from Pangbalkawn 8 Km foot path Jeep/ Headload 120.00/225138 Meidum 9All Weather Road Jeep7272 3 Vairengte Vairengte 1 All Weather RoadTown trip4045 N.Chhimluang 13All Weather Road Jeep75104 Bilkhawthlir 27All Weather Road Truck5280 Phainuam 8Fair Weather Road Jeep/Headload80.00/150115 4 Saiphai Saiphai 1 All Weather RoadTown trip4045 N.Chawnpui 10 All Weather Road Jeep8080 Saipum 18 All Weather Road Jeep/M Truck168144 5Lungdai Lungdai & Sentlang 1 All Weather Road Town trip 45 Serkhan4All Weather Road Town trip4050 Nisapui 13All Weather Road Jeep104104 Zanlawn 13All Weather Road Jeep104104 Lungmuat 21All Weather Road Jeep168168 6 Bukpui Bukpui 1 All Weather RoadTown trip4045 Ex-109/2019 - 30 - - 31 - Page 2 of 2 7KOLASIB DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 N.Chaltlang 13All Weather Road Jeep96104 7 N.Hlimen N.Hlimen 1 All Weather RoadTown trip4045 Thingthelh 14All Weather Road Jeep72112 8 Kawnpui Kawnpui 1 All Weather RoadTown trip4045 Mualvum 5 All Weather RoadTown trip4050 Bualpui 6 All Weather RoadTown trip4055 Khamrang 21All Weather Road Mini Truck120105 Mualkhang 2924 Km All Weather Road 9 Km Fair Weather Road Medium Truck/Jeep 165.00/264 105 Hortoki 20 All WeatherJeep160160 Ex-109/2019 - 30 - - 31 - 8SERCHHIP DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 34 5 6 78 1 Serchhip Serchhip 1 All Weather Road Town trip 40 45 New Serchhip 3 All Weather Road Town trip 40 50 Bukpui 5 All Weather Road Town trip 40 50 Chhiahtlang 13 All Weather Road Medium Truck 65 70 Keitum 14 All Weather Road Medium Truck 70 70 Hriangtlang 16 Fair Weather Road Jeep/Head load 128.00/240 184 Bungtlang 22 All Weather Road Medium Truck 110 110 Vanchengte 29 Fair Weather Road Jeep/Head load 232.00/435 333.5 Sialhau 32 Fair Weather Road Jeep/Head load 256.00/480 368 2 Khawlailung Khawlailung 1 All Weather Road Town trip 40 45 Piler 7 Fair Weather Road Jeep/Head load 56.00/105 80.5 Chekawn 10 All Weather Road Jeep 8080 Sialsir 17 Fair Weather Road Jeep/Head load 136.00/255 195.5 3 E. Lungdar E.Lungdar 1 All Weather Road Town trip 40 45 Mualcheng 12 All Weather Road Jeep 9696 Leng 12 Fair Weather Road Jeep/Head Load 96.00/180 138 Sailulak 18 Fair Weather Road Jeep/Head load 144.00/270 207 4 N. Vanlaiphai N.Vanlaiphai 1 All Weather Road Town trip 40 45 Bawktlang 8 Fair Weather Road Jeep/Head load 64.00/120 92 Chawngtui 'S' 10 Footpath Head load 150 150 Lungchhuan 12 Fair Weather Road Jeep/Head load 96.00/180 138 Lungkawlh 14 Fair Weather Road Jeep/Head Load 80.00/150 115 5 Cherhlun Cherhlun 1 All Weather Road Town trip 40 45 New Ngharchhip 10 Fair Weather Road Jeep/Head load 80.00/150 115 Old Ngharchhip 11 Fair Weather Road Jeep/Head load 88.00/165 126.5 6 Thingsai Thingsai 1 All Weather Road Town trip 40 45 Bualpui 'H' 14 Footpath Head load 210 210 7 Thenzawl Thenzawl 1 All Weather Road Town trip 40 45 Buangpui 10 All Weather Road Jeep 8080 Kanghmun 'S' 16 Fair Weather Road Jeep 128128 Zote 'S' 22 Fair Weather Road Jeep/Head Load 176.00/330 253 Page 1 of 2 Ex-109/2019 - 32 - - 33 - 8SERCHHIP DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 34 5 6 78 Neihloh 29 Fair Weather Road Jeep/Head Load 232.00/435 333.5 8 Chhipphir Chhipphir 1 All Weather Road Town trip 40 45 Bualpui 'V' 12 Fair Weather Road Jeep/Head Load 96.00/180 138 9 Buarpui Buarpui 1 All Weather Road Town trip 40 45 S.Khawlek 18 All Weather Road Jeep 144144 Bungtlang 'W' 19 All Weather Road Jeep 152152 Dengsur 25 All Weather Road Jeep 200200 10 Thenhlum Thenhlum 1 All Weather Road Town trip 40 45 Changpui 6 All Weather Road Jeep 4855 Lungchem 12 All Weather Road Jeep 9696 Kawnpui W 18 Fair Weather Road Jeep/Head Load 144.00/270 207 Darngawn 27 All Weather Road Jeep/Head Load 216.00/405 310.5 11 Bunghmun Bunghmun 1 All Weather Road Town trip 40 45 Sesawm 10 Fair Weather Road Jeep/Head Load 80.00/150 115 Tleu 12 All Weather Road Jeep 9696 * Dampui khua a awm tawhlo 12 Chhingchhip Chhingchhip 1 All Weather Road Town trip 40 45 Buhkangkawn (Chanin) 11 All Weather Road Medium Truck 5570 Khumtung 13 All Weather Road Medium Truck 65 70 Baktawng 17 All Weather Road Medium Truck 60 85 Hmawngkawn 22 Fair Weather Road Jeep/Head Load 176.00/330 253 Hualtu 26 All Weather Road Jeep 208208 Thentlang 32 All Weather Road Jeep 256256 Hmuntha 33 All Weather Road Jeep 264264 Khawbel 34 All Weather Road Jeep 272272 Page 2 of 2 Ex-109/2019 - 32 - - 33 - Page 1 of 2 9LAWNGTLAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 1 Lawngtlai Lawngtlai 1 All Weather RoadTown Trip4045 Thingkah 7 All Weather Road Jeep5656 Chawnhu 10 All Weather Road Jeep8080 Thingfal 14 All Weather Road Jeep112112 Saikah 18 All Weather Road Jeep144144 Paithar 21 All Weather Road Jeep168168 Mampui 21 All Weather Road Jeep168168 R.Vanhne 27 All Weather Road Jeep216216 Mamte 28 All Weather Road Jeep224224 Rulkual 31 All Weather Road Jeep248248 Tlengang 38 Fair Weather RoadJeep/Headload304.00/570 437 Saizawh 'E' 55 All Weather Road Jeep440440 2Vathuampui Vathuampui 1 All Weather RoadTown Trip4045 Chamdurtlang I&II 7Fair Weather Road Jeep/Headload56.00/10580.5 Tuichawngtlang 7 All Weather Road Jeep5656 Chamdur 'P' I&II 10 Fair Weather RoadJeep/Headload80.00/150115 Chikhurlui 11 Fair Weather RoadJeep/Headload88.00/165126.5 Ngunlingkhua 11 Fair Weather RoadJeep/Headload88.00/165126.5 Bolisora 12 Fair Weather RoadJeep/Headload96.00/180138 Mautlang 15Fair Weather Road Jeep/Headload120.00/225172.5 Tuisentlang 15 Fair Weather RoadJeep/Headload120.00/225172.5 3Tuithumhnar Tuithumhnar 1All Weather Road Town Trip4045 Lunghauka 15 Fair Weather RoadJeep/Headload120.00/225172.5 Hmawngbu 15 Fair Weather RoadJeep/Headload120.00/225172.5 T.Dumzau 20 Fair Weather RoadJeep/Headload160.00/300 230 Sabualtlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Hmawngbuchhuah 25Fair Weather Road Jeep/Headload200.00/375287.5 Dumzautlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Zochachhuah 25 Fair Weather RoadJeep/Headload200.00/375287.5 Laitlang 29 Fair Weather RoadJeep/Headload232.00/435333.5 Kakichhuah 30 FoothpathHeadload450450 4 Vaseikai SDC Vaseikai 1All Weather Road Town Trip4045 Nghalimlui 3All Weather Road Town Trip4050 Longpuighat 4All Weather Road Town Trip4050 Glolasury 5 Fair Weather RoadJeep/Headload40.00/7557.5 Devasora 'N' 5Fair Weather Road Jeep/HeadloadNew route57.5 Fangfarlui 7Fair Weather Road Jeep/HeadloadNew route80.5 Damlui 8Fair Weather Road Jeep/Headload64.00/12092 Vaseitlang-I 8Fair Weather Road Jeep/Headload64.00/12092 Vaseitlang-II 9 Fair Weather RoadJeep/Headload72.00/135103.5 Saibawh 10 Fair Weather RoadJeep/Headload80.00/150115 Pandawnglui 11 Fair Weather RoadJeep/Headload88.00/165126.5 Ajasora 14 Fair Weather RoadJeep/Headload112.00/210 161 Karlui 15 Fair Weather RoadJeep/Headload120.00/225172.5 Ex-109/2019 - 34 - - PB - Page 2 of 2 9LAWNGTLAI DISTRICT Sl. No. Name of SDC/Supply Centre Name of Fair Price Shop Distance (in Km) Road classification Mode of Transportation Existing rate for the route (in Rs/Qtl.) Approved Rate (in Rs/Qtl.) 1 2 3 4 5 678 Karlui II 17Fair Weather Road Jeep/HeadloadNew route195.5 Borkolok 16 Fair Weather RoadJeep/Headload128.00/240 184 Chhotaguisury 17 All Weather Road Jeep136136 Chhotaguisury II 18Fair Weather Road Jeep/HeadloadNew route207 Borakabakhali 20 Fair Weather RoadJeep/Headload160.00/300 230 Mainababsora 28 Fair Weather RoadJeep/Headload224.00/420 322 Mainababsora II 29Fair Weather Road Jeep/HeadloadNew route333.5 Lokhisury 30 Fair Weather RoadJeep/Headload240.00/450 345 Renghashya 34Fair Weather Road Jeep/Headload272.00/510 391 Kakurduleya 50 Fair Weather RoadJeep/Headload400.00/750 575 5 Bungtlang Bungtlang 'S' 1All Weather Road Town Trip4045 Hmunnuam 10 All Weather Road Jeep8080 Sekulh 14 All Weather Road Jeep112112 Saikhawthlir 15 FootpathHeadload 225225 Ngengpuitlang 18 Fair Weather RoadJeep/Headload144.00/270 207 Kawrthindeng 20 Fair Weather RoadJeep/Headload160.00/300 230 Darnamtlang 25 Fair Weather RoadJeep/Headload250.00/375287.5 Tuidangtlang 25 Fair Weather RoadJeep/Headload200.00/375287.5 Hlimzawl 25 FootpathHeadload 375375 M.Kawnpui 28 All Weather Road Jeep224224 Hruitezawl 28 Fair Weather Road Jeep/Headload224.00/420 322 6Diltlang Diltlang 1 All Weather RoadTown Trip4045 Chawngtelui 10Fair Weather Road Jeep/Headload80.00/150115 Ngengpui 20 All Weather Road Jeep160160 Khawmawi 20 All Weather Road Jeep160160 7Damdep Damdep II 1 All Weather RoadTown trip4045 Damdep I 6 All Weather Road Jeep4855 Fultuli 8 Fair Weather RoadJeep/Headload64.00/12092 Boraguisury 25 Footh pathHeadload375375 Jaruldubasora 25 Footh pathHeadload375375 Gerasury 35 Footh pathHeadload525525 Bilosora 35Fair Weather Road Jeep/HeadloadNew route402.5 Kamtuli 40Fair Weather Road Jeep/HeadloadNew route460 Devasora 'S' 45 Fair Weather RoadJeep/Headload360.00/675517.5 Parva I,II & III 50 Fair Weather RoadJeep/Headload400.00/750 575 NOTIFICATION No.S.11014/34/2017-FCS&CA, the 12 th February, 2019: In supersession of this Department's Notification of even No. dated 4 th August. 2017 and in the interest of public service, the Govern or of Mizoram is pleased to notify revised and enhanced rates for car riage of foodstuff from Godowns to Fair Price Shops under Food, Civil Supplies & Consumer Affairs Depar tment as shown in Annexure. The new enhanced rates shall be applicable from 1 st April, 2019 until further orders. H.L. Rochungnunga, IAS, Commissioner & Secretary to Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department, Mizoram : Aizawl. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Friday 15.02.2019 Magha 26, S.E. 1940, Issue No. 109 Ex-109/2019

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- 1 - Ex-146/2019 NOTIFICA TION No.G.16010/39/2012-F.Est, the 5 th March, 2019: Whereas the Lotteries (Regulation) Act, 1998 (Central Act no. 17 of 1998) by section II empowers the Central Government to make rules and the Central Government has already made the Lottery (Regulation) Rules, 2010 vide Ministry of Home Affairs, Government of India’s G.S.R no. 278(E) dated New Delhi, the 1 stApril, 2010; AND, WHEREAS section 12 of the said Act of 1998 also empowers the State Government to make rules only on a few specified matters, namely, time to be fixed for claiming prize money under clause (f) of section 4 of the Act, period to be fixed for draws of all lotteries under clause (i) of section 4 and any other matter which is required to be, or may be, prescribed; AND, WHEREAS the Central Rules of 2010 contain some important and relevant provisions, with reference to an “Organising State”, which also need to be adapted for proper implementation of the Act; NOW, THEREFORE, the Governor of Mizoram, in exercise of the powers conferred by sub-section (1) of section 12 of the said Act and in supersession of earlier notifications in this regard, is pleased to make the following rules, namely:- 1 . Short title and commencement - 1) These rules may be called the Mizoram Lotteries (Regulation) Rules, 2019. 2) They shall come into force with immediate effect. 2 . Definitions - 1) In these rules, unless the context otherwise requires. (a) “Act” means the Lotteries (Regulation) Act, 1998 (17 of 1998); (b) “central computer server” means a system of multiple computers installed at a central location under the direct control of the Government of Mizoram, that accepts, processes, stores and validates the online lottery transactions or otherwise manages, monitors and controls the entire system of online lottery; (c) “Central Rules” means the Lotteries (Regulation) Rules, 2010 as notified by the Ministry of Home Affairs, Government of India, New Delhi under the GSR 278 (E) dated 1 stApril, 2010 and published in the Gazette of India, Extraordinary, Part II, Section 3 (i) dated 1st April, 2010, pages 1-12; (d) “Commission” means the amount of money that the Distributor or Selling Agent receives out of the sale proceeds in lieu of their services as Distributors or Selling Agents; The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 7.03.2019 Phalguna 16, S.E. 1940, Issue No. 146 - 2 - Ex-146/2019 (e) “Director” means the Director of Institutional Finance & State Lottery, Government of Mizoram; (f) “Distributor” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Government of Mizoram through an agreement to market and sell lotteries on behalf of the Government of Mizoram; (g) “draw” means a method by which the prize winning numbers are drawn for each lottery or lottery scheme by operating the draw machine or any other mechanical method based on random technology, which is also visibly transparent to the viewers; (h) “online lottery” means a system created to permit players to purchase lottery tickets generated by the computer or online machine at the Lottery terminals where the information about the sale of a ticket and the player’s choice of any particular number or combination of numbers is simultaneously registered with the central computer server; (i) “Organising State” means the State of Mizoram; (j) “prize” means the amount payable against a ticket bearing the winning number of any specified prize denomination; (k) “sale proceeds” means the amount of sales value calculated at the face value printed on each ticket multiplied by the number of tickets sold in respect of a particular draw or scheme or both; “security deposit” means a deposit or amount of bank guarantee pledged or paid to the Government of Mizoram by the Distributor or Selling Agent in any form for due fulfilment of the contract or financial commitment; (l) “Selling Agent” means a Distributor. 2) Words and expressions used but not defined herein but defined in the Act shall have the meanings respectively assigned to them in the Act. 3 . Provisions of the Central Rules to apply - All the provisions of the Central Rules viz. Lotteries (Regulation) Rules, 2010 shall apply and shall be strictly followed, subject to the following changes- (a) wherever the expression “Organising State”, the same shall be construed as the “State of Mizoram”; (b) wherever the expression “Official Gazette” relating to the Organizing State occurs, it shall be construed as the Mizoram Gazette; (c) wherever the expression “Consolidated Fund to the Organising State” occurs, it shall be construed as the “Consolidated Fund of the State of Mizoram”; 4 . Organisation of Lottery - 1) The State Government of Mizoram may organise paper lottery or online lottery or both, subject to the conditions specified in the Act, in the Central Rules and these rules. 2) The State Government may conduct and organise the lotteries, if it so desires to generate and raise its additional revenue to promote various development activities of social importance like Education, Poverty alleviation, Health, Welfare, empowerment of women, handicapped persons etc., by issuing a notification in the Official Gazette. The scope, limitations and methods for organizing the lotteries (Paper and Online) will be in line with The Lotteries (Regulation) Act, 1998 and the rules made thereunder along with the Mizoram State Lottery Rules, 2018 as amended from time to time. 3) The State Government of Mizoram shall announce in advance, by way of a notification in Mizoram Gazette, the following information about every lottery proposed to be organised by it, namely:- a) the name of the lottery or lottery scheme; b) maximum retail price of the lottery ticket; c) total number of tickets printed in case of paper lottery; d) gross value of the tickets printed; e) name or names of the distributors or selling agents with their addresses and contact information; - 3 - Ex-146/2019 f) prize structure; g) the amount offered as prize money; h) periodicity of the draw; i) the place where the draw shall be conducted; and j) the procedure for drawing the prize winning tickets or prize-winners; 4) In case the State Government of Mizoram decides to organise more than one lottery, the procedure as provided in sub-rule (3) shall be followed for each lottery. 5) The State Lottery shall be organised, conducted or promoted by the State Government through various terminals connected with the Central Server, or shall authorize the Distributor for sale of tickets after entering into written agreement. All draws, whether Online or Paper Lottery, shall be conducted under the direct supervision and control of the State Government of Mizoram. 6) The hardware/software used for operation of Online Lottery shall be duly certified by Standardisation, Testing and Quality Certification Directorate (STQC), Ministry of Electronics & IT or any other Agency specified by the Government of India. 7) A Mirror Server shall be monitored in the Directorate of Institutional Finance & State Lottery by the Director or his authorized officer. 8) The State Lottery shall be named as the “Mizoram State Lotteries” with such other sub-names as may be decided by the Government/Director from time to time as per market conditions. 9) The Director shall arrange to deliver the tickets on behalf of the State Government to the Distributor as the case may be at the place mutually agreed upon. 10) The form, size and design of tickets shall be decided by the Director on behalf of the State Government. 11) The printed tickets for a particular draw shall bear the imprint and logo of the State Government, distinctive number, the date and time of draw and the sale price of the ticket/maximum retail price (MRP) and facsimile signature of the Director, Institutional Finance & State Lottery. On the reverse side of the tickets, there shall be a printed information in English or any other language showing prize structure and such other essential details and con-ditions as the State Government may consider necessary for the purchasers. It shall be compulsory for the State Government to print ‘FOR SALE IN ( Name of S tate) only’ on each Paper Lottery ticket. Such terms and conditions which appear on the Lottery tickets shall be determined by the State Government through the Director. 12) The printing of the Online lottery ticket, as per the approved schemes, shall be done by the Terminal(s)/Retailers and shall have the imprint, logo and facsimile signature of the Director. Such tickets shall be sold after printing of the players’ selected numbers. 13) The schemes are liable to be changed or modified by the Government keeping in view/ according to market conditions. 14) No instrument of any kind used in transmission of alpha-numeric message or any instrument of audio visual display/recording shall be allowed to the person(s) present at the draw place. 15) A certified copy of the results shall be supplied to the representative of the Distributor by the authorized officer(s) of the Government/Director after the last draw conducted during the day. 16) The State Government may authorize the Distributor to make the Payment of Prizes on its behalf, up to Rs. 10,000/- (Rupees ten thousand only) to the Prize winners within a period of 60 (sixty) days from the date of draw. 17) The amount of prize money so disbursed by the Distributor on account of payment of such prizes may be adjusted/ set-off against the sale proceeds of Lottery Tickets to be deposited to the State Government. - 4 - Ex-146/2019 18) Payment of Prizes which is not covered under the above provision will be made by the Director after deduction of Tax Deduction at Source (TDS) and Departmental charges, if any. 19) One ticket will enable the holder thereof to claim one prize only, whichever is higher. The Prize winner for amount above Rs. 10,000/- (Rupees ten thousand only) shall be required to submit the Prize Winning Ticket (PWT) in original along with 3 (three) copies of passport size Photograph supported by documentary proof and a Court Affidavit duly attested and signed by the 1 stClass Magistrate/Notary addressed to the Director, Institutional Finance and State Lottery, Aizawl for Payment. 20) i) Prize claims that are not submitted to the Director, Institutional Finance & State Lottery within the period of 60 (sixty) days from the date of draw shall not be disbursed and shall stand forfeited to the State Government as unclaimed prize money; Provided that the Director may, in exceptional circumstances, disburse the prize amount to the prize winners on his application even after the expiry of the said period of sixty days but not exceeding ninety days if he/she is satisfied that the reasons for not claiming the prize amount within the said period of 60 sixty days are cogent and genuine. ii) In order to determine the unclaimed or undistributed prize money, the Distributor shall, within a period of one month from the expiry of sixty days referred to above or as the Director may allow in exceptional circumstances, submit the audited account thereof, to the Director, Institutional Finance & State Lottery; 21) No forged, torn, mutilated or tampered ticket shall be entertained for prize claim payment. 22) The prize claims on taxable amount shall be paid after due verification of prize winning ticket (PWT) from the concerned printing press or central server/mirror server. 23) The entire prize ranks shall be paid only in Indian currency. 24) There shall be 2 (two) judges for conduct of Mizoram State Lotteries with a time table shift-wise in the day to day operation of the lottery draws. The panel of judges so appointed shall be paid a lump sum remuneration as may be decided by the Government from time to time. All draws of Mizoram State Lottery (both Paper and Online) shall be held and conducted within the territory of Mizoram and shall be held and conducted under the direct supervision of the Director or his authorized representative and in the presence of at least two Draw Judges duly appointed by the Director, Institutional Finance & State Lottery. 25) The Distributor shall lift the lottery tickets within such reasonable period so as to ensure the conduct of first draw within a period of thirty days from the date of execution of agreement or any other date fixed by the State Government in public interest. If the first draw is not held within the stipulated period due to the failure of the Distributor in lifting the tickets, then his performance security/Bank Guarantee shall be forfeited to the Government. 26) The Distributor shall lift all the printed lottery tickets, at a wholesale/ discounted price to be mutually agreed and decided upon by the Government and the Distributor, keeping in view the market condition, in such advance period as may be laid down in the agreement. The Government may also allow the Distributor to lift the tickets of each lottery on credit against an unconditional irrevocable Bank Guarantee or cash security in the form of Fixed Deposit Receipt in favour/ name of the Director, Institutional Finance & State Lottery. In case the Distributor fails to lift the tickets already printed in full or in part, he shall be required to pay damages equal to the amount of the invoice value of the un-lifted tickets. 27) Any defect or deficiency noticed in the printed tickets should be immediately brought to the notice of the Director. Under no circumstances such defective ticket should be sold. The purchaser(s) or - 5 - Ex-146/2019 Distributor, as the case may be, may get rectified tickets in exchange for the defective tickets without extra payment. The exchange will be done by the Government/ Distributor immediately on production of the defective/mutilated tickets by the Distributor/ purchaser, as the case may be. 28) The State Government of Mizoram shall sell the lottery ticket meant for a particular consuming State to Distributor(s) located and registered in that particular State only. 29) A Distributor located and registered in the State of Mizoram selling tickets of another organising State shall buy such ticket directly from that organising State Government. 30) In case of loss of tickets in transit, the same shall immediately be brought to the notice of the Director for publication in the newspapers. However, in case of loss of tickets after delivery to the Distributor, no compensation of any kind shall be payable to the Distributor. 31) The Distributor shall lift the printed tickets in full or in part by raising invoice and the delivery challans by the Government. 32) The Distributor desiring to stop the marketing of tickets at his own will shall be required to give prior notice of 30 (thirty) days to the Government failing which the Distributor shall have to compensate the State Government for the revenue that it would have otherwise earned during the period of 30 (thirty) days. In addition to the compensation amount described above, the State Government may also recover such damages as per the terms of the agreement. 33) In the event of any loss or damage caused to the State Government due to the omission or negligence of the Distributor, Printers or Advertising Agencies, as the case may be, the same shall be made good (including damages, if any sustained by the State Government, as per the provisions of the Agreement) by the said Distributor or Printer or Advertising Agency. 34) The State Government/Director may appoint a renowned firm/company of Chartered Accountants and technical experts for the purpose of conducting annual financial and system audit. 35) The record relating to those draws which are no longer required, shall be kept in the custody of the Director for a maximum period of three years from the date of publication of the result, after which it shall be destroyed with the approval of the State Government and the decision in this regard will be communicated to the Accountant General concerned one month before the date of such destruction. 36) The number of lottery draws except bumper draw organised by the State Government of Mizoram from all the lottery schemes put together, shall not be more than twenty four per day. 37) No draws of a lottery shall be conducted on any National Holiday and after 10:00 Pm in any other day. 38) The minimum sale price of a lottery ticket shall not be less than two rupees. 39) The first prize in any lottery scheme shall not be less than ten thousand rupees. 40) The State Government of Mizoram shall charge an amount not less than five lakh rupees per draw for bumper draw of lottery and, for all other forms of lottery, an amount not less than ten thousand rupees per draw. 41) The Director shall have the result of the draws published in at least one national and two local newspapers in the state which the lottery is usually marketed, out of which one shall be in English, as well as in the Official Gazette of the State. 42) The Secretary, Finance Department (Administrative Head),Government of Mizoram stands designated as the designated authority. 43) No prize shall be offered on a lottery ticket or in an online lottery on the basis of single, double or triple digit in any form or combination. 44) All the distributors or selling agents appointed or authorised by the State Government of Mizoram shall act in conformity with the provisions of the Act, the Central Rules and these rules. - 6 - Ex-146/2019 45) No Lottery in any form shall be organised by any authority other than the State Government of Mizoram, or by its appointed Distributors or Selling Agent within its jurisdiction. 46) The modalities by which the Sale Proceeds shall be deposited to the State Government by the Distributor or Selling Agents shall be specified by the Government in the Tender/E.O.I document. 5 . Appointment of Distributors and Selling Agents - 1) The State Government of Mizoram shall specify qualifications, experience and other terms and conditions for the appointment of Distributors and Selling Agents at the time of inviting tender/ E.O.I or by such other methods as it may deem fit and proper. 2) The State Government may appoint Distributor(s)/Selling Agents by way of inviting Expression of Interest through open tender. The Expression of Interest shall be in two parts namely:- (a) Technical bid. (b) Financial bid. 3) The terms and conditions to be fulfilled by the Participating Entity in Technical bid and Financial bid shall be specified by the Government in the tender/E.O.I document. 4) The modalities for submission of bids/E.O.I by the participating entity shall be specified by the Government in the tender/E.O.I document. 5) The modalities by which the Selling Agent or Distributor shall get their commission shall be as specified by the Government in the tender/E.O.I document. 6 . Disposal of unsold lottery-tickets and unused counterfoils - 1) The Distributors, after each draw is held, shall return all the unsold tickets, if any, of such lotteries to the Director, Institutional Finance & State Lottery, Government of Mizoram, as instructed by the Government from time to time, or as the case may be with a copy of such return or detailed accounts to the designated authority. 2) The unsold tickets and unused counterfoils of lottery tickets, if any, shall be disposed of, in the manner specified by the State Government of Mizoram, by the Director from time to time. 7 . Procedure to prohibit the sale of lottery tickets - Regarding prohibition of the sale of tickets of a lottery organised, conducted or promoted by every other State Government than the State Government of Mizoram within the State of Mizoram, the provisions of Rule 5 of the Central Rules shall apply, mutatis mutandis, and shall be followed in letter and spirit. 8 . Claim of Prizes - A subject to rules 4 to these Rules, all claims of taxable prizes shall be submitted to the Director, along with:- a) claim-form, as may be specified by the Director from time to time, duly filled in; b) original prize winning ticket with one photo copy of the prize winning ticket, duly attested by a Gazetted Officer/Notary; c) three copies of passport-size photograph of the holder of the winning ticket, duly attested by a Gazetted Officer/Notary; d) an affidavit of ownership of the prize winning ticket from any Magistrate; 9 . Examination of Prize winning Tickets - The prize winning tickets received by the Director through the distributor or the selling agent, as the case may be, or directly from the holder will be examined carefully inconsonance with the following procedure:- a ) a ticket which is prima-facie found not genuine may be sent to the printer of the ticket for verification of its genuineness, and for report; - 7 - Ex-146/2019 b) a ticket, even if found mutilated but the series and ticket number remaining intact, may be accepted after careful examination of its genuineness; c) a ticket which is found tampered with in any way shall not be accepted for the purpose of disbursement of prize-money due on it; 1 0 . Mode of Payment to and by the State Government of Mizoram - 1) All payment due from a Distributor to the Government of Mizoram after adjustment of the prizes upto Rs. 10,000/- as Disbursable Prize Money by the Distributor shall be made by such Distributor by electronic mode of bank transfer like NEFT/RTGS only to the designated bank account of the Director, Institutional Finance & State Lottery or as instructed by the Government from time to time; 2) The Director shall initially credit all the amounts so received in the approved Bank account in any reputed Nationalised, Scheduled or Public Sector Bank located at Aizawl and in the authorised manner; 3) The transactions relating to the payment of Prize money, charges for publication of results, expenses incurred in connection with lottery draws and other miscellaneous expenses shall be done through the Bank Account jointly operated by the Director and the Joint Director, Institutional Finance & State Lottery, Government of Mizoram; 4) The Director shall submit weekly returns of all such transactions to the Designated Authority; 10-A. Lottery other than the Mizoram Lotteries - 1) Save as provided in these rules, all lotteries conducted by private parties, associations, firms or other persons without prior permission of the Government or any Officers authorised in the behalf are illegal and liable to punishment as per provision of sub-rule (2) of Rule 10-A. 2) Any private parties, associations, firms or other persons who are found to have conducted such types of trade as lottery without obtaining prior permission from the Government or any Officers authorized in this behalf shall be liable to punishment as provided under Section 294A of the Indian Penal Code, 1860 (Central Act 45 of 1860). 3) Permission for conduct of Lottery may be issued by the Director after obtaining approval of the Government. In no case, permission shall be issued unless the following conditions are fulfilled by the applicants, namely - a) reason for conduct of lottery must be on charitable ground or purpose only; b) the applicant shall be an organizations or firms which is well established, reputed and recognized at the State level; c) all the profits out of the lottery should invariably go to the purpose for which the permit is given; d) the scheme should be only for one or single draw at a time; e) no portion or the whole amount of such prizes of any lottery or lucky ticket or raffle or lucky coupon shall be paid in terms of money and it shall be paid in kind; f) the total value of all prizes for any draw shall not be less than 50% of the total value of the ticket printed and the applicant shall deposit to the Director, 25% of the value of prizes by means of Call Deposit or by Cash as Security deposit before issue of permission; g) The applicant shall deposit a fee to the Government at the rate of 3% of the total value of the scheme before issue of permission; 4) Claim period of prizes shall be 45 days from the date of drawal of results. 5) No extension of time for draw of the result shall be granted after marketing the tickets. 6) Drawal of results shall be held and conducted by the concerned parties within the territory of Mizoram in transparent, free and fair manners. - 8 - Ex-146/2019 7) Payment of prizes should be completed within 60 days from the date of draw failing which Government reserves the right to make payment of prizes from the security deposit. 11. Interpretation - If any question arises as to the interpretation of these rules or in regard to any matter not expressly provided for in these rules, the matter shall be referred to the Government of Mizoram and the interpretation made thereon shall be binding; Provided that no such interpretation shall be opposed to or inconsistent with any of the provisions of the Act or the Central Rules. 1 2 . Repeal & Savings - 1) On and from the commencement of these rules, all the earlier rules made pertaining to Mizoram State Lottery shall stand repealed. 2) Notwithstanding such repeal, anything done or any action taken under the rules so repealed, except any agreement made under the repealed rules, having it been opposed to the provisions of the Central Rules, shall, if not inconsistent with any provisions of the Act, the Central Rules or these Rules, be deemed to have been done or taken under the corresponding provisions of these rules. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Finance Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/100

- 1 - Ex-146/2019 NOTIFICA TION No.G.16010/39/2012-F.Est, the 5 th March, 2019: Whereas the Lotteries (Regulation) Act, 1998 (Central Act no. 17 of 1998) by section II empowers the Central Government to make rules and the Central Government has already made the Lottery (Regulation) Rules, 2010 vide Ministry of Home Affairs, Government of India’s G.S.R no. 278(E) dated New Delhi, the 1 stApril, 2010; AND, WHEREAS section 12 of the said Act of 1998 also empowers the State Government to make rules only on a few specified matters, namely, time to be fixed for claiming prize money under clause (f) of section 4 of the Act, period to be fixed for draws of all lotteries under clause (i) of section 4 and any other matter which is required to be, or may be, prescribed; AND, WHEREAS the Central Rules of 2010 contain some important and relevant provisions, with reference to an “Organising State”, which also need to be adapted for proper implementation of the Act; NOW, THEREFORE, the Governor of Mizoram, in exercise of the powers conferred by sub-section (1) of section 12 of the said Act and in supersession of earlier notifications in this regard, is pleased to make the following rules, namely:- 1 . Short title and commencement - 1) These rules may be called the Mizoram Lotteries (Regulation) Rules, 2019. 2) They shall come into force with immediate effect. 2 . Definitions - 1) In these rules, unless the context otherwise requires. (a) “Act” means the Lotteries (Regulation) Act, 1998 (17 of 1998); (b) “central computer server” means a system of multiple computers installed at a central location under the direct control of the Government of Mizoram, that accepts, processes, stores and validates the online lottery transactions or otherwise manages, monitors and controls the entire system of online lottery; (c) “Central Rules” means the Lotteries (Regulation) Rules, 2010 as notified by the Ministry of Home Affairs, Government of India, New Delhi under the GSR 278 (E) dated 1 stApril, 2010 and published in the Gazette of India, Extraordinary, Part II, Section 3 (i) dated 1st April, 2010, pages 1-12; (d) “Commission” means the amount of money that the Distributor or Selling Agent receives out of the sale proceeds in lieu of their services as Distributors or Selling Agents; The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 7.03.2019 Phalguna 16, S.E. 1940, Issue No. 146 - 2 - Ex-146/2019 (e) “Director” means the Director of Institutional Finance & State Lottery, Government of Mizoram; (f) “Distributor” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Government of Mizoram through an agreement to market and sell lotteries on behalf of the Government of Mizoram; (g) “draw” means a method by which the prize winning numbers are drawn for each lottery or lottery scheme by operating the draw machine or any other mechanical method based on random technology, which is also visibly transparent to the viewers; (h) “online lottery” means a system created to permit players to purchase lottery tickets generated by the computer or online machine at the Lottery terminals where the information about the sale of a ticket and the player’s choice of any particular number or combination of numbers is simultaneously registered with the central computer server; (i) “Organising State” means the State of Mizoram; (j) “prize” means the amount payable against a ticket bearing the winning number of any specified prize denomination; (k) “sale proceeds” means the amount of sales value calculated at the face value printed on each ticket multiplied by the number of tickets sold in respect of a particular draw or scheme or both; “security deposit” means a deposit or amount of bank guarantee pledged or paid to the Government of Mizoram by the Distributor or Selling Agent in any form for due fulfilment of the contract or financial commitment; (l) “Selling Agent” means a Distributor. 2) Words and expressions used but not defined herein but defined in the Act shall have the meanings respectively assigned to them in the Act. 3 . Provisions of the Central Rules to apply - All the provisions of the Central Rules viz. Lotteries (Regulation) Rules, 2010 shall apply and shall be strictly followed, subject to the following changes- (a) wherever the expression “Organising State”, the same shall be construed as the “State of Mizoram”; (b) wherever the expression “Official Gazette” relating to the Organizing State occurs, it shall be construed as the Mizoram Gazette; (c) wherever the expression “Consolidated Fund to the Organising State” occurs, it shall be construed as the “Consolidated Fund of the State of Mizoram”; 4 . Organisation of Lottery - 1) The State Government of Mizoram may organise paper lottery or online lottery or both, subject to the conditions specified in the Act, in the Central Rules and these rules. 2) The State Government may conduct and organise the lotteries, if it so desires to generate and raise its additional revenue to promote various development activities of social importance like Education, Poverty alleviation, Health, Welfare, empowerment of women, handicapped persons etc., by issuing a notification in the Official Gazette. The scope, limitations and methods for organizing the lotteries (Paper and Online) will be in line with The Lotteries (Regulation) Act, 1998 and the rules made thereunder along with the Mizoram State Lottery Rules, 2018 as amended from time to time. 3) The State Government of Mizoram shall announce in advance, by way of a notification in Mizoram Gazette, the following information about every lottery proposed to be organised by it, namely:- a) the name of the lottery or lottery scheme; b) maximum retail price of the lottery ticket; c) total number of tickets printed in case of paper lottery; d) gross value of the tickets printed; e) name or names of the distributors or selling agents with their addresses and contact information; - 3 - Ex-146/2019 f) prize structure; g) the amount offered as prize money; h) periodicity of the draw; i) the place where the draw shall be conducted; and j) the procedure for drawing the prize winning tickets or prize-winners; 4) In case the State Government of Mizoram decides to organise more than one lottery, the procedure as provided in sub-rule (3) shall be followed for each lottery. 5) The State Lottery shall be organised, conducted or promoted by the State Government through various terminals connected with the Central Server, or shall authorize the Distributor for sale of tickets after entering into written agreement. All draws, whether Online or Paper Lottery, shall be conducted under the direct supervision and control of the State Government of Mizoram. 6) The hardware/software used for operation of Online Lottery shall be duly certified by Standardisation, Testing and Quality Certification Directorate (STQC), Ministry of Electronics & IT or any other Agency specified by the Government of India. 7) A Mirror Server shall be monitored in the Directorate of Institutional Finance & State Lottery by the Director or his authorized officer. 8) The State Lottery shall be named as the “Mizoram State Lotteries” with such other sub-names as may be decided by the Government/Director from time to time as per market conditions. 9) The Director shall arrange to deliver the tickets on behalf of the State Government to the Distributor as the case may be at the place mutually agreed upon. 10) The form, size and design of tickets shall be decided by the Director on behalf of the State Government. 11) The printed tickets for a particular draw shall bear the imprint and logo of the State Government, distinctive number, the date and time of draw and the sale price of the ticket/maximum retail price (MRP) and facsimile signature of the Director, Institutional Finance & State Lottery. On the reverse side of the tickets, there shall be a printed information in English or any other language showing prize structure and such other essential details and con-ditions as the State Government may consider necessary for the purchasers. It shall be compulsory for the State Government to print ‘FOR SALE IN ( Name of S tate) only’ on each Paper Lottery ticket. Such terms and conditions which appear on the Lottery tickets shall be determined by the State Government through the Director. 12) The printing of the Online lottery ticket, as per the approved schemes, shall be done by the Terminal(s)/Retailers and shall have the imprint, logo and facsimile signature of the Director. Such tickets shall be sold after printing of the players’ selected numbers. 13) The schemes are liable to be changed or modified by the Government keeping in view/ according to market conditions. 14) No instrument of any kind used in transmission of alpha-numeric message or any instrument of audio visual display/recording shall be allowed to the person(s) present at the draw place. 15) A certified copy of the results shall be supplied to the representative of the Distributor by the authorized officer(s) of the Government/Director after the last draw conducted during the day. 16) The State Government may authorize the Distributor to make the Payment of Prizes on its behalf, up to Rs. 10,000/- (Rupees ten thousand only) to the Prize winners within a period of 60 (sixty) days from the date of draw. 17) The amount of prize money so disbursed by the Distributor on account of payment of such prizes may be adjusted/ set-off against the sale proceeds of Lottery Tickets to be deposited to the State Government. - 4 - Ex-146/2019 18) Payment of Prizes which is not covered under the above provision will be made by the Director after deduction of Tax Deduction at Source (TDS) and Departmental charges, if any. 19) One ticket will enable the holder thereof to claim one prize only, whichever is higher. The Prize winner for amount above Rs. 10,000/- (Rupees ten thousand only) shall be required to submit the Prize Winning Ticket (PWT) in original along with 3 (three) copies of passport size Photograph supported by documentary proof and a Court Affidavit duly attested and signed by the 1 stClass Magistrate/Notary addressed to the Director, Institutional Finance and State Lottery, Aizawl for Payment. 20) i) Prize claims that are not submitted to the Director, Institutional Finance & State Lottery within the period of 60 (sixty) days from the date of draw shall not be disbursed and shall stand forfeited to the State Government as unclaimed prize money; Provided that the Director may, in exceptional circumstances, disburse the prize amount to the prize winners on his application even after the expiry of the said period of sixty days but not exceeding ninety days if he/she is satisfied that the reasons for not claiming the prize amount within the said period of 60 sixty days are cogent and genuine. ii) In order to determine the unclaimed or undistributed prize money, the Distributor shall, within a period of one month from the expiry of sixty days referred to above or as the Director may allow in exceptional circumstances, submit the audited account thereof, to the Director, Institutional Finance & State Lottery; 21) No forged, torn, mutilated or tampered ticket shall be entertained for prize claim payment. 22) The prize claims on taxable amount shall be paid after due verification of prize winning ticket (PWT) from the concerned printing press or central server/mirror server. 23) The entire prize ranks shall be paid only in Indian currency. 24) There shall be 2 (two) judges for conduct of Mizoram State Lotteries with a time table shift-wise in the day to day operation of the lottery draws. The panel of judges so appointed shall be paid a lump sum remuneration as may be decided by the Government from time to time. All draws of Mizoram State Lottery (both Paper and Online) shall be held and conducted within the territory of Mizoram and shall be held and conducted under the direct supervision of the Director or his authorized representative and in the presence of at least two Draw Judges duly appointed by the Director, Institutional Finance & State Lottery. 25) The Distributor shall lift the lottery tickets within such reasonable period so as to ensure the conduct of first draw within a period of thirty days from the date of execution of agreement or any other date fixed by the State Government in public interest. If the first draw is not held within the stipulated period due to the failure of the Distributor in lifting the tickets, then his performance security/Bank Guarantee shall be forfeited to the Government. 26) The Distributor shall lift all the printed lottery tickets, at a wholesale/ discounted price to be mutually agreed and decided upon by the Government and the Distributor, keeping in view the market condition, in such advance period as may be laid down in the agreement. The Government may also allow the Distributor to lift the tickets of each lottery on credit against an unconditional irrevocable Bank Guarantee or cash security in the form of Fixed Deposit Receipt in favour/ name of the Director, Institutional Finance & State Lottery. In case the Distributor fails to lift the tickets already printed in full or in part, he shall be required to pay damages equal to the amount of the invoice value of the un-lifted tickets. 27) Any defect or deficiency noticed in the printed tickets should be immediately brought to the notice of the Director. Under no circumstances such defective ticket should be sold. The purchaser(s) or - 5 - Ex-146/2019 Distributor, as the case may be, may get rectified tickets in exchange for the defective tickets without extra payment. The exchange will be done by the Government/ Distributor immediately on production of the defective/mutilated tickets by the Distributor/ purchaser, as the case may be. 28) The State Government of Mizoram shall sell the lottery ticket meant for a particular consuming State to Distributor(s) located and registered in that particular State only. 29) A Distributor located and registered in the State of Mizoram selling tickets of another organising State shall buy such ticket directly from that organising State Government. 30) In case of loss of tickets in transit, the same shall immediately be brought to the notice of the Director for publication in the newspapers. However, in case of loss of tickets after delivery to the Distributor, no compensation of any kind shall be payable to the Distributor. 31) The Distributor shall lift the printed tickets in full or in part by raising invoice and the delivery challans by the Government. 32) The Distributor desiring to stop the marketing of tickets at his own will shall be required to give prior notice of 30 (thirty) days to the Government failing which the Distributor shall have to compensate the State Government for the revenue that it would have otherwise earned during the period of 30 (thirty) days. In addition to the compensation amount described above, the State Government may also recover such damages as per the terms of the agreement. 33) In the event of any loss or damage caused to the State Government due to the omission or negligence of the Distributor, Printers or Advertising Agencies, as the case may be, the same shall be made good (including damages, if any sustained by the State Government, as per the provisions of the Agreement) by the said Distributor or Printer or Advertising Agency. 34) The State Government/Director may appoint a renowned firm/company of Chartered Accountants and technical experts for the purpose of conducting annual financial and system audit. 35) The record relating to those draws which are no longer required, shall be kept in the custody of the Director for a maximum period of three years from the date of publication of the result, after which it shall be destroyed with the approval of the State Government and the decision in this regard will be communicated to the Accountant General concerned one month before the date of such destruction. 36) The number of lottery draws except bumper draw organised by the State Government of Mizoram from all the lottery schemes put together, shall not be more than twenty four per day. 37) No draws of a lottery shall be conducted on any National Holiday and after 10:00 Pm in any other day. 38) The minimum sale price of a lottery ticket shall not be less than two rupees. 39) The first prize in any lottery scheme shall not be less than ten thousand rupees. 40) The State Government of Mizoram shall charge an amount not less than five lakh rupees per draw for bumper draw of lottery and, for all other forms of lottery, an amount not less than ten thousand rupees per draw. 41) The Director shall have the result of the draws published in at least one national and two local newspapers in the state which the lottery is usually marketed, out of which one shall be in English, as well as in the Official Gazette of the State. 42) The Secretary, Finance Department (Administrative Head),Government of Mizoram stands designated as the designated authority. 43) No prize shall be offered on a lottery ticket or in an online lottery on the basis of single, double or triple digit in any form or combination. 44) All the distributors or selling agents appointed or authorised by the State Government of Mizoram shall act in conformity with the provisions of the Act, the Central Rules and these rules. - 6 - Ex-146/2019 45) No Lottery in any form shall be organised by any authority other than the State Government of Mizoram, or by its appointed Distributors or Selling Agent within its jurisdiction. 46) The modalities by which the Sale Proceeds shall be deposited to the State Government by the Distributor or Selling Agents shall be specified by the Government in the Tender/E.O.I document. 5 . Appointment of Distributors and Selling Agents - 1) The State Government of Mizoram shall specify qualifications, experience and other terms and conditions for the appointment of Distributors and Selling Agents at the time of inviting tender/ E.O.I or by such other methods as it may deem fit and proper. 2) The State Government may appoint Distributor(s)/Selling Agents by way of inviting Expression of Interest through open tender. The Expression of Interest shall be in two parts namely:- (a) Technical bid. (b) Financial bid. 3) The terms and conditions to be fulfilled by the Participating Entity in Technical bid and Financial bid shall be specified by the Government in the tender/E.O.I document. 4) The modalities for submission of bids/E.O.I by the participating entity shall be specified by the Government in the tender/E.O.I document. 5) The modalities by which the Selling Agent or Distributor shall get their commission shall be as specified by the Government in the tender/E.O.I document. 6 . Disposal of unsold lottery-tickets and unused counterfoils - 1) The Distributors, after each draw is held, shall return all the unsold tickets, if any, of such lotteries to the Director, Institutional Finance & State Lottery, Government of Mizoram, as instructed by the Government from time to time, or as the case may be with a copy of such return or detailed accounts to the designated authority. 2) The unsold tickets and unused counterfoils of lottery tickets, if any, shall be disposed of, in the manner specified by the State Government of Mizoram, by the Director from time to time. 7 . Procedure to prohibit the sale of lottery tickets - Regarding prohibition of the sale of tickets of a lottery organised, conducted or promoted by every other State Government than the State Government of Mizoram within the State of Mizoram, the provisions of Rule 5 of the Central Rules shall apply, mutatis mutandis, and shall be followed in letter and spirit. 8 . Claim of Prizes - A subject to rules 4 to these Rules, all claims of taxable prizes shall be submitted to the Director, along with:- a) claim-form, as may be specified by the Director from time to time, duly filled in; b) original prize winning ticket with one photo copy of the prize winning ticket, duly attested by a Gazetted Officer/Notary; c) three copies of passport-size photograph of the holder of the winning ticket, duly attested by a Gazetted Officer/Notary; d) an affidavit of ownership of the prize winning ticket from any Magistrate; 9 . Examination of Prize winning Tickets - The prize winning tickets received by the Director through the distributor or the selling agent, as the case may be, or directly from the holder will be examined carefully inconsonance with the following procedure:- a ) a ticket which is prima-facie found not genuine may be sent to the printer of the ticket for verification of its genuineness, and for report; - 7 - Ex-146/2019 b) a ticket, even if found mutilated but the series and ticket number remaining intact, may be accepted after careful examination of its genuineness; c) a ticket which is found tampered with in any way shall not be accepted for the purpose of disbursement of prize-money due on it; 1 0 . Mode of Payment to and by the State Government of Mizoram - 1) All payment due from a Distributor to the Government of Mizoram after adjustment of the prizes upto Rs. 10,000/- as Disbursable Prize Money by the Distributor shall be made by such Distributor by electronic mode of bank transfer like NEFT/RTGS only to the designated bank account of the Director, Institutional Finance & State Lottery or as instructed by the Government from time to time; 2) The Director shall initially credit all the amounts so received in the approved Bank account in any reputed Nationalised, Scheduled or Public Sector Bank located at Aizawl and in the authorised manner; 3) The transactions relating to the payment of Prize money, charges for publication of results, expenses incurred in connection with lottery draws and other miscellaneous expenses shall be done through the Bank Account jointly operated by the Director and the Joint Director, Institutional Finance & State Lottery, Government of Mizoram; 4) The Director shall submit weekly returns of all such transactions to the Designated Authority; 10-A. Lottery other than the Mizoram Lotteries - 1) Save as provided in these rules, all lotteries conducted by private parties, associations, firms or other persons without prior permission of the Government or any Officers authorised in the behalf are illegal and liable to punishment as per provision of sub-rule (2) of Rule 10-A. 2) Any private parties, associations, firms or other persons who are found to have conducted such types of trade as lottery without obtaining prior permission from the Government or any Officers authorized in this behalf shall be liable to punishment as provided under Section 294A of the Indian Penal Code, 1860 (Central Act 45 of 1860). 3) Permission for conduct of Lottery may be issued by the Director after obtaining approval of the Government. In no case, permission shall be issued unless the following conditions are fulfilled by the applicants, namely - a) reason for conduct of lottery must be on charitable ground or purpose only; b) the applicant shall be an organizations or firms which is well established, reputed and recognized at the State level; c) all the profits out of the lottery should invariably go to the purpose for which the permit is given; d) the scheme should be only for one or single draw at a time; e) no portion or the whole amount of such prizes of any lottery or lucky ticket or raffle or lucky coupon shall be paid in terms of money and it shall be paid in kind; f) the total value of all prizes for any draw shall not be less than 50% of the total value of the ticket printed and the applicant shall deposit to the Director, 25% of the value of prizes by means of Call Deposit or by Cash as Security deposit before issue of permission; g) The applicant shall deposit a fee to the Government at the rate of 3% of the total value of the scheme before issue of permission; 4) Claim period of prizes shall be 45 days from the date of drawal of results. 5) No extension of time for draw of the result shall be granted after marketing the tickets. 6) Drawal of results shall be held and conducted by the concerned parties within the territory of Mizoram in transparent, free and fair manners. - 8 - Ex-146/2019 7) Payment of prizes should be completed within 60 days from the date of draw failing which Government reserves the right to make payment of prizes from the security deposit. 11. Interpretation - If any question arises as to the interpretation of these rules or in regard to any matter not expressly provided for in these rules, the matter shall be referred to the Government of Mizoram and the interpretation made thereon shall be binding; Provided that no such interpretation shall be opposed to or inconsistent with any of the provisions of the Act or the Central Rules. 1 2 . Repeal & Savings - 1) On and from the commencement of these rules, all the earlier rules made pertaining to Mizoram State Lottery shall stand repealed. 2) Notwithstanding such repeal, anything done or any action taken under the rules so repealed, except any agreement made under the repealed rules, having it been opposed to the provisions of the Central Rules, shall, if not inconsistent with any provisions of the Act, the Central Rules or these Rules, be deemed to have been done or taken under the corresponding provisions of these rules. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Finance Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/100

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- 1 - Ex-147/2019 NOTIFICA TION No.H.11019/3/18-JERC, the 25 th February, 2019: In pursuance of Section 87 of the Electricity Act, 2003 and provisions under the Joint Electricity Regulatory Commission for Manipur and Mizoram (Constitution of State Advisory Committee and its Functions) Regulations, 2010, the Joint Electricity Regulatory Commission for Manipur and Mizoram hereby reconstitutes the State Advisory Committee for the State of Mizoram with the following composition. The term of the Committee shall be for a period of 2 (two) years with effect from the date of issue of this Notification or until further Order. 1. Chairperson, JERC for Manipur and Mizoram -Ex-officio Chairman 2. Member, JERC for Manipur and Mizoram - Ex-officio Member 3. Secretary, Food, Civil Supplies and Consumer Affairs Department - Ex-officio Member 4. Secretary, Power & Electricity Department - Member 5. Engineer-in-Chief, PHE Department - Member 6. Director, Commerce & Industries Department - Member 7. Commissioner, Aizawl Municipal Corporation -Member 8. Director, Zoram Electricity Development Agency - Member 9. President, Mizoram Chamber of Industries and Commerce - Member 10. President, Mizoram Consumers’ Union Gen. Hqrs, Aizawl - Member 11. President, Mizoram Hmeichhia Insuihkhawm Pawl, Gen. Hqrs, Aizawl - Member The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 7.03.2019 Phalguna 16, S.E. 1940, Issue No. 147 - 2 - Ex-147/2019 12. President, Central Young Mizo Association - Member 13. President, All Mizoram Farmers’ Union Gen. Hqrs. Aizawl - Member 14. President, Mizoram Upa Pawl, Gen. Hqrs. Aizawl - Member 15. Er. F. Ralzakhuma, Rtd. C.E., Power & Electricity Department- Member 16. Prof. H. Lalramnghinglova, Department of Env. Sciences, - Member Mizoram University 17. Er. R. Vanlalhruaia, Khatla, Aizawl - Member 18. Director, LAD - Member 19. President, Mizoram Journalists’ Association- Member 20. Prof. (Rtd.) Tlanglawma, C-44, Khatla Bethel, Khatla, Aizawl. - Member 21. Secretary, JERC for Manipur and Mizoram - Member-Secretary By Order of the Commission, Richard Zothankima, Assistant Secretary. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/100

- 1 - Ex-147/2019 NOTIFICA TION No.H.11019/3/18-JERC, the 25 th February, 2019: In pursuance of Section 87 of the Electricity Act, 2003 and provisions under the Joint Electricity Regulatory Commission for Manipur and Mizoram (Constitution of State Advisory Committee and its Functions) Regulations, 2010, the Joint Electricity Regulatory Commission for Manipur and Mizoram hereby reconstitutes the State Advisory Committee for the State of Mizoram with the following composition. The term of the Committee shall be for a period of 2 (two) years with effect from the date of issue of this Notification or until further Order. 1. Chairperson, JERC for Manipur and Mizoram -Ex-officio Chairman 2. Member, JERC for Manipur and Mizoram - Ex-officio Member 3. Secretary, Food, Civil Supplies and Consumer Affairs Department - Ex-officio Member 4. Secretary, Power & Electricity Department - Member 5. Engineer-in-Chief, PHE Department - Member 6. Director, Commerce & Industries Department - Member 7. Commissioner, Aizawl Municipal Corporation -Member 8. Director, Zoram Electricity Development Agency - Member 9. President, Mizoram Chamber of Industries and Commerce - Member 10. President, Mizoram Consumers’ Union Gen. Hqrs, Aizawl - Member 11. President, Mizoram Hmeichhia Insuihkhawm Pawl, Gen. Hqrs, Aizawl - Member The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Thursday 7.03.2019 Phalguna 16, S.E. 1940, Issue No. 147 - 2 - Ex-147/2019 12. President, Central Young Mizo Association - Member 13. President, All Mizoram Farmers’ Union Gen. Hqrs. Aizawl - Member 14. President, Mizoram Upa Pawl, Gen. Hqrs. Aizawl - Member 15. Er. F. Ralzakhuma, Rtd. C.E., Power & Electricity Department- Member 16. Prof. H. Lalramnghinglova, Department of Env. Sciences, - Member Mizoram University 17. Er. R. Vanlalhruaia, Khatla, Aizawl - Member 18. Director, LAD - Member 19. President, Mizoram Journalists’ Association- Member 20. Prof. (Rtd.) Tlanglawma, C-44, Khatla Bethel, Khatla, Aizawl. - Member 21. Secretary, JERC for Manipur and Mizoram - Member-Secretary By Order of the Commission, Richard Zothankima, Assistant Secretary. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/100

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- PB - - 1 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii) DATED THE 18 TH MARCH, 2019] GOVERNMENT OF INDIA MINISTRY OF LAW AND JUSTICE (Legislative Department) NOTIFICATION New Delhi, the 18 thMarch, 2019 Phalguna 27, 1940 (SAKA). S.O. (E).— Whereas it has been decided to hold a general elect ion for the purpose of constituting a new House of the People, on the expiration of th e term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 of the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Parliamentary constituencies, specified, in column (2) of the Table given bel ow comprised within the corresponding States of Andhra Pradesh, Arunachal Pradesh, Assa m, Bihar, Chhattisgarh, Jammu & Kashmir, Maharashtra, Manipur, Meghalaya, Mizoram, Naga land, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Uttarakhand, West Bengal, An daman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to el ect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: STATE (1) PARLIAMENTARY CONSTITUENCY (2) ANDHRA PRADESH 1-Araku (ST) 2-Srikakulam 3-Vizianagaram 4-Visakhapatnam 5-Anakapalle 6-Kakinada 7-Amalapuram (SC) 8-Rajahmundry 9-Narsapuram 10-Eluru 11-Machilipatnam 12-Vijayawada 13-Guntur 14-Narasaraopet 15-Bapatla (SC) 16-Ongole 17-Nandyal 18-Kurnool NOTIFICA TION New Delhi, the 18 th March, 2019 Phalguna 27, 1940 (SAKA). [F.No.H-11024(1)/2019-Leg.II], the 18 th March, 2019: S.O. (E) - Whereas it has been decided to hold a general election for the purpose of constituting a new H ouse of the People, on the expiration of the term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 o f the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Pa rliamentary constituencies, specified, in column (2) of the Table given below comprised within the corres ponding States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Jammu & Kashmir, Maharasht ra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Ut tarakhand, West Bengal, Andaman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to elect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 154 Ex-154/2019 - 2 - - 3 - 19-Anantapur 20-Hindupur 21-Kadapa 22-Nellore 23-Tirupati (SC) 24-Rajampet 25-Chittoor (SC) ARUNACHAL PRADESH 1-Arunachal West 2-Arunachal East ASSAM 9-Tezpur 11-Kaliabor 12-Jorhat 13-Dibrugarh 14-Lakhimpur BIHAR 37-Aurangabad 38-Gaya (SC) 39-Nawada 40-Jamui (SC) CHHATTISGARH 10-Bastar (ST) JAMMU & KASHMIR 1-Baramulla 6-Jammu MAHARASHTRA 8-Wardha 9-Ramtek (SC) 10-Nagpur 11-Bhandara-Gondiya 12-Gadchiroli-Chimur (ST) 13-Chandrapur 14-Yavatmal-Washim MANIPUR 2-Outer Manipur (ST) MEGHALAYA 1-Shillong (ST) 2-Tura (ST) MIZORAM 1-Mizoram (ST) NAGALAND 1-Nagaland ODISHA 11-Kalahandi 12-Nabarangpur (ST) 20-Berhampur 21-Koraput (ST) SIKKIM 1-Sikkim TELANGANA 1-Adilabad (ST) 2-Peddapalle (SC) 3-Karimnagar 4-Nizamabad 5-Zahirabad 6-Medak 7-Malkajgiri Ex-154/2019 - 2 - - 3 - 8-Secunderabad 9-Hyderabad 10-Chevella 11-Mahbubnagar 12-Nagarkurnool (SC) 13-Nalgonda 14-Bhongir 15-Warangal (SC) 16-Mahabubabad (ST) 17-Khammam TRIPURA 1-Tripura West UTTAR PRADESH 1-Saharanpur 2-Kairana 3-Muzaffarnagar 4-Bijnor 10-Meerut 11-Baghpat 12-Ghaziabad 13-Gautam Buddha Nagar UTTARAKHAND 01-Tehri-Garhwal 02-Garhwal 03-Almora (SC) 04-Nanital-Udhamsingh Nagar 05-Hardwar WEST BENGAL 1-Coochbehar (SC) 2-Alipurduars (ST) ANDAMAN &NICOBAR ISLANDS 1-Andaman & Nicobar Islands LAKSHADWEEP 1-Lakshadweep (ST) [F. No. H-11024(1)/2019-Leg.II] (Dr. ReetaVasishta) Additional Secretary to the Government of India NOTIFICATION No.H-11024(1)/2019-Leg.II, the 18 th March, 2019: Whereas it has been decided to hold a general election for the purpose of constituting a new House of the Peo ple, on the expiration of the term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 o f the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Pa rliamentary constituencies, specified, in column (2) of the Table given below comprised within the corres ponding States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Jammu & Kashmir, Maharasht ra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Ut tarakhand, West Bengal, Andaman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to elect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 154 Ex-154/2019

- PB - - 1 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii) DATED THE 18 TH MARCH, 2019] GOVERNMENT OF INDIA MINISTRY OF LAW AND JUSTICE (Legislative Department) NOTIFICATION New Delhi, the 18 thMarch, 2019 Phalguna 27, 1940 (SAKA). S.O. (E).— Whereas it has been decided to hold a general elect ion for the purpose of constituting a new House of the People, on the expiration of th e term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 of the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Parliamentary constituencies, specified, in column (2) of the Table given bel ow comprised within the corresponding States of Andhra Pradesh, Arunachal Pradesh, Assa m, Bihar, Chhattisgarh, Jammu & Kashmir, Maharashtra, Manipur, Meghalaya, Mizoram, Naga land, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Uttarakhand, West Bengal, An daman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to el ect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: STATE (1) PARLIAMENTARY CONSTITUENCY (2) ANDHRA PRADESH 1-Araku (ST) 2-Srikakulam 3-Vizianagaram 4-Visakhapatnam 5-Anakapalle 6-Kakinada 7-Amalapuram (SC) 8-Rajahmundry 9-Narsapuram 10-Eluru 11-Machilipatnam 12-Vijayawada 13-Guntur 14-Narasaraopet 15-Bapatla (SC) 16-Ongole 17-Nandyal 18-Kurnool NOTIFICA TION New Delhi, the 18 th March, 2019 Phalguna 27, 1940 (SAKA). [F.No.H-11024(1)/2019-Leg.II], the 18 th March, 2019: S.O. (E) - Whereas it has been decided to hold a general election for the purpose of constituting a new H ouse of the People, on the expiration of the term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 o f the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Pa rliamentary constituencies, specified, in column (2) of the Table given below comprised within the corres ponding States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Jammu & Kashmir, Maharasht ra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Ut tarakhand, West Bengal, Andaman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to elect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 154 Ex-154/2019 - 2 - - 3 - 19-Anantapur 20-Hindupur 21-Kadapa 22-Nellore 23-Tirupati (SC) 24-Rajampet 25-Chittoor (SC) ARUNACHAL PRADESH 1-Arunachal West 2-Arunachal East ASSAM 9-Tezpur 11-Kaliabor 12-Jorhat 13-Dibrugarh 14-Lakhimpur BIHAR 37-Aurangabad 38-Gaya (SC) 39-Nawada 40-Jamui (SC) CHHATTISGARH 10-Bastar (ST) JAMMU & KASHMIR 1-Baramulla 6-Jammu MAHARASHTRA 8-Wardha 9-Ramtek (SC) 10-Nagpur 11-Bhandara-Gondiya 12-Gadchiroli-Chimur (ST) 13-Chandrapur 14-Yavatmal-Washim MANIPUR 2-Outer Manipur (ST) MEGHALAYA 1-Shillong (ST) 2-Tura (ST) MIZORAM 1-Mizoram (ST) NAGALAND 1-Nagaland ODISHA 11-Kalahandi 12-Nabarangpur (ST) 20-Berhampur 21-Koraput (ST) SIKKIM 1-Sikkim TELANGANA 1-Adilabad (ST) 2-Peddapalle (SC) 3-Karimnagar 4-Nizamabad 5-Zahirabad 6-Medak 7-Malkajgiri Ex-154/2019 - 2 - - 3 - 8-Secunderabad 9-Hyderabad 10-Chevella 11-Mahbubnagar 12-Nagarkurnool (SC) 13-Nalgonda 14-Bhongir 15-Warangal (SC) 16-Mahabubabad (ST) 17-Khammam TRIPURA 1-Tripura West UTTAR PRADESH 1-Saharanpur 2-Kairana 3-Muzaffarnagar 4-Bijnor 10-Meerut 11-Baghpat 12-Ghaziabad 13-Gautam Buddha Nagar UTTARAKHAND 01-Tehri-Garhwal 02-Garhwal 03-Almora (SC) 04-Nanital-Udhamsingh Nagar 05-Hardwar WEST BENGAL 1-Coochbehar (SC) 2-Alipurduars (ST) ANDAMAN &NICOBAR ISLANDS 1-Andaman & Nicobar Islands LAKSHADWEEP 1-Lakshadweep (ST) [F. No. H-11024(1)/2019-Leg.II] (Dr. ReetaVasishta) Additional Secretary to the Government of India NOTIFICATION No.H-11024(1)/2019-Leg.II, the 18 th March, 2019: Whereas it has been decided to hold a general election for the purpose of constituting a new House of the Peo ple, on the expiration of the term of Sixteenth House of the People; Now, therefore, in pursuance of sub-section (2) of section 14 o f the Representation of the People Act, 1951 (43 of 1951), the President is pleased to call upon the Pa rliamentary constituencies, specified, in column (2) of the Table given below comprised within the corres ponding States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Jammu & Kashmir, Maharasht ra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Sikkim, Telangana, Tripura, Uttar Pradesh, Ut tarakhand, West Bengal, Andaman &Nicobar Islands and Lakshadweep as specified in column (1) of the said Table, to elect the Members in accordance with the provisions of the said Act and of the rules and orders made thereunder: Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 154 Ex-154/2019

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- 1 - Ex-155/2019 ELECTION COMMISSION OF INDIA NirvachanSadan, Ashoka Road, New Delhi-110001 Dated: 18 th March, 2019 27 Phalguna, 1940 (Saka) NOTIFICA TION No.100/MIZ-LA/01/2019, the 18 th March, 2019: WHEREAS, the seat of Pu Lalduhoma in the Legislative Assembly of the State of Mizoram, elected from 15-Aizawl West-I (ST) Assembly Constituency in the State, has become vacant on 19 th December, 2018 by reason of his resignation; and 2. WHEREAS, a bye-election is to be held for the purpose of filling the vacancy so caused; 3. NOW, THEREFORE, in pursuance of Section 150, 30 and 56 of the Representation of the People Act, 1951 (43 of 1951), the Election Commission of India hereby - (A) Calls upon the said 15-Aizawl West-I(ST) Assembly Constituency in the State of Mizoram, to elect, before the 27 th May, 2019 (Monday) and in accordance with the provisions of the said Act and of the rules and orders made thereunder, a person belonging to any of the Scheduled Tribe of the State, for the purpose of filling the said vacancy in the Legislative Assembly of the State; (B) appoints, with respect to the said election,- (a) The 25 th March, 2019 (Monday), as the last date for making nominations; (b) The 26th March, 2019 (Tuesday), as the date for the scrutiny of nominations; (c) The 28th March, 2019 (Thursday), as the last date for the withdrawal of candidatures; (d) The 11th April, 2019 (Thursday), as the date on which a poll shall, if necessary, be taken; and (e) The 27th May 2019, (Monday), as the date before which the election shall be completed; and (C) Fixes the hours from 07.00 A . M. to 05.00 P.M., as the hours during which the poll shall, if necessary, be taken on the date specified above, for the election. By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 155 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70

- 1 - Ex-155/2019 ELECTION COMMISSION OF INDIA NirvachanSadan, Ashoka Road, New Delhi-110001 Dated: 18 th March, 2019 27 Phalguna, 1940 (Saka) NOTIFICA TION No.100/MIZ-LA/01/2019, the 18 th March, 2019: WHEREAS, the seat of Pu Lalduhoma in the Legislative Assembly of the State of Mizoram, elected from 15-Aizawl West-I (ST) Assembly Constituency in the State, has become vacant on 19 th December, 2018 by reason of his resignation; and 2. WHEREAS, a bye-election is to be held for the purpose of filling the vacancy so caused; 3. NOW, THEREFORE, in pursuance of Section 150, 30 and 56 of the Representation of the People Act, 1951 (43 of 1951), the Election Commission of India hereby - (A) Calls upon the said 15-Aizawl West-I(ST) Assembly Constituency in the State of Mizoram, to elect, before the 27 th May, 2019 (Monday) and in accordance with the provisions of the said Act and of the rules and orders made thereunder, a person belonging to any of the Scheduled Tribe of the State, for the purpose of filling the said vacancy in the Legislative Assembly of the State; (B) appoints, with respect to the said election,- (a) The 25 th March, 2019 (Monday), as the last date for making nominations; (b) The 26th March, 2019 (Tuesday), as the date for the scrutiny of nominations; (c) The 28th March, 2019 (Thursday), as the last date for the withdrawal of candidatures; (d) The 11th April, 2019 (Thursday), as the date on which a poll shall, if necessary, be taken; and (e) The 27th May 2019, (Monday), as the date before which the election shall be completed; and (C) Fixes the hours from 07.00 A . M. to 05.00 P.M., as the hours during which the poll shall, if necessary, be taken on the date specified above, for the election. By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 155 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70

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- 1 - Ex-156/2019 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi-110001 Dated: 15 th March, 2019 24 Phalguna, 1940 (Saka) NOTIFICA TION No.434/MIZ-LA/2018, the 15 th March, 2019: In pursuance of the provisions of Section 21 of the Representation of the People Act, 1951 (43 of 1951), and in partial modification of its Notification No.434/ MIZ-LA /2018 dated 18 th July, 2018, the Election Commission hereby designates, in consultation with the Government of the State of Mizoram, the officer of the Government specified in column 2 of the Table below as the Returning Officer only for the Bye Election to Legislative Assembly of Mizoram, 2019, for the Legislative Assembly Constituency in the State of Mizoram as specified in column 1 of the said Table against such officer of the Government : - TABLE No. & Name of Assembly Returning Officer Constituency (1) (2) 15-Aizawl West- I (ST) Deputy Secretary, Secretariat Administration Department (SAD) The officer in column (2) of the above table shall cease to function as Returning Officer immediately after the completion of the Bye-Election of the Assembly Constituency mentioned in column (1). By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 156 - 2 - Ex-156/2019 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi-110001 Dated: 15 th March, 2019 24 Phalguna, 1940 (Saka) NOTIFICA TION No.434/MIZ-LA/2018(1), the 15 th March, 2019: In exercise of the power conferred by Sub Section (1) of Section 22 of the Representation of the People Act, 1951 (43 of 1951), and in partial modification of its Notification No.434/ MIZ-LA /2018(1) dated 18 th July, 2018, the Election Commission hereby designates, in consultation with the Government of the State of Mizoram, the officer of the Government specified in column 2 of the Table below as the Assistant Returning Officer only for the Bye Election to Legislative Assembly of Mizoram, 2019, for the Legislative Assembly Constituency in the State of Mizoram as specified in column 1 of the said Table against such officer of the Government : - TABLE No. & Name of Assembly Assistant Returning Officer Constituency (1) (2) 15-Aizawl West- I (ST) Settlement Officer, Aizawl District The officer in column (2) of the above table shall cease to function as Assistant Returning Officer immediately after the completion of the Bye-Election of the Assembly Constituency mentioned in column (1). By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70

- 1 - Ex-156/2019 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi-110001 Dated: 15 th March, 2019 24 Phalguna, 1940 (Saka) NOTIFICA TION No.434/MIZ-LA/2018, the 15 th March, 2019: In pursuance of the provisions of Section 21 of the Representation of the People Act, 1951 (43 of 1951), and in partial modification of its Notification No.434/ MIZ-LA /2018 dated 18 th July, 2018, the Election Commission hereby designates, in consultation with the Government of the State of Mizoram, the officer of the Government specified in column 2 of the Table below as the Returning Officer only for the Bye Election to Legislative Assembly of Mizoram, 2019, for the Legislative Assembly Constituency in the State of Mizoram as specified in column 1 of the said Table against such officer of the Government : - TABLE No. & Name of Assembly Returning Officer Constituency (1) (2) 15-Aizawl West- I (ST) Deputy Secretary, Secretariat Administration Department (SAD) The officer in column (2) of the above table shall cease to function as Returning Officer immediately after the completion of the Bye-Election of the Assembly Constituency mentioned in column (1). By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 156 - 2 - Ex-156/2019 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi-110001 Dated: 15 th March, 2019 24 Phalguna, 1940 (Saka) NOTIFICA TION No.434/MIZ-LA/2018(1), the 15 th March, 2019: In exercise of the power conferred by Sub Section (1) of Section 22 of the Representation of the People Act, 1951 (43 of 1951), and in partial modification of its Notification No.434/ MIZ-LA /2018(1) dated 18 th July, 2018, the Election Commission hereby designates, in consultation with the Government of the State of Mizoram, the officer of the Government specified in column 2 of the Table below as the Assistant Returning Officer only for the Bye Election to Legislative Assembly of Mizoram, 2019, for the Legislative Assembly Constituency in the State of Mizoram as specified in column 1 of the said Table against such officer of the Government : - TABLE No. & Name of Assembly Assistant Returning Officer Constituency (1) (2) 15-Aizawl West- I (ST) Settlement Officer, Aizawl District The officer in column (2) of the above table shall cease to function as Assistant Returning Officer immediately after the completion of the Bye-Election of the Assembly Constituency mentioned in column (1). By Order, S.B. JOSHI SECRETARY ELECTION COMMISSION OF INDIA Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70

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- 1 - Ex-157/2019 ELECTION COMMISSION OF INDIA NOTI)ICA TION NirvachanSadan, Ashoka Road, New Delhi - 110001. Dated: 15 th March, 2019 No.464/EPS/2019 To , The Chief Electoral Officers of: 1. Andhra Pradesh 2. Arunachal Pradesh 3. Assam 4. Bihar 5. Chhattisgarh 6 . Jammu and Kashmir 7. Maharashtra 8. Manipur 9. Meghalaya 10. Mizoram 11. Nagaland 12. Odisha 13. Sikkim 14. Telangana 15. Tripura 16. Uttar Pradesh 17. Uttarakhand 18. West Bengal 19. Andaman & Nicobar Islands 20. Lakshadweep The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 157 - 2 - Ex-157/2019 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 Subject: - General Elections to the House of the People 2019 - Notification under Section 30 and 56 of the R.P. Act, 1951 - Advance copies - Regarding. Sir , I am directed to forward herewith in advance, a copy of Commission's Notification No. 464/EPS/ 2019(I) dated 18th March, 2019 issued under Sections 30 and 56 of the Representation of the People Act, 1951 for republication in an extraordinary issue of the state/UT Administration gazette on 18th March, 2019 immediately below the notification under section 14 of the said act, issued by the Ministry of Law and Justice, Government of India, New Delhi. 2. Six copies of the gazette containing the above referred Notification may kindly be forwarded to the Commission immediately after republication. 3. The receipt of this letter and the enclosure may kindly be acknowledged immediately. Yours faithfully, Sumit Mukherjee Principal Secretary.

- 1 - Ex-157/2019 ELECTION COMMISSION OF INDIA NOTI)ICA TION NirvachanSadan, Ashoka Road, New Delhi - 110001. Dated: 15 th March, 2019 No.464/EPS/2019 To , The Chief Electoral Officers of: 1. Andhra Pradesh 2. Arunachal Pradesh 3. Assam 4. Bihar 5. Chhattisgarh 6 . Jammu and Kashmir 7. Maharashtra 8. Manipur 9. Meghalaya 10. Mizoram 11. Nagaland 12. Odisha 13. Sikkim 14. Telangana 15. Tripura 16. Uttar Pradesh 17. Uttarakhand 18. West Bengal 19. Andaman & Nicobar Islands 20. Lakshadweep The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 18.03.2019 Phalguna 27, S.E. 1940, Issue No. 157 - 2 - Ex-157/2019 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/70 Subject: - General Elections to the House of the People 2019 - Notification under Section 30 and 56 of the R.P. Act, 1951 - Advance copies - Regarding. Sir , I am directed to forward herewith in advance, a copy of Commission's Notification No. 464/EPS/ 2019(I) dated 18th March, 2019 issued under Sections 30 and 56 of the Representation of the People Act, 1951 for republication in an extraordinary issue of the state/UT Administration gazette on 18th March, 2019 immediately below the notification under section 14 of the said act, issued by the Ministry of Law and Justice, Government of India, New Delhi. 2. Six copies of the gazette containing the above referred Notification may kindly be forwarded to the Commission immediately after republication. 3. The receipt of this letter and the enclosure may kindly be acknowledged immediately. Yours faithfully, Sumit Mukherjee Principal Secretary.

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