In exercise of the powers conferred by section 164 of the Telangana
Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government
hereby makes the following Rules, namely:- CHAPTER I PRELIMINARY (1)
These
Rules may be called the Telangana Goods and Services Tax Rules, 2017. (2)
The
Chapters I, II and III of these Rules shall come into force from 22nd day of
June, 2017 and the Chapters IV to XVI shall come into force on 1st day of July,
2017. In these Rules, unless the context otherwise
requires,- (a)
"Act"
means the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017); (b)
"FORM"
means a Form appended to these Rules; (c)
"Section"
means a Section of the Act; (d)
"Special
Economic Zone" shall have the same meaning as assigned to it in clause
(za) of Section 2 of the Special Economic Zones Act, 2005 (Act No. 28 of 2005); (e)
The
words and expressions used herein but not defined and defined in the Act shall
have the meanings respectively assigned to them in the Act. CHAPTER
II COMPOSITION RULES (1)
Any person who has been granted registration on a
provisional basis under clause (b) of sub-rule (1) of Rule 24 and who opts to
pay tax under Section 10, shall electronically file an intimation in FORM GST
CMP-01, duly signed or verified through electronic verification code, on the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner, prior to the appointed day, but not later than thirty days after
the said day, or such further period as may be extended by the Commissioner in
this behalf: Provided
that where the intimation in FORM GST CMP-01 is filed after the appointed day,
the registered person shall not collect any tax from the appointed day but
shall issue bill of supply for supplies made after the said day. (2)
Any person who applies for registration under sub-rule
(1) of Rule 8 may give an option to pay tax under Section 10 in Part B of FORM
GST REG-01, which shall be considered as an intimation to pay tax under the
said Section. (3)
Any registered person who opts to pay tax under Section
10 shall electronically file an intimation in FORM GST CMP-02, duly signed or
verified through electronic verification code, on the common portal, either
directly or through a Facilitation Centre notified by the Commissioner, prior
to the commencement of the financial year for which the option to pay tax under
the aforesaid Section is exercised and shall furnish the statement in FORM GST
ITC-03 in accordance with the provisions of sub-rule (4) of Rule 44 within a
period of sixty days from the commencement of the relevant financial year. (4)
Any person who files an intimation under sub-rule (1) to
pay tax under Section 10 shall furnish the details of stock, including the
inward supply of goods received from unregistered persons, held by him on the
day preceding the date from which he opts to pay tax under the said Section,
electronically, in FORM GST CMP-03, on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, within a period of
sixty days from the date on which the option for composition levy is exercised
or within such further period as may be extended by the Commissioner in this
behalf. (5)
Any intimation under sub-rule (1) or sub-rule (3) in
respect of any place of business in the State shall be deemed to be an
intimation in respect of all other places of business registered on the same
Permanent Account Number. (1)
The option to pay tax under Section 10 shall be effective
from the beginning of the financial year, where the intimation is filed under
sub-rule (3) of Rule 3 and the appointed day where the intimation is filed
under sub-rule (1) of the said Rule. (2)
The intimation under sub-rule (2) of Rule 3, shall be
considered only after the grant of registration to the applicant and his option
to pay tax under Section 10 shall be effective from the date fixed under
sub-rule (2) or sub-rule (3) of Rule 10. (1)
The person exercising the option to pay tax under Section
10 shall comply with the following conditions, namely:- (a)
he is neither a casual taxable person nor a non-resident
taxable person; (b)
the goods held in stock by him on the appointed day have
not been purchased in the course of inter-State trade or commerce or imported
from a place outside India or received from his branch situated outside the
State or from his agent or principal outside the State, where the option is
exercised under sub-rule (1) of Rule 3; (c)
the goods held in stock by him have not been purchased
from an unregistered supplier and where purchased, he pays the tax under
sub-section (4) of Section 9; (d)
he shall pay tax under sub-section (3) or sub-section (4)
of Section 9 on inward supply of goods or services or both; (e)
he is not engaged in the manufacture of goods as notified
under clause (e) of sub-section (2) of Section 10, during the preceding
financial year; (f)
he shall mention the words "composition taxable
person, not eligible to collect tax on supplies" at the top of the bill of
supply issued by him; and (g)
he shall mention the words "composition taxable
person" on every notice or signboard displayed at a prominent place at his
principal place of business and at every additional place or places of
business. (2)
The registered person paying tax under Section 10 may not
file a fresh intimation every year and he may continue to pay tax under the
said Section subject to the provisions of the Act and these Rules. (1)
The option exercised by a registered person to pay tax
under Section 10 shall remain valid so long as he satisfies all the conditions
mentioned in the said Section and under these Rules. (2)
The person referred to in sub-rule (1) shall be liable to
pay tax under sub-section (1) of Section 9 from the day he ceases to satisfy
any of the conditions mentioned in Section 10 or the provisions of this Chapter
and shall issue tax invoice for every taxable supply made thereafter and he
shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04
within seven days of the occurrence of such event. (3)
The registered person who intends to withdraw from the
composition scheme shall, before the date of such withdrawal, file an
application in FORM GST CMP-04, duly signed or verified through electronic
verification code, electronically on the common portal. (4)
Where the proper officer has reasons to believe that the
registered person was not eligible to pay tax under Section 10 or has
contravened the provisions of the Act or provisions of this Chapter, he may
issue a notice to such person in FORM GST CMP-05 to show cause within fifteen
days of the receipt of such notice as to why the option to pay tax under Section
10 shall not be denied. (5)
Upon receipt of the reply to the show cause notice issued
under sub-rule (4) from the registered person in FORM GST CMP-06, the proper
officer shall issue an order in FORM GST CMP-07 within a period of thirty days
of the receipt of such reply, either accepting the reply, or denying the option
to pay tax under Section 10 from the date of the option or from the date of the
event concerning such contravention, as the case may be. (6)
Every person who has furnished an intimation under
sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a
person in respect of whom an order of withdrawal of option has been passed in
FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner, a statement in FORM GST ITC-01 containing details of the stock of
inputs and inputs contained in semi-finished or finished goods held in stock by
him on the date on which the option is withdrawn or denied, within a period of
thirty days from the date from which the option is withdrawn or from the date
of the order passed in FORM GST CMP-07, as the case may be. (7)
Any intimation or application for withdrawal under
sub-rule (2) or (3) or denial of the option to pay tax under Section 10 in
accordance with sub-rule (5) in respect of any place of business in the State,
shall be deemed to be an intimation in respect of all other places of business
registered on the same Permanent Account Number. The
category of registered persons, eligible for composition levy under Section 10
and the provisions of this Chapter, specified in column (2) of the Table below
shall pay tax under Section 10 at the rate specified in column (3) of the said
Table:- Sl. No. Category of
registered persons Rate of tax (1) (2) (3) 1 Manufacturers,
other than manufacturers of such goods as may be notified by the Government one per cent. 2 Suppliers making
supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half
per cent. 3 Any other
supplier eligible for composition levy under Section 10 and the provisions of
this Chapter half per cent. CHAPTER III REGISTRATION (1)
Every
person, other than a non-resident taxable person, a person required to deduct
tax at source under Section 51, a person required to collect tax at source
under Section 52 and a person supplying online information and database access
or retrieval services from a place outside India to a non-taxable online
recipient referred to in Section 14 of the Integrated Goods and Services Tax
Act, 2017 (Act No. 13 of 2017) who is liable to be registered under sub-section
(1) of Section 25 and every person seeking registration under sub-section (3)
of Section 25 (hereafter in this Chapter referred to as "the
applicant") shall, before applying for registration, declare his Permanent
Account Number, mobile number, e-mail address, State or Union territory in Part
A of FORM GST REG-01 on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner: Provided that a person having a unit(s) in a
Special Economic Zone or being a Special Economic Zone developer shall make a
separate application for registration as a business vertical distinct from his
other units located outside the Special Economic Zone: Provided further that every person being an
Input Service Distributor shall make a separate application for registration as
such Input Service Distributor. (2)
(a)
The Permanent Account Number shall be validated online by the common portal
from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule
(1) shall be verified through a onetime password sent to the said mobile
number; and (c) The e-mail address declared under
sub-rule (1) shall be verified through a separate one-time password sent to the
said e-mail address. (3)
On
successful verification of the Permanent Account Number, mobile number and email
address, a temporary reference number shall be generated and communicated to
the applicant on the said mobile number and e-mail address. (4)
Using
the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed
or verified through electronic verification code, along with the documents
specified in the said Form at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner. (5)
On
receipt of an application under sub-rule (4), an acknowledgement shall be
issued electronically to the applicant in FORM GST REG-02. (6)
A
person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of
tax in accordance with the provisions of Section 27 and the acknowledgement
under sub-rule (5) shall be issued electronically only after the said deposit. (1)
The
application shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are found to be in
order, approve the grant of registration to the applicant within a period of
three working days from the date of submission of the application. (2)
Where
the application submitted under Rule 8 is found to be deficient, either in
terms of any information or any document required to be furnished under the
said Rule, or where the proper officer requires any clarification with regard
to any information provided in the application or documents furnished
therewith, he may issue a notice to the applicant electronically in FORM GST
REG-03 within a period of three working days from the date of submission of the
application and the applicant shall furnish such clarification, information or
documents electronically, in FORM GST REG-04, within a period of seven working
days from the date of the receipt of such notice. Explanation.-For the purposes of this
sub-rule, the expression "clarification" includes modification or
correction of particulars declared in the application for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared
in Part A of FORM GST REG-01. (3)
Where
the proper officer is satisfied with the clarification, information or
documents furnished by the applicant, he may approve the grant of registration
to the applicant within a period of seven working days from the date of the
receipt of such clarification or information or documents. (4)
Where
no reply is furnished by the applicant in response to the notice issued under
sub-rule (2) or where the proper officer is not satisfied with the
clarification, information or documents furnished, he shall, for reasons to be
recorded in writing, reject such application and inform the applicant
electronically in FORM GST REG-05. (5)
If
the proper officer fails to take any action,- (a)
within
a period of three working days from the date of submission of the application;
or (b)
within
a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under
sub-rule (2), the application for grant of registration shall be deemed to have
been approved. (1)
Subject
to the provisions of sub-section (12) of Section 25, where the application for
grant of registration has been approved under Rule 9, a certificate of
registration in FORM GST REG-06 showing the principal place of business and
additional place or places of business shall be made available to the applicant
on the common portal and a Goods and Services Tax Identification Number shall
be assigned subject to the following characters, namely:- (a)
two
characters for the State code; (b)
ten
characters for the Permanent Account Number or the Tax Deduction and Collection
Account Number; (c)
two
characters for the entity code; and (d)
one
checksum character. (2)
The
registration shall be effective from the date on which the person becomes
liable to registration where the application for registration has been submitted
within a period of thirty days from such date. (3)
Where
an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the
effective date of registration shall be the date of the grant of registration
under sub-rule (1) or sub-rule (3) or sub-rule (5) of Rule 9. (4)
Every
certificate of registration shall be duly signed or verified through electronic
verification code by the proper officer under the Act. (5)
Where
the registration has been granted under sub-rule (5) of Rule 9, the applicant
shall be communicated the registration number, and the certificate of
registration under sub-rule (1), duly signed or verified through electronic
verification code, shall be made available to him on the common portal, within
a period of three working days after the expiry of the period specified in
sub-rule (5) of Rule 9. (1)
Any
person having multiple business verticals within the State, requiring a
separate registration for any of its business verticals under sub-section (2)
of Section 25 shall be granted separate registration in respect of each of the
verticals subject to the following conditions, namely:- (a)
such
person has more than one business vertical as defined in clause (18) of Section
2; (b)
the
business vertical of a taxable person shall not be granted registration to pay
tax under Section 10 if any one of the other business verticals of the same
person is paying tax under Section 9; (c)
all
separately registered business verticals of such person shall pay tax under the
Act on supply of goods or services or both made to another registered business
vertical of such person and issue a tax invoice for such supply. Explanation.-For the purposes of clause (b),
it is hereby clarified that where any business vertical of a registered person
that has been granted a separate registration becomes ineligible to pay tax
under Section 10, all other business verticals of the said person shall become
ineligible to pay tax under the said Section. (2)
A
registered person eligible to obtain separate registration for business
verticals may submit a separate application in FORM GST REG-01 in respect of
each such vertical. (3)
The
provisions of Rule 9 and Rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under
this Rule. (1)
Any
person required to deduct tax in accordance with the provisions of Section 51
or a person required to collect tax at source in accordance with the provisions
of Section 52 shall electronically submit an application, duly signed or
verified through electronic verification code, in FORM GST REG-07 for the grant
of registration through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner. (2)
The
proper officer may grant registration after due verification and issue a
certificate of registration in FORM GST REG-06 within a period of three working
days from the date of submission of the application. (3)
Where,
upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in
FORM GST REG-06 has been issued is no longer liable to deduct tax at source
under Section 51 or collect tax at source under Section 52, the said officer
may cancel the registration issued under sub-rule (2) and such cancellation
shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow
the procedure as provided in Rule 22 for the cancellation of registration. (1)
A
non-resident taxable person shall electronically submit an application, along
with a self-attested copy of his valid passport, for registration, duly signed
or verified through electronic verification code, in FORM GST REG-09, at least
five days prior to the commencement of business at the common portal either
directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business
entity incorporated or established outside India, the application for
registration shall be submitted along with its tax identification number or
unique number on the basis of which the entity is identified by the Government
of that country or its Permanent Account Number, if available. (2)
A
person applying for registration as a non-resident taxable person shall be
given a temporary reference number by the common portal for making an advance
deposit of tax in accordance with the provisions of Section 27 and the
acknowledgement under sub-rule (5) of Rule 8 shall be issued electronically
only after the said deposit in his electronic cash ledger. (3)
The
provisions of Rule 9 and Rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under
this Rule. (4)
The
application for registration made by a non-resident taxable person shall be
duly signed or verified through electronic verification code by his authorised
signatory who shall be a person resident in India having a valid Permanent
Account Number. (1)
Any
person supplying online information and database access or retrieval services
from a place outside India to a non-taxable online recipient shall
electronically submit an application for registration, duly signed or verified
through electronic verification code, in FORM GST REG-10, at the common portal,
either directly or through a Facilitation Centre notified by the Commissioner. (2)
The
applicant referred to in sub-rule (1) shall be granted registration, in FORM
GST REG-06, subject to such conditions and restrictions and by such officer as
may be notified by the Central Government on the recommendations of the
Council. (1)
Where
a registered casual taxable person or a non-resident taxable person intends to
extend the period of registration indicated in his application of registration,
an application in FORM GST REG-11 shall be submitted electronically through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner, by such person before the end of the validity of registration
granted to him. (2)
The
application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub-section (2) of Section 27. (1)
Where,
pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration
under the Act has failed to apply for such registration, such officer may
register the said person on a temporary basis and issue an order in FORM GST
REG-12. (2)
The
registration granted under sub-rule (1) shall be effective from the date of
such order granting registration. (3)
Every
person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such
registration, submit an application for registration in the form and manner
provided in Rule 8 or Rule 12: Provided that where the said person has filed
an appeal against the grant of temporary registration, in such case, the application
for registration shall be submitted within a period of thirty days from the
date of the issuance of the order upholding the liability to registration by
the Appellate Authority. (4)
The
provisions of Rule 9 and Rule 10 relating to verification and the issue of the
certificate of registration shall, mutatis mutandis, apply to an application
submitted under sub-rule (3). (5)
The
Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order
granting registration under sub-rule (1). (1)
Every
person required to be granted a Unique Identity Number in accordance with the
provisions of subsection (9) of Section 25 may submit an application
electronically in FORM GST REG-13, duly signed or verified through electronic
verification code, in the manner specified in Rule 8 at the common portal,
either directly or through a Facilitation Centre notified by the Commissioner. (2)
The
proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form, assign a Unique Identity Number to the said
person and issue a certificate in FORM GST REG-06 within a period of three
working days from the date of the submission of the application. (1)
Every
registered person shall display his certificate of registration in a prominent
location at his principal place of business and at every additional place or
places of business. (2)
Every
registered person shall display his Goods and Services Tax Identification
Number on the name board exhibited at the entry of his principal place of
business and at every additional place or places of business. (1)
Where
there is any change in any of the particulars furnished in the application for
registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM
GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time
of obtaining registration or Unique Identity Number or as amended from time to
time, the registered person shall, within a period of fifteen days of such
change, submit an application, duly signed or verified through electronic
verification code, electronically in FORM GST REG-14, along with the documents
relating to such change at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner: Provided that- (a)
where
the change relates to,- (i)
legal
name of business; (ii)
address
of the principal place of business or any additional place(s) of business; or (iii)
addition,
deletion or retirement of partners or directors, Karta, Managing Committee,
Board of Trustees, Chief Executive Officer or equivalent, responsible for the
day to day affairs of the business, which does not warrant cancellation of
registration under Section 29, the proper officer shall, after due
verification, approve the amendment within a period of fifteen working days
from the date of the receipt of the application in FORM GST REG-14 and issue an
order in FORM GST REG-15 electronically and such amendment shall take effect
from the date of the occurrence of the event warranting such amendment; (b)
the
change relating to sub-clause (i) and sub-clause (iii) of clause (a) in the
State shall be applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the same Permanent Account
Number; (c)
where
the change relates to any particulars other than those specified in clause (a),
the certificate of registration shall stand amended upon submission of the
application in FORM GST REG-14 on the common portal; (d)
where
a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply
for fresh registration in FORM GST REG-01: Provided further that any change in the
mobile number or e-mail address of the authorised signatory submitted under
this Rule, as amended from time to time, shall be carried out only after online
verification through the common portal in the manner provided under the
sub-rule (2) of Rule (8). (2)
Where
the proper officer is of the opinion that the amendment sought under sub-rule (1)
is either not warranted or the documents furnished therewith are incomplete or
incorrect, he may, within a period of fifteen working days from the date of the
receipt of the application in FORM GST REG-14, serve a notice in FORM GST
REG-03, requiring the registered person to show cause, within a period of seven
working days of the service of the said notice, as to why the application
submitted under sub-rule (1) shall not be rejected. (3)
The
registered person shall furnish a reply to the notice to show cause, issued
under sub-rule (2), in FORM GST REG-04, within a period of seven working days
from the date of the service of the said notice. (4)
Where
the reply furnished under sub-rule (3) is found to be not satisfactory or where
no reply is furnished in response to the notice issued under sub-rule (2)
within the period prescribed in sub-rule (3), the proper officer shall reject
the application submitted under sub-rule (1) and pass an order in FORM GST
REG-05. (5)
If
the proper officer fails to take any action,- (a)
within
a period of fifteen working days from the date of submission of the
application, or (b)
within
a period of seven working days from the date of the receipt of the reply to the
notice to show cause under sub-rule (3), the certificate of registration shall stand
amended to the extent applied for and the amended certificate shall be made
available to the registered person on the common portal. A registered person, other than a person to
whom a registration has been granted under Rule 12 or a person to whom a Unique
Identity Number has been granted under Rule 17, seeking cancellation of his
registration under sub-section (1) of Section 29 shall electronically submit an
application in FORM GST REG-16, including therein the details of inputs held in
stock or inputs contained in semifinished or finished goods held in stock and
of capital goods held in stock on the date from which the cancellation of
registration is sought, liability thereon, the details of the payment, if any,
made against such liability and may furnish, along with the application,
relevant documents in support thereof, at the common portal within a period of
thirty days of the occurrence of the event warranting the cancellation, either
directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the
cancellation of registration shall be considered in case of a taxable person,
who has registered voluntarily, before the expiry of a period of one year from
the effective date of registration. The registration granted to a person is
liable to be cancelled, if the said person,- (a)
does
not conduct any business from the declared place of business; or (b)
issues
invoice or bill without supply of goods or services in violation of the
provisions of the Act, or the rules made thereunder; or (c)
violates
the provisions of Section 171 of the Act or the rules made thereunder. (1)
Where
the proper officer has reasons to believe that the registration of a person is
liable to be cancelled under Section 29, he shall issue a notice to such person
in FORM GST REG-17, requiring him to show cause, within a period of seven
working days from the date of the service of such notice, as to why his
registration shall not be cancelled. (2)
The
reply to the show cause notice issued under sub-rule (1) shall be furnished in
FORM GST REG-18 within the period specified in the said sub-rule. (3)
Where
a person who has submitted an application for cancellation of his registration
is no longer liable to be registered or his registration is liable to be
cancelled, the proper officer shall issue an order in FORM GST REG-19, within a
period of thirty days from the date of application submitted under Rule 20 or,
as the case may be, the date of the reply to the show cause issued under
sub-rule (1), cancel the registration, with effect from a date to be determined
by him and notify the taxable person, directing him to pay arrears of any tax,
interest or penalty including the amount liable to be paid under sub-section
(5) of Section 29. (4)
Where
the reply furnished under sub-rule (2) is found to be satisfactory, the proper
officer shall drop the proceedings and pass an order in FORM GST REG-20. (5)
The
provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of
a deceased proprietor, as if the application had been submitted by the
proprietor himself. (1)
A
registered person, whose registration is cancelled by the proper officer on his
own motion, may submit an application for revocation of cancellation of
registration, in FORM GST REG-21, to such proper officer, within a period of
thirty days from the date of the service of the order of cancellation of
registration at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner: Provided that no application for revocation
shall be filed, if the registration has been cancelled for the failure of the
registered person to furnish returns, unless such returns are furnished and any
amount due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the said returns. (2)
(a)
Where the proper officer is satisfied, for reasons to be recorded in writing,
that there are sufficient grounds for revocation of cancellation of
registration, he shall revoke the cancellation of registration by an order in
FORM GST REG-22 within a period of thirty days from the date of the receipt of
the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be
recorded in writing, under circumstances other than those specified in clause
(a), by an order in FORM GST REG-05, reject the application for revocation of
cancellation of registration and communicate the same to the applicant. (3)
The
proper officer shall, before passing the order referred to in clause (b) of
sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show
cause as to why the application submitted for revocation under sub-rule (1)
should not be rejected and the applicant shall furnish the reply within a
period of seven working days from the date of the service of the notice in FORM
GST REG-24. (4)
Upon
receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in
sub-rule (2) within a period of thirty days from the date of the receipt of
such information or clarification from the applicant. (1)
(a)
Every person, other than a person deducting tax at source or an Input Service
Distributor, registered under an existing law and having a Permanent Account
Number issued under the provisions of the Income-tax Act, 1961 (Act No. 43 of
1961) shall enrol on the common portal by validating his e-mail address and
mobile number, either directly or through a Facilitation Centre notified by the
Commissioner. (b) Upon enrolment under clause (a), the said
person shall be granted registration on a provisional basis and a certificate
of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common
portal: Provided that a taxable person who has been
granted multiple registrations under the existing law on the basis of a single
Permanent Account Number shall be granted only one provisional registration
under the Act: (2)
(a)
Every person who has been granted a provisional registration under sub-rule (1)
shall submit an application electronically in FORM GST REG-26, duly signed or
verified through electronic verification code, along with the information and
documents specified in the said application, on the common portal either
directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a)
shall be furnished within a period of three months or within such further period
as may be extended by the Commissioner in this behalf. (c) If the information and the particulars
furnished in the application are found, by the proper officer, to be correct
and complete, a certificate of registration in FORM GST REG-06 shall be made available
to the registered person electronically on the common portal. (3)
Where
the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall,
after serving a notice to show cause in FORM GST REG-27 and after affording the
person concerned a reasonable opportunity of being heard, cancel the
provisional registration granted under sub-rule (1) and issue an order in FORM
GST REG-28: Provided that the show cause notice issued in
FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it
is found, after affording the person an opportunity of being heard, that no
such cause exists for which the notice was issued. (3A) Where a
certificate of registration has not been made available to the applicant on the
common portal within a period of fifteen days from the date of the furnishing
of information and particulars referred to in clause (c) of sub-rule (2) and no
notice has been issued under sub-rule (3) within the said period, the
registration shall be deemed to have been granted and the said certificate of
registration, duly signed or verified through electronic verification code,
shall be made available to the registered person on the common portal. (4)
Every
person registered under any of the existing laws, who is not liable to be
registered under the Act may, within a period of thirty days from the appointed
day, at his option, submit an application electronically in FORM GST REG-29 at
the common portal for the cancellation of registration granted to him and the
proper officer shall, after conducting such enquiry as deemed fit, cancel the
said registration. Where the proper officer is satisfied that
the physical verification of the place of business of a registered person is
required after the grant of registration, he may get such verification done and
the verification report along with the other documents, including photographs,
shall be uploaded in FORM GST REG-30 on the common portal within a period of
fifteen working days following the date of such verification. (1)
All
applications, including reply, if any, to the notices, returns including the
details of outward and inward supplies, appeals or any other document required
to be submitted under the provisions of these Rules shall be so submitted
electronically with digital signature certificate or through e-signature as
specified under the provisions of the Information Technology Act, 2000 (Act No.
21 of 2000) or verified by any other mode of signature or verification as
notified by the Commissioner in this behalf: Provided that a registered person registered
under the provisions of the Companies Act, 2013 (Act No. 18 of 2013) shall
furnish the documents or application verified through digital signature
certificate. (2)
Each
document including the return furnished online shall be signed or verified
through electronic verification code- (a)
in
the case of an individual, by the individual himself or where he is absent from
India, by some other person duly authorised by him in this behalf, and where
the individual is mentally incapacitated from attending to his affairs, by his
guardian or by any other person competent to act on his behalf; (b)
in
the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any
other adult member of such family or by the authorised signatory of such Karta; (c)
in
the case of a company, by the chief executive officer or authorised signatory
thereof; (d)
in
the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf; (e)
in
the case of a firm, by any partner thereof, not being a minor or authorised
signatory thereof; (f)
in
the case of any other association, by any member of the association or persons
or authorised signatory thereof; (g)
in
the case of a trust, by the trustee or any trustee or authorised signatory
thereof; or (h)
in
the case of any other person, by some person competent to act on his behalf, or
by a person authorised in accordance with the provisions of Section 48. (3)
All
notices, certificates and orders under the provisions of this Chapter shall be
issued electronically by the proper officer or any other officer authorised to
issue such notices or certificates or orders, through digital signature
certificate or through e-signature as specified under the provisions of the
Information Technology Act, 2000 (Act No. 21 of 2000) or verified by any other
mode of signature or verification as notified by the Commissioner in this
behalf. CHAPTER IV DETERMINATION OF
VALUE OF SUPPLY Where the supply of goods or services is for
a consideration not wholly in money, the value of the supply shall,- (a)
be
the open market value of such supply; (b)
if
the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to
the consideration not in money, if such amount is known at the time of supply; (c)
if
the value of supply is not determinable under clause (a) or clause (b), be the
value of supply of goods or services or both of like kind and quality; (d)
if
the value is not determinable under clause (a) or clause (b) or clause (c), be
the sum total of consideration in money and such further amount in money that
is equivalent to consideration not in money as determined by the application of
rule 30 or rule 31 in that order. The value of the supply of goods or services
or both between distinct persons as specified in sub-section (4) and (5) of
section 25 or where the supplier and recipient are related, other than where
the supply is made through an agent, shall- (a)
be
the open market value of such supply; (b)
if
the open market value is not available, be the value of supply of goods or
services of like kind and quality; (c)
if
the value is not determinable under clause (a) or (b), be the value as
determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended
for further supply as such by the recipient, the value shall, at the option of
the supplier, be an amount equivalent to ninety percent of the price charged
for the supply of goods of like kind and quality by the recipient to his
customer not being a related person: Provided further that where the recipient is
eligible for full input tax credit, the value declared in the invoice shall be
deemed to be the open market value of the goods or services. The value of supply of goods between the
principal and his agent shall- (a)
be
the open market value of the goods being supplied, or at the option of the
supplier, be ninety per cent. of the price charged for the supply of goods of like
kind and quality by the recipient to his customer not being a related person,
where the goods are intended for further supply by the said recipient. (b)
where
the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order. Where the value of a supply of goods or
services or both is not determinable by any of the preceding rules of this
Chapter, the value shall be one hundred and ten percent of the cost of
production or manufacture or the cost of acquisition of such goods or the cost
of provision of such services. Where the value of supply of goods or
services or both cannot be determined under rules 27 to 30, the same shall be
determined using reasonable means consistent with the principles and the
general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of
services, the supplier may opt for this rule, ignoring rule 30. (1)
Notwithstanding
anything contained in the provisions of this Chapter, the value in respect of
supplies specified below shall, at the option of the supplier, be determined in
the manner provided hereinafter. (2)
The
value of supply of services in relation to the purchase or sale of foreign
currency, including money changing, shall be determined by the supplier of
services in the following manner, namely:- (a)
for
a currency, when exchanged from, or to, Indian Rupees, the value shall be equal
to the difference in the buying rate or the selling rate, as the case may be,
and the Reserve Bank of India reference rate for that currency at that time,
multiplied by the total units of currency: Provided that in case where the Reserve Bank
of India reference rate for a currency is not available, the value shall be one
per cent. of the gross amount of Indian Rupees provided or received by the
person changing the money: Provided further that in case where neither
of the currencies exchanged is Indian Rupees, the value shall be equal to one
per cent. of the lesser of the two amounts the person changing the money would
have received by converting any of the two currencies into Indian Rupee on that
day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the
services may exercise the option to ascertain the value in terms of clause (b)
for a financial year and such option shall not be withdrawn during the
remaining part of that financial year. (b)
at
the option of the supplier of services, the value in relation to the supply of
foreign currency, including money changing, shall be deemed to be- (i)
one
per cent. of the gross amount of currency exchanged for an amount up to one
lakh rupees, subject to a minimum amount of two hundred and fifty rupees; (ii)
one
thousand rupees and half of a per cent. of the gross amount of currency exchanged
for an amount exceeding one lakh rupees and up to ten lakh rupees; and (iii)
five
thousand and five hundred rupees and one tenth of a per cent. of the gross
amount of currency exchanged for an amount exceeding ten lakh rupees, subject
to a maximum amount of sixty thousand rupees. (3)
The
value of the supply of services in relation to booking of tickets for travel by
air provided by an air travel agent shall be deemed to be an amount calculated
at the rate of five per cent. of the basic fare in the case of domestic
bookings, and at the rate of ten per cent. of the basic fare in the case of
international bookings of passage for travel by air. Explanation.-For the purposes of this
sub-rule, the expression "basic fare" means that part of the air fare
on which commission is normally paid to the air travel agent by the airlines. (4)
The
value of supply of services in relation to life insurance business shall be,- (a)
the
gross premium charged from a policy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is
intimated to the policy holder at the time of supply of service; (b)
in
case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or (c)
in
all other cases, twenty five per cent. of the premium charged from the policy
holder in the first year and twelve and a half per cent. of the premium charged
from the policy holder in subsequent years: Provided that nothing contained in this
sub-rule shall apply where the entire premium paid by the policy holder is only
towards the risk cover in life insurance. (5)
Where
a taxable supply is provided by a person dealing in buying and selling of
second hand goods i.e., used goods as such or after such minor processing which
does not change the nature of the goods and where no input tax credit has been
availed on the purchase of such goods, the value of supply shall be the
difference between the selling price and the purchase price and where the value
of such supply is negative, it shall be ignored: Provided that the purchase value of goods
repossessed from a defaulting borrower, who is not registered, for the purpose
of recovery of a loan or debt shall be deemed to be the purchase price of such
goods by the defaulting borrower reduced by five percentage points for every
quarter or part thereof, between the date of purchase and the date of disposal
by the person making such repossession. (6)
The
value of a token, or a voucher, or a coupon, or a stamp (other than postage
stamp) which is redeemable against a supply of goods or services or both shall
be equal to the money value of the goods or services or both redeemable against
such token, voucher, coupon, or stamp. (7)
The
value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred
to in paragraph 2 of Schedule I of the said Act between distinct persons as
referred to in section 25, where input tax credit is available, shall be deemed
to be NIL. Notwithstanding anything contained in the
provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the recipient of supply shall be excluded from the value of
supply, if all the following conditions are satisfied, namely,- (i)
the
supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient; (ii)
the
payment made by the pure agent on behalf of the recipient of supply has been
separately indicated in the invoice issued by the pure agent to the recipient
of service; and (iii)
the
supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own
account. Explanation.-For the purposes of this rule,
the expression "pure agent" means a person who- (a)
enters
into a contractual agreement with the recipient of supply to act as his pure
agent to incur expenditure or costs in the course of supply of goods or
services or both; (b)
neither
intends to hold nor holds any title to the goods or services or both so
procured or supplied as pure agent of the recipient of supply; (c)
does
not use for his own interest such goods or services so procured; and (d)
receives
only the actual amount incurred to procure such goods or services in addition
to the amount received for supply he provides on his own account. The rate of exchange for the determination of
the value of taxable goods or services or both shall be the applicable
reference rate for that currency as determined by the Reserve Bank of India on
the date of time of supply in respect of such supply in terms of section 12 or,
as the case may be, section 13 of the Act. Where the value of supply is inclusive of
integrated tax or, as the case may be, central tax, State tax, Union territory
tax, the tax amount shall be determined in the following manner, namely,- Tax amount = (Value inclusive of taxes X tax
rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ö (100 + sum of
tax rates, as applicable, in %) Explanation.-For the purposes of the
provisions of this Chapter, the expressions- (a)
"open
market value" of a supply of goods or services or both means the full
value in money, excluding the integrated tax, central tax, State tax, Union
territory tax and the cess payable by a person in a transaction, where the
supplier and the recipient of the supply are not related and the price is the
sole consideration, to obtain such supply at the same time when the supply
being valued is made; (b)
"supply
of goods or services or both of like kind and quality" means any other
supply of goods or services or both made under similar circumstances that, in
respect of the characteristics, quality, quantity, functional components,
materials, and the reputation of the goods or services or both first mentioned,
is the same as, or closely or substantially resembles, that supply of goods or
services or both. CHAPTER V INPUT TAX CREDIT (1)
The
input tax credit shall be availed by a registered person, including the Input
Service Distributor, on the basis of any of the following documents, namely,- (a)
an
invoice issued by the supplier of goods or services or both in accordance with
the provisions of section 31; (b)
an
invoice issued in accordance with the provisions of clause (f) of sub-section
(3) of section 31, subject to the payment of tax; (c)
a
debit note issued by a supplier in accordance with the provisions of section
34; (d)
a
bill of entry or any similar document prescribed under the Customs Act, 1962 or
rules made thereunder for the assessment of integrated tax on imports; (e)
an
Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with the
provisions of sub-rule (1) of rule 54. (2)
Input
tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the
said document, and the relevant information, as contained in the said document,
is furnished in FORM GSTR-2 by such person. (3)
No
input tax credit shall be availed by a registered person in respect of any tax
that has been paid in pursuance of any order where any demand has been
confirmed on account of any fraud, willful misstatement or suppression of
facts. (1)
A
registered person, who has availed of input tax credit on any inward supply of
goods or services or both, but fails to pay to the supplier thereof, the value
of such supply along with the tax payable thereon, within the time limit
specified in the second proviso to sub-section (2) of section 16, shall furnish
the details of such supply, the amount of value not paid and the amount of
input tax credit availed of proportionate to such amount not paid to the
supplier in FORM GSTR-2 for the month immediately following the period of one
hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made
without consideration as specified in Schedule I of the said Act shall be
deemed to have been paid for the purposes of the second proviso to subsection
(2) of section 16. (2)
The
amount of input tax credit referred to in sub-rule (1) shall be added to the
output tax liability of the registered person for the month in which the
details are furnished. (3)
The
registered person shall be liable to pay interest at the rate notified under
sub-section (1) of section 50 for the period starting from the date of availing
credit on such supplies till the date when the amount added to the output tax
liability, as mentioned in sub-rule (2), is paid. (4)
The
time limit specified in sub-section (4) of section 16 shall not apply to a
claim for re-availing of any credit, in accordance with the provisions of the
Act or the provisions of this Chapter, that had been reversed earlier. A banking company or a financial institution,
including a non-banking financial company, engaged in the supply of services by
way of accepting deposits or extending loans or advances that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with
the option permitted under sub-section (4) of that section, shall follow the
following procedure, namely,- (a)
the
said company or institution shall not avail the credit of,- (i)
the
tax paid on inputs and input services that are used for non-business purposes;
and (ii)
the
credit attributable to the supplies specified in sub-section (5) of section 17,
in FORM GSTR-2; (b)
the
said company or institution shall avail the credit of tax paid on inputs and
input services referred to in the second proviso to sub-section (4) of section
17 and not covered under clause (a); (c)
fifty
per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM
GSTR-2; (d)
the
amount referred to in clauses (b) and (c) shall, subject to the provisions of
sections 41, 42 and 43, be credited to the electronic credit ledger of the said
company or the institution. (1)
An
Input Service Distributor shall distribute input tax credit in the manner and
subject to the following conditions, namely,- (a)
the
input tax credit available for distribution in a month shall be distributed in
the same month and the details thereof shall be furnished in FORM GSTR-6 in
accordance with the provisions of Chapter VIII of these rules; (b)
the
Input Service Distributor shall, in accordance with the provisions of clause
(d), separately distribute the amount of ineligible input tax credit
(ineligible under the provisions of sub-section (5) of section 17 or otherwise)
and the amount of eligible input tax credit; (c)
the
input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the
provisions of clause (d); (d)
the
input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients 'R1', whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s)
who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, "C1", to be calculated by applying
the following formula- C1 = (t1÷T) x C where, "C" is the amount of credit to be
distributed, "t1" is the turnover, as referred
to in section 20, of person R1 during the relevant period, and "T" is the aggregate of the
turnover, during the relevant period, of all recipients to whom the input
service is attributable in accordance with the provisions of section 20; (e)
the
input tax credit on account of integrated tax shall be distributed as input tax
credit of integrated tax to every recipient; (f)
the
input tax credit on account of central tax and State tax or Union territory tax
shall- (i)
in
respect of a recipient located in the same State or Union territory in which
the Input Service Distributor is located, be distributed as input tax credit of
central tax and State tax or Union territory tax respectively; (ii)
in
respect of a recipient located in a State or Union territory other than that of
the Input Service Distributor, be distributed as integrated tax and the amount
to be so distributed shall be equal to the aggregate of the amount of input tax
credit of central tax and State tax or Union territory tax that qualifies for
distribution to such recipient in accordance with clause (d); (g)
the
Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that
it is issued only for distribution of input tax credit; (h)
the
Input Service Distributor shall issue an Input Service Distributor credit note,
as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the
input tax credit already distributed gets reduced for any reason; (i)
any
additional amount of input tax credit on account of issuance of a debit note to
an Input Service Distributor by the supplier shall be distributed in the manner
and subject to the conditions specified in clauses (a) to (f) and the amount
attributable to any recipient shall be calculated in the manner provided in
clause (d) and such credit shall be distributed in the month in which the debit
note is included in the return in FORM GSTR-6; (j)
any
input tax credit required to be reduced on account of issuance of a credit note
to the Input Service Distributor by the supplier shall be apportioned to each
recipient in the same ratio in which the input tax credit contained in the
original invoice was distributed in terms of clause (d), and the amount so
apportioned shall be- (i)
reduced
from the amount to be distributed in the month in which the credit note is
included in the return in FORM GSTR-6; or (ii)
added
to the output tax liability of the recipient where the amount so apportioned is
in the negative by virtue of the amount of credit under distribution being less
than the amount to be adjusted. (2)
If
the amount of input tax credit distributed by an Input Service Distributor is
reduced later on for any other reason for any of the recipients, including that
it was distributed to a wrong recipient by the Input Service Distributor, the
process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis,
for reduction of credit. (3)
Subject
to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue
an Input Service Distributor invoice to the recipient entitled to such credit
and include the Input Service Distributor credit note and the Input Service
Distributor invoice in the return in FORM GSTR-6 for the month in which such
credit note and invoice was issued. (1)
The
input tax credit claimed in accordance with the provisions of sub-section (1)
of section 18 on the inputs held in stock or inputs contained in semi-finished
or finished goods held in stock, or the credit claimed on capital goods in
accordance with the provisions of clauses (c) and (d) of the said sub-section,
shall be subject to the following conditions, namely,- (a)
the
input tax credit on capital goods, in terms of clauses (c) and (d) of
sub-section (1) of section 18, shall be claimed after reducing the tax paid on
such capital goods by five percentage points per quarter of a year or part
thereof from the date of the invoice or such other documents on which the
capital goods were received by the taxable person. (b)
the
registered person shall within a period of thirty days from the date of his
becoming eligible to avail the input tax credit under sub-section (1) of
section 18 shall make a declaration, electronically, on the common portal in
FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit
as aforesaid; (c)
the
declaration under clause (b) shall clearly specify the details relating to the
inputs held in stock or inputs contained in semi-finished or finished goods
held in stock, or as the case may be, capital goods- (i)
on
the day immediately preceding the date from which he becomes liable to pay tax
under the provisions of the Act, in the case of a claim under clause (a) of
sub-section (1) of section 18; (ii)
on
the day immediately preceding the date of the grant of registration, in the
case of a claim under clause (b) of sub-section (1) of section 18; (iii)
on
the day immediately preceding the date from which he becomes liable to pay tax
under section 9, in the case of a claim under clause (c) of subsection (1) of
section 18; (iv)
on
the day immediately preceding the date from which the supplies made by the
registered person becomes taxable, in the case of a claim under clause (d) of
sub-section (1) of section 18; (d)
the
details furnished in the declaration under clause (b) shall be duly certified
by a practicing chartered accountant or a cost accountant if the aggregate
value of the claim on account of central tax, State tax, Union territory tax
and integrated tax exceeds two lakh rupees; (e)
the
input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding
details furnished by the corresponding supplier in FORM GSTR-1 or as the case
may be, in FORM GSTR-4, on the common portal. (2)
The
amount of credit in the case of supply of capital goods or plant and machinery,
for the purposes of sub-section (6) of section 18, shall be calculated by
reducing the input tax on the said goods at the rate of five percentage points
for every quarter or part thereof from the date of the issue of the invoice for
such goods. (1)
A
registered person shall, in the event of sale, merger, de-merger, amalgamation,
lease or transfer or change in the ownership of business for any reason,
furnish the details of sale, merger, de-merger, amalgamation, lease or transfer
of business, in FORM GST ITC-02, electronically on the common portal along with
a request for transfer of unutilized input tax credit lying in his electronic
credit ledger to the transferee: Provided that in the case of demerger, the
input tax credit shall be apportioned in the ratio of the value of assets of
the new units as specified in the demerger scheme. (2)
The
transferor shall also submit a copy of a certificate issued by a practicing
chartered accountant or cost accountant certifying that the sale, merger,
de-merger, amalgamation, lease or transfer of business has been done with a
specific provision for the transfer of liabilities. (3)
The
transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM
GST ITC-02 shall be credited to his electronic credit ledger. (4)
The
inputs and capital goods so transferred shall be duly accounted for by the
transferee in his books of account. (1)
The
input tax credit in respect of inputs or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly
used for the purposes of business and partly for other purposes, or partly used
for effecting taxable supplies including zero rated supplies and partly for
effecting exempt supplies, shall be attributed to the purposes of business or for
effecting taxable supplies in the following manner, namely,- (a)
the
total input tax involved on inputs and input services in a tax period, be
denoted as 'T'; (b)
the
amount of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for the purposes other than business, be
denoted as 'T1'; (c)
the
amount of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as
'T2'; (d)
the
amount of input tax, out of 'T', in respect of inputs and input services on
which credit is not available under sub-section (5) of section 17, be denoted
as 'T3'; (e)
the
amount of input tax credit credited to the electronic credit ledger of
registered person, be denoted as 'C1' and calculated as- C1 = T-(T1+T2+T3); (f)
the
amount of input tax credit attributable to inputs and input services intended
to be used exclusively for effecting supplies other than exempted but including
zero rated supplies, be denoted as 'T4'; (g)
'T1',
'T2', 'T3' and 'T4' shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2; (h)
input
tax credit left after attribution of input tax credit under clause (g) shall be
called common credit, be denoted as 'C2' and calculated as- C2 = C1-T4; (i)
the
amount of input tax credit attributable towards exempt supplies, be denoted as
'D1' and calculated as- D1= (E÷F) x C2 where, 'E' is the aggregate value of exempt supplies
during the tax period, and 'F' is the total turnover in the State of the
registered person during the tax period: Provided that where the registered person
does not have any turnover during the said tax period or the aforesaid
information is not available, the value of 'E/F' shall be calculated by taking
values of 'E' and 'F' of the last tax period for which the details of such
turnover are available, previous to the month during which the said value of
'E/F' is to be calculated; Explanation: For the purposes of this clause,
it is hereby clarified that the aggregate value of exempt supplies and the
total turnover shall exclude the amount of any duty or tax levied under entry
84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
List II of the said Schedule; (j)
the
amount of credit attributable to non-business purposes if common inputs and
input services are used partly for business and partly for non-business
purposes, be denoted as 'D2', and shall be equal to five per cent. of C2; and (k)
the
remainder of the common credit shall be the eligible input tax credit
attributed to the purposes of business and for effecting supplies other than
exempted supplies but including zero rated supplies and shall be denoted as
'C3', where,- C3 = C2-(D1+D2); (l)
the
amount 'C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax; (m)
the
amount equal to aggregate of 'D1' and 'D2' shall be added to the output tax
liability of the registered person: Provided that where the amount of input tax
relating to inputs or input services used partly for the purposes other than
business and partly for effecting exempt supplies has been identified and
segregated at the invoice level by the registered person, the same shall be
included in 'T1' and 'T2' respectively, and the remaining amount of credit on
such inputs or input services shall be included in 'T4'. (2)
The
input tax credit determined under sub-rule (1) shall be calculated finally for
the financial year before the due date for furnishing of the return for the
month of September following the end of the financial year to which such credit
relates, in the manner specified in the said sub-rule and- (a)
where
the aggregate of the amounts calculated finally in respect of 'D1' and 'D2'
exceeds the aggregate of the amounts determined under sub-rule (1) in respect
of 'D1' and 'D2', such excess shall be added to the output tax liability of the
registered person in the month not later than the month of September following
the end of the financial year to which such credit relates and the said person
shall be liable to pay interest on the said excess amount at the rate specified
in sub-section (1) of section 50 for the period starting from the first day of
April of the succeeding financial year till the date of payment; or (b)
where
the aggregate of the amounts determined under sub-rule (1) in respect of 'D1'
and 'D2' exceeds the aggregate of the amounts calculated finally in respect of
'D1' and 'D2', such excess amount shall be claimed as credit by the registered
person in his return for a month not later than the month of September
following the end of the financial year to which such credit relates. (1)
Subject
to the provisions of sub-section (3) of section 16, the input tax credit in
respect of capital goods, which attract the provisions of sub-sections (1) and
(2) of section 17, being partly used for the purposes of business and partly
for other purposes, or partly used for effecting taxable supplies including
zero rated supplies and partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting taxable supplies in the
following manner, namely,- (a)
the
amount of input tax in respect of capital goods used or intended to be used
exclusively for non-business purposes or used or intended to be used
exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and
shall not be credited to his electronic credit ledger; (b)
the
amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including
zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to
the electronic credit ledger; (c)
the
amount of input tax in respect of capital goods not covered under clauses (a)
and (b), denoted as 'A', shall be credited to the electronic credit ledger and
the useful life of such goods shall be taken as five years from the date of the
invoice for such goods: Provided that where any capital goods earlier
covered under clause (a) is subsequently covered under this clause, the value
of 'A' shall be arrived at by reducing the input tax at the rate of five
percentage points for every quarter or part thereof and the amount 'A' shall be
credited to the electronic credit ledger; Explanation.-An item of capital goods
declared under clause (a) on its receipt shall not attract the provisions of
sub-section (4) of section 18, if it is subsequently covered under this clause. (d)
the
aggregate of the amounts of 'A' credited to the electronic credit ledger under
clause (c), to be denoted as 'Tc', shall be the common credit in respect of
capital goods for a tax period: Provided that where any capital goods earlier
covered under clause (b) is subsequently covered under clause (c), the value of
'A' arrived at by reducing the input tax at the rate of five percentage points
for every quarter or part thereof shall be added to the aggregate value 'Tc'; (e)
the
amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as 'Tm' and calculated as- Tm = Tc ÷ 60 (f)
the
amount of input tax credit, at the beginning of a tax period, on all common
capital goods whose useful life remains during the tax period, be denoted as
'Tr' and shall be the aggregate of 'Tm' for all such capital goods; (g)
the
amount of common credit attributable towards exempted supplies, be denoted as
'Te', and calculated as- Te= (E ÷ F) x Tr where, 'E' is the aggregate value of exempt
supplies, made, during the tax period, and 'F' is the total turnover of the registered
person during the tax period: Provided that where the registered person
does not have any turnover during the said tax period or the aforesaid
information is not available, the value of 'E/F' shall be calculated by taking
values of 'E' and 'F' of the last tax period for which the details of such
turnover are available, previous to the month during which the said value of
'E/F' is to be calculated; Explanation.-For the purposes of this clause,
it is hereby clarified that the aggregate value of exempt supplies and the
total turnover shall exclude the amount of any duty or tax levied under entry
84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
List II of the said Schedule; (h)
the
amount Te along with the applicable interest shall, during every tax period of
the useful life of the concerned capital goods, be added to the output tax
liability of the person making such claim of credit. (2)
The
amount Te shall be computed separately for central tax, State tax, Union
territory tax and integrated tax. (1)
The
amount of input tax credit relating to inputs held in stock, inputs contained
in semi-finished and finished goods held in stock, and capital goods held in
stock shall, for the purposes of sub-section (4) of section 18 or sub-section
(5) of section 29, be determined in the following manner, namely,- (a)
for
inputs held in stock and inputs contained in semi-finished and finished goods
held in stock, the input tax credit shall be calculated proportionately on the
basis of the corresponding invoices on which credit had been availed by the
registered taxable person on such inputs; (b)
for
capital goods held in stock, the input tax credit involved in the remaining
useful life in months shall be computed on pro-rata basis, taking the useful
life as five years. (2)
The
amount, as specified in sub-rule (1) shall be determined separately for input
tax credit of integrated tax and central tax. (3)
Where
the tax invoices related to the inputs held in stock are not available, the
registered person shall estimate the amount under sub-rule (1) based on the
prevailing market price of the goods on the effective date of the occurrence of
any of the events specified in subsection (4) of section 18 or, as the case may
be, sub-section (5) of section 29. (4)
The
amount determined under sub-rule (1) shall form part of the output tax
liability of the registered person and the details of the amount shall be
furnished in FORM GST ITC-03, where such amount relates to any event specified
in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates
to the cancellation of registration. (5)
The
details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant. (6)
The
amount of input tax credit for the purposes of sub-section (6) of section 18
relating to capital goods shall be determined in the same manner as specified
in clause (b) of sub-rule (1) and the amount shall be determined separately for
input tax credit of IGST and CGST: Provided that where the amount so determined
is more than the tax determined on the transaction value of the capital goods,
the amount determined shall form part of the output tax liability and the same
shall be furnished in FORM GSTR-1. (1)
The
inputs, semi-finished goods or capital goods shall be sent to the job worker
under the cover of a challan issued by the principal, including where such
goods are sent directly to a job-worker. (2)
The
challan issued by the principal to the job worker shall contain the details
specified in rule 55. (3)
The
details of challans in respect of goods dispatched to a job worker or received
from a job worker or sent from one job worker to another during a quarter shall
be included in FORM GST ITC-04 furnished for that period on or before the
twenty-fifth day of the month succeeding the said quarter. (4)
Where
the inputs or capital goods are not returned to the principal within the time
stipulated in section 143, it shall be deemed that such inputs or capital goods
had been supplied by the principal to the job worker on the day when the said
inputs or capital goods were sent out and the said supply shall be declared in
FORM GSTR-1 and the principal shall be liable to pay the tax along with
applicable interest. Explanation.-For the purposes of this
Chapter,- (1)
the
expressions "capital goods" shall include "plant and
machinery" as defined in the Explanation to section 17; (2)
for
determining the value of an exempt supply as referred to in sub-section (3) of
section 17- (a)
the
value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and (b)
the
value of security shall be taken as one per cent. of the sale value of such
security. CHAPTER VI TAX INVOICE, CREDIT
AND DEBIT NOTES Subject to rule 54, a tax invoice referred to
in section 31 shall be issued by the registered person containing the following
particulars, namely,- (a)
name,
address and Goods and Services Tax Identification Number of the supplier; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient; (e)
name
and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more; (f)
name
and address of the recipient and the address of delivery, along with the name
of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the
recipient requests that such details be recorded in the tax invoice; (g)
Harmonised
System of Nomenclature code for goods or services; (h)
description
of goods or services; (i)
quantity
in case of goods and unit or Unique Quantity Code thereof; (j)
total
value of supply of goods or services or both; (k)
taxable
value of the supply of goods or services or both taking into account discount
or abatement, if any; (l)
rate
of tax (central tax, State tax, integrated tax, Union territory tax or cess); (m)
amount
of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess); (n)
place
of supply along with the name of the State, in the case of a supply in the
course of inter-State trade or commerce; (o)
address
of delivery where the same is different from the place of supply; (p)
whether
the tax is payable on reverse charge basis; and (q)
signature
or digital signature of the supplier or his authorised representative: Provided that the Commissioner may, on the
recommendations of the Council, by notification, specify- (i)
the
number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention, for
such period as may be specified in the said notification; and (ii)
the
class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period
as may be specified in the said notification: Provided further that where an invoice is required
to be issued under clause (f) of sub-section (3) of section 31, a registered
person may issue a consolidated invoice at the end of a month for supplies
covered under sub-section (4) of section 9, the aggregate value of such
supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export
of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT
FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT
UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as
the case may be, and shall, in lieu of the details specified in clause (e),
contain the following details, namely,- (i)
name
and address of the recipient; (ii)
address
of delivery; and (iii)
name
of the country of destination: Provided also that a registered person may
not issue a tax invoice in accordance with the provisions of clause (b) of
sub-section (3) of section 31 subject to the following conditions, namely,- (a)
the
recipient is not a registered person; and (b)
the
recipient does not require such invoice, and shall issue a consolidated tax
invoice for such supplies at the close of each day in respect of all such
supplies. The invoice referred to in rule 46, in the
case of the taxable supply of services, shall be issued within a period of
thirty days from the date of the supply of service: Provided that where the supplier of services
is an insurer or a banking company or a financial institution, including a non-banking
financial company, the period within which the invoice or any document in lieu
thereof is to be issued shall be forty five days from the date of the supply of
service: Provided further that an insurer or a banking
company or a financial institution, including a non-banking financial company,
or a telecom operator, or any other class of supplier of services as may be
notified by the Government on the recommendations of the Council, making
taxable supplies of services between distinct persons as specified in section
25, may issue the invoice before or at the time such supplier records the same
in his books of account or before the expiry of the quarter during which the
supply was made. (1)
The
invoice shall be prepared in triplicate, in the case of supply of goods, in the
following manner, namely,- (a)
the
original copy being marked as ORIGINAL FOR RECIPIENT; (b)
the
duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c)
the
triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2)
The
invoice shall be prepared in duplicate, in the case of the supply of services,
in the following manner, namely,- (a)
the
original copy being marked as ORIGINAL FOR RECIPIENT; and (b)
the
duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3)
The
serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1. A bill of supply referred to in clause (c) of
sub-section (3) of section 31 shall be issued by the supplier containing the
following details, namely,- (a)
name,
address and Goods and Services Tax Identification Number of the supplier; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient; (e)
Harmonised
System of Nomenclature Code for goods or services; (f)
description
of goods or services or both; (g)
value
of supply of goods or services or both taking into account discount or
abatement, if any; and (h)
signature
or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall,
mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any
other similar document issued under any other Act for the time being in force
in respect of any non-taxable supply shall be treated as a bill of supply for
the purposes of the Act. A receipt voucher referred to in clause (d)
of sub-section (3) of section 31 shall contain the following particulars,
namely,- (a)
name,
address and Goods and Services Tax Identification Number of the supplier; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient; (e)
description
of goods or services; (f)
amount
of advance taken; (g)
rate
of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h)
amount
of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess); (i)
place
of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; (j)
whether
the tax is payable on reverse charge basis; and (k)
signature
or digital signature of the supplier or his authorised representative: Provided
that where at the time of receipt of advance,- (i)
the
rate of tax is not determinable, the tax shall be paid at the rate of eighteen
per cent.; (ii)
the
nature of supply is not determinable, the same shall be treated as interState
supply. A refund voucher referred to in clause (e) of
sub-section (3) of section 31 shall contain the following particulars, namely:- (a)
name,
address and Goods and Services Tax Identification Number of the supplier; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient; (e)
number
and date of receipt voucher issued in accordance with the provisions of rule
50; (f)
description
of goods or services in respect of which refund is made; (g)
amount
of refund made; (h)
rate
of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i)
amount
of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess); (j)
whether
the tax is payable on reverse charge basis; and (k)
signature
or digital signature of the supplier or his authorised representative. A payment voucher referred to in clause (g)
of sub-section (3) of section 31 shall contain the following particulars,
namely:- (a)
name,
address and Goods and Services Tax Identification Number of the supplier if
registered; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number of the recipient; (e)
description
of goods or services; (f)
amount
paid; (g)
rate
of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h)
amount
of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess); (i)
place
of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; and (j)
signature
or digital signature of the supplier or his authorised representative. (1)
A
revised tax invoice referred to in section 31 and credit or debit notes
referred to in section 34 shall contain the following particulars, namely:- (a)
the
word "Revised Invoice", wherever applicable, indicated prominently; (b)
name,
address and Goods and Services Tax Identification Number of the supplier; (c)
nature
of the document; (d)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as "-" and "/" respectively, and any
combination thereof, unique for a financial year; (e)
date
of issue of the document; (f)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient; (g)
name
and address of the recipient and the address of delivery, along with the name
of State and its code, if such recipient is un-registered; (h)
serial
number and date of the corresponding tax invoice or, as the case may be, bill
of supply; (i)
value
of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and (j)
signature
or digital signature of the supplier or his authorised representative. (2)
Every
registered person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may
issue revised tax invoices in respect of taxable supplies effected during the
period starting from the effective date of registration till the date of the
issuance of the certificate of registration: Provided that the registered person may issue
a consolidated revised tax invoice in respect of all taxable supplies made to a
recipient who is not registered under the Act during such period: Provided further that in the case of
inter-State supplies, where the value of a supply does not exceed two lakh and
fifty thousand rupees, a consolidated revised invoice may be issued separately
in respect of all the recipients located in a State, who are not registered
under the Act. (3)
Any
invoice or debit note issued in pursuance of any tax payable in accordance with
the provisions of section 74 or section 129 or section 130 shall prominently
contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". (1)
An
Input Service Distributor invoice or, as the case may be, an Input Service
Distributor credit note issued by an Input Service Distributor shall contain
the following details:- (a)
name,
address and Goods and Services Tax Identification Number of the Input Service
Distributor; (b)
a
consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash
and slash symbolised as-"-", "/" respectively, and any
combination thereof, unique for a financial year; (c)
date
of its issue; (d)
name,
address and Goods and Services Tax Identification Number of the recipient to
whom the credit is distributed; (e)
amount
of the credit distributed; and (f)
signature
or digital signature of the Input Service Distributor or his authorised
representative: Provided that where the Input Service
Distributor is an office of a banking company or a financial institution,
including a non-banking financial company, a tax invoice shall include any
document in lieu thereof, by whatever name called, whether or not serially
numbered but containing the information as mentioned above. (2)
Where
the supplier of taxable service is an insurer or a banking company or a
financial institution, including a non-banking financial company, the said
supplier shall issue a tax invoice or any other document in lieu thereof, by
whatever name called, whether issued or made available, physically or
electronically whether or not serially numbered, and whether or not containing
the address of the recipient of taxable service but containing other
information as mentioned under rule 46. (3)
Where
the supplier of taxable service is a goods transport agency supplying services
in relation to transportation of goods by road in a goods carriage, the said
supplier shall issue a tax invoice or any other document in lieu thereof, by
whatever name called, containing the gross weight of the consignment, name of
the consigner and the consignee, registration number of goods carriage in which
the goods are transported, details of goods transported, details of place of
origin and destination, Goods and Services Tax Identification Number of the
person liable for paying tax whether as consigner, consignee or goods transport
agency, and also containing other information as mentioned under rule 46. (4)
Where
the supplier of taxable service is supplying passenger transportation service,
a tax invoice shall include ticket in any form, by whatever name called,
whether or not serially numbered, and whether or not containing the address of
the recipient of service but containing other information as mentioned under
rule 46. (5)
The
provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to
the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53. (1)
For
the purposes of- (a)
supply
of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known, (b)
transportation
of goods for job work, (c)
transportation
of goods for reasons other than by way of supply, or (d)
such
other supplies as may be notified by the Board, the consigner may issue a
delivery challan, serially numbered not exceeding sixteen characters, in one or
multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:- (i)
date
and number of the delivery challan; (ii)
name,
address and Goods and Services Tax Identification Number of the consigner, if
registered; (iii)
name,
address and Goods and Services Tax Identification Number or Unique Identity
Number of the consignee, if registered; (iv)
Harmonised
System of Nomenclature code and description of goods; (v)
quantity
(provisional, where the exact quantity being supplied is not known); (vi)
taxable
value; (vii)
tax
rate and tax amount-central tax, State tax, integrated tax, Union territory tax
or cess, where the transportation is for supply to the consignee; (viii)
place
of supply, in case of inter-State movement; and (ix)
signature. (2)
The
delivery challan shall be prepared in triplicate, in case of supply of goods,
in the following manner, namely:- (a)
the
original copy being marked as ORIGINAL FOR CONSIGNEE; (b)
the
duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c)
the
triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3)
Where
goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138. (4)
Where
the goods being transported are for the purpose of supply to the recipient but
the tax invoice could not be issued at the time of removal of goods for the
purpose of supply, the supplier shall issue a tax invoice after delivery of
goods. (5)
Where
the goods are being transported in a semi knocked down or completely knocked
down condition- (a)
the
supplier shall issue the complete invoice before dispatch of the first
consignment; (b)
the
supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice; (c)
each
consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and (d)
the
original copy of the invoice shall be sent along with the last consignment. CHAPTER VII ACCOUNTS AND RECORDS (1)
Every
registered person shall keep and maintain, in addition to the particulars
mentioned in sub-section (1) of section 35, a true and correct account of the
goods or services imported or exported or of supplies attracting payment of tax
on reverse charge along with the relevant documents, including invoices, bills
of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment
vouchers and refund vouchers. (2)
Every
registered person, other than a person paying tax under section 10, shall
maintain the accounts of stock in respect of goods received and supplied by
him, and such accounts shall contain particulars of the opening balance,
receipt, supply, goods lost, stolen, destroyed, written off or disposed of by
way of gift or free sample and the balance of stock including raw materials,
finished goods, scrap and wastage thereof. (3)
Every
registered person shall keep and maintain a separate account of advances
received, paid and adjustments made thereto. (4)
Every
registered person, other than a person paying tax under section 10, shall keep
and maintain an account, containing the details of tax payable (including tax
payable in accordance with the provisions of sub-section (3) and sub-section
(4) of section 9), tax collected and paid, input tax, input tax credit claimed,
together with a register of tax invoice, credit notes, debit notes, delivery
challan issued or received during any tax period. (5)
Every
registered person shall keep the particulars of- (a)
names
and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act; (b)
names
and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter; (c)
the
complete address of the premises where goods are stored by him, including goods
stored during transit along with the particulars of the stock stored therein. (6)
If
any taxable goods are found to be stored at any place(s) other than those
declared under sub-rule (5) without the cover of any valid documents, the
proper officer shall determine the amount of tax payable on such goods as if
such goods have been supplied by the registered person. (7)
Every
registered person shall keep the books of account at the principal place of
business and books of account relating to additional place of business
mentioned in his certificate of registration and such books of account shall
include any electronic form of data stored on any electronic device. (8)
Any
entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical
nature, shall be scored out under attestation and thereafter, the correct entry
shall be recorded and where the registers and other documents are maintained
electronically, a log of every entry edited or deleted shall be maintained. (9)
Each
volume of books of account maintained manually by the registered person shall
be serially numbered. (10)
Unless
proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those
mentioned in the certificate of registration, they shall be presumed to be maintained
by the said registered person. (11)
Every
agent referred to in clause (5) of section 2 shall maintain accounts depicting
the,- (a)
particulars
of authorisation received by him from each principal to receive or supply goods
or services on behalf of such principal separately; (b)
particulars
including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal; (c)
particulars
including description, value and quantity (wherever applicable) of goods or
services supplied on behalf of every principal; (d)
details
of accounts furnished to every principal; and (e)
tax
paid on receipts or on supply of goods or services effected on behalf of every
principal. (12)
Every
registered person manufacturing goods shall maintain monthly production
accounts showing quantitative details of raw materials or services used in the
manufacture and quantitative details of the goods so manufactured including the
waste and by products thereof. (13)
Every
registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of
input services utilised and the services supplied. (14)
Every
registered person executing works contract shall keep separate accounts for
works contract showing- (a)
the
names and addresses of the persons on whose behalf the works contract is
executed; (b)
description,
value and quantity (wherever applicable) of goods or services received for the
execution of works contract; (c)
description,
value and quantity (wherever applicable) of goods or services utilized in the
execution of works contract; (d)
the
details of payment received in respect of each works contract; and (e)
the
names and addresses of suppliers from whom he received goods or services. (15)
The
records under the provisions of this Chapter may be maintained in electronic
form and the record so maintained shall be authenticated by means of a digital
signature. (16)
Accounts
maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks,
deliveries, inward supply and outward supply shall be preserved for the period
as provided in section 36 and shall, where such accounts and documents are
maintained manually, be kept at every related place of business mentioned in
the certificate of registration and shall be accessible at every related place
of business where such accounts and documents are maintained digitally. (17)
Any
person having custody over the goods in the capacity of a carrier or a clearing
and forwarding agent for delivery or dispatch thereof to a recipient on behalf
of any registered person shall maintain true and correct records in respect of
such goods handled by him on behalf of such registered person and shall produce
the details thereof as and when required by the proper officer. (18)
Every
registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force. (1)
Proper
electronic back-up of records shall be maintained and preserved in such manner
that, in the event of destruction of such records due to accidents or natural
causes, the information can be restored within a reasonable period of time. (2)
The
registered person maintaining electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in
any electronically readable format. (3)
Where
the accounts and records are stored electronically by any registered person, he
shall, on demand, provide the details of such files, passwords of such files
and explanation for codes used, where necessary, for access and any other
information which is required for such access along with a sample copy in print
form of the information stored in such files. (1)
Every
person required to maintain records and accounts in accordance with the
provisions of sub-section (2) of section 35, if not already registered under
the Act, shall submit the details regarding his business electronically on the
common portal in FORM GST ENR-01, either directly or through a Facilitation
Centre notified by the Commissioner and, upon validation of the details furnished,
a unique enrolment number shall be generated and communicated to the said
person. (2)
The
person enrolled under sub-rule (1) as aforesaid in any other State or Union
territory shall be deemed to be enrolled in the State. (3)
Every
person who is enrolled under sub-rule (1) shall, where required, amend the
details furnished in FORM GST ENR-01 electronically on the common portal either
directly or through a Facilitation Centre notified by the Commissioner. (4)
Subject
to the provisions of rule 56,- (a)
any
person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him along with the
Goods and Services Tax Identification Number of the registered consigner and
consignee for each of his branches. (b)
every
owner or operator of a warehouse or godown shall maintain books of accounts
with respect to the period for which particular goods remain in the warehouse,
including the particulars relating to dispatch, movement, receipt and disposal
of such goods. (5)
The
owner or the operator of the godown shall store the goods in such manner that
they can be identified item-wise and owner-wise and shall facilitate any
physical verification or inspection by the proper officer on demand. CHAPTER VIII RETURNS (1)
Every
registered person, other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, required to furnish the details of
outward supplies of goods or services or both under section 37, shall furnish
such details in FORM GSTR-1 electronically through the common portal, either
directly or through a Facilitation Centre notified by the Commissioner. (2)
The
details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the- (a)
invoice
wise details of all- (i)
inter-State
and intra-State supplies made to the registered persons; and (ii)
inter-State
supplies with invoice value more than two and a half lakh rupees made to the
unregistered persons; (b)
consolidated
details of all- (i)
intra-State
supplies made to unregistered persons for each rate of tax; and (ii)
State
wise inter-State supplies with invoice value upto two and a half lakh rupees
made to unregistered persons for each rate of tax; (c)
debit
and credit notes, if any, issued during the month for invoices issued
previously. (3)
The
details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) in Part A of
FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal
after the due date of filing of FORM GSTR-1. (4)
The
details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall
be made available to the supplier electronically in FORM GSTR-1A through the
common portal and such supplier may either accept or reject the modifications
made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall
stand amended to the extent of modifications accepted by him. (1)
Every
registered person, other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, required to furnish the details of
inward supplies of goods or services or both received during a tax period under
sub-section (2) of section 38 shall, on the basis of details contained in Part
A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in
sub-section (1) of the said section and furnish the same in FORM GSTR-2
electronically through the common portal, either directly or from a
Facilitation Centre notified by the Commissioner, after including therein
details of such other inward supplies, if any, required to be furnished under
sub-section (2) of section 38. (2)
Every
registered person shall furnish the details, if any, required under sub-section
(5) of section 38 electronically in FORM GSTR-2. (3)
The
registered person shall specify the inward supplies in respect of which he is
not eligible, either fully or partially, for input tax credit in FORM GSTR-2
where such eligibility can be determined at the invoice level. (4)
The
registered person shall declare the quantum of ineligible input tax credit on
inward supplies which is relatable to non-taxable supplies or for purposes
other than business and cannot be determined at the invoice level in FORM
GSTR-2. (4A) The details of
invoices furnished by an non-resident taxable person in his return in FORM
GSTR-5 under rule 63 shall be made available to the recipient of credit in Part
A of FORM GSTR 2A electronically through the common portal and the said
recipient may include the same in FORM GSTR-2. (5)
The
details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in
Part B of FORM GSTR 2A electronically through the common portal and the said
recipient may include the same in FORM GSTR-2. (6)
The
details of tax deducted at source furnished by the deductor under sub-section
(3) of section 39 in FORM GSTR-7 shall be made available to the deductee in
Part C of FORM GSTR-2A electronically through the common portal and the said
deductee may include the same in FORM GSTR-2. (7)
The
details of tax collected at source furnished by an e-commerce operator under
section 52 in FORM GSTR-8 shall be made available to the concerned person in
Part C of FORM GSTR 2A electronically through the common portal and such person
may include the same in FORM GSTR-2. (8)
The
details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall include the- (a)
invoice
wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons; (b)
import
of goods and services made; and (c)
debit
and credit notes, if any, received from supplier. (1)
Every
registered person other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or
a non-resident taxable person or a person paying tax under section 10 or
section 51 or, as the case may be, under section 52 shall furnish a return
specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through
the common portal either directly or through a Facilitation Centre notified by
the Commissioner. (2)
Part
A of the return under sub-rule (1) shall be electronically generated on the
basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on
other liabilities of preceding tax periods. (3)
Every
registered person furnishing the return under sub-rule (1) shall, subject to
the provisions of section 49, discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act or the provisions of
this Chapter by debiting the electronic cash ledger or electronic credit ledger
and include the details in Part B of the return in FORM GSTR-3. (4)
A
registered person, claiming refund of any balance in the electronic cash ledger
in accordance with the provisions of sub-section (6) of section 49, may claim
such refund in Part B of the return in FORM GSTR-3 and such return shall be
deemed to be an application filed under section 54. (5)
Where
the time limit for furnishing of details in FORM GSTR-1 under section 37 and in
FORM GSTR-2 under section 38 has been extended and the circumstances so
warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in
such manner and subject to such conditions as may be notified by the Commissioner. (1)
Every
registered person paying tax under section 10 shall, on the basis of details
contained in FORM GSTR-4A, and where required, after adding, correcting or
deleting the details, furnish the quarterly return in FORM GSTR-4
electronically through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner. (2)
Every
registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable
under the Act or the provisions of this Chapter by debiting the electronic cash
ledger. (3)
The
return furnished under sub-rule (1) shall include the- (a)
invoice
wise inter-State and intra-State inward supplies received from registered and
un-registered persons; and (b)
consolidated
details of outward supplies made. (4)
A
registered person who has opted to pay tax under section 10 from the beginning
of a financial year shall, where required, furnish the details of outward and
inward supplies and return under rules 59, 60 and 61 relating to the period
during which the person was liable to furnish such details and returns till the
due date of furnishing the return for the month of September of the succeeding
financial year or furnishing of annual return of the preceding financial year,
whichever is earlier. Explanation.-For the purposes of this
sub-rule, it is hereby declared that the person shall not be eligible to avail
of input tax credit on receipt of invoices or debit notes from the supplier for
the period prior to his opting for the composition scheme. (5)
A
registered person opting to withdraw from the composition scheme at his own
motion or where option is withdrawn at the instance of the proper officer
shall, where required, furnish the details relating to the period prior to his
opting for payment of tax under section 9 in FORM GSTR-4 till the due date of
furnishing the return for the quarter ending September of the succeeding
financial year or furnishing of annual return of the preceding financial year,
whichever is earlier. Every registered non-resident taxable person
shall furnish a return in FORM GSTR-5 electronically through the common portal,
either directly or through a Facilitation Centre notified by the Commissioner,
including therein the details of outward supplies and inward supplies and shall
pay the tax, interest, penalty, fees or any other amount payable under the Act
or the provisions of this Chapter within twenty days after the end of a tax
period or within seven days after the last day of the validity period of
registration, whichever is earlier. Every registered person providing online
information and data base access or retrieval services from a place outside
India to a person in the State other than a registered person shall file return
in FORM GSTR-5A on or before the twentieth day of the month succeeding the
calendar month or part thereof. Every Input Service Distributor shall, on the
basis of details contained in FORM GSTR-6A, and where required, after adding,
correcting or deleting the details, furnish electronically the return in FORM
GSTR-6, containing the details of tax invoices on which credit has been received
and those issued under section 20, through the common portal either directly or
from a Facilitation Centre notified by the Commissioner. (1)
Every
registered person required to deduct tax at source under section 51 (hereafter
in this rule referred to as deductor) shall furnish a return in FORM GSTR-7
electronically through the common portal either directly or from a Facilitation
Centre notified by the Commissioner. (2)
The
details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and
FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7. (3)
The
certificate referred to in sub-section (3) of section 51 shall be made
available electronically to the deductee on the common portal in FORM GSTR-7A
on the basis of the return furnished under sub-rule (1). (1)
Every
electronic commerce operator required to collect tax at source under section 52
shall furnish a statement in FORM GSTR-8 electronically on the common portal,
either directly or from a Facilitation Centre notified by the Commissioner,
containing details of supplies effected through such operator and the amount of
tax collected as required under sub-section (1) of section 52. (2)
The
details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common
portal after the due date of filing of FORM GSTR-8. A notice in FORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under
section 39 or section 44 or section 45 or section 52. The following details relating to the claim
of input tax credit on inward supplies including imports, provisionally allowed
under section 41, shall be matched under section 42 after the due date for
furnishing the return in FORM GSTR-3- (a)
Goods
and Services Tax Identification Number of the supplier; (b)
Goods
and Services Tax Identification Number of the recipient; (c)
invoice
or debit note number; (d)
invoice
or debit note date; and (e)
tax
amount: Provided that where the time limit for
furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified
under section 38 has been extended, the date of matching relating to claim of
input tax credit shall also be extended accordingly: Provided further that the Commissioner may,
on the recommendations of the Council, by order, extend the date of matching
relating to claim of input tax credit to such date as may be specified therein. Explanation.-For the purposes of this rule,
it is hereby declared that- (i)
The
claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2
that were accepted by the recipient on the basis of FORM GSTR-2A without
amendment shall be treated as matched if the corresponding supplier has
furnished a valid return; (ii)
The
claim of input tax credit shall be considered as matched where the amount of
input tax credit claimed is equal to or less than the output tax paid on such
tax invoice or debit note by the corresponding supplier. (1)
The
final acceptance of claim of input tax credit in respect of any tax period,
specified in sub-section (2) of section 42, shall be made available
electronically to the registered person making such claim in FORM GST MIS-1
through the common portal. (2)
The
claim of input tax credit in respect of any tax period which had been
communicated as mismatched but is found to be matched after rectification by
the supplier or recipient shall be finally accepted and made available
electronically to the person making such claim in FORM GST MIS-1 through the
common portal. (1)
Any
discrepancy in the claim of input tax credit in respect of any tax period,
specified in sub-section (3) of section 42 and the details of output tax liable
to be added under sub-section (5) of the said section on account of
continuation of such discrepancy, shall be made available to the recipient
making such claim electronically in FORM GST MIS-1 and to the supplier
electronically in FORM GST MIS-2 through the common portal on or before the
last date of the month in which the matching has been carried out. (2)
A
supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished
for the month in which the discrepancy is made available. (3)
A
recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for
the month in which the discrepancy is made available. (4)
Where
the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the
recipient in his return to be furnished in FORM GSTR-3 for the month succeeding
the month in which the discrepancy is made available. Explanation.-For the purposes of this rule,
it is hereby declared that- (i)
Rectification
by a supplier means adding or correcting the details of an outward supply in
his valid return so as to match the details of corresponding inward supply
declared by the recipient; (ii)
Rectification
by the recipient means deleting or correcting the details of an inward supply
so as to match the details of corresponding outward supply declared by the
supplier. Duplication of claims of input tax credit in
the details of inward supplies shall be communicated to the registered person
in FORM GST MIS-1 electronically through the common portal. The following details relating to the claim
of reduction in output tax liability shall be matched under section 43 after
the due date for furnishing the return in FORM GSTR-3, namely:- (a)
Goods
and Services Tax Identification Number of the supplier; (b)
Goods
and Services Tax Identification Number of the recipient; (c)
credit
note number; (d)
credit
note date; and (e)
tax
amount: Provided that where the time limit for
furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has
been extended, the date of matching of claim of reduction in the output tax
liability shall be extended accordingly: Provided further that the Commissioner may,
on the recommendations of the Council, by order, extend the date of matching
relating to claim of reduction in output tax liability to such date as may be
specified therein. Explanation.-For the purposes of this rule,
it is hereby declared that- (i)
the
claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2
without amendment shall be treated as matched if the said recipient has
furnished a valid return. (ii)
the
claim of reduction in the output tax liability shall be considered as matched
where the amount of output tax liability after taking into account the
reduction claimed is equal to or more than the claim of input tax credit after
taking into account the reduction admitted and discharged on such credit note
by the corresponding recipient in his valid return. (1)
The
final acceptance of claim of reduction in output tax liability in respect of
any tax period, specified in sub-section (2) of section 43, shall be made
available electronically to the person making such claim in FORM GST MIS-1
through the common portal. (2)
The
claim of reduction in output tax liability in respect of any tax period which
had been communicated as mis-matched but is found to be matched after
rectification by the supplier or recipient shall be finally accepted and made
available electronically to the person making such claim in FORM GST MIS-1
through the common portal. (1)
Any
discrepancy in claim of reduction in output tax liability, specified in
sub-section (3) of section 43, and the details of output tax liability to be
added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the registered person making such
claim electronically in FORM GST MIS-1 and the recipient electronically in FORM
GST MIS-2 through the common portal on or before the last date of the month in
which the matching has been carried out. (2)
A
supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished
for the month in which the discrepancy is made available. (3)
A
recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for
the month in which the discrepancy is made available. (4)
Where
the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the
supplier and debited to the electronic liability register and also shown in his
return in FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available. Explanation.-For the purposes of this rule,
it is hereby declared that- (i)
rectification
by a supplier means deleting or correcting the details of an outward supply in
his valid return so as to match the details of corresponding inward supply
declared by the recipient; (ii)
rectification
by the recipient means adding or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the
supplier. The duplication of claims for reduction in
output tax liability in the details of outward supplies shall be communicated
to the registered person in FORM GST MIS-1 electronically through the common
portal. The interest to be refunded under sub-section
(9) of section 42 or sub-section (9) of section 43 shall be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his
electronic cash ledger in FORM GST PMT-05 and the amount credited shall be
available for payment of any future liability towards interest or the taxable
person may claim refund of the amount under section 54. The following details relating to the
supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall
be matched with the corresponding details declared by the supplier in FORM
GSTR-1, (a)
State
of place of supply; and (b)
net
taxable value: Provided that where the time limit for
furnishing FORM GSTR-1 under section 37 has been extended, the date of matching
of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may,
on the recommendations of the Council, by order, extend the date of matching to
such date as may be specified therein. (1)
Any
discrepancy in the details furnished by the operator and those declared by the
supplier shall be made available to the supplier electronically in FORM GST
MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the
common portal on or before the last date of the month in which the matching has
been carried out. (2)
A
supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished
for the month in which the discrepancy is made available. (3)
An
operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which
the discrepancy is made available. (4)
Where
the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the
supplier in his return in FORM GSTR-3 for the month succeeding the month in
which the details of discrepancy are made available and such addition to the
output tax liability and interest payable thereon shall be made available to
the supplier electronically on the common portal in FORM GST MIS-3. (1)
Every
registered person, other than an Input Service Distributor, a person paying tax
under section 51 or section 52, a casual taxable person and a nonresident
taxable person, shall furnish an annual return as specified under sub-section
(1) of section 44 electronically in FORM GSTR-9 through the common portal
either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under
section 10 shall furnish the annual return in FORM GSTR-9A. (1)
Every
electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said
section in FORM GSTR-9B. (2)
Every
registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5)
of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C, electronically
through the common portal either directly or through a Facilitation Centre
notified by the Commissioner. Every registered person required to furnish a
final return under section 45, shall furnish such return electronically in FORM
GSTR-10 through the common portal either directly or through a Facilitation
Centre notified by the Commissioner. (1)
Every
person who has been issued a Unique Identity Number and claims refund of the
taxes paid on his inward supplies, shall furnish the details of such supplies
of taxable goods or services or both electronically in FORM GSTR-11, along with
application for such refund claim, through the common portal either directly or
through a Facilitation Centre notified by the Commissioner. (2)
Every
person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of
taxable goods or services or both as may be required by the proper officer in
FORM GSTR-11. (1)
An
application in FORM GST PCT-01 may be made electronically through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner for enrolment as goods and services tax practitioner by any person
who, (i)
is
a citizen of India; (ii)
is
a person of sound mind; (iii)
is
not adjudicated as insolvent; (iv)
has
not been convicted by a competent court; and satisfies any of the following
conditions, namely:- (a)
that
he is a retired officer of the Commercial Tax Department of any State
Government or of the Central Board of Excise and Customs, Department of
Revenue, Government of India, who, during his service under the Government, had
worked in a post not lower than the rank of a Group-B gazetted officer for a
period of not less than two years; or (b)
that
he has enrolled as a sales tax practitioner or tax return preparer under the
existing law for a period of not less than five years; or (c)
he
has passed, (i)
a
graduate or postgraduate degree or its equivalent examination having a degree in
Commerce, Law, Banking including Higher Auditing, or Business Administration or
Business Management from any Indian University established by any law for the
time being in force; or (ii)
a
degree examination of any Foreign University recognised by any Indian
University as equivalent to the degree examination mentioned in sub-clause (i);
or (iii)
any
other examination notified by the Government, on the recommendation of the
Council, for this purpose; or (iv)
has
passed any of the following examinations, namely:- (a)
final
examination of the Institute of Chartered Accountants of India; or (b)
final
examination of the Institute of Cost Accountants of India; or (c)
final
examination of the Institute of Company Secretaries of India. (2)
On
receipt of the application referred to in sub-rule (1), the officer authorised
in this behalf shall, after making such enquiry as he considers necessary,
either enrol the applicant as a goods and services tax practitioner and issue a
certificate to that effect in FORM GST PCT-02 or reject his application where
it is found that the applicant is not qualified to be enrolled as a goods and
services tax practitioner. (3)
The
enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods
and services tax practitioner shall be eligible to remain enrolled unless he
passes such examination conducted at such periods and by such authority as may
be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the
provisions of clause (b) of sub-section (1) apply shall be eligible to remain
enrolled unless he passes the said examination within a period of one year from
the appointed date. (4)
If
any goods and services tax practitioner is found guilty of misconduct in
connection with any proceedings under the Act, the authorised officer may,
after giving him a notice to show cause in FORM GST PCT-03 for such misconduct
and after giving him a reasonable opportunity of being heard, by order in FORM
GST PCT-04 direct that he shall henceforth be disqualified under section 48 to
function as a goods and services tax practitioner. (5)
Any
person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such
order. (6)
Any
registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw
such authorisation in FORM GST PCT-05 and the goods and services tax
practitioner so authorised shall be allowed to undertake such tasks as
indicated in the said authorisation during the period of authorisation. (7)
Where
a statement required to be furnished by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation
shall be sought from the registered person over email or SMS and the statement
furnished by the goods and services tax practitioner shall be made available to
the registered person on the common portal: Provided that where the registered person
fails to respond to the request for confirmation till the last date of
furnishing of such statement, it shall be deemed that he has confirmed the
statement furnished by the goods and services tax practitioner. (8)
A
goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if soauthorised by him to- (a)
furnish
the details of outward and inward supplies; (b)
furnish
monthly, quarterly, annual or final return; (c)
make
deposit for credit into the electronic cash ledger; (d)
file
a claim for refund; and (e)
file
an application for amendment or cancellation of registration: Provided that where any application relating
to a claim for refund or an application for amendment or cancellation of
registration has been submitted by the goods and services tax practitioner
authorised by the registered person, a confirmation shall be sought from the
registered person and the application submitted by the said practitioner shall
be made available to the registered person on the common portal and such
application shall not be proceeded with further until the registered person
gives his consent to the same. (9)
Any
registered person opting to furnish his return through a goods and services tax
practitioner shall- (a)
give
his consent in FORM GST PCT-05 to any goods and services tax practitioner to
prepare and furnish his return; and (b)
before
confirming submission of any statement prepared by the goods and services tax
practitioner, ensure that the facts mentioned in the return are true and
correct. (10)
The
goods and services tax practitioner shall- (a)
prepare
the statements with due diligence; and (b)
affix
his digital signature on the statements prepared by him or electronically
verify using his credentials. (11)
A
goods and services tax practitioner enrolled in any other State or Union
territory shall be treated as enrolled in the State for the purposes specified
in sub-rule (8). (1)
No
person shall be eligible to attend before any authority as a goods and services
tax practitioner in connection with any proceedings under the Act on behalf of
any registered or un-registered person unless he has been enrolled under rule
83. (2)
A
goods and services tax practitioner attending on behalf of a registered or an
unregistered person in any proceedings under the Act before any authority shall
produce before such authority, if required, a copy of the authorisation given
by such person in FORM GST PCT-05. CHAPTER IX PAYMENT OF TAX (1)
The
electronic liability register specified under subsection (7) of section 49
shall be maintained in FORM GST PMT-01 for each person liable to pay tax,
interest, penalty, late fee or any other amount on the common portal and all
amounts payable by him shall be debited to the said register. (2)
The
electronic liability register of the person shall be debited by- (a)
the
amount payable towards tax, interest, late fee or any other amount payable as
per the return furnished by the said person; (b)
the
amount of tax, interest, penalty or any other amount payable as determined by a
proper officer in pursuance of any proceedings under the Act or as ascertained
by the said person; (c)
the
amount of tax and interest payable as a result of mismatch under section 42 or
section 43 or section 50; or (d)
any
amount of interest that may accrue from time to time. (3)
Subject
to the provisions of section 49, payment of every liability by a registered
person as per his return shall be made by debiting the electronic credit ledger
maintained as per rule 86 or the electronic cash ledger maintained as per rule
87 and the electronic liability register shall be credited accordingly. (4)
The
amount deducted under section 51, or the amount collected under section 52, or
the amount payable on reverse charge basis, or the amount payable under section
10, any amount payable towards interest, penalty, fee or any other amount under
the Act shall be paid by debiting the electronic cash ledger maintained as per
rule 87 and the electronic liability register shall be credited accordingly. (5)
Any
amount of demand debited in the electronic liability register shall stand
reduced to the extent of relief given by the appellate authority or Appellate
Tribunal or court and the electronic tax liability register shall be credited
accordingly. (6)
The
amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax,
interest and penalty specified in the show cause notice or demand order and the
electronic liability register shall be credited accordingly. (7)
A
registered person shall, upon noticing any discrepancy in his electronic
liability ledger, communicate the same to the officer exercising jurisdiction
in the matter, through the common portal in FORM GST PMT-04. (1)
The
electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Act on the common
portal and every claim of input tax credit under the Act shall be credited to
the said ledger. (2)
The
electronic credit ledger shall be debited to the extent of discharge of any
liability in accordance with the provisions of section 49. (3)
Where
a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the
amount to the extent of the claim shall be debited in the said ledger. (4)
If
the refund so filed is rejected, either fully or partly, the amount debited
under sub-rule (3), to the extent of rejection, shall be re-credited to the
electronic credit ledger by the proper officer by an order made in FORM GST
PMT-03. (5)
Save
as provided in the provisions of this Chapter, no entry shall be made directly
in the electronic credit ledger under any circumstance. (6)
A
registered person shall, upon noticing any discrepancy in his electronic credit
ledger, communicate the same to the officer exercising jurisdiction in the
matter, through the common portal in FORM GST PMT-04. Explanation.-For the purposes of this rule,
it is hereby clarified that a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal. (1)
The
electronic cash ledger under sub-section (1) of section 49 shall be maintained
in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late
fee or any other amount, on the common portal for crediting the amount
deposited and debiting the payment therefrom towards tax, interest, penalty,
fee or any other amount. (2)
Any
person, or a person on his behalf, shall generate a challan in FORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him
towards tax, interest, penalty, fees or any other amount. (3)
The
deposit under sub-rule (2) shall be made through any of the following modes,
namely:- (i)
Internet
Banking through authorised banks; (ii)
Credit
card or Debit card through the authorised bank; (iii)
National
Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv)
Over
the Counter payment through authorised banks for deposits up to ten thousand
rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up
to ten thousand rupees per challan in case of an Over the Counter payment shall
not apply to deposit to be made by- (a)
Government
Departments or any other deposit to be made by persons as may be notified by
the Commissioner in this behalf; (b)
Proper
officer or any other officer authorised to recover outstanding dues from any
person, whether registered or not, including recovery made through attachment
or sale of movable or immovable properties; (c)
Proper
officer or any other officer authorised for the amounts collected by way of
cash, cheque or demand draft during any investigation or enforcement activity
or any ad hoc deposit: Provided further that the challan in FORM GST
PMT-06 generated at the common portal shall be valid for a period of fifteen
days. Explanation.-For the purposes of this
sub-rule, it is hereby clarified that for making payment of any amount
indicated in the challan, the commission, if any, payable in respect of such
payment shall be borne by the person making such payment. (4)
Any
payment required to be made by a person who is not registered under the Act,
shall be made on the basis of a temporary identification number generated
through the common portal. (5)
Where
the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlement mode from any bank, the mandate form shall be generated along
with the challan on the common portal and the same shall be submitted to the
bank from where the payment is to be made: Provided that the mandate form shall be valid
for a period of fifteen days from the date of generation of challan. (6)
On
successful credit of the amount to the concerned government account maintained
in the authorised bank, a Challan Identification Number shall be generated by
the collecting bank and the same shall be indicated in the challan. (7)
On
receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose
behalf the deposit has been made and the common portal shall make available a
receipt to this effect. (8)
Where
the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or
generated but not communicated to the common portal, the said person may
represent electronically in FORM GST PMT-07 through the common portal to the
bank or electronic gateway through which the deposit was initiated. (9)
Any
amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was
deducted or, as the case may be, collected shall be credited to his electronic
cash ledger in accordance with the provisions of rule 87. (10)
Where
a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger. (11)
If
the refund so claimed is rejected, either fully or partly, the amount debited
under sub-rule (10), to the extent of rejection, shall be credited to the
electronic cash ledger by the proper officer by an order made in FORM GST
PMT-03. (12)
A
registered person shall, upon noticing any discrepancy in his electronic cash
ledger, communicate the same to the officer exercising jurisdiction in the
matter, through the common portal in FORM GST PMT-04. Explanation 1.-The refund shall be deemed to
be rejected if the appeal is finally rejected. Explanation 2.-For the purposes of this rule,
it is hereby clarified that a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal. (1)
A
unique identification number shall be generated at the common portal for each
debit or credit to the electronic cash or credit ledger, as the case may be. (2)
The
unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register. (3)
A
unique identification number shall be generated at the common portal for each
credit in the electronic liability register for reasons other than those
covered under sub-rule (2). CHAPTER X REFUND (1)
Any
person, except the persons covered under notification issued under section 55,
claiming refund of any tax, interest, penalty, fees or any other amount paid by
him, other than refund of integrated tax paid on goods exported out of India,
may file an application electronically in FORM GST RFD-01 through the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner: Provided that any claim for refund relating
to balance in the electronic cash ledger in accordance with the provisions of
sub-section (6) of section 49 may be made through the return furnished for the
relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case
may be: Provided further that in respect of supplies
to a Special Economic Zone unit or a Special Economic Zone developer, the
application for refund shall be filed by the- (a)
supplier
of goods after such goods have been admitted in full in the Special Economic
Zone for authorised operations, as endorsed by the specified officer of the
Zone; (b)
supplier
of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies
regarded as deemed exports, the application shall be filed by the recipient of
deemed export supplies: Provided also that refund of any amount,
after adjusting the tax payable by the applicant out of the advance tax
deposited by him under section 27 at the time of registration, shall be claimed
in the last return required to be furnished by him. (2)
The
application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to
establish that a refund is due to the applicant, namely:- (a)
the
reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in
such refund or reference number of the payment of the amount specified in
subsection (6) of section 107 and sub-section (8) of section 112 claimed as
refund; (b)
a
statement containing the number and date of shipping bills or bills of export
and the number and the date of the relevant export invoices, in a case where
the refund is on account of export of goods; (c)
a
statement containing the number and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward Remittance Certificates, as the case
may be, in a case where the refund is on account of the export of services; (d)
a
statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second
proviso to sub-rule (1) in the case of the supply of goods made to a Special
Economic Zone unit or a Special Economic Zone developer; (e)
a
statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details
of payment, along with the proof thereof, made by the recipient to the supplier
for authorised operations as defined under the Special Economic Zone Act, 2005,
in a case where the refund is on account of supply of services made to a
Special Economic Zone unit or a Special Economic Zone developer; (f)
a
declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by
the supplier of goods or services or both, in a case where the refund is on
account of supply of goods or services made to a Special Economic Zone unit or
a Special Economic Zone developer; (g)
a
statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on
account of deemed exports; (h)
a
statement containing the number and the date of the invoices received and
issued during a tax period in a case where the claim pertains to refund of any
unutilised input tax credit under sub-section (3) of section 54 where the
credit has accumulated on account of the rate of tax on the inputs being higher
than the rate of tax on output supplies, other than nil-rated or fully exempt
supplies; (i)
the
reference number of the final assessment order and a copy of the said order in
a case where the refund arises on account of the finalisation of provisional
assessment; (j)
a
statement showing the details of transactions considered as intra-State supply
but which is subsequently held to be inter-State supply; (k)
a
statement showing the details of the amount of claim on account of excess
payment of tax; (l)
a
declaration to the effect that the incidence of tax, interest or any other
amount claimed as refund has not been passed on to any other person, in a case
where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required
to be furnished in respect of the cases covered under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m)
a
Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant
or a cost accountant to the effect that the incidence of tax, interest or any
other amount claimed as refund has not been passed on to any other person, in a
case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required
to be furnished in respect of cases covered under clause (a) or clause (b) or
clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.-For the purposes of this rule- (i)
in
case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression "invoice" means invoice conforming to the provisions
contained in section 31; (ii)
where
the amount of tax has been recovered from the recipient, it shall be deemed
that the incidence of tax has been passed on to the ultimate consumer. (3)
Where
the application relates to refund of input tax credit, the electronic credit
ledger shall be debited by the applicant by an amount equal to the refund so
claimed. (4)
In
the case of zero-rated supply of goods or services or both without payment of
tax under bond or letter of undertaking in accordance with the provisions of
sub-section (3) of section 16 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), refund of input tax credit shall be granted as per the
following formula- Refund Amount =e (Turnover of zero-rated
supply of goods + Turnover of zero-rated supply of services) x Net ITC
öAdjusted Total Turnover Where,- (A)
"Refund
amount" means the maximum refund that is admissible; (B)
"Net
ITC" means input tax credit availed on inputs and input services during
the relevant period; (C)
"Turnover
of zero-rated supply of goods" means the value of zero-rated supply of
goods made during the relevant period without payment of tax under bond or
letter of undertaking; (D)
"Turnover
of zero-rated supply of services" means the value of zero-rated supply of
services made without payment of tax under bond or letter of undertaking,
calculated in the following manner, namely:- (E)
Zero-rated
supply of services is the aggregate of the payments received during the
relevant period for zero-rated supply of services and zero-rated supply of
services where supply has been completed for which payment had been received in
advance in any period prior to the relevant period reduced by advances received
for zero-rated supply of services for which the supply of services has not been
completed during the relevant period; (F)
"Adjusted
Total turnover" means the turnover in a State or a Union territory, as defined
under sub-section (112) of section 2, excluding the value of exempt supplies
other than zero-rated supplies, during the relevant period; (G)
"Relevant
period" means the period for which the claim has been filed. (5)
In
the case of refund on account of inverted duty structure, refund of input tax
credit shall be granted as per the following formula- Maximum Refund Amount = {(Turnover of
inverted rated supply of goods) x Net ITC ö Adjusted Total Turnover}-tax
payable on such inverted rated supply of goods Explanation.-For the purposes of this sub
rule, the expressions "Net ITC" and "Adjusted Total
turnover" shall have the same meanings as assigned to them in sub-rule
(4). (1)
Where
the application relates to a claim for refund from the electronic cash ledger,
an acknowledgement in FORM GST RFD-02 shall be made available to the applicant
through the common portal electronically, clearly indicating the date of filing
of the claim for refund and the time period specified in sub-section (7) of
section 54 shall be counted from such date of filing. (2)
The
application for refund, other than claim for refund from electronic cash
ledger, shall be forwarded to the proper officer who shall, within a period of
fifteen days of filing of the said application, scrutinize the application for
its completeness and where the application is found to be complete in terms of
sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02
shall be made available to the applicant through the common portal
electronically, clearly indicating the date of filing of the claim for refund
and the time period specified in sub-section (7) of section 54 shall be counted
from such date of filing. (3)
Where
any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after
rectification of such deficiencies. (4)
Where
deficiencies have been communicated in FORM GST RFD-03 under the Central Goods
and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under
sub-rule (3). (1)
The
provisional refund in accordance with the provisions of sub-section (6) of
section 54 shall be granted subject to the condition that the person claiming
refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any
offence under the Act or under an existing law where the amount of tax evaded
exceeds two hundred and fifty lakh rupees. (2)
The
proper officer, after scrutiny of the claim and the evidence submitted in
support thereof and on being prima facie satisfied that the amount claimed as
refund under sub-rule (1) is due to the applicant in accordance with the
provisions of sub-section (6) of section 54, shall make an order in FORM GST
RFD-04, sanctioning the amount of refund due to the said applicant on a provisional
basis within a period not exceeding seven days from the date of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3)
The
proper officer shall issue a payment advice in FORM GST RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to
any of the bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund. (1)
Where,
upon examination of the application, the proper officer is satisfied that a
refund under sub-section (5) of section 54 is due and payable to the applicant,
he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to
which the applicant is entitled, mentioning therein the amount, if any,
refunded to him on a provisional basis under sub-section (6) of section 54,
amount adjusted against any outstanding demand under the Act or under any
existing law and the balance amount refundable: Provided that in cases where the amount of
refund is completely adjusted against any outstanding demand under the Act or
under any existing law, an order giving details of the adjustment shall be
issued in Part A of FORM GST RFD-07. (2)
Where
the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as
the case may be, sub-section (11) of section 54, he shall pass an order in Part
B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3)
Where
the proper officer is satisfied, for reasons to be recorded in writing, that
the whole or any part of the amount claimed as refund is not admissible or is
not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the
applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period
of fifteen days of the receipt of such notice and after considering the reply,
make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or
part, or rejecting the said refund claim and the said order shall be made
available to the applicant electronically and the provisions of sub-rule (1)
shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall
be rejected without giving the applicant an opportunity of being heard. (4)
Where
the proper officer is satisfied that the amount refundable under sub-rule (1)
or sub-rule (2) is payable to the applicant under sub-section (8) of section
54, he shall make an order in FORM GST RFD-06 and issue a payment advice in
FORM GST RFD-05 for the amount of refund and the same shall be electronically
credited to any of the bank accounts of the applicant mentioned in his
registration particulars and as specified in the application for refund. (5)
Where
the proper officer is satisfied that the amount refundable under sub-rule (1)
or sub-rule (2) is not payable to the applicant under sub-section (8) of
section 54, he shall make an order in FORM GST RFD-06 and issue an advice in
FORM GST RFD-05, for the amount of refund to be credited to the Consumer
Welfare Fund. (1)
Where
any deficiencies have been communicated under sub-rule (3) of rule 90, the
amount debited under sub-rule (3) of rule 89 shall be re-credited to the
electronic credit ledger. (2)
Where
any amount claimed as refund is rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection, shall be re-credited to the
electronic credit ledger by an order made in FORM GST PMT-03. Explanation.-For the purposes of this rule, a
refund shall be deemed to be rejected, if the appeal is finally rejected or if
the claimant gives an undertaking in writing to the proper officer that he
shall not file an appeal. Where any interest is due and payable to the
applicant under section 56, the proper officer shall make an order along with a
payment advice in FORM GST RFD-05, specifying therein the amount of refund
which is delayed, the period of delay for which interest is payable and the
amount of interest payable, and such amount of interest shall be electronically
credited to any of the bank accounts of the applicant mentioned in his
registration particulars and as specified in the application for refund. (1)
Any
person eligible to claim refund of tax paid by him on his inward supplies as
per notification issued section 55 shall apply for refund in FORM GST RFD-10
once in every quarter, electronically on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, along with a
statement of the inward supplies of goods or services or both in FORM GSTR-11,
prepared on the basis of the statement of the outward supplies furnished by the
corresponding suppliers in FORM GSTR-1. (2)
An
acknowledgement for the receipt of the application for refund shall be issued
in FORM GST RFD-02. (3)
The
refund of tax paid by the applicant shall be available if- (a)
the
inward supplies of goods or services or both were received from a registered
person against a tax invoice and the price of the supply covered under a single
tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b)
name
and Goods and Services Tax Identification Number or Unique Identity Number of
the applicant is mentioned in the tax invoice; and (c)
such
other restrictions or conditions as may be specified in the notification are
satisfied. (4)
The
provisions of rule 92 shall, mutatis mutandis, apply for the sanction and
payment of refund under this rule. (5)
Where
an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the
provisions of this Chapter, such treaty or international agreement shall
prevail. (1)
The
shipping bill filed by an exporter shall be deemed to be an application for
refund of integrated tax paid on the goods exported out of India and such application
shall be deemed to have been filed only when:- (a)
the
person in charge of the conveyance carrying the export goods duly files an
export manifest or an export report covering the number and the date of
shipping bills or bills of export; and (b)
the
applicant has furnished a valid return in FORM GSTR-3; (2)
The
details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the common portal to the system designated by the
Customs and the said system shall electronically transmit to the common portal,
a confirmation that the goods covered by the said invoices have been exported
out of India. (3)
Upon
the receipt of the information regarding the furnishing of a valid return in
FORM GSTR-3 from the common portal, the system designated by the Customs shall
process the claim for refund and an amount equal to the integrated tax paid in
respect of each shipping bill or bill of export shall be electronically
credited to the bank account of the applicant mentioned in his registration particulars
and as intimated to the Customs authorities. (4)
The
claim for refund shall be withheld where,- (a)
a
request has been received from the jurisdictional Commissioner of central tax,
State tax or Union territory tax to withhold the payment of refund due to the
person claiming refund in accordance with the provisions of sub-section (10) or
sub-section (11) of section 54; or (b)
the
proper officer of Customs determines that the goods were exported in violation
of the provisions of the Customs Act, 1962. (5)
Where
refund is withheld in accordance with the provisions of clause (a) of sub-rule
(4), the proper officer of integrated tax at the Customs station shall intimate
the applicant and the jurisdictional Commissioner of central tax, State tax or
Union territory tax, as the case may be, and a copy of such intimation shall be
transmitted to the common portal. (6)
Upon
transmission of the intimation under sub-rule (5), the proper officer of
central tax or State tax or Union territory tax, as the case may be, shall pass
an order in Part B of FORM GST RFD-07. (7)
Where
the applicant becomes entitled to refund of the amount withheld under clause
(a) of sub-rule (4), the concerned jurisdictional officer of central tax, State
tax or Union territory tax, as the case may be, shall proceed to refund the
amount after passing an order in FORM GST RFD-06. (8)
The
Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in
this behalf and where such refund is paid to the Government of Bhutan, the
exporter shall not be paid any refund of the integrated tax. (1)
All
credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule
92. (2)
Any
amount, having been credited to the Fund, ordered or directed as payable to any
claimant by orders of the proper officer, appellate authority or Appellate
Tribunal or court, shall be paid from the Fund. (3)
Any
utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and
crediting the account to which the amount is transferred for utilisation. (4)
The
Government shall, by an order, constitute a Standing Committee with a Chairman,
a Vice-Chairman, a Member Secretary and such other Members as it may deem fit
and the Committee shall make recommendations for proper utilisation of the
money credited to the Consumer Welfare Fund for welfare of the consumers. (5)
The
Committee shall meet as and when necessary, but not less than once in three
months. (6)
Any
agency or organisation engaged in consumer welfare activities for a period of
three years registered under the provisions of the Companies Act, 2013 (18 of
2013) or under any other law for the time being in force, including village or
mandal or samiti level cooperatives of consumers especially Women, Scheduled
Castes and Scheduled Tribes, or any industry as defined in the Industrial
Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards
to be engaged for a period of five years in viable and useful research activity
which has made, or is likely to make, significant contribution in formulation
of standard mark of the products of mass consumption, the Central Government or
the State Government may make an application for a grant from the Consumer
Welfare Fund: Provided that a consumer may make application
for reimbursement of legal expenses incurred by him as a complainant in a
consumer dispute, after its final adjudication. (7)
All
applications for grant from the Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the Committee shall not consider an
application, unless it has been inquired into in material details and
recommended for consideration accordingly, by the Member Secretary. (8)
The
Committee shall have powers- (a)
to
require any applicant to produce before it, or before a duly authorised Officer
of the Government such books, accounts, documents, instruments, or commodities
in custody and control of the applicant, as may be necessary for proper
evaluation of the application; (b)
to
require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried
on, to a duly authorised officer of the Central Government or, as the case may
be, State Government; (c)
to
get the accounts of the applicants audited, for ensuring proper utilisation of
the grant; (d)
to
require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the Act; (e)
to
recover any sum due from any applicant in accordance with the provisions of the
Act; (f)
to
require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant; (g)
to
reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars; (h)
to
recommend minimum financial assistance, by way of grant to an applicant, having
regard to his financial status, and importance and utility of nature of
activity under pursuit, after ensuring that the financial assistance provided
shall not be misutilised; (i)
to
identify beneficial and safe sectors, where investments out of Consumer Welfare
Fund may be made and make recommendations, accordingly; (j)
to
relax the conditions required for the period of engagement in consumer welfare
activities of an applicant; (k)
to
make guidelines for the management, administration and audit of the Consumer Welfare
Fund. (9)
The
Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax Council, the broad guidelines for
considering the projects or proposals for the purpose of incurring expenditure
from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT (1)
Every
registered person requesting for payment of tax on a provisional basis in
accordance with the provisions of sub-section (1) of section 60 shall furnish
an application along with the documents in support of his request,
electronically in FORM GST ASMT-01 on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner. (2)
The
proper officer may, on receipt of the application under sub-rule (1), issue a
notice in FORM GST ASMT-02 requiring the registered person to furnish
additional information or documents in support of his request and the applicant
shall file a reply to the notice in FORM GST ASMT-03, and may appear in person
before the said officer if he so desires. (3)
The
proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of
tax on a provisional basis indicating the value or the rate or both on the
basis of which the assessment is to be allowed on a provisional basis and the
amount for which the bond is to be executed and security to be furnished not
exceeding twenty five per cent of the amount covered under the bond. (4)
The
registered person shall execute a bond in accordance with the provisions of
subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the
form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper
officer under the Central Goods and Services Tax Act or Integrated Goods and
Services Tax Act shall be deemed to be a bond furnished under the provisions of
the Act and the rules made thereunder. Explanation.-For the purposes of this rule,
the expression "amount" shall include the amount of integrated tax,
central tax, State tax or Union territory tax and cess payable in respect of
the transaction. (5)
The
proper officer shall issue a notice in FORM GST ASMT-06, calling for
information and records required for finalization of assessment under
sub-section (3) of section 60 and shall issue a final assessment order,
specifying the amount payable by the registered person or the amount
refundable, if any, in FORM GST ASMT-07. (6)
The
applicant may file an application in FORM GST ASMT-08 for the release of the
security furnished under sub-rule (4) after issue of the order under sub-rule
(5). (7)
The
proper officer shall release the security furnished under sub-rule (4), after
ensuring that the applicant has paid the amount specified in sub-rule (5) and
issue an order in FORM GST ASMT-09 within a period of seven working days from
the date of the receipt of the application under sub-rule (6). (1)
Where
any return furnished by a registered person is selected for scrutiny, the
proper officer shall scrutinize the same in accordance with the provisions of
section 61 with reference to the information available with him, and in case of
any discrepancy, he shall issue a notice to the said person in FORM GST
ASMT-10, informing him of such discrepancy and seeking his explanation thereto
within such time, not exceeding thirty days from the date of service of the
notice or such further period as may be permitted by him and also, where
possible, quantifying the amount of tax, interest and any other amount payable
in relation to such discrepancy. (2)
The
registered person may accept the discrepancy mentioned in the notice issued
under sub-rule (1), and pay the tax, interest and any other amount arising from
such discrepancy and inform the same or furnish an explanation for the
discrepancy in FORM GST ASMT-11 to the proper officer. (3)
Where
the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform
him accordingly in FORM GST ASMT-12. (1)
The
order of assessment made under sub-section (1) of section 62 shall be issued in
FORM GST ASMT-13. (2)
The
proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which
the assessment is proposed to be made on best judgment basis and after allowing
a time of fifteen days to such person to furnish his reply, if any, pass an
order in FORM GST ASMT-15. (3)
The
order of summary assessment under sub-section (1) of section 64 shall be issued
in FORM GST ASMT-16. (4)
The
person referred to in sub-section (2) of section 64 may file an application for
withdrawal of the summary assessment order in FORM GST ASMT-17. (5)
The
order of withdrawal or, as the case may be, rejection of the application under
subsection (2) of section 64 shall be issued in FORM GST ASMT-18. (1)
The
period of audit to be conducted under sub-section (1) of section 65 shall be a
financial year or multiples thereof. (2)
Where
it is decided to undertake the audit of a registered person in accordance with
the provisions of section 65, the proper officer shall issue a notice in FORM
GST ADT-01 in accordance with the provisions of sub-section (3) of the said
section. (3)
The
proper officer authorised to conduct audit of the records and the books of
account of the registered person shall, with the assistance of the team of
officers and officials accompanying him, verify the documents on the basis of
which the books of account are maintained and the returns and statements
furnished under the provisions of the Act and the rules made thereunder, the
correctness of the turnover, exemptions and deductions claimed, the rate of tax
applied in respect of the supply of goods or services or both, the input tax
credit availed and utilised, refund claimed, and other relevant issues and
record the observations in his audit notes. (4)
The
proper officer may inform the registered person of the discrepancies noticed,
if any, as observed in the audit and the said person may file his reply and the
proper officer shall finalise the findings of the audit after due consideration
of the reply furnished. (5)
On
conclusion of the audit, the proper officer shall inform the findings of audit
to the registered person in accordance with the provisions of sub-section (6)
of section 65 in FORM GST ADT-02. (1)
Where
special audit is required to be conducted in accordance with the provisions of
section 66, the officer referred to in the said section shall issue a direction
in FORM GST ADT-03 to the registered person to get his records audited by a
chartered accountant or a cost accountant specified in the said direction. (2)
On
conclusion of the special audit, the registered person shall be informed of the
findings of the special audit in FORM GST ADT-04. CHAPTER XII ADVANCE RULING The Central Government and the State
Government shall appoint officer of the rank of Joint Commissioner as member of
the Authority for Advance Ruling. (1)
An
application for obtaining an advance ruling under sub-section (1) of section 97
shall be made on the common portal in FORM GST ARA-01 and shall be accompanied
by a fee of five thousand rupees, to be deposited in the manner specified in
section 49. (2)
The
application referred to in sub-rule (1), the verification contained therein and
all the relevant documents accompanying such application shall be signed in the
manner specified in rule 26. A copy of the advance ruling shall be
certified to be a true copy of its original by any member of the Authority for
Advance Ruling. (1)
An
appeal against the advance ruling issued under sub-section (6) of section 98
shall be made by an applicant on the common portal in FORM GST ARA-02 and shall
be accompanied by a fee of ten thousand rupees to be deposited in the manner
specified in section 49. (2)
An
appeal against the advance ruling issued under sub-section (6) of section 98
shall be made by the concerned officer or the jurisdictional officer referred
to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be
payable by the said officer for filing the appeal. (3)
The
appeal referred to in sub-rule (1) or sub-rule (2), the verification contained
therein and all the relevant documents accompanying such appeal shall be
signed,- (a)
in
the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and (b)
in
the case of an applicant, in the manner specified in rule 26. A copy of the advance ruling pronounced by
the Appellate Authority for Advance Ruling and duly signed by the Members shall
be sent to- (a)
the
applicant and the appellant; (b)
the
concerned officer of central tax and State or Union territory tax; (c)
the
jurisdictional officer of central tax and State or Union territory tax; and (d)
the
Authority, in accordance with the provisions of sub-section (4) of section 101
of the Act. CHAPTER XIII APPEALS AND REVISION (1)
An
appeal to the Appellate Authority under sub-section (1) of section 107 shall be
filed in FORM GST APL-01, along with the relevant documents, either
electronically or otherwise as may be notified by the Commissioner, and a
provisional acknowledgement shall be issued to the appellant immediately. (2)
The
grounds of appeal and the form of verification as contained in FORM GST APL-01
shall be signed in the manner specified in rule 26. (3)
A
certified copy of the decision or order appealed against shall be submitted
within seven days of filing the appeal under sub-rule (1) and a final
acknowledgement, indicating appeal number shall be issued thereafter in FORM
GST APL-02 by the Appellate Authority or an officer authorised by him in this
behalf: Provided that where the certified copy of the
decision or order is submitted within seven days from the date of filing the
FORM GST APL-01, the date of filing of the appeal shall be the date of the issue
of the provisional acknowledgement and where the said copy is submitted after
seven days, the date of filing of the appeal shall be the date of the
submission of such copy. Explanation.-For the provisions of this rule,
the appeal shall be treated as filed only when the final acknowledgement,
indicating the appeal number, is issued. (1)
An
application to the Appellate Authority under sub-section (2) of section 107
shall be made in FORM GST APL-03, along with the relevant documents, either
electronically or otherwise as may be notified by the Commissioner. (2)
A
certified copy of the decision or order appealed against shall be submitted
within seven days of the filing the application under sub-rule (1) and an appeal
number shall be generated by the Appellate Authority or an officer authorised
by him in this behalf. (1)
An
appeal to the Appellate Tribunal under subsection (1) of section 112 shall be
filed along with the relevant documents either electronically or otherwise as
may be notified by the Registrar, in FORM GST APL-05, on the common portal and
a provisional acknowledgement shall be issued to the appellant immediately. (2)
A
memorandum of cross-objections to the Appellate Tribunal under sub-section (5)
of section 112 shall be filed either electronically or otherwise as may be
notified by the Registrar, in FORM GST APL-06. (3)
The
appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26. (4)
A
certified copy of the decision or order appealed against along with fees as
specified in sub-rule (5) shall be submitted to the Registrar within seven days
of the filing of the appeal under sub-rule (1) and a final acknowledgement,
indicating the appeal number shall be issued thereafter in FORM GST APL-02 by
the Registrar: Provided that where the certified copy of the
decision or order is submitted within seven days from the date of filing the
FORM GST APL-05, the date of filing of the appeal shall be the date of the
issue of the provisional acknowledgement and where the said copy is submitted
after seven days, the date of filing of the appeal shall be the date of the
submission of such copy. Explanation.-For the purposes of this rule,
the appeal shall be treated as filed only when the final acknowledgement
indicating the appeal number is issued. (5)
The
fees for filing of appeal or restoration of appeal shall be one thousand rupees
for every one lakh rupees of tax or input tax credit involved or the difference
in tax or input tax credit involved or the amount of fine, fee or penalty
determined in the order appealed against, subject to a maximum of twenty five
thousand rupees. (6)
There
shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112. (1)
An
application to the Appellate Tribunal under sub-section (3) of section 112
shall be made electronically or otherwise, in FORM GST APL-07, along with the
relevant documents on the common portal. (2)
A
certified copy of the decision or order appealed against shall be submitted
within seven days of filing the application under sub-rule (1) and an appeal
number shall be generated by the Registrar. (1)
The
appellant shall not be allowed to produce before the Appellate Authority or the
Appellate Tribunal any evidence, whether oral or documentary, other than the
evidence produced by him during the course of the proceedings before the
adjudicating authority or, as the case may be, the Appellate Authority except
in the following circumstances, namely:- (a)
where
the adjudicating authority or, as the case may be, the Appellate Authority has
refused to admit evidence which ought to have been admitted; or (b)
where
the appellant was prevented by sufficient cause from producing the evidence
which he was called upon to produce by the adjudicating authority or, as the
case may be, the Appellate Authority; or (c)
where
the appellant was prevented by sufficient cause from producing before the
adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or (d)
where
the adjudicating authority or, as the case may be, the Appellate Authority has
made the order appealed against without giving sufficient opportunity to the
appellant to adduce evidence relevant to any ground of appeal. (2)
No
evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
the Appellate Tribunal records in writing the reasons for its admission. (3)
The
Appellate Authority or the Appellate Tribunal shall not take any evidence
produced under sub-rule (1) unless the adjudicating authority or an officer
authorised in this behalf by the said authority has been allowed a reasonable
opportunity- (a)
to
examine the evidence or document or to cross-examine any witness produced by
the appellant; or (b)
to
produce any evidence or any witness in rebuttal of the evidence produced by the
appellant under sub-rule (1). (4)
Nothing
contained in this rule shall affect the power of the Appellate Authority or the
Appellate Tribunal to direct the production of any document, or the examination
of any witness, to enable it to dispose of the appeal. (1)
The
Appellate Authority shall, along with its order under sub-section (11) of
section 107, issue a summary of the order in FORM GST APL-04 clearly indicating
the final amount of demand confirmed. (2)
The
jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal. (1)
An
appeal to the High Court under sub-section (1) of section 117 shall be filed in
FORM GST APL-08. (2)
The
grounds of appeal and the form of verification as contained in FORM GST APL-08
shall be signed in the manner specified in rule 26. The jurisdictional officer shall issue a
statement in FORM GST APL-04 clearly indicating the final amount of demand
confirmed by the High Court or, as the case may be, the Supreme Court. Where an authorised representative, other
than those referred to in clause (b) or clause (c) of subsection (2) of section
116 is found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the Commissioner may, after
providing him an opportunity of being heard, disqualify him from appearing as
an authorised representative. CHAPTER XIV TRANSITIONAL
PROVISIONS (1)
Every
registered person entitled to take credit of input tax under section 140 shall,
within ninety days of the appointed day, submit a declaration electronically in
FORM GST TRAN-1, duly signed, on the common portal specifying therein,
separately, the amount of input tax credit to which he is entitled under the
provisions of the said section: Provided that the Commissioner may, on the
recommendations of the Council, extend the period of ninety days by a further
period not exceeding ninety days. Provided further that in the case of a claim
under sub-section (1) of section 140, the application shall specify separately- (i)
the
value of claims under section 3, sub-section (3) of section 5, sections 6 and
6A, and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by
the applicant and (ii)
the
serial number and value of declarations in Forms C and/or F and Certificates,
in Forms E and/or H or Form I specified in rule 12 of the Central Sales Tax
(Registration and Turnover) Rules, 1957 submitted by the applicant in support
of the claims referred to in sub-clause (i) above. (2)
Every
declaration under sub-rule (1) shall- (a)
in
the case of a claim under sub-section (2) of section 140, specify separately
the following particulars in respect of every item of capital goods as on the
appointed day- (i)
the
amount of tax or duty availed or utilized by way of input tax credit under each
of the existing laws till the appointed day; and (ii)
the
amount of tax or duty yet to be availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; (b)
in
the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
subsection (6) or sub-section (8) of section 140, specify separately the
details of stock held on the appointed day; (c)
in
the case of a claim under sub-section (5) of section 140, furnish the following
details, namely: (i)
the
name of the supplier, serial number and date of issue of the invoice by the
supplier or any document on the basis of which credit of input tax was
admissible under the existing law; (ii)
the
description and value of the goods or services; (iii)
the
quantity in case of goods and the unit or unit quantity code thereof; (iv)
the
amount of eligible taxes and duties or, as the case may be, the value added tax
or entry tax charged by the supplier in respect of the goods or services; and (v)
the
date on which the receipt of goods or services is entered in the books of
account of the recipient. (3)
The
amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM
GST PMT-2 on the common portal. (4)
(a)
(i) A registered person who was not liable to be registered under the existing
law or who was engaged in the sale of exempted goods under the existing law but
which are liable to tax under the Act and rules made thereunder shall, in
accordance with the proviso to subsection (3) of section 140, be allowed to
avail of input tax credit in respect of inputs held in stock and inputs
contained in semi-finished or finished goods held in stock on the appointed day
in respect of which he is not in possession of any document evidencing payment
of value added tax/entry tax. (ii) The input tax credit referred to in
sub-clause (i) shall be allowed at the rate of sixty per cent on such goods
which attract state tax at the rate of nine per cent or more and forty per cent
for other goods of the state tax applicable on supply of such goods after the
appointed date and shall be credited after the state tax payable on such supply
has been paid: Provided that where integrated tax is paid on
such goods, the amount of credit shall be allowed at the rate of thirty per
cent and twenty per cent respectively of the said tax; (iii) The scheme shall be available for six tax
periods from the appointed date. (b) The credit of state tax shall be availed
subject to satisfying the following conditions, namely:- (i)
such
goods were not exempt and eligible for claiming input tax credit under value
added tax/entry tax. (ii)
the
document for procurement of such goods is available with the registered person; (iii)
the
registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule
(2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax
periods during which the scheme is in operation indicating therein, the details
of supplies of such goods effected during the tax period; (iv)
the
amount of credit allowed shall be credited to the electronic credit ledger of
the applicant maintained in FORM GST PMT-2 on the common portal; and (v)
the
stock of goods on which the credit is availed is so stored that it can be
easily identified by the registered person. Every person to whom the provision of clause
(c) of sub-section (10) of section 142 applies, shall within a period of ninety
days of the appointed day, submit a declaration electronically in FORM GST
TRAN-1 furnishing the proportion of supply on which Value Added Tax or service
tax has been paid before the appointed day but the supply is made after the
appointed day, and the Input Tax Credit admissible thereon. Every person to whom the provisions of
section 141 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of
the inputs, semi-finished goods or finished goods, as applicable, held by him
on the appointed day. Every person having sent goods on approval
under the existing law and to whom sub-section (11) of section 142 applies
shall, within ninety days of the appointed day, submit details of such goods
sent on approval in FORM GST TRAN-1. The amount credited under sub-rule (3) of
rule 117 may be verified and proceedings under section 73 or, as the case may
be, section 74 shall be initiated in respect of any credit wrongly availed,
whether wholly or partly. CHAPTER XV ANTI-PROFITEERING The Authority shall consist of,- (a)
a
Chairman who holds or has held a post equivalent in rank to a Secretary to the
Government of India; and (b)
four
Technical Members who are or have been Commissioners of State tax or central
tax or have held an equivalent post under the existing law, to be nominated by
the Council. (1)
The
Council may constitute a Standing Committee on Anti-profiteering which shall
consist of such officers of the State Government and Central Government as may
be nominated by it . (2)
A
State level Screening Committee shall be constituted in the State by the State
Government which shall consist of- (a)
one
officer of the State Government, to be nominated by the Commissioner, and (b)
one
officer of the Central Government, to be nominated by the Chief Commissioner. (1)
The
Chairman and Members of the Authority shall be appointed by the Central
Government on the recommendations of a Selection Committee to be constituted
for the purpose by the Council. (2)
The
Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer
holding posts carrying the same pay: Provided that where a retired officer is
selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000
reduced by the amount of pension. (3)
The
Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are admissible to a Government of India
officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is
selected as a Technical Member, he shall be paid a monthly salary of Rs.
2,05,400 reduced by the amount of pension. (4)
The
Chairman shall hold office for a term of two years from the date on which he
enters upon his office, or until he attains the age of sixty-five years,
whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as
the Chairman, if he has attained the age of sixty-two years. (5)
The
Technical Member of the Authority shall hold office for a term of two years
from the date on which he enters upon his office, or until he attains the age
of sixty-five years, whichever is earlier and shall be eligible for
reappointment: Provided that person shall not be selected as
a Technical Member if he has attained the age of sixty-two years. The Additional Director General of Safeguards
under the Board shall be the Secretary to the Authority. The Authority may determine the methodology
and procedure for determination as to whether the reduction in rate of tax on
the supply of goods or services or the benefit of input tax credit has been
passed on by the registered person to the recipient by way of commensurate
reduction in prices. It shall be the duty of the Authority,- (i)
to
determine whether any reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the
recipient by way of commensurate reduction in prices; (ii)
to
identify the registered person who has not passed on the benefit of reduction
in rate of tax on supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices; (iii)
to
order, (a)
reduction
in prices; (b)
return
to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen
per cent. from the date of collection of higher amount till the date of return
of such amount or recovery of the amount not returned, as the case may be, in
case the eligible person does not claim return of the amount or is not
identifiable, and depositing the same in the Fund referred to in section 57; (c)
imposition
of penalty as specified in the Act; and (d)
cancellation
of registration under the Act. (1)
The
Standing Committee shall, within a period of two months from the date of
receipt of a written application, in such form and manner as may be specified
by it, from an interested party or from a Commissioner or any other person,
examine the accuracy and adequacy of the evidence provided in the application
to determine whether there is prima-facie evidence to support the claim of the
applicant that the benefit of reduction in rate of tax on any supply of goods
or services or the benefit of input tax credit has not been passed on to the
recipient by way of commensurate reduction in prices. (2)
All
applications from interested parties on issues of local nature shall first be
examined by the State level Screening Committee and the Screening Committee
shall, upon being satisfied that the supplier has contravened the provisions of
section 171, forward the application with its recommendations to the Standing
Committee for further action. (1)
Where
the Standing Committee is satisfied that there is a prima-facie evidence to
show that the supplier has not passed on the benefit of reduction in rate of
tax on the supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices, it shall refer the
matter to Director General of Safeguards for a detailed investigation. (2)
The
Director General of Safeguards shall conduct investigation and collect evidence
necessary to determine whether the benefit of reduction in rate of tax on any
supply of goods or services or the benefit of the input tax credit has been
passed on to the recipient by way of commensurate reduction in prices. (3)
The
Director General of Safeguards shall, before initiation of investigation, issue
a notice to the interested parties containing, inter alia, information on the
following, namely:- (a)
the
description of the goods or services in respect of which the proceedings have
been initiated; (b)
summary
of statement of facts on which the allegations are based; and (c)
the
time limit allowed to the interested parties and other persons who may have
information related to the proceedings for furnishing their reply. (4)
The
Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter. (5)
The
Director General of Safeguards shall make available the evidence presented to
it by one interested party to the other interested parties, participating in
the proceedings. (6)
The
Director General of Safeguards shall complete the investigation within a period
of three months of receipt of reference from the Standing Committee or within
such extended period not exceeding a further period of three months for reasons
to be recorded in writing as allowed by the Standing Committee and, upon
completion of the investigation, furnish to the Authority a report of its
findings, along with the relevant records. (1)
Notwithstanding
anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of
rule 133, the provisions of section 11 of the Right to Information Act, 2005
(22 of 2005), shall apply mutatis mutandis to the disclosure of any information
which is provided on a confidential basis. (2)
The
Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the
opinion of the party providing such information, the said information cannot be
summarised, such party may submit to the Director General of Safeguards a
statement of reasons as to why summarisation is not possible. Where the Director General of Safeguards
deems fit, he may seek opinion of any other agency or statutory authorities in
discharge of his duties. (1)
The
Director General of Safeguards, or an officer authorised by him in this behalf,
shall be deemed to be the proper officer to exercise power to summon any person
whose attendance he considers necessary either to give evidence or to produce a
document or any other thing under section 70 and shall have power in any
inquiry in the same manner, as provided in the case of a civil court under the
provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2)
Every
such inquiry referred to in sub-rule (1) shall be deemed to be a judicial
proceedings within the meaning of sections 193 and 228 of the Indian Penal Code
(45 of 1860). (1)
The
Authority shall, within a period of three months from the date of receipt of
the report from the Director General of Safeguards determine whether a
registered person has passed on the benefit of reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit to the recipient
by way of commensurate reduction in prices. (2)
An
opportunity of hearing shall be granted to the interested parties by the
Authority where any request is received in writing from such interested
parties. (3)
Where
the Authority determines that a registered person has not passed on the benefit
of reduction in rate of tax on the supply of goods or services or the benefit
of input tax credit to the recipient by way of commensurate reduction in
prices, the Authority may order- (a)
reduction
in prices; (b)
return
to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen
per cent. from the date of collection of higher amount till the date of return
of such amount or recovery of the amount including interest not returned, as
the case may be, in case the eligible person does not claim return of the
amount or is not identifiable, and depositing the same in the Fund referred to
in section 57; (c)
imposition
of penalty as specified under the Act; and (d)
cancellation
of registration under the Act. If the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of
the majority. Any order passed by the Authority under these
rules shall be immediately complied with by the registered person failing which
action shall be initiated to recover the amount in accordance with the
provisions of the Telangana Goods and Services Tax Act. The Authority may require any authority of
central tax, State tax or Union territory tax to monitor implementation of the
order passed by it. The Authority shall cease to exist after the
expiry of two years from the date on which the Chairman enters upon his office
unless the Council recommends otherwise. Explanation.-For the purposes of this
Chapter, (a)
"Authority"
means the National Anti-profiteering Authority constituted under rule 122; (b)
"Committee"
means the Standing Committee on Anti-profiteering constituted by the Council in
terms of sub-rule (1) of rule 123 of these rules; (c)
"interested
party" includes- a.
suppliers
of goods or services under the proceedings; and b.
recipients
of goods or services under the proceedings; (d)
"Screening
Committee" means the State level Screening Committee constituted in terms
of sub-rule (2) of rule 123 of these rules. CHAPTER XVI E-WAY RULES Till such time as an E-way bill system is
developed and approved by the Council, the Government may, by notification,
specify the documents that the person in charge of a conveyance carrying any
consignment of goods shall carry while the goods are in movement or in transit
storage.TELANGANA GOODS AND SERVICE TAX
RULES, 2017
PREAMBLE