TMI BlogThe Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... letters IGST and CGST , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; ( ii ) in rule 96, ( a ) in sub-rule ( 1 ), in clause (b), and ( b ) in sub-rule ( 3 ), after the words, figures and letters FORM GSTR 3 , the words and figures or FORM GSTR-3B , as the case may be; shall be inserted; ( iii ) after rule 96, the following rule shall be inserted, namely :- 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- ( 1 ) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section ( 1 ) of section 50 within a period of - ( a ) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or ( b ) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. ( 2 ) Where any goods, documents, books or things are liable for seizure under sub-section ( 2 ) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02 . ( 3 ) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. ( 4 ) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 or sub-section ( 1 ) of section 74 or subsection ( 2 ) of section 76, a summary thereof electronically in FORM GST DRC-01 , ( b ) statement under sub-section ( 3 ) of section 73 or sub-section ( 3 ) of section 74, a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable. ( 2 ) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section ( 5 ) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section ( 5 ) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC 04 . ( 3 ) Where the person chargeable with tax makes payment of tax and interest under sub-section ( 8 ) of section 73 or, as the case may be, tax, interest and penalty under sub-section ( 8 ) of section 74 within thirty days of the service of a notice under sub-rule ( 1 ), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be sold and the purpose of sale. ( 3 ) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule ( 2 ) : Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. ( 4 ) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. ( 5 ) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. ( 6 ) Where the defaulter pays the amount under recovery, including any expenses inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. ( 3 ) Where the property subject to the attachment or distraint under sub-rule ( 1 ) is- ( a ) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale ; ( b ) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. ( 4 ) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. ( 5 ) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. ( 12 ) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder : Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. ( 13 ) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. ( 14 ) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ( 1 ), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- ( 1 ) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al officer about the financial ability of the taxable person to pay the said amount. ( 2 ) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. ( 3 ) The facility referred to in sub-rule (2) shall not be allowed where- ( a ) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; ( b ) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; ( c ) the amount for which instalment facility is sought is less than twenty five thousand rupees. 159. Provisional attachme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , either before or after the institution of prosecution, make an application under sub-section ( 1 ) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. ( 2 ) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. ( 3 ) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02 , on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. ( 4 ) The application shall not be decided under sub-rule ( 3 ) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. ( 5 ) The application shall not be allowed unless the tax, interest and penalty liable to be paid have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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