TMI BlogThe Delhi 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 ..... and integrated tax shall be substituted. 3. In the principal Rules, 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. 4. In the principal Rules, 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 of the invoice for export, if the payment of such serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia , description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06 . (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07 , specifying therein the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) 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 or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 or the Central 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 the Central Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losure 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 been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports (g) Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer (h) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (j) Excess payment of tax, if any (k) Any other ( specify ) 8. Details of Bank Account ( to be auto populated from RC in case of registered taxpayer ) (a) Bank Account Number : (b) Name of the Bank : (c) Bank Account Type : (d) Name of account holder : (e) Address of Bank Branch : (f) IFSC : (g) MICR : 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State) No Date Value Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 Whether input or input service/ Capital goods (incl p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Date Port Code Rate Taxable value Amt. Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Note - 1. Shipping Bill and EGM are mandatory; in case of goods. 2. BRC/ FIRC details are mandatory in case of Services Statement 4 Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR- 1: Table 6B and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Statement 5 Recipient of Deemed exports etc. (GSTR-2: Table 3 and Table 6) GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State) No Date Value Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement 7: Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table 12) Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/ UTTax Cess 1 2 3 4 5 6 7 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on can be viewed by entering ARN through Refund Track Application Status on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No. : Date: DD/MM/YYYY To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) Dated DD/MM/YYYY - Acknowledgement No. Dated DD/MM/YYYY ... Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. No. Description Central Tax State /UT tax Integrated Tax Cess (i) Amount of refund claimed (ii) 10% of the amount claimed as refund (to be sanctioned later) (iii) Balance amount (i-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Interest on delayed Refund Total Note T stands Tax; I stands for Interest; P stands for Penalty; F stands for Fee and O stands for Others Details of the Bank (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Refund sanctioned on provisional basis (Order No .date) (if applicable) 3. Refund amount inadmissible reason dropdown Multiple reasons to be allowed 4. Gross amount to be paid (1-2-3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section ( ) of the Act. . 3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section ( ) of Section ( ) of the Act. Strike-out whichever is not applicable Date: Place: Signature (DSC): Name: Designation: Office Address: FORM-GST-RFD-07 [See rule 92(1), 92(2) 96(6)] Reference No. Date: DD/MM/YYYY To ___________ (GSTIN/UIN/Temp.ID No.) ___________ (Name) ____________ (Address) Acknowledgement No. Dated DD/MM/YYYY . Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Integrated Tax Central Tax State/ UT Tax Cess (i) Amount of Refund claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund: Text I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section ( ) of Section ( ) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From DD/MM/YY To DD/MM/YY 5. Amount of Refund Claim : INR In Words Amount Central Tax State /UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I/We.................of....................,hereinafter called obligor(s) , am/are held and firmly bound to the President of India (hereinafter called the President ) in the sum of......................rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this...................day of....................; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of............................................ rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date Place Accepted by me this.............................day of ......................... (month)................. .. (year) of .. (Designation) for and on behalf of the President of India 8. In the principal Rules, after the form FORM GST TRAN -2 , the following forms shall be inserted, namely :- FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To .. (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that- A. M/s.________________________________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inspection Officer/s (i) (ii) FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s): Details of premises which is/are a place/places of business/premises belonging to: Name of Person GSTIN, if registered in the presence of following witness(es): 1. Name and address 2. Name and address and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/ books/ documents and things: A) Details of Goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ark or model Remarks 1 2 3 4 5 Name and Designation of the Officer Place: Date: Signature of the Witnesses Name and address Signature 1. 2. To: Name and address FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I.................of....................hereinafter called obligor(s) am held and firmly bound to the President of India (hereinafter called the President ) and/or the Governor of .(State) (hereinafter called the Governor ) in the sum of...........................rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this...................day of.................... WHEREAS in accordance with the provisions of sub-section (2) of section 67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words and digits), being an amount equivalent to the: __ market price of such goods or things __ the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Name and Designation of the Officer Place: Date: To: Name and Designation FORM GST DRC - 01 [See rule 142(1)] Date: Reference No: To _______________ GSTIN/ID ---------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- Act - Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Cause Notice (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax /Cess Others Total 1 2 3 4 5 6 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est Penalty, if applicable Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 8. Reasons, if any - Text box 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name ___________ Designation / Status ------- Date FORM GST DRC 04 [See rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. HSN Description 4. Details of demand (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN Name - Demand order no.: Date: Reference no. of recovery: Date: Period: Order for recovery through specified officer under section 79 Whereas a sum of Rs. -------- on account of tax, cess, interest and penalty is payable under the provisions of the SGST/UTGST/ CGST/ IGST/ CESS Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 Integrated tax Central tax State/ UT tax Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : FORM GST DRC 12 [See rule 144(5) 147(12] Sale Certificate Demand order no.: Date: Reference no. of recovery: Date: Period: This is to certify that the following goods: Schedule (Movable Goods) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable Goods) Building No./Flat No. Floor No. Name of the Premises /Building Road/Street Locality/Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Signature Name Designation Place: Date: FORM GST DRC 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. ______________ dated _________, you have discharged your liability by making a payment of Rs. ________________ for the defaulter named below: GSTIN Name - Demand order no.: Date: Reference no. of recovery: Date: Period: This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate. Signature Name Designation Place: Date: FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name of the Company Quantity 1 2 3 Signature Name Designation Place: Date: FORM GST DRC 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Date: Reference number of recovery: Date: Period: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs .... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. In the absence of any order of postponement, the auction will be held on (date) at A.M/P.M. In the event the enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Demand order no.: Date: Reference number of recovery: Date: Period: Application to the Magistrate for Recovery as Fine A sum of Rs. ----- is recoverable from Name of taxable person holding GSTIN on account of tax, interest and penalty payable under the provisions of the Act. You are requested to kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Details of Amount Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his connection, you are allowed to pay tax and other dues by ------- (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees ------- in ------- monthly instalments. OR This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Signature Name Designation Place: Date: FORM GST DRC - 22 [See rule 159(1)] Reference No.: Date: To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------- (name) having principal place of business at ------------------(address) bearing registration number as -------------- (GSTIN/ID), PAN ------ is a registered taxable person under the SGST/CGST Act. Proceedings have been launched against the aforesaid taxable person under section --- of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order no.: Date: Period : Intimation to Liquidator for recovery of amount This has reference to your letter intimation no. date , giving intimation of your appointment as liquidator for the company name holding GSTIN . In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government: Current / Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In complian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The violation of provisions of the Act for which prosecution is instituted or contemplated 5. Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any 6. Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. If answer to 7 is in the negative, the details of previous cases 9. Whether any proceedings for the same or any other offence are contemplated under any other law. 10. If answer to 9 is in the affirmative, the details thereof DECLARATION (1) I shall pay the compounding amount, as may be fixed by the Commissioner. (2) I understand that I cannot claim, as a matter of right, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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