9911796707
TMI BlogCentral Goods and Services Tax (Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... on notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.". 3. In the said rules, in rule 21, - (i) in clause (f), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted; (ii) after clause (g), the following clause shall be inserted, namely: - "(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or". 4. In the said rules, in rule 21A, in sub-rule (2A), in clause (a), - (i) after the words, letters and figures "furnished in FORM GSTR-1", the letters, word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period; (f) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) 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 recipients who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to be calculated by applying the following formula - C 1 = (t 1 / T) x C where, "C" is the amount of credit to be distributed, "t1 " is the turnover, as referred to in clause (d) and (e), of person R1 during the relevant period, and "T" is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FORM GSTR-6; (n) 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 (f), 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."; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) For the distribution of credit in respect of input services, attributable to one or more distinct persons, subject to levy of tax under sub-section (3) or (4) of section 9, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of such common inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner."; (ii) in sub-rule (4), with effect from 1st day of August, 2024, for the words "two and a half lakh rupees" wherever they occur, the words "one lakh rupees" shall be substituted; (iii) after sub-rule (4), the following sub-rule shall be inserted, namely: - "(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the - (a) invoice wise details of - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax; (c) de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such refund of additional integrated tax paid, electronically in FORM GST RFD-01 through the common portal, subject to the provisions of rule 10B, before the expiry of two years from the relevant date as per clause (a) of Explanation (2) of section 54: Provided that the said application for refund can, in cases where the relevant date as per clause (a) of Explanation (2) of section 54 of the Act was before the date on which this sub-rule comes into force, be filed before the expiry of two years from the date on which this sub-rule comes into force."; (ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely: - "(bb) a statement containing the number and date of export invoices along with copy of such invoices, the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward remittance certificate in respect of such shipping bills or bills of export along with copy of such Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, the details of refund already sanctioned under sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORM GST RFD-01 in accordance with the provisions of rule 89. (3) The refund of tax paid by the applicant shall be available, if- (a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period; (b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the tax invoice; and (c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department.". 19. In the said rules, in rule 96, -- (i) in sub-rule (1),- (a) in the proviso to clause (b), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted; (b) after clause (c), in the long line, the following proviso shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in Form GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and communicated to the said person.". 25. In the said rules, in rule 142,-- (i) in sub-rule (2), for the words, letters and figures "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", the words, letters and figures "he shall inform the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC- 04 shall be made available to the person through the common portal electronically." shall be substituted; (ii) in sub-rule (2A), after the words, letters and figures "FORM GST DRC-01A", the words, letters and figures ", and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person" shall be inserted; (iii) after sub-rule (2A), the following sub-rule shall be inserted, namely:- "(2B)Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of my knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Authorised Signatory For Office Use: Enrolment no Date- "; 28. In the said rules, with effect from 1st day of August, 2024, in FORM GSTR-1,- (i) in serial number 5, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (ii) in serial number 7, in the Table, in serial number 7B, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (iii) in serial number B. Table specific instructions, in the table, in third column, against serial number 3, for the figures, letters and words "Rs. 2.50 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted. 29. In the said rules, after FORM GSTR-1, the following Form shall be inserted, namely: "FORM GSTR-1A [See proviso to rule 59(1)] Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax period] 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) ARN (b) Date of ARN 4. Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxa ble Value Amount Place of supply G ST IN Do c. No . Do c. Da te GS TI N Docume nt Shipping bill Va lue Inte grat ed Tax Cent ral Tax Stat e / UT Tax Cess No Da te No . Da te 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 9A. Amendment of invoice/Shipping bill details furnished 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] 10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised current tax period should be auto populated here) 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 11. Consolidated Statement of Advances Received/Advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which ecommerce operator is Liable to collect tax u/s 52 (b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTI N of suppl ier GSTI N of recipi ent Docum ent no. Docum ent date Ra te Valu e of suppl ies made Tax amount Place of supply Integra ted tax Cent ral tax Sta te / UT tax Ce ss 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INV1 and iNV2 in the month of January 2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. in this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. (ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. 6. Instructions for specific tables:- Table No. Instructions 4A, 4B, 5, 6, 9B (for registered recipients) * Taxpayers may declare additional details of invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /5 period" shall be substituted; (b) for the figures, letters and words "GSTR-1/5 filing date" wherever they occur, the figures, letters and words "GSTR-1/1A/5 filing date" shall be substituted; (iii) under the heading Instructions, - (a) in paragraph 2, for the figures, letters and words "FORMS GSTR-1, 5, 6, 7 and 8", the figures, letters and words "FORMS GSTR-1, 1A, 5, 6, 7 and 8" shall be substituted; (b) in paragraph 4, in the Table, - (A) against serial number 3, in second column, - (I) in serial number (i), for the figures, letters and words "FORM GSTR-1 and 5", the figures, letters and words "FORM GSTR-1, 1A and 5" shall be substituted; (II) in serial number (iii), for the figures, letters and words "FORM GSTR-1/5", the figures, letters and words "FORM GSTR-1/ 1A and 5" shall be substituted; (III) in serial number (iv), for the figures, letters and words "FORM GSTR-1", the figures, letters and words "FORM GSTR-1/1A" shall be substituted; (B) against serial number 4, in second column, in serial number (i), for the figures, letters and words "FORM GSTR-1 and 5", the figures, letters and words "FORM GSTR-1, 1A and 5" shall be substituted; (C) against serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Z - Import of goods from SEZ IMGSEZ (Amendment) S.No. Heading GSTR- 3B table Integrated Tax (Rs) Central Tax (Rs) State/UT tax (Rs) Cess (Rs) Advisory Part B ITC Available - Credit Notes should be net-off against relevant available headings in GSTR-3B I Others 4(A) Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d). Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 3.1(d) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 3.1(d) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 4. ITC Not Available Summary (Amount in Rs in all sections) S.no . Heading GSTR -3B Table Integr ated Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available I All other ITC - Supplies from registered persons other than reverse charge 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for more details. b) In addition, the supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. c) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers should self-assess and reverse such credit in their FORM GSTR-3B. 3. It may be noted that FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s and 6s being filed by your respective supplier or by ECOs. Generally, this date will be between filing date of GSTR-1(Monthly/Quarterly)/IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current month (M). For example, GSTR-2B for the month of February will consist of all the documents filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 12. Table wise instructions: Table No. and Heading Instructions ITC Available Summary Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers or by ECOsin their FORM GSTR-1/IFF, GSTR-1A andGSTR- 5. ii. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B - Invoices and B2B - Debit notes. Such credit shall be net-off in Table 4A(5) of FORM GSTR-3B. Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F, GSTR-1Aand GSTR-5. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B. Table 4 Part A Section II Inward Supplies from ISD i. This section consists of details of the supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B. Table 4 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A. ii. This table provides only the supplies on which ITC is not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR- 3B for payment of tax. However, credit will not be available on such supplies. iv. Such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7)" shall be substituted. 35 . In the said rules, with effect from 1st day of August, 2024, in Form GSTR-5,- (i) in serial number 6, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (ii) in serial number 7, in the table, in clause (7B), in the heading, for the figures, letters and words "Rs. 2.5 Lakh", the figure, letter and word " Rs. 1 lakh" shall be substituted; (iii) under the heading Instructions,- (a) in serial number 7, in clause (ii), for the figures and letters "Rs. 2,50,000", the figures and letters " Rs. 1,00,000" shall be substituted. (b) in serial number 8, in clause (ii), for the figures, letters and words "Rupees 2.5 lakhs", the figure, letter and word " Rs. 1 lakh" shall be substituted. (c) in serial number 9, for the figures, letters and words "Rs 250000/-", the figure and letter "Rs. 100000/-" shall be substituted. 36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)", the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons ". 39. In the said rules, in FORM GSTR-9, -- (A) in the Table, - (i) in Pt. II, - (a) in Sl no 4, (I) after the entry relating to serial number G, the following serial number and entry relating thereto shall be inserted, namely: - "G1 Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] (II) against serial number H, -for the letters and word "Sub-total (A to G above)", the letters, figures and word "Sub-total (A to G1 above)" shall be substituted."; (b) in Sl no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - C1 Suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the Table, in second column, - (a) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21, 2021-22 and 2022-23", the letters, figures and word "FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24" shall respectively be substituted; (b) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (c) against serial number 8A, - (I) after the words "received from SEZs", the words "and supplies received from E-commerce operators" shall be inserted, (II) after the words "corresponding suppliers", the words "including e-commerce operators" shall be inserted and (III) the following entry shall be inserted at the end, namely: - "However, for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table." (iii) in paragraph 7, - (a) after the words and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column, - (a) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II) 15E, 15F and 15G, (III)16A, (IV)16B and (V) 16C; for the figures and word "2021-22 and 2022-23" wherever they occur, the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (b) against serial number 17 & 18, (I) for the figures and word "2021-22 and 2022-23", the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (II) after the figures, letters and words "FORM GSTR-1", the figures, letters and words "as amended by FORM GSTR-1A, if any" shall be inserted. 40. In the said rules, in FORM GSTR-9C,- (i) under the heading Instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word,- i. "2021-22 and 2022-23", wherever they occur, the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted, and ii. "2020-21 and 2021-22", wherever they occur, the figures and word "2020-21, 2021-22, 2022-23 and 2023-24" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es/Credit Notes/Debit notes No. Date Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 * Total refund applied for: Central Tax State/UT Tax Integrated Tax Total < Total > < Total > < Total > < Total > 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder e. Address of Bank Branch f. IFSC g. MICR 9. Attachment of the documents along with the refund application: 10. Verification I _______ as an authorised representative of << Name of Canteen Stores Department>> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I further declare that all the goods, in respect of which the refund is being claimed, have been received by us for the purpose of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD and that no refund has been claimed earlier against any of the invoices against which refund has been claimed in this application. Date: Place: Signature of Authorised Signatory: Name: Designa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act IGST Act Cess Total The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ……..,failing which Show Cause Notice will be issued under section 73(1). OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty under section 74(5) by …….., failing which Show Cause Notice will be issued under section 74(1). In case you wish to file any submissions against the above ascertainment, the same may be furnished by……... in Part B of this Form. Signature………………… Name……………………… Designation……………… Jurisdiction -------------- A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said reply has been found satisfactory and hence accepted. Signature………………… Name………………… Designation……………… Jurisdiction ……………… Address …………… Upload Attachment "; 46. In the said rules, in FORM GST DRC-01B,- (i) in Part A, in serial number 1, - (a) after the words, letters and figures "furnished by you in FORM GSTR-1", the words, letters and figures "as amended in FORM GSTR-1A, if any," shall be inserted; (b) in the table, for the figures, letters and words "FORM GSTR-1/IFF", the figures, letters and words "FORM GSTR-1/GSTR-1A/IFF" shall be substituted; (ii) in Part B, in serial number B, in the table, for the figures, letters and words "FORM GSTR-1/IFF" wherever they occur, the figures, letters and words "FORM GSTR-1/GSTR-1A/IFF" shall be substituted. 47. In the said rules, in FORM GST DRC-03,- (i) in Table, (a) for entry at serial number (3A), the following entry shall be substituted, namely;-" 3A Shipping bill details of erroneous IGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 12. UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned at S. No. 6 above, has actually been paid by me as 'payment towards demand' intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/ payment to be made by me. I also undertake to pay back to the Government the amount so adjusted using this form along with applicable interest, if any of the details declared above are found to be false subsequently. I will also be liable to penal action under Section 122(1)(x) of CGST Act. 13. Verification- I hereby solemnly affirm and declare that the information given hereinabove is tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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