[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 16/2019 – Central Tax
New Delhi, the 29
th
March, 2019
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment)
Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the official gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), in rule 41, in sub-rule (1), after the proviso, the following explanation shall be
inserted, namely: -
“Explanation: - For the purpose of this sub-rule, it is hereby clarified that the “value of assets”
means the value of the entire assets of the business, whether or not input tax credit has been
availed thereon.”.
3. With effect from 1
st
April, 2019, in Rule 42 of the said rules,-
(a) in sub rule (1),-
a. in clause (f), the following Explanation shall be inserted, namely:-
“Explanation: For the purpose of this clause, it is hereby clarified that in case
of supply of services covered by clause (b) of paragraph 5 of Schedule II of the
said Act, value of T4 shall be zero during the construction phase because inputs
and input services will be commonly used for construction of apartments
booked on or before the date of issuance of completion certificate or first
occupation of the project, whichever is earlier, and those which are not booked
by the said date.”
b. in clause (g), after the letter and figure “FORM GSTR-2”, the words, letters
and figure “and at summary level in FORM GSTR-3B” shall be inserted;
c. in clause (h),-
i. for the brackets and letter “(g)”, the brackets and letter “(f)” shall be
substituted;
d. in clause (i),-
i. before the proviso, the following proviso shall be inserted, namely:-
“Provided that in case of supply of services covered by clause (b) of
paragraph 5 of Schedule II of the Act, the value of „E/F‟ for a tax period
shall be calculated for each project separately, taking value of E and F
as under:-
E= aggregate carpet area of the apartments, construction of which is
exempt from tax plus aggregate carpet area of the apartments,
construction of which is not exempt from tax, but are identified by the
promoter to be sold after issue of completion certificate or first
occupation, whichever is earlier;
F= aggregate carpet area of the apartments in the project;
Explanation 1: In the tax period in which the issuance of completion
certificate or first occupation of the project takes place, value of E shall
also include aggregate carpet area of the apartments, which have not
been booked till the date of issuance of completion certificate or first
occupation of the project, whichever is earlier;
Explanation 2: Carpet area of apartments, tax on construction of which
is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or
(id), against serial number 3 of the Table in the notification No.
11/2017-Central Tax (Rate), published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) dated 28
th
June, 2017
vide GSR number 690(E) dated 28
th
June, 2017, as amended, shall be
taken into account for calculation of value of „E‟ in view of Explanation
(iv) in paragraph 4 of the notification No. 11/2017-Central Tax (Rate),
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) dated 28
th
June, 2017 vide GSR number 690(E) dated 28
th
June, 2017, as amended.
ii. in the proviso, for the word “Provided”, the words “Provided further”
shall be substituted;
e. for the clause (l), the following clause shall be substituted, namely:-
“(l) the amount „C3„, „D1‟ and „D2‟ shall be computed separately for input tax
credit of central tax, State tax, Union territory tax and integrated tax and
declared in FORM GSTR-3B or through FORM GST DRC-03;”;
f. in the clause (m), for the words “added to the output tax liability of the
registered person”, the words, letters and figures “reversed by the registered
person in FORM GSTR-3B or through FORM GST DRC-03” shall be
substituted;
(b) in sub rule (2), for the words “The input tax credit”, the words, figures and bracket
“Except in case of supply of services covered by clause (b) of paragraph 5 of the
Schedule II of the Act, the input tax credit” shall be substituted;
(c) in the clause (a) of sub-rule (2), for the words “added to the output tax liability of the
registered person”, the words, letters and figures “reversed by the registered person in
FORM GSTR-3B or through FORM GST DRC-03” shall be substituted;
(d) after sub rule (2), the following sub rules shall be inserted, namely:-
“(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of
the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each
ongoing project or project which commences on or after 1
st
April, 2019, which did not
undergo or did not require transition of input tax credit consequent to change of rates of tax
on 1
st
April, 2019 in accordance with notification No. 11/2017- Central Tax (Rate), dated the
28
th
June, 2017, published vide GSR No. 690(E) dated the 28
th
June, 2017, as amended for
the entire period from the commencement of the project or 1
st
July, 2017, whichever is later,
to the completion or first occupation of the project, whichever is earlier, before the due date
for furnishing of the return for the month of September following the end of financial year in
which the completion certificate is issued or first occupation takes place of the project, in the
manner prescribed in the said sub-rule, with the modification that value of E/F shall be
calculated taking value of E and F as under:
E= aggregate carpet area of the apartments, construction of which is exempt from tax plus
aggregate carpet area of the apartments, construction of which is not exempt from tax, but
which have not been booked till the date of issuance of completion certificate or first
occupation of the project, whichever is earlier:
F= aggregate carpet area of the apartments in the project;
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 reversed by the registered person in FORM GSTR-3B or through FORM
GST DRC-03 in the month not later than the month of September following the end of the
financial year in which the completion certificate is issued or first occupation of the project
takes place 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 in which
the completion certificate is issued or first occupation takes place of the project.
(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the
Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial
portion in each project, other than residential real estate project (RREP), which underwent
transition of input tax credit consequent to change of rates of tax on the 1
st
April, 2019 in
accordance with notification No. 11/2017- Central Tax (Rate), dated the 28
th
June, 2017,
published vide GSR No. 690(E) dated the 28
th
June, 2017, as amended for the entire period
from the commencement of the project or 1
st
July, 2017, whichever is later, to the completion
or first occupation of the project, whichever is earlier, before the due date for furnishing of
the return for the month of September following the end of financial year in which the
completion certificate is issued or first occupation takes place of the project, in the following
manner.
(a) The aggregate amount of common credit on commercial portion in the project
(C3aggregate_comm) shall be calculated as under,
C3aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax
periods starting from 1
st
July, 2017 to 31
st
March, 2019, x (AC / AT)] +
[ aggregate of amounts of C3 determined under sub- rule (1)for the tax
periods starting from 1
st
April, 2019 to the date of completion or first
occupation of the project, whichever is earlier]
Where, -
AC = total carpet area of the commercial apartments in the project
AT = total carpet area of all apartments in the project
(b) The amount of final eligible common credit on commercial portion in the project
(C3final_comm) shall be calculated as under
C3final_comm =C3aggregate_comm x (E/ F)
Where, -
E = total carpet area of commercial apartments which have not been booked till the date
of issuance of completion certificate or first occupation of the project, whichever is
earlier.
F = AC = total carpet area of the commercial apartments in the project
(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the registered
person in FORM GSTR-3B or through FORM GST DRC-03 in the month not later
than the month of September following the end of the financial year in which the
completion certificate is issued or first occupation takes place of the project 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;
(d) where, C3final_comm exceeds C3aggregate_comm, 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 in which the completion certificate is issued or
first occupation takes place of the project.
(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on
completion or first occupation of an RREP which underwent transition of input tax credit
consequent to change of rates of tax on 1
st
April, 2019 in accordance with notification No.
11/2017- Central Tax (Rate), dated the 28
th
June, 2017, published vide GSR No. 690(E) dated
the 28
th
June, 2017, as amended.
(6) Where any input or input service are used for more than one project, input tax credit with
respect to such input or input service shall be assigned to each project on a reasonable basis
and credit reversal pertaining to each project shall be carried out as per sub-rule (3).”.
4. With effect from 1
st
April, 2019, in rule 43 of the said rules,-
(i) in sub rule (1),-
(a) in clause (a), after the words, letters and figures “FORM GSTR-2”, the
words, letters and figure “and FORM GSTR-3B” shall be inserted;
(b) in clause (b), after the letters and figure “FORM GSTR-2”, the words, letters
and figures “and FORM GSTR-3B” shall be inserted;
(c) after clause (b), the following explanation shall be inserted, namely: -
“Explanation: For the purpose of this clause, it is hereby clarified that in case
of supply of services covered by clause (b) of paragraph 5 of the Schedule II
of the said Act, 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 zero during the construction
phase because capital goods will be commonly used for construction of
apartments booked on or before the date of issuance of completion certificate
or first occupation of the project, whichever is earlier, and those which are not
booked by the said date.”;
(d) in clause (g),-
(A) after the letter and words “„F‟ is the total turnover”, the words “in the
State” shall be inserted;
(B) Before the proviso the following proviso shall be inserted, namely,-
“Provided that in case of supply of services covered by clause (b) of
paragraph 5 of the Schedule II of the Act, the value of „E/F‟ for a tax
period shall be calculated for each project separately, taking value of E
and F as under:
E= aggregate carpet area of the apartments, construction of which is
exempt from tax plus aggregate carpet area of the apartments,
construction of which is not exempt from tax, but are identified by the
promoter to be sold after issue of completion certificate or first
occupation, whichever is earlier;
F= aggregate carpet area of the apartments in the project;
Explanation1: In the tax period in which the issuance of completion
certificate or first occupation of the project takes place, value of E shall
also include aggregate carpet area of the apartments, which have not
been booked till the date of issuance of completion certificate or first
occupation of the project, whichever is earlier.
Explanation 2: Carpet area of apartments, tax on construction of which
is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or
(id), against serial number 3 of the Table in notification No. 11/2017-
Central Tax (Rate) published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR No.
690 (E) dated 28
th
June, 2017, as amended, shall be taken into account
for calculation of value of „E‟ in view of Explanation (iv) in paragraph
4 of the notification No. 11/2017-Central Tax (Rate) published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated
the 28th June, 2017 vide GSR No. 690 (E) dated 28
th
June, 2017, as
amended.”;
(C) in the proviso, for the word “Provided”, the words “Provided further”
shall be substituted;
(e) after clause (h), the following clause shall be inserted, namely,-
“(i) The amount Te shall be computed separately for input tax credit of central
tax, State tax, Union territory tax and integrated tax and declared in FORM
GSTR-3B.”;
(ii) for sub rule (2) the following sub rules shall be substituted, namely:-
“(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of
the Act, the amount of common credit attributable towards exempted supplies (Te
final
)
shall be calculated finally for the entire period from the commencement of the project
or 1
st
July, 2017, whichever is later, to the completion or first occupation of the project,
whichever is earlier, for each project separately, before the due date for furnishing of
the return for the month of September following the end of financial year in which the
completion certificate is issued or first occupation takes place of the project, as under:
Te
final
= [(E1 + E2 + E3) /F] x Tc
final
,
Where,-
E1= aggregate carpet area of the apartments, construction of which is exempt from tax
E2= aggregate carpet area of the apartments, supply of which is partly exempt and
partly taxable, consequent to change of rates of tax on 1
st
April, 2019, which shall be
calculated as under, -
E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-
Where,-
V1 is the total value of supply of such apartments which was exempt from tax;
and
V2 is the total value of supply of such apartments which was taxable
E3 = aggregate carpet area of the apartments, construction of which is not exempt from
tax, but have not been booked till the date of issuance of completion certificate or first
occupation of the project, whichever is earlier:
F= aggregate carpet area of the apartments in the project;
Tc
final
= aggregate of A
final
in respect of all capital goods used in the project and A
final
for each capital goods shall be calculated as under,
A
final
= A x (number of months for which capital goods is used for the project/ 60)
and,-
(a) where value of Te
final
exceeds the aggregate of amounts of Te determined for each
tax period under sub-rule (1), such excess shall be reversed by the registered person in
FORM GSTR-3B or through FORM GST DRC-03 in the month not later than the
month of September following the end of the financial year in which the completion
certificate is issued or first occupation takes place of the project 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 aggregate of amounts of Te determined for each tax period under sub-rule
(1) exceeds Te
final
, 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 in which the completion certificate is issued or first
occupation takes place of the project.
Explanation.- For the purpose of calculation of Tc
final
, part of the month shall be
treated as one complete month.
(3) The amount Te
final
and Tc
final
shall be computed separately for input tax credit of
central tax, State tax, Union territory tax and integrated tax.
(4) Where any capital goods are used for more than one project, input tax credit with
respect to such capital goods shall be assigned to each project on a reasonable basis
and credit reversal pertaining to each project shall be carried out as per sub-rule (2).
(5) Where any capital goods used for the project have their useful life remaining on the
completion of the project, input tax credit attributable to the remaining life shall be
availed in the project in which the capital goods is further used;”;
(iii) the Explanation shall be numbered as “Explanation 1” thereof and after Explanation 1
as so numbered the following Explanation shall be inserted, namely:-
“Explanation 2: For the purposes of rule 42 and this rule,-
(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of
section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(ii) the term “project” shall mean a real estate project or a residential real estate
project;
(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it
in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act,
2016 (16 of 2016);
(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the
carpet area of the commercial apartments is not more than 15 per cent. of the total
carpet area of all the apartments in the REP;
(v) the term “promoter” shall have the same meaning as assigned to it in in clause (zk)
of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(vi) “Residential apartment” shall mean an apartment intended for residential use as
declared to the Real Estate Regulatory Authority or to competent authority;
(vii) “Commercial apartment” shall mean an apartment other than a residential
apartment;
(viii) the term "competent authority” as mentioned in definition of “residential
apartment”, means the local authority or any authority created or established under any
law for the time being in force by the Central Government or State Government or
Union Territory Government, which exercises authority over land under its
jurisdiction, and has powers to give permission for development of such immovable
property;
(ix) the term “Real Estate Regulatory Authority” shall mean the Authority established
under sub- section (1) of section 20 (1) of the Real Estate (Regulation and
Development) Act, 2016 (No. 16 of 2016) by the Central Government or State
Government;
(x) the term “carpet area” shall have the same meaning assigned to it in in clause (k) of
section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(xi) “an apartment booked on or before the date of issuance of completion certificate
or first occupation of the project” shall mean an apartment which meets all the
following three conditions, namely-
(a) part of supply of construction of the apartment service has time of supply
on or before the said date; and
(b) consideration equal to at least one installment has been credited to the bank
account of the registered person on or before the said date; and
(c) an allotment letter or sale agreement or any other similar document
evidencing booking of the apartment has been issued on or before the said
date.
(xii) The term “ongoing project” shall have the same meaning as assigned to it in
notification No. 11/2017- Central Tax (Rate), dated the 28
th
June, 2017, published
vide GSR No. 690(E) dated the 28
th
June, 2017, as amended;
(xiii) The term “project which commences on or after 1
st
April, 2019” shall have the
same meaning as assigned to it in notification No. 11/2017- Central Tax (Rate), dated
the 28
th
June, 2017, published vide GSR No. 690(E) dated the 28
th
June, 2017, as
amended;”.
5. In the said rules, after rule 88, the following rule shall be inserted, namely: -
“Rule 88A. Order of utilization of input tax credit.- Input tax credit on account of
integrated tax shall first be utilised towards payment of integrated tax, and the amount
remaining, if any, may be utilised towards the payment of central tax and State tax or Union
territory tax, as the case may be, in any order:
Provided that the input tax credit on account of central tax, State tax or Union territory tax
shall be utilised towards payment of integrated tax, central tax, State tax or Union territory
tax, as the case may be, only after the input tax credit available on account of integrated tax
has first been utilised fully.”.
6. With effect from 1
st
April, 2019, in the said rules, for rule 100, the following rule shall be
substituted, namely:–
“100. Assessment in certain cases.- (1) The order of assessment made under sub-section (1)
of section 62 shall be issued in FORM GST ASMT -13 and a summary thereof shall be
uploaded electronically in FORM GST DRC-07.
(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 shall also serve a summary
thereof electronically in FORM GST DRC-01, 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 and
summary thereof shall be uploaded electronically in FORM GST DRC-07.
(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM
GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST
DRC-07.
(4) The person referred to in sub-section (2) of section 64 may file an application for
withdrawal of the assessment order in FORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under
sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.”.
7. With effect from 1
st
April, 2019, in the said rules, for rule 142, the following rule shall be
substituted, namely:–
“142. Notice and order for demand of amounts payable under the Act.- (1) The proper
officer shall serve, along with the
(a) notice issued 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 127 or section 129 or section 130, 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, or where any person makes payment of tax, interest, penalty
or any other amount due in accordance with the provisions of the Act 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), or where the
person concerned makes payment of the amount referred to in sub-section (1) of section 129
within fourteen days of detention or seizure of the goods and conveyance, 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 or the reply to any notice issued under any section
whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule
(1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under section 52 or section 62 or section 63 or section
64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or
section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded
electronically in FORM GST DRC -07, specifying therein the amount of tax, interest and
penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Where a rectification of the order has been passed in accordance with the provisions
of section 161 or where an order uploaded on the system has been withdrawn, a summary of
the rectification order or of the withdrawal order shall be uploaded electronically by the
proper officer in FORM GST DRC-08.”.
8. With effect from 1
st
April, 2019, in the said rules, for FORM GST DRC-01, the following
FORM shall be substituted, namely:–
“FORM GST DRC - 01
[See rule 100 (2) & 142(1)(a)]
Reference No:
To
____________GSTIN/Temp. ID
------------------ Name
____________Address
Date:
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.
Ta
x
rate
Turnove
r
Tax
Period
Ac
t
POS
(Place
of
Supply
)
Ta
x
Interes
t
Penalt
y
Other
s
Tota
l
Fro
m
T
o
1 2 3 4 5 6 7 8 9 10 11 12
Tota
l
Signature
Name
Designation
Jurisdiction
Address
Note -
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are
not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under
the IGST Act.”.
9. With effect from 1
st
April, 2019, in the said rules, for FORM GST DRC-02, the following
FORM shall be substituted, namely:–
“FORM GST DRC -02
[See rule 142(1)(b)]
Reference No: Date:
To
_______________ GSTIN/ID
----------------------- Name
_______________ Address
Tax Period : F.Y. :
Section /sub-section under which statement is being issued :
SCN Ref. No. ------- Date –
Statement Ref. No. ---- Date –
Summary of Statement :
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
(Amount in Rs.)
Sr.
No.
Ta
x
rate
Turnove
r
Tax
Period
Ac
t
POS
(Place
of
Supply
)
Ta
x
Interes
t
Penalt
y
Other
s
Tota
l
Fro
m
T
o
1 2 3 4 5 6 7 8 9 10 11 12
Tota
l
Signature
Name
Designation
Jurisdiction
Address
Note -
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are
not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under
the IGST Act.”.
10. With effect from 1
st
April, 2019, in the said rules, for FORM GST DRC -07, the
following FORM shall be substituted, namely:–
“FORM GST DRC-07
[See rule 100(1), 100(2), 100(3) & 142(5)]
Summary of the order
Reference No. - Date –
1. Details of order :
(a) Order No. :
(b) Order date :
(c) Financial year :
(d) Tax period: From --- To --------
2. Issues involved :
3. Description of goods / services (if applicable):
Sr. No. HSN code Description
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)
You are hereby directed to make the payment by <Date> failing which proceedings shall be
initiated against you to recover the outstanding dues.
Signature
Name
Designation
Jurisdiction
Sr. No. Tax
Rate
Turnover
Tax Period Act POS
(Place
of
Supply)
Tax Interest Penalty Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12
Total
Address
To
_______________ (GSTIN/ID)
--------------------------Name
_______________ (Address )
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax
period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under
the IGST Act.”.
11. With effect from 1
st
April, 2019, in the said rules, for FORM GST DRC -08, the
following FORM shall be substituted, namely:–
“FORM GST DRC - 08
[See rule 142(7)]
Reference No.: Date:
Summary of Rectification /Withdrawal Order
1. Particulars of order:
(a) Financial year, if applicable
(b) Tax period, if any From --- To ----
(c) Section under which order is
passed
(d) Original order no.
(e) Original order date
(f) Rectification order no.
(g) Rectification order date
(h) ARN, if applied for rectification
(i) Date of ARN
2. Your application for rectification of the order referred to above has been examined
3. It has come to my notice that the above said order requires rectification
(Reason for rectification as per attached annexure)
4. The order referred to above (issued under section 129) requires to be
withdrawn
5. Description of goods / services (if applicable) :
Sr. No. HSN code Description
6. Section of the Act under which demand is created:
7. Details of demand, if any, after rectification :
(Amount in Rs.)
You are hereby directed to make the payment by <Date> failing which proceedings shall be
initiated against you to recover the outstanding dues.
Signature
Name
Designation
Jurisdiction
Sr. No. Tax
Rate
Turnover
Tax Period Act POS
(Place of
Supply)
Tax Interest Penalty Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12
Total
Address
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax
period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under
the IGST Act.
4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129
is being withdrawn.”.
12. With effect from 1
st
April, 2019, in the said rules, for FORM GST ASMT-13, the
following FORM shall be substituted, namely:–
“FORM GST ASMT- 13
[See rule 100(1)]
Reference No.: Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Tax Period : F.Y. : Return Type :
Notice Reference No.: Date :
Assessment order under section 62
(Assessment order under Section 62)
Act/ Rules Provisions:
Preamble - << standard >>
The notice referred to above was issued to you under section 46 of the Act for failure to
furnish the return for the said tax period. From the records available with the department, it
has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed and
payable by you is as under:
Introduction :
Submissions, if any :
Discussions and Findings :
Conclusion :
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Please note that interest has been calculated up to the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
the date of service of this order, the order shall be deemed to have been withdrawn;
otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the
outstanding dues.
Signature
Sr.
No.
Ta
x
rate
Turnove
r
Tax
period
Ac
t
POS
(Place
of
supply
)
Ta
x
Interes
t
Penalt
y
Other
s
Tota
l
Fro
m
T
o
1 2 3 4 5 6 7 8 9 10 11 12
Tota
l
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are
not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST
Act.”.
13. With effect from 1
st
April, 2019, in the said rules, for FORM GST ASMT-15, the
following FORM shall be substituted, namely:–
“FORM GST ASMT - 15
[See rule 100(2)]
Reference No.: Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Tax Period : F.Y. :
SCN reference no. : Date :
Assessment order under section 63
Preamble - << standard >>
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act/ Rules Provisions:
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period …………. as your registration has been cancelled under
sub-section (2) of section 29 with effect from------------
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on --------- date(s).
On the basis of information available with the department / record produced during
proceedings, the amount assessed and payable by you is as under:
Introduction :
Submissions, if any :
Conclusion (to drop proceedings or to create demand) :
Amount assessed and payable :
(Amount in Rs.)
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which
proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
Designation
Jurisdiction
Address
Sr.
No.
Tax Rate Turnover
Tax Period Act POS
(Place of
Supply)
Tax Interest Penalty Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12
Total
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are
not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST
Act.”.
14. With effect from 1
st
April, 2019, in the said rules, for FORM GST ASMT-16, the
following FORM shall be substituted, namely:–
“FORM GST ASMT – 16
[See rule 100(3)]
Reference No.: Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Tax Period : F.Y. :
Assessment order under section 64
Preamble - << standard >>
It has come to my notice that un-accounted for goods are lying in stock at godown-----
---- (address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were
not able to, account for these goods or produce any document showing the detail of the
goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction :
Discussion & finding :
Conclusion :
Act/ Rules Provisions:
Amount assessed and payable (details at Annexure) :
(Amount in Rs.)
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which
proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not
mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.
Sr. No. Tax
Rate
Turnover
Tax Period Act POS
(Place of
Supply)
Tax Interest Penalty Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12
Total
15. With effect from 1
st
April, 2019, in the said rules, in FORM GST CPD-02, for the table
and Note below the table, the following table and Note shall be substituted, namely:–
“Sr.
No.
Offence Act Compounding amount
(Rs.)
(1) (2) (3) (4)
Note:- (1) In case the offence committed by the taxable person falls in more than one
category specified in Column (2), the compounding amount shall be the amount specified in
column (3), which is the maximum of the amounts specified against the categories in which
the offence sought to be compounded can be categorized.
(2) This amount will be deposited under minor head “Other”.”.
[F. No. 20/06/17/2018-GST]
(Pramod Kumar)
Deputy Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 3/2019 - Central Tax, dated the 29
th
January, 2019, published vide number
G.S.R 63 (E), dated the 29
th
January, 2019.
