Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
- Verification
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
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(Amount in Rs.)
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Turnover of
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Tax payable
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Adjusted
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Net input tax
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Maximum refund
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(iv)
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Any other order
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(specify)
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Reason 2
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<<Text>>
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C
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Reason 3
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<<Text>>
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11
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Additional amount payable but not paid (due to reasons specified under Tables
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6,8 and 10 above)
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here. Table 7J of the Annual Return (GSTR9) may be used for filing this
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Table.
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15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
- Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
- Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select
?Reconciliation Statement? in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.
PART – B- CERTIFICATION
- I. &nbs>
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Inward supplies on which tax
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G
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is to be paid on reverse charge
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basis
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H
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Sub-total (A to G above)
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" width="56">
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Inward supplies liable to reverse
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13
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charge reduced through
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Amendments (-) (net of credit
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E
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demand
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of taxes
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Total
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taxes
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F
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paid in
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respect
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valign="bottom" width="79">
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notes)
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14
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Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
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Description
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Payable
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Paid
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Credit Notes issued in respect
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I
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of transactions specified in (B)
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&nbp; Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
(c) the cash flow statement for the period beginning from ……..…to ending on ………, — attached herewith, of M/s …………… (Name), …………………….………… (Address),
..…………………(GSTIN).
2. Based on our audit I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
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(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and **
……………………additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No……………… Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s.
………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated
……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder: 1.
2.
3.
- The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C.
- In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No……………… Date: ……………
Full address ………………………?.
- In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-
?FORM GST RVN-01
[See rule 109B]
To,
………………………………………..
………………………………………..
………………………………………..
GSTIN:……………………………….
Order No. –
Date -
Notice under section 108
Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the << Name of thttom" width="80">
To be paid through Cash
Central
State tax
Integrated tax
Cess, if
Description
Taxable Value
tax
/ UT tax
applicable
5
1
2
3
4
(i)
Tax paid on an intra-State supply which is subsequently held to be
inter-State supply and vice versa (change of POS)
(j)
Excess payment of tax, if any
(k) Any other (specify)
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status].
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making =nil‘ rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our kndth="5">
6
5%
12%
18%
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
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(Amount in Rs.)
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Turnover of
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Tax payable
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Adjusted
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Net input tax
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Maximum refund
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inverted rated
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on such
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total
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credit
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amount to be
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supply of
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inverted rated
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turnover
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claimed
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goods and
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supply of
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[(1×4÷3)-2]
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services
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goods and
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services
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1
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2
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3
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4
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5
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Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl
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Details of invoices
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Tax paid on
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Details of invoices of
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Tax paid on
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of inward supplies
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inward supplies of
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outward supplies
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outward supplies
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N
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of inputs received
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inputs
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issued
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o.
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GS
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N
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D
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Tax
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Integ
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Cen
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Stat
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N
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D
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Tax
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Invoic
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Integ
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Cen
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Stat
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inverted rated
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on such
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total
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credit
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amount to be
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supply of
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inverted rated
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turnover
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claimed
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goods and
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supply of
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[(1×4÷3)-2]
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services
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goods and
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services
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1
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2
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3
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4
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5
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Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl
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Details of invoices of
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Tax paid on
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Details of invoices of
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Tax paid on
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.
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inward supplies of
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inward supplies
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outward supplies issued
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outward supplies
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N
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inputs received
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of inputs
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o.
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GST
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N
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Da
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Taxa
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Inte
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Cen
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State
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Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. |
You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits
Date:
Designation:
Jurisdiction / Office –.?.
- In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-
?Form GST APL-04
[See rules 109B, sp;
to (E) above (-)
Debit Notes issued in respect
J
of transactions specified in (B)
to (E) above (+)
&
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