[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 29th 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 1st 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 28th June, 2017 vide GSR number 690(E) dated 28th 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 28th June, 2017 vide GSR number 690(E) dated 28th 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 1st April, 2019, which did not undergo or did not require transition of
input tax credit consequent to change of rates of tax on 1st April, 2019 in
accordance with notification No. 11/2017-Central Tax
(Rate), dated the 28th
June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as amended
for the entire period from the commencement of the project or 1stJuly, 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 1st April, 2019 in accordance
with notification No. 11/2017-Central Tax
(Rate), dated the 28th June, 2017,
published vide GSR No. 690(E) dated the 28th June, 2017, as amended for the
entire period from the commencement of the project or 1st 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 1st July, 2017 to 31st March, 2019, x (AC / AT)] +
[
aggregate of amounts of C3 determined under sub- rule (1)for the tax periods
starting from 1st 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 1st
April, 2019 in accordance with notification
No. 11/2017-Central Tax
(Rate),
dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th 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 1st 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 28th 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 28th 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 (Tefinal) shall be calculated finally for the entire period
from the commencement of the project or 1st 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:
Tefinal= [(E1 + E2 + E3) /F] x Tcfinal,
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 1st 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;
Tcfinal = aggregate of Afinal in respect of all capital goods used in the
project and Afinal for each capital goods shall be calculated as under,
Afinal= A x (number of months for which capital goods is used for the project/
60) and,-
(a) where value of Tefinal 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 Tefinal, 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 Tcfinal, part of the month shall
be treated as one complete month.
(3) The amount Tefinal and Tcfinal 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 28th June, 2017,
published vide GSR No. 690(E) dated the 28th June, 2017, as amended;
(xiii) The term “project which commences on or after 1st April, 2019” shall have
the same meaning as assigned to it in notification
No. 11/2017-Central Tax
(Rate), dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th
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 1st 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 1st 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 1st April, 2019, in the said rules, for
FORM GST DRC-01, the
following FORM shall be substituted, namely:-
“FORM GST DRC - 01
(Amount in Rs.) |
|||||||||||||
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 | |||||||||||||
Signature Note - |
9. With effect from 1st April,
2019, in the said rules, for FORM GST DRC-02, the following FORM shall be
substituted, namely:-
“FORM GST DRC - 02
(Amount in Rs.) |
|||||||||||||
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 | |||||||||||||
Signature
Note - |
10. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-07, the following FORM shall be substituted, namely:-
“FORM GST DRC - 07
2. Issues involved :
4. Section(s) of the Act under which demand is created: 5. Details of demand : |
||||||||||||||||||||||
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 | ||||||||||||||||||||||
Signature
To Note - |
11. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-08, the following FORM shall be substituted, namely:-
"FORM GST DRC-08
Summary of Rectification /Withdrawal Order
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) :
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> Signature
To Note - |
12. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-13, the following FORM shall be substituted, namely:-
“FORM GST ASMT- 13
To Tax Period -------------
F.Y. ----------
Return Type :
Assessment order under section 62
Preamble - << standard
>> (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
To Note - |
13. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-15, the following FORM shall be substituted, namely:-
“FORM GST ASMT- 15
To Tax Period
F.Y.
Assessment order under section 63 Preamble - << standard
>>
OR On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction : (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
Note - |
14. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-16, the following FORM shall be substituted, namely:-
“FORM GST ASMT- 16
To 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 : 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
Designation
Note - |
15. With effect from 1st 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 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 3/2019 - Central Tax, dated the 29th January, 2019, published vide number G.S.R 63 (E), dated the 29th January, 2019.