New Gst Rate Are Applicable on Hotel Industry w.e.f. 01.10.2019

New Gst Rate Are Applicable on Hotel Industry w.e.f. 01.10.2019

The GST Council in its 37^th meeting decided to lower GST rates on hotel tariff and outdoor catering, giving a boost to the hospitality sector. Hotels with room tariffs of up to Rs 1,000 need not pay any GST. For those who are under the tariffs of Rs 1,001-7,500 will be  taxable at 12%, and for those offering rooms at more than Rs 7,500 a night, the levy will be 18%.

The GST Council has also decided to slash the rate on outdoor catering to 5 per cent from 18 per cent. However, no input tax credit (ITC) will be available to them.

The council not only reduced the rates, but also rearrange the slabs. Earlier, room tariffs of Rs 1,001-2,500 attracted a rate of 12%; traffic of Rs 2,500-7,500 attracted an 18% rate, and those costing above Rs 7,500 paid tax at 28%.

“Reduction in tax from the peak rate of 28% to 18% for hotels having tariff of more than Rs 7,500 and from 18% to 12% for hotels having tariff less than Rs 7,500 should give a boost to the tourism industry,”

New Gst Rates are as follows :-

TYPE OF SERVICES	PARTICULARS	TAX RATE	CONDITIONS
Hotel  Accomodation	Value of Room Renta) Upto Rs.1,000 b) Rs.1,001 to Rs.7,500 c) Rs.7,501 and above	0% 12% 18%	_ _ _
Restaurant  Service	a) Restaurant is part of specified premises.b) Restaurant is not part of specified premises.	18% 5%	_ No ITC
Outdoor Catering	a) Supplied by or at Specified premisesb) Supplied by and at other than specified premises	18% 5%	_ No ITC
Outdoor Catering with Renting of Premises (Mandap keeper)	a) Supplied by or at Specified premisesb) Supplied by and at other than specified premises	18% 5%	_ No ITC

Specified premises means the premises providing the hotel accomodation services having declared tariff (i.e. published tariff without any discount) of any unit of accomodation above Rs. 7,500.

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Companies (Appt and Qualification of Dir) 4th Amendment Rules 2019

Companies (Appt and Qualification of Dir) 4th Amendment Rules 2019

[To be published in the Gazette of India, Extraordinary, Part II. Section 3, Sub-section (i)]

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION

New Delhi, the 30th September, 2019

G.S.R. -(E). – In exercise of the powers conferred by the second proviso to sub-section (1), sub-section (4) and clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150, section 151, sub-section (5) of section 152, section 153, section 154, section 157, section 160, sub-section (1) of section 168 and section 170 read with section 459 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely: –

1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, in rule 12A, after the fourth proviso, the following Note shall be inserted, namely:-

“Note : For the financial year ending on 31’st March,2019, the individual shall submit e-form DIR-3 KYC or web form DIR-3 KYC-WEB, as the case may be, on or before the 14th October, 2019.”

[F.No. 1/22/2013-CL-V]

(K.V.R. Murty)
Joint Secretary to the Government of India

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Companies (Registration Offices and Fees) 5th Amendment Rules 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i)]

Government of India
MINISTRY OF CORPORATE AFFAIRS

Notification

New Delhi, 30’th September, 2019

G.S.R……..(E).– ln exercise of the powers conferred by sections 396, 398, 399, 403 and 404 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely :-

1. (1) These rules may be called the Companies (Registration Offices and Fees) Fifth Amendment Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, in item VII relating to FEE FOR FILING e- Form DIR-3 KYC or DIR- 3 KYC-WEB under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, after sub- item no.(i), the following Note shall be inserted, namely :-

*Note : For the financial year ended on 31st March, 2019, no fee shall be payable in respect of e-form DIR-3 KYC or DIR-3 KYC-WEB through web service till 14th October, 2019.”

[F. No. 01/16/2013 CL-V (Pt-I)]

K.V.R. Murty
Joint Secretary

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DIR 3 KYC Due Date Extended to 14.10.19| MCA Notification

DIR 3 KYC Due Date Extended to 14.10.19| MCA Notification

[To be published in the Gazette of India, Extraordinary, Part II. Section 3, Sub-section (i.)

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 30th September, 2019

G.S.R. -(E). – In exercise of the powers conferred by the second proviso to sub-section (1), sub-section (4) and clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150, section 151, sub-section (5) of section 152, section 153, section 154, section 157, section 160, sub-section (1) of section 168 and section 170 read with section 459 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely: –

1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, – in rule 12A, after the fourth proviso, the following Note shall be inserted, namely:-

“Note: For the financial year ending on 31’t March,2019, the individual shall submit e-form DIR-3 KYC or web form DIR-3 KYC-WEB, as the case may be, on or before the 14th October, 2019.” .

Click here to read the notification

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ICSI Representation for Extension of last date for filing of DIR-3 KYC

ICSI Representation for Extension of last date for filing of DIR-3 KYC

THE INSTITUTE OF Company Secretaries of India
IN PURSUIT OF PROFESSIONAL EXCELLENCE
Statutory body under an Act of Parliament
{Under the jurisdiction of Ministry of Corporate Affairs)

30th September, 2019

MCA: 2019

Shri Injeti Srinivas, IAS
Secretary to Government of India
Ministry of corporate Affairs
Shastri Bhawan
New Delhi 110001

Sir,

Subject : Extension of last date for filing of DIR-3 KYC under the Companies Act, 2013

As you are kindly aware that in terms of the provisions of Rule 12A of the Companies (Appointment and Qualification of Directors} Rules, 2014, every individual who holds a Director Identification Number (DIN) as on 31st March of a financial year is required to submit e-form DIR-3-KYC to the Central Government on or before 30th September of immediate next financial year.

In this regard, we wish to bring to your kind notice some of the practical difficulties which arc being faced by the directors and professionals in filing DIR-3 KYC:

(i) login MCA portal

(ii) pre-scrutiny of form DIR-3 KYC

(iii) generation of OTP

(iv) ceiling of 10 KYC from one login per day

(v) use of special characters in the form

As a consequence, the directors are not able to file their KYC by due date i.e. 30 September, 2019. Considering this, we request to kindly consider granting extension of time for filing the DlR-3 KYC without levying any fee.

We shall be happy to provide any further information or clarification that may be desired in this regard by your good office.

Thanking You
Yours faithfully

(CS Samir Raheja)
Director

Click To Download Official Copy of Representation

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GST Forms Available on the GST Common Portal

GST Forms Available on the GST Common Portal

In this Article you can know the various GST Forms Available on the GST Common Portal along with their Description.

GST Forms Available on the GST Common Portal

1. GST Registration

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST REG-01	For Taxpayer	Application for Registration
2.	FORM GST REG-02	For Tax Official	Acknowledgment
3.	FORM GST REG-03	For Tax Official	Notice for Seeking Additional Information / Clarification / Documents relating to Application for registration/ amendment/cancellation etc.
4.	FORM GST REG-04	For Taxpayer	Reply of the taxpayer/applicant furnishing Clarification/additional information/document etc. in response to REG-03
5.	FORM GST REG-05	For Tax Official	Order of Rejection of Application for <Registration / Amendment / Cancellation/>
6.	FORM GST REG-06	For Tax Official	Registration Certificate
7.	FORM GST REG-07	For Taxpayer	Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at Source (u/s 52)
8.	FORM GST REG-08	For Tax Official	Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
9.	FORM GST REG-09	For Taxpayer	Application for Registration of Non Resident Taxable Person
10.	FORM GST REG-10	For Taxpayer	Application for registration of person supplying Online Information and Database Access or Retrieval Services (OIDAR/NROP) from a place outside India to a person in India, other than a registered person.
11.	FORM GST REG-11	For Taxpayer	Application for extension of registration period by casual / non-resident taxable person
12.	FORM GST REG-12	For Tax Official	Order of Grant of Temporary Registration/ Suo Moto Registration
13.	FORM GST REG-13	For Taxpayer	Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
14.	FORM GST REG-14	For Taxpayer	Application for Amendment in Registration Particulars (For all types of registered persons)
15.	FORM GST REG-15	For Tax Official	Order of Amendment
16.	FORM GST REG-16	For Taxpayer	Application for Cancellation of Registration
17.	FORM GST REG -17	For Tax Official	Show Cause Notice for Cancellation of Registration
18.	FORM GST REG -18	For Taxpayer	Reply to the Show Cause Notice issued for cancellation for registration
19.	FORM GST REG-19	For Tax Official	Order for Cancellation of Registration
20.	FORM GST REG-20	For Tax Official	Order for dropping the proceedings for cancellation of registration
21.	FORM GST REG-21	For Taxpayer	Application for Revocation of Cancellation of Registration
22.	FORM GST REG-22	For Tax Official	Order for revocation of cancellation of registration
23.	FORM GST REG-23	For Tax Official	Show Cause Notice for rejection of application for revocation of cancellation of registration
24.	FORM GST REG-24	For Taxpayer	Reply to the notice for rejection of application for revocation of cancellation of registration
25.	FORM GST REG-25	For tax official	Certificate of Provisional Registration (Presently Closed as per Law)
26.	FORM GST REG-26	For Taxpayer	Application for Enrolment of Existing Taxpayer (Presently Closed as per Law)
27.	FORM GST REG-29	For Taxpayer	Application for Cancellation of Registration of Migrated Taxpayers (Presently Closed as per Law)
28.	FORM GST REG-30	For Tax Official	Form for Field Visit Report

2. GST Returns

Sl. No.	Return	Available for	Description of the Form
1.	FORM GSTR-1	For Taxpayer	Details of outward supplies of goods or services
2.	FORM GSTR-2A	For Taxpayer	Details of auto-drafted supplies
3.	FORM GSTR-3B	For Taxpayer	Monthly Return
4.	FORM GSTR-4	For Taxpayer	Quarterly return for registered person opting for composition levy (This form shall be modified and implemented in due course as “the Return for Financial Year of Registered Person, who has opted for Composition levy or availing benefit of notification no. 02/2019- Central Tax” (Rate).
5.	FORM GSTR-4A	For Taxpayer	Auto-drafted details for registered person opting for composition levy
6.	FORM GSTR-5	For Taxpayer	Return for non-resident taxable person
7.	FORM GSTR-5A	For Taxpayer	Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non- taxable persons in India
8.	FORM GSTR-6	For Taxpayer	Return for Input Service Distributor
9.	FORM GSTR-6A	For Taxpayer	Details of supplies auto-drafted form (Auto-drafted from GSTR-1)
10.	FORM GSTR-7	For Taxpayer	Return for tax deducted at source (TDS)
11.	FORM GSTR 7A	for Taxpayer	Tax deduction at source certificate
12.	FORM GSTR – 8	For Taxpayer	Statement for tax collection at source (TCS)
13.	FORM GSTR – 9	For Taxpayer	Annual return
14.	FORM GSTR – 9A	For Taxpayer	Annual return (For      Composition Taxpayer)
15.	FORM GSTR-9C	For Taxpayer	PART – A – Reconciliation Statement Part B – Certificate
16.	FORM GSTR-10	For Taxpayer	Final Return
17.	FORM GSTR-11	For UIN holders	Statement of inward supplies by persons having Unique Identity Number (UIN)

3. GST Payments

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST PMT –01	For taxpayer	Electronic Liability Register of Registered Person (Part–I: Return related liabilities)
2.	FORM GST PMT –01	For taxpayer	Electronic Liability Register of Taxable Person (Part-II: other return related liabilities)
3.	FORM GST PMT –02	For taxpayer	Electronic Credit Ledger of Registered Person
4.	FORM GST PMT –03	For Tax Official	Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
5.	FORM GST PMT –05	For taxpayer	Electronic Cash Ledger
6.	FORM GST PMT –06	For taxpayer	Challan for deposit of goods and services tax
7.	FORM GST PMT –07	For taxpayer	Application for intimating discrepancy relating to payment

4. GST Refund

Sl. No.	Forms	Available for	Description of the Form
1.	FORM-GST-RFD-01 A	For taxpayer	Application for Refund
2.	FORM-GST-RFD-01 B	For Tax Official	Refund Order details
3.	FORM GST RFD-10	For taxpayer	Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
4.	FORM GST RFD-01	For Taxpayers	Application for Refund (Online Processing)
5.	FORM GST RFD-02	For Tax Officials	Acknowledgment of the Application for Refund
6.	FORM GST RFD-03	For Tax Officials	Deficiency Memo
7.	FORM GST RFD-04	For Tax Officials	Provisional Refund Order
8.	FORM GST RFD-05	For Tax Officials	Payment Order
9.	FORM GST RFD-06	For Tax Officials	Refund Sanction/Rejection Order
10.	FORM GST RFD-07B	For Tax Officials	Order for Withholding the Refund
11.	FORM GST RFD-08	For Tax Officials	Notice for Rejction of the Application for Refund
12.	FORM GST RFD-09	For Taxpayers	Reply to the Show Cause Notice
13.	FORM GST RFD-11	For taxpayer	Furnishing of bond or Letter of Undertaking for export of goods or services

5. GST Assessment

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST ASMT – 01	For taxpayer	Application for Provisional Assessment under section 60
2.	FORM GST ASMT – 02	For Tax Official	Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
3.	FORM GST ASMT – 03	For taxpayer	Reply to the notice seeking additional information
4.	FORM GST ASMT – 04	For Tax Official	Order of Provisional Assessment
5.	FORM GST ASMT – 05	For taxpayer	Furnishing of Security
6.	FORM GST ASMT – 06	For Tax Official	Notice for seeking additional information / clarification / documents for final assessment
7.	FORM GST ASMT – 07	For Tax Official	Final Assessment Order
8.	FORM GST ASMT – 08	For taxpayer	Application for Withdrawal of Security
9.	FORM GST ASMT – 09	For Tax Official	Order for release of security or rejecting the application
10.	FORM GST ASMT – 10	For Tax Official	Notice for intimating discrepancies in the return after scrutiny
11.	FORM GST ASMT – 11	For taxpayer	Reply to the notice issued under section 61 intimating discrepancies in the return
12.	FORM GST ASMT–12	For Tax Official	Order of acceptance of reply against the notice issued under section 61
13.	FORM GST ASMT – 14	For Tax Official	Show Cause Notice for assessment under section 63
14.	FORM GST ASMT – 15	For Tax Official	Assessment order under section 63
15.	FORM GST ASMT – 16	For Tax Official	Assessment order under section 64
16.	FORM GST ASMT – 17	For taxpayer	Application for withdrawal of assessment order issued under section 64
17.	FORM GST ASMT – 18	For Tax Official	Acceptance or Rejection of application filed under section 64 (2)

6. Input Tax Credit

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST ITC-01	For Taxpayer	Declaration for claim of input tax credit under sub-section (1) of section 18
2.	FORM GST ITC-02	For Taxpayer	Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
3.	FORM GST ITC-03	For Taxpayer	Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub- section (4) of section 18
4.	FORM GST ITC-04	For Taxpayer	Details of goods/capital goods sent to job worker and received back

7. GST Demand and Recovery

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST DRC – 01	For Tax Official	Summary of Show Cause Notice
2.	FORM GST DRC -02	For Tax Official	Summary of Statement
3.	FORM GST DRC -03	For Taxpayer	Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
4.	FORM GST DRC – 04	For Tax Official	Acknowledgement of acceptance of payment made voluntarily
5.	FORM GST DRC- 05	For Tax Official	Intimation of conclusion of proceedings
6.	FORM GST DRC – 06	For Taxpayer	Reply to the Show Cause Notice
7.	FORM GST DRC-07	For Tax Official	Summary of the order
8.	FORM GST DRC – 08	For Tax Official	Summary of Rectification /Withdrawal Order
9.	FORM GST DRC – 09	For Tax Official	Order for recovery through specified officer under section 79
10.	FORM GST DRC – 10	For Tax Official	Notice for Auction of Goods under section 79 (1) (b) of the Act
11.	FORM GST DRC – 11	For Tax Official	Notice to successful bidder
12.	FORM GST DRC – 12	For Tax Official	Sale Certificate
13.	FORM GST DRC – 13	For Tax Official	Notice to a third person under section 79(1) (c)
14.	FORM GST DRC – 14	For Tax Official	Certificate of Payment to a Third Person
15.	FORM GST DRC-15	For Tax Official	Application before the Civil Court requesting Execution for a Decree
16.	FORM GST DRC – 16	For Tax Official	Notice for attachment and sale of immovable/movable goods/shares under section 79
17.	FORM GST DRC – 17	For Tax Official	Notice for Auction of Immovable/Movable Property under section 79(1) (d)
18.	FORM GST DRC – 18	For Tax Official	Certificate action under clause (e) of sub-section (1) section 79
19.	FORM GST DRC – 19	For Taxpayer	Application to the Magistrate for Recovery as Fine
20.	FORM GST DRC – 20	For Taxpayer	Application for Deferred Payment/ Payment in Instalments
21.	FORM GST DRC – 21	For Tax Official	Order for acceptance/rejection of application for deferred payment / payment in instalments
22.	FORM GST DRC – 22	For Tax Official	Provisional attachment of property under section 83
23.	FORM GST DRC – 23	For Tax Official	Restoration of provisionally attached property / bank account under section 83
24.	FORM GST DRC-24	For Tax Official	Intimation to Liquidator for recovery of amount
25.	FORM GST DRC – 25	For Tax Official	Continuation of Recovery Proceedings

8. GST Appeals

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST APL – 01	For taxpayer	Appeal to Appellate Authority
2.	FORM GST APL – 02	For Tax Official	Acknowledgment for submission of appeal
3.	FORM GST APL – 03	For Tax Official	Application to the Appellate Authority under sub-section (2) of Section 107
4.	FORM GST APL – 04	For Tax Official	Summary of the Demand after Issue of Order by the Appellate Authority, Revisional Authority, Tribunal Or Court
5.	FORM GST RVN-01	For Tax Officials	Notice Under Sec. 108 of CGST Act

9. GST Advance Ruling

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST ARA -01	For taxpayer	Application Form for Advance Ruling
2.	FORM GST ARA -02	For taxpayer/ appellant	Appeal to the Appellate Authority for Advance Ruling
3.	FORM GST ARA -03	For taxpayer	Appeal to the Appellate Authority for Advance Ruling

10. GST Composition Forms

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST CMP-01	For Taxpayer	Intimation to pay tax under section 10 (composition levy)
2.	FORM GST CMP-02	For Taxpayer	Intimation to pay tax under section 10 (composition levy)
3.	FORM GST CMP-03	For Taxpayer	Intimation of details of stock on date of opting for composition levy
4.	FORM GST CMP-04	For Taxpayer	Intimation/Application for Withdrawal from Composition Levy
5.	FORM GST CMP-05	For Tax Official	Notice for denial of option to pay tax under Section 10
6.	FORM GST CMP-06	For Taxpayer	Reply to the notice to Show Cause
7.	FORM GST CMP-07	For Tax Official	Order for acceptance / rejection of reply to show cause notice
8.	FORM GST CMP-08	For Taxpayer	Statement for payment of self-assessed tax

11. GSTP

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST PCT – 01	For GSTP	Application for Enrolment as Goods and Services Tax Practitioner
2.	FORM GST PCT-02	For Tax Official	Enrolment Certificate of Goods and Services Tax Practitioner
3.	FORM GST PCT-03	For Tax Official	Show Cause Notice for disqualification
4.	FORM GST PCT-04	For Tax Official	Order of rejection of enrolment as GST Practitioner
5.	FORM GST PCT-05	For GSTP/Taxpayers	Authorisation / Withdrawal of authorisation for Goods and Services Tax Practitioner
6.	FORM GST PCT-06	for GSTP	Application for Cancellation of Enrolment as Goods and Services Tax Practitioner
7.	FORM GST PCT-07	For Tax Official	Order of Cancellation of Enrolment as Goods and Services Tax Practitioner

12. E-Way Bill

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST EWB-01	For taxpayer	E-Way Bill
2.	FORM GST EWB-02	For taxpayer	Consolidated E-Way Bill
3.	FORM GST EWB-03	For Tax Official	Verification Report
4.	FORM GST EWB-04	For taxpayer/ transporter	Report of Detention

13. Compounding

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST CPD-01	For Taxpayer	Application for Compounding of Offence
2.	FORM GST CPD-02	For Tax Official	Order for rejection / allowance of compounding of offence

14. Enforcement

Sl. No.	Forms	Available for	Description of the Form
1.	FORM GST INS-01	For Tax Official	Authorisation for Inspection or Search
2.	FORM GST INS-02	For Tax Official	Order of Seizure
3.	FORM GST INS-03	For Tax Official	Order of Prohibition
4.	FORM GST INS-04	For Taxpayer	Bond for Release Of Goods Seized
5.	FORM GST INS-05	For Tax Official	Order of Release ff Goods/ Things of Perishable or Hazardous Nature
	Forms relating to interception/inspection of conveyances and goods in movement
1.	FORM GST MOV-01	For Tax Official	Statement of the Owner / Driver/ Person in Charge Of the Goods and Conveyance
2.	FORM GST MOV-02	For Tax Official	Order For Physical Verification / Inspection of the Conveyance, Goods and Documents
3.	FORM GST MOV-03	For Tax Official	Order of Extention of Time for Inspection Beyond three Working Days
4.	FORM GST MOV-04	For Tax Official	Physical Verification Report
5.	FORM GST MOV-05	For Tax Official	Release Order
6.	FORM GST MOV-06	For Tax Official	Order Of Detention under Section 129 (1) of The State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods and Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017
7.	FORM GST MOV-07	For Tax Official	Notice Under Section 129 (3) Of The State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods And Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017
8.	FORM GST MOV-08	For Tax Official	Bond for Provisional Release of Goods and Conveyance
9.	FORM GST MOV-09	For Tax Official	Order of Demand of Tax And Penalty
10.	FORM GST MOV-10	For Tax Official	Notice for Confiscation of Goods or Conveyances and Levy of Penalty Under Section 130 of State/Union Territory Goods and Services Tax Act, 2017 Read With the Relevant Provisions of The Central Goods and Services Tax Act, 2017 / The Integrated Goods and Services Tax Act, 2017 and Goods And Services Tax (Compensation To States) Act, 2017
11.	FORM GST MOV-11	For Tax Official	Order of Confiscation of Goods and Conveyance And Demand of Tax, Fine and Penalty

15. Transition Forms

Transitional Credit(Presently filing is over so forms are no longer available on portal for filing)

Sl. No.	Forms	Available	Description of the Form
1	FORM GST TRAN – 1	For taxpayer	Transitional ITC / Stock Statement
2	FORM GST TRAN – 2	For taxpayer	_
3	FORM GST TRAN – 3	For taxpayer

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Online refund processing and single authority disbursement : Advisory

Online refund processing and single authority disbursement : Advisory for taxpayers

The online processing of refund applications and single authority disbursement has been implemented. The taxpayers are advised to take note of the following changes:

1. Refund applications filed by the taxpayers in RFD-01 form shall be processed electronically/ online by the tax-officer and all communications between the tax officers and the taxpayers shall take place electronically.

2. Refund amount shall be disbursed by accredited bank of Central Board of Indirect Taxes and Customs (CBIC) through the Public Financial Management System (PFMS) after bank account validation.

Online refund processing and single authority disbursement : Advisory for taxpayers

The details of changes in various forms are illustrated below in the tables:

Form	RFD-01
Description	Refund Application
Action by	Taxpayer
Previous Processing Workflow	The taxpayers were filling refund application in form RFD-01A online.
Electronic/ Online Processing	The RFD-01A form has been disabled on the portal.   The taxpayer shall be able to file his refund application in form RFD-01 now. However, the taxpayer shall be able to view the status of RFD-01A applications also along with the new ones.   The bank account details mentioned in the refund application shall be validated by PFMS after filing of RFD-01. The taxpayers must ensure that the bank account details selected in the refund application are valid and correct.   The taxpayer will need to change/ edit the bank account details (through non-core amendment in registration in REG-14) if there is failure of bank account validation by PFMS. After performing this step, the taxpayer needs to enter the updated bank account by clicking on ‘Update Bank Account’ functionality provided with the ARN of the refund application.   The taxpayer shall be able to view the status of bank account validation on his dashboard. It will also be communicated through e-mail/ SMS.

Form	RFD-02
Description	Acknowledgement
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-02 manually.
Electronic Processing	The tax officer shall issue RFD-02 electronically to the taxpayer.   The taxpayer shall be able to view the acknowledgement in RFD-02 on his dashboard.   The taxpayer will also receive communication through email and SMS.

Form	RFD-03
Description	Deficiency Memo
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-03 manually and there was no auto recredit of ITC/cash.
Electronic Processing	The tax officer shall issue RFD-03 electronically to the taxpayer.   With the issuance of RFD-03, the ITC/ cash will get recredited to the electronic credit/ cash ledger of the taxpayer. The taxpayer shall be able to view the deficiency memo in RFD-03 on his dashboard.   Once RFD-03 has been issued against an ARN, the taxpayer is required to file a fresh refund application.   The taxpayer will receive communication through email and SMS.

Form	RFD-04
Description	Provisional Refund Order
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-04 manually.
Electronic Processing	The tax officer shall issue RFD-04 electronically to the taxpayer.   The taxpayer shall be able to view the provisional sanction order in RFD-04 on his dashboard. The taxpayer will receive communication through email and SMS.

Form	RFD-05
Description	Payment Order
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-05 manually and sent a copy to the central nodal authority and state AAs respectively for disbursement.
Electronic Processing	The tax officer shall issue RFD-05 electronically to the taxpayer. The tax officer is not required to send the copy of RFD-05 to the central nodal authority and state AAs.   The taxpayer shall be able to view the payment order in RFD-05 on his dashboard.   The bank account details mentioned in the refund application shall be validated by PFMS after issuance of RFD-05 by the tax-officer.   The taxpayer will need to change/ edit the bank account details (through non-core amendment in registration in REG-14) if there is failure of bank account validation by PFMS. After performing this step, the taxpayer needs to enter the updated bank account by clicking on ‘Update Bank Account’ functionality provided with the ARN of the refund application.   The taxpayer shall be able to view the status of bank account validation and disbursement on his dashboard.   The taxpayer will receive communication through email and SMS.

Form	RFD-06
Description	Final Refund Sanction/ Rejection Order
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-06 manually.
Electronic Processing	The tax officer shall issue RFD-06 electronically to the taxpayer. The taxpayer shall be able to view the final sanction/ rejection order in RFD-06 on his dashboard.

Form	RFD-7B
Description	Withholding Order
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-07B manually.
Electronic Processing	The tax officer shall issue RFD-07B electronically to the taxpayer.   The taxpayer shall be able to view the withhold order in RFD-07B on his dashboard.   The taxpayer will receive communication through email and SMS.

Form	RFD-08
Description	Show Cause Notice
Action by	Tax Officer
Previous Processing Workflow	The tax officer issued RFD-08 manually.
Electronic Processing	The tax officer shall issue RFD-08 electronically to the taxpayer.   The taxpayer shall be able to view the show cause notice in RFD-08 on his dashboard.   The taxpayer is expected to give reply to the SCN within 15 days of receipt of the SCN. If the taxpayer doesn’t respond within 15 days of the issuance of SCN, the tax officer can take action on the refund application. The taxpayer will receive communication through email and SMS.

Form	RFD-09
Description	Reply to Show Cause Notice by the Taxpayer
Action by	Taxpayer
Previous Processing Workflow	The taxpayers were submitting reply to the show cause notice manually to the tax officer.
Electronic Processing	The taxpayer is required to reply the SCN electronically/online in RFD-09 form which would be available on his dashboard. The taxpayer shall be able to reply to the SCN and upload supporting documents electronically through RFD-09.   The tax officer may not process the reply to the SCN if not given electronically in RFD-09 by the taxpayer.

Form	PMT-03
Description	Order for Recredit of Rejected Amount
Action by	Tax Officer
Previous Processing Workflow	The tax officer uploaded the refund order details in RFD-01B and then the ITC got recredited to the taxpayer’s ITC ledger.
Electronic Processing	The tax officer shall issue PMT-03 electronically.   With the issuance of PMT-03, the inadmissible ITC shall get recredited to the electronic credit ledger of the taxpayer automatically. The taxpayer is required to give a undertaking that he will not file an appeal against the refund order if he/she desires to get a recredit of the rejected amount. This undertaking has to be submitted to the tax officer manually. The taxpayer shall be able to view the recredit order in PMT-03 on his dashboard.

You May Also Refer : GST Online processing of refund applications and single authority disbursement implemented

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