GST Tip – 397,

As per Notification No 55 – Central Tax  when refund application is filed manually using FORM-GST-RFD-01 A, while processing the same the concerned officer will issue the refund order in FORM-GST-RFD-01 B.

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GST Tip – 391

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be filed by the concerned officer or the jurisdictional officer in the common portal in FORM GST ARA-03 and for filing the appeal no fee shall be payable by the officer.

GST Tip – 338

If the concerned officer is satisfied with the information furnished for payment of taxes on provisional basis, the officer shall issue order in FORM GST ASMT-04 after the taxable person executes a bond in such form as may be prescribed, and with such surety or security as the proper officer may deem fit, binding the taxable person for payment of the difference between the amount of tax as may be finally assessed and the amount of tax provisionally assessed.

GST Tip – 321

As per Rule 140 of the CGST Rules, if the goods are not produced before the concerned officer on the date said by the person whose goods are seized, the officer can encash the security provided and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.

GST Tip – 317

As per Rule 139 of the CGST Rules, during Inspection, Search or Seizure, if the officer finds that any of the documents, goods, books or any other thing liable for seizure, the things seized should be issued in FORM GST INS-02 to the taxpayer.