Section 162(8) in Punjab Goods and Services Tax Rules, 2017

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State of Punjab - Subsection

Section 162(8) in Punjab Goods and Services Tax Rules, 2017

(8)Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.Form GST CMP -01[See rule 3(1)]Intimation to pay tax under section 10 (composition levy)(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as may benotified by the Government
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy

6. Financial Year from which composition scheme is opted	2017-2018
7. Jurisdiction	Centre	State
8. Declaration -I hereby declare that the aforesaid business shall abide bythe conditions and restrictions specified for payment for taxunder section 10.
9. VerificationI.................................................................................... hereby solemnly affirmand declare that the information given hereinabove is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.Signature of AuthorisedSignatoryNamePlace.Date.Designation/Status

Form GST CMP -02[See rule 3(2)]Intimation to pay tax under section 10 (composition levy)(For persons registered under the Act)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as may benotified by the Government
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy

6. Financial Year from which composition scheme is opted
7. Jurisdiction	Centre	State
8. Declaration -I hereby declare that the aforesaid business shall abide bythe conditions and restrictions specified for payment for taxunder section 10.
9. VerificationI.................................................................................... hereby solemnly affirmand declare that the information given hereinabove is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.Signature of AuthorisedSignatoryNameDesignation/StatusPlace.Date.

Form GST-CMP-03[See rule 3(4)]Intimation of details of stock on date of opting for composition levy(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business

5. Details of application filed to pay tax under section 10	(i) Application reference number (ARN)
(ii) Date of filing

6. Jurisdiction

Centre

State

7. Stock of purchases made from registered person under the existing law
Sr. No.	GSTIN/TIN	Name of the supplier	Bill/Invoice No.	Date	Value of Stock	VAT	Central Excise	Service Tax (if applicable)	Total
1	2	3	4	5	6	7	8	9	10
1
2
Total

8. Stock of purchases made from unregistered person under the existing law
Sr. No.	Name of the unregistered person	Address	Bill/Invoice No.	Date	Value of Stock	VAT	Central Excise	Service Tax (if applicable)	Total
1	2	3	4	5	6	7	8	9
1
2
Total
{\|
9. Details of tax paid	Description	Central Tax	State Tax/UT Tax
Amount
Debit entry no.

|-|

10. Verification

I .................................................................................... hereby solemnlyaffirm and declare that the information given hereinabove is trueand correct to the best of my knowledge and belief and nothinghas been concealed therefrom.

|-|

	Signature of Authorised Signatory
Place	Name
Date	Designation/Status

|}Form GST - CMP-04[See rule 6(2)]Intimation/Application for Withdrawal from Composition Levy

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business

5. Category of Registered Person

(i)	Manufacturers, other than manufacturers of such goods as may benotified by the Government
(ii)	Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II
(iii)	Any other supplier eligible for composition levy.

6. Nature of Business
7. Date from which withdrawal from composition scheme is sought	DD-MM-YYYY
8. Jurisdiction	Centre	State

9. Reasons for withdrawal from composition scheme

10. VerificationI .................................................................................... hereby solemnlyaffirm and declare that the information given hereinabove is trueand correct to the best of my knowledge and belief and nothinghas been concealed therefrom.

	Signature of Authorised Signatory
Place	Name
Date	Designation/Status

Note - Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC-01Form GST CMP-05[See rule 6(4)]

Reference No. << -. >>

<< Date >>

ToGSTINNameAddressNotice for denial of option to pay tax under section 10Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: -

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State of Punjab - Subsection

Section 162(8) in Punjab Goods and Services Tax Rules, 2017