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State of Kerala - Section

Section 138 in Kerala Goods and Services Tax Rules, 2017

138. Documents to be carried with the consignment of goods.

(1)A person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, while transporting goods into or outside the State or where the goods are transported on a delivery chalan as specified under rule 55, along with the invoices, a declaration as mentioned in sub-rule (2), which shall be declared in the Kerala Value Added Tax Information System Portal immediately before such transportation of goods.
(2)The declaration shall be in,-
(a)form KER - 1, in case it is declared by a dealer registered under this Ordinance;
(b)form KER -2, in case it is declared by a person engaged in the business of transporting goods;
(c)form KER - 3, in case of transportation of goods by a person not registered under this Ordinance.
(3)In other cases, if the value of such taxable goods is not exceeding the limit specified in sub-rule (1), the consignment of goods shall be accompanied by invoices or the delivery chalan, as the case may be, subject to the provisions contained in clauses (b) and (c) of sub-section (3) of section 31.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/Provisional ID  
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 asnotified 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 2017-18
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 AuthorisedSignatoryNamePlace.Date.Designation/Status
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