[{"id":"621a2cfb-787c-4706-b3f6-9e4580f849aa","order":1,"text":"GST COMPLIANCE DECLARATION-CUM-UNDERTAKING","fontSize":"20","textAlign":"center","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"1f5d0322-0969-4d42-9f7d-21505acffbd4","order":2,"text":"(Under the Central Goods and Services Tax Act, 2017 and the corresponding State/Union Territory Goods and Services Tax legislation)","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"25","cflou":false,"active":true},{"id":"621bac6b-c39e-4b1f-a365-49522569ab22","order":3,"text":"Date: [Date of declaration]","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"875fe8f5-dba8-4dae-8cb8-55e76a160acf","order":4,"text":"To,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"b3957a49-78fb-4d44-bacd-cd3f7cbc2c60","order":5,"text":"[Name of the addressee]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"e3ca72cf-0598-4ea8-a69b-2185d84f5864","order":6,"text":"[Address of the addressee]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"2e18b52b-b16c-4397-bb66-a0f1bd93a62f","order":7,"text":"Subject: GST compliance declaration-cum-undertaking under the Central Goods and Services Tax Act, 2017 and the corresponding State/Union Territory Goods and Services Tax legislation.","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"5de8c015-af37-459e-a8e3-f664814f748d","order":8,"text":"The undersigned hereby states, declares and undertakes as follows, for being placed on record:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"5e13ec39-e396-491c-9d58-9642776f3b50","order":9,"text":"1. DETAILS OF THE DECLARANT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S01"},{"id":"07f19082-869a-4a2a-b5d8-4497fc041cf7","order":10,"text":"M/s [Name of the declarant entity], bearing Permanent Account Number (PAN) [PAN], having its constitution of business as [Constitution of business], with its principal place of business at [Address], [City], [State / Union Territory] – [PIN code] (the “Declarant”), represented by its duly authorised signatory, [Title] [Name of the authorised signatory], [Designation], makes this declaration-cum-undertaking (this “Declaration”) in favour of the addressee named above (the “Recipient”) with reference to supplies of goods and/or services made or to be made by the Declarant to the Recipient.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b26efe94-8121-41a5-b9d5-ac77fa96ff8a","order":11,"text":"In this Declaration, the Central Goods and Services Tax Act, 2017 (the “CGST Act”), the Central Goods and Services Tax Rules, 2017 (the “CGST Rules”), the corresponding State or Union Territory Goods and Services Tax legislation, the Integrated Goods and Services Tax Act, 2017 and the rules, notifications, circulars and orders issued thereunder, each as amended from time to time, are collectively referred to as the “GST laws”.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"f8a3ded9-8564-4b4d-9fd7-7dd0f0f3eb5b","order":12,"text":"2. GST REGISTRATION STATUS","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S02"},{"id":"2d34e7a5-6724-4993-a8bf-e4c2d753a486","order":13,"text":"The Declarant is duly registered under the CGST Act and the corresponding State/Union Territory GST legislation and holds Goods and Services Tax Identification Number (GSTIN) [GSTIN], effective from [Date of registration], in the State/Union Territory of [State / UT of registration]. The said registration is valid, active and subsisting as on the date of this Declaration, has not been suspended or cancelled, and, to the knowledge of the Declarant, no proceeding for the suspension or cancellation thereof is pending.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"c0240c21-d58e-41e4-84b1-67dcaf4523a5","order":14,"text":"The Declarant is registered as a regular taxable person and does not pay tax under the composition levy provided in Section 10 of the CGST Act. The Declarant charges and collects tax on its taxable supplies at the rates applicable from time to time.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"f960b671-3ca6-48ff-b317-e011d1054ee5","order":15,"text":"The Declarant has opted to pay tax under the composition levy in accordance with Section 10 of the CGST Act read with Rules 3 to 7 of the CGST Rules, and the said option is valid and subsisting as on the date of this Declaration. The Declarant has not crossed, and does not expect imminently to cross, the aggregate turnover limit applicable to the composition levy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"1a4ef35e-4be4-48cc-8564-32975cfa878b","order":16,"text":"The Declarant is not registered under the CGST Act or the corresponding State/Union Territory GST legislation. The aggregate turnover of the Declarant, computed in accordance with Section 2(6) of the CGST Act, for the financial year [Financial year] does not exceed the applicable threshold limit of [Registration threshold], and the Declarant is not engaged in any supply or activity requiring compulsory registration under Section 24 of the CGST Act, nor is it otherwise required to be registered under Section 22 of the CGST Act.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"b8c39968-c41a-47c2-a103-b6fe2150d363","order":17,"text":"3. DECLARATIONS","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S03"},{"id":"9e4e591a-8e9f-4d9f-850a-0f5fed4559ba","order":18,"text":"The Declarant solemnly declares and confirms that:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"94556617-7e85-49bd-9b0b-c6b6a47ad05a","order":19,"text":"(a) all information contained in this Declaration is true, correct and complete to the best of its knowledge and belief, and no material fact has been concealed, suppressed or misstated;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8bb67ba8-bd67-47ff-b774-f83db204ca9e","order":20,"text":"(b) it has not been convicted of any offence under the GST laws and, to its knowledge, no proceedings for fraud, wilful misstatement or suppression of facts are pending against it under the GST laws, including under Section 122 or Section 132 of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"75ae0bd7-9020-49a7-9706-9502496c5d45","order":21,"text":"(c) it has furnished all returns due from it under Sections 37 and 39 of the CGST Act up to the date of this Declaration and has discharged in full the tax, interest and other amounts due thereunder;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"bc2cd5cd-8d7d-438f-b6f8-f34b00f7e707","order":22,"text":"(d) its registration has not been obtained by means of fraud, wilful misstatement or suppression of facts, its electronic credit ledger has not been blocked under Rule 86A of the CGST Rules, and it has not been identified or communicated to by any tax authority as a risky, non-genuine or non-existent taxpayer.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"9b4aff8b-7e58-4e3e-8fd9-c8e769c183f8","order":23,"text":"(c) since opting for the composition levy, it has not collected any amount as or towards tax from any recipient and has issued bills of supply in accordance with the CGST Rules;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"781cc4ba-435c-49f0-87ea-5d5433d0c5f5","order":24,"text":"(d) it satisfies, and has at all relevant times satisfied, the conditions of eligibility for the composition levy under Section 10 of the CGST Act, including the restrictions relating to inter-State outward supplies of goods.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"42446706-bb82-4772-98b2-e646934eef08","order":25,"text":"(c) it has not charged, collected or recovered any amount as or towards goods and services tax from any recipient and does not hold itself out as a registered person;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"cf251af7-141e-4a87-80d5-ad27652d68dc","order":26,"text":"(d) it does not make any inter-State taxable supply, does not supply goods or services through an electronic commerce operator required to collect tax at source, and is not otherwise covered by any clause of Section 24 of the CGST Act.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"8d3ae0ac-8812-4941-aa0e-f8b7a8afe47a","order":27,"text":"4. UNDERTAKINGS","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S04"},{"id":"e628d352-5f64-4c54-936d-f2af336ef5bf","order":28,"text":"The Declarant irrevocably and unconditionally undertakes to the Recipient that it shall, at all times during the subsistence of this Declaration:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"969927c1-bfef-4973-9791-8814927fa363","order":29,"text":"(a) issue, for every taxable supply made to the Recipient, a tax invoice conforming to Section 31 of the CGST Act and Rule 46 of the CGST Rules, correctly stating its GSTIN, the description and HSN/SAC classification of the goods or services, the taxable value, the rate and amount of tax, the place of supply and, where applicable, the GSTIN of the Recipient;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"8dfb9c26-a008-4eac-9aba-b9c987e3eca7","order":30,"text":"(b) issue credit notes and debit notes, where required, in accordance with Section 34 of the CGST Act, and declare the details thereof in the returns for the period in which they are issued, within the time permitted by Section 34 of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"14032217-71df-4070-ae9a-2e36ec295e3f","order":31,"text":"(c) furnish the details of all outward supplies made to the Recipient in its statement of outward supplies in FORM GSTR-1 within the time prescribed under Section 37 of the CGST Act, so that such supplies are duly and accurately reflected in FORM GSTR-2B of the Recipient;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"88ea1199-7e75-4e9a-92b0-ec878fc0e49a","order":32,"text":"(d) rectify any error or omission in the reporting of supplies made to the Recipient, including any incorrect GSTIN or invoice particulars, promptly upon discovery or upon intimation by the Recipient, within the time permitted under Sections 37(3) and 39(9) of the CGST Act and, in any event, in time to preserve the entitlement of the Recipient to input tax credit having regard to Section 16(4) of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"2502ea85-9586-4f31-a451-fd8249926212","order":33,"text":"(e) furnish its return in FORM GSTR-3B within the time prescribed under Section 39 of the CGST Act and pay the tax due on supplies made to the Recipient to the credit of the Government within the period prescribed under Section 49 of the CGST Act, so as to enable the Recipient to avail input tax credit in accordance with Section 16 of the CGST Act, including the condition contained in Section 16(2)(c) thereof;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"cdc2c104-b794-4192-b822-d14127670fd5","order":34,"text":"(f) generate, carry and produce e-way bills in respect of movements of goods, wherever required under Section 68 of the CGST Act read with Rule 138 of the CGST Rules;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"90a38e18-0030-47be-a971-8d57a23ed422","order":35,"text":"(g) classify the goods and services supplied correctly, apply the correct rate of tax thereto and pass on to the Recipient the benefit of any reduction in the rate of tax or of input tax credit by way of a commensurate reduction in prices, as required by Section 171 of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"e7342300-3bba-45a7-9dc5-ad4c466ecd4f","order":36,"text":"(h) maintain and preserve the accounts and records required by Sections 35 and 36 of the CGST Act and the rules made thereunder, and furnish to the Recipient such copies of or extracts from those records relating to supplies made to the Recipient as the Recipient may reasonably require;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"ec90462c-a0c0-4b4d-9768-793f0fca35d4","order":37,"text":"(i) intimate the Recipient in writing, within seven (7) days, of any suspension, cancellation or amendment of its registration, any change in its GSTIN, constitution of business or principal place of business, any opt-in to the composition levy, or any other event rendering any statement in this Declaration untrue or incomplete;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"969c2237-a985-457a-952f-87243e0c395a","order":38,"text":"(j) cooperate with the Recipient in good faith and promptly furnish such information, documents, certificates and reconciliations as the Recipient may reasonably require to verify compliance with the GST laws, including for the resolution of any mismatch communicated by the tax authorities.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="},{"field":"19f43a4b-3cf8-4dd3-bdf6-68c698b779ac","value":"Yes","type":"remove","operator":"="}]},{"id":"9102b1dd-f516-4c62-ab45-40d32a8683ff","order":39,"text":"(j) cooperate with the Recipient in good faith and promptly furnish such information, documents, certificates and reconciliations as the Recipient may reasonably require to verify compliance with the GST laws, including for the resolution of any mismatch communicated by the tax authorities; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="},{"field":"19f43a4b-3cf8-4dd3-bdf6-68c698b779ac","value":"No","type":"remove","operator":"="}]},{"id":"633e6ca5-bf22-4956-8643-54fcdce3cb59","order":40,"text":"(k) issue e-invoices in respect of all supplies to which Rule 48(4) of the CGST Rules applies, obtain the Invoice Reference Number (IRN) and the signed QR code from the Invoice Registration Portal, and ensure that no invoice is issued otherwise than in accordance with Rule 48(4), it being acknowledged that any such non-conforming invoice shall not be treated as an invoice pursuant to Rule 48(5) of the CGST Rules.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="},{"field":"19f43a4b-3cf8-4dd3-bdf6-68c698b779ac","value":"No","type":"remove","operator":"="}]},{"id":"059ba3f5-7fd3-49f1-b0cb-d4d9f3ee1eb6","order":41,"text":"(a) not collect any amount as or towards tax from the Recipient on supplies made by it, in accordance with Section 10(4) of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"4891e431-5fe0-423b-909b-73ed0f175597","order":42,"text":"(b) issue, for every supply made to the Recipient, a bill of supply in accordance with Section 31(3)(c) of the CGST Act read with Rule 49 of the CGST Rules, mentioning the words “composition taxable person, not eligible to collect tax on supplies” at the top thereof, as required by Rule 5(1)(f) of the CGST Rules;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"7bec198a-99ad-4370-a8ef-305ce19ac6a4","order":43,"text":"(c) comply at all times with the conditions and restrictions applicable to the composition levy under Section 10 of the CGST Act and Rules 3 to 7 of the CGST Rules;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"bce9669e-6af3-4c1a-8ab5-4598ed75df2e","order":44,"text":"(d) maintain and preserve the accounts and records required by Sections 35 and 36 of the CGST Act and the rules made thereunder, and furnish to the Recipient such copies of or extracts from those records relating to supplies made to the Recipient as the Recipient may reasonably require;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"24954993-216c-476a-8728-0abeea0f07d3","order":45,"text":"(e) intimate the Recipient in writing, within seven (7) days, of any withdrawal from or cessation of eligibility for the composition levy, of its aggregate turnover exceeding the limit applicable under Section 10 of the CGST Act, or of any other event rendering any statement in this Declaration untrue or incomplete; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"9997b7bd-41bc-4324-a4c7-63a74b862167","order":46,"text":"(f) cooperate with the Recipient in good faith and promptly furnish such information and documents as the Recipient may reasonably require to verify compliance with the GST laws.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"24a6ac86-ed1a-4bc2-bfa8-a6d21723df23","order":47,"text":"(a) not charge, collect or recover any amount as or towards goods and services tax on any invoice or bill raised on the Recipient;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"cfcdfe0f-2aa9-4adc-9c4f-f67bc8edea16","order":48,"text":"(b) apply for registration under the GST laws within thirty (30) days of becoming liable to registration, as required by Section 25(1) of the CGST Act, and intimate the Recipient in writing within seven (7) days of becoming so liable and of the grant of registration, quoting the GSTIN allotted;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"3b544a3b-cb9b-4817-b7c0-a0cf48be2474","order":49,"text":"(c) monitor its aggregate turnover and the nature of its activities on an ongoing basis so as to identify, without delay, any liability to obtain registration under Section 22 or Section 24 of the CGST Act;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"4126ed91-f3af-4b3c-9ae2-6994c2cd9450","order":50,"text":"(d) extend all cooperation and promptly furnish all information reasonably required by the Recipient to determine and discharge any tax payable by the Recipient on a reverse charge basis under Section 9(3) or Section 9(4) of the CGST Act or Section 5(3) or Section 5(4) of the Integrated Goods and Services Tax Act, 2017; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"ec7e91e0-3d1c-4091-8df3-424c43948f0d","order":51,"text":"(e) intimate the Recipient in writing, within seven (7) days, of any event rendering any statement in this Declaration untrue or incomplete.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"4fe71c2d-5f69-4c2f-95bf-d751830eda0d","order":52,"text":"5. INDEMNITY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S05"},{"id":"9b63e904-b93b-4762-8b28-566aee00dd58","order":53,"text":"The Declarant shall indemnify, defend and hold harmless the Recipient and its directors, officers and employees from and against any and all taxes, interest, penalties, fees, losses, liabilities, costs and expenses (including reasonable professional fees) suffered or incurred by the Recipient arising out of or in connection with (i) any inaccuracy in, or breach of, any declaration made herein, or (ii) any failure by the Declarant to perform any undertaking contained herein.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"17867ecb-3045-4db4-955f-88ea91961577","order":54,"text":"Without prejudice to the generality of the foregoing, if any input tax credit availed or sought to be availed by the Recipient in respect of supplies made by the Declarant is denied, reversed, disallowed or required to be repaid, or any interest or penalty is levied on the Recipient, by reason of the Declarant's failure to upload, declare, report or pay tax in respect of such supplies, the Declarant shall, within seven (7) days of written demand, pay to the Recipient an amount equal to such credit together with interest under Section 50 of the CGST Act and any penalty so levied; and the Recipient shall be entitled, without prejudice to any other right or remedy, to withhold, deduct, adjust or set off an equivalent amount against any sums payable by it to the Declarant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"f8b1eb1d-aa85-47d9-827a-252cf25f1f8c","order":55,"text":"Without prejudice to the generality of the foregoing, the Declarant shall reimburse to the Recipient, on first written demand, any amount collected from the Recipient as or towards tax in contravention of Section 10(4) of the CGST Act, together with any interest or penalty suffered by the Recipient in consequence thereof.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"a9c7defc-d4d0-44a2-98b6-6fbf06d26a81","order":56,"text":"Without prejudice to the generality of the foregoing, the Declarant shall make good to the Recipient, on first written demand, any tax, interest or penalty suffered by the Recipient by reason of the Declarant being, or having become, liable to registration under the GST laws contrary to the declarations contained herein.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"REGULAR","type":"remove","operator":"="},{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"COMPOSITION","type":"remove","operator":"="}]},{"id":"398e28e9-2f7f-45e4-9555-cd9d17d26c73","order":57,"text":"6. CONTINUING DECLARATION AND RECORD","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S06"},{"id":"0f6bddd9-00d2-4a63-ab15-c4f34b058341","order":58,"text":"This Declaration is a continuing declaration-cum-undertaking. It applies to all supplies made by the Declarant to the Recipient on or after the date hereof and shall remain in full force and effect until expressly revoked by the Declarant by written notice to the Recipient; no revocation shall affect any right, obligation or liability accrued prior to the date on which it takes effect.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"82982bad-8cda-4ffd-b041-b14c90235878","order":59,"text":"The Recipient may place this Declaration on its records, rely and act upon it, and produce it before any tax, governmental, regulatory or judicial authority, including the jurisdictional officers under the GST laws, as evidence of the representations and undertakings of the Declarant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"e412e9e3-01db-4875-8424-fa5555c5e0f8","order":60,"text":"7. AUTHORITY AND VERIFICATION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S07"},{"id":"be4dd9ad-08c0-4051-a343-e6dc8aac4ea1","order":61,"text":"The signatory hereto is duly authorised to execute and deliver this Declaration for and on behalf of the Declarant, and this Declaration constitutes a valid and binding obligation of the Declarant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b545604b-a911-41fb-88da-7747c26cf503","order":62,"text":"The Declarant is aware that the furnishing of a false or incorrect declaration may entail penal consequences under the GST laws, including under Sections 122 and 125 of the CGST Act, in addition to consequences under any other applicable law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"f416ea52-420c-4bfb-b2df-6f18ae28bee9","order":63,"text":"Verification: I/We solemnly verify that the contents of this Declaration are true and correct to the best of my/our knowledge and belief, and that nothing material has been concealed therefrom.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"3aca7250-411d-4fca-b770-07048214113f","order":64,"text":"8. GENERAL","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S08"},{"id":"42389e3d-f29f-4b09-bf12-f16a042a22cd","order":65,"text":"This Declaration is in addition to, and not in derogation or substitution of, any right or remedy of the Recipient under any purchase order, agreement or applicable law, and the rights and remedies of the Recipient hereunder are cumulative.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1d9bd808-a5f1-4f60-97ce-ad1194e08455","order":66,"text":"Any intimation or notice required to be given to the Recipient under this Declaration shall be given in writing and delivered by hand, by registered post or recognised courier, or by e-mail, to the address of the Recipient stated above or to such other address as the Recipient may notify to the Declarant in writing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ed1e7c28-0638-47cd-b0e8-0758b045a5dd","order":67,"text":"This Declaration enures to the benefit of the Recipient and its successors and permitted assigns.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"86e90ffa-8294-4a6e-b986-387cd97034b5","order":68,"text":"If any provision of this Declaration is held to be invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"df65fb58-d763-4563-b3de-740e41843fee","order":69,"text":"The indemnity contained in this Declaration, and the obligations of the Declarant in respect of supplies made prior to the effective date of any revocation, shall survive the revocation of this Declaration.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"c46dda7e-cdff-4900-9f3b-839780382cf0","order":70,"text":"9. GOVERNING LAW AND JURISDICTION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10","sectionNum":"S09"},{"id":"12f1fc59-c335-46b0-900d-e529cc494fbb","order":71,"text":"This Declaration shall be governed by and construed in accordance with the laws of India. Subject to the jurisdiction of the authorities under the GST laws, the competent courts and tribunals at the place of the principal place of business of the Recipient shall have jurisdiction in relation to any dispute arising out of or in connection with this Declaration.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"25","cflou":false,"active":true},{"id":"8aabf6e5-09c5-48bb-91d8-b4e0de900cc8","order":72,"text":"Declared and signed at [Place of signature] on [Date of declaration].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"d5af3250-1495-4c0a-ad4c-66eeefb08da2","order":73,"text":"For [Name of the declarant entity]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"50","cflou":false,"active":true},{"id":"233aae5b-44f1-4e66-941b-bbf4f7ee4f5f","order":74,"text":"_________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"723de95a-cfbe-4ccd-9c72-a218dcfe3a2c","order":75,"text":"[Title] [Name of the authorised signatory], [Designation]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"6847e29a-720f-4260-bda7-395ef0897253","order":76,"text":"(Authorised Signatory)","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"1fc9a0c2-ef76-4f02-94fa-acee92354c59","order":77,"text":"GSTIN: [GSTIN]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true,"displayConditions":[{"field":"07cfdcc5-718d-4980-99a1-e5771048c7a5","value":"UNREGISTERED","type":"remove","operator":"="}]},{"id":"adfc75f5-9c5d-4496-9414-31d69189e1d3","order":78,"text":"(Seal/stamp of the Declarant, where applicable)","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]