Sub. Declaration with respect to compliance with various provisions of the Indian Goods and Services Tax (GST) law applicable to supplies made to Blue Star Limited and its subsidiaries (BSL Group).
Dear Business Partners,
We , PAN: and hereby declare that: (Please tick the applicable option).
Our aggregate turnover exceeds INR 5 crore in any of the preceding financial years from 2017-18 onwards and hence, we are covered within the ambit of E-Invoicing provisions under GST effective from 1 April 2022.
Our Organization is engaged in the following business. As per the provisions of GST law, E-invoicing is not applicable to us.
1. The insurer or a banking company or a financial institution, including a non-banking financial company.
2. Goods transport agency (GTA) transporting goods by road in a goods carriage.
3. Passenger transportation service.
4. Provision of services by way of admission to the exhibition of cinematograph films in multiplex screens.
5. Registered as Special Economic Zone unit.
We hereby confirm that the information furnished above is true and correct and acknowledge our obligation to forthwith intimate BSL Group in the event of any change therein. We also acknowledge our obligation to comply with the said requirements in respect of other documents, besides invoices and debit/ credit notes, issued by us to BSL Group, as and when notified by the Government.
Notwithstanding the option selected above, in the following scenarios, BSL Group shall be entitled to reject the document issued by us and withhold payment of GST charged therein until appropriate corrective actions are completed by us and intimated to BSL Group:
1. Where the document issued by us to BSL Group does not comply with the applicable provisions of the GST law, whether relating to E-Invoicing or otherwise; or
2. Where there is a mismatch between the said document and the transaction underlying such document reported by us at the GSTN portal; or
3. Where we fail to report the transaction underlying such document at the GSTN portal
Further, we hereby agree to adequately compensate and/ or indemnify BSL Group to the extent of tax, interest, penalty or any other amount if any portion of input tax credit availed by BSL Group on the basis of any document issued by us is disallowed and/ or required to be reversed or paid to the Government by BSL Group on account of any act or omission on our part in relation to E-Invoicing or any other provision of the GST law including, but not limited to, non-reporting/ incorrect reporting of transactions at the GSTN portal or issuance of documents without capturing details prescribed under the GST law.
The declaration above has been furnished in respect of all GST registrations held by us on the date of this letter and shall be deemed to have been furnished in respect of all registrations subsequently obtained by us unless expressly excluded vide an addendum to this letter.
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