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Filling of Returns under GST – GST – States – 12/2017-18 – Dated:- 2-1-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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In order to clarify the procedure on procurement of supplies of goods from dta by export-oriented unit (EOU)/electronic hardware technology park (EHTP) unit/software technology park (STP) unit/bio-technology parks (BTP) unit under deemed export benefits under section 147 of the andhra pradesh gst act, 2017 – GST – States – NO.6 [CCW/GST/74/2015] – Dated:- 2-1-2018 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CIRCULAR NO.6 [CCW/GST/74/2015] DATED 2-1-2018 In accordance with the decisions taken by the GST Council in its 22nd meeting held on 6-10-2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the APGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, a notification vide G.O.Ms

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in charge of such registered supplier; and (c) its jurisdictional Assistant Commissioner ( State Tax ). (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU/EHTP/STP/BTP unit. (iii) On receipt of such supplies, the EOU/EHTP/STP/BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to- (a) the registered supplier; (b) the jurisdictional Assistant Commissioner (State Tax ) in charge of such registered supplier; and (c) its jurisdictional Assistant Commissioner (State Tax). (iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/STP/BTP unit. (v) The recipient EOU/EHTP/STP/BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained

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d person by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/Software Technology Park (STP) unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of APGST Act, 2017 read with G.O.Ms No:496, dated 3-11-2017 (as per Circular . . . . . . . . . . . . dated . . . . . . . . . .) Running Sr. No. of intimation and Date . . . . . . . . LOP No. . . . . . . and valid upto . . . . . . . . . . GSTIN . . . . . . . . . . . We the, M/s . . . . . . . . . (Name of EOU/EHTP/STP/BTP unit and address) wish to procure the Goods namely (Tariff description, Quantity and value) . . . . . . . . . . . ., as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by Development Commissioner from M/s . . . . . . . . . . (Name of supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure

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Goods and Services Tax – GST – Dated:- 1-1-2018 – Q. Registered as Composition dealer in UP VAT & Now as Regular in GST regism, how to claim ITC on TAX PAID stock in hand as on appointed date. Ans. Please refer rule no. 117(2) (b) of SGST Rules, 2017, Same to be availed through Trans 1. Q. Last date for filing Trans 1 ? Can it be filed with late fee if filed after a due date ? plz reply urgently. Ans. Last date was 27th December, 2017. No. it can't be filed with late fee after due date. Q. Our firm export without LUT/Bond Now I will pay IGST Yes or no. and if will pay IGST. What if refund process. How show in gst3b.askGST_Gol Ans. If you export without LUT, IGST will be required to be paid at the time of Export, you can pay it thro

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 1-1-2018 – In R.S. Senthilkumar v. Additional Commissioner of S. T., Chennai-II, 2017 (7) TMI 852 – MADRAS HIGH COURT , where show cause notice issued and adjudication order passed despite the fact on record that assessee already having paid impugned tax with interest. Adjudication order passed by Additional Commissioner without discussion and findings, and rectification application filed with records indicating payment, also dismissed. In counter affidavit of Assistant Commissioner filed the writ petition against adjudication order, Department stated the amount paid by assessee did not match with demand raised by them. The High Court held that Adjudication order should have r

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Goods and Services Tax – 1/2018 – Dated:- 1-1-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2018- Central Tax New Delhi, the 1st January, 2018 G.S.R. 02 (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th June, 2017, namely:- In the

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Goods and Services Tax – 1/2018 – Dated:- 1-1-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2018- Union Territory Tax New Delhi, the 1st January, 2018 G.S.R. 03(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th Ju

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GST – States – 38/1/2017-Fin(R&C)(36) – Dated:- 1-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(36) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 21st day of December, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 1

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(Amount in Rs.) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in sta

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export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause

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GST – States – 05/2018/9(120)/XXVII(8)/2017/CT-71 – Dated:- 1-1-2018 – Government of Uttarakhand Finance Section-8 No. 05/2018/9(120)/XXVII(8)/2017/CT-71 Dehradun :: Dated :: 01 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) and in supersession of notification No. 1019/2017/9(120) /XXVII(8)/2017 dated 5th December, 2017, except as respects things done or omitted to be done before such supersession, on the recommendations of the Council, the Governor is pleased to allow to notify the registered persons having aggregate turnover of upto 1.5

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GST – States – 06/2018/9(120)/XXVII(8)/2017/CT-73 – Dated:- 1-1-2018 – Government of Uttarakhand Finance Section-8 No. 06/2018/9(120)/XXVII(8)/2017/CT-73 Dehradun :: Dated :: 01 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the

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The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 2017 – GST – States – 08/2018/9(120)/XXVII(8)/2017/CT-75 – Dated:- 1-1-2018 – PDF DOWNLOAD – Notification – Circular

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GST – States – 01/2018-State Tax – Dated:- 1-1-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 1st January, 2018 Notification No. 1/2018-State Tax No. (GHN-01)/GST-2018-S.10(1)(3).TH :- In exercise of the powers conferred by sub-section (1) of section 10 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance D

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GST – States – 01/2018-State Tax – Dated:- 1-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st January 2018 NOTIFICATION Notification No. 01/2018-State Tax No. MGST-1018/C.R. 06/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 10 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Notification of Finance Department No. MGST-1017/C.R. 103(17)/Taxation-1 [No. 8/2017-State Tax] dated the 29th June 2017, in the Maharashtra Government Gazette, Part IV-B,

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/017 – Dated:- 1-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 1st January, 2018 F.NO.FIN/REV-3/GST/1/08 (Pt-1)/17.- In exercise of the powers conferred by sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland Finance Depar

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GST – States – F.1-11(91)-TAX/GST/2017(Part-IIIA) – Dated:- 1-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part-IIIA) Dated, Agartala, the 1st January, 2018. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notificati

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 30-12-2017 – In Chemico Synthetics Limited v. Union of India 2017 (10) TMI 225 – DELHI HIGH COURT , Where the Petitioner prayed for interim relief for the importation of goods. It is to allow the Petitioner to make duty free imports against the Advance Authorization (AA) licenses issued to the Petitioner prior to 1st July, 2017 where the period of validity of the licences remains unexpired. The High Court issued the following interim directions : Each Petitioner will be permitted to clear the consignments of imports constituting inputs for the fulfillment of export orders placed on it prior to 1st July, 2017 without any additional levies, and subject to the quantity and value

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Goods and Services Tax – Where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the CGST Act, 2017. – TMI Updates – Highlights

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Goods and Services Tax – The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in FORM GS

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Goods and Services Tax – Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Raja Raja – Dated:- 30-12-2017 Last Replied Date:- 3-1-2018 – I left my car for service in the invoice they claimed labour charges and they demand gst on that amount.is GST applicable for the labour? – Reply By KASTURI SETHI – The Reply = Yes. Labour charges mentioned in the invoice are supply of service charges. you may say repair and maintenance charges of your car. – Reply By Ganeshan Kalyani – The Reply = YES GST IS APPLICABLE ON LABOUR CHARGES. – Repl

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Goods and Services Tax – GST – Dated:- 30-12-2017 – Q. In R1 Return where should we show RCM Details or Transaction Ans. In table 4B of FORM GSTR-1 Q. If a person has not filed GSTR 1 for July, then can he file combined data for July to Sep in quarterly return instead of separately filing July and other 2 months @askGST_Goi Ans. he can file combine data for complete quarter. Q. Can online seller take credit of GST paid, on commission and other fees charged by the online portals like Amazon and Flipkart Ans. Yes he can Q. Can supplier issue a single invoice to his client for services he offers in multiples states ? Ans. Single invoice can be issued to the recipient depending upon the terms of contract. Q. I received bulk material by rail ra

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Goods and Services Tax – Started By: – Alle SaiPrakash – Dated:- 30-12-2017 Last Replied Date:- 30-12-2017 – Dear All,I have booked an independent house on 23rd June 2017, booking was with a society and builder .I have paid 10 lac rupees as booking amount with Builder and Society on 23rd June 2017Booking with Builder to construct independent house with 1050 sft build up area.By the time of booking the house was completed 85%, and association is planned to register only plot on my name and the builder is going to construct the house.Construction charge is ₹ 13,50,000/-Still plot is not registered on my name.Now association and Builder is asking to Pay GST for complete constructed amount.Do I need to pay GST complete constructed area O

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s FAQ. – Reply By Alle SaiPrakash – The Reply = Thank you Sir,Service tax is considered for 10 Lakhs which I paid as advance.being I am new the rules for GST, I have one clarification.Builder is completed 85% of construction at the time of booking ( before 1st July), he could have paid service tax for the material that he purchased and labor charges , I think he should not charged for complete constructed amount ?Can you please clarify on this point ?thanks,Sai. – Reply By KASTURI SETHI – The Reply = Completion of 85 % is not relevant here. Date of advance received by the builder is relevant here. It is continuous supply. Moreover, since the cheque was encashed after 1.7.17 you will have to pay full -GST and not ST. Actually amount was paid

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Goods and Services Tax – GST – Dated:- 30-12-2017 – The last date for filing of return in FORM GSTR-1 for all taxpayers for the relevant periods, as shown in the Table below, has been extended to 10th January, 2018. Table Sl. No. Class of Taxpayer Return Previous last date Revised last date 1 Registered persons having Aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year Quarterly return in FORM GSTR-1 for July – September, 2017 31st December

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GST – States – 75/2017-State Tax – Dated:- 30-12-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 30th December 2017 NOTIFICATION Notification No. 75/2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C.R.05/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force with effect from 29th December 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) The Unique Identity Number granted Central Goods and Services Tax Act, 201

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ed as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) X Net ITC ÷ Adjusted Total Turnover Where,- (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both ; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both ; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely :- Zero-rated supply of services is the aggregat

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espect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017- State Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely :- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitat

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rm GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nation

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on-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consen

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form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status I

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plies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the having UIN person Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on whi

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GST – States – 38439-FIN-CT1-TAX-0043/2017- S.R.O. No. 776/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.776/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable under Section 47 of th

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GST – States – 38447-FIN-CT1-TAX-0043/2017-S.R.O. No. 778/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.778/2017- In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), and in supersession of Finance Department notification No. 33217-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November,2017, published in the Extraordinary issue No.1920 of the Odisha Gazette dated the 15th November,2017, bearing S. R.O. No 557, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate t

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