Author: admin_gst

The Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2017.
ERTS(T) 79/2017/478 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong the, 29th Dec,2017
No. ERTS(T) 79/2017/478.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on the da

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ssioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 -11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of

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The Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2017.
ERTS(T) 79/2017/479 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
Government of Meghalaya
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong the, 29th Dec,2017
No. ERTS(T) 79/2017/479.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on

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lowing provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided

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The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.
ERTS(T) 79/2017/480 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong the, 29th Dec,2017
No. ERTS(T) 79/2017/480.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on the date of their publication in the Official Gazette.
2.  In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule

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procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under t

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ion of the said decision or order.”;
(vi) in rule 124, –
(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;
(vii)  after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
         &nbsp

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4.
Address
 
5.
Tax period (if applicable)
From   To          
6.
Amount of Refund Claimed(Rs.)
 
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
                 
                 
 
 
 
                &

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bsp;   
Total   
                 
                 
 
 
 
                 
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger                                                                  
(b)
Exports of services- with payment of tax                      &n

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have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
 
Signature              
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount f

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d rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
 
 
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
 
 
                 
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
R

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nbsp;             3.                  
Legal Name
                                                                                                                           
4.
Filing Date
             &nb

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nsumer Welfare Fund                                                 
13.
Issued by:
                                                                                                                 
14.
Remarks:
 
15.
Type of Order &

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The Meghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
ERTS(T) 79/2017/481 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
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The Meghalaya Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
ERTS(T) 79/2017/483 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
OF
XES
THE
OMMISSIONED
RECEIPT
209 JAN 2018
15069-70
Dated Shillong, the 29th Dec, 2017.
No. ERTS(T) 79/2017/483 – In exercise of the powers conferred by section 164 of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Fourteenth
Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in
the Official Gazette.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i)
(ii)
(iii)
in rule 17, after sub-rule (1), the

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f sub-
section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), refund of input tax credit shall be granted 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;
ME
(C) “Purnover 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
109
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 with

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n which the supplier has availed the benefit of
notification No. ERTS(T)65/2017/Pt-1/38 dated 31st October, 2017, refund
of input
tax credit, availed in respect 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. ERTS(T)65/2017/101 dated 9th November, 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 sh

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7 or notification No. 41/2017-
Integrated Tax (Rate) dated 23rd October, 2017.”;
for FORM GST REG-10, the following form shall be substituted, namely:-
“Form 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)
(ii)
Legal name of the person
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.
Deta

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e
Registrant. I would charge and collect tax liable from the non-assesse online
recipient located in
taxable territory and deposit the same with Government
of India. Signature
Place:
Date:
Designation:
Name of Authorised Signatory:
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.
2.
3
4.
5.
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

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Form:-
For Authorised Signatory mentioned in the application 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 > for
which application for registration is being filed/ is registered under the Goods and
Service Tax Act, 20
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 > 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.
Signatory Place
Signature of Authorised
(Name)
Date:
Designation/Status
Instructions –
(vii)
1. If authorised

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Identification Number (UIN)
Year
Tax
Period
1.
UIN
2.
Name of the person having lay
UIN
3. Details of inward supplies received
populated
value
GSTIN Invoice/Debit Rate Taxable
of
Note/Credit
supplier Note details
(Amount in Rs. for all Tables)
Amount of tax
Place of
Supply
No Date Value
Integrated Central
State/
CESS
tax
Tax
UT Tax
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:-
(ix)
1. Terms Used:-
a. GSTIN :-
b. UIN :-
Goods and Services Tax Identification Number
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 which refund is
sought.”;
for

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of foreign countries/
any other person/ class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Signature of Authorised
Name:
Designation/Status
Instructions
(x)
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be
produced before the proper officer for processing refund claim. “;
in FORM GST DRC-07, the Table at serial no. 5 shall be omitted.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS (T) 79/2017/483-A
Copy to:-
Dated Shillong, the 29th Dec, 2017
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary fo

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The Nagaland Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/015 Dated:- 29-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/15
NOTIFICATION
Dated: 29th December, 2017
In exercise of the powers conferred by section 164 of the Nagaland Goods and
Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules
further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Fourteenth
Amendment) Rules, 2017.
(2) They shall come into force on the date of issue of this notification.
2. In the Nagaland Goods and Services Tax Rules, 2017, –
(i)
(ii)
(iii)
in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under sub-rule (1) to a person under
c

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granted 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 ag

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ailed in respect 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-Central 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 undersection 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

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bstituted, namely:-
“Form 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.
56
2
1.
Part -B
Details of Authorised Signatory
First Name
Photo
Gender
Designation
Middle Name
Last Name
Male/Female / Others
Date of Birth
Father

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deposit the same with Government of India. Signature
Place:
Name of Authorised Signatory:
Date:
Designation:
1.
2.
3
4.
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:-
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 Consenter like Municipal Khata copy or Electricity Bill copy.

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naging 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 > for
which application for registration is being filed/ is registered under the
NagalandGoods 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.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
I> 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.
Signatory Place
(Name)
Date:
Designation/Status
Signature of Authorised
Instructions –
(vii)
1
1. If authorised signatory is not based in India, authentication through digital
signature certificate shall not be ma

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s received
populated
Year
Tax
Period
value
GSTIN Invoice/Debit Rate Taxable
of
Note/Credit
supplier Note details
(Amount in Rs. for all Tables)
Amount of tax
Place of
Supply
No Date Value
Integrated Central
State/
CESS
tax
Tax
UT Tax
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
Date
Instructions:-
1. Terms Used:-
Name of Authorised Signatory
Designation/Status
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 which refund is
sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
“FORM GST RFD-10
[See rule 95(1)]

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ate:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation/Status
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be
produced before the proper officer for processing refund claim.”;
(x)
InFORM GST DRC-07, the Table at serial no. 5 shall be omitted.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
(Talfremba)
Officer on Special Duty (Finance)
Dated: 29th December, 2017
1. The Commissioner& Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
3. OSD to CS for information of the Chief Secretary.
4. The P.S. to all Ministers, Nagaland Kohima.
5. The P.S. to all Parliamentary Secretaries, Nagaland, Kohima.
6. All the Addl. Chief Secretaries/Principal Secretaries/Commis

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Extends time for quarterly return (Upto 1.5 crore turnover ) in FORM GSTR-1
FIN/REV-3/GST/1/08(Pt-1)/018 Dated:- 29-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
Dated: 29th December, 2017
NOTIFICATION
NO.FIN/REV-3/GST/1/08(Pt-1)/18.- In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), and in supersession of notification F.NO.FIN/REV-3/GST/1/08(Pt-1)/104, dated the 28th November, 2017,except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto

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Waives late fee for failure to furnish Return in FORM GSTR-4.
FIN/REV-3/GST/1/08(Pt-1)/020 Dated:- 29-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 29th December, 2017
NO.FIN/REV-3/GST/1/08(Pt-1)/20.- In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State

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Extension of time in FORM GSTR-1 (Turnover more than 1.5 crore)
CT/LEG/GST-NT/12/17/1922-032/2017 Dated:- 29-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR
Dated Dimapur, the 29th December, 2017
NOTIFICATION-32/2017
NO.CT/LEG/GST-NT/12/17/1922.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017(4 of 2017) (here in after in this notification referred to as the Act) and in supersession of notification No. 23/2017 dated the 15th November, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur

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Commissioner of CGST, Mumbai Central Versus Siemens Information Systems Ltd.
Service Tax
2018 (2) TMI 1040 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 29-12-2017
ST/87515, 87519/2017-ST[DB](ST/Stay/92962, 92964/2017, ) – A/91737-91738/2017
Service Tax
Mr. Ramesh Nair,  Member (Judicial)  And Mr. Raju, Member (Technical)
Shri.M.P. Damle, Assst. Comm. (AR) for appellant
Shri.Mahesh Parbhekar, Sr. Manager for respondent
Per: Ramesh Nair
1. Revenue filed these appeals challenging the order of the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the refund claim filed by the respondent under Rule 5 of Cenvat Credit Rules 2004 is not time barred referring to Notification No.14/2016-CE (NT) dated 01/03/2016 whereby it was amended that the period of one year for filing the refund is from the date of receipt of payment in convertible foreign exchange.  The contention of the department is that as per the un-amended provision of Noti

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remittance of convertible foreign currency, against export of service. The respondents have admittedly  filed refund within one year from the  receipt of convertible foreign exchange therefore, refund is within time limit.
4. We have carefully considered the submissions made by both sides.  We find that during the relevant period, the relevant provisions of filing refund under Rule 5 was as per Notification No.27/2012-CE (NT) dated 18/06/2012, the relevant para 3 (b) is reproduced below:
3 (b)  The application in the Form A along with documents specified therein and enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant, before the expiry of the period specified in section 11B of the Central Excise Ac, 1944 (1 of 1944)
 As per the plain reading of the above para it is seen that the refund claim should be filed before the expiry of the period specified in Section 11B of the Central Excise Act, 1944.  As per

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B.  Therefore, the refund is not time barred.  The issue is covered by the judgement of this Tribunal in the case of  Bechtel India Pvt. Ltd., – 2014 (34) STR 437 (Tri-Del) wherein the Tribunal has passed the following order:-
4. Issue involved in these appeals is whether claims filed by the appellants are time-barred as held by lower authorities or in time as claimed by the appellants.
5. These claims have been filed under Rule 5 of the Cenvat Credit Rules which reads as under :-
“Rule 5. Refund of Cenvat Credit. – Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of,
(i) Duty of excise on any

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2002, published in the Gazette of India Extraordinary, vide number G.S.R. 150 (E), dated 1st March, 2002, the Central Government hereby directs that refund of Cenvat Credit shall be allowed in respect of :
(a) Input of input service used in the manufacture of final product which is cleared for export under bond or letter of undertaking
(b) Input or input service used in providing output service which has been exported without payment of service tax, subject to safeguards, conditions and limitations, set out in the Appendix to this notification
Appendix
1. The final product or the output service is exported in accordance with the procedure laid down in the Central Excise Rules, 2002, or the Export of Service Rules, 2005, as the case may be.
2 ……………………….
3 …………………………
4 …………………………….
5 ………………………………..
6. The application in Form A, along with the prescribed enclosures and the relevant extra

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), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx), [(zzy), (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh),]; and
(ii) the taxable service specified in sub-clause (d), and(zzzc) as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act,-
(i) such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India :
Provided that if such recipient has any commercial or industrial establishment or any office relating thereto in India, such taxable services provided shall be treated as export of services only if.-
(a) order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India;
(b) service so ordered is delivered outside India and used in business outside India; and
(c) payment for such service provided is received by the service provider

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…………….
(c) ……………………………..
(d) …………………………………
(e) …………………………………….
(ea) ……………………………………….
(eb) ……………………………………………
(ec) ………………………………………………..
(f) in any other case, the date of payment of duty.
7. On going through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rules, 2004, output is required to be exported in accordance with procedure laid down in Export of Service Rules, 2005 (as per condition 1 of the Appendix to Notification 5/2006), once service is exported refund claim can be filed subject to limitation as prescribed under Section 11B of the Act. In the instant case export of service is complete only when foreign exchange is received in India as per Export of Service Rules, 2005 (i). In the Section 11B, relevant date for refund of export of goods is date of export. S

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Government constitute the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority
SRO. 534 Dated:- 29-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 29 December, 2017
SRO. 534 – In exercise of the powers conferred by section 96 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V or 2017), read with Rule 103 of J

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Government constitute the Jammu and Kashmir Goods and Services Tax Appellate Authority for Advance Ruling
SRO. 533 Dated:- 29-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 29 December, 2017
SRO. 533 – In exercise of the powers conferred by section 99 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V or 2017), read with

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Telangana Goods and Services Tax (Removal of Difficulties) Order, 2017
G.O.Ms.No. 300 Dated:- 29-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 300
Dated: 29-12-2017
NOTIFICATION
In exercise of the powers conferred by section 172 of the Telangana Goods and Services Tax Act, 2017(Act No.23 of 2017), the State Government, on recommendations of the Council, hereby issue the following Order for the purposes of the removal of certain difficulties arisen in giving effect to the provisions of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) , hereinafter in this order referred to as the said Act, in so far as it relates to the pr

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The Punjab Goods and Services Tax (Eighth Amendment) Rules, 2017.
G.S.R.2/P.A.5/2017/S.164/Amd.(8)/2017 Dated:- 29-12-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 29th December, 2017
No. G.S.R.2/P.A.5/2017/S.164/Amd.(8)/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as t

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entral Goods and Services Tax Rules, 2017.
125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.
126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”.
4. In the said rules, for rule 137, the following rule shall be substituted, namely:-
“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”.
5. In the said rules, for rule 138, the following rules shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1)Every registered person who causes movement of goods of consignment value exceeding fifty thousand

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on, notification No. S.O.57/P.A.5/2017/S.23/2017 dated 3rd October, 2017.”;
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, genera

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of movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in

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ay utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) o

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l, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods or Services Tax Rules of any other State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods

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ts, fresh, chilled or frozen [other than frozen and put up in unit container]
11.
0205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible

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ntrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.
0403
Curd; Lassi; Butter milk
27.
0406
Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37

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Brazil nuts, fresh, whether or not shelled or peeled
49.
0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackbe

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Oats [other than those put up in unit container and bearing a registered brand name]
69.
1005
Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.
1006
Rice [other than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grai

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, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jagg

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104.
3002
Human Blood and its components
105.
3006
All types of contraceptives
106.
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not ill

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, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.
8445
Amber charkha
137.
8446
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wi

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s may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Comm

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rised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subseq

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Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B

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Unit
Price (per unit)
Total value
Discount, if any
Taxable value
Central tax
State or UT tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(iii) in the principal rules to FORMS, –
I. with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)] Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) P

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at identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. 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:
Date:
Signature
Name of Authorised Signatory
For Office Use:
Enrolment no
Date- “.
II. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others

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which is subsequently held to be inter-State supply and vice versa (change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
Yes No
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that t

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Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5

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)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (8+ 9 – 10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net inpu

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2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/Cost Accountant:
Name:
Membership
Number:
Place:
Date:
Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Instructions –
1. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e

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include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rul

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Rajasthan Goods and Services (Fourteenth Amendment) Rules 2017.
F.12(46)FD/Tax/2017-Pt.-III-155 Dated:- 29-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: December 29, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and
Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan
Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified in these amendment, they shall come into force with
immediate effect.
2. Amendment of rule 17.- In rule 17 the Rajasthan Goods and Services Tax Rules,
2017, hereinafter referred to as the said rules, after the existing sub-rule (1), the following
new sub-rule (1A)

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without payment of
tax under bond or letter of undertaking in accordance with the provisions of sub-
section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), refund of input tax credit shall be granted 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 zer

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ans the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of
notification number F.12(46)FD/Tax/2017-Pt-II-122 dated 18th October, 2017, refund
of input tax credit availed in respect 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 number F.12(46) FD/Tax/2017-Pt-II-124 dated 23rd October, 2017 or
notification number 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.”.
5. Amendment of rule 95.- In rule 95 of the said rules, –
(a) for the existing sub-rule (1), the following sub-

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of integrated tax paid on export of goods or services
should not have received supplies on which the supplier has availed the benefit of
2
notification number F.12(46)FD/Tax/2017-Pt-II-122 dated 18th October, 2017 or
notification number F.12(46)FD/Tax/2017-Pt-II-124 dated 23rd October, 2017 or
notification number 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”.
7. Substitution of FORM GST REG-10.- For the existing FORM GST REG-10,
appended to the said rules shall be substituted by the following, namely:-
“Form 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)
(ii)
Legal name of the person
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 Signat

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anch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field
values in the form
Declaration
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.
I;
hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient
located in taxable territory and deposit the same with Government of India. Signature
Place:
Name of Authorised Signatory:
Date:
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.
2.
3
4.
5.
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
T

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nk Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business
Concern – containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applicable
Authorisation Form:-
For Authorised Signatory mentioned in the application 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 > for
which application for registration is being filed/ is registered under the Central
Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding o

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entralized UIN is sought” shall be substituted; and
(ii) in Instructions, for the existing expression, “Every person required to obtain a
unique identity number shall submit the application electronically”, the
expression “Every person required to obtain a unique identity number shall
submit the application electronically or otherwise.” shall be substituted.
9. Substitution of FORM GSTR-11.- For the existing FORM GSTR-11, appended to the
said rules shall be substituted by the following, namely:-
“Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having Auto
UIN
populated
Amount of tax
value
GSTIN Invoice/Debit Rate Taxable
of Note/Credit
supplier Note details
60
Year
Tax
Period
Bout
Place of
Supply
No Date Value
123 456
3A. Invoices received
3B. Debit/Credit Note received
3. Details of inward supplies received
Integrated Central
State/
CESS
tax
Tax
UT Tax
7
8
9
10
11
(Amount in Rs. for a

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N and date of GSTR11
6. Amount of Refund Claim
State
Total
Central
Tax
State/UT Tax
: From
Το
: ARN
Integrated Tax Cess
7
Shank
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I
as an authorised representative of > 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.
That we are eligible to claim such refund as specified agency of UNO/Multilateral
Financial Institution and Organization, Consulate or Embassy of foreign countries/
any other person/ class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation/Status
2. Table No. 6 will be auto-populated from details furnished in table 3 of

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Notification regarding partial waiver of late fee payable for failure to furnish the return in FORM GSTR – 4.
F.12(46)FD/Tax/2017-Pt.-III-153 Dated:- 29-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: December 29, 2017
In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recomm

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Notification regarding extension of due dates for quarterly furnishing of FORM GSTR – 1 for taxpayers with aggregate turnover of Rs. upto 1.5 crore.
F.12(46)FD/Tax/2017-Pt.-III-152 Dated:- 29-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: December 29, 2017
In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), and in supersession of this department's notification number F.12(46)FD/Tax/2017-Pt.-II-140, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommenda

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Chhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2017
75/2017 Dated:- 29-12-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 75/2017 – State Tax
New Raipur, 29 December, 2017
No. F-10-98 /2017/CT/V (189).- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of issue of this notification.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (l), the following sub-rule shall be inserted, namely:-
"(IA)

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ction 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted 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 servic

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.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-State Tax dated 1 8th October, 2017, refund of input tax credit availed in respect 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 1 5th November, 2017 or notification No. 41/2017-lntegrated 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 (l), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward sup

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dated 18ff October, 2017 or notification No. 40/2017-State Tax (Rate) dated 15th November, 2017 or notification No. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017.";
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form 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

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mnly 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.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-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

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opy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application 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 bind

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is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies 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

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e /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> 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.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3.

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Waives late fee for failure to furnish Return in FORM GSTR-4
F-10-98/2017/CT/V (187) – 73/2017 – State Tax Dated:- 29-12-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 73/2017 – State Tax
New Raipur, 29 December, 2017
No. F-10-98/2017/CT/V (187) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Ac

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore
F-10-98/2017/CT/V (186) – 71/2017 Dated:- 29-12-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 71/2017 – State Tax
New Raipur, 29 December, 2017
No. F-10-98/2017/CT/V (186) – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), and in supersession of notification No. 57/2017-State Tax dated the 15th November, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 201

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The West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
2313-F.T.-75/2017-State Tax Dated:- 29-12-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 2313-F.T.
Howrah, the 29th day of December, 2017.
No. 75/2017-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall b

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rovisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) × 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&quot

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e period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 1853-F.T. dated the 18th October, 2017 [No.48/2017-State Tax], refund of input tax credit availed in respect 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. 1874-F.T. dated the 23rd October, 2017 [No. 40/2017-State Tax (Rate)] or notification No. 41/2017-Integrated Tax (Rate) dated the 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:-

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es on which the supplier has availed the benefit of notification No. 1853-F.T. dated the 18th October, 2017 [No.48/2017-State Tax] or notification No. 1874-F.T. dated the 23rd October, 2017 [No. 40/2017-State Tax (Rate)] or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.";
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
"Form 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
(

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Instruction) as per the field values in the form
7
Declaration
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.
I, …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Signature
Place: Name of Authorised Signatory:
Date: 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 Ta

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f India
3.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application 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 Central Goods and Ser

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stituted with the words, "Address of the entity in respect of which the centralized UIN is sought";
b. in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise.";
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
“Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
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

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5. ARN and date of GSTR11 : ARN <……………> Date

6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> 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.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation / Status
Instruct

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Waiver of certain amount of late fee payable by any registered person for failure to furnish Form GSTR-4 by the due date.
2311-F.T.-73/2017-State Tax Dated:- 29-12-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 2311-F.T.
Howrah, the 29th day of December, 2017.
No. 73/2017-State Tax
In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017

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Extension of time for furnishing GSTR-1 for QE September, 2017, December, 2017 and March, 2017 for registered persons having turnover upto 1.5 crore.
2310-F.T.-71/2017-State Tax Dated:- 29-12-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 2310-F.T.
Howrah, the 29th day of December, 2017.
No. 71/2017-State Tax
In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), and in supersession of notification No. 2032-F.T. [57/2017-State Tax], dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Gove

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Extension of due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores in supersession of notification No. 19 C.T./GST, dated the 15th November, 2017.
26–C.T./GST-72/2017-State Tax Dated:- 29-12-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 26-C.T./GST Dated: 29/12/2017
Notification No. 72/2017 – State Tax
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of

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State Government Amend the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 538 Dated:- 29-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Jammu, the 29th December , 2017
SRO 538 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Jammu and Kashmir Government, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
After Rule 109 the following Rule shall be inserted; namely:-
"109-A. Qualification, appointment and conditions of service of the members of Appellate Tribunal

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