Author: admin_gst

Extension of time limit for submitting the declaration in FORM GST TRAN-Under rule 120A of the Andhra Pradesh Goods and Service Tax Rules, 2017
CCTs Ref.in CCW/GST/74/2015 Dated:- 20-10-2017 Andhra Pradesh SGST
GST – States
Goverment of Andhra Pradesh
Commercial Taxes Department
CCTs Ref.in CCW/GST/74/2015 Dt. 20-10-2017
Order
In exercise of the powers conferred by rule 120A of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Andhra Pradesh Goods an

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Constitution of the Tamil Nadu Authority for Advance Ruling – Notification – Issued
G.O. (Ms) No. 145 Dated:- 20-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 145
Dated: 20.10.2017
Aippasi- 03
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 96 of the Tamil Nadu Goods and Services

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GST Registration
Query (Issue) Started By: – Krishna V Dated:- 19-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts
Please clarify
Suppose If I have to take two Registrations with same PAN number one at New Delhi and another at Bangalore, Can I have/maintain a Single Bank Account (Current Account) and report the same for GST Registration.
Thanks in advance.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view, you can maintain a s

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Adding invoices in GSTR-1
Query (Issue) Started By: – Jasbir Uppal Dated:- 19-10-2017 Last Reply Date:- 21-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Professionals,
Wishing You all a very Happy & Safe DIwali.
There is an query in relation to GSTR 1 that how we can add missing invoices in GSTR 1 (Outward Supplies).
Thanks & Regards
J S Uppal
Tax Consultant
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I think one time rectification is allowed in GSTR 1.
Reply B

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Seeks to notify certain supplies as deemed exports under section 147 of the KGST Act, 2017.
17/2017 Dated:- 19-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (17/2017)
NO. FD 47 CSL 2017, BENGALURU, DATED: 19-10-2017.
In exercise of the powers conferred by section 147 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendation of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Supply of capital goods by a regi

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Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the KGST rules, 2017.
18/2017 Dated:- 19-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (18/2017)
NO. FD 47 CSL 2017, BENGALURU, DATED: 19-10-2017.
In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Karnataka Goods and Services Tax Rules, 2017 read with Notification No. (17/2017) FD 47 CSL 2017 dated 19th October 2017, the Government of Karnataka hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export su

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE. 15/2017 Dated:- 19-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F No. S34/40/2017-DBK.Cus
Dated: 19.10.2017
PUBLIC NOTICE. 15/2017
Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.
Attention of Importers / Exporters, Custom Brokers & Trade is invited to Board's Instruction No. 15/2017 – Customs dated 09/10/2017 on the above mentioned subject whereby Board has issued guidelines for refund of IGST paid on exports of goods under Rule 96 of CGST Rules 2017.
Export General M

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ls / bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.
3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.
3.2 For the month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisite details once GSTN develops the utility.
Valid return in

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orm. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars.
However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
5.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available

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0.1% rate for merchant exporters
Query (Issue) Started By: – satbir singhwahi Dated:- 18-10-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
Pls guide i

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Tenth Amendment to CGST Rules 2017: Key Updates and Clarifications for Streamlined Tax Compliance and Effective Implementation.
Notifications
GST
Central Goods and Services Tax (Tenth Amendme

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Authority Ordered to Assist Petitioner in Completing GST Migration Due to Password Issue.
Case-Laws
GST
Since the password has not been issued to the petitioner the petitioner is unable to co

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High Court Orders Review of 2% VAT Application on Pre-July 2017 Works Contracts, Not GST.
Case-Laws
GST
Levy of VAT or GST – case of petitioner is that the works contract for which the agreem

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GST Deemed Exports: Supplies for Advance Authorisation, EOUs, and EPCG Scheme Get Benefits and Exemptions.
Notifications
GST
Notified supplies, when the supply of goods shall be treated as de

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CBEC ISSUED 41 NOTIFICATIONS IN A DAY TO GIVE EFFECT TO GST COUNCIL DECISIONS IN 22ND MEET
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 18-10-2017

Introduction: This article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council.
CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22nd meet. A brief summary of them is as below:
S. No.
Description
Notification No.
Date of Notification w.e.f
1
UTGST: Order removing difficulties in composition scheme implementation
Order No. 01/2017- Union Territory Tax
13/10/2017
2
Union Territory Tax rate on leasing of motor vehicles notified
Notification No. 37/2017-Union Territory Tax (Rate)
13/10/2017
3
UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt
Notification No. 36/2017-Union Territory Tax (Rate)
13/10/2017
4
UTGST exempti

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BEC notifies Revised Turnover Limit for opting Composition Scheme
Notification No. 16/2017-Union Territory Tax
13/10/2017
12
IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc.
Notification No. 39/2017-Integrated Tax (Rate)
13/10/2017
13
Integrated Tax rate on the leasing of motor vehicles
Notification No. 38/2017-Integrated Tax (Rate)
13/10/2017
14
IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt
Notification No. 37/2017-Integrated Tax (Rate)
13/10/2017
15
IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim
Notification No. 36/2017-Integrated Tax (Rate)
13/10/2017
16
CBEC amends IGST Rate on various Products as per 22nd GST Council Decision
Notification No. 35/2017-Integrated Tax (Rate)
13/10/2017
17
IGST under RCM on services provided by Overseeing Committee members to RBI
Notification

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e supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc
Notification No. 31/2017-Central Tax (Rate)
13/10/2017
25
CGST order removing difficulties in implementing provisions of composition scheme
Order No. 01/2017- Central Tax
13/10/2017
26
CBEC notifies Revised Turnover Limit for opting Composition Scheme
Notification No. 46/2017-Central Tax
13/10/2017
27
Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018
Notification No. 38/2017-Union Territory Tax (Rate)
13/10/2017
28
Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018
Notification No. 32/2017- Integrated Tax (Rate)
13/10/2017
29
Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018
Notification No. 38/2017-Central Tax (Rate)
13/10/2017
30
IGST: Cross-empowerment of State Tax officers for processing & grant of refund
Notification No. 11/2017-Integrated Tax
13/10/2017
31
GST not payable on inter-

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Central Goods and Services Tax (Tenth Amendment) Rules, 2017
47/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 47/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1304 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In

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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 tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
S

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Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc
48/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 48/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R.1305 (E).-In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
Table
S. No.
Description of supply
(1)
(2)
1.
Sup

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s Authorisation
3.
Supply of goods by a registered person to Export Oriented Unit
4.
Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Explanation –
For the purposes of this notification, –
1. “Advance Authorisation” means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs 2[*******] for physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods

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Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
49/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
Central Board of Excise and Customs
Notification No. 49/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1306 (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October

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Reduced rate of GST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017 Dated:- 18-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Central Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1310 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax rate of 2.5 per cent on intra-State su

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l Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional of

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Reduced rate of IGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
40/2017 Dated:- 18-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 40/2017-Integrated Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1311 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 5 per cent

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ved by the Central Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or

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Reduced rate of UTGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017 Dated:- 18-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Union Territory Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1312 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the Union territory tax r

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r scheme duly approved by the Central Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government, or any State Government within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this

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Authorized officer for enrollment of Goods and Services Tax Practitioner
09/9/2017 Dated:- 18-10-2017 CGST – Circulars / Ordes
GST
Circular No 9/9/2017- GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
(GST Policy Wing)
***
New Delhi, Dated the 18th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg.
In pursuance

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Clarification on movement of goods on approval basis
10/10/2017 Dated:- 18-10-2017 CGST – Circulars / Ordes
GST
Circular No. 10/10/2017-GST
CBEC – 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 18th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis -Reg.
Various communications have been received particularly from

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conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows –
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that “Where t

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invoice once the supply is fructified.
4. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017.
5. It is also clarified that this clarification would be applicable to all goods supplied under similar situations.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade

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Notifying the rate of SGST at the rate of 2.5% on intra-state supplies of food preparations for distribution to Economic Weaker Section.
F.No.12(56)FD/Tax/2017-120 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item

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that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of the Central tax or jurisdictional Commissioner of the State tax, as the case may be may allow in this regard.
Explanation:
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975).
(2) The rules for the interpretation o

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Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-121 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 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 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 (Tenth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect,
2. Amendment of rul

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pression “from the date”, the expression or such further period as may be allowed by the Commissioner,” shall be inserted.
4. Amendment of FORM GST RFD-01 In FORM GST RFD-01, appended to the said rules,-
(a) for the existing Statement-2 and entries thereto, 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 the existing Statement-

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Notification under section 147 of RGST Act, 2017 regarding notifying certain supplies as deemed export
F.No.12(46)FD/Tax/2017-Pt-II-122 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.

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The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
S.O. 247. Dated:- 18-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 18th October 2017
S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bihar Goods and Services Tax Rules, 201

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ement 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 tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed

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