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
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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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