GST – States – 75/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 75/2017-State Tax No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed t
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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 sup
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7-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, 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. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi 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 p
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-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi 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 representativ
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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. 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
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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 <<name of the authorised signatory>> 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 Service Tax Act, 2017. All his actions in
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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 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given her
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aim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 9. 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 10. 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
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