The Nagaland Goods and Services Tax (Twelfth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/103 Dated:- 28-11-2017 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)/103
NOTIFICATION
Scan
(iii)
Dated: 28th November 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 (Twelfth
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)
it in our carb
and
wait it!
to all courer for
ceps
and ula
from
7/12/17
(14-200
in rule 43, after sub-rule (2), the following explanation shall be inserted,
name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.”;
after rule 107, the following rule shall be inserted, namely:-
(v)
(vi)
“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.”;
after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by
any decisi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e date of communication of the said decision or
order.”;
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.”;
2
(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
3.
Trade Name, if any
4.
Address
5.
Tax period
From
(if applicable)
6.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
us
3
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
I/We
SELF-DECLARATION [rule 89(2)(1)]
(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 for the period from-
to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other
person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clau
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit Adjusted total
2
turnover
3
(Amount in Rs.)
Refund amount
(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
Net input tax credit Adjusted total
supply of goods and services
turnover
1
3
5
Refund amount
(1×2÷3)
a. Refund
amount
claimed
b. Refund
Sanction
ed on
provisio
nal basis
c. Remaini
ng
Amount
n
Tax
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
ARN
1.
2.
GSTIN/Temporary
ID
3.
Legal Name
4.
Filing Date
Reason of Refund
5.
Financial Year
6.
Month
7.
8.
Order No.:
Order issuance
9.
Date:
10.
Payment Advice
No.:
11.
Payment Advice
Date:
12.
Refund Issued To :
Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
Interest
Penalty
Fees
Others
Total
16.
Descriptio
Drop Down: RFD- 04/06/07 (Part A)
Details of Refund Amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =