The Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/016 Dated:- 21-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
F.NO.FIN/REV-3/GST/1/08 (Pt-1) 16
1/16
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 21st 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 (Thirteenth 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) inFORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of
recipient
Invoice detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te
Taxable Value
Integrated
Tax
Central
Tax
territory
State
/Union
territory
Tax
Tax
1
2
3.
4
5
6
7
8
9
10
11
12
13
(c)after Statement 5A, the following Statement shall be inserted, namely:-
Refund Type: On account of deemed exports
Sl. No.
“Statement 5B [rule 89(2)(g)]
Details of invoices of outward supplies in case
refund is claimed by supplier/Details of
invoices of inward supplies in case refund is
claimed by recipient
No.
Date
1
2
3
Tax paid
(Amount in Rs)
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
4
5
6
7
8
(d)for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
In case refund claimed by recipient
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the amount does not exceed the am
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/
Supplier of deemed export supplies” shall be substituted;
(b)after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
4
In case refund claimed by recipient
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I
also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the recipien
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
entral
Tax
State
/Union
No.
Date
Taxable Value
Integrated
Tax
Central
Tax
territory
Tax
State
/Union
territory
Tax
1
2
3
4
5
7
8
9
10
11
12
13
(d)after Statement 5A, the following Statement shall be inserted, namely:-
6
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
Sl. No.
Details of invoices of outward supplies in case
refund is claimed by supplier/ Details of
invoices of inward supplies in case refund is
claimed by recipient
No.
Date
1
2
3
Tax paid
(Amount in Rs)
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
4
5
6
7
8
So…
(Taliremba)
Officer on Special Duty (Finance)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
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 Pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =