The Nagaland Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/015 Dated:- 29-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
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Document 1GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/15
NOTIFICATION
Dated: 29th 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 (Fourteenth
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)
(iii)
in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under sub-rule (1) to a person under
c
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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;
(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 supply of services is the ag
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ailed 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. 40/2017-Central Tax (Rate) dated 23rd October, 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 undersection 55 shall apply for refund in FORM GST
RFD-10 once in every quarter, electronically on the common portal or otherwise,
either directly or through a
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bstituted, 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 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.
56
2
1.
Part -B
Details of Authorised Signatory
First Name
Photo
Gender
Designation
Middle Name
Last Name
Male/Female / Others
Date of Birth
Father
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deposit the same with Government of India. Signature
Place:
Name of Authorised Signatory:
Date:
Designation:
1.
2.
3
4.
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:-
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 with any document in support of the ownership of
the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
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naging 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
NagalandGoods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
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
(Name)
Date:
Designation/Status
Signature of Authorised
Instructions –
(vii)
1
1. If authorised signatory is not based in India, authentication through digital
signature certificate shall not be ma
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s received
populated
Year
Tax
Period
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
Date
Instructions:-
1. Terms Used:-
Name of Authorised Signatory
Designation/Status
a. GSTIN :-
Goods and Services Tax Identification Number
b. UIN –
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.”;
(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
“FORM GST RFD-10
[See rule 95(1)]
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ate:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation/Status
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.”;
(x)
InFORM GST DRC-07, the Table at serial no. 5 shall be omitted.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
(Talfremba)
Officer on Special Duty (Finance)
Dated: 29th December, 2017
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 Parliamentary Secretaries, Nagaland, Kohima.
6. All the Addl. Chief Secretaries/Principal Secretaries/Commis
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