Rajasthan Goods and Services (Fourteenth Amendment) Rules 2017.
F.12(46)FD/Tax/2017-Pt.-III-155 Dated:- 29-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: December 29, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and
Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan
Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified in these amendment, they shall come into force with
immediate effect.
2. Amendment of rule 17.- In rule 17 the Rajasthan Goods and Services Tax Rules,
2017, hereinafter referred to as the said rules, after the existing sub-rule (1), the following
new sub-rule (1A)
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without payment of
tax under bond or letter of undertaking in accordance with the provisions of 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;
(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 zer
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ans the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of
notification number F.12(46)FD/Tax/2017-Pt-II-122 dated 18th 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 number F.12(46) FD/Tax/2017-Pt-II-124 dated 23rd October, 2017 or
notification number 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.”.
5. Amendment of rule 95.- In rule 95 of the said rules, –
(a) for the existing sub-rule (1), the following sub-
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of integrated tax paid on export of goods or services
should not have received supplies on which the supplier has availed the benefit of
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notification number F.12(46)FD/Tax/2017-Pt-II-122 dated 18th October, 2017 or
notification number F.12(46)FD/Tax/2017-Pt-II-124 dated 23rd October, 2017 or
notification number 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”.
7. Substitution of FORM GST REG-10.- For the existing FORM GST REG-10,
appended to the said rules shall be substituted by the following, 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 Signat
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anch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field
values in the form
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. Signature
Place:
Name of Authorised Signatory:
Date:
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.
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
T
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nk Account Related Proof:
Scanned copy 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.
Scanned copy of documents regarding appointment as representative in India, if
applicable
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 > to
act as an authorised signatory for 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 relation to this business will be binding o
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entralized UIN is sought” shall be substituted; and
(ii) in Instructions, for the existing expression, “Every person required to obtain a
unique identity number shall submit the application electronically”, the
expression “Every person required to obtain a unique identity number shall
submit the application electronically or otherwise.” shall be substituted.
9. Substitution of FORM GSTR-11.- For the existing FORM GSTR-11, appended to the
said rules shall be substituted by the following, namely:-
“Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having Auto
UIN
populated
Amount of tax
value
GSTIN Invoice/Debit Rate Taxable
of Note/Credit
supplier Note details
60
Year
Tax
Period
Bout
Place of
Supply
No Date Value
123 456
3A. Invoices received
3B. Debit/Credit Note received
3. Details of inward supplies received
Integrated Central
State/
CESS
tax
Tax
UT Tax
7
8
9
10
11
(Amount in Rs. for a
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N and date of GSTR11
6. Amount of Refund Claim
State
Total
Central
Tax
State/UT Tax
: From
Το
: ARN
Integrated Tax Cess
7
Shank
7. 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
8. Verification
I
as an authorised representative of > 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:
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
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