The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2017
F.12(46)FD/Tax/2017-Pt.-IV-147 Dated:- 21-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: December 21, 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 (Thirteenth Amendment)
Rules, 2017.
(2) They shall come into force with immediate effect.
2. Amendment of Form GSTR-1.- In Form GSTR-1 appended to the Rajasthan Goods and Services Tax Rules, 2017, hereinafter
referred to as the said rules, the existing serial number 6 and entries thereto including its table shal
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fund 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. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not
availed any input tax credit on such supplies.
Signature
Name –
2
đánh
Designation Status
1
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the
requirements of clause (c) of sub-section (2) of
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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
“Statement-5B
[rule 89(2)(g)]
(Amount in Rs)
Tax paid
Taxable Value
Integrated Tax
Central Tax
State/ Union Territory Tax
Cess
1 2 3 4 5 6 7 8
4. Amendment of Form GST RFD-01A.- (1) In Form GST RFD-01A appended to the said rules,-
(i) in clause (g) of serial number 7 of the table, for the existing expression “Recipient of deemed export”, the expression
“Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
(ii) after the existing DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
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
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i) after the existing Statement-1 of Annexure-1, the following new Statement-1A shall be inserted, namely:-
Designation Status
“Statement-1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
SI.
Details of invoices of inward
Tax paid on inward supplies
No.
supplies received
1
Details of invoices of outward supplies
Tax paid on outward supplies
issued
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State/
Union
territory
No.
Date
Taxable Value
Integrated
Tax
Central
Tax
State/
Union
territory
Tax
Tax
6
7
8
10
11
12
13
(iv) after the existing Statement-5A of Annexure-1, the following new Statement-5B shall be added, namely:-
“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.
D
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