Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2017.
F.12(46)FD/Tax/2017-Pt.-II-139 Dated:- 15-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: November 15, 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 (Twelfth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. Amendment of rule 43.- After the existing sub-rule (2) of rule 43 of the Rajasthan
Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the following
explanation shall be added, namely:-
“Explanation: For the purpo
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ion, 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.”.
5. Insertion of new rule 107A.- After the existing rule 107 and before the existing rule
108 of the said rules, the following new rule 107A shall be inserted, namely:-
“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 issua
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e to inverted tax structure[under clause (ii) of first
proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of
tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment
of tax)
(g)
Recipient of deemed export
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies
in respect of which refund is claimed.
Signature
Name –
Designation Status
2
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 no
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by me/us earlier.
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
54(3)]
(Amount in Rs.)
Turnover of
Tax payable on Adjusted
Net input tax
Maximum refund
3
inverted rated
supply of goods
such inverted
rated supply of
total turnover credit
goods
1
2
3
4
amount to be claimed
[(1×4+3)-2]
5
Statement-3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
Turnover of zero rated
supply of goods and services
1
Net input tax 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
Refund amount
supply of goods and services
turno
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:
Office Address:
99
[F. No. 12(46) FD/Tax/2017-Pt.-II-139]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is requested
that 10 copies of this notification may be sent to this Department and 10 copies along with bill
may be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please
ensure that soft copy in CD is same as hard copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST
Council Secretariat, New Delhi.
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Additional Chief Secretary, Finance.
7. PS to Princ
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