The West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
2274–F.T.-70/2017-State Tax Dated:- 21-12-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 2274-F.T.
Dated, Howrah, the 21st day of December, 2017
No. 70/2017-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017:-
(1) These rules may be called the West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice detail
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tate/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory 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:-
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
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
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;"
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, 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 being claimed an
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ion / Status";
(iii) in FORM 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:-
"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 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 per
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