West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017
1852-F.T.- 47/2017-State Tax Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
No. 1852-F.T.
Dated, Howrah, the 18th day of October, 2017
Order No. 47/2017-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, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force with immed
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uot; shall be inserted;
(iii) in FORM GST RFD-01,
(a) for "Statement-2", the following Statement shall be substituted, namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRC/ FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 – 11)
No.
Date
Value
Taxable
Value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on
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