The Uttarakhand Goods and Services Tax (SIXTH Amendment) Rules, 2017
792/2017/9(120)/XXVII(8)/2017 Dated:- 10-10-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
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Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No. 792/2017/9(120)/ XXVII(8)/2017, dated 10 September, 2017 for general
Octoberz
information.
Government of Uttarakhand
Finance Section-8
No 792/2017/9(120)/ XXVII(8)/2017
Dehradun: Dated :: 10
r, 2017
October
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and
Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to
further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2017
Short title and
Comme
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ary to the
Government of India; and
(b) four Technical Members who are or have
DT/Rule Amendment 6th Amendment(05-09-2017)
Column-2
Hereby substituted Rule
122. Constitution of the Authority.-
The constitution of the Authority shall be in
accordance with the provisions of rule 122 of
the Central Goods and Services Tax Rules,
2017.
Page 34 of 61
been Commissioners of State tax or central tax
or have held an equivalent post under the
existing law,
to be nominated by the Council.
Amendment in 4. In the “Principal Rules”, for the existing Rule 123 set out in
Rule 123
column-1, the rule set out in column-2 shall be substituted;
namely-
Column-1
Existing Rule
123. Constitution of the Standing
Committee and Screening Committees.-
(1) The Council may constitute a Standing
Committee on Anti-profiteering which shall
consist of such officers of the State
Government and Central Government as may
be nominated by it.
(2) A State level Screening Committee shall be
constituted in each State by the Sta
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e paid a monthly
salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a
Central Government officer holding posts
carrying the same pay:
Provided that where a retired officer is
selected as a Chairman, he shall be paid a
monthly salary of Rs. 2,25,000 reduced by the
amount of pension.
Column-2
Hereby substituted Rule
124. Appointment, salary, allowances and
other terms and conditions of service of the
Chairman and Members of the Authority.-
The appointment, salary, allowances and other
terms and conditions of service of the Chairman
and Members of the Authority shall be in
accordance with the provisions of rule 124 of
the Central Goods and Services Tax Rules,
2017.
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Page 35 of 61
(3) The Technical Member shall be paid a
monthly salary of Rs. 2,05,400 (fixed) and
I shall be entitled to draw allowances as are
admissible to a Government of India officer
holding Group 'A' post carrying the same pay:
Provided that
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g Rule
125. Secretary to the Authority.- The
Additional Director General of Safeguards
under the Board shall be the Secretary to the
Authority.
125.
Column-2
Hereby substituted Rule
Secretary to the Authority.- The
Secretary to the Authority shall be in accordance
with the provisions of rule 125 of the Central
Goods and Services Tax Rules, 2017
Amendment in 7. In the “Principal Rules”, for the existing Rule 126 set out in
Rule 126
column-1, the rule set out in column-2 shall be substituted;
namely-
Column-1
Existing Rule
Column-2
Hereby substituted Rule
126. Power to determine the methodology 126. Power to determine the methodology
and procedure.-
The Authority may determine the methodology
and procedure for determination as to whether
the reduction in rate of tax on the supply of
goods or services or the benefit of input tax
and procedure.-
The power to determine the methodology and
procedure of the Authority shall be in
accordance with the provisions of rule 126 of
the Central Goods
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roceedings;
(d) “Screening Committee” means the State
level Screening Committee constituted in
terms of sub-rule (2) of rule 123 of these rules.
Column-2
Hereby substituted Rule
137. Tenure of Authority.-
The tenure of the Authority shall be in
accordance with the provisions of rule 137 of
the Central Goods and Services Tax Rules, 2017
Amendment in 9.
Rule 138
In the “Principal Rules”, for the existing Rule 138 set out in
column-1, the rule set out in column-2 shall be substituted;
namely-
Column-1
Existing Rule
138. E-way rule.-
Till such time as an E-way bill system is developed and approved by the Council, the Government
may, by notification, specify the documents that the person in charge of a conveyance carrying
any consignment of goods shall carry while the goods are in movement or in transit storage.
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138.
Column-2
Hereby substituted Rule
Information to be furnished prior to commencement of movement of goods
and gen
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the transporter in Part B of FORM GST EWB-01 on the common
portal and the e-way bill shall be generated by the transporter on the said portal on the
basis of the information furnished by the registered person in Part A of FORM GST
EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at
his option, generate and carry the e-way bill even if the value of the consignment is less
than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person
either in his own conveyance or a hired one or through a transporter, he or the transporter
may, at their option, generate the e-way bill in FORM GST EWB-01 on the common
portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometres within the State or Union territory from the place of business of the consignor
to the place of business of the transporter for further transportation, the supplier or th
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nveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres
within the State or Union territory from the place of business of the transporter finally to
the place of business of the consignee, the details of conveyance may not be updated in the
e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02maybe generated by him on the said common portal prior to the movement
of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand ru
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ill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
the period as mentioned in column (3) of the Table below from the relevant date, for the
distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. no.
Validity period
(3)
One day
(1)
Distance
(2)
1.
Upto 100 km
2.
For every 100 km or part thereof thereafter
One additional day
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Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the
goods cannot be transported within the validity period of the e-way bill, the transporter
may generate another e-way bill after updating the details in Part B
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is rule, no e-way bill is required to be
generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and
land customs station to an inland container depot or a container freight station for
clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for
values exceeding such amount as the Commissioner of State tax, may notify in
consultation with the Chief Commissioner of Central tax.
–
Explanation. The facility of generation and cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff item
(1) (2)
(3)
1.
0101
2. 0102
3. 0103
Live swine
4.
0104
Live asses, mules and hinnies
Live bovine animals
Live sheep and goats
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lled or
frozen [other than frozen and put up in unit container]
Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
containers
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
Live fish.
Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
Crustaceans, whether in shell or not, live, fresh or
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t up in unit container and bearing a
registered brand name
Human hair, unworked, whether or not washed or scoured; waste of
human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
and waste of these products
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
Semen including frozen semen
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fres
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10
65. 1001
66. 1002
67.
1003
68.
1004
69. 1005
70. 1006
71.
1007
72. 1008
73. 1101
74.
1102
Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
Grapes, fresh
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
Custard-apple (ata), Bore, Lichi, fresh.
Peel of citrus fruit or melons (including watermelons), fresh.
All goods of seed quality
Coffee beans, not roasted
Unprocessed green leaves of tea
Seed
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put up in unit container and
bearing a registered brand name].
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name]
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DT /Rule Amendment 6th Amendment(05-09-2017)
75.
1103
76.
1104
77. 1105
78.
1106
79.
12
80. 1201
81.
1202
82. 1204
83. 1205
84. 1206
85. 1207
86. 1209
87. 1210
88. 1211
89. 1212
90.
1213
91. 1214
92.
1301
93.
1404 90 40
94.
1701 or 1702
95.
1904
96.
1905
97. 1905
98. 2201
Cereal groats, meal and pellets [other than those put up in unit container
and bearing a registered brand name]
Cereal grains hulled
Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango
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beet and sugar cane,
fresh or chilled.
Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar forage products, whether or not
in the form of pellets.
Lac and Shellac
Betel leaves
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki
Pappad
Bread (branded or otherwise), except pizza bread
Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
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DT/Rule Amendment 6th Amendment (05-09-2017)
1
99. 2201
100. 2202 90 90
2304,
2306,
101. 2302,
2305,
2308, 2309
102. 2501
103. 2835
104. 3002
105. 3006
106. 3101
107. 3304
108. 3825
10
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pers, Court fee stamps when sold by the
Government Treasuries or Vendors authorised by the Government
Postal items, like envelope, Post card etc., sold by Government
Rupee notes when sold to the Reserve Bank of India
Cheques, lose or in book form
Printed books, including Braille books
Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
Children's picture, drawing or colouring books
117. 4901
118. 4902
119. 4903
120. 4905
121. 5001
122. 5002
123. 5003
Silk waste
124. 5101
125. 5102
Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
Silkworm laying, cocoon
Raw silk
126. 5103
127. 52
128. 52
129. 5303
130. 5305
131. 63
132. 6703
133. 6912 00 40
Wool, not carded or combed
Fine or coarse animal hair, not carded or combed
Waste of wool or of fine or coarse animal hair
Gandhi Topi
Khadi yarn
Jute fibres, raw or processed but not spun
Coconut, coir fibre
Indian National Flag
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i namely,-
145. 9803
146. Any chapter
(i)
Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
Sacred thread (commonly known as yagnopavit);
(ii)
(iii)
Wooden khadau;
(iv)
Panchamrit,
(v)
Vibhuti sold by religious institutions,
(vi)
Unbranded honey [proposed GST Nil]
(vii)
Wick for diya.
(viii)
Roli
147.
148.
149.
150.
151.
152.
153.
154.
(ix) Kalava (Raksha sutra)
(x)
Chandantika
Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other articles
(Chapter 71)
Currency
Used personal and household effects
Coral, unworked (0508) and worked coral (9601)
سلم
DT:/Rule Amendment 6th Amendment(05-09-2017)
Page 46 of 61
insertion of
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l be auto-
populated by the common portal on the basis of the information
furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of
transporters to obtain a unique Radio Frequency Identification Device
and get the said device embedded on to the conveyance and map the e-
way bill to the Radio Frequency Identification Deviceprior to the
movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1),
where circumstances SO warrant, the Commissioner may,by
notification, require the person-in-charge of the conveyance to carry
the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons
other than by way of supply.
DT/Rule Amendment 6th Amendment(05-09-2017)
138B. Verification of documents and conveyances.-
(1) The Commissioner or an officer empowered by him in this
behalf may authorise the proper officer to intercept any
conv
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rded online by the proper officer in Part A of
FORM GST EWB-03 within twenty four hours of
inspectionand the final report in Part B of FORM GST EWB-
03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on
any conveyance has been done during transit at one place within
theState or in any other State, no further physical verification of
the said conveyance shall be carried out again in theState, unless
a specific information relating to evasion of tax is made available
subsequently.
138D. Facility for uploading information regarding detention of
vehicle.-
Where a vehicle has been intercepted and detained for a period
exceeding thirty minutes, the transporter may upload the said
information in FORM GST EWB-04 on the common portal.
PART-A
A.1
FORM GST EWB-01
(See Rule 138)
E-Way Bill
GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
DT/Rule A
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nt 6th Amendment (05-09-2017)
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
FORM GST EWB-03
(See Rule 138C)
Verification Report
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
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E-Way Bill Number
FORM GST EWB-04
(See Rule 138D)
Report of detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
DT:/Rule Amendment 6th Amendment (05-09-2017)
Amendment(05-
Page 51 of 6
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GST
following Form shall be substituted and shall be deemed to be
ENR-01
have been substituted, namely:-
“Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(iii) Transport services
4.
(ii) Godown
(iv) Cold Storage
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
Particulars of Principal Place of Business
(ii) Partnership
(iv) Others
5.
(a) Address
Building No. or Flat No.
Floor No.
Name of the
Road or Street
Premises or Building
City or Town or Locality or
Taluka or Block
Village
District
State
Latitude
(b)
PIN Code
Longitude
Contact Information (the email address and mobile number will be used for authentication)
Email Address
Mobile Number
(c) Nature of premises
Telephone STD
Fax
STD
Page 53 of 61
D
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ory
Amendment in
FORM GST
RFD-01
13. From the 1st July of 2017, for “FORM GST RFD-01”, the
following Form shall be substituted and shall be deemed to be
have been substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered
person and other registered taxable person)
1.
GSTIN/
Temporary ID
2.
Legal Name
3.
Trade Name, if
any
4.
Address
5.
Tax period
From
To
(if applicable)
6.
Amount of
Act
Tax
Interest
Penalt Fees Others
Total
Refund
y
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DT:/Rule Amendment 6th Amendment(05-09-2017)
Claimed
(Rs.)
Central tax
State / UT
tax
Integrated
tax
Cess
Total
7.
Grounds of
(a)
Excess balance in Electronic Cash Ledger
refund claim
(b)
Exports of services- with payment of tax
(select from
(c)
Exports of goods / services- without payment of tax
drop down)
(accumulated ITC)
(d)
On account of order
Sr.
Type
of Order Order Order
Payment
No.
order
no.
date
Issuing
referenc
Aut
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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
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit 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
not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have
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given
herein above is true and correct to the best of my/our knowledge and belief and nothing has
been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
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.)
Maximum refund
amount to be
claimed
[(1×4+3)-2]
Turnover of
inverted rated
Tax payable
on such
supply of
goods
inverted
Adjusted
total
turnover
Net input tax
credit
rated supply
of goods
1
2
3
4
5
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Page 57 of 61
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Sl.
Invoice details
No. No. Date Value
Integrated tax
Taxable Amt. No.
value
BRC/FIRC
Date
(Amount in Rs.)
Integrated Integrated
Net
Integrated
tax
tax
tax
involved in involved in
debit note, credit note, (6+9-10)
1 2 3 4 5
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11
any
any
Taxable Amt.
Value
Page 58 of 61
DT:/Rule Amendment 6th Amendment(05-09-2017)
1
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Invoice details
Sl.
No.
Goods/
Services (G/S)
Shipping bill/ Bill of export/
Endorsed invoice no.
1
No.
2
Date
3
Value
No.
Date
4
5
6
7
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
Turnover of zero
rated supply of goods
and services
Net input tax
credit
(Amount in Rs.)
Adjusted total
turnover
Refund amount
(1×2+3)
1
2
3
Statement-6 [rule 89(2)(i)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/Details of invoices covering transaction considered as intra Tran
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turns particulars
maintained/furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of
the Act.
Instructions –
2. Terms used:
(a)B to C:
(b)EGM:
(c)GSTIN:
(d)IGST:
(e)ITC:
(f)POS:
(g)SEZ:
(h)Temporary ID:
(i)UIN:
From registered person to unregistered person
Export General Manifest
Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
Special Economic Zone
Place of Supply (Respective State)
Temporary Identification Number
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return
or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement i
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GSTR-1 and
GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services
details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the
calculation
based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer
without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services” shall have the same meaning as defined
in
rule
89(4).”;
FORM GST
Amendment in 12. From the 1st July of 2017, for “FORM GST TRAN-2”, the
following Form shall be substituted and shall be deemed to be
have been substituted, namely:-
TRAN-2
(a) in Serial No. 4, for the words “appointment date”, the words
“appointed date” s
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