The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 2017
08/2018/9(120)/XXVII(8)/2017/CT-75 Dated:- 1-1-2018 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.
08/2018/9(120)/XXVII(8)/2017/CT-75 dated o/ January, 2018 for general information.
Government of Uttarakhand
Finance Section-8
No. 08/2018/9(120)/ XXVII(8)/2017/CT-75
Dehradun :: Dated:: 0/ January, 2018
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 (Fourteenth Amendment) Rules, 2017
Short title and 1.
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n portal
except with the order of the Commissioner for reasons to be
recorded in writing and subject to such conditions as the
Commissioner may, in the said order, specify.”;
Amendment in 4. In rule 89 of the “Principal Rules”, with effect from 23rd October,
2017, for sub-rule (4) set out in column-1, the following sub-rule set out
Rule 89
in column-2 shall be substituted, namely:-
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(4)
Column-1
Existing sub-rule
In the case of zero-rated supply of
goods or services or both without payment
of tax under bond or letter of undertaking in
accordance with the provisions of sub-
section (3) of section 16 of the Integrated
Goods and Services Tax Act, 2017 (13 of
2017), refund of input tax credit shall be
granted as per the following formula –
Refund Amount = (Turnover of zero-rated
Where,-
supply of goods +
Turnover of zero-rated
supply of services) x Net
ITC Adjusted Total
Turnover
Column-2
Hereby substitu
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-rated supply of
goods” means the value of zero-rated supply
of goods made during the relevant period
without payment of tax under bond or letter
of undertaking;
(D) “Turnover of zero-rated supply of
services” means the value of zero-rated
supply of services made without payment of
tax under bond or letter of undertaking,
calculated in the following manner,
namely:-
Zero-rated supply of services is the
aggregate of the payments received during
the relevant period for zero-rated supply of
services and zero-rated supply of services
where supply has been completed for which
payment had been received in advance in
any period prior to the relevant period
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
the value of zero-rated supply of goods made during
the relevant period without payment of tax under
bond or letter of undertaking, other than the turnover
of supplies in respect of which refund is claimed
under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated su
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supply of services for which the supply of
services has not been completed during the
relevant period;
(E) “Adjusted Total turnover” means the
turnover in the State as defined under sub-
section (112) of section 2, excluding the
value of exempt supplies other than zero-
rated supplies, during the relevant period;
(F) “Relevant period” means the period for
which the claim has been filed.
(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula –
Maximum Refund Amount = {(Turnover of
inverted rated supply of
goods) x Net ITC
Adjusted
–
Total
Turnover} tax payable
on such inverted rated
supply of goods
Explanation. For the purposes of this sub
rule, the expressions “Net ITC” and
“Adjusted Total turnover” shall have the
same meanings as assigned to them in sub-
rule (4).
(F) “Relevant period” means the period for which
the claim has been filed.
(4A) In the case of supplies received on which the
supplier has a
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nth Amendment)(Hin & Eng)(29-12-2017)
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Column-1
Existing sub-rule
(1) Any person eligible to claim refund of
tax paid by him on his inward supplies as per
notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in
every quarter, electronically on the common
portal, either directly or through a
Facilitation Centre notified by the
Commissioner, along with a statement of the
inward supplies of goods or services or both
in FORM GSTR-11, prepared on the basis
of the statement of the outward supplies
furnished by the corresponding suppliers in
FORM GSTR-1.
Column-2
Hereby substituted sub-rule
(1) Any person eligible to claim refund of tax paid
by him on his inward supplies as per notification
issued under section 55 shall apply for refund in
FORM GST RFD-10 once in every quarter,
electronically on the common portal or otherwise,
either directly or through a Facilitation Centre
notified by the Commissioner, along with a
statement of the inward supplies of goods or s
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–
FORM
GST
REG-10
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“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or
retrieval services from a place outside India to a person in India, other than a registered person.
(i) Legal name of the person
Part-A
(ii)
Tax identification number or unique number on the basis of which the entity
is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable,
before proceeding to fill up Part-B.
Part -B
1.
Details of Authorised Signatory
First Name
Middle N
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I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient
located in taxable territory and deposit the same with Government of India. Signature
Place:
Name of Authorised Signatory:
Date:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along
with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
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1.
2.
3
4.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or
Municip
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d Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applicable
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5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy
of Resolution of the Managing Committee or Board of Directors to be filed in the
following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder)
hereby solemnly affirm and declare that > to
act as an authorised signatory for the business > for which
application for registration is being filed/ is registered under the Central Goods and
Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
Full Name
Designation/Status Signature
1.
Acceptance as an authorised signatory
Instructions –
I> hereby solemnly accord
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with the words, “Every person required to obtain a unique
identity number shall submit the application electronically or
otherwise.”
Amendment in 9.
FORM GSTR-11
In FORM GSTR-11 of the “Principal Rules”, the following form shall
be substituted, namely:-
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Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having Auto
UIN
3. Details of inward supplies received
populated
Year
Tax
Period
(Amount in Rs. for all Tables)
of
Note/Credit
GSTIN Invoice/Debit Rate Taxable
supplier Note details
No Date Value
Amount of tax
value
Place of
Supply
Tax
Integrated Central State Tax
Tax
CESS
1
2 3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been
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of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
Integrated Tax Cess
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as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation / Status
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to
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