The Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017-State Tax Dated:- 29-12-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 29th December, 2017.
Notification No. 75/2017-State Tax
No. (GHN-143)/GSTR-2017(17).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the 29th day of December, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under Central Goods and Serv
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ut tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-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, 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 supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated
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Government Notification, Finance Department No. No.(GHN-110)GST-2017/S.147(1)-TH Dt.18/10/2017, Notification No. 48/2017-State Tax, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to clai
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ance Department No. No.(GHN-110)GST-2017/S.147(1)-TH Dt.18/10/2017, Notification No. 48/2017-State Tax or Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“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.
Part -A
(i)
Legal name of the person
(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 repr
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A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
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 concealed therefrom.
I, _ …………………………. hereby declare that 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.
Place:
Date:
Signature
Name of Authorised Signatory:
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:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
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nse is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
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 << Name of the Business>> for which application for regist
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4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the having UIN person
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3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
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To
5. ARN and date of FORM GSTR-11 : ARN <……………> Date
6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details 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
I _______ as an authorised representative of << Name of Embassy/international organization >> 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:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Instructions
1.
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