The Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 20-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated Shimla-2 the 20th November, 2017
Notification No. 47/2017-State Tax
No.EXN-F(10)-40/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rds “, or such further period as may be allowed by the Commissioner,” 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 payments of tax
(Amount in Rs.)
Sl.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 :
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =