Goods and Services Tax

Supersession of Notification Finance Department Notification No.19305-FIN-CT1-TAX-0022/2017 dated 22.6.2017, bearing S.R.O. No. 287, notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
2270-FIN-CT1-TAX-0043/2017-S.R.O. No. 51/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 51/2018- In exercise of the powers conferred by Section 146 of the Odisha Goods and Services Tax Act, 20

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Supersession of Notification Finance Department Notification No.19305-FIN-CT1-TAX-0022/2017 dated 22.6.2017, bearing S.R.O. No. 287, notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
2270-FIN-CT1-TAX-0043/2017-S.R.O. No. 51/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 51/2018- In exercise of the powers conferred by Section 146 of the Odisha Goods and Services Tax Act, 20

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Reduction of late fee in case of delayed filing of Form GSTR-5A
2266-FIN-CT1-TAX-0043/2017-S.R.O. No. 50/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 50/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of

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Reduction of late fee in case of delayed filing of Form GSTR-5.
2262-FIN-CT1-TAX-0043/2017-S.R.O. No. 49/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 49/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of

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Reduction of late fee in case of delayed filing of Form GSTR-1
2258-FIN-CT1-TAX-0043/2017-S.R.O. No. 48/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 48/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of

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The Odisha Goods and Services Tax (Amendment) Rules, 2018.
2218-FIN-CT1-TAX-0034/2017-S.R.O. No. 38/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 38/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2018.
(2) Rules 1, 2, 4, 5,6,7,8,9 and 15 shall come into force on the date of their publication in the Odisha Gazette.
(3) Rule 3 shall be deemed to have come into force from the 1st January, 2018
(4) Rules 10 and 11 shall be deemed to have come into force from the 23rd October, 2017
(5) Rules 12, 13, 14, 16, 17 and 18 shall com

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, the figures, letters and word “31st March, 2018” shall be substituted.
6. In the said rules, after rule31 the following rule shall be inserted, namely:-
“31A.Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by the State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by the State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation: – For the purposes of this sub-rule, the expressions-
(a) “lottery run by the State Governments” means a lottery not

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017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfe

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gistered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services.”;
9. In the said rules, after rule 55, the following rule shall be inserted, namely:-
“55A.Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules46,46A or 49, in a case where such person is not required to carry an e-way bill under these rules.”;
10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Odisha, Finance Department notification number 30285-FIN-CT1-TAX-0043/2017 dated 18th October, 2017 published in Odisha Gazette Extraordinary no. 1685 dated 18th October,2017 bearing S.R.O.No

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nary, Part II, section 3, sub-section (1)vide number G.S.R 1299(E), dated 13th October, 2017 or all of them, 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.”
11. In the said rules, in rule 96,-
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted; and
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods” shall be substituted;
(d) for sub-rule (9), the f

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ction (1) vide number G.S.R 1321 (E), dated 23rd October, 2017 or notification No. 78/2017-Customs dated 13.10.2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (1),vide number G.S.R 1272(E), dated 13th October, 2017 or notification No. 79/2017-Customs Tax dated 13.10. 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (1),vide number G.S.R 1299 (E), dated 13th October, 2017″;
12. In the said rules, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified

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Extraordinary Issue No. 1526 dated 16th September, 2017 bearing S.R.O. No 403/2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of Section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, Integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill sha

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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 kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been

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of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(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-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consig

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e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, within twenty-four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(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, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Up to 100 km.
One day
2.
For every 100 km or part the

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where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this 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

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supply under Schedule III of the Act.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
Sl.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601).”;
13. In the said rules, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for

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e inserted, 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 payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Cess
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 (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Roa

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Amendment in notification No. 125/ST-2, dated 14.11.2017 under HGST Act, 2017
29/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 29/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-section (3) of section 11 of the said Act, the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Haryana Government, Excise and Taxation Department, Notification No. 125/ST-2, dated the 14

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ic and Research”, the words “Department of Scientific and Industrial Research”, shall respectively be substituted.
(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –
“Explanation 2.- For the the purposes of this notification, exemption shall be in line with the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.”.
ASHIMA BRAR,
Sp

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Amendment in Notification No. 36/ST-2, dated 30.06.2017 under the HGST Act, 2017
27/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 27/ST-2.- In exercise of the powers conferred by sub-section (1) and (3) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, date

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Amendment in notification No. 35/ST-2, dated 30.06.2017 under HGST Act, 2017
26/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 26/ST-2.- In exercise of the powers conferred by sub-section (1) of Section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,-
(A) in Schedule I-2.5%,
(i) after serial number 76 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:-
“76A
13
Tamarind kernel powder”;
(ii) after serial number 78 and the

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ials; basket ware and wickerwork”;
(vii) in serial number 219A, for the entry under column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;
(viii) in serial number 224A, for the entry under column (2), the entry “6309 or 6310”, shall be substituted;
(ix) after serial number 243 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: –
“243A
88 or any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
(B) in Schedule II-6%, –
(i) after serial number 32A and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: –
“32AA
1704
Sugar boiled confectionery”;
(ii) after serial number 46A and the entries thereagainst, the following serial number and the entries thereagain

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pesticides
12 Cymbopogan
(vii) after serial number 80 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: –
“80A
3826
Bio-diesel”;
(viii) for serial number 99A and the entries thereagainst, the following serial numbers and the entries thereagainst shall be inserted, namely: –
“99A
4418
Bamboo wood building joinery
99B
4419
Tableware and Kitchenware of wood”;
(ix) serial number 103 and the entries thereagainst shall be omitted;
(x) serial number 104 and the entries thereagainst shall be omitted;
(xi) in serial number 133, under column (3), after the words,”Absorbent cotton wool”,the words and brackets,”[except cigarette filter rods]”, shall be added;
(xii) in serial number 147, for the entry under column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;
(xiii) after serial number 195A and entries

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e hair [except Mehendi paste in Cones]”, shall be substituted;
(vi) in serial number 87, under column (3), after the words, “and similar products”, the words, figure and brackets,”[other than bio-pesticides mentioned against serial number 78A of schedule -II]” shall be added;
(vii) serial number 99 and the entries thereagainst shall be omitted;
(viii) in serial number 137F, under column (3), after the words, “shingles and shakes”,the words, “[other than bamboo wood building joinery]” shall be added;
(ix) after serial number 163 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: –
“163A
56012200
Cigarette Filter rods”;
(x) for serial number 236A and the entries thereagainst, the following serial number and the entries thereagainst shall be substituted, namely: –
“236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi) in serial number 325, for the entry under column (3), the

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s thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: –
“229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”
(E) in Schedule-V-1.5%, –
(i) serial number 2 and the entries thereagainst shall be omitted;
(ii) in serial number 3, for the entry under column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;
(iii) in serial number 4, for the entry under column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport” shall be substituted;
(iv) against serial number 13, under column (3), the words and symbol

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Notification to exempt Central Government share at profit petroleum from State Tax under HGST Act, 2017
25 /ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 25 /ST-2.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary i

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Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017
24/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 24/ST-2.- In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-
(a) registered persons who supply development rights to a developer,

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Amendment in notification No. 48/ST-2, dated 30.06.2017 under HGST Act, 2017
23/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 23/ST-2.- In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017

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Amendment in notification No. 47/ST-2, dated 30.06.2017 under HGST Act, 2017
22 /ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 22 /ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017,-
In the Table, –
(a) against serial number 3, in the entry in column (3), after the words “a Governmental Authority” the words ” or a Government Entit

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–
(1)
(2)
(3)
(4)
(5)
“19A
Heading 9965
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30thday of September, 2018.
19B
Heading 9965
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30thday of September, 2018.”;
(e) against serial number 22,in the entry in column (3), after item (b), the following item shall be added, namely: –
“(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.”;
(f) after serial number 29 and the entries thereagainst, the following serial

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inancial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
Nil
Nil”;

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inst serial number 54, in the entry in column (3), after item (g), the following item shall be added, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(n) after serial number 65 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65A
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil”;
(o) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:-
“(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;”;
(ii) in item (b),-
(A) in sub-item (iv), the words “upto higher secondary” shall be omitted;
(B) after sub-item (iv), the

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Amendment in notification No. 46/ST-2, dated 30.06.2017 under HGST Act, 2017
21/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 21/ST-2.- In exercise of the powers conferred by Sub-section (1) of Section 9, Sub-section (1) of Section 11, Sub-section (5) of Section 15 and Sub-section (1) of Section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017,
(i) in the Table,-
(a) against serial number 3

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oup-2 (MIG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III) after sub-item (f), the following sub-item shall be added, namely: –
'(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (Central Act 43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
(B) in item (v),
(I) in sub-item (a), for the word “excluding”, the word “including” shall be substituted;
(II) after sub-item (d), the following sub-item shall be inserted, namely: –
'(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dat

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g services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
2.5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Haryana Goods and Services Tax Act, 2017 .
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above.
9
-“;
(b) against serial number 9, in the entry

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governmental authority or government entity, by way of lease of land.
Nil
–
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3,at item (i); sub-item (b), sub-item (c), sub-item (d),sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil
Nil
(iii) Real estate services other than (i) and (ii) above.
9
-“;
(e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4)

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ubstituted, namely: –
(3)
(5)
“(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Haryana Goods and Services Tax Act, 2017.
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(iii) Support services other than (i) and (ii) above.
9
-“;
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following sub-clause shall be added, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(B) for item (ii), in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both.
6
–

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Customs Tariff Act, 1975 (Central Act 51 of 1975) respectively;';
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(iii) Tailoring services.
2.5
–
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.
9
-“;
(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“32
Heading 9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
6
–
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.
9
-“;
(l) against serial number 34, in column (3),-
(A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(iii) Services by way of admission to amusement parks incl

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Amendment of notification No. 26/ST-2 dated 22.06.2017 for notifying e-way bill website under the HGST Act, 2017
20/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 20/ST-2.- In exercise of the powers conferred by Section 146 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 26/ST-2, dated 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Haryana hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilit

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Reduction of late fee in case of delayed filing of form GSTR-6
19/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification The 25th January, 2018
No. 19/ST-2.-In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, here

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Reduction of late fee in case of delayed filing of form GSTR-5A
18/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 18/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, h

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Reduction of late fee in case of delayed filing of form GSTR-5
17/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 17/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, he

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Reduction of late fee in case of delayed filing of form GSTR-1
16/ST-2 Dated:- 25-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th January, 2018
No. 16/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, he

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of State tax on services – Supply of development rights
G.O. (Ms) No. 015 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 15
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-
(a) registered persons who supply development rights to a developer, builder, construction company or any other regis

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Exemption from levy of State tax on services – Central Government's share of profit petroleum
G.O. (Ms) No. 016 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 16
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Service

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments
G.O. (Ms) No. 018 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 18
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532 (d-4)/2017, published at pages 3-68 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-
AMENDMENTS
In the said notification, –
(A) in Schedule 1 – 2.5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be

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sparto or of other plaiting materials; basketware and wickerwork" shall be substituted;
(vii) in S. No. 219A, for the entry in column (3), the entry "Corduroy fabrics, velvet fabrics" shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry "6309 or 6310" shall be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads";
(B) in Schedule II-6%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"32AA
1704
Sugar boiled confectionery";
(ii) after S. No. 46A and the entries relating thereto, the follo

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gera
10 .NPV of Spodopteralitura
11. Neem based pesticides
12. Cymbopogan
(vii) after S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"80A
3826
Bio-diesel";
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
"99A
4418
Bamboo wood building joinery
99B
4419
Tableware and Kitchenware of wood";
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. NO. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets, "[except cigarette filter rods]", shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be s

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d;
(v) in S. No. 59, for the entry in column (3), the entry "Preparations for use on the hair [except Mehendi paste in cones], shall be substituted;
(vi) in S. No. 87, in column (3), after the words, "and similar products", the words, figure and brackets, "[other than bio-pesticides mentioned against S. No. 78A of Schedule-Il]" shall be added;
(vii) S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, "shingles and shakes", the words '[other than bamboo wood building joinery]" shall be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"163A
56012200
Cigarette Filter rods";
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
"236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts t

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run on Bio-fuels]" shall be substituted;
(ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely .
"229
Any
Chapter
Actionable claim in the form of chance to win in betting , gambling , or horse racing in race club";
(E) in Schedule V-1.5%,-
(i) S. No. 2, and the entries relating thereto, shall be omitted;
(ii) in S. No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]"

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Goods exempt from State tax – Amendments
G.O. (Ms) No. 019 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 19
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (l) and (3) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-5)/2017, published at 68-75 in Part II-section 2 of t

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Reduction in State tax on the margin of the supplier on the intra-State supplies of old and used motor vehicles
G.O. (Ms) No. 020 Dated:- 25-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No.20
Dated: 25.01.2018
Thai-12
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-State supp

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ods.
Table
S. No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
8703
Old and used, petrol, liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and the rules made there under.
9%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Ve

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be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply, and where the margin of such supply is negative, it shall be ignored; and
(ii) in any Other case, the value that represents the margin of supplier shall be, the difference between the selling price and the purchase price and where such margin is negative, it shall be ignored.
2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods.
3. This no

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Karnataka Goods and Services Tax (Second Amendment) Rules, 2018
4-L/2017 Dated:- 25-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-L/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 25/01/2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules they shall be deemed to have come into force from the 29th day of December, 2017.
2. Amendment of rule 17.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 17, after sub-rule (1), the following s

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vices 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 (Central Act 13 of 2017), refund of input 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

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) or (4B) or both, if any, during the relevant period;
(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 availed the benefit of notification (17/2017) No. FD 47 CSL 2017 dated 19th October, 2017, 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 Notification (40/2017) No. FD 48 CSL 2017 dated 23rd October, 2017 or Notification No. 41/2017-lntegrated 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."
5. Amendment of rule 95.- In rule 95

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rsons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of Notification No. (17/2017) No. FD 47 CSL 2017 dated 19th October, 2017 or Notification (40/2017) No. FD 48 CSL 2017 dated 23rd October, 2017 or Notification No. 41/2017- Integrated Tax (Rate) dated 23rd October, 2017."
7. Substitution of FORM GST REG-10.- For FORM GST REG-10 of the said rules, the following 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 Signator

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pointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
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. 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 follow

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Incorporation if the Company is registered outside India or in India
Scanned copy of License 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 auth

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ed Goods and Services Tax Act, 2017.”;
8. Amendment of FORM GST REG-13.- In FORM GST REG-13 of the said rules,-
(a) in PART-B, at serial number 4, for the words, "Address of the entity in State", the words "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; and
(b) under the Instructions, for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted.
9. Substitution of FORM GSTR-11.- For FORM GSTR-11 of the said rules, the following 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 person having UIN
Auto populated
3. Details of inward supplies received
(Amount

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d, namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
To
5. ARN and date of GSTR11: 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 agenc

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