The Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.
55/2017-State Tax Dated:- 15-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Raj guru Chowk,
Mantralaya Mumbai 400 032, dated the 15th November 2017.
NOTIFICATION
Notification No.55/ 2017-State Tax
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1017/C.R. 203/Taxation-1. In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force with effect from the 15th November 2017.
2. In the Maharashtra Goods and Services Tax Rules, 2017-
(1) in rule 43, after sub-rule (2), the following
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aration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”.
5. In the said rules, after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”.
6. In the said rul
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rvices- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export
DECLARATION [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 ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signatur
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solemnly affirm and declare that the information 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 Signature of Authorised Signatory
Date (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.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amountto be claimed [(1×4/3)-2]
1
2
3
4
5
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount(1×2/3)
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Amount (As per the manually issued Order):
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
The principal rules were published in the Gazette of Maharashtra, Extra- ordinary', Part IV-B No. 170 Central Section vide notification No. MGST. 1017/C.R. 90/Taxation-I, dated the 22ndJune 2017 and was last amended vide Finance Department Notification No. MGST dated the 1st November 2017 [Notification No. 51/2017. state Tax] published in the Extra-Ordinary Gazette No. 356, dated the 1st November 2017.
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