Goods and Services Tax

GST – States – 5/10/2017-FD(TAX)/12 – Dated:- 18-10-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION Imphal, the 18th October, 2017 No. 5/10/2017-FD(TAX)/12: In exercise of the powers conferred by section 147 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, hereby notifies the supplies for goods listed in column (2) of the Table below as deemed exports, namely:- Table S.No. Description (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 5/10/2017-FD(TAX)/09(R) – Dated:- 18-10-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 18th October, 2017 No. 5/10/2017-FD(TAX)/09(R):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Manipur Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the followin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

services with payment of tax (Amount in Rs.) Sr.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: 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 01/2017-GST – Dated:- 18-10-2017 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT File No.-Va Kar/GST/16/2017 -3883 Ranchi, Dated-18/10/2017 Order No. 01/2017-GST THE JHARKHAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-State Tax S.O. (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, namely:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F-10-87/2017/CT/V (154)-47/2017-State Tax – Dated:- 18-10-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, the 18th October 2017 NOTIFICATION No. 47/2017-State Tax No. F-10-87/2017/CT/V (154). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules. 2017, namely :- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Chhattisgarh Goods and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tatement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.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: 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 Integrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 42/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 42/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rom the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bstituted ; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely :- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely :- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports "; (viii) in FORM GSTR-4, after instruction No. 9, the following

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 41/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 41/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In pursuance of section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 40/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 40/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 23/2017-State Tax, dated the 7th September, 2017, pu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 39/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 39/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 22/2017-State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 39/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 39/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 22/2017-State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 38/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 38/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 33/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 33/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- 1. These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2017. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and wor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 47/2017 – State Tax – Dated:- 18-10-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 47/2017 – State Tax Date: 18th October, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1), for third proviso,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e: Exports of services with payment of tax (Amount in Rs.) Sr. 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: 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 i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1852-F.T.- 47/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1852-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 47/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the foll

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uot;Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. 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: 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 d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1854-F.T.- 49/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1854-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 49/2017-State Tax In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the West Bengal Goods and Services Tax Rules, 2017 read with notification No. 1853-F.T. dated the 18th day of October, 2017 [48/2017-State Tax], the Governor is pleased hereby to notify the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- TABLE Sl. No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advanc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1853-F.T.- 48/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1853-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 48/2017-State Tax In exercise of the powers conferred by section 147 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notifiy the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE Sl. No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1851-F.T.- 39/2017-State Tax(Rate) – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1851-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 39/2017-State Tax(Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the Commissioner of State tax or jurisdictional commissioner of Central tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Order No. 39/2017-State Tax(Rate) – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1851-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 39/2017-State Tax(Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

entral Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the Commissioner of State tax or jurisdictional commissioner of Central tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 30289-FIN-CT1-TAX-0043/2017-S.R.O. No. 503/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No.503/2017- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Odisha Goods and Services Tax Rules, 2017 read with the notification of Government of Odisha in the Finance Department No.30285-FIN-CT1-TAX-0043-2017, dated the 18th October, 2017, published in the Extraordinary issue No.1685, dated the 18th October, 2017 bearing S.R.O. No.502, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 30285-FIN-CT1-TAX-0043/2017-S.R.O. No. 502/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No. 502/2017- In exercise of the powers conferred by Section 147 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table Sl.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation. 3. Supply of goods by a registered person to Export Ori

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 30281-FIN-CT1-TAX-0034/2017-S.R.O. No. 501/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No. 501/2017- 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 recommendations 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) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment 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 ; and (b) for Statement-4 , the following Statement shall be substituted, 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 Integr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 47/2017-State Tax – Dated:- 18-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 18th October 2017. NOTIFICATION Notification No. 47/2017-State Tax No.MGST-1017/CR-188/Taxation-1.-In exercise of the power conferred by sub-section (1) of 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) These rules may be called the Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall deemed to come into force with effect from the 18th October 2017. 2. In the Maharashtra Goods and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng Statement shall be substituted, namely :- Statement- 2 [rule 89(2)(c)] Refund Type : Exports of services with payment of tax (Amount in Rs.) Sr.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: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) Sr.No. Invoice details Shipping bill/bill of export Endorsed invoice SEZ Integrated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FA-3-73/2017-V-3-(136) – Dated:- 18-10-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal No. FA-3-73/2017-V-3-(136) Bhopal, the 18th October 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- They shall come into force on the date of their publication in the Official Gazette. In the Madhya Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed expo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax cess involved in debit note, if any Integrated Tax 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: 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 involved in debit note, if any Integrated tax and 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 . B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 116/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 116/ST-2.- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Haryana Goods and Services Tax Rules, 2017 read with Haryana Government, Excise & Taxation Department Notification No. 115/ST-2, dated the 18th October, 2017, the Governor of Haryana, hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- Table Serial Number Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Expor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 114/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 114/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Serial Number 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: 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 Integrat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 112/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 112/ST-2.- In exercise of the powers conferred by section 96 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby constitutes the Haryana Authority for Advance Ruling consisting of the following members for Advance Ruling, namely:- 1. Sh. Vijay Kumar Singh, Additional Excise & Taxation Commissioner, Haryana. 2. Mrs.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =