Goods and Services Tax

Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4.
38/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
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 a

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The Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2017.
33/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
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 P

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Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2017
47/2017 – State Tax Dated:- 18-10-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
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 Offi

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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 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 Rec

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West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017
1852-F.T.- 47/2017-State Tax Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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 immed

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uot; 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 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

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Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the WBGST rules, 2017
1854-F.T.- 49/2017-State Tax Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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 T

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Seeks to notify certain supplies as deemed exports under section 147 of the WBGST Act, 2017
1853-F.T.- 48/2017-State Tax Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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 regist

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Seeks to reduce GST rate on Food preparations for free distribution to economically weaker sections of the society (Pushtahaar)
1851-F.T.- 39/2017-State Tax(Rate) Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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

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the Deputy Secretary to Government of West Bengal to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the 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, 19

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Deleted……

Notification on the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund under OGST Act, 2017.
30289-FIN-CT1-TAX-0043/2017-S.R.O. No. 503/2017 Dated:- 18-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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 r

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Notification specifying certain supplies as deemed exports under Section 147 of the OGST Act, 2017.
30285-FIN-CT1-TAX-0043/2017-S.R.O. No. 502/2017 Dated:- 18-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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.

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The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017.
30281-FIN-CT1-TAX-0034/2017-S.R.O. No. 501/2017 Dated:- 18-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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 publicatio

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s may be allowed by the Commissioner,” shall be inserted.
4. In the said rules, 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 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 suppl

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The Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 18-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 Am

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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 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)]

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-73/2017-V-3-(136) Dated:- 18-10-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
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-rul

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–
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrate tax
Cess
BRC/FIRC
Integrated 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
Integrate

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Notification under clause(g) of sub rule (2) of rule 89 of the HGST Rules,2017 notifying the evidences.
116/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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

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The Haryana Goods and Services Tax (Tenth Amendment) Rules, 2017.
114/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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

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id rules, 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 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 R

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Notification under section 96 of the HGST Act, 2017 constituting authority of advance ruling for the State under the Act.
112/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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

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Notification under section 9(1) of the HGST Act,2017 prescribing rate of tax @2.5% on intra supply of goods i.e. food preparations distributed free to the weaker section by the Governments.
111/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 111/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 notifies 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 u

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nment concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, 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 (Central Act 51 of 1975).
(2) The rule

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Notification for Cross Empowerment under section 6(1) of the HGST Act,2017 for purposes under section 54,55 to the proper officer of the CGST Act, 2017.
110/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 110/ST-2.- In exercise of the powers conferred by sub-section (1) of section 6 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this

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Amendment in Notification No. 83/ST-2 dated 22.09.2017 under section 23(2) of the HGST Act, 2017.
109/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 109/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby

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Notifying registered persons with turnover not exceeding 1.5 crore and not opted for composition as class of persons who shall pay State Tax on outward supply as specified in clause (a) of sub section (2) of section 12 of the HGST Act, 2017.
107/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 107/ST-2.- In exercise of the powers conferred by section 148 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, hereby notifies the registered persons whose aggregate turnover in t

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The Haryana Goods and Services Tax (Ninth Amendment) Rules, 2017.
106/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 106/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 (Ninth 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, 2

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ns of sub-rule (4) of rule 44 within a period of ninety days from 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.”;
3. In the said rules, 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, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
4. In the said rules, in rule 54, in sub-rule (2),
(a) for the wo

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iod of the quarter prior to opting to pay tax under section 10.”;
6. In the said rules, in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
7. In the said rules, 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 Tax
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
“;
8. In the said rules, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-

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The Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 18-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 47/2017-State Tax
Dated the 18th October, 2017.
No.(GHN-113)GSTR-2017(12)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force from 18th day of October, 2017.
2. In

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,
(a) for “Statement-2”, the following 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.)
GSTIN of recipient
Invoice d

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The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
S.O. 247. Dated:- 18-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 18th October 2017
S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bihar Goods and Services Tax Rules, 201

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ement 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

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Notification under section 147 of RGST Act, 2017 regarding notifying certain supplies as deemed export
F.No.12(46)FD/Tax/2017-Pt-II-122 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.

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Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-121 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect,
2. Amendment of rul

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pression “from the date”, the expression or such further period as may be allowed by the Commissioner,” shall be inserted.
4. Amendment of FORM GST RFD-01 In FORM GST RFD-01, appended to the said rules,-
(a) for the existing Statement-2 and entries thereto, the following 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 the existing Statement-

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