The Manipur Goods and Services Tax (Fifth Amendment) Rules.
5/10/2017-FD(TAX) Dated:- 27-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1MANIPUR
सतà¥à¤¯à¤®à¥‡à¤µ जयते
GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 338
Imphal, Wednesday, October 18, 2017
(Asvina 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 27th September, 2017
No. 5/10/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur
Goods and Services Tax Act, 2017, (No.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 (Fifth Amendment) Rules,
2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the
State Government may, by notification in the Official Gaze
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creening Committee shall be in
accordance with the provisions of rule 123 of the Central Goods and Services
Tax Rules. 2017.”:
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V. for rule 124, the following rule shall be substituted, namely:-
“124. Appointment, salary, allowances and other terms and conditions of service
of the Chairman and Members of the Authority. The appointment, salary,
allowances and other terms and conditions of service of the Chairman and Members
of the Authority shall be in accordance with the provisions of rule 124 of the Central
Goods and Services Tax Rules, 2017.”;
VI. for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in
accordance with the provisions of rule 125 of the Central Goods and Services Tax
Rules, 2017.”
VII. for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure. The power to
determine the methodology and procedure of the A
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e 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.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road,
the registered person shall furnish the information
relating to the transporter in Part B
of FORM GST EWB-01 on the common portal and the
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e-way bill shall be generated by the transporter on the said portal on the basis of the
information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than fifty
thousand rupees:
Provided further that where the
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s consignee where the goods are
transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of
transit shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometres within the State from the place of business of the transporter finally to the place of
business of the consignee, the details of conveyance may not be updated in the e-way bill.
(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 o
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B-01, he shall be informed electronically, if the
mobile number or the 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, either directly
or through a
Facilitation Centre notified by the Commissioner, within 24 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.
(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 the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. no.
(1)
Distance
(2)
Validity period
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional
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ule (11) 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 Central Goods and
Services Tax Rules or Goods and Services Tax Rules of any State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated-
(a)
(b)
(c)
where the goods being transported are specified in Annexure;
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs; and
(d) in respect of movement of such goods within such areas in a State and for
values exceeding such amount as the Commissioner of State tax, in consultation with
the Chief Commis
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her
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
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S
Chapter or
No.
Heading or
Sub-heading
or Tariff
item
Description of Goods
(1)
(2)
0208
13.
0207
14.
15.
0209
16.
0209
17.
0210
18.
3
0301
19.
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
26.
0403
27.
0406
28.
0407
29.
0409
30.
31.
0506
0501
(3)
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
in unit container]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and
put up in unit container]
Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other
than frozen and put up in unit
container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked
[oth
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sweetening matter, excluding Ultra High Temperature (UHT) milk
Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
Birds' eggs, in shell, fresh, preserved or cooked
Natural honey, other than put up in unit container and bearing a
registered brand name
Human hair, unworked, whether or not washed or scoured; waste of
human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
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S.
No.
Chapter or
Heading or
Sub-heading
or Tariff
item
(1)
(2)
32.
0507 90
33.
0511
34.
6
35.
0701
36.
0702
37.
0703
38.
0704
39.
0705
40.
0706
41.
0707
42.
0708
43.
0709
44.
0712
45.
0713
46.
0714
47.
0801
48.
0801
49.
0802
50.
0803
51.
0804
52.
0805
53.
0806
54.
0807
55.
0808
56.
0809
57.
0810
Description of Goods
(3)
and waste of these products
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
Semen includi
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or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
Grapes, fresh
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries
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S.
Chapter or
No.
Heading or
Sub-heading
or T
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rley [other than those put up in unit container and bearing a
registered brand name]
Oats [other than those put up in unit container and bearing a registered
brand name]
Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
Rice [other than those put up in unit container and bearing a registered
brand name]
Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra
Ragi] [other than those put up in unit container and bearing a registered
brand name]
Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
Cereal flours other than of wheat or meslin, [maize (com) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name]
Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
Cereal grains hulled
Flou
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whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
Mango kernel, Niger seed, Kokam) whether or not broken, of seed
quality.
Seeds, fruit and spores, of a kind used for sowing.
Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh or chilled.
Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,
sainfoin, forage kale, lupines, vetches and similar forage products,
w
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3.
2835
104.
3002
105.
3006
106.
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
113. 4802 / 4907
114. 4817/4907
(3)
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470: 2002
Human Blood and its components
All types of contraceptives
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
Kajal (other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Municipal waste, sewage sludge, clinical waste
Plastic bangles
Condoms and contraceptives
Firewood or fuel wood
Wood charcoal (including shell or nut charcoal), whether or not
agglomerated
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorised by the Government
Postal items, like envelope, Post card etc., sold by Government
Rupee notes when sold to the Reserve Bank of India
Cheques, lose or in book form
Printed books, including Braille books
Newspapers, journals and periodicals,
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s;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture. horticulture or forestry.
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S.
No.
(1)
Chapter or
Heading or
Sub-heading
or Tariff
item
1J
Description of Goods
Handloom [weaving machinery]
(3)
Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
Parts of goods of heading 8801
Hearing aids
(2)
136.
8445
Amber charkha
137.
8446
138.
8802 60 00
139.
8803
140.
9021
141.
92
142.
9603
143.
9609
144.
9610 00 00
145.
9803
146.
Any chapter
147.
148.
149.
150.
151.
152.
153.1
154.
Indigenous handmade musical instruments
Muddhas made of sarkanda and phoolbaharijhadoo
Slate pencils and chalk sticks
Slates
Passenger baggage
Puja samagrinamely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden kha
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or the e-way bill number, either physically or mapped
to a Radio Frequency Identification Device embedded on to the conveyance in
such
manner as may be notified by the Commissioner.
(2)
A registered person may obtain an Invoice Reference Number from the common
portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1
and produce the same for verification by the proper officer in lieu of the tax invoice and such
number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis
of the information furnished in FORM GST INV-1.
(4)
The Commissioner may, by notification, require a class of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded on to the
conveyance and map the e-way bill to the Radio Frequency Identification Device
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bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by arty officer after obtaining
necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of
goods in transit shall be recorded online by the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of inspection and the final report in Part B of FORM
GST EWB-03 shall be recorded within three days of such inspection.
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(2)
13
Where the physical verification of goods being transported on any conveyance has
been done during transit at one place within the State or in any other State, no further
physi
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number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
]
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
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9
0
Exhibition or fairs
For own use
Others
14
14
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
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Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
15
FORM GST 25
(See rule 138C)
Verification Report
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Par
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unit) valu
Discoun
1, if any
Taxabl
e value
Central tax
State or UT
Integrated
Cess
tax
tax
Rate
Amt.
Rate Amt. Rate Am
c
L
2 y
Ra A
mt
Y
Total
Freight
Insurance
Packing and Forwarding Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
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F
18
(iv) in the principal rules to FORMS, –
I.
with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM
shall be substituted and shall be deemed to be have been
substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(iii) Transport services
4.
(ii) Godown
(iv) Cold Storage
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
Part
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al Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. Verification
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.
Place
Date:
For Office Use:
.
Enrolment no
II.
Date-
Signature
Name of Authorised Signatory
with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the
following FORM shall be substituted and shall be deemed to be have been
substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
registered person and other registered taxable person)
1. GSTIN/
Temporary ID
2.
Legal Name
3.
Trade Name, if
any
4.
Address
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20
5.
Tax period
From
(if applicable)
6.
Amount of
Το
Act
Tax
Interest
Penalty
Fees
Others
Total
Refund Claimed
(Rs.)
Centr
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r-State supply and vice versa(change of POS)
Excess payment of tax, if any
Any other (specify)
.
8.
Details of Bank
account
Name of
Address
of IFSC
bank
branch
Type
account
of Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4),
Yes
No
if applicable
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21
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 input tax credit claimed in the application does not
include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(1
I hereby declare that the Special Economic Zone unit /the Special Economic Zon
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ation is not required to be furnished by applicants, who are claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
10. Verification
I/We hereby 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
Date
Signature of Authorised Signatory
(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)]
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
rated supply of
goods
Adjusted
total turnover
Net input tax
credit
2
3
4
(Amount in Rs.)
Maximum refund
amount to be claimed
[(1×4+3)-2]
5
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23
Statement-2 [rule 89(2)(c)|
Refund Type: Exports of services with payment of t
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bill/
Bill of export/
Endorsed
invoice by SEZ
Integrated Tax
Integrated Integrated
Net
tax
involved
tax
involved
Integrated
tax
No.
Date Value No. Date
Taxable
Value
Amt.
in debit
note, if
any
in credit
note, if
(8+9-
10)
any
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24
10
123456
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services
Shipping bill/ Bill of export/
(G/S)
Endorsed invoice no.
No.
Date
Value
No.
Date
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit /SEZ developer 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)
2
3
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
versa)
Order Details (
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d on to any other person.
This certificate is based on the examination of the books of account and other relevant
records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
54 of the Act.
Instructions –
1. Terms used:
داند
(a) B to C:
From registered person to unregistered person
(b) EGM:
Export General Manifest
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(c) GSTIN:
(d) IGST:
26
Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
Place of Supply (Respective State)
(e) ITC:
(f) POS:
(g) SEZ:
Special Economic Zone
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can a
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relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-
1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of export
of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13 Details of export made without navment of tax shall be reported in Statement-3.
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14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. *Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4).”;
III.
with effect from the 1st day of July, 2017, in “FORM GST TRAN-2”,-
(a) in Serial No. 4, for the words “appointment date”, the wo
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