The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/466 Dated:- 14-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
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No.FIN/REV-3/GST/1/08 (Pt-1)/466
11/466
26
JC-T-I
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
10 04/27/9/17
“DOT Ho Jar 207/19/17
Детна
Dated 14th September 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services
Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to
amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Sixth Amendment)
Rules, 2017.
(2) Save as otherwise provided, they shall come into force with effect from the date of
issue of this notification.
2.
In the Nagaland Goods and Services Tax Ru
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n 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 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 movement is caused by an unregistered person either in
his own conveyance or a hired one or through a transporter, he or the transporter may, at their
Office of the Commissioner of Taxes
Receipt No. 1890.
Date 27.9.17
1
Leg.
Ó¨
option, generate the e-way bill in FORM GST EWB-01 on the common po
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o 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 or Union territory 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 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-02maybe
generated by him on the said
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ansported 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 day
Provided that the Commissioner may, by notification, extend the validity period of e-way
bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances
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erated under rule 138 of the Central Goods and Services Tax Rules or
Goods and Services Tax Rules of any other State shall be valid in the State.
(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 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
3
(d)
–
in respect of movement of such goods and within such areas in a State and for
values not exceeding such amount as the Commissioner of State Tax, in
consultation with the Chief Commissioner of Central tax goods, may notify'.
Explanation. The facility of generation and cancellation of e-way bill may also be made available
through SMS.
ANNEXURE
[(See rule 138 (14)]
SI.
Chapter or
Description of Goods
No.
Heading
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ut 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 [other than put up in unit
containers]
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours
and meals of meat or meat offal, other than put up in unit containers*
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
Live fish.
4
Sl.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
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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 and waste
of these products
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
Semen including frozen semen
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or
chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and
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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 and
loganberries, black, white or red currants and gooseberries, cranberries,
bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians,
Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple
(ata),
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04
77.
1105
78.
1106
79.
12
80.
1201
81.
1202
82.
1204
83.
1205
84.
1206
85.
1207
86.
1209
87.
1210
88.
1211
89.
1212
90.
1213
91.
1214
Description of Goods
(3)
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 (corn) 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
Flour, of potatoes [other than those put up in unit container and bearing a
registered brand name]
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other
than guar meal 1
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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, whether or not
in the form of pellets.
92.
1301
Lac and Shellac
7
Sl.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
93.
1404 90 40
Betel leaves
94.
95.
1904
1701 or 1702
96.
1905
97.
1905
98.
2201
99.
100.
2201
2202 90 90
101.
2302, 2304,
2305, 2306,
2308, 2309
102.
2501
103.
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
115. 48/4907
116.
4907
117.
4901
118.
4902
119.
4903
120.
4905
Description of Goods
(3)
Jaggery of all types including Cane Jaggery (gur) and Pa
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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, whether or not illustrated or
containing advertising material
Children's picture, drawing or colouring books
Maps and hydrographic or similar charts of all kinds, including atlases, wall
maps, topographical plans and globes, printed
Silkworm laying, cocoon
121.
5001
122.
5002
Raw silk
123.
5003
Silk waste
8
00
SI.
Chapter or
Description of Goods
No.
Heading or
Su
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bital and spacecraft launch
vehicles
Parts of goods of heading 8801
Hearing aids
Indigenous handmade musical instruments
Muddhas made of sarkanda and phoolbaharijhadoo
Slate pencils and chalk sticks
139.
8803
140.
9021
141.
92
142.
9603
143.
9609
144.
9610 00.00
Slates
145.
146.
9803
Any chapter
Puja samagri namely,-
(i)
(ii)
147.
148.
149.
150.
Passenger baggage
Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture
of cowdung, desi ghee, milk and curd);
Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x)
Chandantika
Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers.
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones;
9
SI.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1
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on 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 (1), 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 prior to the movement of
goods.
(5)
Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so
warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance
to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transpor
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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.
(2) 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 physical
verification of the said conveyance shall be carried out again in the State, unless a specific
information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has
been intercepted and detained for a period exceeding thirty minutes, the transporter may upload
the said information in FORM GST EWB-04 on the co
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n use
Others
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
12
12
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
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
FORM GST EWB-03
(See Rule138C)
Verification Report
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
13
E-Way Bill Number
FORM GST EWB-04
(See Rule138D)
Report of detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
14
IRN:
Details of Supplier
GSTIN
Legal Name
T
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ve 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
(ii) Godown
(iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
5.
Particulars of Principal Place of Business
(a) Address
(ii) Partnership
(iv) Others
Building No. or Flat No.
Floor No.
Name of the
Road or Street
Premises or
City or Town or Locality or
Taluka or Block
Village
District
State
PIN Code
Longitude
Latitude
(b) Contact Information (the email address and mobile number will be used for
authentication)
Email Address
Mobile Number
(c)
Nature of premises
Telephone STD
Fax
STD
16
Own
Leased
Rented
Consent
Shared
Others (specify)
6.
Details of additional place of business – A
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ted, 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
5.
Tax period
From
To
(if applicable)
6.
Amount of
Act
Tax
Interest
Refund Claimed
Penalt Fees Others
Y
Total
(Rs.)
Central
tax
17
State / UT
tax
Integrated
tax
Cess
Total
7. Grounds of
(a)
refund claim
(b)
Excess balance in Electronic Cash Ledger
Exports of services- with payment of tax
(select from
(c)
drop down)
Exports of goods / services- without payment of tax
(accumulated ITC)
(d)
On account of order
Sl.
Type of order
No.
no.
Order Order
date
Order
Issuing
Payment
reference
Authority
no., if any
(i)
Assessment
(!!)
Provisional
(e)
(f)
assessment
(iii)
Appeal
(iv)
Any
other
order (specify)
ITC accumulated due to inverted tax structure
[clause (ii) of first proviso to section 54(3)]
On account of supp
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ture
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)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic
Zone developer has not availed of the input tax credit of the tax paid by the
applicant, covered under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which
have been reported in statement of inward supplies filed in Form GSTR-2 for the tax
period for which refund is being claimed and the amount does not exceed the
amount of input tax credit availed in the valid return filed for the said tax period.
Signature
Name –
Designation/Status
SELF-DECLARATION [rule 89(2)(1)]
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e [clause (ii) of first proviso to section
54(3)]
(Amount in Rs.)
Maximum refund
Turnover of
inverted rated
Tax payable
on such
Adjusted
total
Net input tax
credit
amount to be
supply of
inverted
turnover
goods
rated supply
claimed
[(1×4÷3)-2]
of goods
1
2
3
4
5
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Sr. No.
Invoice details
No. Date
Integrated tax
BRC/FIRC
Value
Taxable
Amt. No.
Date
value
(Amount in Rs.)
Integrated Integrated Net
tax involved tax involved Integrated
in debit in credit
tax
1 2 3 4 5 6 7 8 note, if any note, if any (6+9-10)
Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type:Export without payment of tax (accumulated ITC)
Sr. No.
No.
Invoice details
Date
Value
(Amount in Rs.)
Goods/ Shipping bill/ Bill of export EGM Details
Services Port code No. Date Ref No. Date
(G/S)
BRC/FIRC
No. Date
1 2 3 4 5 6 7 8 9 10 11 12
20
20
Statement-3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation o
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cumulated ITC) – calculation of refund amount
Turnover of zero rated Net input tax
supply of goods and
credit
services
1
2
(Amount in Rs.)
Adjusted total
turnover
Refund amount
(1×2÷3)
3
Statement-6 [rule 89(2)(i)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
21
GSTIN/Details of invoices covering transaction considered as intra
State/inter-State transaction earlier
UIN
Name
(in
case
(Amount in Rs.)
Transaction which were held inter
State/intra-State supply subsequently
Invoice details Integrated Central State/Cess Place Integrated Central State/Cess Place
B2C) No. Date ValueTaxable
of
tax
tax
UT
of
tax
tax
UT
tax
Supply
tax
Supply
Value
1
2 3
4
5
6
7
8
9
10
11
12
13
14 15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of
return
Date of
filing
Integr
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Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
Place of Supply (Respective State)
Special Economic Zone
Temporary Identification Number
Unique Identity Number
22
22
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all
respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this
application.
6. Bank account details should be as per registration data. Any change in bank details shall first
be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for
the purpose o
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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 words “appointed date”
shall be substituted and shall be deemed to be have been substituted;
(b) in Serial No. 5, for the words “credit on”, the words “credit of” shall be
substituted and shall be deemed to be have been substituted;
No.FIN/REV-3/GST/1/08 (Pt-1)
sd/-
TEMJEN TOY
Additional Chief Secretary & Finance Commissioner.
Dated 14th September 2017
Copy to:-
1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima.
3. O.S.D. to Chief Secretary Nagaland, for information of the Chief Secretary.
4. The P.S. to all Ministers, Nagaland Kohima.
5. The P.S. to all Parliamentary Secretaries/Advisers, Nagaland, Kohima.
6. All the Addl. Ch
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