Goods and Services Tax

The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017
FA-3-57/2017-1-V-(97) Dated:- 30-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Download PDF
=============
Document 1à¤â€¡Ã Â¤Â¸Ã Â¥â€¡ वà¥â€¡Ã Â¤Â¬Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Ë†à¤Ÿ www.govtpressmp.nic.in
सà¥â€¡ भà¥â‚¬ डाà¤â€°Ã Â¤Â¨ लà¥â€¹Ã Â¤Â¡ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¤Â¾ हà¥Ë†.
मध्य प्रदà¥â€¡Ã Â¤Â¶
शा स
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“
à¤Å“य
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र
( à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ )
प्राधिà¤â€¢Ã Â¤Â¾Ã Â¤Â° सà¥â€¡ प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â¶Ã Â¤Â¿Ã Â¤Â¤
à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â®Ã Â¤Â¾Ã Â¤â€šà¤â€¢ 476]
भà¥â€¹Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â², बुधवÃ

= = = = = = = =

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

= = = = = = = =

€¢ 30 à¤â€¦Ã Â¤â€”स्त 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 Gazette, appoint.
2. Substitution of rule 138.- In the Madhya Pradesh Goods and Services Tax Rules, 2017
(hereafter in this notification referred to as the principal rules), –
(i) for rule 138, the following shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees-
(i)
in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods in Part A of FORM GST EWB-01, electronically, on the common portal.
(2) Where the goods are transported by the registered person as

= = = = = = = =

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

= = = = = = = =

¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (1)
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 option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometres within the State from the place of business of the consignor to the place of
business of the transporter for further transportation, the supplier or the transporter may not
furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be caused
by such recipient if

= = = = = = = =

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

= = = = = = = =

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 common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be,
and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common
portal prior to the movement of goods.
952 (2)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, Ã

= = = = = = = =

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

= = = = = = = =

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):
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 of an exceptional nature, the goods
cannot be transported within the validity period of e-way bill, the transporter may generate
another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation. For the purposes of this rule, the “relevant date” shall mean the date on which
the e-way bill has been generated and the period of validity shall be counted from the time at
which the e-way bill has been generated and each da

= = = = = = = =

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

= = = = = = = =

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, aircargo 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 goods within such areas as are notified under clause
(d) of sub-rule (12) of rule 138 of the Goods and Services Tax Rules of the concerned
State.
Explanation. The facility of generation and cancellation of e-way bill may also be made
available through SMS.
S.
Chapter or
No. Heading or
Sub-heading
or Tariff
item
ANNEXURE
[(See rule 138 (14)]
Description of Goods
Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
Other live animal such as Mammals, Birds, Insects
(1)
(2)
(3)
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
6.
01

= = = = = = = =

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

= = = = = = = =

…गस्त 2017
Description of Goods
(1)
(2)
14.
0208
15.
0209
16.
0209
17.
18.
0210
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
25
22 22
0403
0406
(3)
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.
Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
Fish

= = = = = = = =

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

= = = = = = = =

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
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (5)
73.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
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
(3)
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 vegetable

= = = = = = = =

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

= = = = = = = =

, 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), Bore, Lichi, fresh.
952 (6)
S.
Chapter or
No.
Heading or
Sub-heading

= = = = = = = =

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

= = = = = = = =

t 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 (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 t

= = = = = = = =

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

= = = = = = = =

90.
1213
91.
1214
92.
93.
94.
95.
1301
1404 90 40
1701 or 1702
1904
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
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

= = = = = = = =

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

= = = = = = = =

itives, wheat bran and de-oiled cake
Salt, all types
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
Human Blood and its components
All types of contraceptives
952 (8)
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
Description of Goods
item
(1)
(2)
106.
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
(3)
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
113. 4802/4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold

= = = = = = = =

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

= = = = = = = =

ocessed but not spun
Coconut, coir fibre
Indian National Flag
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
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.
Amber charkha
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff
item
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (9)
Description of Goods
Parts of goods of heading 8801
Hearing aids
(3)
Indig

= = = = = = = =

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

= = = = = = = =

rsmiths' wares and other
articles (Chapter 71)
Currency
Used personal and household effects
Coral, unworked (0508) and worked coral (9601)
3. Insertion of new rule.- in the principal rules, after rule 138 and before rule 139, the
following shall be inserted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a
conveyance.-(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b)
a copy of the e-way bill 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.
952 (10)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
(2) A registered person may obtain an Invoice Reference Number from the common
portal by uploading, on the said

= = = = = = = =

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

= = = = = = = =

ill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons. other than by
way of supply.
138B. Verification of documents and conveyances.-(1) The Commissioner or an officer
empowered by him in this behalf may authorise the proper officer to intercept any conveyance
to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-
State movement of goods.
(2)
The Commissioner shall get Radio Frequency Identification Device readers installed
at places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the e-
way 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
verific

= = = = = = = =

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

= = = = = = = =

ion 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 common
portal.”;
4. Addition of new forms.- After the existing FORM GST CPD-02 of the principal rules, the
following new forms shall be added, namely:-
“FORM GST EWB-01
(See Rule 138)
E-Way Bill
PART-A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B. Vehicle Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.
Tran

= = = = = = = =

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

= = = = = = = =

lared quantity of goods
Declared value of goods
Brief description of the discrepancy
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (13)
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
FORM GST EWB-04
(See Rule138D)
E-Way Bill Number
Report of detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
952 (14)
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”àÂ

= = = = = = = =

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

= = = = = = = =

2017
Substitution of FORM GST ENR-01.- in the principal rules to FORMS, –
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
5.
Particulars of Principal Place of Business
(a) Address
Building No. or Flat No..
(ii) Partnership
(iv) Others
Floor No.
Name of the
Road or Street
Premises or Building
City or Town or Locality or
Taluka or Block
Village
District
State
Latitude
PIN Code
Longitude
(b)
Contact Information (the email address and mobil

= = = = = = = =

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

= = = = = = = =

any other order
(i)
Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii)
Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
(f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax).
(g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h) Recipient of deemed export
(i) Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued (tax paid on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa (change of POS)
(k) Excess payment of tax, if any
(1) Any other (specify)
8. Details of Bank Account (to be auto populated from R

= = = = = = = =

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

= = = = = = = =

or fully exempt supplies.
Signature
Name –
Designation or Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
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
952 (19)
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 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
I/We
SELF-DECLARATION [rule 89(2)(I)]
(Applicant) having GSTI

= = = = = = = =

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

= = = = = = = =

e 89(5)]
Refund Type: ITC accumulated due to inverted tax structure
Signature of Authorised Signatory
(Name)
Designation/ Status
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
rated supply of
goods
Adjusted
total turnover
Net input tax
credit
1
2
3
4
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Maximum refund
amount to be claimed
[(1×4÷3)-2]
5
Sr. No.
Invoice details
No.
Date
Value
Integrated tax
Taxable
BRC/FIRC
Integrated tax Integrated tax
Amt.
No.
Date
involved in
value
debit
note, if
involved in
credit note, if
Net
Integrated
tax
any
1
2
3
4
5.
6
7
8
9
any
10
(6+9 – 10)
11
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (21)
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
1
2
3
4
Good

= = = = = = = =

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

= = = = = = = =

 Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
Sr. No.
Invoice details
(G/S)
Goods/ Services Shipping bill/ Bill of export/ Endorsed
invoice no.
No.
Date
Value
No.
Date
1
2
3
4
S
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
Turnover of zero rated
Net input tax credit
Adjusted total
supply of goods and
services
turnover
Refund amount
(1×2÷3)
2
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 Section 77 (1) and (2), if any: Order No:
GSTIN/
UIN
Details of invoices covering transaction considered as intra-State /
inter-State transaction earlier
Order Date:
Transaction which were held inter State /
intra-State supply subse

= = = = = = = =

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

= = = = = = = =

ed on to any other person. This certificate is based on
the examination of the Books of Accounts, and other relevant records and Returns particulars
maintained/furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
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:
(a) B to C:
(b) EGM:
(c) GSTIN:
(d) IGST:
(e) ITC:
(f) POS:
From registered person to unregistered person
Export General Manifest
Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
Place of Supply (Respective State)
(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 also be claimed through
return or by filing ap

= = = = = = = =

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

= = = = = = = =

the turnover in a State or a Union territory, as defined
under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated
supplies, during the 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 payment of tax shall be reported in Statement-3.
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 8

= = = = = = = =

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

= = = = = = = =

The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 – Rules relating to E-Way Bills and others.
04-D/2017 Dated:- 30-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION NO. (4-D/2017)
No. FD 47 CSL 2017,
Bengaluru, dated: 30.08.2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Rules 2 to 8, 11, 12 and 13 shall be deemed to have come into force with effect from 1st day of July, 2017 and the remaining rules shall come into force on such date as the State Government, may by notification in the official Gazette, appoi

= = = = = = = =

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

= = = = = = = =

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.”
6. Substitution of rule 125.- For rule 125 of the said rules, the following 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.”
7. Substitution of rule 126.- For rule 126 of the said rules, the following shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”
8. Subs

= = = = = = = =

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

= = = = = = = =

ignee, 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 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 hi

= = = = = = = =

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

= = = = = = = =

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 of e-way bills generated in respect of each such consig

= = = = = = = =

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

= = = = = = = =

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):
Table
Sl. No.
Distance
Validity period
(1)
(2)
(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 validit

= = = = = = = =

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

= = = = = = = =

ng 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 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, aircargo 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 and within such areas in the State of Karnataka and for values exceeding such amount as the Commissioner, in consultation with the Chief Commissioner of central tax, may notify.
Explanation. – The facility of generation and cancellation of e

= = = = = = = =

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

= = = = = = = =

al of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
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]
16.
0209
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]
17.
0210
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
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen s

= = = = = = = =

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

= = = = = = = =

nd bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
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
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.

= = = = = = = =

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

= = = = = = = =

Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
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.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
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

= = = = = = = =

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

= = = = = = = =

a registered brand name]
70.
1006
Rice [other than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
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]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
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]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leg

= = = = = = = =

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

= = = = = = = =

ot broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
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.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
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
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as kh

= = = = = = = =

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

= = = = = = = =

than put up in unit containers and bearing a registered brand name]
107.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
115.
48 / 4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps

= = = = = = = =

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

= = = = = = = =

edges and other tools of a kind used in agriculture, horticulture or forestry.
136.
8445
Amber charkha
137.
8446
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147.
Liquefied petroleum gas for supply to household and no

= = = = = = = =

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

= = = = = = = =

oading, 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 (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 conveyance to carry the following documents instead of the e-way bill

= = = = = = = =

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

= = = = = = = =

on of tax, physical verification of a specific conveyance can also be carried out by any 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.
(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 detai

= = = = = = = =

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

= = = = = = = =

ivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(see rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(see rule138C)
Verification Report
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
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
C

= = = = = = = =

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

= = = = = = = =

ess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”.
11. Substitution of Form GST ENR-01.- For “FORM GST ENR-01 of the said rules, the following shall be and shall be deemed to be have been substituted with effect from the 1st day of July, 2017, 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
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(

= = = = = = = =

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

= = = = = = = =

tication.
8. List of documents uploaded (Identity and address proof)
9. Verification
I 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:
Signature
Name of Authorised Signatory
Date:
For Office Use:
Enrolment no
Date- “.
12. Substitution of Form GST RFD-01.- For Form GST RFD-01 of the said rules, the following shall be and shall be deemed to be have been substituted with effect from the 1st day of July, 2017, namely:-
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period: Year:
From To
6. Amount of Refund Claimed:
Act
Tax
Interest
Penalty
Fees
Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash ledger
(b) Exports of services- With payment of Tax
(c) Exports of goods / services

= = = = = = = =

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

= = = = = = = =

of POS)
(k) Excess payment of tax, if any
(l) Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
(a) Bank Account Number :
(b) Name of the Bank :
(c) Bank Account Type :
(d) :
(e) Address of Bank Branch :
(f) IFSC :
(g) :
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes___ No__
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 input tax credit availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation or

= = = = = = = =

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

= = = = = = = =

cidence of such tax and interest has not been passed on to any other person.
(This Declaration 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.
We declare that no refund on this account has been received by 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
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Expo

= = = = = = = =

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

= = = = = = = =

SEZ unit/ SEZ Developer (on payment of tax)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Integrated tax involved in debit note, if any
Integrated tax involved in credit
note, if any
Net Integrated tax (8+ 9 – 10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
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)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)

= = = = = = = =

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

= = = = = = = =

ule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs. <<>> (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
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:
a.
B to C:
From registered person to unregistered person
b.
EGM:
Export General Manifest
c.
GSTIN:
Goods and Services Tax Identification Number
d.
IGST:
Integrated goods and services tax
e.
ITC:
Input tax credit
f.
POS:
Place of

= = = = = = = =

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

= = = = = = = =

he purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the 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 payment of tax shall be reported in Statement-3.
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 su

= = = = = = = =

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

= = = = = = = =

Last date for furnishing of return in FORM GSTR-3B
EXN-F(10)-28/2017 Dated:- 30-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-2, the 30th August, 2017
No. EXN-F(10)-28/2017.-In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. EXN-F(10)-22/2017 dated 26th August, 2017, the Commissioner, on the recommendations of the Council, here

= = = = = = = =

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

= = = = = = = =

persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such exce

= = = = = = = =

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

= = = = = = = =

The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
EXN-F(10)-28/2017 Dated:- 30-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla, the 30th August, 2017
No. EXN-F(10)-28/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 1

= = = = = = = =

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

= = = = = = = =

Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st dayof July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) in rule

= = = = = = = =

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

= = = = = = = =

rvices from a place outside India to a non- taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 24th June, 2017 for “FORM GST REG-13”, the following Form sh

= = = = = = = =

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

= = = = = = = =

eet
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7. Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Male, Female, Other
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Ban

= = = = = = = =

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

= = = = = = = =

pplication for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”; and
(x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substitute

= = = = = = = =

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

= = = = = = = =

The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-I-81 Dated:- 30-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASHTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: August 30, 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 hereby 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 (Sixth Amendment) Rules, 2017.
(2) Provisions of,.
(i) rule 2, 3, 4, 5, 6, 7, 8, 11, 12, and 13 of these amendment rules shall be deemed to have come into force with effect from 01.07.2017; and
(ii) rule 9, 10, and 14 of these amendment rules shall come into force on such date as the State Government may, by notification in the Official Gazett

= = = = = = = =

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

= = = = = = = =

e 124,- The existing rule 124 of the said rules shall be substituted by the following, 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,”
6. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, 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”
7. Substitution of rule 126.- The existing rule 126 of the said rules shall be substituted by the following, namely:-
“126, Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be

= = = = = = = =

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

= = = = = = = =

mon portal.
(2) Where the goods are transported by the registered person as a consignor or the 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 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

= = = = = = = =

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

= = = = = = = =

shall be furnished by the consignor or the recipient of the supply as 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 transp

= = = = = = = =

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

= = = = = = = =

en furnished by an unregistered supplier in Form GST EWB-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 twenty four 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
S.N.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
O

= = = = = = = =

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

= = = = = = = =

l.
(12) Where the recipient referred to in sub-rule (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 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, aircargo 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 and within such areas in a State and for values not exceeding such amount as the Commissioner o

= = = = = = = =

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

= = = = = = = =

2
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
Other live animal such as Mammals, Birds, Insects
6.
0106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
11.
12.
0204
0205
0206
Meat of bovine animals frozen [other than frozen and put up in unit
container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
5
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
(3)
13.
0207
14.
0208
15.
0209
16.
0209
17.
0210
18

= = = = = = = =

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

= = = = = = = =

meat of
heading 0304
Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
(3)
26.
0403
27.
0406
28.
0407
29.
0409
30.
0501
31.
0506
32.
0507-90
33.
0511
34.
6
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
N

= = = = = = = =

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

= = = = = = = =

hilled.
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fresh or chilled.
7
tak
S.
Chapter or
Description of Goods
Heading or
No.
Sub-heading
or Tariff
item
(1)
(2)
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
Other vegetables, fresh or chilled.
(3)
Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
Coconuts, fresh or dried, whether 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, wheth

= = = = = = = =

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

= = = = = = = =

14
Peel of citrus fruit or melons (including watermelons), fresh.
59.
9
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
62.
0909
63.
0910 11 10
64.
0910 30 10
65.
1001
66.
1002
67.
1003
68.
1004
69.
1005
70.
1006
71.
1007
72.
1008
73.
1101
74.
1102
Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
Wheat and meslin [other than those put up in unit container and
bearing a registered brand name]
Rye [other than those put up in unit container and bearing a registered
brand name]
Barley [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 regist

= = = = = = = =

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

= = = = = = = =

the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
Linseed, 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.Ä™. 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 s

= = = = = = = =

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

= = = = = = = =

nly known as
Murki
Bread (branded or otherwise), except pizza bread
96.
1905
Pappad
97.
1905
98.
2201
99.
100.
2201
2202 90 90
101. 2302, 2304,
2305, 2306,
2308, 2309
102.
2501
103.
2835
Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
Non-alcoholic Toddy, Neera including date and palm neera
Tender coconut water other than put up in unit container and bearing a
registered brand name
Aquatic feed including shrimp feed and prawn feed, poultry feed and
cattle feed, including grass, hay and straw, supplement andhusk of
pulses, concentrates andadditives, wheat bran and de-oiled cake
Salt, all types
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
Human Blood and its components
104.
3002
105.
3006
All types of contraceptives
106.
3101
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
11
S.
Chapter or
Descriptio

= = = = = = = =

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

= = = = = = = =

ing atlases,
wall maps, topographical plans and globes, printed
Silkworm laying, cocoon
121.
5001
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
Wool, not carded or combed
125.
5102
Fine or coarse animal hair, not carded or combed
126.
5103
Waste of wool or of fine or coarse animal hair
127.
52
Gandhi Topi
128.
52
Khadi yarn
12
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1).
(2)
129.
5303
130.
5305
131.
63
132.
6703
133.
6912 00 40
134.
7018
135.
8201
136.
8445
137.
8446
138. 8802 60 00
(3)
Jute fibres, raw or processed but not spun
Coconut, coir fibre
Indian National Flag
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay k

= = = = = = = =

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

= = = = = = = =

oleum 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;
precious metals and metals clad with precious metal (Chapter
71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
Currency
Used personal and household effects
152.
153.
154.
Coral, unworked (0508) and worked coral (9601)
99
10. Insertion of new rule.- After the rule 138, so substituted and before the existing
rule 139 of the said rules, the following new rules shall be inserted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a
conveyance.- (1) The person-in-charge of a conveyance shall carry,-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to
a Radio Frequency Identification Device embedde

= = = = = = = =

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

= = = = = = = =

where
circumstances so warrant, the Commissioner may, by notification, require the person-in-
charge of 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 transported for reasons other than by
way of supply.
138B. Verification of documents and conveyances.- (1) The Commissioner or an
officer empowered by him in this behalf may authorise the proper officer to intercept any
conveyance to verify the e-way bill or the e-way bill number in physical form for all
inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed
at places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where
the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carr

= = = = = = = =

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

= = = = = = = =

sion 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
15
transporter may upload the said information in Form GST EWB-04 on the common
portal.”
11.
Substitution of Form GST ENR-01.- The existing Form GST ENR-01
appended to the said rules shall be substituted by the following, 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) PAŃ
(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
(ii) Partnership
(iv) Others
(a)
Address
Building No. or Flat

= = = = = = = =

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

= = = = = = = =

of)
9. Verification
I 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.
Date-
Signature
Name of Authorised Signatory
12. Substitution of Form GST RFD-01.- The existing Form GST RFD-01 appended
to the said rules shall be substituted by the following, 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
17
4. Address
5.
Tax period
From
To.
(if applicable)
6.
Amount of
Act
Tax
Interest Penalty
Fees
Others
Total
Refund Claimed
(Rs.)
Central tax
State / UT
tax
Integrated tax
Cess
Total
7.
Grounds of
(a)
Excess balance in Electronic Cash Ledger
refund claim
(select from drop
(b)
Exports of services- with payment

= = = = = = = =

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

= = = = = = = =

of Account No.
account
9.
Whether Self-Declaration filed by Applicant u/s 54(4),
Yes
No
if applicable
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)(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
19
[rule 89(2

= = = = = = = =

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

= = = = = = = =

tion
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
20
20
Annexure-1
Statement -1
[rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
(Amount in Rs.)
Maximum refund
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
Adjusted
total turnover
Net input tax
credit
amount to be claimed
rated supply of
[(1×4+3)-2]
goods
2
3
4
5
Statement-2
[rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
No.
Date Value
Taxable
value
BRC/FIRC
Amt. No. Date
Integrated tax Integrated Net
involved in tax involved Integrated
debit note, if in credit
tax
1 2 3 4 5

= = = = = = = =

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

= = = = = = = =

–
note, if
10)
any
any
12 3 4 5 6 7 8 9 10 11
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
(G/S)
Shipping bill/ Bill of export/
Endorsed invoice no.
No.
Date
Value
No.
Date
1
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 Net input tax credit
supply of goods and
Adjusted total
turnover
Refund amount
services
(1×2+3)
2
22
3
4
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 (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
Date:
(Amount in Rs.)
GSTIN/Details of invoices covering transaction considered as intra-State Transaction which were held inter State

= = = = = = = =

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

= = = = = = = =

furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
23
23
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:
(a) B to C:
(b) EGM:
From registered person to unregistered person
Export General Manifest
(c) GSTIN:
Goods and Services Tax Identification Number
(d) IGST:
(e) ITC:
Input tax credit
(f) POS:
Integrated goods and services tax.
Place of Supply (Respective State)
(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 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 R

= = = = = = = =

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

= = = = = = = =

ory 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 payment of tax shall be reported in Statement-3.
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).”;
rules,-
13. Amendment in Form GST TRAN-2.- In Form GST TRAN-2 appended to the said
(a) in serial number 4, for the existing expression “appointment date”, the expression
“appointed date” shall be substituted; and
(b) in serial number 5, for the existing expression “credit on”, the expression “credit
of” shall be

= = = = = = = =

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

= = = = = = = =

ode
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
Form GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
26
Form GST EWB-03
(See rule 138C)
Verification Report
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
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
27
22
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
Form GST EWB-01
(See rule 138D)
Report of detention
E-Way Bill Num

= = = = = = = =

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

= = = = = = = =

. 12(46)FD/Tax/2017-pt.-1-81]
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for publication of
this notification in part 4(c) of today's extra ordinary Gazette. It is requested that 10 copies of this
notification may be sent to this Department and 10 copies along with bill may be sent to the
Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in
CD is same as hard copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST Council
Secretariat, New Delhi.
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Additional Chief Secretary, Finance.
7. PS to Principal Secretary, Law.
8. PS to Secretary, Finance (Reven

= = = = = = = =

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

= = = = = = = =

The Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2017.
27/2017-State Tax Dated:- 30-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 27/2017-State Tax Dated the 30th August, 2017.
No. (GHN-75)/GSTR-2017(8)-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 (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in the different rules, the remaining provisions shall come into force on such date as the State Government may, by notification in the Official Gazette appoint.
2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as “the principal rules”), –
(i) in rule 117, the

= = = = = = = =

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

= = = = = = = =

wances 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.”;
(v) for rule 125, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, 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.”
(vi) for rule 126, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.

= = = = = = = =

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

= = = = = = = =

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 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 ow

= = = = = = = =

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

= = = = = = = =

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 of e-way bills generated in respect of each such consignm

= = = = = = = =

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

= = = = = = = =

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):
Table
Sr. no.
Distance
Validity period
(1)
(2)
(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

= = = = = = = =

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

= = = = = = = =

de 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 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, aircargo 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 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-

= = = = = = = =

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

= = = = = = = =

nimals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
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]
16.
0209
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]
17.
0210
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
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than good

= = = = = = = =

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

= = = = = = = =

name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
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
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (

= = = = = = = =

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

= = = = = = = =

eca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
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.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
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),

= = = = = = = =

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

= = = = = = = =

container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
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]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
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]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar

= = = = = = = =

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

= = = = = = = =

87.
1210
Hop cones, fresh.
88.
1211
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.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
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
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad
97.
19

= = = = = = = =

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

= = = = = = = =

cil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, prin

= = = = = = = =

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

= = = = = = = =

46
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) 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
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
Postal baggage transported by Department of Pos

= = = = = = = =

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

= = = = = = = =

y 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 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 conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of en

= = = = = = = =

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

= = = = = = = =

veyance can also be carried out by any 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.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within theState or in any other State, no further physical verification of the said conveyance shall be carried out again in theState, 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 trans

= = = = = = = =

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

= = = = = = = =

t
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E- Way Bills
E-Way Bill Number
FORM GST EWB-03
(See Rule138C)
Verification Report
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
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
FORM GST EWB-04
(See Rule

= = = = = = = =

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

= = = = = = = =

e Value (In Words)
Signature
Name of the
Signatory
Designation or Status”.
(x) 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 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
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the Premises or Building
Road or Street
City or Town or Locality or Village
Taluka or Block
District
State

= = = = = = = =

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

= = = = = = = =

nd correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
For Office Use:
Enrolment no
Date-
“.
II. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following Form shall be substitutedand 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, unregistered person and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed
(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / serv

= = = = = = = =

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

= = = = = = = =

No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
Yes
No
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)(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)

= = = = = = = =

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

= = = = = = = =

n (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)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
BRC/ FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in

= = = = = = = =

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

= = = = = = = =

Integrated Tax
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (8+ 9 – 10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
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 (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
1
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)
1
2
3
4
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 Detai

= = = = = = = =

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

= = = = = = = =

ncidence of tax and interest, has not been passed 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 subsection (8) of section 54 of the Act.
Instructions –
1.
Terms used:
(a)
B to C:
From registered person to unregistered person
(b)
EGM:
Export General Manifest
(c)
GSTIN:
Goods and Services Tax Identification Number
(d)
IGST:
Integrated goods and services tax
(e)
ITC:
Input tax credit
(f)
POS:
Place of Supply (Respective State)
(g)
SEZ:
Special Economic Zone
(h)
Temporary ID:
Temporary Identification Number
(i)
UIN:
Unique Identity Number
2. Refund of excess a

= = = = = = = =

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

= = = = = = = =

ng the value of exempt supplies other than zero-rated supplies, during the 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 payment of tax shall be reported in Statement-3.
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 Ser

= = = = = = = =

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

= = = = = = = =

Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified.
27/2017 Dated:- 30-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 27 /2017 – Central Tax
New Delhi, the 30thAugust, 2017
G.S.R. 1121 E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017 (hereaft

= = = = = = = =

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

= = = = = = = =

f 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 option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are tr

= = = = = = = =

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

= = = = = = = =

ransporter 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-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the

= = = = = = = =

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

= = = = = = = =

ay 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.
Distance
Validity period
(1)
(2)
(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 eway bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be trans

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(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
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S.No.
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0

= = = = = = = =

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

= = = = = = = =

rozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
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]
16.
0209
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]
17.
0210
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
18.
3
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%]
19.
0301
Live fish.
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.
0304
Fish fillets and other fish meat (whether or

= = = = = = = =

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

= = = = = = = =

ashed or scoured; waste of human hair
31.
0506
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
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.
0707
Cucumbers and gherkins, fresh or chilled.
42.
0708
L

= = = = = = = =

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

= = = = = = = =

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.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
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), Bore, Lichi, fresh.
58.
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59.
9
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
Unprocessed green leaves of tea
62.

= = = = = = = =

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

= = = = = = = =

as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
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]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a reg

= = = = = = = =

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

= = = = = = = =

.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
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
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad
97.
1905
Bread (branded or otherwise), except pizza bread
98.
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.
2201
Non-a

= = = = = = = =

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

= = = = = = = =

2
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
115.
48 / 4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.
5001
Silkworm laying, cocoon
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
Wool, not carded or combed
125.
5102
Fine or coarse animal hair, not carded or combed
126.
5103
Waste

= = = = = = = =

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

= = = = = = = =

92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phool bahari jhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) 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
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
Postal baggage transported by Department of Posts
150.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151.
Jewellery, goldsmiths' and silversmiths' wares and ot

= = = = = = = =

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

= = = = = = = =

(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 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 transported for reasons other than by way of supply.
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer

= = = = = = = =

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

= = = = = = = =

– (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 theState, 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 common portal.
FORM GST EWB-01
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Recipient
A.2
Place of Delivery
A.3
In

= = = = = = = =

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

= = = = = = = =

E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
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
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
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generatio

= = = = = = = =

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

= = = = = = = =

llowing 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
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the
Premises or Building
Road or Street
City or Town or Locality or Village
Taluka or Block
District
State
PIN Code
Latitude
Longitude
(b)
Contact Information (the email address and mobile number will be used for authentication)
Email Addres

= = = = = = = =

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

= = = = = = = =

Name of Authorised Signatory
For Office Use:
Enrolment no
Date- “.
II. 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, unregistered person and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period
(if applicable)
From To
6.
Amount of
Refund Claimed
(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT
tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr.
No.
Type of order
Ord

= = = = = = = =

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

= = = = = = = =

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)(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 be

= = = = = = = =

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

= = = = = = = =

y affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Signature of Authorised Signatory
Date
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
BRC/ FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 1

= = = = = = = =

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

= = = = = = = =

tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (8+ 9 -10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
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 (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
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)
1
2
3
4
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 (issu

= = = = = = = =

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

= = = = = = = =

the tax period < ->, the incidence of tax and interest, has not been passed 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:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2

= = = = = = = =

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

= = = = = = = =

of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 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 payment of tax shall be reported in Statement-3.
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

= = = = = = = =

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

= = = = = = = =

RCM inward supply in gstr-1
Query (Issue) Started By: – pawan kumar Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
how to show RCM gst paid on

= = = = = = = =

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

= = = = = = = =

self invoice bill for gTA exp
Query (Issue) Started By: – pawan kumar Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
if we paid Gst on trandport exp on RCM basis. will we have to issue self invoice for transpoert exp to claim RCM gst credit.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 31 (3) (g) of CGST Act, 2017 stipulates that "a registered person who is liable to pay tax under sub-section (3) or sub-section (4) (

= = = = = = = =

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

= = = = = = = =

pure labour under construction
Query (Issue) Started By: – Santhosh Chouhan Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
hello sir, iam working as civil labour contractor i hire labours from out side on daily basis and pay them every week. now im working for industrial and commercial building.only in labour works all the materials provided by service receiver.sir im requesting you please clear my confussion. wether im liable to gst or

= = = = = = = =

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

= = = = = = = =

RCM EXP HOW TO SHOW IN GSTR-1
Query (Issue) Started By: – pawan kumar Dated:- 29-8-2017 Last Reply Date:- 1-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have purchases goods from unregistered person on pur we have paid GST ON RCM basis. Then how to show RCM in gstr-1 if we made self invoice in month end.
. If we mention our gst no. in rcm gst portal in not accepting.. or we have to show only in GSTR-2 OF RCM EXP.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
GST

= = = = = = = =

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

= = = = = = = =

Simplifying miscellaneous transitional provisions under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 29-8-2017

Introduction: This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding.
Q1. What types of forms are required to filed in relation to Transition to GST from earlier laws?
Ans. 2 different types of forms have prescribed in relation to GST transition. Summary of these forms is as below:
Purpose
Form Number
Time Limit
Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.
GSTR-Tran-1
Within 90 days from appointed date
Credit in respect of a registered person who was not registered under the existing laws and also not in possession of any docu

= = = = = = = =

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

= = = = = = = =

ay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) Credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein.
Q4. What are those conditions?
Ans. The conditions are as below:
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date;
(iii) the said amount of credit does not relate to goods sold under exemption notifications as are notified by the Government.
But under SGST law, there will be one more condition as given below:
So much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of the Central Sales Tax Act,

= = = = = = = =

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

= = = = = = = =

e filling the declaration (GST-Tran-1) for carry forward of credit you have to reduce your Input tax credit by ₹ 3,000 (5% of ₹ 100,000 Reduced by 2% of ₹ 100,000).
Q6. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act.
Q7. We are a manufacturer and we have purchased a machinery in April,2017 worth ₹ 1 crore on which we have paid Excise duty (ED) of ₹ 15,00,000. We have availed 50 % credit of such ED. 50% is still unavailed. What about carry forward of such credit?
Ans. The proviso to Section 140(2)

= = = = = = = =

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

= = = = = = = =

arrears of tax under GST.
Q10. Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise/VAT) but are required to be registered under GST?
Ans. Examples are as below:
*
A manufacturer having a turnover of say ₹ 60 lakh who is enjoying SSl exemption under the existing law will have to be registered under GST as the said turnover exceeds the basic threshold of ₹ 20 lakh under section 22 of CGST Act.
A trader having turnover below the threshold under VAT but, making sales through ecommerce operator will be required to be registered in GST. There will be no threshold for such person(s) under section 24 of CGST Act.
Q11. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3) of CGST Act.
Q12. We are VAT Registered dealer of “X Goods”

= = = = = = = =

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

= = = = = = = =

Such invoice should not be older than 12 months.
e) The supplier of service is not eligible for any abatement under GST.
Q13. We are VAT Registered dealer of “Y Goods” in Gujarat. We do not have any other indirect tax registration. We purchase the “Y Goods” from wholesaler who issues us only VAT invoice. Now we are holding 1000 units of “Y Goods” (Selling price of ₹ 100 per unit) on the appointed day. We already have availed VAT credit for the same.
Ans. This case falls under the provisions of Deemed Credit.
As per Proviso to Section 140(3) read with Rule 1(3)(a) In case where the person does not have duty paid document with him in such case he will be eligible for the credit at the rate of:
a.60% of CGST where CGST RATE is 9% or more and
b. 40% in all other cases.
So now if “Y Goods” are rated at 18% GST (9% CGST and 9% SGST) you will be eligible for credit at the rate of 60% x 9% x (1000 units x ₹ 100)= ₹ 5400. However first you will have to pay the tax and

= = = = = = = =

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

= = = = = = = =

that no capital goods are in transit as on 30th June 2017.
Q15. We are Service Tax Registered entity. Is there any requirement under GST that my Service tax Return has to be filed within prescribed time to carry forward the credit of existing law to GST? Can I revise such return later on?
Ans. Yes, as per provision to section 140(8), you will have to file your Service tax return or for that matter any other return within 3 months from the appointed date subject to penalty.
I mentioned penalty because as per Service tax provisions you will have to file your return within 25 days however you can file your return late subject to Penalty.
As far as revision is concerned you can definitely revise your return but only within 3 months from the appointed date (1st July 2017). Further, the credit balance shown in the revise return should be same or less than original return.
So the credit amount as per revise return cannot be more than original return. So be careful while filling your orig

= = = = = = = =

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

= = = = = = = =

TC to GST?
Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme Section 140(1) of CGST Act.
Q18. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST?
Ans. Where tax has been paid under the existing law (CST, in this case) on any goods at the time of sale, not being earlier than six months prior to the appointed day, and such goods are returned by the buyer after the appointed day, the sales return will be considered as a supply of the said buyer in GST and tax has to be paid on such supply, if:
*
the goods are taxable under the GST Law; and
*
the buyer is registered under the GST Law.
However, if the aforesaid buyer is an unregistered person under GST and the goods are returned within 06 (six) months (or within the exte

= = = = = = = =

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

= = = = = = = =

Act, if the said inputs/semi-finished goods are not returned within six months (or within the extended period of maximum two months), the input tax credit availed is liable to be recovered.
However as per section 141(4) of CGST Act, If both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form i.e. GST Form Tran-1, then above 3 conditions shall not apply.
Q20. What happens if the job worker does not return the goods within the specified time?
Ans. Tax will be payable by the job worker on the said goods if they are not returned to the place of business of the manufacturer within six months (or within the extended period of time) from the appointed day. The relevant sections are 141(1) & 141(2) of CGST Act.
Q21. Can a manufacturer transfer finished goods sent for testing purpose to the premise of any other taxable person?
Ans. Yes. As per section 141(3) of CGST Act, a manufacturer can transf

= = = = = = = =

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

= = = = = = = =

ob worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day.
Further, as per section 141 (3), the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within six months from the appointed day.
Q24. Is extension of two months as discussed in section 141 automatic?
Ans. No, it is not automatic. It may be extended by the Commissioner on sufficient cause being shown.
Q25. We are Jewelers. Some of our stock is lying with the job worker. Any formality on our part?
Ans. Yes, you will have to file a declaration in Form GST TRAN 1 within 90 days about the stock lying with your Job worker.
Q26. What is the time limit for issue of debit/credit note(s) for revision of prices?
Ans. The taxable person may issue the debit

= = = = = = = =

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

= = = = = = = =

ill be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in cash in accordance with the existing law.
Q29. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?
Ans. As per section 142(6) / 142(7), the refund will be made in accordance with the provisions of the existing law in cash only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST.
Q30. How shall the refund arising from revision of return(s) furnished under the existing law be dealt with in GST?
Ans. As per section 142(9)(b), any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash in accordance with the provisions of the existing

= = = = = = = =

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

= = = = = = = =

n GST regime?
Ans. Yes, it can be distributed as section 140(7) of CSGT Act, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day section 140(7) of the CGST Act.
Q35. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Ans. No, as per section 142(13) of CGST Act, in such case no deduction of tax at source shall be made under GST.
Q36. Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST?
Ans. Yes, as per section 142(12) of CGST Act, if such goods are liable to tax under GST and the person who has rejected or has not approved the goods, returns it after 6 months (or within the extended period

= = = = = = = =

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

= = = = = = = =

Simple under of miscellaneous transitional provisions under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 29-8-2017

Introduction: This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding.
Q1. Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST?
As per section 140(1) of CGST / SGST Act, 2017, a registered person, other than a person opting to pay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) Credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein.
Q2. What are those conditions?
The conditions are as below:
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the ex

= = = = = = = =

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

= = = = = = = =

e substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
Q3. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act.
Q4. CENVAT credit was not available on items 'X' & 'Y' being capital goods in the existing law (Central Excise). Now they are covered in GST, can the registered taxable person claim it now?
Ans. He will be entitled to credit only when ITC on such goods are admissible under the existing law and is also admissible in GST. Since credit is not available under th

= = = = = = = =

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

= = = = = = = =

red to be registered in GST. There will be no threshold for such person(s) under section 24 of CGST Act.
Q7. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3) of CGST Act.
Q8. A registered person has excess ITC of ₹ 10,000/- in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST?
Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme Section 140(1) of CGST Act.
Q9. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST?
Ans. Where tax has

= = = = = = = =

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

= = = = = = = =

tion of job work after the appointed day?
Ans. No tax will be payable by the manufacturer or the job worker under the following circumstances:
* Inputs / semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day. The relevant sections are 141(1) & 141(2) of CGST Act.
The job worker returns the same within six months from the appointed day (or within the extended period of maximum two months). The relevant sections are 141(1) & 141(2) of CGST Act.
However as per section 142(8) of CGST Act, if the said inputs/semi-finished goods are not returned within six months (or within the extended period of maximum two months), the input tax credit availed is liable to be recovered.
However as per section 141(4) of CGST Act, If both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form i.e. GST Form Tran-1, then above 3 conditions

= = = = = = = =

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

= = = = = = = =

ayable if finished goods removed from factory prior to the appointed day to any other premise for carrying out certain processes are returned to the said factory after undergoing test or any other process within six months (or within the extended period of maximum two months) from the appointed day section 141 (3).
Q14. When tax shall become payable in GST on manufactured goods sent to a job worker for carrying out tests or any other process not amounting to manufacture under the existing law?
Ans. Tax will be payable in CST on manufactured goods sent to a job worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day.
Further, as per section 141 (3), the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within

= = = = = = = =

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

= = = = = = = =

im of CENVAT or ITC on VAT which is pending under the existing law? If say, it relates to output liability then?
Ans. As per section 142(6) / 142(7), every proceeding of appeal, revision, review or reference relating to a claim for CENVAT/ input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in cash in accordance with the existing law.
Q19. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?
Ans. As per section 142(6) / 142(7), the refund will be made in accordance with the provisions of the existing law in cash only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST.
Q2

= = = = = = = =

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

= = = = = = = =

, under the existing law, an amount of tax, interest, fine or penalty becomes refundable. Shall such amount be refundable under the GST law?
Ans. As per section 142(8)(b), refund of such amount will be made in cash under the existing law.
Q24. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, it can be distributed as section 140(7) of CSGT Act, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day section 140(7) of the CGST Act.
Q25. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Ans. No, as per section 142(13) of CGST Act, in such case no deduction of tax at source shall be made under GST.
Q26. Goods were sent on approval not earlier than s

= = = = = = = =

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

= = = = = = = =

Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
GST
Dated:- 29-8-2017

Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
=============
Document 1
FREQUENTLY
ASKED
QUESTIONS
2
GOODS AND SERVICES TAX
GST
NATION
TAX
MARKET
Queries relating to GST on Services, received from various sectors
have been scrutinised and developed into short FAQs.
Q. 1 a) Will GST be charged on actual tariff or declared tariff for accommodation services?
b) What will be GST rate if cost goes up (more than declared tariff) owing to additional bed.
c) Where will the declared tariff be published?
d) Same room may have different tariff at different times depending on season or flow of tourists as
per dynamic pricing. Which rate to be used then?
e) If tariff changes between booking and actual usage, which rate will be used?
f) GST at what rate would

= = = = = = = =

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

= = = = = = = =

riods of the year, the tariff declared for
the season in which the service of accommodation is provided shall apply.
e) Declared tariff at the time of supply of this service would apply.
f) If declared tariff of the accommodation provided by way of upgrade is Rs. 10000/-, but amount
charged is Rs. 7000/-, then GST would be levied @ 28% on Rs. 7000/-.
Q.2 Vide notification No. 11/2017-Central Tax (rate) dated the 28th June 2017 entry 34, GST on the service
of admission into casino under Heading 9996 (recreational, cultural and sporting services) has been
levied @ 28%. Since the value of supply rule has not specified the method of determining taxable
amount in casino, casino operators have been informed to collect 28% GST on gross amount
collected as admission charge or entry fee. The method of levy adopted needs to be clarified.
Ans Relevant part of entry 34 of the said CGST notification reads as under:
“Heading 9996 (recreational, cultural and sporting services)- …
(iii)

= = = = = = = =

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

= = = = = = = =

edule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017
does not clearly state the tax base to levy GST on horse racing. This may be clarified.
Ans. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the
totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is
Rs. 100/-, GST leviable will be Rs. 28/-.
Q.4 a) Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii)
[Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017,
price/ declared tariff includes the tax component or not?
b) Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the
entry of CGST Notification 11/2017-CT(Rate).
c) What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer
for the purpose of composition levy?
Ans.a) Price/declared tarif

= = = = = = = =

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

= = = = = = = =

supply in the situations listed below shall be treated as a supply of goods or supply
of service:-
a) The books are printed/published/sold on procuring copyright from the author or his legal heir. [e.g.
White Tiger Procures copyright from Ruskin Bond]
b) The books are printed/published/sold against a specific brand name. [e.g. Manorama Year Book]
c) The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing
Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge
(London)]
d) The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing
Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)]
Ans The supply of books shall be treated as supply of goods as long as the supplier owns the books and
has the legal rights to sell those books on his own account.
Q.7 Whether legal services other than representational services pr

= = = = = = = =

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

= = = = = = = =

Heading 9971
Services – Exemption from GST
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, b

= = = = = = = =

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

= = = = = = = =

Does Incentives and Bonuses attract GST to employee by the employer?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Does Incentives and Bonuses attract GST to employee by an employer ?
Reply By SHIVKUMAR SHARMA:
The Reply:
No, Incentives & Bonus not attract GST.If the same are given by Employer to Employee.
Reply By RAMESH PRAJAPATI:
The Reply:
Incentives and bonus are paid to employees for

= = = = = = = =

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

= = = = = = = =

Registration of Computer Coaching service under GST
Query (Issue) Started By: – rakesh rohilla Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear All Sir,
I need to consult regarding registration of a computer coaching centre in GST. As per my view, it is a education service and it should be registered under Heading no. 9992 and the applicable rate of tax is 18%. Is my opinion is correct? Or it should be registered under all other services with tax rate of 18%. One more thing is if coaching centre provide books material regarding the course such as basic, photoshop, than i have to prepare two invoice regarding separate for books or fees. please clarify me. Also if the fee include

= = = = = = = =

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

= = = = = = = =

Tax ability in GST
Query (Issue) Started By: – ketan mehta Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts
If registered persons under service tax was paying service tax on receipts basis( turnover is less than 50 lakh) , has migrated in GST & after Jul.,2017 he receives the realisation for which invoice was issued with service tax in pre gst period then how will he discharge his laibility of service tax in aug or say in oct

= = = = = = = =

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

= = = = = = = =

New GSTR-6 Filing Deadlines for Input Service Distributors: July Due by Sept 8, August Due by Sept 23.
Notifications
GST
Due date for filing of FORM GSTR-6 for months of July & August extende

= = = = = = = =

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

= = = = = = = =

Return for trunover under 20 lakhs
Query (Issue) Started By: – ketan mehta Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
To
The Experts
If a person has turn over less than 20 lakhs & he migrated from service tax/VAT to GST, can he issue invoices without GST? & in GST return how will these invoices will reflect since return is also required to upload for every GST no holder . Pl advice experts.
Regards
ketan
Reply By Himansu Sekhar:
T

= = = = = = = =

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

= = = = = = = =

Deadline for Filing FORM GSTR-5A for July Extended to September 15, 2017, for OIDAR Service Providers Outside India.
Notifications
GST
Due date for filing of FORM GSTR-5A for month of July ex

= = = = = = = =

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

= = = = = = = =

Heading 9985
Services – Exemption from GST
GST
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.
Definition
(zzk) “tour operato

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services received from a provider of service located in a non- taxable territory by –
(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
19[(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course;]
(c) a person located in a non-taxable territory:
117[Provided that the exemption shall not apply to online information and database access or retrieval services r

= = = = = = = =

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

= = = = = = = =

as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
******

= = = = = = = =

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

= = = = = = = =

all not apply to –
(i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(r) “charitable activities” means acti

= = = = = = = =

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

= = = = = = = =

an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board

= = = = = = = =

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

= = = = = = = =

ormation and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(r) “charitable activities” means activities relating to –
(i) public he

= = = = = = = =

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

= = = = = = = =

y way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any

= = = = = = = =

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

= = = = = = = =

GST on surcharge for delayed payment
Query (Issue) Started By: – Tax DEPTT Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
If invoices/debit notes are issued for surcharge for delayed payment in telecommunications sector, is GST to be applied on such invoices/debit notes for surcharge? Is the GST on surcharge to be deposited on Billing or on collection? Kindly intimate the provisions of GST Act/Rules in this regard.
Reply By KASTURI SETH

= = = = = = = =

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

= = = = = = = =

Kind Gifts(Gold Coins) to Customers attract GST?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Q1.Kind Gifts(Gold Coins) to Customers attract GST?
Q2- Product samples given to Customers attract GST?
How to show gst on outward of gifts to customers ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 18 of Schedule V of Notification No. 1/2017-Central Tax (Rate) dated 28.6.20

= = = = = = = =

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

= = = = = = = =