The Manipur Goods and Services Tax (Fifth Amendment) Rules.
5\/10\/2017-FD(TAX) Dated:- 27-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
\nDocument 1MANIPUR
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGAZETTE
\nEXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\nNo. 338
\nImphal, Wednesday, October 18, 2017
\n(Asvina 26, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nImphal, the 27th September, 2017
\nNo. 5\/10\/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur
\nGoods and Services Tax Act, 2017, (No.3 of 2017) the Government of Manipur hereby makes the
\nfollowing rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Manipur Goods and Services Tax (Fifth Amendment) Rules,
\n2017.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the
\nState Government may, by notification in the Official Gaze<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n creening Committee shall be in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e recipient of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s consignee where the goods are = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n B-01, he shall be informed electronically, if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ule (11) does not communicate his acceptance or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n her = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nsweetening matter, excluding Ultra High Temperature (UHT) milk = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or not shelled or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rley [other than those put up in unit container and bearing a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n whether or not broken, of seed quality. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the e-way bill number, either physically or mapped = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bill has been mapped with the said device. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n number indicates Goods Receipt Number or Railway Receipt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unit) valu = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al Identities Data Repository only for the purpose of authentication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r-State supply and vice versa(change of POS) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation is not required to be furnished by applicants, who are claiming refund under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bill\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d on to any other person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n relevant period. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Manipur Goods and Services Tax (Fifth Amendment) Rules.5\/10\/2017-FD(TAX) Dated:- 27-9-2017 Manipur SGSTGST – StatesManipur SGSTManipur SGST============= Document 1MANIPUR \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 338 Imphal, Wednesday, October 18, 2017 (Asvina 26, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 27th September, 2017 No. 5\/10\/2017-FD(TAX): In exercise of the … Continue reading “The Manipur Goods and Services Tax (Fifth Amendment) Rules.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10062","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10062"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10062\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\naccordance with the provisions of rule 123 of the Central Goods and Services
\nTax Rules. 2017.”:
\nScanned by CamScanner
\nV. for rule 124, the following rule shall be substituted, namely:-
\n“124. Appointment, salary, allowances and other terms and conditions of service
\nof the Chairman and Members of the Authority. The appointment, salary,
\nallowances and other terms and conditions of service of the Chairman and Members
\nof the Authority shall be in accordance with the provisions of rule 124 of the Central
\nGoods and Services Tax Rules, 2017.”;
\nVI. for rule 125, the following rule shall be substituted, namely:-
\n“125. Secretary to the Authority.- The Secretary to the Authority shall be in
\naccordance with the provisions of rule 125 of the Central Goods and Services Tax
\nRules, 2017.”
\nVII. for rule 126, the following rule shall be substituted, namely:-
\n“126. Power to determine the methodology and procedure. The power to
\ndetermine the methodology and procedure of the A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply as the consignee, whether
\nin his own conveyance or a hired one or by railways or by
\nair or by vessel, the said person or the
\nrecipient may generate the e-way bill in FORM GST
\nEWB-01 electronically on the
\ncommon portal after furnishing information in Part B of
\nFORM GST EWB-01.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
\na transporter for transportation by road,
\nthe registered person shall furnish the information
\nrelating to the transporter in Part B
\nof FORM GST EWB-01 on the common portal and the
\nScanned by CamScanner
\ne-way bill shall be generated by the transporter on the said portal on the basis of the
\ninformation furnished by the registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, as the case may be, the transporter may, at his
\noption, generate and carry the e-way bill even if the value of the consignment is less than fifty
\nthousand rupees:
\nProvided further that where the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntransported by railways or by air or by vessel.
\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
\n(EBN) shall be made available to the supplier, the recipient and the transporter on the
\ncommon portal.
\n(5) Any transporter transferring goods from one conveyance to another in the course of
\ntransit shall, before such transfer and further movement of goods, update the details of
\nconveyance in the e-way bill on the common portal in FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of less than ten
\nkilometres within the State from the place of business of the transporter finally to the place of
\nbusiness of the consignee, the details of conveyance may not be updated in the e-way bill.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
\nwhere multiple consignments are intended to be transported in one conveyance, the
\ntransporter may indicate the serial number o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmobile number or the e-
\nmail is available.
\n(9)
\nWhere an e-way bill has been generated under this rule, but goods are either not
\ntransported or are not transported as per the details furnished in the e-way bill,
\nthe e-way bill
\nmay be cancelled electronically on the common portal, either directly
\nor through a
\nFacilitation Centre notified by the Commissioner, within 24 hours of
\ngeneration of the e-way
\nbill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
\nthe period as mentioned in column (3) of the Table below from the relevant date, for the
\ndistance the goods have to be transported, as mentioned in column (2) of the said Table:
\nTable
\nSr. no.
\n(1)
\nDistance
\n(2)
\nValidity period
\n(3)
\n1.
\nUpto 100 km
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrejection within seventy two hours of the details being made available to him on the common
\nportal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and
\nServices Tax Rules or Goods and Services Tax Rules of any State shall be valid in the State.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
\ngenerated-
\n(a)
\n(b)
\n(c)
\nwhere the goods being transported are specified in Annexure;
\nwhere the goods are being transported by a non-motorised conveyance;
\nwhere the goods are being transported from the port, airport, air cargo
\ncomplex and land customs station to an inland container depot or a container freight
\nstation for clearance by Customs; and
\n(d) in respect of movement of such goods within such areas in a State and for
\nvalues exceeding such amount as the Commissioner of State tax, in consultation with
\nthe Chief Commis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthan frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses,
\nScanned by CamScanner
\nS
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\nDescription of Goods
\n(1)
\n(2)
\n0208
\n13.
\n0207
\n14.
\n15.
\n0209
\n16.
\n0209
\n17.
\n0210
\n18.
\n3
\n0301
\n19.
\n20.
\n0302
\n21.
\n0304
\n22.
\n0306
\n23.
\n0307
\n24.
\n0308
\n25.
\n0401
\n26.
\n0403
\n27.
\n0406
\n28.
\n0407
\n29.
\n0409
\n30.
\n31.
\n0506
\n0501
\n(3)
\nmules or hinnies, fresh, chilled or frozen [other than frozen and put up
\nin unit container]
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or
\nfrozen [other than frozen and
\nput up in unit container]
\nOther meat and edible meat offal, fresh, chilled or frozen [other than
\nfrozen and put up in unit container]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, fresh, chilled or frozen [other
\nthan frozen and put up in unit
\ncontainer]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, salted, in brine, dried or smoked
\n[oth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCurd; Lassi; Butter milk
\nChena or paneer, other than put up in unit containers and bearing a
\nregistered brand name;
\nBirds' eggs, in shell, fresh, preserved or cooked
\nNatural honey, other than put up in unit container and bearing a
\nregistered brand name
\nHuman hair, unworked, whether or not washed or scoured; waste of
\nhuman hair
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply
\nprepared (but not cut to shape), treated with acid or gelatinised; powder
\nScanned by CamScanner
\nS.
\nNo.
\nChapter or
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n(1)
\n(2)
\n32.
\n0507 90
\n33.
\n0511
\n34.
\n6
\n35.
\n0701
\n36.
\n0702
\n37.
\n0703
\n38.
\n0704
\n39.
\n0705
\n40.
\n0706
\n41.
\n0707
\n42.
\n0708
\n43.
\n0709
\n44.
\n0712
\n45.
\n0713
\n46.
\n0714
\n47.
\n0801
\n48.
\n0801
\n49.
\n0802
\n50.
\n0803
\n51.
\n0804
\n52.
\n0805
\n53.
\n0806
\n54.
\n0807
\n55.
\n0808
\n56.
\n0809
\n57.
\n0810
\nDescription of Goods
\n(3)
\nand waste of these products
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
\nantlers; etc.
\nSemen includi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBrazil nuts, fresh, whether or not shelled or peeled
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
\n(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
\nMacadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
\nnot shelled or peeled
\nBananas, including plantains, fresh or dried
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
\nfresh.
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and
\nsatsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
\nincluding pomelos, Lemons (Citrus limon, Citrus limonum) and limes
\n(Citrus aurantifolia, Citrus latifolia), fresh.
\nGrapes, fresh
\nMelons (including watermelons) and papaws (papayas), fresh.
\nApples, pears and quinces, fresh.
\nApricots, cherries, peaches (including nectarines), plums and sloes,
\nfresh.
\nOther fruit such as strawberries, raspberries, blackberries, mulberries
\nScanned by CamScanner
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor T<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered brand name]
\nOats [other than those put up in unit container and bearing a registered
\nbrand name]
\nMaize (corn) [other than those put up in unit container and bearing a
\nregistered brand name]
\nRice [other than those put up in unit container and bearing a registered
\nbrand name]
\nGrain sorghum [other than those put up in unit container and bearing a
\nregistered brand name]
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra
\nRagi] [other than those put up in unit container and bearing a registered
\nbrand name]
\nWheat or meslin flour [other than those put up in unit container and
\nbearing a registered brand name].
\nCereal flours other than of wheat or meslin, [maize (com) flour, Rye
\nflour, etc.] [other than those put up in unit container and bearing a
\nregistered brand name]
\nCereal groats, meal and pellets [other than those put up in unit
\ncontainer and bearing a registered brand name]
\nCereal grains hulled
\nFlou<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRape or colza seeds, whether or not broken, of seed quality.
\nSunflower seeds, whether or not broken, of seed quality.
\nOther oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
\nseeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
\n(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
\nMango kernel, Niger seed, Kokam) whether or not broken, of seed
\nquality.
\nSeeds, fruit and spores, of a kind used for sowing.
\nHop cones, fresh.
\nPlants and parts of plants (including seeds and fruits), of a kind used
\nprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or
\nsimilar purpose, fresh or chilled.
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane,
\nfresh or chilled.
\nCereal straw and husks, unprepared, whether or not chopped, ground,
\npressed or in the form of pellets
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,
\nsainfoin, forage kale, lupines, vetches and similar forage products,
\nw<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2835
\n104.
\n3002
\n105.
\n3006
\n106.
\n3101
\n107.
\n3304
\n108.
\n3825
\n109.
\n3926
\n110.
\n4014
\n111.
\n4401
\n112.
\n4402
\n113. 4802 \/ 4907
\n114. 4817\/4907
\n(3)
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS
\nspecification No.5470: 2002
\nHuman Blood and its components
\nAll types of contraceptives
\nAll goods and organic manure [other than put up in unit containers and
\nbearing a registered brand name]
\nKajal (other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\nMunicipal waste, sewage sludge, clinical waste
\nPlastic bangles
\nCondoms and contraceptives
\nFirewood or fuel wood
\nWood charcoal (including shell or nut charcoal), whether or not
\nagglomerated
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the
\nGovernment Treasuries or Vendors authorised by the Government
\nPostal items, like envelope, Post card etc., sold by Government
\nRupee notes when sold to the Reserve Bank of India
\nCheques, lose or in book form
\nPrinted books, including Braille books
\nNewspapers, journals and periodicals,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naxes, bill hooks and similar hewing tools; secateurs and pruners of any
\nkind; scythes, sickles, hay knives, hedge shears, timber wedges and
\nother tools of a kind used in agriculture. horticulture or forestry.
\nScanned by CamScanner
\nS.
\nNo.
\n(1)
\nChapter or
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n1J
\nDescription of Goods
\nHandloom [weaving machinery]
\n(3)
\nSpacecraft (including satellites) and suborbital and spacecraft launch
\nvehicles
\nParts of goods of heading 8801
\nHearing aids
\n(2)
\n136.
\n8445
\nAmber charkha
\n137.
\n8446
\n138.
\n8802 60 00
\n139.
\n8803
\n140.
\n9021
\n141.
\n92
\n142.
\n9603
\n143.
\n9609
\n144.
\n9610 00 00
\n145.
\n9803
\n146.
\nAny chapter
\n147.
\n148.
\n149.
\n150.
\n151.
\n152.
\n153.1
\n154.
\nIndigenous handmade musical instruments
\nMuddhas made of sarkanda and phoolbaharijhadoo
\nSlate pencils and chalk sticks
\nSlates
\nPassenger baggage
\nPuja samagrinamely,-
\n(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
\n(mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden kha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto a Radio Frequency Identification Device embedded on to the conveyance in
\nsuch
\nmanner as may be notified by the Commissioner.
\n(2)
\nA registered person may obtain an Invoice Reference Number from the common
\nportal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1
\nand produce the same for verification by the proper officer in lieu of the tax invoice and such
\nnumber shall be valid for a period of thirty days from the date of uploading.
\n(3) Where the registered person uploads the invoice under sub-rule (2), the information in
\nPart A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis
\nof the information furnished in FORM GST INV-1.
\n(4)
\nThe Commissioner may, by notification, require a class of transporters to obtain a
\nunique Radio Frequency Identification Device and get the said device embedded on to the
\nconveyance and map the e-way bill to the Radio Frequency Identification Device <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The physical verification of conveyances shall be carried out by the proper officer as
\nauthorised by the Commissioner or an officer empowered by him in this behalf:
\nProvided that on receipt of specific information on evasion of tax, physical
\nverification of a specific conveyance can also be carried out by arty officer after obtaining
\nnecessary approval of the Commissioner or an officer authorised by him in this behalf.
\n138C. Inspection and verification of goods.-(1) A summary report of every inspection of
\ngoods in transit shall be recorded online by the proper officer in Part A of FORM GST
\nEWB-03 within twenty four hours of inspection and the final report in Part B of FORM
\nGST EWB-03 shall be recorded within three days of such inspection.
\nScanned by CamScanner
\n(2)
\n13
\nWhere the physical verification of goods being transported on any conveyance has
\nbeen done during transit at one place within the State or in any other State, no further
\nphysi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber or Airway Bill Number or Bill of Lading Number.
\n3. Place of Delivery shall indicate the PIN Code of place of delivery.
\n4. Reason for Transportation shall be chosen from one of the following:
\nCode
\nDescription
\n]
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\nScanned by CamScanner
\n9
\n0
\nExhibition or fairs
\nFor own use
\nOthers
\n14
\n14
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nNumber of E-Way Bills
\nE-Way Bill Number
\nScanned by CamScanner
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\n15
\nFORM GST 25
\n(See rule 138C)
\nVerification Report
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDiscoun
\n1, if any
\nTaxabl
\ne value
\nCentral tax
\nState or UT
\nIntegrated
\nCess
\ntax
\ntax
\nRate
\nAmt.
\nRate Amt. Rate Am
\nc
\nL
\n2 y
\nRa A
\nmt
\nY
\nTotal
\nFreight
\nInsurance
\nPacking and Forwarding Charges etc.
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”;
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\nF
\n18
\n(iv) in the principal rules to FORMS, –
\nI.
\nwith effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM
\nshall be substituted and shall be deemed to be have been
\nsubstituted, namely:-
\n“FORM GST ENR-01
\n[See rule 58(1)]
\nApplication for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n1.
\nName of the State
\n2.
\n(a) Legal name
\n(b) Trade Name, if any
\n(c) PAN
\n(d) Aadhaar (applicable in case of
\nproprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(iii) Transport services
\n4.
\n(ii) Godown
\n(iv) Cold Storage
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\nPart<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8. List of documents uploaded
\n(Identity and address proof)
\n9. Verification
\nhereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate:
\nFor Office Use:
\n.
\nEnrolment no
\nII.
\nDate-
\nSignature
\nName of Authorised Signatory
\nwith effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the
\nfollowing FORM shall be substituted and shall be deemed to be have been
\nsubstituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
\nregistered person and other registered taxable person)
\n1. GSTIN\/
\nTemporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if
\nany
\n4.
\nAddress
\nScanned by CamScanner
\n20
\n5.
\nTax period
\nFrom
\n(if applicable)
\n6.
\nAmount of
\n\u00ce\u00a4\u00ce\u00bf
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nRefund Claimed
\n(Rs.)
\nCentr<\/p>\n
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\nExcess payment of tax, if any
\nAny other (specify)
\n.
\n8.
\nDetails of Bank
\naccount
\nName of
\nAddress
\nof IFSC
\nbank
\nbranch
\nType
\naccount
\nof Account No.
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4),
\nYes
\nNo
\nif applicable
\nScanned by CamScanner
\n21
\nDECLARATION [second proviso to section 54(3)
\nI hereby declare that the goods exported are not subject to any export duty. I also declare
\nthat I have not availed any drawback on goods or services or both and that I have not claimed
\nrefund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION |section 54(3)(ii)|
\nI hereby declare that the refund of input tax credit claimed in the application does not
\ninclude ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89(2)(1
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my\/our knowledge and belief
\nand nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
\nsection 54(3)]
\nTurnover of
\ninverted rated
\nsupply of goods
\nTax payable on
\nsuch inverted
\nrated supply of
\ngoods
\nAdjusted
\ntotal turnover
\nNet input tax
\ncredit
\n2
\n3
\n4
\n(Amount in Rs.)
\nMaximum refund
\namount to be claimed
\n[(1\u00c3\u20144+3)-2]
\n5
\nScanned by CamScanner
\n23
\nStatement-2 [rule 89(2)(c)|
\nRefund Type: Exports of services with payment of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBill of export\/
\nEndorsed
\ninvoice by SEZ
\nIntegrated Tax
\nIntegrated Integrated
\nNet
\ntax
\ninvolved
\ntax
\ninvolved
\nIntegrated
\ntax
\nNo.
\nDate Value No. Date
\nTaxable
\nValue
\nAmt.
\nin debit
\nnote, if
\nany
\nin credit
\nnote, if
\n(8+9-
\n10)
\nany
\nScanned by CamScanner
\n24
\n10
\n123456
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
\nof tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services
\nShipping bill\/ Bill of export\/
\n(G\/S)
\nEndorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n2
\n3
\n4
\n5
\n6
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/SEZ developer without payment of
\ntax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated
\nsupply of goods and
\nservices
\nNet input tax credit
\nAdjusted total
\nturnover
\nRefund amount
\n(1\u00c3\u20142+3)
\n2
\n3
\nStatement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
\nversa)
\nOrder Details (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis certificate is based on the examination of the books of account and other relevant
\nrecords and returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote This Certificate is not required to be furnished by the applicant, claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
\n54 of the Act.
\nInstructions –
\n1. Terms used:
\n\u00d8\u00af\u00d8\u00a7\u00d9\u2020\u00d8\u00af
\n(a) B to C:
\nFrom registered person to unregistered person
\n(b) EGM:
\nExport General Manifest
\nScanned by CamScanner
\n(c) GSTIN:
\n(d) IGST:
\n26
\nGoods and Services Tax Identification Number
\nIntegrated goods and services tax
\nInput tax credit
\nPlace of Supply (Respective State)
\n(e) ITC:
\n(f) POS:
\n(g) SEZ:
\nSpecial Economic Zone
\n(h) Temporary ID:
\nTemporary Identification Number
\n(i) UIN:
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-
\n1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of
\nservices details of shipping bill and EGM will be mandatory to be provided in case of export
\nof goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per
\nthe calculation based on amended value.
\n13 Details of export made without navment of tax shall be reported in Statement-3.
\nScanned by CamScanner
\n27
\n14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
\ndeveloper without payment of tax shall be worked out in accordance with the formula
\nprescribed in rule 89(4).
\n15. *Turnover of zero rated supply of goods and services' shall have the same meaning as
\ndefined in rule 89(4).”;
\nIII.
\nwith effect from the 1st day of July, 2017, in “FORM GST TRAN-2\u201d,-
\n(a) in Serial No. 4, for the words “appointment date”, the wo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n