The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.
ERTS(T) 79\/2017\/480 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nDated Shillong the, 29th Dec,2017
\nNo. ERTS(T) 79\/2017\/480.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force on the date of their publication in the Official Gazette.
\n2. In the Meghalaya Goods and Services Tax Rules, 2017, –
\n(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n“Explanation – For the purposes of rule <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion of the said decision or order.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d rated supply of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; 3. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nsumer Welfare Fund = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.ERTS(T) 79\/2017\/480 Dated:- 29-12-2017 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGSTGOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79\/2017\/480.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act … Continue reading “The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.”<\/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-10328","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10328","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=10328"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10328\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) after rule 107, the following rule shall be inserted, namely:-
\n“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
\n(v) after rule 109, the following rule shall be inserted, namely:-
\n“109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) in rule 124, –
\n(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
\n“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
\n(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
\n“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;
\n(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\n“FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN\/Temporary ID
\n\t
\n2.
\nLegal Name
\n  <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4.
\nAddress
\n\t
\n5.
\nTax period (if applicable)
\nFrom
\n6.
\nAmount of Refund Claimed(Rs.)
\n
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n
\n
\n
\n
\n
\n &<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal
\n
\n
\n
\n
\n
\n
\n7.
\nGrounds of Refund Claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax &n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [rule 89(2)(f)]
\nI 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.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4\/3)-2]
\n1
\n2
\n3
\n4
\n5
\n
\n
\n
\n
\n
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\n
\n
\n
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\n
\n
\n
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLegal Name
\n
\n4.
\nFiling Date
\n &nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n13.
\nIssued by:
\n
\n14.
\nRemarks:
\n
\n15.
\nType of Order &<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n