The Meghalaya Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
ERTS(T) 79\/2017\/483 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
\nDocument 1GOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nOF
\nXES
\nTHE
\nOMMISSIONED
\nRECEIPT
\n209 JAN 2018
\n15069-70
\nDated Shillong, the 29th Dec, 2017.
\nNo. ERTS(T) 79\/2017\/483 – In exercise of the powers conferred by section 164 of the
\nMeghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
\nMeghalaya hereby makes the following rules further to amend the Meghalaya Goods and
\nServices Tax Rules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Fourteenth
\nAmendment) Rules, 2017.
\n(2) Unless otherwise specified, they shall come into force on the date of their publication in
\nthe Official Gazette.
\n2. In the Meghalaya Goods and Services Tax Rules, 2017, –
\n(i)
\n(ii)
\n(iii)
\nin rule 17, after sub-rule (1), the<\/p>\n
= = = = = = = =<\/p>\n
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\nsection (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of
\n2017), refund of input tax credit shall be granted as per the following formula –
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
\nsupply of services) x Net ITC\u00c3\u00b7Adjusted Total Turnover
\nWhere, –
\n(A) “Refund amount” means the maximum refund that is admissible;
\n(B) “Net ITC” means input tax credit availed on inputs and input services during the
\nrelevant period other than the input tax credit availed for which refund is claimed
\nunder sub-rules (4A) or (4B) or both;
\nME
\n(C) “Purnover of zero-rated supply of goods” means the value of zero-rated supply of
\ngoods made during the relevant period without payment of tax under bond or letter of
\n109
\nundertaking, other than the turnover of supplies in respect of which refund is claimed
\nunder sub-rules (4A) or (4B) or both;
\n(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply
\nof services made with<\/p>\n
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\nnotification No. ERTS(T)65\/2017\/Pt-1\/38 dated 31st October, 2017, refund
\nof input
\ntax credit, availed in respect of other inputs or input services used in making zero-
\nrated supply of goods or services or both, shall be granted.
\n(4B) In the case of supplies received on which the supplier has availed the benefit of
\nnotification No. ERTS(T)65\/2017\/101 dated 9th November, 2017 or
\nnotification No.
\n41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax
\ncredit, availed in respect of inputs received under the said notifications for export of
\ngoods and the input tax credit availed in respect of other inputs or input services
\nto the
\nextent used in making such export of goods, shall be granted.”;
\n(iv) in rule 95 –
\n(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
\n“(1) Any person eligible to claim refund of tax paid by him on his inward supplies
\nas per notification issued under section 55 sh<\/p>\n
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\nIntegrated Tax (Rate) dated 23rd October, 2017.”;
\nfor FORM GST REG-10, the following form shall be substituted, namely:-
\n“Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and
\ndata base access or retrieval services from a place outside India to a
\nperson in India, other than a registered person.
\nPart-A
\n(i)
\n(ii)
\nLegal name of the person
\nTax identification number or unique number on the basis of which the entity
\nis identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in India (+91)
\nNote- Relevant information submitted above is subject to online verification, where practicable,
\nbefore proceeding to fill up Part-B.
\nPart -B
\n1.
\nDeta<\/p>\n
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\nRegistrant. I would charge and collect tax liable from the non-assesse online
\nrecipient located in
\ntaxable territory and deposit the same with Government
\nof India. Signature
\nPlace:
\nDate:
\nDesignation:
\nName of Authorised Signatory:
\nNote: Applicant will require to upload declaration (as per under mentioned
\nformat) along with scanned copy of the passport
\nand photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n2.
\n3
\n4.
\n5.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property
\nTax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent\/Lease Agreement with any document in support of the
\nownership of the premises of the Lessor like Latest Property Tax Receipt or
\nMunicipal Khata. copy or copy of Electricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter <\/p>\n
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\nFor Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be
\nfiled
\nin the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder)
\nhereby solemnly affirm and declare that > to
\nact as an authorised signatory for the business > for
\nwhich application for registration is being filed\/ is registered under the Goods and
\nService Tax Act, 20
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who is in charge.
\nS. No.
\nFull Name
\nDesignation\/Status Signature
\n1.
\nAcceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance to
\nact as authorised signatory for the above referred business and all my acts shall
\nbe binding on the business.
\nSignatory Place
\nSignature of Authorised
\n(Name)
\nDate:
\nDesignation\/Status
\nInstructions –
\n(vii)
\n1. If authorised<\/p>\n
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\nYear
\nTax
\nPeriod
\n1.
\nUIN
\n2.
\nName of the person having lay
\nUIN
\n3. Details of inward supplies received
\npopulated
\nvalue
\nGSTIN Invoice\/Debit Rate Taxable
\nof
\nNote\/Credit
\nsupplier Note details
\n(Amount in Rs. for all Tables)
\nAmount of tax
\nPlace of
\nSupply
\nNo Date Value
\nIntegrated Central
\nState\/
\nCESS
\ntax
\nTax
\nUT Tax
\n1
\n2 3 4
\n5
\n6
\n7
\n.8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nSignature
\nName of Authorised Signatory
\nDate
\nDesignation\/Status
\nInstructions:-
\n(ix)
\n1. Terms Used:-
\na. GSTIN :-
\nb. UIN :-
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\n2. Refund applications has to be filed in the same State in which the Unique Identity
\nNumber has been allotted.
\n3. For refund purposes only those invoices may be entered on which refund is
\nsought.”;
\nfor<\/p>\n
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\nany other person\/ class of persons specified\/ notified by the Government.
\nDate:
\nSignatory:
\nPlace:
\nSignature of Authorised
\nName:
\nDesignation\/Status
\nInstructions
\n(x)
\n1. Application for refund shall be filed on quarterly basis.
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility to edit the refund amount as per eligibility.
\n4. Requisite certificate issued by MEA granting the facility of refund shall be
\nproduced before the proper officer for processing refund claim. “;
\nin FORM GST DRC-07, the Table at serial no. 5 shall be omitted.
\nSd\/-
\nP. W. Ingty
\nAdditional Chief Secretary to the Government of Meghalaya
\nExcise, Registration, Taxation & Stamps Department.
\nMemo No. ERTS (T) 79\/2017\/483-A
\nCopy to:-
\nDated Shillong, the 29th Dec, 2017
\n1. P. S. to Chief Minister for favour of information of the Chief Minister
\n2. P. S. to Minister i\/c Taxation for favour of information of the Minister.
\n3. P. S. to Chief Secretary fo<\/p>\n
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