The Nagaland Goods and Services Tax (Twelfth Amendment) Rules, 2017.
FIN\/REV-3\/GST\/1\/08 (Pt-1)\/103 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
\nDocument 1GOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(REVENUE BRANCH)
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/103
\nNOTIFICATION
\nScan
\n(iii)
\nDated: 28th November 2017
\nIn exercise of the powers conferred by section 164 of the Nagaland Goods and
\nServices Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules
\nfurther to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Nagaland Goods and Services Tax (Twelfth
\nAmendment) Rules, 2017.
\n(2) They shall come into force on the date of issue of this notification.
\n2.
\nIn the Nagaland Goods and Services Tax Rules, 2017, –
\n(i)
\n(ii)
\nit in our carb
\nand
\nwait it!
\nto all courer for
\nceps
\nand ula
\nfrom
\n7\/12\/17
\n(14-200
\nin rule 43, after sub-rule (2), the following explanation shall be inserted,
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For full text:-Visit the Source <\/a><\/p>\n
\nfiling of the said application, intimation, reply, declaration, statement or
\nissuance of the said notice, order or certificate in such Forms as appended to
\nthese rules.”;
\nafter rule 107, the following rule shall be inserted, namely:-
\n(v)
\n(vi)
\n“107A. Manual filing and processing. – Notwithstanding anything contained
\nin this Chapter, in respect of any process or procedure prescribed herein, any
\nreference to electronic filing of an application, intimation, reply, declaration,
\nstatement or electronic issuance of a notice, order or certificate on the
\ncommon portal shall, in respect of that process or procedure, include manual
\nfiling of the said application, intimation, reply, declaration, statement or
\nissuance of the said notice, order or certificate in such Forms as appended to
\nthese rules.”;
\nafter rule 109, the following rule shall be inserted, namely:-
\n“109A. Appointment of Appellate Authority- (1)Any person aggrieved by
\nany decisi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\norder.”;
\nin rule 124, –
\n(a) in sub-rule (4), for the second proviso, the following proviso shall
\nbe substituted, namely:-
\n“Provided further that the Central Government with the approval of the
\nChairperson of the Council may terminate the appointment of the
\nChairman at any time.”;
\n(b) in sub-rule (5), for the second proviso, the following proviso shall
\nbe substituted, namely: –
\n“Provided further that the Central Government with the approval of the
\nChairperson of the Council may terminate the appointment of the
\nTechnical Member at any time.”;
\n2
\n(vii)
\nafter the “FORM GST RFD-01”, the following forms shall be inserted,
\nnamely:-
\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
\ncollector and other registered taxable person)
\n1.
\nGSTIN\/Temporary
\nID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period
\nFrom
\n(if applicable)
\n6.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\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
\nservices used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the
\ninput tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\nI\/We
\nSELF-DECLARATION [rule 89(2)(1)]
\n(Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in
\nrespect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period from-
\nto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other
\nperson.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clau<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\nturnover
\n3
\n(Amount in Rs.)
\nRefund amount
\n(1\u00c3\u20142\u00c3\u00b73)
\n4
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax
\n(accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated
\nNet input tax credit Adjusted total
\nsupply of goods and services
\nturnover
\n1
\n3
\n5
\nRefund amount
\n(1\u00c3\u20142\u00c3\u00b73)
\na. Refund
\namount
\nclaimed
\nb. Refund
\nSanction
\ned on
\nprovisio
\nnal basis
\nc. Remaini
\nng
\nAmount
\nn
\nTax
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\nARN
\n1.
\n2.
\nGSTIN\/Temporary
\nID
\n3.
\nLegal Name
\n4.
\nFiling Date
\nReason of Refund
\n5.
\nFinancial Year
\n6.
\nMonth
\n7.
\n8.
\nOrder No.:
\nOrder issuance
\n9.
\nDate:
\n10.
\nPayment Advice
\nNo.:
\n11.
\nPayment Advice
\nDate:
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n14.
\nRemarks:
\n15.
\nType of Order
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\n16.
\nDescriptio
\nDrop Down: RFD- 04\/06\/07 (Part A)
\nDetails of Refund Amount <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n