The Nagaland Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
FIN\/REV-3\/GST\/1\/08 (Pt-1)\/015 Dated:- 29-12-2017 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)\/15
\nNOTIFICATION
\nDated: 29th December, 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 (Fourteenth
\nAmendment) Rules, 2017.
\n(2) They shall come into force on the date of issue of this notification.
\n2. In the Nagaland Goods and Services Tax Rules, 2017, –
\n(i)
\n(ii)
\n(iii)
\nin rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A) The Unique Identity Number granted under sub-rule (1) to a person under
\nc<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n granted as per the following formula – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ailed in respect of other inputs or input services used in making zero-rated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bstituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n deposit the same with Government of India. Signature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n naging Committee or Board of Directors to be filed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s received = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Nagaland Goods and Services Tax (Fourteenth Amendment) Rules, 2017.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/015 Dated:- 29-12-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGST============= Document 1GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/15 NOTIFICATION Dated: 29th December, 2017 In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), … Continue reading “The Nagaland Goods and Services Tax (Fourteenth 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-10384","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10384","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=10384"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10384\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\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;
\n(C) “Turnover 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
\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 without payment of tax under bond or letter of undertaking,
\ncalculated in the following manner, namely:-
\nZero-rated supply of services is the ag<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply 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. 40\/2017-Central Tax (Rate) dated 23rd October, 2017 or notification
\nNo. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input
\ntax credit, availed in respect of inputs received under the said notifications for export
\nof goods and the input tax credit availed in respect of other inputs or input services to
\nthe extent 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 undersection 55 shall apply for refund in FORM GST
\nRFD-10 once in every quarter, electronically on the common portal or otherwise,
\neither directly or through a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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)
\nLegal name of the person
\n(ii)
\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.
\n56
\n2
\n1.
\nPart -B
\nDetails of Authorised Signatory
\nFirst Name
\nPhoto
\nGender
\nDesignation
\nMiddle Name
\nLast Name
\nMale\/Female \/ Others
\nDate of Birth
\nFather<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nName of Authorised Signatory:
\nDate:
\nDesignation:
\n1.
\n2.
\n3
\n4.
\nNote: Applicant will require to upload declaration (as per under mentioned
\nformat) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\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 with any document in support of the ownership of
\nthe premises of the Consenter like Municipal Khata copy or Electricity Bill copy.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nNagalandGoods and Service Tax Act, 2017.
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who is in charge.
\nS. No.
\n1.
\nFull Name
\nDesignation\/Status Signature
\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
\n(Name)
\nDate:
\nDesignation\/Status
\nSignature of Authorised
\nInstructions –
\n(vii)
\n1
\n1. If authorised signatory is not based in India, authentication through digital
\nsignature certificate shall not be ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npopulated
\nYear
\nTax
\nPeriod
\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
\n8
\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
\nDate
\nInstructions:-
\n1. Terms Used:-
\nName of Authorised Signatory
\nDesignation\/Status
\na. GSTIN :-
\nGoods and Services Tax Identification Number
\nb. UIN –
\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.”;
\n(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
\n“FORM GST RFD-10
\n[See rule 95(1)]\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignatory:
\nPlace:
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\nSignature of Authorised
\nName:
\nDesignation\/Status
\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.”;
\n(x)
\nInFORM GST DRC-07, the Table at serial no. 5 shall be omitted.
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to:-
\n(Talfremba)
\nOfficer on Special Duty (Finance)
\nDated: 29th December, 2017
\n1. The Commissioner& Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
\n2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
\n3. OSD to CS for information of the Chief Secretary.
\n4. The P.S. to all Ministers, Nagaland Kohima.
\n5. The P.S. to all Parliamentary Secretaries, Nagaland, Kohima.
\n6. All the Addl. Chief Secretaries\/Principal Secretaries\/Commis<\/p>\n
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