The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.
G.O. Ms. No. 57\/CT\/2017-18 Dated:- 27-11-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n(G.O. Ms. No. 57\/CT\/2017-18,
\nPuducherry, dated 27th November 2017)
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force from the 15th day of November, 2017.
\n2. In the Puducherry 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 42 and this rule, <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 mercial Tax Officer, within six months from the date of communication of the said decision or order.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.G.O. Ms. No. 57\/CT\/2017-18 Dated:- 27-11-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 57\/CT\/2017-18, Puducherry, dated 27th November 2017) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act … Continue reading “The Puducherry 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-10551","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10551","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=10551"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10551\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10551"}],"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 the Puducherry Goods<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) 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\t
\n3.
\nTrade Name, if any
\n\t
\n4.
\nAddress
\n\t
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nState\/UT tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nIntegrated tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nCess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nTotal
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t&<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount
\n(1×2\/3)
\n1
\n2
\n3
\n4
\n\t
\n\t
\n\t
\n\t
\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
\n(1×2\/3)
\n1
\n2
\n3
\n4
\n\t
\n\t
\n\t
\n\t
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n
\n2.
\nGSTIN\/Temporary ID
\n
\n3.
\nLegal Name
\n
\n4.
\nFiling Date
\n\t
\n5.
\nReason of Refund
\n\t
\n6.
\nFinancial Year
\n
\n7.
\nMonth
\n\t
\n8.
\nOrder No.:
\n
\n9.
\nOrder issuance Date:
\n\t
\n10.
\nPayment Advice No.:
\n\t
\n11.
\nPayment Advice Date:
\n\t
\n12.
\nRefund Issued To:
\nDrop<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n