The Punjab Goods and Services Tax (Eighth Amendment) Rules, 2017.
G.S.R.2\/P.A.5\/2017\/S.164\/Amd.(8)\/2017 Dated:- 29-12-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 29th December, 2017
\nNo. G.S.R.2\/P.A.5\/2017\/S.164\/Amd.(8)\/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. (1) These rules may be called the Punjab Goods and Services Tax (Eighth Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017.
\n2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as t<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entral Goods and Services Tax Rules, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on, notification No. S.O.57\/P.A.5\/2017\/S.23\/2017 dated 3rd October, 2017.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay utilize the same for furnishing details in FORM GSTR-1: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts, fresh, chilled or frozen [other than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nBrazil nuts, fresh, whether or not shelled or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nOats [other than those put up in unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 104. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s may be notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rised by the Commissioner or an officer empowered by him in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nUnit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n which is subsequently held to be inter-State supply and vice versa (change of POS) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Signature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n )(d) and 89(2)(e)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n include ITC on input services also for the purpose of Statement-3A and 5A. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Punjab Goods and Services Tax (Eighth Amendment) Rules, 2017.G.S.R.2\/P.A.5\/2017\/S.164\/Amd.(8)\/2017 Dated:- 29-12-2017 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 29th December, 2017 No. G.S.R.2\/P.A.5\/2017\/S.164\/Amd.(8)\/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab … Continue reading “The Punjab Goods and Services Tax (Eighth 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-10639","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10639","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=10639"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10639\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.
\n126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”.
\n4. In the said rules, for rule 137, the following rule shall be substituted, namely:-
\n“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”.
\n5. In the said rules, for rule 138, the following rules shall be substituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1)Every registered person who causes movement of goods of consignment value exceeding fifty thousand<\/p>\n
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\n(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, as the case may be, the transporter may, at his option, genera<\/p>\n
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\nExplanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
\n(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
\n(6) After e-way bill has been generated in<\/p>\n
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\nProvided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e mail is available.
\n(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) o<\/p>\n
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\n(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods or Services Tax Rules of any other State shall be valid in the State.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\n(a) where the goods being transported are specified in Annexure;
\n(b) where the goods are being transported by a non-motorised conveyance;
\n(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
\n(d) in respect of movement of such goods <\/p>\n
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\n11.
\n0205
\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
\n12.
\n0206
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
\n13.
\n0207
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
\n14.
\n0208
\nOther meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
\n15.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
\n16.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
\n17.
\n0210
\nMeat and edible<\/p>\n
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\n26.
\n0403
\nCurd; Lassi; Butter milk
\n27.
\n0406
\nChena or paneer, other than put up in unit containers and bearing a registered brand name;
\n28.
\n0407
\nBirds' eggs, in shell, fresh, preserved or cooked
\n29.
\n0409
\nNatural honey, other than put up in unit container and bearing a registered brand name
\n30.
\n0501
\nHuman hair, unworked, whether or not washed or scoured; waste of human hair
\n31.
\n0506
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
\n32.
\n0507 90
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
\n33.
\n0511
\nSemen including frozen semen
\n34.
\n6
\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
\n35.
\n0701
\nPotatoes, fresh or chilled.
\n36.
\n0702
\nTomatoes, fresh or chilled.
\n37<\/p>\n
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\n49.
\n0802
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
\n50.
\n0803
\nBananas, including plantains, fresh or dried
\n51.
\n0804
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
\n52.
\n0805
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
\n53.
\n0806
\nGrapes, fresh
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55.
\n0808
\nApples, pears and quinces, fresh.
\n56.
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57.
\n0810
\nOther fruit such as strawberries, raspberries, blackbe<\/p>\n
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\n69.
\n1005
\nMaize (corn) [other than those put up in unit container and bearing a registered brand name]
\n70.
\n1006
\nRice [other than those put up in unit container and bearing a registered brand name]
\n71.
\n1007
\nGrain sorghum [other than those put up in unit container and bearing a registered brand name]
\n72.
\n1008
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
\n73.
\n1101
\nWheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
\n74.
\n1102
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
\n75.
\n1103
\nCereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
\n76.
\n1104
\nCereal grai<\/p>\n
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\n86.
\n1209
\nSeeds, fruit and spores, of a kind used for sowing.
\n87.
\n1210
\nHop cones, fresh.
\n88.
\n1211
\nPlants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
\n89.
\n1212
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
\n90.
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
\n91.
\n1214
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
\n92.
\n1301
\nLac and Shellac
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n1701 or 1702
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jagg<\/p>\n
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\n3002
\nHuman Blood and its components
\n105.
\n3006
\nAll types of contraceptives
\n106.
\n3101
\nAll goods and organic manure [other than put up in unit containers and bearing a registered brand name]
\n107.
\n3304
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\n108.
\n3825
\nMunicipal waste, sewage sludge, clinical waste
\n109.
\n3926
\nPlastic bangles
\n110.
\n4014
\nCondoms and contraceptives
\n111.
\n4401
\nFirewood or fuel wood
\n112.
\n4402
\nWood charcoal (including shell or nut charcoal), whether or not agglomerated
\n113.
\n4802\/4907
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
\n114.
\n4817\/4907
\nPostal items, like envelope, Post card etc., sold by Government
\n115.
\n48\/4907
\nRupee notes when sold to the Reserve Bank of India
\n116.
\n4907
\nCheques, lose or in book form
\n117.
\n4901
\nPrinted books, including Braille books
\n118.
\n4902
\nNewspapers, journals and periodicals, whether or not ill<\/p>\n
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\n136.
\n8445
\nAmber charkha
\n137.
\n8446
\nHandloom [weaving machinery]
\n138.
\n8802 60 00
\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles
\n139.
\n8803
\nParts of goods of heading 8801
\n140.
\n9021
\nHearing aids
\n141.
\n92
\nIndigenous handmade musical instruments
\n142.
\n9603
\nMuddhas made of sarkanda and phoolbaharijhadoo
\n143.
\n9609
\nSlate pencils and chalk sticks
\n144.
\n9610 00 00
\nSlates
\n145.
\n9803
\nPassenger baggage
\n146.
\nAny chapter
\nPuja samagri namely,-
\n (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n (ii) Sacred thread (commonly known as yagnopavit);
\n (iii) Wooden khadau;
\n (iv) Panchamrit,
\n (v) Vibhuti sold by religious institutions,
\n (vi) Unbranded honey [proposed GST Nil]
\n (vii) Wi<\/p>\n
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\n(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
\n(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
\n(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
\n(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Comm<\/p>\n
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\nProvided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
\n138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
\n(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subseq<\/p>\n
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\n3. Place of Delivery shall indicate the PIN Code of place of delivery.
\n4. Reason for Transportation shall be chosen from one of the following:
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\n Number of E-Way Bills
\nE-Way Bill Number
\nFORM GST EWB-03
\n(See rule138C)
\nVerification Report
\n Part A
\n Name of the Officer
\n Place of inspection
\n Time of inspection
\n Vehicle Number
\n E-Way Bill Number
\n Invoice or Challan or Bill Date
\n Invoice or Challan or Bill Number
\n Name of person in-charge of vehicle
\n Description of goods
\n Declared quantity of goods
\n Declared value of goods
\n Brief description of the discrepancy
\n Whether goods were detained?
\n If not, date and time of release of vehicle
\n Part B\n<\/p>\n
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\nPrice (per unit)
\nTotal value
\nDiscount, if any
\nTaxable value
\nCentral tax
\nState or UT tax
\nIntegrated tax
\nCess
\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nFreight
\nInsurance
\nPacking and Forwarding Charges etc.
\nTotal
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”;
\n(iii) in the principal rules to FORMS, –
\nI. with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
\n“FORM GST ENR-01
\n[See rule 58(1)] Application for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n1.
\nName of the State
\n2.
\n(a) Legal name
\n(b) Trade Name, if any
\n(c) PAN
\n(d) Aadhaar (applicable in case of proprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(ii) Godown
\n(iii) Transport services
\n(iv) Cold Storage
\n4.
\nConstitution of Business (Please Select the Appropriate)
\n(i) P<\/p>\n
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\n8. List of documents uploaded
\n(Identity and address proof)
\n9. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nFor Office Use:
\nEnrolment no
\nDate- “.
\nII. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n1.
\nGSTIN\/Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers\n<\/p>\n
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\n(k)
\nExcess payment of tax, if any
\n(l)
\nAny other (specify)
\n8.
\nDetails of Bank account
\nName of bank
\nAddress of branch
\nIFSC
\nType of account
\nAccount No.
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if applicable
\n Yes No
\nDECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit 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
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that t<\/p>\n
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\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n10. Verification
\nI\/We
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4÷3)-2]
\n1
\n2
\n3
\n4
\n5\n<\/p>\n
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\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/Bill of export\/Endorsed invoice by SEZ
\nIntegrated Tax
\nIntegrated tax involved in debit note, if any
\nIntegrated tax involved in credit note, if any
\nNet Integrated tax (8+ 9 – 10)
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nTaxable Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/Services (G\/S)
\nShipping bill\/ Bill of export\/ Endorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\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 inpu<\/p>\n
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\n3
\n4
\n5
\n6
\n7
\nAnnexure-2
\nCertificate [rule 89(2)(m)]
\nThis is to certify that in respect of the refund amounting to Rs.<<>> (in words) claimed by M\/s (Applicant's Name) GSTIN\/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/Cost Accountant:
\nName:
\nMembership
\nNumber:
\nPlace:
\nDate:
\nNote – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nInstructions –
\n1. Terms used:
\n(a) B to C: From registered person to unregistered person
\n(b) EGM: Export General Manifest
\n(c) GSTIN: Goods and Services Tax Identification Number
\n(d) IGST: Integrated goods and services tax
\n(e<\/p>\n
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\n9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
\n13. Details of export made without payment of tax shall be reported in Statement-3.
\n14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rul<\/p>\n
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