Rajasthan Goods and Services (Fourteenth Amendment) Rules 2017.
F.12(46)FD\/Tax\/2017-Pt.-III-155 Dated:- 29-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJAIPUR, dated: December 29, 2017
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and
\nServices Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
\nfollowing rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
\nnamely:-
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan
\nGoods and Services Tax (Fourteenth Amendment) Rules, 2017.
\n(2) Unless otherwise specified in these amendment, they shall come into force with
\nimmediate effect.
\n2. Amendment of rule 17.- In rule 17 the Rajasthan Goods and Services Tax Rules,
\n2017, hereinafter referred to as the said rules, after the existing sub-rule (1), the following
\nnew sub-rule (1A)<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n without payment of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ans the period for which the claim has been filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of integrated tax paid on export of goods or services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anch = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nk Account Related Proof: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entralized UIN is sought\u201d shall be substituted; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n N and date of GSTR11 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rajasthan Goods and Services (Fourteenth Amendment) Rules 2017.F.12(46)FD\/Tax\/2017-Pt.-III-155 Dated:- 29-12-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: December 29, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State … Continue reading “Rajasthan Goods and Services (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-10651","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10651","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=10651"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10651\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\ntax under bond or letter of undertaking in accordance with the provisions of sub-
\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 +Adjusted 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
\nletter of undertaking, other than the turnover of supplies in respect of which
\nrefund is claimed under sub-rules (4A) or (4B) or both;
\n(D) “Turnover of zer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4A) In the case of supplies received on which the supplier has availed the benefit of
\nnotification number F.12(46)FD\/Tax\/2017-Pt-II-122 dated 18th October, 2017, refund
\nof input tax credit availed in respect of other inputs or input services used in making
\nzero-rated 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 number F.12(46) FD\/Tax\/2017-Pt-II-124 dated 23rd October, 2017 or
\nnotification number 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both,
\nrefund of input tax credit, availed in respect of inputs received under the said
\nnotifications for export of goods and the input tax credit availed in respect of other
\ninputs or input services to the extent used in making such export of goods, shall be
\ngranted.”.
\n5. Amendment of rule 95.- In rule 95 of the said rules, –
\n(a) for the existing sub-rule (1), the following sub-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshould not have received supplies on which the supplier has availed the benefit of
\n2
\nnotification number F.12(46)FD\/Tax\/2017-Pt-II-122 dated 18th October, 2017 or
\nnotification number F.12(46)FD\/Tax\/2017-Pt-II-124 dated 23rd October, 2017 or
\nnotification number 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017.\u201d.
\n7. Substitution of FORM GST REG-10.- For the existing FORM GST REG-10,
\nappended to the said rules shall be substituted by the following, 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|
\nentity is identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAddress
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as per the field
\nvalues in the form
\nDeclaration
\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.
\nI;
\nhereby declare that I am authorised to sign on behalf of the
\nRegistrant. I would charge and collect tax liable from the non-assesse online recipient
\nlocated in taxable territory and deposit the same with Government of India. Signature
\nPlace:
\nName of Authorised Signatory:
\nDate:
\nDesignation:
\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:-
\n1.
\n2.
\n3
\n4.
\n5.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises \u2013
\nAny document in support of the ownership of the premises like Latest Property
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business
\nConcern \u2013 containing the Account No., Name of the Account Holder, MICR and
\nIFSC and Branch details.
\nScanned copy of documents regarding appointment as representative in India, if
\napplicable
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be filed
\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 Central
\nGoods and Service Tax Act, 2017.
\nAll his actions in relation to this business will be binding o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) in Instructions, for the existing expression, \u201cEvery person required to obtain a
\nunique identity number shall submit the application electronically”, the
\nexpression “Every person required to obtain a unique identity number shall
\nsubmit the application electronically or otherwise.” shall be substituted.
\n9. Substitution of FORM GSTR-11.- For the existing FORM GSTR-11, appended to the
\nsaid rules shall be substituted by the following, namely:-
\n“Form GSTR-11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\n1.
\nUIN
\n2.
\nName of the person having Auto
\nUIN
\npopulated
\nAmount of tax
\nvalue
\nGSTIN Invoice\/Debit Rate Taxable
\nof Note\/Credit
\nsupplier Note details
\n60
\nYear
\nTax
\nPeriod
\nBout
\nPlace of
\nSupply
\nNo Date Value
\n123 456
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\n3. Details of inward supplies received
\nIntegrated Central
\nState\/
\nCESS
\ntax
\nTax
\nUT Tax
\n7
\n8
\n9
\n10
\n11
\n(Amount in Rs. for a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6. Amount of Refund Claim
\nState
\nTotal
\nCentral
\nTax
\nState\/UT Tax
\n: From
\n\u00ce\u00a4\u00ce\u00bf
\n: ARN
\nIntegrated Tax Cess
\n7
\nShank
\n7. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification
\nI
\nas an authorised representative of > hereby solemnly affirm and declare that the information given herein
\nabove is true and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral
\nFinancial Institution and Organization, Consulate or Embassy of foreign countries\/
\nany other person\/ class of persons specified\/ notified by the Government.
\nDate:
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n