The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2017
F.12(46)FD\/Tax\/2017-Pt.-IV-147 Dated:- 21-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJAIPUR, dated: December 21, 2017
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State
\nGovernment hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
\n1. Short title and commencement.- (1)These rules may be called The Rajasthan Goods and Services Tax (Thirteenth Amendment)
\nRules, 2017.
\n(2) They shall come into force with immediate effect.
\n2. Amendment of Form GSTR-1.- In Form GSTR-1 appended to the Rajasthan Goods and Services Tax Rules, 2017, hereinafter
\nreferred to as the said rules, the existing serial number 6 and entries thereto including its table shal<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i) after the existing Statement-1 of Annexure-1, the following new Statement-1A shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2017F.12(46)FD\/Tax\/2017-Pt.-IV-147 Dated:- 21-12-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: December 21, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of … Continue reading “The Rajasthan Goods and Services Tax (Thirteenth 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-10676","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10676","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=10676"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10676\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nrefund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I
\nalso declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
\nrefund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not
\navailed any input tax credit on such supplies.
\nSignature
\nName –
\n2
\n\u00c4\u2018\u00c3\u00a1nh
\nDesignation Status
\n1
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the
\nrequirements of clause (c) of sub-section (2) of<\/p>\n
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\nDetails of invoices of outward supplies in case
\nrefund is claimed by supplier\/Details of
\ninvoices of inward supplies in case refund is
\nclaimed by recipient
\nNo.
\nDate
\n“Statement-5B
\n[rule 89(2)(g)]
\n(Amount in Rs)
\nTax paid
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/ Union Territory Tax
\nCess
\n1 2 3 4 5 6 7 8
\n4. Amendment of Form GST RFD-01A.- (1) In Form GST RFD-01A appended to the said rules,-
\n(i) in clause (g) of serial number 7 of the table, for the existing expression “Recipient of deemed export”, the expression
\n“Recipient of deemed export supplies\/ Supplier of deemed export supplies” shall be substituted;
\n(ii) after the existing DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\nDECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
\nrefund is <\/p>\n
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\nDesignation Status
\n“Statement-1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSI.
\nDetails of invoices of inward
\nTax paid on inward supplies
\nNo.
\nsupplies received
\n1
\nDetails of invoices of outward supplies
\nTax paid on outward supplies
\nissued
\nNo.
\nDate
\nTaxable
\nValue
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/
\nUnion
\nterritory
\nNo.
\nDate
\nTaxable Value
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/
\nUnion
\nterritory
\nTax
\nTax
\n6
\n7
\n8
\n10
\n11
\n12
\n13
\n(iv) after the existing Statement-5A of Annexure-1, the following new Statement-5B shall be added, namely:-
\n“Statement-5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\nSl. No.
\nDetails of invoices of outward supplies in case
\nrefund is claimed by supplier\/ Details of
\ninvoices of inward supplies in case refund is
\nclaimed by recipient
\nNo.
\nD<\/p>\n
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