Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2017.
F.12(46)FD\/Tax\/2017-Pt.-II-139 Dated:- 15-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJAIPUR, dated: November 15, 2017
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services
\nTax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules
\nfurther 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
\nand Services Tax (Twelfth Amendment) Rules, 2017.
\n(2) They shall come into force with immediate effect.
\n2. Amendment of rule 43.- After the existing sub-rule (2) of rule 43 of the Rajasthan
\nGoods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the following
\nexplanation shall be added, namely:-
\n“Explanation: For the purpo<\/p>\n
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\nissuance of a notice, order or certificate on the common portal shall, in respect of that
\nprocess or procedure, include manual filing of the said application, intimation, reply,
\ndeclaration, statement or issuance of the said notice, order or certificate in such Forms
\nas appended to these rules.”.
\n5. Insertion of new rule 107A.- After the existing rule 107 and before the existing rule
\n108 of the said rules, the following new rule 107A shall be inserted, namely:-
\n\u201c107A. Manual filing and processing.- Notwithstanding anything contained in
\nthis Chapter, in respect of any process or procedure prescribed herein, any reference to
\nelectronic filing of an application, intimation, reply, declaration, statement or electronic
\nissuance of a notice, order or certificate on the common portal shall, in respect of that
\nprocess or procedure, include manual filing of the said application, intimation, reply,
\ndeclaration, statement or issua<\/p>\n
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\nproviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/ SEZ developer(with payment of
\ntax)
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment
\nof tax)
\n(g)
\nRecipient of deemed export
\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
\nany drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies
\nin respect of which refund is claimed.
\nSignature
\nName –
\nDesignation Status
\n2
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or
\nservices used for making \u2018nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has no<\/p>\n
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\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
\n54(3)]
\n(Amount in Rs.)
\nTurnover of
\nTax payable on Adjusted
\nNet input tax
\nMaximum refund
\n3
\ninverted rated
\nsupply of goods
\nsuch inverted
\nrated supply of
\ntotal turnover credit
\ngoods
\n1
\n2
\n3
\n4
\namount to be claimed
\n[(1\u00c3\u20144+3)-2]
\n5
\nStatement-3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\nTurnover of zero rated
\nsupply of goods and services
\n1
\nNet input tax credit Adjusted total
\n2
\nturnover
\n3
\n(Amount in Rs.)
\nRefund amount
\n(1\u00c3\u20142\u00c3\u00b73)
\n4
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax
\n(accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated
\nNet input tax credit Adjusted total
\nRefund amount
\nsupply of goods and services
\nturno<\/p>\n
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\nOffice Address:
\n99
\n[F. No. 12(46) FD\/Tax\/2017-Pt.-II-139]
\nBy Order of the Governor
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
\npublication of this notification in part 4(c) of today's extra ordinary Gazette. It is requested
\nthat 10 copies of this notification may be sent to this Department and 10 copies along with bill
\nmay be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please
\nensure that soft copy in CD is same as hard copy provided to you for publication.
\n2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
\n3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST
\nCouncil Secretariat, New Delhi.
\n4. Commissioner, State Tax, Rajasthan, Jaipur.
\n5. Accountant General, Rajasthan, Jaipur.
\n6. PS to Additional Chief Secretary, Finance.
\n7. PS to Princ<\/p>\n
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