The Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
38\/1\/2017-Fin(R&C)(40)\/321 Dated:- 12-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\n___
\nNotification
\n38\/1\/2017-Fin(R&C)(40)\/321
\nIn exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
\n(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017.
\n2. In the Goa Goods and Services Tax Rules, 2017,-
\n(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ula – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n espect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sentative in India, if applicable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all submit the application electronically or otherwise."; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nch = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017.38\/1\/2017-Fin(R&C)(40)\/321 Dated:- 12-1-2018 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38\/1\/2017-Fin(R&C)(40)\/321 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government … Continue reading “The Goa Goods and Services Tax (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-10913","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10913","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=10913"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10913\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply 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 relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
\n(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
\n(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
\nZero-rated supply of services is the aggregate of the payments<\/p>\n
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\n(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 38\/1\/2017-Fin(R&C)(40\/2017-Rate)\/3942 dated 2nd November, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
\n(iv) in rule 95-
\n(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
\n“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or thro<\/p>\n
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\n “Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
\nPart -A
\n(i)
\nLegal name of the person
\n(ii)
\nTax identification number or unique number on the basis of which the entity is identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in India (+91)
\nNote- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nMale \/ Female \/ Others\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nPlace: Name of Authorised Signatory:
\nDate: Designation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA<\/p>\n
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\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who is in charge.
\nS. No. Full Name Designation\/Status Signature
\n1.
\nAcceptance as an authorised signatory
\nI <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred busin<\/p>\n
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\n(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
\n“Form GSTR -11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\nYear
\nTax Period
\n1.
\nUIN
\n2.
\nName of the person having UIN
\nAuto populated
\n3. Details of inward supplies received
\n(Amount in Rs. for all Tables)
\nGSTIN of supplier
\nInvoice\/Debit Note\/Credit Note details
\nRate
\nTaxable value
\nAmount of tax
\nPlace of Supply
\nNo
\nDate
\nValue
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\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
\nDesignation \/Status
\nInstructions:-
\n1. Terms Used:-
\na. GSTIN :- Goods and Servi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nf. IFSC
\ng. MICR
\n8. Verification
\nI _______ as an authorised representative of << Name of Embassy\/international organization >> 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.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/ notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName:
\nDesignation \/ Status
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility to edit the refund amount as per eligibility.
\n4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer
\nfor processing refu<\/p>\n
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