The Himachal Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2017.
EXN-F(10)-44\/2017-75\/2017-State Tax Dated:- 16-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
\nExcise and Taxation Department
\nNotification No. 75\/2017-State Tax
\nNo.EXN-F(10)-44\/2017 Dated: Shimla-2 the 16th January, 2018.
\nIn exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2017.
\n(2) Unless otherwise specified, they shall come into force with effect from 29th December, 2017.
\n2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 17, after sub-rule (1), the following sub-rule <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n visions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the claim has been filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fication No. 40\/2017-State Tax (Rate) dated 20th November, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Bank Statement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tuted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Amount of Refund Claim : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Himachal Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2017.EXN-F(10)-44\/2017-75\/2017-State Tax Dated:- 16-1-2018 Himachal Pradesh SGSTGST – StatesHimachal Pradesh SGSTHimachal Pradesh SGSTGovernment of Himachal Pradesh Excise and Taxation Department Notification No. 75\/2017-State Tax No.EXN-F(10)-44\/2017 Dated: Shimla-2 the 16th January, 2018. In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods … Continue reading “The Himachal Pradesh Goods and Services Tax (Sixteenth 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-10969","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10969","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=10969"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10969\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10969"}],"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 <\/p>\n
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\n(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48\/2017-State Tax dated 20th November, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-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 notification No. 40\/2017-State Tax (Rate) dated 20th 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 <\/p>\n
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\n(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
\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 subje<\/p>\n
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\nI, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant.
\nI would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
\nPlace:
\nDate:
\nName of Authorised Signatory:
\nDesignation:
\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 <\/p>\n
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\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\n4.
\nScanned copy of documents regarding appointment as representative in India, if applicable
\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: Declaration 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.
\nSign<\/p>\n
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\n(b) in the Instructions, for the words, “Every person required to obtain a unique identity number shall submit the application electronically” the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.” shall be substituted.
\n9. In the said rules, 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 giv<\/p>\n
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\nState
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\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
\n g. 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 au<\/p>\n
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