Seeks to amend West Bengal Goods and Services Tax Rules, 2017. (Fifth Amendment, 2018)
26\/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 768-F.T.
\nHowrah, the 13th day of June, 2018.
\nNo. 26\/2018-State Tax
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West
\nBen. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2018.
\n(2) Save as otherwise provided, they shall come into force with immediate effect.
\n2. In the West Bengal Goods and Services Tax Rules, 2017, –
\n(i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
\n "Provided further that th<\/p>\n
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\n (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
\n(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
\n "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
\n(v) in rule 97, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
\n "Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
\n(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
\n "(3) Where the Authority determines that a registered per<\/p>\n
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\n (d) imposition of penalty as specified under the Act; and
\n (e) cancellation of registration under the Act.";
\n Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the state in respect of which the Authority passes an order.”;
\n(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
\n "(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.'
\n(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
\n "10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
\n(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
\n (a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l <\/p>\n
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\nState Tax \/Union territory Tax
\nNo.
\nDa te
\nTaxable Value
\nIntegra ted Tax
\nCentral
\nTax
\nState Tax \/Union territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n“;
\n(b) for Statement 5B, the following Statement shall be substituted, namely:-
\n“Statement 5B
\n[see rule 89(2)(g)]
\nRefund Type: On account of deemed exports(Amount in R
\nSl. No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices ofinward supplies in case refund is claimed by recipient
\nTax paid
\nGSTIN ofthe supplier
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState Tax \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n;”
\n(xi) in FORM GST RFD-01A, in Annexure-1,
\n (a) for Statement 1A, the following Statement shall be substituted, namely:-
\n“Statement 1A
\n[see rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSl.
\nNo.
\nDetails of invoices ofinward supplies received
\nTax pai<\/p>\n
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