Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40\/2017-1-V-(64) Dated:- 30-6-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
NOTIFICATION
\nNo. F-A-3-40\/2017\/1\/V (64)
\nBhopal, dated 30 June, 2017
\nIn exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax, 2017 (19 of 2017), the State Government, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-
\nAMENDMENTS
\n1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n=============
\nDocument 1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es Tax, 2017 (19 of 2017), the State Government, hereby, makes the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of supply of goods or services or both where the consideration is not wholly in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are related, other than where the supply is made through an agent, shall- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where he exercises the option, the value shall be 90 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the gross amount of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ostage stamp) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vides on his own account. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailed by a registered person in respect of any tax that = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices by way of accepting deposits or extending loans or advances that chooses not to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n input tax credit; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ribution to such recipient in accordance with clause (d); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e (2), the Input Service Distributor shall, on the basis of the Input = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n becomes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e used exclusively for effecting exempt supplies, be denoted as 'T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1'; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the electronic = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n restrictions in respect of inputs and capital goods sent to the job = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds and Services Tax Identification Number of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ayable on reverse charge basis; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n following details, namely,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , of the recipient; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (k) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n number not exceeding sixteen characters, in one or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Distributor invoice or, as the case. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d supplier shall issue = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts by registered persons.- (1) Every registered person shall keep. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n und to be stored at any place(s) other than those declared under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on behalf of every principal; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n related place of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation Centre notified by the Commissioner = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay claim such refund in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ual return of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ils contained in FORM GSTR-6A, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommunication thereof.- (1) The final = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the purpose of this rule, it is hereby declared that – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t shall be treated as matched if the said recipient has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 33) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tor 'with the details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailable and such addition to the output tax liability and interest payable thereon = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods or services or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n date of issue of such order, appeal to the Commissioner against such order… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tted by the said practitioner shall be made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x, interest, penalty, late fee or any other amount on the common portal and all = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered person shall, upon noticing any discrepancy in his electronic liability ledger, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tained in FORM GST PMT-05 for each person, liable to pay tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ayment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ledger, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST RFD-01 through the common portal, either directly or through a Facilitation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r and date of shipping bills or bills of export = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng a tax period in a case where the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n passed on to the ultimate consumer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding the value of exempt supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gh the common portal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ard. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of interest payable, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a and such application shall be deemed to have been filed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Union territory tax, as the case may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d when necessary, but not less than once in three months. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uire any applicant, in case of any default, or suppression of material = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n litation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e applicant may file an application in FORM GST ASMT- 08 for release of security = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r allowing a time of fifteen = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eply furnished. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sued under sub-section (6) of section 98 shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation as contained in FORM GST APL- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nRegistrar, in FORM GST APL-06. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of filing the application under sub-rule (1) and an appeal number shall be generated by = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-
\nAMENDMENTS
\n1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax
\n(Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n633
\n634
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,-
\n(a) in rule 1, in the heading, the word “, Extent” shall be omitted;
\n(b) in rule 10, in sub-rule (4), for the words “digitally signed”, the words “duly
\ni
\nsigned or verified through electronic verification code” shall be substituted;
\n(c) in rule 13, in sub-rule (4), for the words “signed”, the words “duly signed or
\nverified through electronic verification code\u00e2\u00e2\u0082\u00ac\u009d shall be substituted;
\n(d) in rule 19, in sub-rule (1), in th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwithin the said period, the registration shall be deemed to have been
\ngranted and the said certificate of registration, duly signed or verified
\nthrough electronic verification code, shall be made available to the
\nregistered person on the common portal.\u00e2\u00e2\u0082\u00ac\u009d;
\n(h) in rule 26, in sub-rule(1), for the word “The Board” the word “The Government”
\nshall be substituted
\n(i) in rule 26, in sub-rule (3), for the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093specified under the provisions of the
\nInformation Technology Act, 2000 (21 of 2000)”, the words “or through e-
\nsignature as specified under the provisions of the Information Technology Act,
\n2000 (21 of 2000) or verified by any other mode of signature or verification as
\nnotified by the Government in this behalf.” shall be substituted;
\n(j) in Form GST CMP-04, in the table, for serial number 5 and the entries related
\nthe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmoney. Where the supply of goods or services or both is for a consideration not wholly
\nin money, the value of the supply shall,-
\n(a)
\n(b)
\nbe the open market value of such supply;
\nif the open market value is not available under clause (a), be the sum
\ntotal of consideration in money and any such further amount in money as is
\nequivalent to the consideration not in money, if such amount is known at the time of
\nsupply;
\n634 (2)
\n(c)
\n(d)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nif the value of supply is not determinable under clause (a) or clause (b),
\nbe the value of supply of goods or services or both of like kind and quality;
\nif the value is not determinable under clause (a) or clause (b) or clause
\n(c), be the sum total of consideration in money and such further amount in money
\nthat i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\n(b)
\n(c)
\nbe the open market value of such supply;
\nif the open market value is not available, be the value of supply of goods
\nor services of like kind and quality;
\nif the value is not determinable under clause (a) or (b), be the value as
\ndetermined by the application of rule 30 or rule 31, in that order:
\nProvided that where the goods are intended for further supply as such by the recipient, the
\nvalue shall, at the option of the supplier, be an amount equivalent to ninety percent of the
\nprice charged for the supply of goods of like kind and quality by the recipient to his customer
\nnot being a related person:
\nProvided further that where the recipient is eligible for full input tax credit, the value
\ndeclared in the invoice shall be deemed to be the open market value of the goods or services.
\n29. Value of supply of goods made or received through an agent.-The value of supply of
\ngoods between the principal and his <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nper cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
\n(b) where the value of a supply is not determinable under clause (a), the same shall be
\ndetermined by the application of rule 30 or rule 31 in that order.
\n30. Value of supply of goods or services or both based on cost.- Where the value of a
\nsupply of goods or services or both is not determinable by any of the preceding rules of this
\nChapter, the value shall be one hundred and ten percent of the cost of production or
\nmanufacture or the cost of acquisition of such goods or the cost of provision of such services.
\n31. Residual method for determination of value of supply of goods or services or both.-
\nWhere the value of supply of goods or services or both cannot be determined under rules 27
\nto 30, the same shall be determined using reasonable means consistent with the principles and
\nthe general provisions of section 15 and the provisions of this Chapter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndian Rupees provided or received by the person changing the money:
\nProvided further that in case where neither of the currencies exchanged
\nis Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
\namounts the person changing the money would have received by converting any of
\n634 (3)
\n634 (4)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nthe two currencies into Indian Rupee on that day at the reference rate provided by the te
\nReserve Bank of India.
\nProvided also that a person supplying the services may exercise the option to ascertain
\nthe value in terms of clause (b) for a financial year and such option shall not be
\nwithdrawn during the remaining part of that financial year.
\n(b) at the option of the supplier of services, the value in relation to the supply of
\nforeign currency, including money changing, shall be de<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe air fare on which commission is normally paid to the air travel agent by the airlines.
\n(4) The value of supply of services in relation to life insurance business shall be,-
\n(a) the gross premium charged from a policy holder reduced by the amount allocated
\nfor investment or savings on behalf of the policy holder, if such an amount is
\nintimated to the policy holder at the time of supply of service;
\n(b) in case of single premium annuity policies other than (a), ten per cent. of single
\npremium charged from the policy holder; or
\n(c) in all other cases, twenty five per cent. of the premium charged from the policy
\nholder in the first year and twelve and a half per cent. of the premium charged from
\nthe policy holder in subsequent years:
\nProvided that nothing contained in this sub-rule shall apply where the entire
\npremium paid by the policy holder is only towards the risk cover in life insurance.
\n(5) Where a taxable supply is provided by a person dealing in buying and selling of second<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhich is redeemable against a supply of goods or services or both shall be equal to the money
\nvalue of the goods or services or both redeemable against such token, voucher, coupon, or
\nstamp.
\n(7) The value of taxable services provided by such class of service providers as may be
\nnotified by the Government, on the recommendations of the Council, as referred to in
\nparagraph 2 of Schedule 1 of the said Act between distinct persons as referred to in section
\n25, where input tax credit is available, shall be deemed to be NIL.
\n33. Value of supply of services in case of pure agent.- Notwithstanding anything
\ncontained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
\na pure agent of the recipient of supply shall be excluded from the value of supply, if all the
\nfollowing conditions are satisfied, namely,-
\n(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
\npayment to the third party on authorisation by such reci<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIllustration. Corporate services firm A is engaged to handle the legal work pertaining to the
\nincorporation of Company B. Other than its service fees, A also recovers from B, registration
\nfee and approval fee for the name of the company paid to the Registrar of Companies. The
\nfees charged by the Registrar of Companies for the registration and approval of the name are
\ncompulsorily levied on B. A is merely acting as a pure agent in the payment of those fees.
\nTherefore, A's recovery of such expenses is a disbursement and not part of the value of
\nsupply made by A to B.
\n34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
\n634 (5)
\n634 (6)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nThe rate of exchange for the determination of the value of taxable goods or services or both
\nshall be the applicable referen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply are not related and the price is the sole consideration, to obtain such supply at the
\nsame time when the supply being valued is made;
\n(b) “supply of goods or services or both of like kind and quality\u00e2\u00e2\u0082\u00ac\u009d means any other
\nsupply of goods or services or both made under similar circumstances that, in respect of
\nthe characteristics, quality, quantity, functional components, materials, and the reputation
\nof the goods or services or both first mentioned, is the same as, or closely or substantially
\nresembles, that supply of goods or services or both.
\nChapter V
\nInput Tax Credit
\nDocumentary requirements and conditions for claiming input tax credit.- (1) The
\ninput tax credit shall be availed by a registered person, including the Input Service
\nDistributor, on the basis of any of the following documents, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\nan invoice issued by the supplier of goods or services or both in accordance with
\nthe provisions of section 31;
\nan invoice issued in accordance with the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas been paid in pursuance of any order where any demand has been confirmed on
\naccount of any fraud, willful misstatement or suppression of facts.
\n37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
\nregistered person, who has availed of input tax credit on any inward supply of goods or
\nservices or both, but fails to pay to the supplier thereof, the value of such supply along with
\nthe tax payable thereon, within the time limit specified in the second proviso to sub-section
\n(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the
\namount of input tax credit availed of proportionate to such amount not paid to the supplier in
\nFORM GSTR-2 for the month immediately following the period of one hundred and eighty
\ndays from the date of the issue of the invoice:
\nProvided that the value of supplies made without consideration as specified in Schedule I of
\nthe said Act sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncomply with the provisions of sub-section (2) of section 17, in accordance with the option
\npermitted under sub-section (4) of that section, shall follow the following procedure,
\nnamely,-
\n(a) the said company or institution shall not avail the credit of,-
\n(i) the tax paid on inputs and input services that are used for non-business
\npurposes; and
\n(ii) the credit attributable to the supplies specified in sub-section (5) of section 17,
\nin FORM GSTR-2;
\n(b) the said company or institution shall avail the credit of tax paid on inputs and input
\nservices referred to in the second proviso to sub-section (4) of section 17 and not
\ncovered under clause (a);
\n(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
\nadmissible to the company or the institution and shall be furnished in FORM GSTR-2;
\n634 (7)
\n634 (8)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe input tax credit on account of central tax, state tax, union territory tax and
\nintegrated tax shall be distributed separately in accordance with the provisions
\nof clause (d);
\nthe input tax credit that is required to be distributed in accordance with the
\nprovisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
\nrecipients 'R1', whether registered or not, from amongst the total of all the
\nrecipients to whom input tax credit is attributable, including the recipient(s)
\nwho are engaged in making exempt supply, or are otherwise not registered for
\nany reason, shall be the amount, “C1”, to be calculated by applying the
\nfollowing formula –
\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 = (t\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081\u00c3\u00c6\u0092\u00c2\u00b7T) \u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d C
\nwhere,
\n“C” is the amount of credit to be distributed,
\n“t” is the turnover, as referred to in section 20, of person R, during the relevant
\nperiod, and
\n“T” is the aggregate of the turnover, during the relevant period, of all recipients
\nto whom the input service is attributable in acc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
\nprescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
\nonly for distribution of input tax credit;
\n(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
\nprescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
\nalready distributed gets reduced for any reason;
\n(i) any additional amount of input tax credit on account of issuance of a debit note to an
\nInput Service Distributor by the supplier shall be distributed in the manner and subject
\nto the conditions specified in clauses (a) to (f) and the amount attributable to any
\nrecipient shall be calculated in the manner provided in clause (d) and such credit shall
\nbe distributed in the month in which the debit note is included in the return in FORM
\nGSTR-6;
\n(j) any input tax credit required to be <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nService Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service
\nDistributor invoice to the recipient entitled to such credit and include the Input Service
\nDistributor credit note and the Input Service Distributor invoice in the return in FORM
\nGSTR-6 for the month in which such credit note and invoice was issued.
\n634 (9)
\n40.
\nManner of claiming credit in special circumstances.- (1) The input tax credit
\nclaimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
\nin stock or inputs contained in semi-finished or finished goods held in stock, or the credit
\n634 (10)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nclaimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
\nsub-section, shall be subject t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliable to pay tax under the provisions of the Act, in the case of a claim under
\nclause (a) of sub-section (1) of section 18;
\n(ii)
\non the day immediately preceding the date of the grant of registration,
\nin the case of a claim under clause (b) of sub-section (1) of section 18;
\n(iii) on the day immediately preceding the date from which he becomes
\nliable to pay tax under section 9, in the case of a claim under clause (c) of sub-
\nsection (1) of section 18;
\n(iv) on the day immediately preceding the date from which the supplies
\nmade by the registered person becomes taxable, in the case of a claim under
\nclause (d) of sub-section (1) of section 18;
\n(d) the details furnished in the declaration under clause (b) shall be duly certified by a
\npracticing chartered accountant or a cost accountant if the aggregate value of the
\nclaim on account of central tax, State tax, Union territory tax and integrated tax
\nexceeds two lakh rupees;
\n(e) the input tax credit claimed in accordance with the provi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST ITC-02, electronically on the common portal along with a request for transfer
\nof unutilized input tax credit lying in his electronic credit ledger to the transferee:
\nProvided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
\nthe value of assets of the new units as specified in the demerger scheme.
\n(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
\naccountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,.
\nlease or transfer of business has been done with a specific provision for the transfer of
\nliabilities.
\n(3) The transferee shall, on the common portal, accept the details so furnished by the
\ntransferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02
\nshall be credited to his electronic credit ledger.
\n(4) The inputs and capital goods so transferred shall be duly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) the amount of input tax, out of 'T', in respect of inputs and input services on
\nwhich credit is not available under sub-section (5) of section 17, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T3';
\n(e) the amount of input tax credit credited to the electronic credit ledger of registered
\nperson, be denoted as 'C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and calculated as-
\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 = T- (T1+T2+T3);
\n(f) the amount of input tax credit attributable to inputs and input services intended to
\nbe used exclusively for effecting supplies other than exempted but including zero
\nrated supplies, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T4';
\n634 (11)
\n634 (12)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(g) \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081', 'T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1', 'T3' and 'T4' shall be determined and declared by the registered person
\nat the invoice level in FORM GSTR-2;
\n(h) input tax credit left afte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nentry 51 and 54 of List II of the said Schedule;
\n(j) the amount of credit attributable to non-business purposes if common inputs and
\ninput services are used partly for business and partly for non-busin\u00c3\u00e2\u0080\u009e\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dss purposes, be
\ndenoted as 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1', and shall be equal to five per cent. of C2; and
\n(k) the remainder of the common credit shall be the eligible input tax credit attributed
\nto the purposes of business and for effecting supplies other than exempted supplies
\nbut including zero rated supplies and shall be denoted as 'C3', where,-
\nC3C2-(D1+D2);
\n(1) the amount 'C3' shall be computed separately for input tax credit of central tax,
\nState tax, Union territory tax and integrated tax;
\n(m) the amount equal to aggregate of 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1' shall be added to the output tax
\nliability of the registered person:
\nProvided that where the amount of input tax relating to inputs or input services used
\npart<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexcess shall be added to the output tax liability of the registered person in the month not later
\nthan the month of September following the end of the financial year to which such credit
\nrelates and the said person shall be liable to pay interest on the said excess amount at the rate
\nspecified in sub-section (1) of section 50 for the period starting from the first day of April of
\nthe succeeding financial year till the date of payment; or
\n(b) where the aggregate of the amounts determined under sub-rule (1) in respect of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and
\n'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1' exceeds the aggregate of the amounts calculated finally in respect of 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and 'D2', such
\n'excess amount shall be claimed as credit by the registered person in his return for a month not
\nlater than the month of September following the end of the financial year to which such credit
\nrelates.
\n43. Manner of determination of input tax credit in respect of capital goods and reversal
\nthereof in certain cases.- (1) Subject to the provi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncredit ledger;
\n(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
\n(b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of
\nsuch goods shall be taken as five years from the date of the invoice for such goods:
\nProvided that where any capital goods earlier covered under clause (a) is subsequently
\ncovered under this clause, the value of 'A' shall be arrived at by reducing the input tax
\nat the rate of five percentage points for every quarter or part thereof and the amount 'A'
\nshall be credited to the electronic credit ledger;
\nExplanation.- An item of capital goods declared under clause (a) on its receipt shall not
\nattract the provisions of sub-section (4) of section 18, if it is subsequently covered
\nunder this clause.
\n(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
\nclause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
\nfor a <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nT\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081= (E\u00c3\u00c6\u0092\u00c2\u00b7F) x T,
\n'E' is the aggregate value of exempt supplies, made, during the tax period, and
\n'F' is the total turnover of the registered person during the tax period:
\nProvided that where the registered person does not have any turnover during the said
\ntax period or the aforesaid information is not available, the value of 'E\/F' shall be
\ncalculated by taking values of 'E' and 'F' of the last tax period for which the details
\nof such turnover are available, previous to the month during which the said value of
\n'E\/F' is to be calculated;
\nExplanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of
\nexempt supplies and the total turnover shall exclude the amount of any duty or tax levied
\nunder entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
\nList II of the said Schedule;
\n(h) the amount Te along with the applicable interest shall, during every tax period of the
\nuseful life of the concerned capital goods, be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) for capital goods held in stock, the input tax credit involved in the remaining useful
\nlife in months shall be computed on pro-rata basis, taking the useful life as five years.
\nIllustration
\nCapital goods have been in use for 4 years, 6 month and 15 days.
\nThe useful remaining life in months= 5 months ignoring a part of the month
\nInput tax credit taken on such capital goods= C
\nInput tax credit attributable to remaining useful life= C multiplied by
\n5\/60
\n(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit
\nof integrated tax and central tax.
\n(3) Where the tax invoices related to the inputs held in stock are not available, the registered
\nperson shall estimate the amount under sub-rule (1) based on the prevailing market price of
\nthe goods on the effective date of the occurrence of any of the events specified in sub-section
\n(4) of section 18 or, as the case may be, sub-section (5) of section 29.
\n(4) The amount determi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nworker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
\nunder the cover of a challan issued by the principal, including where such goods are sent
\ndirectly to a job-worker.
\n(2) The challan issued by the principal to the job worker shall contain the details specified in
\nrule 55.
\n(3) The details of challans in respect of goods dispatched to a job worker or received from a
\njob worker or sent from one job worker to another during a quarter shall be included in
\nFORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month
\nsucceeding the said quarter.
\n(4) Where the inputs or capital goods are not returned to the principal within the time
\nstipulated in section 143, it shall be deemed that such inputs or capital goods had been
\nsupplied by the principal to the job worker on the day when the said inputs or capital goods
\n634 (16)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters- hyphen
\nor dash and slash symbolised as \u00e2\u00e2\u0082\u00ac\u00c5\u0093-\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093P\u00e2\u00e2\u0082\u00ac\u009d respectively, and any combination
\nthereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\n(c)
\n(d)
\n(e)
\nname and address of the recipient and the address of delivery, along with the
\nname of the State and its code, if such recipient is un-registered and where the
\nvalue of the taxable supply is fifty thousand rupees or more;
\n(f)
\n(g)
\nname and address of the recipient and the address of delivery, along with the
\nname of the State and its code, if such recipient is un-registered and where the
\nvalue of the taxable supply is less than fifty thousand rupees and the recipient
\nrequests that such details<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that the Government may, on the recommendations of the Council,
\nby notification, specify-
\n(i)
\nthe number of digits of Harmonised System of Nomenclature code for goods
\nor services that a class of registered persons shall be required to mention, for such
\nperiod as may be specified in the said notification; and
\n(ii)
\nthe class of registered persons that would not be required to mention the
\nHarmonised System of Nomenclature code for goods or services, for such period as
\nmay be specified in the said notification:
\nProvided further that where an invoice is required to be issued under clause (f)
\nof sub-section (3) of section 31, a registered person may issue a consolidated invoice
\nat the end of a month for supplies covered under sub-section (4) of section 9, the
\naggregate value of such supplies exceeds rupees five thousand in a day from any or all
\nthe suppliers:
\nProv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
\ntaxable supply of services, shall be issued within a period of thirty days from the date of the
\nsupply of service:
\nProvided that where the supplier of services is an insurer or a banking company or a
\nfinancial institution, including a non-banking financial company, the period within which the
\ninvoice or any document in lieu thereof is to be issued shall be forty five days from the date
\nof the supply of service:
\nProvided further that an insurer or a banking company or a financial institution,
\nincluding a non-banking financial company, or a telecom operator, or any other class of
\nsupplier of services as may be notified by the Government on the recommendations of the
\nCouncil, making taxable supplies of services between distinct persons as specified in section
\n25, may issue the invoice before or at the time<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters -hyphen
\nor dash and slash symbolised as “-” and “\/” respectively, and any combination
\nthereof, unique for a financial year;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\n(c)
\ndate of its issue;
\n(d)
\n(e)
\nHarmonised System of Nomenclature Code for goods or services;
\n(f)
\ndescription of goods or services or both;
\n(g)
\n(h)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nvalue of supply of goods or services or both taking into account discount or
\nabatement, if any; and
\nsignature or digital signature of the supplier or his authorised represe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndescription of goods or services;
\namount of advance taken;
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n(c)
\n(d)
\n(e)
\n(f)
\n(g)
\n(h)
\namount of tax charged in respect of taxable goods or services (central tax,
\nState tax, integrated tax, Union territory tax or cess);
\n(i)
\nplace of supply along with the name of State and its code, in case of a supply
\nin the course of inter-State trade or commerce;
\n(j)
\nwhether the tax is payable on reverse charge basis; and
\n(k)
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that where at the time of receipt of advance,-
\n(i)
\nthe rate of tax is not determinable, the tax shall be paid at the rate of
\neighteen per cent.;
\n(ii) the nature of supply is not determinable, the same shall be treated as inter-
\nState supply.
\n51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section
\n31 shall contain the following particulars, namely:-
\n(a)
\nnam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount of tax paid in respect of such goods or services (central tax, State tax,
\nintegrated tax, Union territory tax or cess);
\nwhether the tax is payable on reverse charge basis; and
\nsignature or digital signature of the supplier or his authorised representative.
\n52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of
\nsection 31 shall contain the following particulars, namely:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier if registered;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-hyphen
\nor dash and slash symbolised as “-” and “\/” respectively, and any combination
\nthereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient;
\n(c)
\n(d)
\n(e)
\ndescription of goods or services;
\n(f).
\namount paid;
\n(g)
\nrate of tax (central tax, State tax, integrate<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmultiple series, containing alphabets or numerals or special characters-hyphen
\nor dash and slash symbolised as “-” and “\/” respectively, and any combination
\nthereof, unique for a financial year;
\ndate of issue of the document;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\nname and address of the recipient and the address of delivery, along with the
\nname of State and its code, if such recipient is un-registered;
\n(h) serial number and date of the corresponding tax invoice or, as the case may be,
\nbill of supply;
\n(i)
\nvalue of taxable supply of goods or services, rate of tax and the amount of the
\ntax credited or, as the case may be, debited to the recipient; and
\n(j)
\nsignature or digital signature of the supplier or his authorised representative.
\n634 (21)
\n(2)
\nEvery registered person who has been granted registration with effect from a date
\nearlier than the date of is<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be, an Input Service Distributor credit note issued by an Input Service Distributor shall
\ncontain the following details:-
\n(a)
\nname, address and Goods and Services Tax Identification Number of the Input
\nService Distributor;
\n634 (22)
\n(b)\u00c3\u00a2\u00c2\u00a0\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a2\u00c2\u00a0\u00e2\u00e2\u0080\u009a\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters- hyphen
\nor dash and slash symbolised as- “-“, “\/” respectively, and any combination
\nthereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient to whom the credit is distributed;
\n(c)
\n(d)
\n(e)
\namount of the credit distributed; and
\n(f)
\nsignature or digital signature of the Input Service Distributor or his authorise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na tax invoice or any other document in lieu thereof, by whatever name called, containing the
\ngross weight of the consignment, name of the consigner and the consignee, registration
\nnumber of goods carriage in which the goods are transported, details of goods transported,
\ndetails of place of origin and destination, Goods and Services Tax Identification Number of
\nthe person liable for paying tax whether as consigner, consignee or goods transport agency,
\nand also containing other information as mentioned under rule 46.
\n(4)
\nWhere the supplier of taxable service is supplying passenger transportation service, a
\ntax invoice shall include ticket in any form, by whatever name called, whether or not serially
\nnumbered, and whether or not containing the address of the recipient of service but
\ncontaining other information as mentioned under rule 46.
\n(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
\ndocuments issued under rule 49 or rule 5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iv)
\n(v)
\n(vi)
\n(vii)
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number of the consignee, if registered;
\nHarmonised System of Nomenclature code and description of goods;
\nquantity (provisional, where the exact quantity being supplied is not known);
\ntaxable value;
\ntax rate and tax amount – central tax, State tax, integrated tax, Union territory
\ntax or cess, where the transportation is for supply to the consignee;
\n(viii) place of supply, in case of inter-State movement; and
\n(ix)
\nsignature.
\nThe delivery challan shall be prepared in triplicate, in case of supply of goods, in the
\nfollowing manner, namely:-
\n(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
\n(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
\nWhere goods are being transported on a delivery challan in lieu of invoice, the same
\nshall be declared as specified in rule 138.
\nWhere the goods being tra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true
\nand correct account of the goods or services imported or exported or of supplies attracting
\npayment of tax on reverse charge along with the relevant documents, including invoices, bills
\nof supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers
\nand refund vouchers.
\n(2) Every registered person, other than a person paying tax under section 10, shall maintain
\nthe accounts of stock in respect of goods received and supplied by him, and such accounts
\nshall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed,
\nwritten off or disposed of by way of gift or free sample and the balance of stock including
\nraw materials, finished goods, scrap and wastage thereof.
\n(3) Every registered person shall keep and maintain a separate account of advances received,
\npaid and adjus<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-rule (5) without the cover of any valid documents, the proper officer shall determine the
\namount of tax payable on such goods as if such goods have been supplied by the registered
\nperson.
\n(7) Every registered person shall keep the books of account at the principal place of business
\nand books of account relating to additional place of business mentioned in his certificate of
\nregistration and such books of account shall include any electronic form of data stored on any
\nelectronic device.
\n(8) Any entry in registers, accounts and documents shall not be erased, effaced or
\noverwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored
\nout under attestation and thereafter, the correct entry shall be recorded and where the registers
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) details of accounts furnished to every principal; and
\n(e) tax paid on receipts or on supply of goods or services effected on behalf of every
\nprincipal.
\n(12) Every registered person manufacturing goods shall maintain monthly production
\naccounts, showing quantitative details of raw materials or services used in the manufacture
\nand quantitative details of the goods so manufactured including the waste and by products
\nthereof.
\n(13) Every registered person supplying services shall maintain the accounts showing
\nquantitative details of goods used in the provision of services, details of input services
\nutilised and the services supplied.
\n634 (25)
\n(14) Every registered person executing works contract shall keep separate accounts for
\nworks contract showing –
\n(a) the names and addresses of the persons on whose behalf the works contract is
\nexecuted;
\n(b) description, value and quantity (wherever applicable) of goods or services received
\nfor the execution of works c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness mentioned in the certificate of registration and shall be accessible at every related
\nplace of business where such accounts and documents are maintained digitally.
\n(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
\nforwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
\nperson shall maintain true and correct records in respect of such goods handled by him on
\nbehalf of such registered person and shall produce the details thereof as and when required by
\nthe proper officer.
\n(18) Every registered person shall, on demand, produce the books of accounts which he is
\nrequired to maintain under any law for the time being in force.
\n57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of
\nrecords shall be maintained and preserved in such manner that, in the event of destruction of
\nsuch records due to accidents or natural causes, the information can be restored wi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand, upon validation of the details furnished, a unique enrolment number shall be generated
\nand communicated to the said person.
\n(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
\nshall be deemed to be enrolled in the State or Union territory.
\n(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
\nfurnished in FORM GST ENR-01 electronically on the common portal either directly or
\nthrough a Facilitation Centre notified by the Commissioner.
\n1
\n634 (27)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(4) Subject to the provisions of rule 56,-
\n(a) any person engaged in the business of transporting goods shall maintain records of
\ngoods transported, delivered and goods stored in transit by him alongwith the Goods
\nand Services Tax Identification Numb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The details of outward supplies of goods or services or both furnished in FORM
\nGSTR-1 shall include the –
\n(a) invoice wise details of all –
\n(i) inter-State and intra-State supplies made to the registered persons; and
\n(ii) inter-State supplies with invoice value more than two and a half lakh
\nrupees made to the unregistered persons;
\n(b) consolidated details of all –
\n(i) intra-State supplies made to unregistered persons for each rate of tax; and
\n(ii) State wise inter-State supplies with invoice value upto two and a half lakh
\nrupees made to unregistered persons for each rate of tax;
\n(c) debit and credit notes, if any, issued during the month for invoices issued
\npreviously.
\n(3) The details of outward supplies furnished by the supplier shall be made available
\nelectronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
\n2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due
\ndate of filing of FORM GSTR-1.
\n6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncontained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified
\nin sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically
\nthrough the common portal, either directly or from a Facilitation Centre notified by the
\nCommissioner, after including therein details of such other inward supplies, if any, required
\nto be furnished under sub-section (2) of section 38.
\n(2) Every registered person shall furnish the details, if any, required under sub-section (5)
\nof section 38 electronically in FORM GSTR-2.
\n(3) The registered person shall specify the inward supplies in respect of which he is not
\neligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
\ncan be determined at the invoice level.
\n(4) The registered person shall declare the quantum of ineligible input tax credit on
\ninward supplies which is relatable to non-taxable supplies or for purposes other than business
\nand cannot be determined at<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GSTR 2A electronically through the common portal and such person may include
\nthe same in FORM GSTR-2.
\n(8)
\nThe details of inward supplies of goods or services or both furnished in FORM
\nGSTR-2 shall include the –
\n(a) invoice wise details of all inter-State and intra-State supplies received from
\nregistered persons or unregistered persons;
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n634 (29)
\n(b) import of goods and services made; and
\n(c) debit and credit notes, if any, received from supplier.
\n61.
\nForm and manner of submission of monthly return.- (1) Every registered person
\nother than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
\n2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
\nunder section 10 or se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart B of the return in FORM GSTR-3 and such return shall be deemed to be an application
\nfiled under section 54.
\n(5)
\nWhere the time limit for furnishing of details in FORM GSTR-1 under section 37
\nand in FORM GSTR-2 under section 38 has been extended and the circumstances so
\nwarrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such
\nmanner and subject to such conditions as may be notified by the Commissioner.
\n62. Form and manner of submission of quarterly return by the composition
\nsupplier.- (1) Every registered person paying tax under section 10 shall, on the basis of
\ndetails contained in FORM GSTR-4A, and where required, after adding, correcting or
\ndeleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the
\ncommon portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) Every registered person furnishing the return under sub-rule (1) shall discharge his
\nliability towards t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npreceding financial year, whichever is earlier.
\nExplanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not
\nbe eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier
\nfor the period prior to his opting for the composition scheme.
\n(5) A registered person opting to withdraw from the composition scheme at his own motion
\nor where option is withdrawn at the instance of the proper officer shall, where required,
\nfurnish the details relating to the period prior to his opting for payment of tax under section 9
\nin FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September
\nof the succeeding financial year or furnishing of annual return of the preceding financial year,
\nwhichever is earlier.
\n63. Form and manner of submission of return by non-resident taxable person.-
\nEvery registered non-resident taxable person shall furnish a return in FORM GSTR-5
\nelectronically through the com<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand where required, after adding, correcting or deleting the details, furnish electronically the
\nreturn in FORM GSTR-6, containing the details of tax invoices on which credit has been
\nreceived and those issued under section 20, through the common portal either directly or from
\n\u00c3\u00e2\u0080\u009a\u00c2\u00a8a Facilitation Centre notified by the Commissioner.
\n66. Form and manner of submission of return by a person required to deduct tax at
\nsource. (1) Every registered person required to deduct tax at source under section 51
\n(hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7
\nelectronically through the common portal either directly or from a Facilitation Centre notified
\nby the Commissioner.
\n(2)
\nThe details furnished by the deductor under sub-rule (1) shall be made available
\nelectronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
\n4A on the common portal after the due date of filing of FORM GSTR-7.
\n(3)
\nThe certificate referred<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nafter the due date of filing of FORM GSTR-8.
\n68.
\nNotice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued,
\nelectronically, to a registered person who fails to furnish return under section 39 or section 44
\nor section 45 or section 52.
\n69.
\nMatching of claim of input tax credit .- The following details relating to the claim
\nof input tax credit on inward supplies including imports, provisionally allowed under section
\n41, shall be matched under section 42 after the due date for furnishing the return in FORM
\nGSTR-3-
\n(a)
\nGoods and Services Tax Identification Number of the supplier;
\n(b)
\nGoods and Services Tax Identification Number of the recipient;
\n(c)
\ninvoice or debit note number;
\n(d)
\ninvoice or debit note date; and
\n(e)
\ntax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 specified under
\nsection 37 and FORM GSTR-2 specified under section 38 has been extended, the date of
\nmatching relating to claim of input tax credit shall also be extended accordingly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nacceptance of claim of input tax credit in respect of any tax period, specified in sub-section
\n(2) of section 42, shall be made available electronically to the registered person making such
\nclaim in FORM GST MIS-1 through the common portal.
\n(2) The claim of input tax credit in respect of any tax period which had been communicated
\nas mismatched but is found to be matched after rectification by the supplier or recipient shall
\nbe finally accepted and made available electronically to the person making such claim in
\nFORM GST MIS-1 through the common portal.
\n71.
\n.
\nCommunication and rectification of discrepancy in claim of input tax credit and
\nreversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
\nin respect of any tax period, specified in sub-section (3) of section 42 and the details of output
\ntax liable to be added under sub-section (5) of the said section on account of continuation of
\nsuch discrepancy, shall be made<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) Rectification by a supplier means adding or correcting the details of an outward supply in
\nhis valid return so as to match the details of corresponding inward supply declared by the
\nrecipient;
\n(ii) Rectification by the recipient means deleting or correcting the details of an inward
\nsupply so as to match the details of corresponding outward supply declared by the supplier.
\n72.
\nClaim of input tax credit on the same invoice more than once.- Duplication of
\nclaims of input tax credit in the details of inward supplies shall be communicated to the
\nregistered person in FORM GST MIS-1 electronically through the common portal.
\n73. Matching of claim of reduction in the output tax liability .-The following details
\nrelating to the claim of reduction in output tax liability shall be matched under section 43
\nafter the due date for furnishing the return in FORM GSTR-3:-
\n(a)
\nGoods and Services Tax Identification Number of the supplier;
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished a valid return.
\n(ii) The claim of reduction in the output tax liability shall be considered as matched where
\nthe amount of output tax liability after taking into account the reduction claimed is
\nequal to or more than the claim of input tax credit after taking into account the
\nreduction admitted and discharged on such credit note by the corresponding recipient
\nin his valid return.
\n74.
\n(1)
\nFinal acceptance of reduction in output tax liability and communication thereof.-
\nThe final acceptance of claim of reduction in output tax liability in respect of any tax
\nperiod, specified in sub-section (2) of section 43, shall be made available electronically to the
\nperson making such claim in FORM GST MIS-1 through the common portal.
\n(2) The claim of reduction in output tax liability in respect of any tax period which had
\nbeen communicated as mis-matched but is found to be matched after rectification by the
\nsupplier or recipient shall<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n634 (34)
\n(3)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of inward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
\nthe extent of discrepancy shall be added to the output tax liability of the supplier and debited
\nto the electronic liability register and also shown in his return in FORM GSTR-3 for the
\nmonth succeeding the month in which the discrepancy is made available.
\nExplanation. For the purpose of this rule, it is hereby declared that \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n76.
\n(i) Rectification by a supplier means deleting or correcting the details of an outward
\nsupply in his valid return so as to match the details of corresponding inwa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished by the supplier.- The following details relating to the supplies made through an e-
\nCommerce operator, as declared in FORM GSTR-8, shall be matched with the
\ncorresponding details declared by the supplier in FORM GSTR-1-
\n(a) State of place of supply; and
\n(b) net taxable value:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37
\nhas been extended, the date of matching of the above mentioned details shall be extended
\naccordingly.
\nProvided further that the Commissioner may, on the recommendations of the Council, by
\norder, extend the date of matching to such date as may be specified therein.
\n634 (35)
\n19.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nCommunication and rectification of discrepancy in details furnished by the e-
\ncommerce operator and the supplier.- (1) Any discrepancy in the details furnished b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be made available to the supplier electronically on the common portal in FORM GST
\nMIS-3.
\n80.
\nAnnual return.- (1) Every registered person, other than an Input Service Distributor,
\na person paying tax under section 51 or section 52, a casual taxable person and a non-resident
\ntaxable person, shall furnish an annual return as specified under sub-section (1) of section 44
\nelectronically in FORM GSTR-9 through the common portal either directly or through a
\nFacilitation Centre notified by the Commissioner:
\nProvided that a person paying tax under section 10 shall furnish the annual return in
\nFORM GSTR-9A.
\n(1) Every electronic commerce operator required to collect tax at source under section 52
\nshall furnish annual statement referred to in sub-section (5) of the said section in FORM
\nGSTR -9B.
\n(2) Every registered person whose aggregate turnover during a financial year exceeds two
\ncrore rupees shall get his<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nboth electronically in FORM GSTR-11, along with application for such refund claim,
\nthrough the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nEvery person who has been issued a Unique Identity Number for purposes other than
\nrefund of the taxes paid shall furnish the details of inward supplies of taxable goods or
\nservices or both as may be required by the proper officer in FORM GSTR-11.
\n83. Provisions relating to a goods and services tax practitioner.-(1) An application in
\nFORM GST PCT-01 may be made electronically through the common portal either directly
\nor through a Facilitation Centre notified by the Commissioner for enrolment as goods and
\nservices tax practitioner by any person who-
\n(a)
\n(i)
\nis a citizen of India;
\n(ii)
\nis a person of sound mind;
\n(iii)
\n(iv)
\nis not adjudicated as insolvent;
\nhas not been convicted by a competent court;-
\n(b) satisfies any of the following conditions, namely:-
\n(c)
\n(i) that he is a reti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) has passed any of the following examinations, namely:-
\n(a)
\nfinal examination of the Institute of Chartered
\nAccountants of India; or
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n634 (37)
\n(b)
\nfinal examination of the Institute of Cost Accountants of
\nIndia; or
\n(c) final examination of the Institute of Company
\nSecretaries of India.
\n(2)
\nOn receipt of the application referred to in sub-rule (1), the officer authorised in this
\nbehalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
\na goods and services tax practitioner and issue a certificate to that effect in FORM GST
\nPCT-02 or reject his application where it is found that the applicant is not qualified to be
\nenrolled as a goods and services tax practitioner.
\n(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
\nProvided that no person enrolle<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) Any registered person may, at his option, authorise a goods and services tax
\npractitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
\nauthorisation in FORM GST PCT-05 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated in the said authorisation
\nduring the period of authorisation.
\n(7)
\nWhere a statement required to be furnished by a registered person has been furnished
\nby the goods and services tax practitioner authorised by him, a confirmation shall be sought
\nfrom the registered person over email or SMS and the statement furnished by the goods and
\nservices tax practitioner shall be made available to the registered person on the common
\nportal:
\nProvided that where the registered person fails to respond to the request for
\nconfirmation till the last date of furnishing of such statement, it shall be deemed that he has
\nconfirm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailable to the registered person on the common portal and such application shall not be
\nproceeded with further until the registered person gives his consent to the same.
\n(9)
\nAny registered person opting to furnish his return through a goods and services tax
\npractitioner shall-
\n(a) give his consent in FORM GST PCT-05 to any goods and services tax
\npractitioner to prepare and furnish his return; and
\n(b) before confirming submission of any statement prepared by the goods and
\nservices tax practitioner, ensure that the facts mentioned in the return are true and
\ncorrect.
\nThe goods and services tax practitioner shall-
\n(10)
\n(a)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or electronically
\nverify using his credentials.
\n(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
\nbe treated as enrolled in the State or Union territory for the purpose<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namounts payable by him shall be debited to the said register.
\n(2)
\n(3)
\nThe electronic liability register of the person shall be debited by-
\n(a)
\nthe amount payable towards tax, interest, late fee or any other amount payable
\nas per the return furnished by the said person;
\n(b)
\nthe amount of tax, interest, penalty or any other amount payable as determined
\nby a proper officer in pursuance of any proceedings under the Act or as ascertained by
\nthe said person;
\n(c) the amount of tax and interest payable as a result of mismatch under section 42
\nor section 43 or section 50; or
\n(d)
\nany amount of interest that may accrue from time to time.
\nSubject to the provisions of section 49, payment of every liability by a registered
\nperson as per his return shall be made by debiting the electronic credit ledger maintained as
\nper rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
\nregister s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommunicate the same to the officer exercising jurisdiction in the matter, through the
\ncommon portal in FORM GST PMT-04.
\n86.
\nElectronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in
\nFORM GST PMT-02 for each registered person eligible for input tax credit under the Act
\non the common portal and every claim of input tax credit under the Act shall be credited to
\nthe said ledger.
\n634 (40)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
\nin accordance with the provisions of section 49.
\n(3) Where a registered person has claimed refund of any unutilized amount from the
\nelectronic credit ledger in accordance with the provisions of section 54, the amount to the
\nextent of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest, penalty, late fee or any other amount, on the common portal for crediting the amount
\ndeposited and debiting the payment there from towards tax, interest, penalty, fee or any other
\namount.
\n(2)
\nAny person, or a person on his behalf, shall generate a challan in FORM GST PMT-
\n06 on the common portal and enter the details of the amount to be deposited by him towards
\ntax, interest, penalty, fees or any other amount.
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes,
\nnamely:-
\nInternet Banking through authorised banks;
\n(ii)
\n(iii)
\nCredit card or Debit card through the authorised bank;
\nNational Electronic Fund Transfer or Real Time Gross Settlement from any
\nbank; or
\n(iv) Over the Counter payment through authorised banks for deposits up to ten
\nthousand rupees per challan per tax period, by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand rupees per ch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof any amount indicated in the challan, the commission, if any, payable in respect of such
\npayment shall be borne by the person making such payment.
\n(4)
\nAny payment required to be made by a person who is not registered under the Act,
\nshall be made on the basis of a temporary identification number generated through the
\ncommon portal.
\n(5) Where the payment is made by way of National Electronic Fund Transfer or Real
\nTime Gross Settlement mode from any bank, the mandate form shall be generated along with
\nthe challan on the common portal and the same shall be submitted to the bank from where the
\npayment is to be made:
\nProvided that the mandate form shall be valid for a period of fifteen days from the
\ndate of generation of challan.
\n(6)
\nOn successful credit of the amount to the concerned government account maintained
\nin the authorised bank, a Challan Identification Number shall be generated by the collecting
\nbank and the same shall be indicated in the challan.
\n(7) On receipt of the Cha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsaid amount shall be debited to the electronic cash ledger.
\n634 (41)
\n634 (42)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(11) If the refund so claimed is rejected, either fully or partly, the amount debited under
\nsub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
\nproper officer by an order made in FORM GST PMT-03.
\n(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
\ncommunicate the same to the officer exercising jurisdiction in the matter, through the
\ncommon portal in FORM GST PMT-04.
\nExplanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
\nExplanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be
\ndeemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertakin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentre notified by the Commissioner:
\nProvided that any claim for refund relating to balance in the electronic cash ledger in
\naccordance with the provisions of sub-section (6) of section 49 may be made through the
\nreturn furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
\nFORM GSTR-7, as the case may be:
\nProvided further that in respect of supplies to a Special Economic Zone unit or a
\nSpecial Economic Zone developer, the application for refund shall be filed by the –
\n634 (43)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(a) supplier of goods after such goods have been admitted in full in the Special
\nEconomic Zone for authorised operations, as endorsed by the specified officer of
\nthe Zone;
\n(b) supplier of services along with such evidence regarding receipt of servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand the number and the date of the relevant export invoices, in a case where the
\nrefund is on account of export of goods;
\n(c)
\na statement containing the number and date of invoices and the relevant Bank
\nRealisation Certificates or Foreign Inward Remittance Certificates, as the case may
\nbe, in a case where the refund is on account of the export of services;
\n(d) a statement containing the number and date of invoices as provided in rule 46
\nalong with the evidence regarding the endorsement specified in the second proviso to
\nsub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit
\nor a Special Economic Zone developer;
\n(e)
\na statement containing the number and date of invoices, the evidence
\nregarding the endorsement specified in the second proviso to sub-rule (1) and the
\ndetails of payment, along with the proof thereof, made by the recipient to the supplier
\nfor authorised operations as defined under the Special Econo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclaim pertains to refund of any unutilized input tax credit under sub-section (3) of
\nsection 54 where the credit has accumulated on account of the rate of tax on the inputs
\nbeing higher than the rate of tax on output supplies, other than nil-rated or fully
\nexempt supplies;
\n(i)
\nthe reference number of the final assessment order and a copy of the said order
\nin a case where the refund arises on account of the finalisation of provisional
\nassessment;
\n(j) a statement showing the details of transactions considered as intra-State supply
\nbut which is subsequently held to be inter-State supply;
\n(k)
\na statement showing the details of the amount of claim on account of excess
\npayment of tax;
\n(1) a declaration to the effect that the incidence of tax, interest or any other
\namount claimed as refund has not been passed on to any other person, in a case where
\nthe amount of refund claimed does not exceed two lakh rupees:
\nProvided that a declaration is not required to b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhere the application relates to refund of input tax credit, the electronic credit ledger
\nshall be debited by the applicant by an amount equal to the refund so claimed.
\n(3)
\n(4) In the case of zero-rated supply of goods or services or both without payment of tax
\nunder bond or letter of undertaking in accordance with the provisions of sub-section (3) of
\n634 (45)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nsection 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input
\ntax credit shall be granted as per the following formula –
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply
\nof services) x Net ITC +Adjusted Total Turnover
\nWhere,-
\n(5)
\n(A) “Refund amount” means the maximum refund that is admissible;
\n(B) “Net ITC” means input tax credit availed on inputs and input<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nother than zero-rated supplies, during the relevant period;
\n(F) “Relevant period” means the period for which the claim has been filed.
\nIn the case of refund on account of inverted duty structure, refund of input tax credit
\nshall be granted as per the following formula –
\nMaximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC \u00c3\u00c6\u0092\u00c2\u00b7
\nAdjusted Total Turnover} – tax payable on such inverted rated supply of
\ngoods
\nExplanation. For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted
\nTotal turnover” shall have the same meanings as assigned to them in sub-rule (4).
\n90.
\nAcknowledgement.- (1) Where the application relates to a claim for refund from the
\nelectronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available
\nto the applicant through the common portal electronically, clearly indicating the date of filing
\nof the claim for refund and the time period specified in sub-section (7) of section 54 shall<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically, requiring him to file a fresh refund application after rectification of such
\ndeficiencies.
\n(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
\nGoods and Service Tax Rules, the same shall also deemed to have been communicated under
\nthis rule along with the deficiencies communicated under sub-rule (3).
\n(5) Where deficiencies have been communicated in FORM GST RFD-03 under the
\nCentral Goods and Service Tax Rules, the same shall also deemed to have been
\ncommunicated under this rule along with the deficiencies communicated under sub-rule (3).
\n91. Grant of provisional refund.-(1) The provisional refund in accordance with the
\nprovisions of sub-section (6) of section 54 shall be granted subject to the condition that the
\nperson claiming refund has, during any period of five years immediately preceding the tax
\nperiod to which the claim for refund relates, not been prosecuted for any offence under the
\nAct or under an existing law w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOrder sanctioning refund.- (1) Where, upon examination of the application, the
\nproper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
\nto the applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of
\nrefund to which the applicant is entitled, mentioning therein the amount, if any, refunded to
\nhim on a provisional basis under sub-section (6) of section 54, amount adjusted against any
\noutstanding demand under the Act or under any existing law and the balance amount
\nrefundable:
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nProvided that in cases where the amount of refund is completely adjusted against any
\noutstanding demand under the Act or under any existing law, an order giving details of the
\nadjustment shall be issued in Part A of FORM GST RFD-07.
\n(2) Where the proper officer or the Commissioner is of the opinion that the amount of
\nrefund is liable to be withheld under the provisions of su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
\nsub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
\norder in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the
\namount of refund and the same shall be electronically credited to any of the bank accounts of
\nthe applicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
\nsub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make
\nan order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the
\namount of refund to be credited to the Consumer Welfare Fund.
\n93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have
\nbeen communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
\nrule 89 shall be re-credited to <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand such amount of interest shall be electronically credited to any of the bank accounts of the
\napplicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax
\npaid by him on his inward supplies as per notification issued section 55 shall apply for refund
\nin FORM GST RFD-10 once in every quarter, electronically on the common portal, either
\ndirectly or through a Facilitation Centre notified by the Commissioner, along with a statement
\nof the inward supplies of goods or services or both i\u00c3\u00a1\u00c2\u00b9\u00e2\u00e2\u0082\u00ac\u00a1 FORM GSTR-11, prepared on the
\nbasis of the statement of the outward supplies furnished by the corresponding suppliers in
\nFORM GSTR-1.
\n(2)
\nAn acknowledgement for the receipt of the application for refund shall be issued in
\nFORM GST RFD-02.
\n(3) The refund of tax paid by the applicant shall be available if-
\n(4)
\n(a) the inward supplies of goods or services or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nonly when:-
\n(a) the person in charge of the conveyance carrying the export goods duly files an export
\nmanifest or an export report covering the number and the date of shipping bills or bills of
\nexport; and
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(b) the applicant has furnished a valid return in FORM GSTR-3;
\n634 (49)
\n(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
\ntransmitted electronically by the common portal to the system designated by the Customs and
\nthe said system shall electronically transmit to the common portal, a confirmation that the
\ngoods covered by the said invoices have been exported out of India.
\n(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
\nGSTR-3 from the common portal, the system designated by the Custom<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe, and a copy of such intimation shall be transmitted to the common portal.
\n(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or
\nState tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM
\nGST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
\nof sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory
\ntax, as the case may be, shall proceed to refund the amount after passing an order in FORM
\nGST RFD-06.
\n(8) The State Government may pay refund of the integrated tax to the Government of Bhutan
\non the exports to Bhutan for such class of goods as may be notified in this behalf and where
\nsuch refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of
\nthe integrated tax.
\n97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be
\nmade under su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) Any agency or organisation engaged in consumer welfare activities for a period of three
\nyears registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
\nother law for the time being in force, including village or mandal or samiti level co-operatives
\nof consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
\ndefined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
\nIndian Standards to be engaged for a period of five years in viable and useful research
\nactivity which has made, or is likely to make, significant contribution in formulation of
\nstandard mark of the products of mass consumption, the Central Government or the State
\nGovernment may make an application for a grant from the Consumer Welfare Fund:
\nProvided that a consumer may make application for reimbursement of legal expenses
\nincurred by him as a complainant in a consumer dispute, afte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninformation on his part, to refund in lump-sum, the sanctioned grant to the
\nCommittee, and to be subject to prosecution under the Act;
\n(e) to recover any sum due from any applicant in accordance with the provisions
\nof the Act;
\n(f) to require any applicant, or class of applicants to submit a periodical report,
\nindicating proper utilisation of the grant;
\n(g)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nto reject an application placed before it on account of factual inconsistency, or
\ninaccuracy in material particulars;
\n(h) to recommend minimum financial assistance, by way of grant to an applicant,
\nhaving regard to his financial status, and importance and utility of nature of activity
\nunder pursuit, after ensuring that the financial assistance provided shall not be
\nmisutilised;
\n(i) to identify <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentre notified by the Commissioner.
\n(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
\nFORM GST ASMT-02 requiring the registered person to furnish additional information or
\ndocuments in support of his request and the applicant shall file a reply to the notice in FORM
\nGST ASMT-03, and may appear in person before the said officer if he so desires.
\n(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
\ntax on a provisional basis indicating the value or the rate or both on the basis of which the
\nassessment is to be allowed on a provisional basis and the amount for which the bond is to be
\nexecuted and security to be furnished not exceeding twenty five per cent. of the amount
\ncovered under the bond.
\n(4) The registered person shall execute a bond in accordance with the provisions of sub-
\nsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
\nbank guarantee for an amount as determ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished under sub-rule (4) after issue of order under sub-rule (5).
\n(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
\nthat the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM
\nGST ASMT-09 within a period of seven working days from the date of receipt of the
\napplication under sub-rule (6).
\n99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
\nfor scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
\nsection 61 with reference to the information available with him, and in case of any
\ndiscrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
\nhim of such discrepancy and seeking his explanation thereto within such time, not exceeding
\nthirty days from the date of service of the notice or such further period as may be permitted
\nby <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndays to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
\n(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in
\nFORM GST ASMT-16.
\n(4) The person referred to in sub-section (2) of section 64 may file an application for
\nwithdrawal of the summary assessment order in FORM GST ASMT-17.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
\nsection (2) of section 64 shall be issued in FORM GST ASMT-18.
\n101. Audit.-
\n(1) The period of audit to be conducted under sub-section (1) of section 65
\nshall be a financial year or multiples thereof.
\n(2) Where it is decided to undertake the audit of a registered person in accordance with the
\nprovisions of section 65, the proper officer shall issue a notice i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
\nregistered person in accordance with the provisions of sub-section (6) of section 65 in FORM
\nGST ADT-02.
\n102. Special Audit.- (1) Where special audit is required to be conducted in accordance with
\nthe provisions of section 66, the officer referred to in the said section shall issue a direction in
\nFORM GST ADT-03 to the registered person to get his records audited by a chartered
\naccountant or a cost accountant specified in the said direction.
\n(2) On conclusion of special audit, the registered person shall be informed of the findings of
\nspecial audit in FORM GST ADT-04. .
\nChapter – XII
\nAdvance Ruling
\n103. Qualification and appointment of members of the Authority for Advance Ruling.-
\nThe Central Government and the State Government shall appoint officer in the rank of Joint
\nCommissioner as member of the Authority for Advance Ruling.
\n104. Form and manner of application to the Authori<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmade by an applicant on the common portal in FORM GST ARA-2 and shall be
\naccompanied by a fee of ten thousand rupees, to be deposited in the manner specified in
\nsection 49.
\n(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be
\nmade by the concerned officer or the jurisdictional officer referred to in section 100 on the
\ncommon portal in FORM GST ARA-3 and no fee shall be payable by the said officer for
\nfiling the appeal.
\n(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
\nand all relevant documents accompanying such appeal shall be signed, –
\n(a) in the case of the concerned officer or jurisdictional officer, by an officer
\nauthorised in writing by such officer; and
\n(b) in the case of an applicant, in the manner specified in rule 26.
\n107. Certification of copies of the advance rulings pronounced by the Authority. – A
\ncopy of the advance ruling pronounced by t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n01 shall be signed in the manner specified in rule 26.
\nA certified copy of the decision or order appealed against shall be submitted within
\nseven days of filing the appeal under sub-rule (1) and a final acknowledgement,
\nindicating appeal number shall be issued thereafter in FORM GST APL-02 by the
\nAppellate Authority or an officer authorised by him in this behalf:
\nProvided that where the certified copy of the decision or order is submitted
\nwithin seven days from the date of filing the FORM GST APL-01, the date of filing
\nof the appeal shall be the date of issue of provisional acknowledgement and where the
\nsaid copy is submitted after seven days, the date of filing of the appeal shall be the
\ndate of submission of such copy.
\nExplanation. For the provisions of this rule, the appeal shall be treated as filed only
\nwhen the final acknowledgement, indicating the appeal number is issued.
\n109. Application to the Appellate Authority.- (1) An application to the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The appeal and the memorandum of cross objections shall be signed in the manner
\nspecified in rule 26.
\n(4) A certified copy of the decision or order appealed against along with fees as specified in
\nsub-rule (5) shall be submitted to the Registrar within seven days of filing of the appeal under
\nsub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued
\nthereafter in FORM GST APL-02 by the Registrar:
\nProvided that where the certified copy of the decision or order is submitted within
\nseven days from the date of filing the FORM GST APL-05, the date of filing of the appeal
\nshall be the date of issue of provisional acknowledgement and where the said copy is
\nsubmitted after seven days, the date of filing of the appeal shall be the date of submission of
\nsuch copy.
\n634 (56)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Registrar.
\n112. Production of additional evidence before the Appellate Authority or the Appellate
\nTribunal. (1) The appellant shall not be allowed to produce before the Appellate Authority
\nor the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
\nproduced by him during the course of the proceedings before the adjudicating authority or, as
\nthe case may be, the Appellate Authority except in the following circumstances, namely:-
\n(a) where the adjudicating authority or, as the case may be, the Appellate
\nAuthority has refused to admit evidence which ought to have been admitted;
\nor
\n(b) where the appellant was prevented by sufficient cause from producing the
\nevidence which he was called upon to produce by the adjudicating authority
\nor, as the case may be, the Appellate Authority; or
\n(c) where the appellant was prevented by sufficient cause from producing before
\nthe a<\/p>\n