The Telangana Goods and Services Tax Rules, 2017.
01\/2017-State Tax Dated:- 30-6-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA ABSTRACT
\nRevenue (CT-II) Department
\nG.O. Ms. No. 121
\nDate: 30.06.2017.
\nNOTIFICATION No. 01\/2017- State Tax
\nIn exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government hereby makes the following Rules, namely:-
\nDownload Word File:-
\nThe Telangana Goods and Services Tax Rules, 2017.
\n=============
\nDocument 1
\nGOVERNMENT OF TELANGANA ABSTRACT
\nThe Telangana Goods and Services Tax Rules, 2017 \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Notification \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Orders \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Issued.
\nRevenue (CT-II) Department
\nG.O.Ms No.121\tDate: 30.06.2017.
\nRead the following:-
\nThe Telangana Goods and Services Tax Act,2017 (Act.No.23 of 2017).
\nFrom the Commissioner of Commercial Taxes, Telanga<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n AG, Telangana State, Hyderabad. The Law (E) Department = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n extended by the Commissioner in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x under Section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub- rule (3) of Rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said Rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d Section subject to the provisions of the Act and these Rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP- 07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n proval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng days from the date of submission of the application; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n days after the expiry of the period specified in sub-rule (5) of Rule 9. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le (5) of Rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n que Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub- rule (1) and pass an order in FORM GST REG -05. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of business; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act No. 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erned a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , appeals or any other document required to be submitted under the provisions of these Rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (Act No. 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (Act No. 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n usand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n usiness shall be,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nChapter V Input Tax Credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cuments on which the capital goods were received by the taxable person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e purposes of business or for effecting taxable supplies in the following manner, namely,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 shall be calculated by taking values of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 of the last tax period for which the details of such turnover are available, previous to the month during which the said value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 is to be calculated; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax period, on all common capital goods whose useful life remains during the tax period, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Tr\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and shall be the aggregate of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Tm\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 for all such capital goods; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ned in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dress and Goods and Services Tax Identification Number of the supplier; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation, specify- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cial institution, including a non-banking financial company, the period within which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n issue; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n time of receipt of advance,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices Tax Identification Number of the recipient; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f, by whatever name called, whether or not serially numbered but containing the information as mentioned above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of goods for job work, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts, giving reference of the invoice; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s to whom he has supplied goods or services, where required under the provisions of this Chapter; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n luding description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch accounts and documents are maintained digitally. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ils of all – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ctly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he purposes of this rule, it is hereby declared that \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the discrepancy is made available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ture liability towards interest or the taxable person may claim refund of the amount under section 54. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tput tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c3. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pany Secretaries of India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nWhere a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n partly, the amount debited under sub- rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd is on account of deemed exports; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 31; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n levant period; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. = = = = = = = =<\/p>\n
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\nThe P.S. to the Addl. Principal Secretary to Hon\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2ble Chief Minister, Government of Telangana
\nThe P.S. to Principal Secretary to Government (CT & Ex), Revenue Department Sf\/Sc
\n\/\/FORWARDED :: :: BY ORDER\/\/
\nSECTION OFFICER
\n(PTO for Notification)
\nNOTIFICATION No.1 \/2017 \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c State Tax
\nIn exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules, namely:-
\nChapter I PRELIMINARY
\nShort title and Commencement: – (1) These Rules may be called the Telangana Goods and Services Tax Rules, 2017.
\n(2) The Chapters I, II and III of these Rules shall come into force from 22nd day of June, 2017 and the Chapters IV to XVI shall come into force on 1st day of July, 2017.
\n.
\nDefinitions:- In these Rules, unless the context otherwise requires,-
\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093Act\u00e2\u00e2\u0082\u00ac\u009d means the Telangana Goods and Services Tax Act, 2017 (Act <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
\nAny person who applies for registration under sub-rule (1) of Rule 8 may give an option to pay tax under Section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said Section.
\nAny registered person who opts to pay tax under Section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid Section is exercised and shall furnish the statement in FORM GST
\nITC-03 in accordance with the provisions of sub-rul<\/p>\n
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\n(2) The intimation under sub-rule (2) of Rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under Section 10 shall be effective from the date fixed under sub-rule (2) or sub-rule (3) of Rule 10.
\nConditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under Section 10 shall comply with the following conditions, namely:-
\nhe is neither a casual taxable person nor a non-resident taxable person;
\nthe goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where <\/p>\n
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\nValidity of composition levy.- (1)The option exercised by a registered person to pay tax under Section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said Section and under these Rules.
\nThe person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of Section 9 from the day he ceases to satisfy any of the conditions mentioned in Section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
\nThe registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
\nWhere the proper officer has reas<\/p>\n
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\nAny intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under Section 10 in accordance with sub-rule (5) in respect of any place of business in the State, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
\nRate of tax of the composition levy.- The category of registered persons, eligible for composition levy under Section 10 and the provisions of thi<\/p>\n
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\nProvided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
\n(a)\tThe Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
\nThe mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and
\nThe e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
\nOn successful verification of the Permanent Account Number, mobile numbe<\/p>\n
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\nWhere the application submitted under Rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said Rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
\nExplanation.- F<\/p>\n
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\nwithin a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
\nIssue of registration certificate.- (1) Subject to the provisions of sub-section (12) of Section 25, where the application for grant of registration has been approved under Rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
\n(a) two characters for the State code;
\n(b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
\n(c) two characters for the entity code; and
\n(d)one checksum c<\/p>\n
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\nSeparate registration for multiple business verticals within the State – (1) Any person having multiple business verticals within the State, requiring a separate registration for any of its business verticals under sub-section (2) of Section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
\nsuch person has more than one business vertical as defined in clause (18) of Section 2;
\nthe business vertical of a taxable person shall not be granted registration to pay tax under Section 10 if any one of the other business verticals of the same person is paying tax under Section 9;
\nall separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
\nExplanation.- For the purposes of clause (<\/p>\n
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\nThe proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
\nWhere, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-
\n06 has been issued is no longer liable to deduct tax at source under Section 51 or collect tax at source under Section 52, the said officer may cancel the registration issued under sub-rule
\n(2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
\nProvided that the proper officer shall follow the procedure as provided in Rule 22 for the cancellation of registration.
\nGrant of registration to non-<\/p>\n
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\nThe provisions of Rule 9 and Rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this Rule.
\nThe application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
\nGrant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.- (1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the comm<\/p>\n
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\nThe registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
\nEvery person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in Rule 8 or Rule 12:
\nProvided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by t<\/p>\n
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\nDisplay of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
\nAmendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Id<\/p>\n
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\nthe change relating to sub-clause (i) and sub-clause (iii) of clause (a) in the State shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
\nwhere the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;
\nwhere a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:
\nProvided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this Rule, as amended from time to time, shall be <\/p>\n
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\nIf the proper officer fails to take any action,-
\nwithin a period of fifteen working days from the date of submission of the application, or
\nwithin a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
\nApplication for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under Rule 12 or a person to whom a Unique Identity Number has been granted under Rule 17, seeking cancellation of his registration under sub-section (1) of Section 29 shall electronically submit an application in FORM GST REG-16, inc<\/p>\n
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\nissues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
\nviolates the provisions of Section 171 of the Act or the rules made thereunder.
\nCancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
\nThe reply to the show cause notice issued under sub-rule (1) shall be furnished in
\nFORM GST REG\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c18 within the period specified in the said sub-rule.
\nWhere a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG<\/p>\n
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\nProvided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are
\nfurnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
\n(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
\n(b) The proper officer may, for reas<\/p>\n
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\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:
\nProvided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act:
\n(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shal<\/p>\n
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\nreasonable opportunity of being heard, cancel the provisional registration granted under sub- rule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.
\n(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.
\nEvery person registered under any of the exist<\/p>\n
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\nProvided that a registered person registered under the provisions of the Companies Act, 2013 (Act No. 18 of 2013) shall furnish the documents or application verified through digital signature certificate.
\nEach document including the return furnished online shall be signed or verified through electronic verification code-
\nin the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to <\/p>\n
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\nChapter IV Determination of Value of Supply
\nValue of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,-
\nbe the open market value of such supply;
\nif the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply;
\nif the value of supply is not determinable under clause (a) or clause <\/p>\n
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\ndistinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
\nbe the open market value of such supply;
\nif the open market value is not available, be the value of supply of goods or services of like kind and quality;
\nif the value is not determinable under clause (a) or (b), be the value as determined 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 value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person:
\nProvided further that where the recipient is eligible for full input tax credit<\/p>\n
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\nwhere the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
\nValue of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.
\nResidual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of sect<\/p>\n
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\nProvided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
\nProvided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year.
\nat the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be-
\none per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty <\/p>\n
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\nthe gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
\nin case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
\nin all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years:
\nProvided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance.
\nWhere a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purch<\/p>\n
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\nValue of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
\nthe supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
\nthe payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
\nthe supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.
\nExpl<\/p>\n
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\nRate of exchange of currency, other than Indian rupees, for determination of value.-
\nThe rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act.
\nValue of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-
\nTax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the cas<\/p>\n
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\nDocumentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
\nan invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
\nan invoice issued in accordance with the provisions of clause (f) of sub-section
\n(3) of section 31, subject to the payment of tax;
\na debit note issued by a supplier in accordance with the provisions of section 34;
\na bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;
\nan Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
\nInput tax credit shall be availed by a registered pers<\/p>\n
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\nProvided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
\nThe amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished.
\nThe registered person shall be liable to pay interest at the rate notified under sub-section
\n(1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.
\n(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re- availing of any credit, in accordance with the provisions of the A<\/p>\n
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\nthe amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
\nProcedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-
\nthe input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules;
\nthe Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwis<\/p>\n
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\nthe input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
\nthe input tax credit on account of central tax and State tax or Union territory tax shall-
\nin respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively;
\nin respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d);
\nthe Input Service Distributor shall issu<\/p>\n
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\nreduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
\nadded to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted.
\nIf the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a
\nwrong recipient by the Input Service Distributor, the process specified in clause (j) of sub- rule (1) shall apply, mutatis mutandis, for reduction of credit.
\nSubject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (<\/p>\n
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\nthe registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC- 01 to the effect that he is eligible to avail the input tax credit as aforesaid;
\nthe declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\non the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
\non the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18;
\non the day immediately preceding the date fr<\/p>\n
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\nTransfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of 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 the value of assets of the new units as specified in the demerger scheme.
\nThe transferor shall also submit a copy of a certificate issued by a practicing chartered accountan<\/p>\n
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\nthe total input tax involved on inputs and input services in a tax period, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2;
\nthe amount of input tax, out of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T1\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2;
\nthe amount of input tax, out of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T2\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2;
\nthe amount of input tax, out of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T3\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2;
\nthe amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8C1\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and calculated as-
\nC1 = T- (T1+T2+T3);
\nthe amount of input tax credit attributable to inputs <\/p>\n
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\nExplanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
\nthe amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D2\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, and shall be equal to five per cent. of C2; and
\nthe remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies bu<\/p>\n
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\nwhere the aggregate of the amounts calculated finally in respect of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D1\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D2\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 exceeds the aggregate of the amounts determined under sub-rule (1) in respect of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D1\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D2\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or
\nwhere the aggregate of the amounts determined under sub-rule (1) in respect of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D1\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D2\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 exceeds the aggregate of the amounts calculated finally in resp<\/p>\n
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\nthe amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero- rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
\nthe amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8A\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, shall be credited to the electronic credit ledger and the useful life of such 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 covered under this clause, the value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8A\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount \u00e2\u00e2\u0082\u00ac\u00c2\u00a8A\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 shall be<\/p>\n
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\nthe amount of common credit attributable towards exempted supplies, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Te\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2, and calculated as-
\nTe= (E\u00c3\u00c6\u0092\u00c2\u00b7 F) x Tr
\nwhere,
\n\u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 is the aggregate value of exempt supplies, made, during the tax period, and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 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 tax period or the aforesaid information is not available, the value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 shall be calculated by taking values of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 of the last tax period for which the details of such turnover are available, previous to the month during which the said value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F\u00e2\u00e2\u0082\u00ac\u00e2\u0084\u00a2 is to be calculated;
\nExplanation.- For the purposes of this clause, it<\/p>\n
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\nthe corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
\nfor capital goods held in stock, the input tax credit involved in the remaining useful life 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 Input tax credit taken on such capital goods= C
\nInput tax credit attributable to remaining useful life= C multiplied by 5\/60
\nThe amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
\nWhere the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing ma<\/p>\n
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\nConditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
\nThe challan issued by the principal to the job worker shall contain the details specified in rule 55.
\nThe details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.
\nWhere the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be <\/p>\n
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\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as \u00e2\u00e2\u0082\u00ac\u00c5\u0093-\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093\/\u00e2\u00e2\u0082\u00ac\u009d respectively, and any combination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
\nname and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
\nname and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details b<\/p>\n
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\nthe number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
\nthe class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
\nProvided further that where an invoice is required to be issued under clause
\n(f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
\nProvided also that in the case of the export of goods or services, the invoice shall carry an endorsement \u00e2\u00e2\u0082\u00ac\u00c5\u0093SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX\u00e2\u00e2\u0082\u00ac\u009d or \u00e2\u00e2\u0082\u00ac\u00c5\u0093SUPPLY MEANT FOR EXPORT UNDE<\/p>\n
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\nthe invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
\nProvided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
\nManner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
\nthe original copy being marked as ORIGINAL FOR RECIPIENT;
\nthe\tduplicate\tcopy\tbeing\tmarked\tas\tDUPLICATE\tFOR TRANSPORTE<\/p>\n
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\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
\nHarmonised System of Nomenclature Code for goods or services;
\ndescription of goods or services or both;
\nvalue of supply of goods or services or both taking into account discount or abatement, if any; and
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
\nProvided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
\nReceipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-
\nname, address and Goods and Services Tax Identification Number of the supplier;
\na consec<\/p>\n
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\nthe rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
\nthe nature of supply is not determinable, the same shall be treated as inter-State supply.
\nRefund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
\nname, address and Goods and Services Tax Identification Number of the supplier;
\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as \u00e2\u00e2\u0082\u00ac\u00c5\u0093-\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093\/\u00e2\u00e2\u0082\u00ac\u009d respectively, and any combination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
\nnumber and date of receipt voucher issued in accordance with the provisions of rule 50;
\ndescription of goods or service<\/p>\n
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\ndescription of goods or services;
\namount paid;
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\namount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
\nplace of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
\nsignature or digital signature of the supplier or his authorised representative.
\nRevised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
\nthe word \u00e2\u00e2\u0082\u00ac\u00c5\u0093Revised Invoice\u00e2\u00e2\u0082\u00ac\u009d, wherever applicable, indicated prominently;
\nname, address and Goods and Services Tax Identification Number of the supplier;
\nnature of the document;
\na consecutive serial number not exceeding sixteen characters, in one or mul<\/p>\n
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\nProvided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
\nProvided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
\nAny invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093INPUT TAX CREDIT NOT ADMISSIBLE\u00e2\u00e2\u0082\u00ac\u009d.
\nTax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case <\/p>\n
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\nWhere the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
\nWhere the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which t<\/p>\n
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\ntransportation of goods for reasons other than by way of supply, or
\nsuch other supplies as may be notified by the Board,
\nthe consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
\ndate and number of the delivery challan;
\nname, address and Goods and Services Tax Identification Number of the consigner, if registered;
\nname, address and Goods and Services Tax Identification Number or Unique Identity 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 \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
\nplace of supply, in case o<\/p>\n
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\neach consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
\nthe original copy of the invoice shall be sent along with the last consignment.
\nChapter VII Accounts and Records
\nMaintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.
\nEvery registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening bala<\/p>\n
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\nthe complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
\nIf any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
\nEvery registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device.
\nAny entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical n<\/p>\n
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\ndetails of accounts furnished to every principal; and
\ntax paid on receipts or on supply of goods or services effected on behalf of every principal.
\nEvery registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.
\nEvery registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied.
\nEvery registered person executing works contract shall keep separate accounts for works contract showing –
\nthe names and addresses of the persons on whose behalf the works contract is executed;
\ndescription, value and quantity (wherever applicable) of<\/p>\n
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\nAny person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.
\nEvery registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force.
\nGeneration and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time.
\nThe registered person maintaining electronic records shall produce, on demand, the relevant records or documents, d<\/p>\n
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\nThe person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State.
\nEvery person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
\nSubject to the provisions of rule 56,-
\nany person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
\nevery owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods.
\nThe owner or the operator of the godown shall<\/p>\n
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\nintra-State supplies made to unregistered persons for each rate of tax; and
\nState wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
\ndebit and credit notes, if any, issued during the month for invoices issued previously.
\nThe details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1.
\nThe details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand<\/p>\n
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\nThe registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2.
\n(4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
\nThe details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include th<\/p>\n
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\nPart A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
\nEvery registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part<\/p>\n
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\nEvery registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
\nThe return furnished under sub-rule (1) shall include the –
\ninvoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and
\nconsolidated details of outward supplies made.
\nA registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the precedin<\/p>\n
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\nForm and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in the State other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
\nForm and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GST<\/p>\n
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\nForm and manner of submission of statement of supplies through an e- commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52.
\n(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.
\nNotice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under sectio<\/p>\n
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\nThe claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
\n2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return;
\nThe claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.
\nFinal acceptance of input tax credit and communication thereof.- (1) The final acceptance 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 claim 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 as mismatched but is found to be matched after re<\/p>\n
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\nA recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
\nWhere the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
\nExplanation.- For the purposes of this rule, it is hereby declared that –
\nRectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
\nRectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.\n<\/p>\n
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\nExplanation.- For the purposes of this rule, it is hereby declared that \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\nthe claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return.
\nthe claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return.
\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 an<\/p>\n
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\nA supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
\nWhere the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
\nExplanation.- For the purposes of this rule, it is hereby declared that \u00c3\u00a2<\/p>\n
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\nMatching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,
\nState of place of supply; and
\nnet taxable value:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly.
\nProvided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
\nCommunication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared <\/p>\n
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\nAnnual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that a person paying tax under section 10 shall furnish the annual return in
\nFORM GSTR-9A.
\nEvery electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
\nEvery registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified unde<\/p>\n
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\nProvisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
\nis a citizen of India;
\nis a person of sound mind;
\nis not adjudicated as insolvent;
\nhas not been convicted by a competent court; and satisfies any of the following conditions, namely:-
\nthat he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a<\/p>\n
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\nOn receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
\nThe enrolment made under sub-rule (2) shall be valid until it is cancelled:
\nProvided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
\nProvided further that no person to whom the provisions of clause (b) of sub-section
\n(1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from<\/p>\n
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\nProvided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
\nA goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
\nfurnish the details of outward and inward supplies;
\nfurnish monthly, quarterly, annual or final return;
\nmake deposit for credit into the electronic cash ledger;
\nfile a claim for refund; and
\nfile an application for amendme<\/p>\n
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\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or electronically verify using his credentials.
\nA goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State for the purposes specified in sub-rule (8).
\nConditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
\n(2) A goods and services tax practitioner attending on behalf of a registered or an un- registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
\nChapter IX Payment of Tax
\nElectronic Liability Register.- (1) The electronic liability regi<\/p>\n
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\nThe amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
\nAny amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.
\nThe amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice o<\/p>\n
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\nSave as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance.
\nA registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
\nElectronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any oth<\/p>\n
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\nProper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;
\nProper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit:
\nProvided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
\nAny payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary ide<\/p>\n
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\nAny amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87.
\nWhere a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
\nIf the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST P<\/p>\n
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\nChapter X Refund
\nApplication for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
\nProvided further that in respect of supplies to a Special Economic Zone unit or a Special Econom<\/p>\n
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\nthe reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub- section (6) of section 107 and sub-section (8) of section 112 claimed as refund;
\na statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
\na statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
\na statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zo<\/p>\n
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\na statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;
\nthe reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment;
\na statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
\na statement showing the details of the amount of claim on account of excess payment of tax;
\na declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case wher<\/p>\n
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\nwhere the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer.
\nWhere the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed.
\nIn the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC \u00c3\u00c6\u0092\u00c2\u00b7Adjusted Total Turnover
\nWhere,-
\n“Refund amount” means the maximum refund that is admissible;
\n“Net ITC” means input tax credit availed on inputs and input services during the relevant period;
\n“Turnover of zero-rated supply o<\/p>\n
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\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093Relevant period\u00e2\u00e2\u0082\u00ac\u009d 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 shall 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 Adjusted Total Turnover} – tax payable on such inverted rated supply of goods
\nExplanation.- For the purposes of this sub rule, the expressions \u00e2\u00e2\u0082\u00ac\u00c5\u0093Net ITC\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093Adjusted Total turnover\u00e2\u00e2\u0082\u00ac\u009d shall have the same meanings as assigned to them in sub-rule (4).
\nAcknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
\nThe ap<\/p>\n
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\nGrant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
\n(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule
\n(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basi<\/p>\n
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\nWhere the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
\nWhere the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole o<\/p>\n