The Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cB\u201d Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(Revenue Branch)
\nF.NO. FIN\/REV-3\/GST\/1\/08 (Pt-1) “B”
\nDated Kohima, the 30th June, 2017
\nNotification
\nIn exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n(i) In the Nagaland Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
\n=============
\nDocument 1GOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(Revenue Branch)
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nDated Kohima, the 30th <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n goods of like kind and quality by the recipient to his customer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s or services or both cannot be determined under rules 27 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n money changing, shall be deemed to be- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n buying and selling of second = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ure agent to the recipient of service; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntegrated tax or, as the case may be, central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an Input Service Distributor invoice or Input Service Distributor credit note or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the output tax liability, as mentioned in sub-rule (2), is paid. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er VIII of these rules; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n qual to the aggregate of the amount of input tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the process specified in clause (j) of sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the case of a claim under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e transferee: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e denoted as \u2018T3'; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the common credit shall be the eligible input tax credit attributed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u02dcD\u00e2\u201a\u0081' and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or part thereof and the amount \u2018A\u2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he amount of any duty or tax levied = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecified in sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pal to the job worker on the day when the said inputs or capital goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ure of the supplier or his authorised representative: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respectively, and any combination = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistered person who has been granted registration with effect from a date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mpany = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nvoice.-(1)For the purposes of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nocked down or completely = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ring any tax period. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n horisation received by him from each principal to receive or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n veries, inward supply and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion 35, if not already registered under the Act, shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nically = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8) The details of inward supplies of goods or services or both furnished in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch manner = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to his opting for payment of tax under section 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eferred to as deductor) shall furnish a return in FORM GSTR-7 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e or debit note date; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection on account of continuation of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds and Services Tax Identification Number of the supplier; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -1 through the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for reduction in output tax liability in the details of outward supplies shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n epancy is made available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n irectly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n om any Indian University = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ualified under section 48 to function as a goods and services tax practitioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by the said practitioner shall be made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person shall be debited by- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n FORM GST PMT-04. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and enter the details of the amount to be deposited by him towards = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n common portaland the same shall be submitted to the bank from where the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n planation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icer of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e by the recipient to the supplier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n c) or clause (d) or clause (f) of sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices” means the value of zero-rated supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ication, scrutinize the application for its completeness and where the application = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd due to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ORM GST RFD-06, sanctioning = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the proper officer shall make an order along witha = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f integrated tax paid on goods exported out of India.-(1) The shipping = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ral tax, State tax or Union territory tax, as the case may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ars registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and to be subject to prosecution under the Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d may appear in person before the said officer if he so desires. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red person is selected = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST ASMT-18. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hapter \u2013 XII = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 26. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on (2) of section 107 shall be made in FORM GST APL-03, along with the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of appeal shall be one thousand rupees for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n made the order appealed against without giving sufficient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed representative, other than those referred to in clause (b) or clause (c) of sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of a claim under sub-section (5) of section 140, furnish the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ix tax periods from the appointed date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n son having sent goods on approval = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax on supply of goods or services or the benefit of input tax credit to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ly of goods or services or the benefit of input tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 005), shall apply mutatis mutandis to the disclosure of any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es that a registered person has not passed on the benefit of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder rule = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cB\u201d Dated:- 30-6-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGSTGOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO. FIN\/REV-3\/GST\/1\/08 (Pt-1) “B” Dated Kohima, the 30th June, 2017 Notification In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 … Continue reading “The Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6770","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6770","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6770"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6770\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nconsideration not in money, if such amount is known at the time of supply;
\n(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
\nof supply of goods or services or both of like kind and quality;
\n(d)if the value is not determinable under clause (a) or clause (b) or clause (c), be the
\nsum total of consideration in money and such further amount in money that is
\nequivalent to consideration not in money as determined by the application of rule 30
\nor rule 31 in that order.
\nIllustration:
\n(1) Where a new phone is supplied for twenty thousand rupees along with the exchange
\nof an old phone and if the price of the new phone without exchange is twenty four
\nthousand rupees, the open market value of the new phone is twenty four thousand
\nrupees.
\n1
\n(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
\nprinter that is manufactured by the recipient and the value of the printer known at the
\ntime of supply is four thousand rupees but t<\/p>\n
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\nnot being a related person:
\nProvided further that where the recipient is eligible for full input tax credit, the value
\ndeclared in the invoice shall be deemed to be the open market value of the goods or services.
\n29. Value of supply of goods made or received through an agent.-The value of supply of
\ngoods between the principal and his agent shall-
\n(a) be the open market value of the goods being supplied, or at the option of the supplier, be
\nninety percent. of the price charged for the supply of goods of like kind and quality by the
\nrecipient to his customer not being a related person, where the goods are intended for further
\nsupply by the said recipient.
\nIllustration: A principal supplies groundnut to his agent and the agent is supplying
\ngroundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
\nper quintal on the day of the supply. Another independent supplier is supplying groundnuts of
\nl<\/p>\n
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\nto 30, the same shall be determined using reasonable means consistent with the principles and
\nthe general provisions of section 15 and the provisions of this Chapter:
\nProvided that in the case of supply of services, the supplier may opt for this rule,
\nignoring rule 30.
\n32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything
\ncontained in the provisions of this Chapter, the value in respect of supplies specified below
\nshall, at the option of the supplier, be determined in the manner provided hereinafter.
\n(2) The value of supply of services in relation to the purchase or sale of foreign currency,
\nincluding money changing, shall be determined by the supplier of services in the following
\nmanner, namely:-
\n(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
\nequal to the difference in the buying rate or the selling rate, as the case may be, and
\nthe Reserve Bank of India refere<\/p>\n
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\n(i) one per cent. of the gross amount of currency exchanged for an amount up
\nto one lakh rupees, subject to a minimum amount of two hundred and fifty
\nrupees;
\n(ii) one thousand rupees and half of a per cent. of the gross amount of currency
\nexchanged for an amount exceeding one lakh rupees and up to ten lakh
\nrupees; and
\n3
\n(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
\ngross amount of currency exchanged for an amount exceeding ten lakh
\nrupees, subject to a maximum amount of sixty thousand rupees.
\n(3) The value of the supply of services in relation to booking of tickets for travel by air
\nprovided by an air travel agent shall be deemed to be an amount calculated at the rate of five
\npercent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of
\nthe basic fare in the case of international bookings of passage for travel by air.
\nExplanation. For the purposes of this sub-rule, the expressio<\/p>\n
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\nhand goods i.e., used goods as such or after such minor processing which does not change the
\nnature of the goods and where no input tax credit has been availed on the purchase of such
\ngoods, the value of supply shall be the difference between the selling price and the purchase
\nprice and where the value of such supply is negative, it shall be ignored:
\nProvided that the purchase value of goods repossessed from a defaulting borrower, who
\nis not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
\npurchase price of such goods by the defaulting borrower reduced by five percentage points
\nfor every quarter or part thereof, between the date of purchase and the date of disposal by the
\nperson making such repossession.
\n(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
\nwhich is redeemable against a supply of goods or services or both shall be equal to the money
\nvalue of the goods or services or bo<\/p>\n
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\nand
\n(iii) the supplies procured by the pure agent from the third party as a pure agent of the
\nrecipient of supply are in addition to the services he supplies on his own account.
\nExplanation.- For the purposes of this rule, the expression \u201cpure agent\u201d means a person who-
\n(a) enters into a contractual agreement with the recipient of supply to act as his pure
\nagent to incur expenditure or costs in the course of supply of goods or services or
\nboth;
\n(b) neither intends to hold nor holds any title to the goods or services or both so
\nprocured or supplied as pure agent of the recipient of supply;
\n(c) does not use for his own interest such goods or services so procured; and
\n(d) receives only the actual amount incurred to procure such goods or services in
\naddition to the amount received for supply he provides on his own account.
\nIllustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
\nincorporation of Compan<\/p>\n
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\ntax, State tax, Union territory tax, the tax amount shall be determined in the following
\nmanner, namely,-
\nTax amount
\n(Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
\nCGST, SGST or UTGST) \u00c3\u00b7 (100+ sum of tax rates, as applicable, in %)
\nExplanation.- For the purposes of the provisions of this Chapter, the expressions-
\n5
\n36.
\n(a) \u201copen market value\u201d of a supply of goods or services or both means the full value in
\nmoney, excluding the integrated tax, central tax, State tax, Union territory tax and the
\ncess payable by a person in a transaction, where the supplier and the recipient of the
\nsupply are not relatedand the price is the sole consideration, to obtain such supply at the
\nsame time when the supply being valued is made;
\n(b) “supply of goods or services or both of like kind and quality\u201d means any other
\nsupply of goods or services or both made under similar circumstances that, in respect of
\nthe char<\/p>\n
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\nany document issued by an Input Service Distributor in accordance with the
\nprovisions of sub-rule (1) of rule 54.
\nInput tax credit shall be availed by a registered person only if all the applicable
\nparticulars as specified in Chapter VI are contained in the said document, and the
\nrelevant information, as contained in the said document, is furnished in
\nFORMGSTR-2 bysuch person.
\nNo input tax credit shall be availed by a registered person in respect of any tax
\nthat has been paid in pursuance of any order where any demand has been
\nconfirmed on account of any fraud, willful misstatement or suppression of facts.
\n37. Reversal of input tax credit in the case of non-payment of consideration.-(1)A
\nregistered person, who has availed of input tax credit on any inward supply of goods or
\nservices or both, but fails to pay to the supplier thereof, the value of such supply along with
\nthe tax payable thereon, within the ti<\/p>\n
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\n(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
\navailing of any credit, in accordance with the provisions of the Act or the provisions of this
\nChapter,that had been reversed earlier.
\n38. Claim of credit by a banking company or a financial institution.-A banking company
\nor a financial institution, including a non-banking financial company, engaged in the supply
\nof services by way of accepting deposits or extending loans or advances that chooses not to
\ncomply with the provisions of sub-section (2) of section 17, in accordance with the option
\npermitted under sub-section (4) of thatsection, shall follow the following procedure, namely,-
\n(a) the said company or institution shall not avail the credit of,-
\n(i) the tax paid on inputs and input services that are used for non-business
\npurposes; and
\n(ii)the credit attributable to the supplies specified in sub-section (5) of section <\/p>\n
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\nthe Input Service Distributor shall, in accordance with the provisions of clause
\n(d), separately distribute the amount of ineligible input tax credit (ineligible
\nunder the provisions of sub-section (5) of section 17 or otherwise) and the
\namount of eligible input tax credit;
\n7
\n(c)
\n(d)
\nthe input tax credit on account of central tax, state tax, union territory tax and
\nintegrated tax shall be distributed separately in accordance with the provisions
\nof clause (d);
\nthe input tax credit that is required to be distributed in accordance with the
\nprovisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
\nrecipients \u2018R1', whether registered or not, from amongst the total of all the
\nrecipients to whom input tax credit is attributable, including the recipient(s)
\nwho are engaged in making exempt supply, or are otherwise not registered for
\nany reason, shall be the amount, “C1”, to be calculated by applying the
\nfollowing formula –
\nC\u00e2\u201a\u0081 = (t\u00e2\u201a\u0081<\/p>\n
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\ncredit of central tax and State tax or Union territory tax that qualifies for
\ndistribution to such recipient in accordance with clause (d);
\n(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
\nprescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
\nonly for distribution of input tax credit;
\n(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
\nprescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
\nalready distributed gets reduced for any reason;
\n(i) any additional amount of input tax credit on account of issuance of a debit note to an
\nInput Service Distributor by the supplier shall be distributed in the manner and subject
\nto the conditions specified in clauses (a) to (f) and the amount attributable to any
\n8
\nrecipient shall be calculated in the manner provided in clause (d) and such credit shall
\nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrule (1) shall apply, mutatis mutandis, for reduction of credit.
\n(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
\nService Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service
\nDistributor invoice to the recipient entitled to such credit and include the Input Service
\nDistributor credit note and the Input Service Distributor invoice in the return in FORM
\nGSTR-6 for the month in which such credit note and invoice was issued.
\n40.
\nManner of claiming credit in special circumstances.-(1) The input tax credit
\nclaimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
\nin stock or inputs contained in semi-finished or finished goods held in stock, or the credit
\nclaimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
\nsub-section, shall be subject to the following conditions, namely,-
\n(a) the input tax cred<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclause (a) of sub-section (1) of section 18;
\n(ii)
\non the day immediately preceding the date of the grant of registration,
\nin the case of a claim under clause (b) of sub-section (1) of section 18;
\n(iii) on the day immediately preceding the date from which he becomes
\nliable to pay tax under section 9, in the case of a claim under clause (c) of sub-
\nsection (1) of section 18;
\n(iv) on the day immediately preceding the date from which the supplies
\nmade by the registered person becomes taxable, in the case of a claim under
\nclause (d) of sub-section (1) of section 18;
\n(d) the details furnished in the declarationunder clause (b) shall be duly certified by a
\npracticing chartered accountantor a cost accountant if the aggregate value of the claim
\non account of central tax, State tax, Union territory tax and integrated tax exceeds two
\nlakh rupees;
\n(e) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d)
\nof sub-section (1) of section 18 s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
\nthe value of assets of the new units as specified in the demerger scheme.
\n(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
\naccountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,
\nlease or transfer of business has been done with a specific provision for the transfer of
\nliabilities.
\n(3) The transferee shall, on the common portal, accept the details so furnished by the
\ntransferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02
\nshall be credited to his electronic credit ledger.
\n(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
\nin his books of account.
\n10
\n10
\n42. Manner of determination of input tax credit in respect of inputs or input services
\nand reversal thereof.-(1) The input tax credit in respect of inputs or input services, wh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(e) the amount ofinput tax credit credited to the electronic credit ledger of registered
\nperson, be denoted as 'C\u00e2\u201a\u0081' and calculated as-
\nC\u00e2\u201a\u0081 = T- (T\u00e2\u201a\u0081+T2+T3);
\n(f) the amount of input tax credit attributable to inputs and input services intended to
\nbe used exclusively for effecting supplies other than exempted but including zero
\nrated supplies, be denoted as 'T4';
\n(g) \u2018T\u00e2\u201a\u0081', \u2018T\u00e2\u201a\u201a', \u2018T3' and \u2018T4' shall be determined and declared by the registered person
\nat the invoice level in FORM GSTR-2;
\n(h) input tax credit left after attribution of input tax credit under clause (g) shall be
\ncalled common credit, be denoted as 'C2' and calculated as-
\nC2=C\u00e2\u201a\u0081- T4;
\n(i) the amount of input tax credit attributable towards exempt supplies, be denoted as
\n'D\u00e2\u201a\u0081' and calculated as-
\nwhere,
\nD\u00e2\u201a\u0081= (E\u00c3\u00b7F) \u00c3\u2014 C\u00e2\u201a\u201a
\n'E' is the aggregate value of exempt supplies during the tax period, and
\n'F' is the total turnover in the S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto the purposes of business and for effecting supplies other than exempted supplies
\nbut including zero rated supplies and shallbe denoted as 'C3', where,-
\nC3=C\u00e2\u201a\u201a- (D1+D2);
\n(1) the amount \u2018C3' shall be computed separately for input tax credit of central tax,
\nState tax, Union territory tax and integrated tax;
\n(m) the amount equal to aggregate of \u2018D\u00e2\u201a\u0081' and 'D2' shall be added to the output tax
\nliability of the registered person:
\nProvided that where the amount of input taxrelating to inputs or input services used
\npartly for the purposes other than business and partly for effecting exempt supplies
\nhas been identified and segregated at the invoice level by the registered person, the
\nsame shall be included in \u2018T\u00e2\u201a\u0081' and \u2018T2' respectively, and theremaining amountofcredit
\non such inputs or input services shall be included in 'T4'.
\n(2)The input tax credit determined under sub-rule (1) sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n'D2' exceeds the aggregate of the amounts calculated finally in respect of \u2018D\u00e2\u201a\u0081' and 'D2', such
\nexcess amount shall be claimed as credit by the registered person in his return for a month not
\nlater than the month of September following the end of the financial year to which such credit
\nrelates.
\n43. Manner of determination of input tax credit in respect of capital goods and reversal
\nthereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the
\n12
\ninput tax credit in respect of capital goods, which attract the provisions of sub-sections (1)
\nand (2) of section 17, being partly used for the purposes of business and partly for other
\npurposes, or partly used for effecting taxable supplies including zero rated supplies and partly
\nfor effecting exempt supplies, shall be attributed to the purposes of business or for effecting
\ntaxable supplies in the following manner, namely,-
\n(a) the amount of input tax in respect of capital goods used <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be credited to the electronic credit ledger;
\nExplanation.- An item of capital goods declared under clause (a) on its receipt shall not
\nattract the provisions of sub-section (4) of section 18, if it is subsequently covered
\nunder this clause.
\n(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
\nclause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
\nfor a tax period:
\nProvided that where any capital goods earlier covered under clause (b) is subsequently
\ncovered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate
\nof five percentage points for every quarter or part thereof shall be added to the
\naggregate value 'T';
\n(e) the amount of input tax credit attributable to a tax period on common capital goods
\nduring their useful life, be denoted as 'Tm' and calculated as-
\nTm= Tc\u00c3\u00b760
\n(f) the amount of input tax credit, at the beginning of a tax p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
\nList II of the said Schedule;
\n(h) the amount T\u00c3\u00aa along with the applicable interest shall, during every tax period of the
\nuseful life of the concerned capital goods, be added to the output tax liability of the person
\nmaking such claim of credit.
\n(2) The amount T\u00c3\u00aa shall be computed separately for central tax, State tax, Union territory tax
\nand integrated tax.
\n44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax
\ncredit relating toinputs held in stock, inputs contained in semi-finished and finished goods
\nheld in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of
\nsection 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
\n(a) for inputs held in stock and inputs contained in semi-finished and finished goods held
\nin stock, the input tax credit shall be calcul<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) of section 18 or, as the case may be, sub-section (5) of section 29.
\n(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the
\nregistered person and the details of the amount shall be furnished in FORM GST ITC-03,
\n14
\nwhere such amount relates to any event specified in sub-section (4) of section 18 and in
\nFORM GSTR-10, where such amount relates to the cancellation of registration.
\n(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
\npracticing chartered accountantor cost accountant.
\n(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
\ncapital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
\nand the amount shall be determined separately for input tax credit of IGST and CGST:
\nProvided that where the amount so determined is more than the tax determined on the
\ntransaction value of the capital goods, the amount d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwere sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall
\nbe liable to pay the tax along with applicable interest.
\nExplanation.- For the purposes of this Chapter,-
\n(1) the expressions “capital goods\u201d shall include \u201cplant and machinery” as defined in
\nthe Explanation to section 17;
\n(2) for determining the value of an exempt supplyas referred to in sub-section (3) of
\nsection 17-
\n(a) the value of land and building shall be taken as the same as adopted for the
\npurpose of paying stamp duty; and
\n(b) the value of security shall be taken as one per cent. of the sale value of such
\nsecurity.
\nChapter VI
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n15
\n46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
\nthe registered person containing the following particulars, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\nname, address and Goods and Services Tax Identification<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that where at the time of receipt of advance,-
\n(i)
\nthe rate of tax is not determinable, the tax shall be paid at the rate of
\neighteen per cent.;
\n(ii) the nature of supply is not determinable, the same shall be treated as inter-
\nState supply.
\n51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section
\n31 shall contain the following particulars, namely:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-hyphen
\nor dash and slash symbolised as \u201c-\u201d and \u201c\/\u201drespectively, and any combination
\nthereof, unique for a financial year;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\nnumber and date of receipt voucher issued in acc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient;
\n(c)
\n(d)
\n(e)
\ndescription of goods or services;
\n(f)
\namount paid;
\n(g)
\n(h)
\n(j)
\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,
\nState 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
\nin the course of inter-State trade or commerce; and
\nsignature or digital signature of the supplier or his authorised representative.
\n53. Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in
\nsection 31 and credit or debit notes referred to in section 34 shall contain the following
\nparticulars, namely:-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\nthe word “Revised Invoice”, wherever applicable, indicated prominently;
\nname, address and Goods <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nearlier than the date of issuance of certificate of registration to him, may issue revised tax
\ninvoices in respect of taxable supplies effected during the period starting from the effective
\ndate of registration till the date of the issuance of the certificate of registration:
\nProvided that the registered person may issue a consolidated revised tax invoice in
\nrespect of all taxable supplies made to a recipient who is not registered under the Act during
\nsuch period:
\nProvided further that in the case of inter-State supplies, where the value of a supply
\ndoes not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be
\nissued separately in respect of all the recipients located in a State, who are not registered
\nunder the Act.
\n(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with
\nthe provisions of section 74 or section 129 or section 130 shall prominently conta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor a financial institution, including a non-banking financial company, a tax invoice shall
\n\u00e0\u00bd\u201e\u00e0\u00bc\u2039
\n21
\ninclude any document in lieu thereof, by whatever name called, whether or not serially
\nnumbered but containing the information as mentioned above.
\n(2) Where the supplier of taxable service is an insurer or a banking company or a
\nfinancial institution, including a non-banking financial company, the said supplier shall issue
\na tax invoice or any other document in lieu thereof, by whatever name called, whether issued
\nor made available, physically or electronically whether or not serially numbered, and whether
\nor not containing the address of the recipient of taxable service but containing other
\ninformation as mentioned under rule 46.
\n(3) Where the supplier of taxable service is a goods transport agency supplying services
\nin relation to transportation of goods by road in a goods carriage, the said supplier shall issue
\na tax invoice or any other document in lieu thereof, by wha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\n(b)
\n(c)
\n(d)
\nsupply of liquid gas where the quantity at the time of removal from the place
\nof business of the supplier is not known,
\ntransportation of goods for job work,
\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
\ncharacters, in one or multiple series, in lieu of invoice at the time of removal of goods for
\ntransportation, containing the following details, namely:-
\n(i) date and number of the delivery challan;
\n(ii)
\nname, address and Goods and Services Tax Identification Number of the
\nconsigner, if registered;
\n(iii)
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number of the consignee, if registered;
\n(iv)
\n(v)
\n(vi)
\nHarmonised System of Nomenclature code and description of goods;
\nquantity (provisional, where the exact quantity being supplied is not known);
\ntaxab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nknocked down condition –
\n(a)
\n(b)
\n(c)
\n(d)
\nthe supplier shall issue the complete invoice before dispatch of the first
\nconsignment;
\nthe supplier shall issue a delivery challan for each of the subsequent
\nconsignments, giving reference of the invoice;
\neach consignment shall be accompanied by copies of the corresponding
\ndelivery 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
\nAccounts and Records
\n56. Maintenance of accounts by registered persons.-(1)Every registered person shall keep
\nand maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true
\nand correct account of the goods or services imported or exported or of supplies attracting
\npayment of tax on reverse charge along with the relevant documents, including invoices, bills
\nof supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchersand
\nrefund vo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Every registered person shall keep the particulars of –
\n(a) names and complete addresses of suppliers from whom he has received the goods or
\nservices chargeable to tax under the Act;
\n(b) names and complete addresses of the persons to whom he has supplied goods or
\nservices, where required under the provisions of this Chapter;
\n(c) the complete address of the premises where goods are stored by him, including goods
\nstored during transit along with the particulars of the stock stored therein.
\n(6)If any taxable goods are found to be stored at any place(s) other than those declared under
\nsub-rule (5) without the cover of any valid documents, the proper officer shall determine the
\namount of tax payable on such goods as if such goods have been supplied by the registered
\nperson.
\n(7) Every registered person shall keep the books of account at the principal place of business
\nand books of account relating to additional place of business mentioned in his certificate of
\nregist<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply goods or services on behalf of such principal separately;
\n24
\n(b) particulars including description, value and quantity (wherever applicable) of goods or
\nservices received on behalf of every principal;
\n(c) particulars including description, value and quantity (wherever applicable) of goods or
\nservices supplied on behalf of every principal;
\n(d) details of accounts furnished to every principal; and
\n(e) tax paid on receipts or on supply of goods or services effected on behalf of every
\nprincipal.
\n(12) Every registered person manufacturing goods shall maintain monthly production
\naccounts, showing quantitative details of raw materials or services used in the manufacture
\nand quantitative details of the goods so manufactured including the waste and by products
\nthereof.
\n(13) Every registered person supplying services shall maintain the accounts showing
\nquantitative details of goods used in the provision of services, details of i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noutward supply shall be preserved for the period as provided in section 36 and shall, where
\nsuch accounts and documents are maintained manually, be kept at every related place of
\nbusiness mentioned in the certificate of registration and shall be accessible at every related
\nplace of business where such accounts and documents are maintained digitally.
\n(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
\nforwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
\nperson shall maintain true and correct records in respect of such goods handled by him on
\nbehalf of such registered person and shall produce the details thereof as and when required by
\nthe proper officer.
\n25
\n(18) Every registered person shall, on demand, produce the books of accounts which he is
\nrequired to maintain under any law for the time being in force.
\n57. Generation and maintenance of electronic records.-(1) Proper electronic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubmit the details regarding his business electronically on the common portal in FORM GST
\nENR-01, either directly or through a Facilitation Centre notified by the Commissioner and,
\nupon validation of the details furnished, a unique enrolment number shall be generated and
\ncommunicated to the said person.
\n(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
\nshall be deemed to be enrolled in the State or Union territory.
\n(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
\nfurnished in FORM GST ENR-01 electronically on the common portal either directly or
\nthrough a Facilitation Centre notified by the Commissioner.
\n(4) Subject to the provisions of rule 56,-
\n(a)any person engaged in the business of transporting goods shall maintain records of
\ngoods transported, delivered and goods stored in transit by him alongwith the Goods
\nand Services Tax Identification <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The details of outward supplies of goods or services or both furnished in FORM
\nGSTR-1 shall includethe-
\n(3)
\n(a) invoice wise details of all –
\n(i) inter-State and intra-State suppliesmade to the registered persons; and
\n(ii) inter-State supplies with invoice value more than two and a half
\nlakhrupees made to the unregistered persons;
\n(b) consolidated details of all –
\n(i) intra-State supplies made to unregistered persons for each rate of tax; and
\n(ii) State wise inter-State supplies with invoice value upto two and a half lakh
\nrupees made to unregistered persons for each rate of tax;
\n(c) debit and credit notes, if any, issued during the month for invoices issued
\npreviously.
\nThe details of outward supplies furnished by the supplier shall be made available
\nelectronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
\n2A, in FORM GSTR-4A andin FORM GSTR-6A through the common portal after the due
\ndate of filing of FORM GSTR-1.
\n(4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthrough the common portal, either directly or from a Facilitation Centre notified by the
\nCommissioner, after including therein details of such other inward supplies, if any, required
\nto be furnished under sub-section (2) of section 38.
\n(2) Every registered person shall furnish the details, if any, required under sub-section (5)
\nof section 38 electronically in FORM GSTR-2.
\n(3) The registered person shall specify the inward supplies in respect of which he is not
\neligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
\ncan be determined at the invoice level.
\n(4) The registered person shall declare the quantum of ineligible input tax credit on
\ninward supplies which is relatable to non-taxable supplies or for purposes other than business
\nand cannot be determined at the invoice level in FORM GSTR-2.
\n(4A) The details of invoices furnished by an non-resident taxable person in his return in
\nFORM GSTR-5 under rule 63 shall be made available to the r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTR-2 shall includethe-
\n(a) invoice wise details of all inter-State and intra-State supplies received from
\nregistered persons or unregistered persons;
\n(b) import of goods and services made; and
\n(c) debit and credit notes, if any, received from supplier.
\n28
\n61. Form and manner of submission of monthly return.-(1) Every registered person
\nother than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
\n2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
\nunder section 10 or section 51 or, as the case may be, under section 52 shall furnish a return
\nspecified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the
\ncommon portal either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
\nof information furnished thr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand subject to such conditions as may be notified by the Commissioner.
\n62.
\nForm and manner of submission of quarterly return by the composition
\nsupplier.-(1) Every registered person paying tax under section 10 shall, on the basis of
\ndetails contained in FORM GSTR-4A, and where required, after adding, correcting or
\ndeleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the
\ncommon portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) Every registered person furnishing the return under sub-rule (1) shall discharge his
\nliability towards tax, interest, penalty, fees or any other amount payable under the Act or the
\nprovisions of this Chapter by debiting the electronic cash ledger.
\n(3) The return furnished under sub-rule (1) shall include the-
\n(a) invoice wise inter-State and intra-State inward supplies received from registered
\nand un-registered persons; and
\n(b) consolidated details of outward supplies made.
\n(4)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September
\nof the succeeding financial year or furnishing of annual return of the preceding financial year,
\nwhichever is earlier.
\n63. Form and manner of submission of return by non-resident taxable person.-Every
\nregistered non-resident taxable person shall furnish a return in FORM GSTR-5
\nelectronically through the common portal, either directly or through a Facilitation Centre
\nnotified by the Commissioner, including therein the details of outward supplies and inward
\nsupplies and shall pay the tax, interest, penalty, fees or any other amount payable under the
\nAct or the provisions of this Chapter within twenty days after the end of a tax period or
\nwithin seven days after the last day of the validity period of registration, whichever is earlier.
\n64. Form and manner of submission of return by persons providing online information
\nand database access or retrieval<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically through the common portal either directly or from a Facilitation Centre notified
\nby the Commissioner.
\n(2) The details furnished by the deductor under sub-rule (1) shall be made available
\nelectronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
\n4A on the common portal after the due date of filing of FORM GSTR-7.
\n(3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor
\nelectronically on the basis of the return furnished under sub-rule (1) through the common
\nportal in FORM GSTR-7A.
\n30
\n67.
\nForm and manner of submission of statement of supplies through an e-commerce
\noperator.-(1) Every electronic commerce operator required to collect tax at source under
\nsection 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal,
\neither directly or from a Facilitation Centre notified by the Commissioner, containing details
\nof supplies effected <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that where the time limit for furnishing FORM GSTR-1 specified under
\nsection 37and FORM GSTR-2 specified under section 38 has been extended, the date of
\nmatching relating to claim of input tax credit shall also be extended accordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council, by
\norder, extend the date of matching relating to claim of input tax credit to such date as may be
\nspecified therein.
\nExplanation. For the purpose of this rule, it is hereby declared that –
\n(i) The 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
\namendment shall be treated as matched if the corresponding supplier has furnished a
\nvalid return;
\n(ii)The claim of input tax credit shall be considered as matched where the amount of input
\ntax credit claimed is equal to or less than the output tax paid on such tax invoice or debit
\nnote by the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch discrepancy, shall be made available to the recipient making such claim electronically in
\nFORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the
\ncommon portal on or before the last date of the month in which the matching has been carried
\nout.
\n(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(3)
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of inward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
\nthe extent of discrepancy shall be added to the output tax liability of the recipient in his return
\nto be furnished in FORM GSTR-3 for the month succeeding th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n32
\n32
\n(b)
\nGoods and Services Tax Identification Number of the recipient;
\n(c)
\ncredit note number;
\n(d)
\ncredit note date; and
\n(e)
\ntax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37and
\nFORM GSTR-2 under section 38 has been extended, the date of matching of claim of
\nreduction in the output tax liability shall be extended accordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council, by
\norder, extend the date of matching relating to claim of reduction in output tax liability to such
\ndate as may be specified therein.
\nExplanation.- For the purpose of this rule, it is hereby declared that –
\n(i) The claim of reduction inoutput tax liability due to issuanceof credit notes in FORM
\nGSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2
\nwithout amendment shall be treated as matched if the said recipient has furnished a
\nvalid return.
\n(ii) The claim of re<\/p>\n
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\n75.
\nCommunication and rectification of discrepancy in reduction in output tax
\nliability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in
\noutput tax liability, specified in sub-section (3) of section 43, and the details of output tax
\nliability to be added under sub-section (5) of the said section on account of continuation of
\nsuch discrepancy, shall be made available to the registered person making such claim
\nelectronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2
\nthrough the common portal on or before the last date of the month in which the matching has
\nbeen carried out.
\n(2)
\nA supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n33
\n(3)
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectification<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommunicated to the registered person in FORM GST MIS-1 electronically through the
\ncommon portal.
\n77.
\nRefund of interest paid on reclaim of reversals.-The interest to be refunded under
\nsub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the
\nregistered person in his return in FORM GSTR-3 and shall be credited to his electronic cash
\nledger in FORM GST PMT-05 and the amount credited shall be available for payment of
\nany future liability towards interest or the taxable person may claim refund of the amount
\nunder section 54.
\n78.
\nMatching of details furnished by the e-Commerce operator with the details
\nfurnished by the supplier.-The following details relating to the supplies made through an e-
\nCommerce operator, as declared in FORM GSTR-8, shall be matched with the
\ncorresponding details declared by the supplier in FORM GSTR-1-
\n(a) State of place of supply; and
\n(b) net taxable valu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) An operator to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement to be furnished for the month in which the discrepancy
\nis made available.
\n(4)
\nWhere the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
\nthe extent of discrepancy shall be added to the output tax liability of the supplier in his return
\nin FORM GSTR-3 for the month succeeding the month in which the details of discrepancy
\nare made available and such addition to the output tax liability and interest payable thereon
\nshall be made available to the supplier electronically on the common portal in FORM GST
\nMIS-3.
\n80.
\nAnnual return.-(1) Every registered person, other than an Input Service Distributor, a
\nperson paying tax under section 51 or section 52, a casual taxable person and a non-resident
\ntaxable person, shall furnish an annual return as specified under sub-section (1) of section 44
\nelectronically in FORM GSTR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n35
\n55
\n82. Details of inward supplies of persons having Unique Identity Number.-(1)Every
\nperson who has been issued a Unique Identity Number and claims refund of the taxes paid on
\nhis inward supplies, shall furnish the details of such supplies of taxable goods or services or
\nboth electronically in FORM GSTR-11, along with application for such refund claim,
\nthrough the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nEvery person who has been issued a Unique Identity Number for purposes other than
\nrefund of the taxes paid shall furnish the details of inward supplies of taxable goods or
\nservices or both as may be required by the proper officer in FORM GSTR-11.
\n83.Provisions relating to a goods and services tax practitioner.-(1) An application in
\nFORM GST PCT-01 may be made electronically through the common portal either directly
\nor through a Facilitation Centre notified b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nestablished by any law for the time being in force; or
\n(ii) a degree examination of any Foreign University recognized by
\nany Indian University as equivalent to the degree examination mentioned in
\nsub-clause (i); or
\n(iii) any other examination notified by the Government, on the
\nrecommendation of the Council, for this purpose; or
\n(iv) has passed any of the following examinations, namely:-
\n(a) final examination of the Institute of Chartered
\nAccountants of India; or
\n36
\n(b)
\nfinal examination of the Institute of Cost Accountants of
\nIndia; or
\n(c) final examination of the Institute of Company
\nSecretaries of India.
\n(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this
\nbehalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
\na goods and services tax practitionerand issue a certificate to that effect in FORM GST
\nPCT-02 or reject his application where it is found that the applicant is not quali<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Any person against whom an order under sub-rule (4) is made may, within thirty days
\nfrom the date of issue of such order, appeal to the Commissioner against such order.
\n(6) Any registered person may, at his option, authorise a goods and services tax
\npractitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
\nauthorisation in FORM GST PCT-05 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated in the said authorisation
\nduring the period of authorisation.
\n(7)
\nWhere a statement required to be furnished by a registered person has been furnished
\nby the goods and services tax practitioner authorised by him, a confirmation shall be sought
\nfrom the registered person over email or SMS and the statement furnished by the goods and
\nservices tax practitioner shall be made available to the registered person on the common
\nportal:
\nProvid<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailable to the registered person on the common portal and such application shall not be
\nproceeded with further until the registered person gives his consent to the same.
\n(9)
\nAny registered person opting to furnish his return through a goods and services tax
\npractitioner shall-
\n(a) give his consent in FORM GST PCT-05 to any goods and services tax
\npractitioner to prepare and furnish his return; and
\n(b) before confirming submission of any statement prepared by the goods and
\nservices tax practitioner, ensure that the facts mentioned in the return are true and
\ncorrect.
\nThe goods and services tax practitioner shall-
\n(10)
\n(a)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or electronically
\nverify using his credentials.
\n(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
\nbe treated as enrolled in the State or Union territory for the purposes spe<\/p>\n
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\n(3)
\n(a) the amount payable towards tax, interest, late fee or any other amount payable
\nas per the return furnished by the said person;
\n(b)
\nthe amount of tax, interest, penalty or any other amount payable as determined
\nby a proper officer in pursuance of any proceedings under the Act or as ascertained by
\nthe said person;
\n(c) the amount of tax and interest payable as a result of mismatch under section 42
\nor section 43 or section 50; or
\n(d)
\nany amount of interest that may accrue from time to time.
\nSubject to the provisions of section 49, payment of every liability by a registered
\nperson as per his return shall be made by debiting the electronic credit ledger maintained as
\nper rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
\nregister shall be credited accordingly.
\n(4) The amount deducted under section 51, or the amount collected under section 52, or
\nthe amount payable on reverse charge basis, or the amount payable unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n86.
\nElectronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in
\nFORM GST PMT-02 for each registered person eligible for input tax credit under the Acton
\nthe common portal and every claim of input tax credit under the Act shall be credited to the
\nsaid ledger.
\n39
\n(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
\nin accordance with the provisions of section 49.
\n(3) Where a registered person has claimed refund of any unutilized amount from the
\nelectronic credit ledger in accordance with the provisions of section 54, the amount to the
\nextent of the claim shall be debited in the said ledger.
\n(4)
\nIf the refund so filed is rejected, either fully or partly, the amount debited under sub-
\nrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
\nproper officer by an order made in FORM GST PMT-03.
\n(5) Save as provided in the provisions of this Chapter, no entry shall be made<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax, interest, penalty, fees or any other amount.
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes,
\nnamely:-
\n(i) Internet Banking through authorised banks;
\n(ii)
\nCredit card or Debit card through the authorised bank;
\n(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any
\nbank; or
\n(iv) Over the Counter payment through authorised banks for deposits up to ten
\nthousand rupees per challan per tax period, by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand rupees per challan in case
\nof an Over the Counter payment shall not apply to deposit to be made by
\n(a)
\n–
\nGovernment Departments or any other deposit to be made by persons as may
\nbe notified by the Commissioner in this behalf;
\n40
\n40
\n(b)
\nProper officer or any other officer authorised to recover outstanding dues from
\nany person, whether registered or not, including recovery mad<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment is to be made:
\nProvided that the mandate form shall be valid for a period of fifteen days from the
\ndate of generation of challan.
\n(6)
\nOn successful credit of the amount to the concerned government account maintained
\nin the authorised bank, a Challan Identification Number shall be generated by the collecting
\nbank and the same shall be indicated in the challan.
\n(7) On receipt of theChallan Identification Number from the collecting bank, the said
\namount shall be credited to the electronic cash ledger of the person on whose behalf the
\ndeposit has been made and the common portal shall make available a receipt to this effect.
\n(8) Where the bank account of the person concerned, or the person making the deposit on
\nhis behalf, is debited but no Challan Identification Number is generated or generated but not
\ncommunicated to the common portal, the said person may represent electronically in FORM
\nGST PMT-07 through the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be
\ndeemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
\nto the proper officer that he shall not file an appeal.
\n88. Identification number for each transaction.-(1) A unique identification number shall
\nbe generated at the common portal for each debit or credit to the electronic cash or credit
\nledger, as the case may be.
\n(2)
\nThe unique identification number relating to discharge of any liability shall be
\nindicated in the corresponding entry in the electronic liability register.
\n(3) A unique identification number shall be generated at the common portal for each
\ncredit in the electronic liability register for reasons other than those covered under sub-rule
\n(2).
\n89.
\nChapter X
\nRefund
\nApplication for refund of tax, interest, penalty, fees or any other amount.-(1)Any
\nperson<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Zone;
\n(b) supplier of services along with such evidence regarding receipt of services for
\nauthorised operations as endorsed by the specified officer of the Zone:
\nProvided also that in respect of supplies regarded as deemed exports, the application
\nshall be filed by the recipient of deemed export supplies:
\nProvided also that refund of any amount, after adjusting the tax payable by the
\napplicant out of the advance tax deposited by him under section 27 at the time of registration,
\nshall be claimed in the last return required to be furnished by him.
\n(2) The application under sub-rule (1) shall be accompanied by any of the following
\ndocumentary evidences, as applicable, to establish that a refund is due to the applicant:-
\n(a) the reference number of the order and a copy of the order passed by the proper
\nofficer or an appellate authority or Appellate Tribunal or court resulting in such
\nrefund or reference number of the payment of the amount specified in sub-section (6)
\nof section<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor authorised operations as defined under the Special Economic Zone Act, 2005, in a
\ncase where the refund is on account of supply of services made to a Special Economic
\nZone unit or a Special Economic Zone developer;
\n(f) a declaration to the effect that the Special Economic Zone unit or the Special
\nEconomic Zone developer has not availed the input tax credit of the tax paid by the
\nsupplier of goods or services or both, in a case where the refund is on account of
\nsupply of goods or services made to a Special Economic Zone unit or a Special
\nEconomic Zone developer;
\n43
\n(g)
\na statement containing the number and date of invoices along with such other
\nevidence as may be notified in this behalf, in a case where the refund is on account of
\ndeemed exports;
\n(h) a statement in Annex 1 of FORM GST RFD-01 containing the number and
\nthe date of the invoices received and issued during a tax period in a case where the
\nclaim pertains to refund of any unutilized input <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsection (8) of section 54;
\n(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered
\naccountant or a cost accountant to the effect that the incidence of tax, interest or any
\nother amount claimed as refund has not been passed on to any other person, in a case
\nwhere the amount of refund claimed exceeds two lakh rupees:
\nProvided that a certificate is not required to be furnished in respect of cases covered
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8)
\nof section 54;
\nExplanation. For the purposes of this rule-
\n(i)
\n(ii)
\nin case of refunds referred to in clause (c) of sub-section (8) of section 54, the
\nexpression “invoice\u201d means invoice conforming to the provisions contained in
\nsection 31;
\nwhere the amount of tax has been recovered from the recipient, it shall be
\ndeemed that the incidence of tax has been passed on to the ultimate consumer.
\nWhere the application relates to refund of input ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof services made without payment of tax under bond or letter of undertaking,
\ncalculated in the following manner, namely:-
\nZero-rated supply of services is the aggregate of the payments received during
\nthe relevant period for zero-rated supply of services and zero-rated supply
\nofservices where supply has been completed for which payment had been
\nreceived in advance in any period prior to the relevant period reduced by
\nadvances received for zero-rated supply ofservices for which the supply of
\nservices has not been completed during the relevant period;
\n(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as
\ndefined under sub-section (112) of section 2, excluding the value of exempt supplies
\nother than zero-rated supplies, during the relevant period;
\n(F) “Relevant period\u201d 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
\nsh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in
\nFORM GST RFD-02 shall be made available to the applicant through the common portal
\nelectronically, clearly indicating the date of filing of the claim for refund and the time period
\nspecified in sub-section (7) of section 54 shall be counted from such date of filing.
\n(3) Where any deficiencies are noticed, the proper officer shall communicate the
\ndeficiencies to the applicant in FORM GST RFD-03 through the common portal
\nelectronically, requiring him to file a fresh refund application after rectification of such
\ndeficiencies.
\n(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
\nGoods and Service Tax Rules, the same shall also deemed to have been communicated under
\nthis rule along with the deficiencies communicated under sub-rule (3).
\n(5) Where deficiencies have been communicated in FOR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsaid applicant on a provisional basis within a period not exceeding sevendays from the date
\nof the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
\n(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the
\namount sanctioned under sub-rule (2) and the same shall be electronically credited to any of
\nthe bank accounts of the applicant mentioned in his registration particulars and as specified in
\nthe application for refund.
\n40
\n46
\n92. Order sanctioning refund.-(1)Where, upon examination of the application, the
\nproper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
\nto the applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of
\nrefund to which the applicant is entitled, mentioning therein the amount, if any, refunded to
\nhim on a provisional basis under sub-section (6) of section 54, amount adjusted against any
\noutstanding demand under the Act or under any existing law and the bal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe amount of refund in whole or part, or rejecting the said refund claim and the said order
\nshall be made available to the applicant electronically and the provisions of sub-rule (1) shall,
\nmutatis mutandis, apply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant
\nan opportunityof being heard.
\n(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
\nsub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
\norder in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the
\namount of refund andthesameshall be electronically credited to any of the bank accounts of
\nthe applicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n(5)
\nWhere the proper officer is satisfied that the amount refundable under sub-rule (1) or
\nsub-rule (2) is not payable to the applicant under sub-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment advice in FORM GST RFD-05, specifying therein the amount of refund which is
\ndelayed, the period of delay for which interest is payable and the amount of interest payable,
\nand such amount of interest shall be electronically credited to any of the bank accounts of the
\napplicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n95.
\nRefund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid
\nby him on his inward supplies as per notification issued section 55 shall apply for refund in
\nFORM GST RFD-10 once in every quarter, electronically on the common portal, either
\ndirectly or through a Facilitation Centre notified by the Commissioner, along with a statement
\nof the inward supplies of goods or services or both in FORM GSTR-11, prepared on the
\nbasis of the statement of the outward supplies furnished by the corresponding suppliers in
\nFORM GSTR-1.
\n(2)
\nAn acknowledgemen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbill filed by an exporter shall be deemed to be an application for refund of integrated tax paid
\non the goods exported out of India and such application shall be deemed to have been filed
\nonly when:-
\n(a) the person in charge of the conveyance carrying the export goods duly files an export
\nmanifest or an export report covering the number and the date of shipping bills or bills of
\nexport; and
\n48
\n(b) the applicant has furnished a valid return in FORM GSTR-3;
\n(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
\ntransmitted electronically by the common portal to the system designated by the Customs and
\nthe said system shall electronically transmit to the common portal, a confirmation that the
\ngoods covered by the said invoices have been exported out of India.
\n(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
\nGSTR-3 from the common portal, the system de<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe, and a copy of such intimation shall be transmitted to the common portal.
\n(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or
\nState tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM
\nGST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
\nof sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory
\ntax, as the case may be, shall proceed to refund the amount after passing an order in FORM
\nGST RFD-06.
\n(8) The Central Government may pay refund of the integrated tax to the Government of
\nBhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and
\nwhere such refund is paid to the Government of Bhutan, the exporter shall not be paid any
\nrefund of the integrated tax.
\n97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nother law for the time being in force, including village or mandal or samiti level co-operatives
\nof consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
\ndefined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
\nIndian Standards to be engaged for a period of five years in viable and useful research
\nactivity which has made, or is likely to make, significant contribution in formulation of
\nstandard mark of the products of mass consumption, the Central Government or the State
\nGovernment may make an application for a grant from the Consumer Welfare Fund:
\nProvided that a consumer may make application for reimbursement of legal expenses
\nincurred by him as a complainant in a consumer dispute, after its final adjudication.
\n(7)All applications for grant from the Consumer Welfare Fund shall be made by the applicant
\nMember Secretary, but the Committe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(e) to recover any sum due from any applicant in accordance with the provisions
\nof the Act;
\n(f) to require any applicant, or class of applicants to submit a periodical report,
\nindicating proper utilisation of the grant;
\n50
\n(g)
\nto reject an application placed before it on account of factual inconsistency, or
\ninaccuracy in material particulars;
\n(h) to recommend minimum financial assistance, by way of grant to an applicant,
\nhaving regard to his financial status, and importance and utility of nature of activity
\nunder pursuit, after ensuring that the financial assistance provided shall not be
\nmisutilised;
\n(i) to identify beneficial and safe sectors, where investments out of Consumer
\nWelfare Fund may be made and make recommendations, accordingly;
\n(j) to relax the conditions required for the period of engagement in consumer
\nwelfare activities of an applicant;
\n(k)
\nto make guidelines for the management, administration and audit of the
\nConsumer We<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
\ntax on a provisional basis indicating the value or the rate or both on the basis of which the
\nassessment is to be allowed on a provisional basis and the amount for which the bond is to be
\nexecuted and security to be furnished not exceeding twenty five per cent. of the amount
\ncovered under the bond.
\n(4) The registered person shall execute a bond in accordance with the provisions of sub-
\nsection (2) of section 60 in FORM GST ASMT-05along with a security in the form of a
\nbank guarantee for an amount as determined under sub-rule (3):
\nProvided that a bond furnished to the proper officer under the StateGoods and
\nServices Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
\nfurnished under the provisions of the Act and the rules made thereunder.
\n51
\nExplanation.- For the purposes of this rule, the expression \u201camount<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
\nsection 61 with reference to the information available with him, and in case of any
\ndiscrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
\nhim of such discrepancy and seeking his explanation thereto within such time, not exceeding
\nthirty days from the date of service of the notice or such further period as may be permitted
\nby him and also, where possible, quantifying the amount of tax, interest and any other amount
\npayable in relation to such discrepancy.
\n(2) The registered person may accept the discrepancy mentioned in the notice issued under
\nsub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy
\nand inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11
\nto the proper officer.
\n(3) Where the explanation furnished by the registered person or the information submitted
\nunder sub<\/p>\n
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\n101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall
\nbe a financial year or multiples thereof.
\n(2) Where it is decided to undertake the audit of a registered person in accordance with the
\nprovisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in
\naccordance with the provisions ofsub-section (3) of the said section.
\n(3) The proper officer authorised to conduct audit of the records and books of account of the
\nregistered person shall, with the assistance of the team of officers and officials accompanying
\nhim, verify the documents on the basis of which the books of account are maintained and the
\nreturns and statements furnished under the provisions of the Act and the rules made
\nthereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of
\ntax applied in respect of supply of goods or services or both, the input tax credit availed and
\nutilised, refund claimed, and other r<\/p>\n
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\nAdvance Ruling
\n103. Qualification and appointment of members of the Authority for Advance Ruling.-
\nThe Central Government and the State Government shall appoint officer in the rank of Joint
\nCommissioner as member of the Authority for Advance Ruling.
\n104. Form and manner of application to the Authority for Advance Ruling.- (1)An
\napplication for obtaining an advance ruling under sub-section (1) of section 97 shall be made
\non the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five
\nthousand rupees, to be deposited in the manner specified in section 49.
\n53
\n53
\n(2) The application referred to in sub-rule (1), the verification contained therein and all
\nrelevant documents accompanying such application shall be signed in the manner specified in
\nrule 26.
\n105. Certification of copies of the advance rulings pronounced by the Authority.- A
\ncopy of the advanced ruling shall be certified to be a true copy of its original by any member
\nof the Authority for Adva<\/p>\n
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\n107. Certification of copies of the advance rulings pronounced by the Authority. – A
\ncopy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and
\nduly signed by the Members shall be sent to-
\n(a) the applicant and the appellant;
\n(b) the concerned officer of central tax and State or Union territory tax;
\n(c) the jurisdictional officer of central tax and State or Union territory tax; and
\n(d) the Authority,
\nin accordance with the provisions of sub-section (4) of section 101 of the Act.
\nChapter \u2013 XIII
\nAppeals and Revision
\n108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under
\nsub-section (1) of section 107 shall be filed in FORM GST APL-01,along with the relevant
\ndocuments, either electronically or otherwise as may be notified by the Commissioner, and a
\nprovisional acknowledgement shall be issued to the appellant immediately.
\n54
\n(2)
\n(3)
\nThe grounds of appeal and the form of verification as contained in FORM GST APL-
\n01 sh<\/p>\n
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\nrelevant documents, either electronically or otherwise as may be notified by the
\nCommissioner.
\n(2) A certified copy of the decision or order appealed against shall be submitted within seven
\ndays of the filing the application under sub-rule (1) and an appeal number shall be generated
\nby the Appellate Authority or an officer authorised by him in this behalf.
\n110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-
\nsection (1) of section 112 shall be filed along with the relevant documents either
\nelectronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on
\nthe common portal and a provisional acknowledgement shall be issued to the appellant
\nimmediately.
\n(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
\nsection 112 shall be filed either electronically or otherwise as may be notified by the
\nRegistrar, in FORM GST APL-06.
\n(3)<\/p>\n
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\nevery one lakh rupees of tax or input tax credit involved or the difference in tax or input tax
\ncredit involved or the amount of fine, fee or penalty determined in the order appealed against,
\nsubject to maximum of twenty five thousand rupees.
\n(6) There shall be no fee for application made before the Appellate Tribunal for rectification
\nof errors referred to in sub-section (10) of section 112.
\n111. Application to the Appellate Tribunal.- (1)An application to the Appellate Tribunal
\nunder sub-section (3) of section 112 shall be madeelectronically or otherwise, in FORM
\nGST APL-07, along with supporting documents on the commonportal.
\n(2) A certified copy of the decision or order appealed against shall be submitted within seven
\ndays of filing the application under sub-rule (1) and an appeal number shall be generated by
\nthe Registrar.
\n112. Production of additional evidence before the Appellate Authority or the Appellate
\nTribunal.-(1) The appellant<\/p>\n
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\nopportunity to the appellant to adduce evidence relevant to any ground of
\nappeal.
\n(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
\nthe Appellate Tribunal records in writing the reasons for its admission.
\n(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
\nproduced under sub-rule (1) unless the adjudicating authority or an officer authorised
\nin this behalf by the said authority has been allowed a reasonable opportunity –
\n(a) to examine the evidence or document or to cross-examine any witness
\nproduced by the appellant; or
\n(b) to produce any evidence or any witness in rebuttal of the evidence produced
\nby the appellant under sub-rule (1).
\n56
\n(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
\nAppellate Tribunal to direct the production of any document, or the examination of
\nany witness, to enable it to dispose of the appeal.
\nA<\/p>\n
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\nsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
\nconnection with any proceedings under the Act, the Commissioner may, after providing him
\nan opportunity of being heard, disqualify him from appearing as an authorised representative.
\nChapter XIV
\nTransitional Provisions
\n117. Tax or duty credit carried forward under any existing law or on goods held in
\nstock on the appointed day.-(1) Every registered person entitled to take credit of
\ninput tax under section 140 shall, within ninety days of the appointed day, submit a
\ndeclaration electronically in FORM GST TRAN-1, duly signed, on the common
\nportal specifying therein, separately, the amount of input tax credit to which he is
\nentitled under the provisions of the said section:
\nProvided that the Commissioner may, on the recommendations of the Council, extend
\nthe period of ninety days by a further period not exceeding <\/p>\n
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\ndetails, namely:\u20ac\u2022
\n(i) the name of the supplier, serial number and date of issue of the invoice by the
\nsupplier or any document on the basis of which credit of input tax was admissible
\nunder the existing law;
\n(ii)
\n(iii)
\n(iv)
\nthe description and value of the goods or services;
\nthe quantity in case of goods and the unit or unit quantity code thereof;
\nthe amount of eligible taxes and duties or, as the case may be, the value
\nadded tax [or entry tax] charged by the supplier in respect of the goods or
\nservices; and
\n(v)
\nthe date on which the receipt of goods or services is entered in the
\nbooks of account of the recipient.
\n(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
\ncredited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on
\nthe common portal.
\n(4) (a) (i) A registered person who was not registered under the existing law shall, in
\naccordance with the <\/p>\n
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\n(b) The credit of central tax shall be availed subject to satisfying the following conditions,
\nnamely:-
\n58
\n(i) such goods were not unconditionally exempt from the whole of the duty of excise
\nspecified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in
\nthe said Schedule;
\n(ii) the document for procurement of such goods is available with the registered person;
\n(iii) the registered person availing of this scheme and having furnished the details of stock
\nheld by him in accordance with the provisions of clause (b) of sub-rule (2), submits a
\nstatement in FORM GST TRAN 2 at the end of each of the six tax periods during which the
\nscheme is in operation indicating therein, the details of supplies of such goods effected during
\nthe tax period;
\n(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the
\napplicant maintained in FORM GST PMT-2 on the common portal; and
\n(v) the stock of goods on w<\/p>\n
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\nunder the existing law and to whom sub-section (12) of section 142 applies shall, within
\nninety days of the appointed day, submit details of such goods sent on approval in FORM
\nGST TRAN-1.
\n121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule
\n117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall
\nbe initiated in respect of any credit wrongly availed, whether wholly or partly.
\n122.
\nChapter XV
\nAnti-Profiteering
\nConstitution of the Authority.-The Authority shall consist of,-
\n(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
\nGovernment of India; and
\n59
\n123.
\n(b) four Technical Members who are or have been Commissioners of State tax or
\ncentral tax or have held an equivalent post under the existing law,
\nto be nominated by the Council.
\nConstitution of the Standing Committee and Screening Committees.-(1)The
\nCouncil may constitute a Standing Committee on A<\/p>\n
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\nbe paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
\nThe Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed)
\nand shall be entitled to draw allowances as are admissible to a Government of
\nIndia officer holding Group 'A' post carrying the same pay:
\nProvided that where a retired officer is selected as a Technical
\nMember, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the
\namount of pension.
\nThe Chairman shall hold office for a term of two years from the date on which
\nhe enters upon his office, or until he attains the age of sixty- five years,
\nwhichever is earlier and shall be eligible for reappointment:
\nProvided that person shall not be selected as the Chairman, if he has
\nattained the age of sixty-two years.
\nThe Technical Member of the Authority shall hold office for a term of two
\nyears from the date on which he enters upon his office, or until he attains the
\nage of sixty-five years, whichever is earlier and shall be eligible<\/p>\n
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\nthe recipient by way of commensurate reduction in prices;
\n(iii)
\nto order,
\n128.
\n(a) reduction in prices;
\n(b) return to the recipient, an amount equivalent to the amount not passed
\non by way of commensurate reduction in prices along with interest at
\nthe rate of eighteen percent. from the date of collection of higher
\namount till the date of return of such amount orrecovery of the
\namount not returned, as the case may be, in case the eligible person
\ndoes not claim return of the amount or is not identifiable, and
\ndepositing the same in the Fund referred to in section 57;
\n(c) imposition of penalty as specified in the Act; and
\n(d) cancellation of registration under the Act.
\nExamination of application by the Standing Committee and Screening
\nCommittee.-(1) The Standing Committee shall, within a period of two months from the date
\nof receipt of a written application, in such form and manner as may be specified by it, from
\nan<\/p>\n
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\n61
\ncredit to the recipient by way of commensurate reduction in prices, it shall refer the matter to
\nDirector General of Safeguards for a detailed investigation.
\n(2) The Director General of Safeguards shall conduct investigation and collect evidence
\nnecessary to determine whether the benefit ofreduction in rate of tax on any supply of goods
\nor services or the benefit of the input tax credit has been passed on to the recipient by way of
\ncommensurate reduction in prices.
\n(3)The Director General of Safeguards shall, before initiation of investigation, issue a notice
\nto the interested parties containing, inter alia, information on the following, namely:-
\n(a) the description of the goods or services in respect of which the proceedings
\nhave been initiated;
\n(b) summary of statement of facts on which the allegations are based; and
\n(c) the time limit allowed to the interested parties and other persons who may
\nhave information related to the pro<\/p>\n
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\ninformation which is provided on a confidential basis.
\n(2) The Director General of Safeguards may require the parties providing information on
\nconfidential basis to furnish non-confidential summary thereof and if, in the opinion of the
\nparty providing such information, the said information cannot be summarised, such party may
\nsubmit to the Director General of Safeguards a statement of reasons as to why summarisation
\nis not possible.
\n131.
\nCooperation with other agencies or statutory authorities.-Where the Director
\nGeneral of Safeguards deems fit, he may seek opinion of any other agency or statutory
\nauthorities in discharge of his duties.
\n132. Power to summon persons to give evidence and produce documents.- (1)The
\nDirector General of Safeguards, or an officer authorised by him in this behalf, shall be
\ndeemed to be the proper officer to exercise power to summon any person whose attendance
\n62
\n62
\nhe considers necessary either to gi<\/p>\n
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\nreduction in rate of tax on the supply of goods or services or the benefit of input tax credit to
\nthe recipient by way of commensurate reduction in prices, the Authority may order –
\n(a) reduction in prices;
\n(b) return to the recipient, an amount equivalent to the amount not passed on by way of
\ncommensurate reduction in prices along with interest at the rate of eighteen percent.
\nfrom the date of collection of higher amount till the date of return of such amount or
\nrecovery of the amount including interest not returned, as the case may be, in case the
\neligible person does not claim return of the amount or is not identifiable, and
\ndepositing the same in the Fund referred to in section 57;
\n(c) imposition of penalty as specified under the Act; and
\n(d) cancellation of registration under the Act.
\n134. Decision to be taken by the majority.-If the Members of the Authority differ in
\nopinion on any point, the point shall be decided acco<\/p>\n
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\n122;
\n(b) “Committee\u201d means the Standing Committee on Anti-profiteering constituted by
\nthe Council in terms of sub-rule (1) of rule 123 of these rules;
\n(c) \u201cinterested party” includes-
\na. suppliers of goods or services under the proceedings; and
\nb.
\nrecipients of goods or services under the proceedings;
\n(d)”Screening Committee\u201d means the State level Screening Committee constituted in
\nterms of sub-rule (2) of rule 123 of these rules.
\nChapter XVI
\nE-way Rules
\n138. E-way rule.- Till such time as an E-way bill system is developed and approved by the
\nCouncil, the Government may, by notification, specify the documents that the person in
\ncharge of a conveyance carrying any consignment of goods shall carry while the goods are in
\nmovement or in transit storage.
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to
\n(Taliremba)
\nOfficer on Special Duty (Finance)
\nDated Kohima, the 30th June, 2017
\n1. The Commissioner & Secretary to Governor of Nagaland Raj Bhavan, Kohima.
\n2.
\nThe Commission<\/p>\n
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