Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified.
27\/2017 Dated:- 30-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nNotification No. 27 \/2017 – Central Tax
\nNew Delhi, the 30thAugust, 2017
\n G.S.R. 1121 E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
\n2. In the Central Goods and Services Tax Rules, 2017 (hereaft<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ransporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Goods and Services Tax Rules of any State shall be valid in every State and Union territory. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rozen [other than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ashed or scoured; waste of human hair = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n92 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n E-Way Bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llowing FORM shall be substituted and shall be deemed to be have been substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n Name of Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n DECLARATION [second proviso to section 54(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax involved in debit note, if any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained\/ furnished by the applicant. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified.27\/2017 Dated:- 30-8-2017 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 27 \/2017 – Central Tax New … Continue reading “Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified.”<\/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-7523","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7523","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=7523"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7523\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
\nProvided also that where the goods are tr<\/p>\n
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\n Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
\n(7) Where the consignor or the<\/p>\n
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\n Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
\nTable
\nSr. no.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day
\nProvided that the Commissioner may, by notification, extend the validity period of eway bill for certain categories of goods as may be specified therein:
\n Provided further that where, under circumstances of an exceptional nature, the goods cannot be trans<\/p>\n
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\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\n(a) where the goods being transported are specified in Annexure;
\n(b) where the goods are being transported by a non-motorised conveyance;
\n(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
\n(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
\nExplanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nS.No.
\nChapter or Heading or Sub-heading or Tariff item
\nDescription of Goods
\n(1)
\n(2)
\n(3)
\n1.
\n0101
\nLive asses, mules and hinnies
\n2.
\n0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n14.
\n0208
\nOther meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
\n15.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
\n16.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
\n17.
\n0210
\nMeat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
\n18.
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\n21.
\n0304
\nFish fillets and other fish meat (whether or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n31.
\n0506
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
\n32.
\n0507 90
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
\n33.
\n0511
\nSemen including frozen semen
\n34.
\n6
\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
\n35.
\n0701
\nPotatoes, fresh or chilled.
\n36.
\n0702
\nTomatoes, fresh or chilled.
\n37.
\n0703
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
\n38.
\n0704
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
\n39.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\n40.
\n0706
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
\n41.
\n0707
\nCucumbers and gherkins, fresh or chilled.
\n42.
\n0708
\nL<\/p>\n
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\n53.
\n0806
\nGrapes, fresh
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55.
\n0808
\nApples, pears and quinces, fresh.
\n56.
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57.
\n0810
\nOther fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
\n58.
\n0814
\nPeel of citrus fruit or melons (including watermelons), fresh.
\n59.
\n9
\nAll goods of seed quality
\n60.
\n0901
\nCoffee beans, not roasted
\n61.
\n0902
\nUnprocessed green leaves of tea
\n62.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n73.
\n1101
\nWheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
\n74.
\n1102
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
\n75.
\n1103
\nCereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
\n76.
\n1104
\nCereal grains hulled
\n77.
\n1105
\nFlour, of potatoes [other than those put up in unit container and bearing a registered brand name]
\n78.
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a reg<\/p>\n
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\n89.
\n1212
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
\n90.
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
\n91.
\n1214
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
\n92.
\n1301
\nLac and Shellac
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n1701 or 1702
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\n95.
\n1904
\nPuffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
\n96.
\n1905
\nPappad
\n97.
\n1905
\nBread (branded or otherwise), except pizza bread
\n98.
\n2201
\nWater [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
\n99.
\n2201
\nNon-a<\/p>\n
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\nWood charcoal (including shell or nut charcoal), whether or not agglomerated
\n113.
\n4802 \/ 4907
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
\n114.
\n4817 \/ 4907
\nPostal items, like envelope, Post card etc., sold by Government
\n115.
\n48 \/ 4907
\nRupee notes when sold to the Reserve Bank of India
\n116.
\n4907
\nCheques, lose or in book form
\n117.
\n4901
\nPrinted books, including Braille books
\n118.
\n4902
\nNewspapers, journals and periodicals, whether or not illustrated or containing advertising material
\n119.
\n4903
\nChildren's picture, drawing or colouring books
\n120.
\n4905
\nMaps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
\n121.
\n5001
\nSilkworm laying, cocoon
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n124.
\n5101
\nWool, not carded or combed
\n125.
\n5102
\nFine or coarse animal hair, not carded or combed
\n126.
\n5103
\nWaste <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndigenous handmade musical instruments
\n142.
\n9603
\nMuddhas made of sarkanda and phool bahari jhadoo
\n143.
\n9609
\nSlate pencils and chalk sticks
\n144.
\n9610 00 00
\nSlates
\n145.
\n9803
\nPassenger baggage
\n146.
\nAny chapter
\n Puja samagri namely,-
\n(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
\n (mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\n(v) Vibhuti sold by religious institutions,
\n(vi) Unbranded honey
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandantika
\n147.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n148.
\nKerosene oil sold under PDS
\n149.
\nPostal baggage transported by Department of Posts
\n150.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
\n151.
\nJewellery, goldsmiths' and silversmiths' wares and ot<\/p>\n
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\n(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
\n(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
\n 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer <\/p>\n
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\n(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in theState, unless a specific information relating to evasion of tax is made available subsequently.
\n138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
\nFORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\nPART-A
\nA.1
\nGSTIN of Recipient
\nA.2
\nPlace of Delivery
\nA.3
\nIn<\/p>\n
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\nNumber of E-Way Bills
\nE-Way Bill Number
\nFORM GST EWB-03
\n(See rule138C)
\nVerification Report
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\n Integrated tax
\n Central tax
\n State or UT tax
\n Cess
\nPenalty payable
\n Integrated tax
\n Central tax
\n State or UT tax
\n Cess
\nDetails of Notice
\n Date
\n Number
\n Summary of findings
\nFORM GST EWB-04
\n(See rule138D)
\nReport of detention
\nE-Way Bill Number
\nApproximate Location of detention
\nPeriod of detention
\nName of Officer in-charge
\n(if known)
\nDate
\nTime
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneratio<\/p>\n
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\n“FORM GST ENR-01
\n[See rule 58(1)]
\nApplication for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n 1.
\n Name of the State
\n 2.
\n (a) Legal name
\n (b) Trade Name, if any
\n (c) PAN
\n (d) Aadhaar (applicable in case of proprietorship concerns only)
\n 3.
\n Type of enrolment
\n (i) Warehouse or Depot
\n (ii) Godown
\n (iii) Transport services
\n (iv) Cold Storage
\n4.
\n Constitution of Business (Please Select the Appropriate)
\n (i) Proprietorship or HUF
\n (ii) Partnership
\n (iii) Company
\n (iv) Others
\n 5.
\n Particulars of Principal Place of Business
\n (a)
\n Address
\n Building No. or Flat No.
\n Floor No.
\n Name of the
\n Premises or Building
\n Road or Street
\n City or Town or Locality or Village
\n Taluka or Block
\n District
\n State
\n PIN Code
\n Latitude
\n Longitude
\n (b)
\n Contact Information (the email address and mobile number will be used for authentication)
\n Email Addres<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFor Office Use:
\nEnrolment no
\nDate- “.
\nII. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period
\n(if applicable)
\n From To
\n6.
\nAmount of
\nRefund Claimed
\n(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\nState \/ UT
\ntax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of refund claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nOn account of order
\nSr.
\nNo.
\nType of order
\nOrd<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\n Signature
\n Name –
\nDesignation \/ Status
\nDECLARATION [section 54(3)(ii)]
\n I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\n Signature
\n Name –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(f)]
\n I hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(g)]
\n(For recipients of deemed export)
\nI hereby declare that the refund has be<\/p>\n
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\n I\/We declare that no refund on this account has been received by me\/us earlier.
\n Place
\n Signature of Authorised Signatory
\n Date
\n(Name)
\n Designation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n (Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4÷3)-2]
\n1
\n2
\n3
\n4
\n5
\nStatement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\n Sr. No.
\nInvoice details
\nIntegrated tax
\nBRC\/ FIRC
\nIntegrated tax involved in debit note, if any
\n Integrated tax involved in credit note, if any
\n Net Integrated tax (6+9 – 1<\/p>\n
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\nIntegrated tax involved in credit note, if any
\nNet Integrated tax (8+ 9 -10)
\nNo.
\n Date
\n Value
\nNo.
\nDate
\nTaxable Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of export\/ Endorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type:On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n (Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n 1
\n2
\n 3
\n 4
\nStatement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
\nOrder Details (issu<\/p>\n
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\n Signature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nInstructions –
\n1. Terms used:
\n (a) B to C: From registered person to unregistered person
\n (b) EGM: Export General Manifest
\n (c) GSTIN: Goods and Services Tax Identification Number
\n (d) IGST: Integrated goods and services tax
\n (e) ITC: Input tax credit
\n (f) POS: Place of Supply (Respective State)
\n (g) SEZ: Special Economic Zone
\n (h) Temporary ID: Temporary Identification Number
\n (i) UIN: Unique Identity Number
\n2<\/p>\n
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\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
\n13. Details of export made without payment of tax shall be reported in Statement-3.
\n14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
\n15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”;
\n III. with effect from the 1st day of July,2017, in “FORM GST <\/p>\n
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