The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
F.No.12(46)FD\/Tax\/2017-Pt-I-81 Dated:- 30-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASHTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: August 30, 2017
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
\n1. Short title and commencement,- (1) These rules may be called the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
\n(2) Provisions of,.
\n(i) rule 2, 3, 4, 5, 6, 7, 8, 11, 12, and 13 of these amendment rules shall be deemed to have come into force with effect from 01.07.2017; and
\n(ii) rule 9, 10, and 14 of these amendment rules shall come into force on such date as the State Government may, by notification in the Official Gazett<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 124,- The existing rule 124 of the said rules shall be substituted by the following, namely- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mon portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en furnished by an unregistered supplier in Form GST EWB-01, he shall be informed electronically, if the mobile number or the e mail is available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n meat of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 14 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the dried leguminous vegetables of heading 0713 (pulses) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nly known as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing atlases, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oleum gas for supply to household and non = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sion of tax is made available subsequently. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Account No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n furnished by the applicant. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ory where refund is claimed against export of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ode = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 12(46)FD\/Tax\/2017-pt.-1-81] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.F.No.12(46)FD\/Tax\/2017-Pt-I-81 Dated:- 30-8-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASHTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: August 30, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State … Continue reading “The Rajasthan Goods and Services Tax (Sixth 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-7563","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7563","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=7563"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7563\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017,”
\n6. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:-
\n“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017”
\n7. Substitution of rule 126.- The existing rule 126 of the said rules shall be substituted by the following, namely:-
\n“126, Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be<\/p>\n
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\n(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in Form GST EWB-01 electronically on the common portal after furnishing information in Part-B of Form GST EWB-01.
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
\n(5) Any transporter 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 :
\nProvided that where the goods are transported for a distance of less than ten kilometres within the State 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 transp<\/p>\n
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\n(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within twenty four hours of generation of the e-way bill:
\nProvided 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
\nS.N.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km
\nO<\/p>\n
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\n(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State.
\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, aircargo 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 such goods and within such areas in a State and for values not exceeding such amount as the Commissioner o<\/p>\n
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\nLive bovine animals
\n3.
\n0103
\nLive swine
\n4.
\n0104
\nLive sheep and goats
\n5.
\n0105
\nLive poultry, that is to say, fowls of the species Gallus domesticus,
\nducks, geese, turkeys and guinea fowls.
\nOther live animal such as Mammals, Birds, Insects
\n6.
\n0106
\n7.
\n0201
\nMeat of bovine animals, fresh and chilled.
\n8.
\n0202
\n9.
\n0203
\n10.
\n11.
\n12.
\n0204
\n0205
\n0206
\nMeat of bovine animals frozen [other than frozen and put up in unit
\ncontainer]
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in
\nunit container]
\nMeat of sheep or goats, fresh, chilled or frozen [other than frozen and
\nput up in unit container]
\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
\nthan frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses,
\nmules or hinnies, fresh, chilled or frozen [other than frozen and put up
\n5
\nS.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n(1)
\n(2)
\n(3)
\n13.
\n0207
\n14.
\n0208
\n15.
\n0209
\n16.
\n0209
\n17.
\n0210
\n18<\/p>\n
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\nheading 0304
\nFish fillets and other fish meat (whether or not minced), fresh or
\nchilled.
\nCrustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
\nin shell, cooked by steaming or by boiling in water live, fresh or
\nchilled.
\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic
\ninvertebrates other than crustaceans and molluscs, live, fresh or chilled.
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh
\nor chilled.
\nFresh milk and pasteurised milk, including separated milk, milk and
\ncream, not concentrated nor containing added sugar or other
\nS.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n(1)
\n(2)
\n(3)
\n26.
\n0403
\n27.
\n0406
\n28.
\n0407
\n29.
\n0409
\n30.
\n0501
\n31.
\n0506
\n32.
\n0507-90
\n33.
\n0511
\n34.
\n6
\nsweetening matter, excluding Ultra High Temperature (UHT) milk
\nCurd; Lassi; Butter milk
\nChena or paneer, other than put up in unit containers and bearing a
\nregistered brand name;
\nBirds' eggs, in shell, fresh, preserved or cooked
\nN<\/p>\n
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\nCucumbers and gherkins, fresh or chilled.
\nLeguminous vegetables, shelled or unshelled, fresh or chilled.
\n7
\ntak
\nS.
\nChapter or
\nDescription of Goods
\nHeading or
\nNo.
\nSub-heading
\nor Tariff
\nitem
\n(1)
\n(2)
\n43.
\n0709
\n44.
\n0712
\n45.
\n0713
\n46.
\n0714
\n47.
\n0801
\n48.
\n0801
\n49.
\n0802
\n50.
\n0803
\n51.
\n0804
\n52.
\n0805
\n53.
\n0806
\n54.
\n0807
\n55.
\n0808
\n56.
\n0809
\n57.
\n0810
\nOther vegetables, fresh or chilled.
\n(3)
\nDried vegetables, whole, cut, sliced, broken or in powder, but not
\nfurther prepared.
\nDried leguminous vegetables, shelled, whether or not skinned or split.
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
\nsimilar roots and tubers with high starch or inulin content, fresh or
\nchilled; sago pith.
\nCoconuts, fresh or dried, whether or not shelled or peeled
\nBrazil nuts, fresh, whether or not shelled or peeled
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
\n(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
\nMacadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, wheth<\/p>\n
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\nPeel of citrus fruit or melons (including watermelons), fresh.
\n59.
\n9
\nAll goods of seed quality
\n60.
\n0901
\nCoffee beans, not roasted
\n61.
\n0902
\n62.
\n0909
\n63.
\n0910 11 10
\n64.
\n0910 30 10
\n65.
\n1001
\n66.
\n1002
\n67.
\n1003
\n68.
\n1004
\n69.
\n1005
\n70.
\n1006
\n71.
\n1007
\n72.
\n1008
\n73.
\n1101
\n74.
\n1102
\nUnprocessed green leaves of tea
\nSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper
\nberries [of seed quality]
\nFresh ginger, other than in processed form
\nFresh turmeric, other than in processed form
\nWheat and meslin [other than those put up in unit container and
\nbearing a registered brand name]
\nRye [other than those put up in unit container and bearing a registered
\nbrand name]
\nBarley [other than those put up in unit container and bearing a
\nregistered brand name]
\nOats [other than those put up in unit container and bearing a registered
\nbrand name]
\nMaize (corn) [other than those put up in unit container and bearing a
\nregistered brand name]
\nRice [other than those put up in unit container and bearing a regist<\/p>\n
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\n[other than guar meal 1106 10 10 and guar gum refined split 1106 10
\n90], of sago or of roots or tubers of heading 0714 or of the products of
\nChapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
\nthose put up in unit container and bearing a registered brand name]
\nAll goods of seed quality
\nSoya beans, whether or not broken, of seed quality.
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled
\nor broken, of seed quality.
\nLinseed, whether or not broken, of seed quality.
\nRape or colza seeds, whether or not broken, of seed quality.
\nSunflower seeds, whether or not broken, of seed quality.
\nOther oil seeds and oleaginous fruits (i.\u00c4\u2122. Palm nuts and kernels, cotton
\nseeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
\n(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
\nMango kernel, Niger seed, Kokam) whether or not broken, of seed
\nquality.
\nSeeds, fruit and spores, of a kind used for s<\/p>\n
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\nMurki
\nBread (branded or otherwise), except pizza bread
\n96.
\n1905
\nPappad
\n97.
\n1905
\n98.
\n2201
\n99.
\n100.
\n2201
\n2202 90 90
\n101. 2302, 2304,
\n2305, 2306,
\n2308, 2309
\n102.
\n2501
\n103.
\n2835
\nWater [other than aerated, mineral, purified, distilled, medicinal, ionic,
\nbattery, de-mineralized and water sold in sealed container]
\nNon-alcoholic Toddy, Neera including date and palm neera
\nTender coconut water other than put up in unit container and bearing a
\nregistered brand name
\nAquatic feed including shrimp feed and prawn feed, poultry feed and
\ncattle feed, including grass, hay and straw, supplement andhusk of
\npulses, concentrates andadditives, wheat bran and de-oiled cake
\nSalt, all types
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS
\nspecification No.5470 : 2002
\nHuman Blood and its components
\n104.
\n3002
\n105.
\n3006
\nAll types of contraceptives
\n106.
\n3101
\nAll goods and organic manure [other than put up in unit containers and
\nbearing a registered brand name]
\n11
\nS.
\nChapter or
\nDescriptio<\/p>\n
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\nwall maps, topographical plans and globes, printed
\nSilkworm laying, cocoon
\n121.
\n5001
\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 of wool or of fine or coarse animal hair
\n127.
\n52
\nGandhi Topi
\n128.
\n52
\nKhadi yarn
\n12
\nS.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n(1).
\n(2)
\n129.
\n5303
\n130.
\n5305
\n131.
\n63
\n132.
\n6703
\n133.
\n6912 00 40
\n134.
\n7018
\n135.
\n8201
\n136.
\n8445
\n137.
\n8446
\n138. 8802 60 00
\n(3)
\nJute fibres, raw or processed but not spun
\nCoconut, coir fibre
\nIndian National Flag
\nHuman hair, dressed, thinned, bleached or otherwise worked
\nEarthen pot and clay lamps
\nGlass bangles (except those made from precious metals)
\nAgricultural implements manually operated or animal driven i.e. Hand
\ntools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
\naxes, bill hooks and similar hewing tools; secateurs and pruners of any
\nkind; scythes, sickles, hay k<\/p>\n
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\ndomestic exempted category (NDEC) customers
\nKerosene oil sold under PDS
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious stones;
\nprecious metals and metals clad with precious metal (Chapter
\n71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\nCurrency
\nUsed personal and household effects
\n152.
\n153.
\n154.
\nCoral, unworked (0508) and worked coral (9601)
\n99
\n10. Insertion of new rule.- After the rule 138, so substituted and before the existing
\nrule 139 of the said rules, the following new rules shall be inserted, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a
\nconveyance.- (1) The person-in-charge of a conveyance shall carry,-
\n(a) the invoice or bill of supply or delivery challan, as the case may be; and
\n(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to
\na Radio Frequency Identification Device embedde<\/p>\n
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\ncircumstances so warrant, the Commissioner may, by notification, require the person-in-
\ncharge of 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
\nway of supply.
\n138B. Verification of documents and conveyances.- (1) The Commissioner or an
\nofficer empowered by him in this behalf may authorise the proper officer to intercept any
\nconveyance to verify the e-way bill or the e-way bill number in physical form for all
\ninter-State and intra-State movement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed
\nat places where the verification of movement of goods is required to be carried out and
\nverification of movement of vehicles shall be done through such device readers where
\nthe e-way bill has been mapped with the said device.
\n(3) The physical verification of conveyances shall be carr<\/p>\n
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\n138D. Facility for uploading information regarding detention of vehicle.- Where
\na vehicle has been intercepted and detained for a period exceeding thirty minutes, the
\n15
\ntransporter may upload the said information in Form GST EWB-04 on the common
\nportal.”
\n11.
\nSubstitution of Form GST ENR-01.- The existing Form GST ENR-01
\nappended to the said rules shall be substituted by the following, namely:-
\n“Form GST ENR-01
\n[See rule 58(1)]
\nApplication for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n1.
\nName of the State
\n2.
\n(a) Legal name
\n(b) Trade Name, if any
\n(c) PA\u00c5\u0192
\n(d) Aadhaar (applicable in case of
\nproprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(iii) Transport services
\n(ii) Godown
\n(iv) Cold Storage
\n4. Constitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\n5. Particulars of Principal Place of Business
\n(ii) Partnership
\n(iv) Others
\n(a)
\nAddress
\nBuilding No. or Flat<\/p>\n
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\n9. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nFor Office Use:
\nEnrolment No.
\nDate-
\nSignature
\nName of Authorised Signatory
\n12. Substitution of Form GST RFD-01.- The existing Form GST RFD-01 appended
\nto the said rules shall be substituted by the following, 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, un-
\nregistered person and other registered taxable person)
\n1. GSTIN \/
\nTemporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if
\nany
\n17
\n4. Address
\n5.
\nTax period
\nFrom
\nTo.
\n(if applicable)
\n6.
\nAmount of
\nAct
\nTax
\nInterest Penalty
\nFees
\nOthers
\nTotal
\nRefund Claimed
\n(Rs.)
\nCentral tax
\nState \/ UT
\ntax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of
\n(a)
\nExcess balance in Electronic Cash Ledger
\nrefund claim
\n(select from drop
\n(b)
\nExports of services- with payment<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naccount
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4),
\nYes
\nNo
\nif applicable
\nDECLARATION
\n[second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I
\nhave not availed any drawback on goods or services or both and that I have not claimed refund of the
\nintegrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation Status
\nDECLARATION
\n[section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not include ITC
\navailed on goods or services used for making \u2018nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation Status
\nDECLARATION
\n[rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer
\nhas not availed of the input tax credit of the tax paid by the applicant, covered under this refund
\nclaim.
\nSignature
\nName –
\nDesignation Status
\nDECLARATION
\n19
\n[rule 89(2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI\/We hereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my\/our knowledge and belief and
\nnothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\n20
\n20
\nAnnexure-1
\nStatement -1
\n[rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
\nsection 54(3)]
\n(Amount in Rs.)
\nMaximum refund
\nTurnover of
\ninverted rated
\nsupply of goods
\nTax payable on
\nsuch inverted
\nAdjusted
\ntotal turnover
\nNet input tax
\ncredit
\namount to be claimed
\nrated supply of
\n[(1\u00c3\u20144+3)-2]
\ngoods
\n2
\n3
\n4
\n5
\nStatement-2
\n[rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nIntegrated tax
\nNo.
\nDate Value
\nTaxable
\nvalue
\nBRC\/FIRC
\nAmt. No. Date
\nIntegrated tax Integrated Net
\ninvolved in tax involved Integrated
\ndebit note, if in credit
\ntax
\n1 2 3 4 5 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnote, if
\n10)
\nany
\nany
\n12 3 4 5 6 7 8 9 10 11
\nStatement-5
\n[rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
\nof tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services
\n(G\/S)
\nShipping bill\/ Bill of export\/
\nEndorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nStatement-5A
\n[rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of
\ntax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated Net input tax credit
\nsupply of goods and
\nAdjusted total
\nturnover
\nRefund amount
\nservices
\n(1\u00c3\u20142+3)
\n2
\n22
\n3
\n4
\nStatement-6
\n[rule 89(2)(j)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
\nversa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
\nDate:
\n(Amount in Rs.)
\nGSTIN\/Details of invoices covering transaction considered as intra-State Transaction which were held inter State\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\n23
\n23
\nPlace:
\nDate:
\n–
\nNote This Certificate is not required to be furnished by the applicant, claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
\n54 of the Act.
\nInstructions
\n1. Terms used:
\n(a) B to C:
\n(b) EGM:
\nFrom registered person to unregistered person
\nExport General Manifest
\n(c) GSTIN:
\nGoods and Services Tax Identification Number
\n(d) IGST:
\n(e) ITC:
\nInput tax credit
\n(f) POS:
\nIntegrated goods and services tax.
\nPlace of Supply (Respective State)
\n(g) SEZ:
\nSpecial Economic Zone
\n(h) Temporary ID:
\nTemporary Identification Number
\n(i) UIN:
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
\napplication.
\n4. Acknowledgement in Form GST R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservices details of shipping bill and EGM will be mandatory to be provided in case of export
\nof goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per
\nthe 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
\ndeveloper without payment of tax shall be worked out in accordance with the formula
\nprescribed in rule 89(4).
\n15. “Turnover of zero rated supply of goods and services' shall have the same meaning as
\ndefined in rule 89(4).\u201d;
\nrules,-
\n13. Amendment in Form GST TRAN-2.- In Form GST TRAN-2 appended to the said
\n(a) in serial number 4, for the existing expression “appointment date\u201d, the expression
\n“appointed date” shall be substituted; and
\n(b) in serial number 5, for the existing expression “credit on”, the expression “credit
\nof” shall be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nForm GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nNumber of E-Way Bills
\nE-Way Bill Number
\n26
\nForm GST EWB-03
\n(See rule 138C)
\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
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\n27
\n22
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nForm GST EWB-01
\n(See rule 138D)
\nReport of detention
\nE-Way Bill Num<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for publication of
\nthis notification in part 4(c) of today's extra ordinary Gazette. It is requested that 10 copies of this
\nnotification may be sent to this Department and 10 copies along with bill may be sent to the
\nCommissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in
\nCD is same as hard copy provided to you for publication.
\n2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
\n3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST Council
\nSecretariat, New Delhi.
\n4. Commissioner, State Tax, Rajasthan, Jaipur.
\n5. Accountant General, Rajasthan, Jaipur.
\n6. PS to Additional Chief Secretary, Finance.
\n7. PS to Principal Secretary, Law.
\n8. PS to Secretary, Finance (Reven<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n