The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
EXN-F(10)-28\/2017 Dated:- 30-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
\nNOTIFICATION
\nShimla, the 30th August, 2017
\nNo. EXN-F(10)-28\/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 1<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st dayof July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices from a place outside India to a non- taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eet = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplication for registration for UN Bodies\/ Embassies\/others notified by the Government. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.EXN-F(10)-28\/2017 Dated:- 30-8-2017 Himachal Pradesh SGSTGST – StatesHimachal Pradesh SGSTHimachal Pradesh SGSTEXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla, the 30th August, 2017 No. EXN-F(10)-28\/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), … Continue reading “The Himachal Pradesh Goods and Services Tax (Fifth 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-7633","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7633","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=7633"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7633\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(v) in rule <\/p>\n
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\n(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
\n“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
\n(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
\n“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n(ix) With effect from the 24th June, 2017 for “FORM GST REG-13”, the following Form sh<\/p>\n
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\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nPIN Code
\nContact Information
\nEmail Address
\nTelephone number
\nFax Number
\nMobile Number
\n7. Details of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMale, Female, Other
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation \/Status
\nDirector Identification Number (if any)
\nPAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAre you a citizen of India?
\nYes \/ No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBan<\/p>\n
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\n * Every person required to obtain a unique identity number shall submit the application electronically.
\n * Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
\n * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
\n * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
\n * PAN \/ Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”; and
\n(x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
\n(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substitute<\/p>\n
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