The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 – Rules relating to E-Way Bills and others.
04-D\/2017 Dated:- 30-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
\nNOTIFICATION NO. (4-D\/2017)
\nNo. FD 47 CSL 2017,
\nBengaluru, dated: 30.08.2017
\nIn exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017.
\n(2) Rules 2 to 8, 11, 12 and 13 shall be deemed to have come into force with effect from 1st day of July, 2017 and the remaining rules shall come into force on such date as the State Government, may by notification in the official Gazette, appoi<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ignee, 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by air or by vessel. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mail is available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng made available to him on the common portal, it shall be deemed that he has accepted the said details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd bearing a registered brand name; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ot broken, of seed quality. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n than put up in unit containers and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edges and other tools of a kind used in agriculture, horticulture or forestry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ivery shall indicate the PIN Code of place of delivery. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of POS) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cidence of such tax and interest has not been passed on to any other person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n SEZ unit\/ SEZ Developer (on payment of tax) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ule 89(2)(m)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he purpose of Statement-3A and 5A. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 – Rules relating to E-Way Bills and others.04-D\/2017 Dated:- 30-8-2017 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTFINANCE SECRETARIAT NOTIFICATION NO. (4-D\/2017) No. FD 47 CSL 2017, Bengaluru, dated: 30.08.2017 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, … Continue reading “The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 – Rules relating to E-Way Bills and others.”<\/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-7650","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7650","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=7650"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7650\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7650"}],"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.- For rule 125 of the said rules, the following shall be substituted, 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.- For rule 126 of the said rules, the following shall be substituted, namely:-
\n“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”
\n8. Subs<\/p>\n
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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 hi<\/p>\n
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\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 transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consig<\/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 24 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):
\nTable
\nSl. 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 validit<\/p>\n
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\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 the State of Karnataka and for values exceeding such amount as the Commissioner, in consultation with the Chief Commissioner of central tax, may notify.
\nExplanation. – The facility of generation and cancellation of e<\/p>\n
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\n13.
\n0207
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
\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 s<\/p>\n
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\n28.
\n0407
\nBirds' eggs, in shell, fresh, preserved or cooked
\n29.
\n0409
\nNatural honey, other than put up in unit container and bearing a registered brand name
\n30.
\n0501
\nHuman hair, unworked, whether or not washed or scoured; waste of human hair
\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.\n<\/p>\n
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\n50.
\n0803
\nBananas, including plantains, fresh or dried
\n51.
\n0804
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
\n52.
\n0805
\nCitrus fruit, 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.
\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<\/p>\n
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\n70.
\n1006
\nRice [other than those put up in unit container and bearing a registered brand name]
\n71.
\n1007
\nGrain sorghum [other than those put up in unit container and bearing a registered brand name]
\n72.
\n1008
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
\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 leg<\/p>\n
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\n86.
\n1209
\nSeeds, fruit and spores, of a kind used for sowing.
\n87.
\n1210
\nHop cones, fresh.
\n88.
\n1211
\nPlants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
\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 kh<\/p>\n
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\n107.
\n3304
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\n108.
\n3825
\nMunicipal waste, sewage sludge, clinical waste
\n109.
\n3926
\nPlastic bangles
\n110.
\n4014
\nCondoms and contraceptives
\n111.
\n4401
\nFirewood or fuel wood
\n112.
\n4402
\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 <\/p>\n
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\n136.
\n8445
\nAmber charkha
\n137.
\n8446
\nHandloom [weaving machinery]
\n138.
\n8802 60 00
\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles
\n139.
\n8803
\nParts of goods of heading 8801
\n140.
\n9021
\nHearing aids
\n141.
\n92
\nIndigenous handmade musical instruments
\n142.
\n9603
\nMuddhas made of sarkanda and phoolbaharijhadoo
\n143.
\n9609
\nSlate pencils and chalk sticks
\n144.
\n9610 00 00
\nSlates
\n145.
\n9803
\nPassenger baggage
\n146.
\nAny chapter
\nPuja samagri namely,-
\n(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (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 [proposed GST Nil] (vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandantika
\n147.
\nLiquefied petroleum gas for supply to household and no<\/p>\n
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\n(3) Where the registered person uploads the invoice under sub-rule (1), 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.
\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 conveyance to carry the following documents instead of the e-way bill<\/p>\n
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\n138C. Inspection and verification of goods.- (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.
\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 the State, 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 detai<\/p>\n
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\n4. Reason for Transportation shall be chosen from one of the following:
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\n Line 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
\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 C<\/p>\n
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\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nFreight
\nInsurance
\nPacking and Forwarding Charges etc.
\nTotal
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”.
\n11. Substitution of Form GST ENR-01.- For “FORM GST ENR-01 of the said rules, the following shall be and shall be deemed to be have been substituted with effect from the 1st day of July, 2017, 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) PAN
\n(d) Aadhaar (applicable in case of proprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(ii) Godown
\n(iii) Transport services
\n(iv) Cold Storage
\n4.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(ii) Partnership
\n(iii) Company
\n(iv) Others
\n5.
\nParticulars of Principal Place of Business
\n(<\/p>\n
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\n8. List of documents uploaded (Identity and address proof)
\n9. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nSignature
\nName of Authorised Signatory
\nDate:
\nFor Office Use:
\nEnrolment no
\nDate- “.
\n12. Substitution of Form GST RFD-01.- For Form GST RFD-01 of the said rules, the following shall be and shall be deemed to be have been substituted with effect from the 1st day of July, 2017, namely:-
\n1. GSTIN\/Temporary ID:
\n2. Legal Name:
\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period: Year:
\nFrom To
\n6. Amount of Refund Claimed:
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\n(a) Excess balance in Electronic Cash ledger
\n(b) Exports of services- With payment of Tax
\n(c) Exports of goods \/ services<\/p>\n
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\n(k) Excess payment of tax, if any
\n(l) Any other (specify)
\n8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
\n(a) Bank Account Number :
\n(b) Name of the Bank :
\n(c) Bank Account Type :
\n(d) :
\n(e) Address of Bank Branch :
\n(f) IFSC :
\n(g) :
\n9. Whether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes___ No__
\nDECLARATION [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 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.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not include input tax credit availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation or <\/p>\n
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\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n10. Verification
\nI\/We hereby solemnly 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.
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n (Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure
\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: Expo<\/p>\n
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\nGSTIN of recipient
\nInvoice details
\nShipping bill\/Bill of export\/Endorsed invoice by SEZ
\nIntegrated Tax
\nIntegrated tax involved in debit note, if any
\nIntegrated tax involved in credit
\nnote, if any
\nNet Integrated tax (8+ 9 – 10)
\nNo.
\nDate
\nValue
\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)
\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 or SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\nStatement-6 [rule 89(2)(j)<\/p>\n
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\nThis is to certify that in respect of the refund amounting to Rs. <<>> (in words) claimed by M\/s (Applicant's Name) GSTIN\/ Temporary ID- for 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 Accounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis 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:
\na.
\nB to C:
\nFrom registered person to unregistered person
\nb.
\nEGM:
\nExport General Manifest
\nc.
\nGSTIN:
\nGoods and Services Tax Identification Number
\nd.
\nIGST:
\nIntegrated goods and services tax
\ne.
\nITC:
\nInput tax credit
\nf.
\nPOS:
\nPlace of <\/p>\n
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\n9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 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 su<\/p>\n
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