The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-57\/2017-1-V-(100) Dated:- 7-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralaya, Vallabh Bhwan, Bhopal
\nNo. FA 3-57-2017-1-V-(100).-
\nBhopal, the 7th September 2017
\nIn exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) and in supersession of this department's notification No. A-3-57\/2017\/1\/V(97) dated 30.08.2017, the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
\nAMENDMENTS
\n1. The amendments made by –
\n(i) serial no. 2, 3,4,5,6,7,8,11,12 and 13 shall be deemed to have come into force with effect from 1 .07.2017;
\n(ii) serial no. 9,10 and 14 shall come into force from such date as the State Government may, by notification in Official Gazette, appoint.
\n2. Amendment in rule 119.<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ms 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.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp; 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 mmon portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be deemed that he has accepted the said details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nnies, fresh, chilled or frozen [other than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , fresh, preserved or cooked = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed or peeled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dur, Alta = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hinery] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n authorised by the Commissioner or an officer empowered by him in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n verification of goods being transported on any conveyance has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and (c)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f first proviso to section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ Services Shipping bill\/ Bill of export\/ Endorsed| = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n countant: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ement-1, refund claim will be based on supplies reported in GSTR- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n detention = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017FA-3-57\/2017-1-V-(100) Dated:- 7-9-2017 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial Tax Department Mantralaya, Vallabh Bhwan, Bhopal No. FA 3-57-2017-1-V-(100).- Bhopal, the 7th September 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. … Continue reading “The Madhya Pradesh Goods and Services Tax (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-7662","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7662","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=7662"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7662\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n6. Substitution of rule 125.- for rule 125, the following rule 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, the following rule 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. Substitution of rule 137.- for rule 137, the following rule shall be substituted, namely:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 reating 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 tr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 consignment electronically on the common portal and a consolidated e-way bil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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 e-way bill for certain categories of goods as <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(13) The e-way bill generated under this rule or under rule 138 of the Central 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 of state tax, in consultation with the Chief Commissioner Of central tax goods, may notify.
\nExplanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
\nANNEXURE
\n[(<\/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 state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n03<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\n4<\/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, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
\n58.
\n0814
\nPeel<\/p>\n
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\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 leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90],<\/p>\n
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\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 khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
\n96.
\n1905
\nPappad
\n97.
\n1905
\nBread (branded or otherwise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
\n121.
\n5001
\nSilkworm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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]
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandantika
\n147.
\n\t
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n148.
\n\t
\nKerosene oil sold under PDS
\n149.
\n\t&nbs<\/p>\n
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\n(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, 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.
\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 Commission<\/p>\n
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\nProvided that on receipt of specific information on evasion 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.
\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 mad<\/p>\n
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\nbeen done during transit at one place within the State or in any other State, no further
\nphysical verification of the said conveyance shall be carried out again in the State, unless a
\nspecific information relating to evasion of tax is made available subsequently.
\n138D. Facility for uploading information regarding detention of vehicle.-Where a
\nvehicle has been intercepted and detained for a period exceeding thirty minutes, the
\ntransporter may upload the said information in FORM GST EWB-04 on the common
\nportal.”;
\n11. Substitution of Form GST ENR-01,- the existing FORM GST ENR-01 appended to the
\nsaid 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) PAN
\n(d) Aadhaar (applicable in case of
\nproprietorship concerns only)
\n3.
\nType of enrolment
\n(i) War<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\nConsent
\nI on behalf of the holder of Aadhaar number
\n give consent to \u00e2\u00e2\u0082\u00ac\u00c5\u0093Goods and Services Tax Network” to obtain my details from UIDAI for the
\npurpose of authentication. “Goods and Services Tax Network” has informed me that identity
\ninformation would only be used for validating identity of the Aadhaar holder and will be shared with
\nCentral Identities Data Repository only for the purpose of authentication.
\n8. List of documents uploaded
\n(Identity and address proof)
\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
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n12. Substitution of FORM GST RFD-01.- <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) Assessment
\n(ii) Provisional
\nassessment
\n(iii)
\nAppeal
\n(iv)
\nAuthority any
\nAny other
\norder
\n(specify)
\nITC accumulated due to inverted tax structure
\n[clause (ii) of first proviso to section 54(3)]
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer
\n(with payment of tax)
\n(g)
\nOn account of supplies made to SEZ unit\/ SEZ developer
\n(h)
\n(i)
\n(j)
\n(without payment of tax)
\nRecipient of deemed export
\nTax paid on a supply which is not provided, either wholly or
\npartially, and for which invoice has not been issued (tax paid on
\nadvance payment)
\nTax paid on an intra-State supply which is subsequently held to be
\ninter-State supply and vice versa(change of POS)
\n(k)
\nExcess payment of tax, if any
\n(1)
\nAny other (specify)
\n8.
\nDetails of Bank
\naccount
\nName of
\nbank
\nAddress of IFSC
\nbranch
\n\u00c3\u0090\u00c2\u00a2\u00c3\u00e2\u0080\u0098\u00c6\u00e2\u0080\u0099\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u0090\u00c2\u00b5
\naccount
\nof Account No.
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4),
\nif applicable
\nYes
\nNo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder this refund claim.
\nSignature
\nName
\n–
\nDesignation\/Status
\nDECLARATION
\n[rule 89(2)(g)]
\n(For recipients of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been
\n\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00bd\u00c2\u00a6
\n970 (16)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nreported in statement of inward supplies filed in Form GSTR-2 for the tax period for which
\nrefund is being claimed and the amount does not exceed the amount of input tax credit
\navailed in the valid return filed for the said tax period.
\nSignature
\nName –
\nDesignation Status
\nSELF-DECLARATION
\n[rule 89(2)(1)]
\nI
\n(Applicant) having GSTIN\/ temporary Id
\n-> solemnly affirm
\nand certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest,
\nor any other amount for the period fromto-, claimed in the re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54(3)]
\n(Amount in Rs.)
\nTurnover of
\ninverted rated
\nsupply of goods
\nTax payable on
\nsuch inverted
\nrated supply of
\nAdjusted
\ntotal turnover
\nNet input tax
\ncredit
\ngoods
\n2
\n3
\n4
\nStatement-2 [rule 89(2)(c)]
\n{
\nRefund Type: Exports of services with payment of tax
\nMaximum refund
\namount to be claimed
\n[(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d4\u00c3\u00c6\u0092\u00c2\u00b73)-2]
\n5
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nNo.
\nDate
\nValue
\nIntegrated tax
\nTaxable
\nBRC\/FIRC
\nIntegrated tax Integrated tax
\nAmt.
\nNo.
\nDate
\nvalue
\ninvolved in
\ndebit note, if
\ninvolved in
\ncredit note, if
\nNet
\nIntegrated
\ntax
\nany
\n1
\n2
\n3
\n4.
\n5
\n6
\n7
\n8
\n9
\nany
\n10
\n(6+9-10)
\n11
\nStatement-3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type:
\nExport without payment of Tax-Accumulated ITC
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nNo.
\nDate
\nValue
\nGoods\/
\nServices
\nEGM Details
\nRef No. Date
\n1 2 3 4 (G\/S) 6 7 8 9 10 11 12
\nShipping bill\/ Bill of export
\nPort code No. Date
\nBRC\/ FIRC
\nNo.
\nDate
\nStatement-3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninvoice no.
\n(G\/S)
\nSr. No.
\nNo.
\nDate
\nValue
\n1
\n2
\n3
\n4
\n5
\nNo.
\n6
\nDate
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax
\n(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
\n(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d2\u00c3\u00c6\u0092\u00c2\u00b73)
\nservices
\n1
\n2
\n3
\n4
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nStatement-6 [rule 89(2)(i)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any: Order No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoices covering transaction considered as intra-State \/
\ninter-State transaction earlier
\n(Amount in Rs.)
\n970 (19)
\nTransaction w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName:
\nMembership Number:
\nPlace:
\nDate:
\n970 (20)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nNote This Certificate is not required to be furnished by the applicant, claiming refund under clause
\n(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:
\nIntegrated goods and services tax
\n(a) B to C:
\nFrom registered person to unregistered person
\n(b) EGM:
\nExport General Manifest
\n(c) GSTIN:
\nGoods and Services Tax Identification Number
\n(d) IGST:
\n(e) ITC:
\n(f) POS:
\n(g) SEZ:
\n(h) Temporary ID:
\nTemporary Identification Number
\n(i) UIN:
\nInput tax credit
\nPlace of Supply (Respective State)
\nSpecial Economic Zone
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing application.
\n3. Debi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1 and GSTR-2.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n970 (21)
\n\u00c3\u00a2\u00c5\u00e2\u0080\u009c\u00e2\u00e2\u0082\u00ac\u00c5\u0093 11. BRC or FIRC details will be mandatory where refund is claimed against export of
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNotes:
\n1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
\nhaving annual turnover upto five crore rupees in the preceding financial year and at
\nfour digit level for taxpayers having annual turnover above five crore rupees in the
\npreceding financial year.
\n2. Transport Document number indicates Goods Receipt Number or Railway Receipt
\nNumber or Airway Bill Number or Bill of Lading Number.
\n3. Place of Delivery shall indicate the PIN Code of place of delivery.
\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
\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
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3<\/p>\n
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\nApproximate Location
\nof detention
\nPeriod of detention
\nName of Officer in- (if known)
\ncharge
\nDate
\nTime
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nDate:
\nWIN
\nSerial No. of Invoice
\nDate of Invoice
\nGSTIN or UIN, if
\nDetails of Recipient (Billed to) Details of Consignee (Shipped to)
\navailable
\nName
\nAddress
\nState (name and code)
\nType of supply –
\nB to B supply
\nB to C supply
\nAttracts Reverse Charge
\nAttracts TCS
\nGSTIN of operator
\nAttracts TDS
\nExport
\nSupplies made to SEZ
\nDeemed export
\nGSTIN of TDS Authority
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n970 (25)
\nSr.
\nDescription HS
\nQty. Uni
\nPrice
\nTota
\nNo.
\nof Goods
\nN
\nt
\n(per
\n1
\nDiscoun
\nt, if any
\nTaxabl
\ne value
\nCentral tax
\nState or UT
\ntax
\nIntegrated
\ntax
\nCess
\nunit)
\nvalu
\nRate Amt.
\nRate Amt.
\nRate Am
\nRa
\nA
\ne
\nt.<\/p>\n
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