The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017
FA-3-57\/2017-1-V-(97) Dated:- 30-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
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\n=============
\nDocument 1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in
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\n( \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 )
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bill has been generated in accordance with the provisions of sub-rule (1), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bill generated under this rule shall be valid for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n transported are specified in Annexure; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , Kola nuts (Cola spp.), Areca nuts, fresh, whether or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t up in unit container and bearing a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 90. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itives, wheat bran and de-oiled cake = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocessed but not spun = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rsmiths' wares and other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ill of supply or bill of entry; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion of tax is made available subsequently. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lared quantity of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any other order = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or fully exempt supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 89(5)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed on to any other person. This certificate is based on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the turnover in a State or a Union territory, as defined = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017FA-3-57\/2017-1-V-(97) Dated:- 30-8-2017 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTDownload PDF ============= Document 1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in 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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-7663","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7663","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=7663"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7663\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Save as otherwise provided in these rules, they shall come into force on such date
\nas the State Government may, by notification in the Official Gazette, appoint.
\n2. Substitution of rule 138.- In the Madhya Pradesh Goods and Services Tax Rules, 2017
\n(hereafter in this notification referred to as the principal rules), –
\n(i) for rule 138, the following shall be substituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and
\ngeneration of e-way bill.- (1) Every registered person who causes movement of goods of
\nconsignment value exceeding fifty thousand rupees-
\n(i)
\nin relation to a supply; or
\n(ii)
\nfor reasons other than supply; or
\n(iii)
\ndue to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to the said
\ngoods in Part A of FORM GST EWB-01, electronically, on the common portal.
\n(2) Where the goods are transported by the registered person as<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n952 (1)
\nProvided further that where the movement is caused by an unregistered person either
\nin his own conveyance or a hired one or through a transporter, he or the transporter may, at
\ntheir option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
\nmanner specified in this rule:
\nProvided also that where the goods are transported for a distance of less than ten
\nkilometres within the State from the place of business of the consignor to the place of
\nbusiness of the transporter for further transportation, the supplier or the transporter may not
\nfurnish the details of conveyance in Part B of FORM GST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
\nunregistered supplier to a recipient who is registered, the movement shall be said to be caused
\nby such recipient if <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhere multiple consignments are intended to be transported in one conveyance, the
\ntransporter may indicate the serial number of e-way bills generated in respect of each such
\nconsignment electronically on the common portal and a consolidated e-way bill in FORM
\nGST EWB-02maybe generated by him on the said common portal prior to the movement of
\ngoods.
\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
\naccordance with the provisions of sub-rule (1) and the value of goods carried in the
\nconveyance is more than fifty thousand rupees, the transporter shall generate FORM
\nGSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be,
\nand may also generate a consolidated e-way bill in FORM GST EWB-02 on the common
\nportal prior to the movement of goods.
\n952 (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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe period as mentioned in column (3) of the Table below from the relevant date, for the
\ndistance the goods have to be transported, as mentioned in column (2):
\nTable
\nSr. no.
\n(1)
\nDistance
\n(2)
\nValidity period
\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-
\nway bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, the goods
\ncannot be transported within the validity period of e-way bill, the transporter may generate
\nanother e-way bill after updating the details in Part B of FORM GSTEWB-01.
\nExplanation. For the purposes of this rule, the “relevant date” shall mean the date on which
\nthe e-way bill has been generated and the period of validity shall be counted from the time at
\nwhich the e-way bill has been generated and each da<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b)
\nwhere the goods are being transported by a non-motorised conveyance;
\n(c)
\nwhere the goods are being transported from the port, airport, aircargo complex
\nand land customs station to an inland container depot or a container freight station for
\nclearance by Customs; and
\n(d) in respect of movement of goods within such areas as are notified under clause
\n(d) of sub-rule (12) of rule 138 of the Goods and Services Tax Rules of the concerned
\nState.
\nExplanation. The facility of generation and cancellation of e-way bill may also be made
\navailable through SMS.
\nS.
\nChapter or
\nNo. Heading or
\nSub-heading
\nor Tariff
\nitem
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\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
\n(1)
\n(2)
\n(3)
\n0101
\nLive asses, mules and hinnies
\n2.
\n0102
\nLive bovine animals
\n3.
\n0103
\nLive swine
\n4.
\n0104
\nLive sheep and goats
\n5.
\n0105
\n6.
\n01<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription of Goods
\n(1)
\n(2)
\n14.
\n0208
\n15.
\n0209
\n16.
\n0209
\n17.
\n18.
\n0210
\n19.
\n0301
\n20.
\n0302
\n21.
\n0304
\n22.
\n0306
\n23.
\n0307
\n24.
\n0308
\n25.
\n0401
\n25
\n22 22
\n0403
\n0406
\n(3)
\nOther meat and edible meat offal, fresh, chilled or frozen [other than
\nfrozen and put up in unit container]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, fresh, chilled or frozen [other than frozen and put up in unit
\ncontainer]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, salted, in brine, dried or smoked [other than put up in unit
\ncontainers]
\nMeat and edible meat offal, salted, in brine, dried or smoked; edible
\nflours and meals of meat or meat offal, other than put up in unit
\ncontainers
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in
\nfrozen state [other than goods falling under Chapter 3 and attracting
\n2.5%]
\nLive fish.
\nFish, fresh or chilled, excluding fish fillets and other fish meat of
\nheading 0304
\nFish<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhuman hair
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply
\nprepared (but not cut to shape), treated with acid or gelatinised; powder
\nand waste of these products
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
\nantlers; etc.
\nSemen including frozen semen
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n952 (5)
\n73.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\n(1)
\n(2)
\n34.
\n6.
\n35.
\n0701
\n36.
\n0702
\n37.
\n0703
\n38.
\n0704
\n39.
\n0705
\n40.
\n0706
\n41.
\n0707
\n42.
\n0708
\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
\n(3)
\nLive trees and other plants; bulbs, roots and the like; cut flowers and
\nornamental foliage
\nPotatoes, fresh or chilled.
\nTomatoes, fresh or chilled.
\nOnions, shallots, garlic, leeks and other alliaceous vegetable<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnot shelled or peeled
\nBananas, including plantains, fresh or dried
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
\nfresh.
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and
\nsatsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
\nincluding pomelos, Lemons (Citrus limon, Citrus limonum) and limes
\n(Citrus aurantifolia, Citrus latifolia), fresh.
\nGrapes, fresh
\nMelons (including watermelons) and papaws (papayas), fresh.
\nApples, pears and quinces, fresh.
\nApricots, cherries, peaches (including nectarines), plums and sloes,
\nfresh.
\nOther fruit such as strawberries, raspberries, blackberries, mulberries
\nand loganberries, black, white or red currants and gooseberries,
\ncranberries, bilberries and other fruits of the genus vaccinium, Kiwi
\nfruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
\nCustard-apple (ata), Bore, Lichi, fresh.
\n952 (6)
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 registered
\nbrand name]
\nGrain sorghum [other than those put up in unit container and bearing a
\nregistered brand name]
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
\nRagi] [other than those put up in unit container and bearing a registered
\nbrand name]
\nWheat or meslin flour [other than those put up in unit container and
\nbearing a registered brand name].
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye
\nflour, etc.] [other than those put up in unit container and bearing a
\nregistered brand name]
\nCereal groats, meal and pellets [other than those put up in unit
\ncontainer and bearing a registered brand name]
\nCereal grains hulled
\nFlour, of potatoes [other t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1213
\n91.
\n1214
\n92.
\n93.
\n94.
\n95.
\n1301
\n1404 90 40
\n1701 or 1702
\n1904
\n96.
\n1905
\n97.
\n1905
\n98.
\n2201
\n99.
\n100.
\n2201
\n2202 90 90
\n101. 2302, 2304,
\n2305, 2306,
\n2308, 2309
\n102.
\n2501
\n103.
\n2835
\n104.
\n3002
\n105.
\n3006
\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.e. 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 sowing.
\nHop cones, fresh.
\nPlants and parts of plants (including seeds and fruits), of a kind used
\nprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or
\nsimilar purpose, fresh or chilled.
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane,
\nfresh or chilled.
\nCereal straw and husks, unprepared, whether or not chopped, ground,
\npressed <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSalt, all types
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS
\nspecification No.5470 : 2002
\nHuman Blood and its components
\nAll types of contraceptives
\n952 (8)
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nDescription of Goods
\nitem
\n(1)
\n(2)
\n106.
\n3101
\n107.
\n3304
\n108.
\n3825
\n109.
\n3926
\n110.
\n4014
\n111.
\n4401
\n112.
\n4402
\n(3)
\nAll goods and organic manure [other than put up in unit containers and
\nbearing a registered brand name]
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\nMunicipal waste, sewage sludge, clinical waste
\nPlastic bangles
\nCondoms and contraceptives
\nFirewood or fuel wood
\nWood charcoal (including shell or nut charcoal), whether or not
\nagglomerated
\n113. 4802\/4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 knives, hedge shears, timber wedges and
\nother tools of a kind used in agriculture, horticulture or forestry.
\nAmber charkha
\nHandloom [weaving machinery]
\nSpacecraft (including satellites) and suborbital and spacecraft launch
\nvehicles
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff
\nitem
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n952 (9)
\nDescription of Goods
\nParts of goods of heading 8801
\nHearing aids
\n(3)
\nIndig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\narticles (Chapter 71)
\nCurrency
\nUsed personal and household effects
\nCoral, unworked (0508) and worked coral (9601)
\n3. Insertion of new rule.- in the principal rules, after rule 138 and before rule 139, the
\nfollowing 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)
\na copy of the e-way bill or the e-way bill number, either physically or mapped
\nto a Radio Frequency Identification Device embedded on to the conveyance in such
\nmanner as may be notified by the Commissioner.
\n952 (10)
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n(2) A registered person may obtain an Invoice Reference Number from the common
\nportal by uploading, on the said<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 officer
\nempowered by him in this behalf may authorise the proper officer to intercept any conveyance
\nto verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-
\nState movement of goods.
\n(2)
\nThe 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 the e-
\nway bill has been mapped with the said device.
\n(3) The physical verification of conveyances shall be carried out by the proper officer as
\nauthorised by the Commissioner or an officer empowered by him in this behalf:
\nProvided that on receipt of specific information on evasion of tax, physical
\nverific<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.”;
\n4. Addition of new forms.- After the existing FORM GST CPD-02 of the principal rules, the
\nfollowing new forms shall be added, namely:-
\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093FORM GST EWB-01
\n(See Rule 138)
\nE-Way Bill
\nPART-A
\nA.1 GSTIN of Recipient
\nA.2 Place of Delivery
\nA.3 Invoice or Challan Number
\nA.4 Invoice or Challan Date
\nA.5 Value of Goods
\nA.6 HSN Code
\nA.7 Reason for Transportation
\nA.8 Transport Document Number
\nPART-B
\nB. Vehicle Number
\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.
\nTran<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDeclared value of goods
\nBrief description of the discrepancy
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n952 (13)
\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
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nFORM GST EWB-04
\n(See Rule138D)
\nE-Way Bill Number
\nReport of detention
\nApproximate Location
\nof detention
\nPeriod of detention
\nName of Officer in- (if known)
\ncharge
\nDate
\nTime
\n952 (14)
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSubstitution of FORM GST ENR-01.- in the principal rules to FORMS, –
\nwith effect from the 1st July of 2017, for “FORM GST ENR-01”, the following Form
\nshall be substituted and shall be deemed to be have been substituted, 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) Warehouse or Depot
\n(iii) Transport services
\n4.
\n(ii) Godown
\n(iv) Cold Storage
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\n5.
\nParticulars of Principal Place of Business
\n(a) Address
\nBuilding No. or Flat No..
\n(ii) Partnership
\n(iv) Others
\nFloor No.
\nName of the
\nRoad or Street
\nPremises or Building
\nCity or Town or Locality or
\nTaluka or Block
\nVillage
\nDistrict
\nState
\nLatitude
\nPIN Code
\nLongitude
\n(b)
\nContact Information (the email address and mobil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i)
\nSelect the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\n(ii)
\nMention the following details:
\n1. Order No.
\n2. Order Date
\n3. Order Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\n(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\n(f) On account of supplies made to SEZ unit\/ SEZ developer (with payment of tax).
\n(g) On account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(h) Recipient of deemed export
\n(i) Tax paid on a supply which is not provided, either wholly or partially, and for which
\ninvoice has not been issued (tax paid on advance payment)
\n(j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply
\nand vice versa (change of POS)
\n(k) Excess payment of tax, if any
\n(1) Any other (specify)
\n8. Details of Bank Account (to be auto populated from R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation or Status
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special
\nEconomic Zone developer has not availed of the input tax credit of the tax paid
\nby the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation Status
\n952 (19)
\nDECLARATION [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
\nreported in statement of inward supplies filed in Form GSTR-2 for the tax for which refund is
\nbeing claimed and the amount does not exceed the amount of input tax credit availed in the
\nvalid return filed for the said tax period.
\nSignature
\nName –
\nDesignation Status
\nI\/We
\nSELF-DECLARATION [rule 89(2)(I)]
\n(Applicant) having GSTI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund Type: ITC accumulated due to inverted tax structure
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nTurnover of
\ninverted rated
\nsupply of goods
\nTax payable on
\nsuch inverted
\nrated supply of
\ngoods
\nAdjusted
\ntotal turnover
\nNet input tax
\ncredit
\n1
\n2
\n3
\n4
\nStatement-2 [rule 89(2)(c)]
\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
\nSr. No.
\nInvoice details
\nNo.
\nDate
\nValue
\nIntegrated tax
\nTaxable
\nBRC\/FIRC
\nIntegrated tax Integrated tax
\nAmt.
\nNo.
\nDate
\ninvolved in
\nvalue
\ndebit
\nnote, 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
\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 30 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n952 (21)
\nStatement- 3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type:
\nExport without payment of Tax-Accumulated ITC
\nSr. No.
\nNo.
\nInvoice details
\nDate
\nValue
\n1
\n2
\n3
\n4
\nGood<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\nInvoice details
\n(G\/S)
\nGoods\/ Services Shipping bill\/ Bill of export\/ Endorsed
\ninvoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\nS
\n6
\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
\nTurnover of zero rated
\nNet input tax credit
\nAdjusted total
\nsupply of goods and
\nservices
\nturnover
\nRefund amount
\n(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d2\u00c3\u00c6\u0092\u00c2\u00b73)
\n2
\n3
\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:
\nGSTIN\/
\nUIN
\nDetails of invoices covering transaction considered as intra-State \/
\ninter-State transaction earlier
\nOrder Date:
\nTransaction which were held inter State \/
\nintra-State supply subse<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe examination of the Books of Accounts, and other relevant records and Returns particulars
\nmaintained\/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
\nclause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nInstructions –
\n1. Terms used:
\n(a) B to C:
\n(b) EGM:
\n(c) GSTIN:
\n(d) IGST:
\n(e) ITC:
\n(f) POS:
\nFrom registered person to unregistered person
\nExport General Manifest
\nGoods and Services Tax Identification Number
\nIntegrated goods and services tax
\nInput tax credit
\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 ap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder clause (112) of section 2 excluding the value of exempt supplies other than zero-rated
\nsupplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-
\n1. and GSTR-2.
\n11. 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 8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n