The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2017.
G.O. Ms. No. 100 Dated:- 30-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
\nCOMMERCIAL TAXES AND REGISTRATION DEPARTMENT
\n [G.O. Ms. No. 100, Commercial Taxes and Registration (B1), 30th August 2017, Aavani 14, Hevilambi, Thiruvalluvar Aandu-2048.]
\nNo.SRO A-40(a) \/2017.-In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
\n2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (he<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n intment, 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 he 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 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 ther 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 details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ther than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ney, other than put up in unit container and bearing a registered brand name = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dried = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d spacecraft launch vehicles = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he 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 ssioner or an officer authorised by him in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ition or fairs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nI. with effect from the 29th June 2017, for “FORM GST ENR-01”, the following Form shall be deemed to have been substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uthorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n our knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Taxable Value = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rds and returns particulars maintained\/ furnished by the applicant. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in GSTR-1 and GSTR-2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2017.G.O. Ms. No. 100 Dated:- 30-8-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTNOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 100, Commercial Taxes and Registration (B1), 30th August 2017, Aavani 14, Hevilambi, Thiruvalluvar Aandu-2048.] No.SRO A-40(a) \/2017.-In exercise of the … Continue reading “The Tamil Nadu Goods and Services Tax (Third 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-7740","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7740","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=7740"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7740\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) for rule 125, with effect from 29th June 2017, the following rule shall be deemed to have been 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.”;
\n(v) for rule 126, with effect from 29th June 2017, the following rule shall be deemed to have been 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.”;
\n(vi) for rule 137, with effect from 29th June 2017, the following rule shall be deemed to have been 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 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 his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GS<\/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 or Union territory 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 bill in FORM GST EWB-02 may b<\/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
\n(3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2):
\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 may be specified therein:
\nProvided furth<\/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 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[See rule 138 (14)]
\nS.No.\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.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, fre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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, caulifl owers, kohlrabi, kale and similar edible brassicas, fresh or chilled
\n39.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\n40.
\n0706
\nCarrots, turnips, salad beetroot, salsify, celeria<\/p>\n
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\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 of citrus fruit or melons (including watermelons), fresh.
\n59.\n<\/p>\n
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\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], of sago or of roots or tubers of heading 0714 or of the products of Ch<\/p>\n
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\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), except pizza bread
\n98.
\n2201
\nWater [other than aerated, mineral, p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 laying, cocoon
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n124.
\n5101
\nWoo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 phool bahari jhadoo
\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
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandantika
\n147.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n148.
\nKerosene oil sold under PDS
\n149.
\nPostal baggage transported by Department of Posts
\n150.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metal<\/p>\n
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\n(3) Where the registered person uploads the invoice under sub-rule (2), 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
\nDevice 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 in 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-
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b) a delivery challan, where the goods are transported for reasons other than by wa<\/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 detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
\nFORM GST EWB<\/p>\n
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\n9
\nFor own use
\n10
\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 Rule 138 C)
\nVerification Report
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\n Cess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nFORM GST EWB-04
\n(See Rule 138D)
\nReport of detention
\nE-Way Bill Number
\nApproximate Location of detention
\nPeriod of detention
\nName of Officer in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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(a)
\nAddress
\nBuilding No. or Flat No.
\nFloor No.
\nName of the Premises or Building
\nRoad or Street
\nCity or Town or Locality or
\nVillage
\nTaluka or Block
\nDistrict
\nState
\nPIN Code
\nLatitude
\nLongitude
\n(b)
\nContact Information (the e-mail address and mobile number will be used for authentication)
\nE-mail <\/p>\n
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\nFor Office Use:
\nEnrolment no
\nDate- “.
\nII. with effect from the 29th Ju ne 2017, for “FORM GST RFD-01”, the following Form shall be deemed to have been substituted, namely:-
\n “FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
\n1.
\nGSTIN\/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of refund claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods\/services- without payment of tax (accumulated ITC)
\n(d)
\nOn account of order
\nSl. No.
\nType of order
\nOrder no.
\nOrder date
\nOrder Issuing Authority
\nPayment ref<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\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 reported in statement of inw<\/p>\n
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\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to Section 54(3)]
\n(Amount in Rs.)
\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: Exports of services with payment of tax
\n(Amount in Rs.)
\nSl.No.
\nInvoice details
\nIntegrated tax
\nBRC\/FIRC
\nIntegrated tax involved in debit note, if any
\nIntegrated tax involved in credit note, if any
\nNet Integrated tax (6+9 – 10)
\nNo.
\nDate
\nValue
\nTaxable value
\nAmt.
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nStatement- 3 [rule 89(2)(b)<\/p>\n
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\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)
\n(Amount in Rs.)
\nSl.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 \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\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)]
\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 Sections 77 (1) and (2), if any: Order No: Order Date:
\n(Amount in Rs.)
\nGSTIN\/UIN Name (in case B2C)
\nDetails of invoices covering transa<\/p>\n
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\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote – This 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.
\nTerms used:
\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:
\nIntegrated goods and services tax
\n(e) ITC:
\nInput tax credit
\n(f) POS:
\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 return or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the <\/p>\n
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\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 supply of goods and services' shall have the same meaning as defined in rule 89(4).”;
\n(i) in Serial No. 4, for the words “appointment date”, the words “appointed date” shall be substituted;
\n(ii) in Serial No. 5, for the words “credit on”, the words “credit of” shall be deemed to have been substituted.
\nS.K. PRABAKAR,
\nPrincipal Secretary to <\/p>\n
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