The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017
511\/2017\/XXVII(8)\/9(120)\/2017 Dated:- 29-6-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
\nFinance Section-8
\nNo. 511\/2017\/XXVII(8)\/9(120)\/2017
\nDehradun Dated 29th June, 2017
\nIn exercise of the powers conferred by section 164 or the Uttarakhand Goods and Services lax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:
\nThe Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017
\n1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n(i) In the Uttarakhand Goods and Services Tax Rules, 2017, after rule 26 the following rules shall he inserted, namely:-
\n=============
\nDocument 1
\nIn pursuance of the provisions of clause (3) of Article 34<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(c) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application of rule 30 or rule 31 in that order. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er cent. of the lesser of the two = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y holder at the time of supply of service; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re agent in the payment of those fees, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nDocumentary requirements and conditions for claiming input fax credit,- (1) The = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nate to such amount not paid to the supplier in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n proviso to sub-section (4) of section 17 and not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 20, of person R, during the relevant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the return in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods, in terms of clauses (c) and (d) of sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d reversal thereof,- (1) The input tax credit in respect of inputs or impul services, which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n exempt supplies during the tax period, and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n credit on such inputs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n effec tip = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eriod on common capital goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5) of section 29, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of sub rule (1) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter VI = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e trade or commerce; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onditions, namely,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pect of such goods or services fcentral tax, State tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n symbolised as “-” and “\/” respectively, and any combauation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tor credit note issued by an Input Service Distributor shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n carriage in which the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entral tax, State tax, integrated tax, Union territory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d vouchers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n usiness mentioned in his certificate of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ccounts showing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to maintain under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ged in the business of transporting goods shall maintain records of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be made available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to non-taxable supplies or for purposes other than busines = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 52 shall furnidi a return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , interest, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rd supplies and inward = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n basis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n duction in the output tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n added under sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is made available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (1) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oreign University recognized by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \navailable to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y register of the person shall be debited by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ercising jurisdiction in the matter, through the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amount. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the payment is made by way of National Electronic Fund Transfer or Real = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST PMT-03, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to a Special Economic Zone unit or a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n viso to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ration to the effect that the incidence of tax, interest or any other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthrough the common portal electronically, clearly indicating the date of filing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n satisfied that the amount claimed as refund under sub rule = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n admissible or is not payable to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n refund shall be deemed to be rejected, if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tatis mutandis, apply for the sanction and payment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1) of section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Charemsan, a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n om = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application along with the documents in support of his request, electronically, in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) The applicant may file an application in FORM GST ASMT- 08 for release of security = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to be made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n audit to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ruling issued under sub-section (6) of section 98 shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ase may be, the Appellate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n indicating the final amount of demand confirmed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f claims under section 3, sub-section (3) of section 5, sections 6 and 6A and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \ncredited to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \napplicant maintained in FORM GST PMT-2 on the common portal; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by the Council. = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n27. Value of supply of goods or services where the consideration is not wholly in money.-
\nWhere the supply of goods or
\nservices is for a consideration not wholly in money, the
\nvalue of the supply sha
\n!!
\n,
\n–
\n(a) be the open market value of such supply;
\n(b) if the open market value is not available under clause (a), be the sum total of
\nconsideration
\nin money and any such further amount in money as is equivalent to the
\nconsideration not in
\nmoney, if such amount is known at the time of supply;
\n(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
\nof supply of
\ngoods or services or both of like kind and quality:
\n(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the
\nsum total of
\nconsideration in money and such further amount in money that is
\nequivalent to
\nconsideration not in money as determined by the application of rule 30
\nor rule 31 in that order.
\nIllustration:
\n1
\ntow
\n(1) Where a new phon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nif the open market value is not available, be the value of supply of goods or
\nservices of like kind and
\nquality;
\nif the value is not determinable under clause (a) or (b), be the value as determined
\nby the
\napplication of rule 30 or rule 31, in that order:
\nProvided that where the goods are intended for further supply as such by the recipient, the
\nvalue
\nshall, at the
\noption of the supplier, be an amount equivalent to ninety percent of the
\nprice charged for the
\nsupply of goods of like kind and quality by the recipient to his customer
\nnot being a
\nrelated person:
\nProvided further that where the recipient is eligible for full input tax credit, the valure
\ndeclared
\nin the
\ninvoice shall be deemed to be the open market value of the goods or services.
\n29. Value of supply of goods made or received through an agent.-The value of supply of
\ngoods between
\nthe principal and his agent shall-
\n(a) be the open market value of the goods being supplied, or at the option of the supp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\n1
\n30. Value of supply of goods or services or both based on cost.-Where the value of a
\nsupply of goods or services or both is not determinable by any of the preceding rules of the.
\nChapter, the value shall be one hundred and ten percent of the cost of production nor
\nmanufacture or the cost of acquisition of such goods or the cost of provision of such service.
\n31. Residual method for determination of value of supply of goods or services or bo th.
\nWhere the value of supply of goods or services or both cannot be determined under rules, 17
\nto 30, the same shall be determined using reasonable means consistent with the principles and
\nthe general provisions of section 15 and the provisions of this Chapter:
\nProvided that in the case of supply of services, the supplier may opt for this rule.
\nignoring rule 30.
\n32. Determination of value in respect of certain supplies.- (1) Notwithstanding anyth imp
\ncontained in the provisions of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namounts the person changing the money would have received by converting any of
\nthe two currencies into Indian Rupee on that day at the reference rate provided by the
\nReserve Bank of India.
\nProvided also that a person supplying the services may exercise the option to ascertain
\nthe value in terms of clause (b) for a financial year and such option shall not be
\nwithdrawn during the remaining part of that financial year.
\n(b)
\nat the option of the supplier of services, the value in relation to the supply of
\nforeign currency, including money changing, shall be deemed to be-
\n(i) one per cent, of the gross amount of currency exchanged for an amount up
\nto one lakh rupees, subject to a minimum amount of two hundred and fifty
\nrupees;
\n3
\n(ii) one thousand rupees and half of a per cent. of the gross amount of currenOS
\nexchanged
\nfor an amount exceeding one lakh rupees and up to ten Takb
\nrupees; and
\n(iii) five thousand and five hundred rupees and one t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIN
\n(b) in case of single premium annuity policies other than (a), ten per cent, of sing fe
\npremium charged
\nfrom the policy holder; or
\n(c) in all other cases, twenty five per cent. of the premium charged from the policy
\nholder in the first
\nyear and twelve and a half per cent. of the premium charged from n
\nthe policy holder
\nin subsequent years:
\nProvided that nothing contained in this sub-rule shall apply where the entire
\npremium paid
\nby the
\npolicy holder is only towards the risk cover in life insurance.
\n(5) Where a taxable supply is provided by a person dealing in buying and selling of second
\nhand goods i.e., used
\ngoods as such or after such minor processing which does not change the
\nnature of the goods and where
\nno input tax credit has been availed on the purchase of such
\ngoods, the value of
\nsupply shall be the difference between the selling price and the purchase
\nprice and where the value
\nof such supply is negative, it sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis available, shall be deemed to be NII..
\n33.
\nValue of supply of services in case of pure agent. Notwithstanding aus thump
\ncontained
\nin the provisions
\nof this Chapter, the expenditure or costs incurred by a supplier as
\na pure agent of the recipient
\nof supply shall be excluded from the value of supply, if all the
\nfollowing conditions
\nare satisfied, namely,-
\n(i) the supplier acts as a pure agent of the recipient of the supply, when he ntakes the
\npayment to the
\nthird party on authorisation by such recipient;
\n(ii) the payment made by the pure agent on behalf of the recipient of supply has been
\nseparately
\nindicated in the invoice issued by the pure agent to the recipient of service,
\nand
\n(iii) the supplies procured by the pure agent from the third party as a pure agent of the
\nrecipient of
\nsupply are in addition to the services he supplies on his own account.
\nExplanation
\n,- For
\nthe purposes of this rule, the expression “pure agent\u201d means a person who
\n(a)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTherefore, A's
\nrecovery of such expenses is a disbursement and not part of the value of
\nsupply made
\nby A to B.
\n34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
\nThe rate of
\nexchange for the determination of the value of taxable goods or services or both
\nshall
\nbe the applicable reference rate for that currency as determined by the Reserve Bank of
\nIndia on the
\ndate of time of supply in respect of such supply in terms of section 12 or, as the
\ncase may be, section 13
\nof the Act.
\n35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory
\ntax.-Where the
\nvalue of supply is inclusive of integrated tax or, as the case may be, central
\nlax, State tax, Union
\nterritory tax, the tax amount shall be determined in the following
\nnanner,
\nnamely.-
\n–
\nTax amount (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
\n(GST, SGST or
\nUTGST} \u00c3\u00b7 (100+ sum of tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninput tax
\ncredit
\nshall be availed by a registered person, including the Input Service
\nDistributor, on the basis of
\nany of the following documents, namely.-
\n(2)
\n(3)
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\nan invoice issued by the supplier of goods or services or both in accordance with
\nthe provisions of
\nsection 31;
\nan invoice issued in accordance with the provisions of clause (1) of sub-section
\n(
\n3) of
\nsection 31, subject to the payment of tax;
\na debit note issued by a supplier in accordance with the provisions of section 34;
\na bill of entry or any similar document prescribed under the Customs Act, 1962 OF
\nrules made
\nthereunder for the assessment of integrated tax on imports;
\nan Input Service Distributor invoice or Input Service Distributor credit note or
\nany
\ndocument issued by an Input Service Distributor in accordance with the
\nprovisions of
\nsub-rule (1) of rule 54.
\nInput tax credit shall be avai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6
\nFORM GSTR-2 for the month immediately following the period of one hundred and ei phts
\ndays from the date of the issue of the invoice
\n:
\nProvided that the value of supplies made without consideration as specified in Schedule of
\nthe said Act shall be deemed to have
\nbeen paid for the purposes of the second proviso to mab
\nsection (2) of section 16.
\n(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax
\nliability of the registered person
\nfor the month in which the details are furnished.
\n(3) The registered person shall be liable to pay interest at the rate notified under sub-sect ion
\n(1) of section 50 for the
\nperiod starting from the date of availing credit on such supplies uill
\nthe date when the amount added
\nto the output tax liability, as mentioned in sub-rule (2) . is
\npaid.
\n(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re
\navailing of a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncovered under clause (
\na);
\n(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
\nadmissible to
\nthe company or the institution and shall be furnished in FORM GSTR-2;
\n(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
\n41, 42 and 43,
\nbe credited to the electronic credit ledger of the said company or the
\ninstitution.
\n39.
\nProcedure for distribution of input tax credit by Input Service Distributor.- (1) An
\nInput
\nService Distributor
\nshall distribute input tax credit in the manner and subject to the
\nfollowing conditions,
\nnamely,-
\n(a)
\nthe input tax credit available for distribution in a month shall be distributed in
\nthe same month and the details thereof shall be furnished in FORM GSTR-6
\nin accordance with the provisions of Chapter VIII of these rules:
\n(b)
\n(c)
\n(d)
\nthe Input Service Distributor shall, in accordance with the provisions of clause
\n(d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod
\n, and
\n\u201cT\u201d is the aggregate of the turnover, during the relevant period, of all recipients
\nto whom the
\ninput service is attributable in accordance with the provisions of
\nsection 20;
\n(e)
\nthe input tax credit on account of integrated tax shall be distributed as input tas
\ncredit of integrated tax to every recipient;
\n(f) the input tax credit on account of central tax and State tax or Union territory tax
\nshall-
\n(i) in respect of a recipient located in the same State or Union territory in which
\nthe Input Service Distributor is located, he distributed as input tax credit of
\ncentral tax and State tax or Union territory tax respectively;
\n(\u00c2\u00a1\u00c2\u00a1) in respect of a recipient located in a State or Union territory other than that
\nof the Input Service Distributor, be distributed as integrated tax and the amount
\nto be so distributed shall be equal to the aggregate of the amount of input lax
\ncredit
\nof central tax and Sta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTR-6;
\n(j) any input tax credit required to be reduced on account of issuance of a credit note to
\nthe
\nInput
\nService Distributor by the supplier shall be apportioned to each recipient in
\nthe same ratio
\nin which the input tax credit contained in the original invoice was
\ndistributed
\nin terms of clause (d), and the amount so apportioned shall be-
\n(i) reduced from the amount to be distributed in the month in which the credit
\nnote is included in the return in FORM GSTR-6; or
\n50
\n(ii) added to the output tax liability of the recipient where the amount
\napportioned is in the negative by virtue of the amount of credit under distribution
\nbeing less than the amount to be adjusted.
\n(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
\nlater
\non for any other reason for any of the recipients, including that it was distributed to a
\nwrong recipient by the Input Service Distributor, the process specified in clause (j) of sub\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1) of section 18, shall be claimed after reducing the tax paid on such capital goods by
\nfive percentage points per quarter of a year or part thereof from the date of the invoice
\nor such other documents on which the capital goods were received by the taxable
\nperson.
\n(b) the registered person shall within a period of thirty days from the date of his
\nbecoming eligible to avail the input tax credit under sub-section (1) of section 18 shall
\nmake a declaration, electronically, on the common portal in FORM GST ITC-01 to
\nthe effect that he is eligible to avail the input tax credit as aforesaid;
\n9
\n(c) the declaration under clause (b) shall clearly specify the details relating to i
\ninputs held in stock or inputs
\ncontained in semi-finished or finished goods he fd in
\nthe
\nstock, or as the case may be,
\ncapital goods-
\n(i) on the day immediately preceding the date from which he becomes
\nliable to pay tax under
\nthe provisions of the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) of sub-section (1) of
\nsection 18 shall be verified with the corresponding details
\nfurnished by the corresponding
\nsupplier in FORM GSTR-1 or as the case may be, in
\nFORM GSTR- 4, on the common
\nportal.
\n(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
\npurposes of sub-section (6) of section
\n18, shall be calculated by reducing the input tax on the
\nsaid goods at the rate of five percentage
\npoints for every quarter or part thereof from the date
\nof the issue of the invoice for such
\ngoods.
\n41.
\nTransfer of credit on sale, merger, amalgamation, lease or transfer of a
\nbusiness
\n. (1) A registered person
\nshall, in the event of sale, merger, de-merger,
\namalgamation, lease or transfer or change
\nin the ownership of business for any reason,
\nfurnish the details of sale, merger, de-
\nmerger, amalgamation, lease or transfer of business, in
\nFORM GST ITC-02, electronically on
\nthe common portal along with a request for transfer
\nof unu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattract
\nthe provisions of sub-section (1) or sub-section (2) of section 17, being partly used for
\nthe purposes of business and partly for other purposes, or partly used for effecting, taxable
\nsupplies including zero rated supplies and partly for effecting exempt supplies, shall be
\nattributed to the purposes of business or for effecting taxable supplies in the following
\nmanner, namely,-
\n(a)
\nthe total input tax involved on inputs and input services in a fax period, be
\ndenoted
\nas 'T';
\n(b) the amount of input tax, out of “T', attributable to inputs and input services
\nintended to be used exclusively for the purposes other than business, be denoted as
\n\u201cT\u201d:
\n(c) the amount of input tax, out of 'T', attributable to inputs and input services
\nintended to be used exclusively for effecting exempt supplies, be denoted as “1y':
\n(d) the amount of input tax, out of “T”, in respect of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u2018F* is the total turnover in the State of the registered person during the tax period:
\n11
\nProvided that where the registered person does not have any firnover durmp the sand
\ntax period or the
\naforesaid information is not available, the value of 1 11 shall be
\ncalculated by taking values of 'E' and 'F' of the last tax period for which the de tube
\nof such turnover
\nare available, previous to the month during which the sand value of
\n'E\/F' is to be
\ncalculated;
\nExplanation: For the purposes of this clause, it is hereby clarified that the appropate
\nvalue of exempt
\nsupplies and the total turnover shall exclude the amount of any duty
\nor tax levied
\nunder entry 84 of List 1 of the Seventh Schedule to the Constitution and
\nentry 51
\nand 54 of List II of the said Schedule;
\n(j) the amount of credit attributable to non-business purposes if common inputs and
\ninput services are
\nused partly for business and partly for non-business purpos<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor input services shall be included in 'E'.
\n(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the
\nfinancial year
\nbefore the due date for furnishing of the return for the mouth of September
\nfollowing the end
\nof the financial year to which such credit relates, in the manner specified in
\nthe said sub-rule and-
\n(a) where the aggregate of the amounts calculated finally in respect of 'D}' and 'Dy' exceeds
\nthe aggregate
\nof the amounts determined under sub-rule (1) in respect of 'D}' and 'D;`, such
\nexcess shall
\nbe added to the output tax liability of the registered person in the month not later
\nthan the
\nmonth of September following the end of the financial year to which such credit
\nrelates and the
\nsaid person shall be liable to pay interest on the said excess amount at the rate
\nspecified in sub
\n-section (1) of section 50 for the period starting from the first day of April of
\nthe succeeding
\nfinancial year till the da<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntaxable supplies
\nin the following manner, namely,-
\n(a) the amount of input tax in respect of capital goods used or intended to be used
\nexclusively for
\nnon-business purposes or used or intended to be used exclusively for
\neffecting exempt
\nsupplies shall be indicated in FORM GSTR-2 and shall not be
\ncredited to his
\nelectronic credit ledger;
\n(b) the amount of input tax in respect of capital goods used or intended to be used
\nexclusively
\nfor effecting supplies other than exempted supplies but including zero-rated
\nsupplies shall be indicated
\nin FORM GSTR-2 and shall be credited to the electroniIC
\ncredit
\nledger;
\n(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
\n(b), denoted
\nas 'A', shall be credited to the electronic credit ledger and the useful life of
\nsuch
\ngoods shall be taken as five years from the date of the invoice for such goods:
\nProvided that where any capital goods earlier covered under clause (a) is subsequent ly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nduring their
\nuseful life, be denoted as \u201cTim' and calculated as-
\nTm= Te\u00c3\u00b760
\n(f) the amount of input tax credit, at the beginning of a tax period, on all common
\ncapital goods
\nwhose useful life remains during the tax period, be denoted as \u201cT,'
\nand
\nshall be the aggregate of T\u20ac\u017e' for all such capital goods;
\n13
\n(g) the amount of common credit attributable towards exempted supplies, be dei soled
\nas 'T', and calculated as-
\nwhere,
\nTe= (E\u00c3\u00b7F) x Tr
\n'E' is the aggregate value of exempt supplies, made, during the tax period, and
\n'F' is the total turnover of the registered person during the tax period:
\nProvided that where the registered person does not have any turnover during the said
\ntax period or the aforesaid information is not
\navailable, the value of 'E\/F` shall be
\ncalculated by taking values of 'E' and
\n'F' of the last tax period for which the detauk
\nof such turnover are available, previous
\nto the month during which the s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe determined in the following manner,
\nnamely,-
\n(a) for inputs held in stock and inputs contained in semi-finished and finished goods held
\nin stock, the input tax credit shall
\nbe calculated proportionately on the basis of the
\ncorresponding invoices on which credit
\nhad been availed by the registered taxable
\nperson on such inputs;
\n(b) for capital goods held in stock, the input tax credit involved in the remaining usefu
\nlife in months shall be computed on
\npro-rata basis, taking the useful life as five years.
\nIllustration
\nCapital goods have been in use for 4 years, 6 month and 15 days.
\nThe useful remaining life in months 5 months ignoring a part of the month
\nInput tax credit taken on such capital goods C
\nInput tax credit attributable to remaining useful life. Cmdtiplied by 5\/60
\n(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit
\nofintegrated tax and central tax.
\n14
\n(3) Where the tax invoices related to the i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand the amount shall be determined
\nseparately for input lax credit of IGST and CGST;
\nProvided that where the amount so determined is more than the tax determined on th\u00e1\u00bb\u0192
\ntransaction
\nvalue of the capital
\ngoods, the amount determined shall form part of the output las
\nliability and the same shall be furnished in FORM
\nGSTR-1.
\n45. Conditions and restrictions in respect of inputs and capital goods sent to the job
\nworker. (!) The inputs, semi-finished goods
\nor capital goods shall be sent to the job worker
\nunder the cover of a challan issued by
\nthe principal, including where such goods are sent
\ndirectly to a job-worker.
\n(2) The challan issued by the principal to the job worker shall contain the details specified in
\nrule 55.
\n(3) The details of challans in respect of goods dispatched to a job worker or received from a
\njob worker or sent from one job worker
\nto another during a quarter shall be included in
\nFORM GST ITC-04 furnished for
\nthat period on or be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
\nthe
\nregistered person containing the following particulars, namely,-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one 031
\nmultiple series, containing alphabets or numerals or special characters- hyp hen
\nor dash and slash symbolised as \u201c-\u201d and \u201c\/\u201d respectively, and any combina\u00c5\u00a5 kon
\nthereof
\n, unique for a financial year;
\n(c)
\ndate of its issue;
\n(d)
\nname, address and Goods and Services Tax Identification Number or Unic
\nIdentity Number, if registered, of the recipient;
\nprie
\n(e)
\nname and address of the recipient and the address of delivery, along with the
\nname of the State and its code, if such recipient is un-registered and where the
\nvalue of the taxable supply is fifty thousand rupees or more;
\n(f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(0)
\n(p)
\naddress of delivery where the same is different from the place of supply;
\nwhether the tax is payable on reverse charge basis; and
\n(q)
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that the Commissioner may, on the recommendations of the Council,
\nby notification, specify-
\n16
\n(i)
\nthe number of digits of Harmonised System of Nomenclature code for good.
\nor services
\nthat a
\nclass of registered persons shall be required to mention, for sochi
\nperiod as may
\nbe specified in the said notification; and
\n(ii)
\nthe class of registered persons that would not be required to mention the
\nHarmonised System of Nomenclature code for goods or services, for such perio\u00e2\u2014\u201el as
\nmay be specified in
\nthe said notification:
\nProvided further that where an invoice is required to be issued under clause (1)
\nof sub-section (3) of section 31, a registered person may issue a consolidated invoice
\nat the end of a month
\nfor s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) the recipient is not a registered person; and
\n(b)
\nthe recipient does not require such invoice, and
\nshall issue a consolidated tax invoice for such supplies at the close of each day in
\nrespect of all such supplies,
\n47. Time limit for issuing tax invoice. The invoice referred to in rule 46, in the case of the
\ntaxable supply
\nof services, shall be issued within a period of thirty days from the date of the
\nsupply of service:
\nProvided that where the supplier of services is an insurer or a banking company or a
\nfinancial
\ninstitution, including
\na non-banking financial company, the period within which the
\ninvoice or any
\ndocument in lieu thereof is to be issued shall be forty five days from the date
\nof the supply of
\nservice:
\nProvided further that an insurer or a banking company or a financial institution,
\nncluding
\na non
\n-banking financial company, or a telecom operator, or any other class of
\nsupplier of services
\nas may be notified by the Government o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically through the common portal in FORM GSTR-1.
\n49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31
\nshall be
\nissued by the supplier containing the following details, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\n\u00e0\u00bc\u00a4\u00e0\u00bd\u2022\u00e0\u00be\u00b1\u00e0\u00bd\u00b2
\n(g)
\n(h)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\nOf
\na consecutive serial number not exceeding sixteen characters, in one
\nmultiple series, containing alphabets or numerals or special characters -hyphen
\nor dash
\nand slash symbolised as \u201c-\u201d and \u201c\/\u201d respectively, and any combination
\nthereof,
\nunique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\nHarmonised System of Nomenclature Code for goods or services;
\ndescription of goods or services or both;
\nvalue of supply of goods or services or both taking into accou<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthereof, unique for a financial year;
\ndate of its issue:
\nname, address and Goods and Services Tax Identification Number or Unie pure
\nIdentity Number, if registered
\n, of the recipient;
\ndescription of goods or services;
\namount of advance taken:
\nrate of tax (central tax, State tax, integrated tax, Union territory lax or cess);
\namount of tax charged in respect of taxable goods or services (central tax,
\nState tax, integrated tax,
\nUnion territory tax or cess);
\nplace of supply along with the name of State and its code, in case of a suppfy
\nin the course of inter-State
\ntrade or commerce:
\nwhether the tax is payable on reverse charge basis; and
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that where at the time of receipt of advance,-
\n(i)
\nthe rate of tax is not determinable, the tax shall be paid at the rate of
\neighteen
\nper cent
\n.;
\n(ii) the nature of supply is not determinable, the same shall be treated as inter-
\nState supply<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nintegrated
\ntax, Union territory lax or cess);
\n(j)
\nwhether the tax is payable on reverse charge basis; and
\n(k)
\nsignature or digital signature of the supplier or his authorised representabve
\n52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of
\nsection 31 shall contain the
\nfollowing particulars, namely:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier if registered;
\na consecutive serial number not exceeding sixteen characters, in one of
\nmultiple series, containing alphabets or numerals or special characters byplien
\nor dash
\nand slash symbolised as “-” and “\/” respectively, and any combination
\nthereof,
\nunique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient:
\n(c)
\n(d)
\n(c)
\ndescription of goods or services:
\n(f)
\namount paid;
\n(g)
\n(h)
\n(i)
\n(j)
\nrate of tax (central tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthereof, unique for
\na financial year;
\n(e) date of issue of the document;
\n\u00e4\u00bb\u0160\u00e5\u203a\u017e
\n(f)
\nname, address and Goods and Services Tax Identification Number or Uuraque
\nIdentity
\nNumber, if registered, of the recipient;
\nname and address of the recipient and the address of delivery, along with the
\nname of State and
\nits code, if such recipient is un-registered;
\n(g)
\n(h)
\nserial number and date of the corresponding tax invoice or, as the case mas
\nbe, bill of supply
\n:
\n(i)
\nvalue of taxable supply of goods or services, rate of tax and the amount of the
\ntax credited
\nor, as the case may be, debited to the recipient; and
\n(2)
\n(j)
\nsignature or digital signature of the supplier or his authorised representative,
\nEvery registered person who has been granted registration with effect from a date
\nearlier
\nthan the date of issuance
\nof certificate of registration to him, may issue revised tax
\ninvoices in respect of taxable\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncontain the following details
\n:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the Input
\nService
\nDistributor;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple
\nseries, containing alphabets or numerals or special characters- hyphen
\nor dash
\nand slash symbolised as- “-“, “\/” respectively, and any combination
\nthereof, unique
\nfor a financial year;
\n(c)
\ndate of its issue;
\n(d)
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient to whom the credit is distributed;
\n(c)
\namount of the credit distributed; and
\n21
\n(f)
\nsignature or digital signature of the Input Service Distributor or his authored
\nrepresentative:
\nProvided that where the Input Service Distributor is an office of a banking comp say
\nor a
\nfinancial institution, including a non-banking
\nfinancial company, a tax invoice hall
\ninclude any document in lieu thereof, by
\nw<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods are transported, details of goods transporte\u20ac\u00b9),
\ndetails of place of origin and destination,
\nGoods and Services Tax Identification Number of
\nthe person liable for paying tax
\nwhether as consigner, consignee or goods transport agency.
\nand also containing other information as mentioned
\nunder rule 46.
\n(4)
\nWhere the supplier of taxable service is supplying passenger transportation service, a
\nlax invoice
\nshall include ticket in any form,
\nby whatever name called, whether or not serially
\nnumbered, and whether or not
\ncontaining the address of the recipient of service but
\ncontaining other information as mentioned
\nunder rule 46.
\n(5)
\nThe provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
\ndocuments
\nissued under rule 49 or rule 50 or
\nrule 51 or rule 52 or rule 53.
\n55. Transportation of goods without issue of invoice.- (1) For the purposes of-
\n(a)
\n(b)
\n(c)
\n(d)
\nsupply of liquid gas where the quantity at the time o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax or cess,
\nwhere the transportation is for supply to the consignee;
\n(viii) place of supply, in case of inter-State movement; and
\nsignature.
\nThe delivery challan shall be prepared in triplicate, in case of supply of goods, in the
\nfollowing manner, namely:-
\n(a)
\nthe original copy being marked as ORIGINAL FOR CONSIGNEE;
\n(b)
\n(c)
\n(3)
\n(4)
\n(5)
\nthe duplicate copy being marked as DUPLICATE FOR TRANSPORTER; a rid
\nthe triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
\nWhere goods are being transported on a delivery challan in lieu of invoice, the saine
\nshall be declared as
\nspecified in rule 138.
\nWhere the goods being transported are for the purpose of supply to the recipient but
\nthe tax invoice could not be
\nissued at the time of removal of goods for the purpose of
\nsupply, the supplier shall
\nissue a tax invoice after delivery of goods.
\nWhere the goods are being transported in a semi knocked down or completely
\nk<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(C) Every registered person, other than a person paying tax under section 10, shall maintain
\nthe accounts of
\nstock in respect of goods received and supplied by him, and such accounts
\nstall contain particulars
\nof the opening balance, receipt, supply, goods lost, stolen, destroyed,
\n23
\nwritten off or disposed of by way of gift or free sample and the balance of stock including
\nraw materials, finished
\ngoods, scrap and wastage thereof.
\n(3) Every registered person shall keep and maintain a separate account of advances tecei ved,
\npaid and adjustments made
\nthereto.
\n(4) Every registered person, other than a person paying tax under section 10, shall keep and
\nmaintain an account,
\ncontaining the details of tax payable (including tax payable m
\naccordance with the
\nprovisions of sub-section (3) and sub-section (4) of section 9), Bas
\ncollected and paid, input
\ntax, input tax credit claimed, together with a register of tax invoice,
\ncredit notes, debit notes,
\ndelivery chal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration
\nand such books of account shall include any electronic form of data stored on any
\nelectronic device.
\n(8) Any entry in registers, accounts and documents shall not be erased, effaced or
\noverwritten
\n, and all incorrect entries, otherwise than those of clerical nature, shall be scored
\nout under attestation and thereafter, the correct entry shall be recorded and where the registers
\nand other
\ndocuments are maintained electronically, a log of every entry edited or deleted shafi
\nbe maintained.
\n(9) Each volume of books of account maintained manually by the registered person shall be
\nserially numbered.
\n(10) Unless proved otherwise, if any documents, registers, or any books of account belonging
\nto a registered
\nperson are found at any premises other than those mentioned in the certificate
\nof
\nregistration, they shall be presumed to be maintained by the said registered person.
\n24
\n(11) Every agent referred to in clause (5) of sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nquantitative details of goods used
\nin the provision of services, details of input services
\nutilised and the services supplied.
\n(14) Every registered person executing works contract shall keep separate accounts for
\nworks contract showing –
\n(a)
\nthe names and addresses of the persons on whose behalf the works contract is
\nexecuted;
\n(b) description, value and quantity (wherever applicable) of goods or services received
\nfor the execution of works contract;
\n(c) description, value and quantity (wherever applicable) of goods or services utilized in
\nthe execution of works contract
\n;
\n(d) the details of payment received in respect of each works contract; and
\n(e)
\nthe names and addresses of suppliers from whom he received goods or services,
\n(15) The records under the provisions of this Chapter may be maintained in electronic form
\nand the record so maintained shall be
\nauthenticated by means of a digital signature.
\n(16) Accounts maintained by the registered person t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany law for the time being in force,
\n57. Generation and maintenance of electronic records.- (1) Proper electronic back up of
\nrecords shall be maintained
\nand preserved in such manner that, in the event of destruction of
\nsuch records due to accidents or
\nnatural causes, the information can be restored withiri a
\nreasonable period of
\ntime.
\n(2) The registered person maintaining electronic records shall produce, on demand, the
\nrelevant records or documents
\n, duly authenticated by him, in hard copy or
\nelectronically readable
\nformat.
\nJD any
\n(3) Where the accounts and records are stored electronically by any registered person, he
\nshall, on demand, provide the
\ndetails of such files, passwords of such files and explanation
\nfor codes used, where
\nnecessary, for access and any other information which is required for
\nsuch access along with a
\nsample copy in print form of the information stored in such files.
\n58.
\nRecords to be maintained by owner or operator o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods transported
\n, delivered and goods stored in transit by him alongwith the Goods
\nand Services Tax
\nIdentification Number of the registered consigner and consignee for
\neach of his branches.
\n(b) every owner or operator of a warehouse or godown shall maintain books of
\naccounts
\nwith respect to the period for which particular goods remain in the
\n26
\nwarehouse, including the particulars relating to dispatch, movement, receipt and
\ndisposal of such goods.
\n(5) The owner or the operator of the godown shall store the goods in such manner that dies
\ncan be identified item-wise and owner-wise and shall facilitate any physical verification or
\ninspection by the proper officer on demand.
\nChapter VIII
\nReturns
\n59. Form and manner of furnishing details of outward supplies,- (1) Every reyndered
\nperson, other than a person referred to in section 14 of the Integrated Goods and Service', Lax
\nAct, 2017, required to furnish<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
\n2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due
\ndate of filing of FORM GSTR-1.
\n(4)
\nThe details of inward supplies added, corrected or deleted by the recipient in his
\nFORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39
\nshall be made available to the supplier electronically in FORM GSTR-1A_through_the
\ncommon portal and such supplier may either accept or reject the modifications made by the
\nrecipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the
\nextent of modifications accepted by him.
\n27
\n60.
\nForm and manner of furnishing details of inward supplies,- (1) Every registered
\nperson,
\nother than
\na person referred to in section 14 of the Integrated Goods and Service, Lax
\nAct, 2017,
\nrequired to furnish the details of inward supplies of goods or services or both
\nreceived
\nduring a t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand cannot be determined
\nat the invoice level in FORM GSTR-2.
\n(4A) The details of invoices furnished by an non-resident taxable person in his return in
\nFORM GSTR-5
\nunder rule 63 shall be made available to the recipient of credit in Part A of
\nFORM GSTR
\n2A electronically through the common portal and the said recipient may
\ninclude the same in FORM GSTR
\n-2.
\n(5) The details of invoices furnished by an Input Service Distributor in his return in
\nFORM GSTR
\n-6 under rule 65 shall be made available to the recipient of credit in Part B of
\nFORM GSTR
\n2A electronically through the common portal and the said recipient may
\ninclude the same in FORM
\nGSTR-2.
\n(6)
\nThe details of tax deducted at source furnished by the deductor under sub-section (3)
\nof section
\n39
\nin FORM GSTR-7 shall be made available to the deductee in Part C of
\nFORM GSTR-2A electronically through the common portal and the said deductee may
\ninclude the same <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified under sub-section (1)
\nof section 39 in FORM GSTR 3 electronically through the
\ncommon portal either
\ndirectly or through a Facilitation Centre notified by the Commissioner
\n(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
\nof information furnished through
\nFORM GSTR-1, FORM GSTR-2 and based on offer
\nliabilities of preceding
\ntax periods.
\n(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
\nprovisions of section 49,
\ndischarge his liability towards tax, interest, penalty, fees or any
\nother amount payable under
\nthe Act or the provisions of this Chapter by debiting the
\nelectronic cash ledger or
\nelectronic credit ledger and include the detail, in Part B of the
\nreturn in FORM GSTR-3.
\n(4) A registered person, claiming refund of any balance in the electronic cash ledger in
\naccordance with the provisions
\nof sub-section (6) of section 49, may claim such refund in
\nPar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npenalty, fees or any other amount payable under the Act or the
\nprovisions of this Chapter by
\ndebiting the electronic cash ledger.
\n(3) The return furnished under sub-rule (1) shall include the –
\n(a) invoice wise inter-State and intra-State inward supplies received from registered
\nand un-
\nregistered persons; and
\n(b) consolidated details of outward supplies made.
\n(4) A registered person who has opted to pay tax under section 10 from the beginning of a
\nFinancial year shall, where
\nrequired, furnish the details of outward and inward supplies and
\nreturn under rule 59, rule
\n60 and rule 61 relating to the period during which the person was
\nliable to furnish such details and
\nreturns till the due date of furnishing the return for the
\nmonth of September of
\nthe succeeding financial year or furnishing of annual return of the
\npreceding financial year,
\nwhichever is earlier.
\n29
\nExplanation.\u2013 For the purpose of this sub-rufe, it is hereby declared that the person <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies and shall pay the tax
\n, interest, penalty, fees or any other amount payable under the
\nAct or the provisions of this
\nChapter within twenty days after the end of a fax period of
\nwithin seven days after the last
\nday of the validity period of registration, whichever is earlier
\n64. Form and manner of submission of return by persons providing online information
\nand database access or
\nretrieval services.- Every registered person providing online
\ninformation and data base access
\nor retrieval services from a place outside India to a person
\nin India other than a registered
\nperson shall file return in FORM GSTR-5A on or before the
\ntwentieth day of the month
\nsucceeding the calendar month or part thereof.
\n65.
\nForm and manner of submission of return by an Input Service Distributor
\nEvery
\nInput Service Distributor
\nshall, on the basis of details contained in FORM GSTR-6A,
\nand where required,
\nafter adding, correcting or deleting the details, furnish <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the return furnished under sub-rule (1) through the conimon
\nportal in FORM GSTR-7A.
\n30
\n67. Form and manner of submission of statement of supplies through an e commerce
\noperator.- (1) Every electronic commerce
\noperator required to collect tax at source arder
\nsection 52 shall furnish a statement
\nin FORM GSTR-8 electronically on the common portal,
\neither directly or from a Facilitation
\nCentre notified by the Commissioner, containing detach,
\nof supplies effected through such
\noperator and the amount of tax collected as required under
\nsub-section (1) of section 52.
\n(2)
\nThe details furnished by the operator under sub-rule (1) shall be made available
\nelectronically
\nto each of the
\nsuppliers in Part C of FORM GSTR-2A on the commion portal
\nafter the due date of filing of FORM
\nGSTR-8,
\n68.
\nNotice to non-filers of returns.- A notice in FORM GSTR-3A shall be issured,
\nelectronically
\n, to a registered
\nperson who fails to furnish return under section 39 or section di
\no<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purpose of this rufe, it is hereby declared that
\n(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
\n2 that were
\naccepted by the recipient on the basis of FORM GSTR-2A without
\namendment shall be
\ntreated as matched if the corresponding supplier has furnished a
\nvalid return;
\n(ii) The claim of input tax credit shall be considered as matched where the amount of
\ninput tax credit claimed
\nis equal to or less than the output tax paid on such tax invoice or
\ndebit note by the corresponding
\nsupplier.
\n31
\n70. Final acceptance of input tax credit and communication thereof.- (1) The final
\nacceptance of claim of input tax
\ncredit in respect of any tax period, specified in saub section
\n(2) of section 42, shall be made available
\nelectronically to the registered person making, such
\nclaim in FORM GST MIS-1 through
\nthe common portal.
\n(2) The claim of input tax credit in respect of any tax period which had been commumwaled
\nas <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nstatement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made
\navailable.
\n(3)
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable
\nrectifications in the statement
\nof inward supplies to be furnished for the month in
\nwhich the discrepancy is made
\navailable.
\n(4)
\nWhere the discrepancy is not rectified under sub-rufe (2) or sub rule (3), an amount ter
\nthe extent
\nof discrepancy shall be
\nadded to the output tax liability of the recipient in his return
\nto be furnished in FORM GSTR
\n-3 for the month succeeding the month in which the
\ndiscrepancy is made available.
\nExplanation,- For the purpose of this rule, it is hereby declared that –
\n(i) Rectification by a supplier means adding or correcting the details of an outward supply in
\nhis valid return so as to
\nmatch the details of corresponding inward supply declared by the
\nrecipient:
\n(ii) Rectification by the recipient means deleting or correcting the d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliability shall be extended accordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council, by
\norder
\n, extend the date of matching
\nrelating to claim of reduction in output tax liability, to such
\ndate as may be specified therein.
\nExplanation. For the purpose of this rule, it is hereby declared that
\n(i) The claim of reduction in output tax liability due to issuance of credit notes in
\nFORM GSTR-1 that
\nwere accepted by the corresponding recipient in FORM
\nGSTR-2 A without amendment
\nshall be treated as matched if the said recipient has
\nfurnished a valid return
\n.
\n(ii) The claim of reduction in the output tax liability shall be considered as matched where
\nthe amount of output
\ntax liability after taking into account the reduction claimed in
\nequal to or more than
\nthe claim of input lax credit after taking into account the
\nreduction admitted and
\ndischarged on such credit note by the corresponding recipient
\nin his vali<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) of the said section on account of continuation of
\nsuch discrepancy, shall be made
\navailable to the registered person making such claim
\nelectronically in FORM GST MIS- 1
\nand the recipient electronically in FORM GST MIS-2
\nthrough the common portal on or before
\nthe last date of the month in which the matching has
\nbeen carried out.
\n(2)
\nA supplier to whom any discrepancy made available under sub-rule (1) may make
\nsuitable
\nrectifications in the statement of
\noutward supplies to be furnished for the month in
\nwhich the discrepancy is made
\navailable.
\n33
\n(3)
\nA recipient to whom any discrepancy is made available under saib rule (1) mas, make
\nsuitable rectifications in the statement of inward supplies to be furnished for the month m
\nwhich the
\ndiscrepancy is made available.
\n(4)
\nWhere the discrepancy is not rectified under sub-rule (2) or sub rule (3), air amount to
\nthe extent
\nof
\ndiscrepancy shall be added to the output lax liability of the suppl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-section (9)
\nof section 42 or sub-section (9) of section 43 shall be claimed by the
\nregistered person in his return in FORM GSTR-3 and shall be credited to his electronic cashi
\nledger in FORM GST PMT-05 and the amount credited shall be available for payment of
\nany
\nfuture liability towards interest or the taxable person may claim refund of the amount
\nunder section 54.
\n78.
\nMatching of details furnished by the e-Commerce operator with the details
\nfurnished
\nby
\nthe supplier.- The following details relating to the supplies made through an e
\nCommerce
\noperator, as declared in FORM GSTR-8, shall be matched with the
\ncorresponding details declared by the supplier in FORM GSTR-1-
\n(a) State of place of supply; and
\n(b) net taxable value:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37
\nhas been
\nextended, the
\ndate of matching of the above mentioned details shall be extended
\naccordingly.
\nProvided further that the Commissioner may, on the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4)
\nWhere the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amoual to
\nthe extent
\nof discrepancy shall be
\nadded to the output tax liability of the supplier in his return
\nin FORM GSTR-3 for the month
\nsucceeding the month in which the details of discrepane v
\nare made available and such addition
\nto the output tax liability and interest payable thereon
\nshall be made available to the supplier
\nelectronically on the common portal in FORM GST
\nMIS-3.
\n80.
\nAnnual return.- (1) Every registered person, other than an Input Service Distributor,
\na person
\npaying tax under section
\n51 or section 52, a casual taxable person and a non-resident
\ntaxable person, shall furnish an
\nannual return as specified under sub-section (1) of section -44
\nelectronically in FORM
\nGSTR-9 through the common portal either directly or through a
\nFacilitation Centre notified by the
\nCommissioner:
\nProvided that a person paying tax under section 10 shall furnish the annu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson who has been issued a Unique Identity Number and claims refund of the taxes paid on
\nhis inward supplies, shall furnish the details of such supplies of taxable goods or servicesCDE
\nboth electronically in FORM GSTR-11, along with application for such refund claim,
\nthrough the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nEvery person who has been issued a Unique Identity Number for purposes offer than
\nrefund of the taxes paid shall furnish the details of inward supplies of taxable good, or
\nservices or both as may be required by the proper officer in FORM GSTR-11.
\n83. Provisions relating to a goods and services tax practitioner.-(1) An application in
\nFORM GST PCT-01 may be made electronically through the common portal either directly
\nor through a Facilitation Centre notified by the Commissioner for enrolment as goods and
\nservices tax practitioner by any person who-
\n(a)
\n(i)
\nis a citizen of India;
\n(ii)
\nis a per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany Indian University as equivalent to the degree examination mentioned in
\nsub-clause (i); or
\n(iii) any other examination notified by the Government, on the
\nrecommendation of the Council, for this purpose; or
\n(iv) has passed any of the following examinations, namely:-
\n(a)
\nfinal examination of the
\nAccountants of India; or
\nInstitute of Chartered
\n36
\n(b)
\nfinal examination of the Institute of Cost Accountant, al
\nIndia; or
\n(c)
\nfinal examination of the Institute of
\nSecretaries of India.
\nCompanies
\n(2) On receipt of the application referred to in sub-rule (1), the officer authorised in the
\nbehalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
\na goods and services tax practitioner and issue a certificate to that effect in FORM GST
\nPCT-02 or reject his application where it is found that the applicant is not qualified to be
\nenrolled as a goods and services tax practitioner,
\n(3) The enrolment made unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Any person against whom an order under sub-rule (1) is made may, within thirty days
\nfrom the date of issue of such order, appeal to the Commissioner against such order.
\n(6) Any registered person may, at his option, authorise a goods and services tax
\npractitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
\nauthorisation in FORM GST PCT-05 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated in the said authorisation
\nduring the period of authorisation.
\n(7) Where a statement required to be furnished by a registered person has been furnished
\nby the goods and services tax practitioner authorised by him, a confirmation shall be sought
\nfrom the registered person over email or SMS and the statement furnished by the goods and
\nservices tax practitioner shall be made available to the registered person on the common
\nportal:
\nProvided that where the registered person fails to respond to the requ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered person on the common portal and such application shall not be
\nproceeded with further until
\nthe registered person gives his consent to the same.
\n(9)
\nAny registered person opting to furnish his return through a goods and services tax
\npractitioner
\nshall-
\n(a) give his consent in FORM GST PCT-05 to any goods and services, tax
\npractitioner to
\nprepare and furnish his return; and
\n(b) before confirming submission of any statement prepared by the goods and
\nservices tax
\npractitioner, ensure that the facts mentioned in the return are true and
\ncorrect.
\nThe goods and services tax practitioner shall-
\n(10)
\n(a)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or electronically
\nverify using
\nhis
\ncredentials.
\n(11) A goods and services tax practitioner enrolled in any other State or Union ferritory shall
\nbe treated as enrolled
\nin the State or Union territory for the purposes specified in s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\n(a) the amount payable towards tax, interest, late fee or any other amount payable
\nas per the return furnished by the
\nsaid person;
\n(b)
\nthe amount of tax, interest, penalty or any other amount payable as determined
\nby a proper
\nofficer in pursuance of
\nany proceedings under the Act or as ascertained by
\nthe said person;
\n(c) the amount of tax and interest payable as a result of mismatch under section 4.'
\nor section 43 or section 50; or
\n(d)
\nany amount of interest that may accrue from time to time,
\nSubject to the provisions of section 49, payment of every liability by a registered
\nperson
\nas per his return shall be made by
\ndebiting the electronic credit ledger maintained as
\nper rule 86 or the electronic cash ledger
\nmaintained as per rule 87 and the electronic liability
\nregister shall be credited accordingly.
\n(4) The amount deducted under section 51, or the amount collected under section 52, or
\nthe amount payable on
\nrevers<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon portal in FORM GST PMT-04.
\n86.
\nElectronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in
\nFORM
\nGST PMT-02 for each
\nregistered person eligible for input tax credit under the Act
\non the common portal and every claim of
\ninput tax credit under the Act shall be credited to
\nth: said ledger.
\n39
\n(2)
\nThe electronic credit ledger shall be debited to the extent of discharpe of any hability
\nin accordance
\nwith the provisions of section
\n49,
\n(3)
\nWhere a registered person has claimed refund of any unutilized amount from the
\nelectronic
\ncredit ledger in accordance with
\nthe provisions of section 54, the amount to the
\nextent of the claim shall be debited in the
\nsaid ledger.
\n(4)
\nIf the refund so filed is rejected, either fully or partly, the amount debited under sub
\nrule (3)
\n, to the extent of rejection, shall
\nbe re-credited to the electronic credit ledger by the
\nproper officer by an order made in FO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2)
\nAny person, or a person on his behalf, shall generate a challan in FORM GST PMT-
\n06 on the
\ncommon portal and
\nenter the details of the amount to be deposited by him towards
\ntax, interest, penalty, fees or any other
\namount.
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes,
\nnamely:-
\n(i)
\nInternet Banking through authorised banks;
\n(ii)
\nCredit card or Debit card through the authorised bank;
\n(iii)
\nNational Electronic Fund Transfer or Real Time Gross Settlement from any
\nbank; or
\n(iv) Over the Counter payment through authorised banks for deposits up to ten
\nthousand rupees per challan
\nper tax period. by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand rupees per challan in case
\nof an Over
\nthe Counter payment shall not apply
\nto deposit to be made by
\n(a)
\nGovernment Departments or any other deposit to be made by persons as may
\nbe notified
\nby the Commissioner in
\nthis behalf;
\n40
\n(b)\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTime Gross Settlement mode from
\nany bank, the mandale form shall be generated along with
\nthe challan on the common portal and
\nthe same shall be submitted to the bank from where the
\npayment is to be made:
\nProvided that the mandate form shall be valid for a period of fifteen days from the
\ndate of
\ngeneration of challan.
\n(6)
\nOn successful credit of the amount to the concerned government account maintained
\nin the
\nauthorised bank, a Challan
\nIdentification Number shall be generated by the collecting
\nbank and the same shall be indicated in the
\nchallan.
\n(7) On receipt of the Challan Identification Number from the collecting bank, the said
\namount shall be credited to the electronic
\ncash ledger of the person on whose behall\u201d the
\ndeposit has been made and the common
\nportal shall make available a receipt to this effect,
\n(8) Where the bank account of the person concerned, or the person making the depos<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledper,
\ncommunicate the same to the officer exercising jurisdiction in the matter, through the
\ncommon portal in FORM GST PMT-04.
\nExplanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected
\nExplanation 2.\u2013 For the purpose of this rule, it is hereby clarified that a refiund shall be
\ndeemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
\nto the proper officer that he shall not file an appeal.
\n88. Identification number for each transaction.- (1) A unique identification number shall
\nbe generated at the common portal for each debit or credit to the electronic cash or credit
\nledger, as the case may be.
\n(2)
\nThe unique identification number relating to discharge of any liability shall be
\nindicated in the corresponding entry in the electronic liability register.
\n(3) A unique identification number shal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSpecial Economic Zone developer, the application for refund shall be filed by the
\n42
\n(a) supplier of goods after such goods have been admitted in full in the Special
\nEconomic Zone for authorised operations, as endorsed by the specified officer of
\nthe
\nZone;
\n(b) supplier of services along with such evidence regarding receipt of services for
\nauthorised operations as endorsed by the specified officer of the Zone:
\nProvided also that in respect of supplies regarded as deenied exports, the application
\nshall be
\nfiled by
\nthe recipient of deemed export supplies:
\nProvided also that refund of any amount, after adjusting the tax payable by the
\napplicant out of the advance tax deposited by him under section 27 at the time of registration,
\nshall be
\nclaimed in the last return required to be furnished by him.
\n(2) In Annex of FORM GST RFD-01 the application under sub nile (1) shall be
\naccompanied by any of the following documentary evidences, as app<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-rule (1) in the case of the supply of goods made to a Special Feonomic Zone unit
\nor a Special Economic Zone developer;
\n(c) a statement containing the number and date of invoices, the evidence
\nregarding the endorsement specified in the second proviso to sub-mile (1) and the
\ndetails of payment, along with the proof thereof, made by the recipient to the supplier
\nfor authorised operations as defined under the Special Economic Zone Act. 2005, in a
\ncase where the refund is on account of supply of services made to a Special Economic
\nZone unit or a Special Economic Zone developer:
\n(f) a declaration to the effect that the Special Economic Zone unit or the Special
\nEconomic Zone developer has not availed the input tax credit of the tax paid by the
\nsupplier of goods or services or both, in a case where the refund is on account of
\nsupply of goods or services made to a Special Economic Zone unit or a Special
\nEconomic
\nZone developer;
\n43
\n(g) a statement containing the numbe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount claimed as
\nrefund has not been passed on to any other person, in a case where
\nthe amount of refund claimed
\ndoes not exceed two lakh rupees:
\nProvided that a declaration is not required to be furnished in respect of the cases
\ncovered under clause (a) or
\nclause (b) or clause (c) or clause (d) or clause (f) of sub
\nsection (8) of section 54;
\n(mm) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered
\naccountant or a cost
\naccountant to the effect that the incidence of tax, interest or any
\nother amount claimed
\nas refund has not been passed on to any other person, in a case
\nwhere the amount of refund
\nclaimed exceeds two lakh rupees:
\nProvided that a certificate is not required to be furnished in respect of cases covered
\nunder clause (a) or clause (
\nb
\n)
\nor clause (c) or clause (d) or clause (f) of sub-section (8)
\nof section 54;
\nExplanation. For the purposes of this rule-
\n(i)
\nin case of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5)
\n(A) “Refund amount” means the maximum refund that is admissible;
\n(B) “Net ITC” means input tax credit availed on inputs and input services during the
\nrelevant
\nperiod;
\n(C) “Turnover of zero-rated supply of goods” means the value of zero rated supply of
\ngoods made during
\nthe relevant period without payment of tax under bond or letter of
\nundertaking;
\n(D) “Turnover of zero-rated supply of services” means the value of zero rated supply
\nof services
\nmade without payment of tax under bond or letter of undertaking.
\ncalculated in the
\nfollowing manner, namely:-
\nZero-rated supply of services is the aggregate of the payments received darinip
\nthe
\nrelevant
\nperiod for zero-rated supply of services and zero-rated supply of
\nservices where supply has been completed for which payment had been
\nreceived
\nin advance in any period prior to the relevant period reduced by
\nadvances received for zero-rated supply of services for which the supply of
\nservices has
\nnot been completed du<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the claim for refund
\nand the time period specified in sub-section (7) of section 54 shall be
\ncounted from such date of
\nfiling.
\n(2)
\nThe application for refund, other than claim for refund from electronic cash ledger,
\nshall be
\nforwarded
\nto the proper officer who shall, within a period of fifteen days of filing of
\nthe said application,
\nscrutinize the application for its completeness and where the application
\n45
\nis found to be complete in terms of sub-rule (2), (3) and (-4) of rule 89, an acknowledpernent
\nin FORM GST RFD-
\n02 shall be made available to the applicant through the conion portal
\nelectronically, clearly
\nindicating the date of filing of the claim for refund and the time period.
\nspecified in sub-
\nsection (7) of section 54 shall be counted from such date of filing.
\n(3) Where any deficiencies are noticed, the proper officer shall communicate the
\ndeficiencies to the
\napplicant in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1) is due to
\nthe applicant in accordance with the provisions of sub-section (6) of section 544,
\nshall make
\nan order in FORM GST RFD-04, sanctioning the amount of refund due to the
\nsaid applicant
\non a provisional basis within a period not exceeding seven days from the date
\nof the
\nacknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
\n(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the
\namount
\nsanctioned under sub-rule (2) and the same shall be electronically credited to any of
\nthe bank
\naccounts of the applicant mentioned in his registration particulars and as specified in
\nthe application for
\nrefund.
\n92.
\nOrder sanctioning refund.- (1) Where, upon examination of the application, the
\nproper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
\nto
\nthe
\napplicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of
\nrefund
\nto <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring bar to
\nfurnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such
\nnotice and after considering the reply, make an order in FORM GST RED 06, sany liominy
\nthe amount of refund in whole or part, or rejecting the said refund claim and the said order
\nshall be made available to the applicant electronically and the provisions of sub rule 111 shaft,
\nmutatis mutandis, apply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant
\nan opportunity of being heard.
\n(4) Where the proper officer is satisfied that the amount refundable under sub rule (1) or
\nsub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
\norder in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the
\namount of refund and the same shall be electronically <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nappeal is finally rejected or if the claimant gives an undertaking in writing to the proper
\nofficer that he shall not file an appeal.
\n47
\n94. Order sanctioning interest on delayed refunds. Where any interest is due and
\npayable to the applicant under section 56, the proper officer shall make an order along with a
\npayment advice in FORM GST RFD-05, specifying therein the amount of refund which is
\ndelayed, the period of delay for which interest is payable and the amount of interest pasable,
\nand such amount of interest shall be electronically credited to any of the bank accounts of the
\napplicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tas
\npaid by him on his inward supplies as per notification issued section 55 shall apply for rehand
\nin FORM GST RFD-10 once in every quarter, electronically on the common<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof refund under this rule.
\n(5) Where an express provision in a treaty or other international agreement, to which the
\nPresident or the Government of India is a party, is inconsistent with the provisions of this
\nChapter rules, such treaty or international agreement shall prevail.
\n96.
\nRefund of integrated tax paid on goods exported out of India,-(1) The shipping
\nbill filed by an exporter shall be deemed to be an application for refund of integrated tax paid
\non the goods exported out of India and such application shall be deemed to have been filed
\nonly when:-
\n(a) the person in charge of the conveyance carrying the export goods duly files an export
\nmanifest or an export report covering the number and the date of shipping bills or bills of
\nexport; and
\n(b) the applicant has furnished a valid return in FORM GSTR-3;
\n(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
\ntransmitted electronically by the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54; or
\n(b) the proper officer of Customs determines that the goods were exported in violation
\nof the provisions
\nof the Customs Act, 1962.
\n(5) Where refund is withheld in accordance with the provisions of clause (a) of sub rule (-4),
\nthe proper
\nofficer of integrated tax at the Customs station shall intimate the applicant and the
\njurisdictional
\nCommissioner of central tax, State lax or Union territory tax, as the case may
\nbe, and a copy of
\nsuch intimation shall be transmitted to the comitiion portal.
\n(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax of
\nState tax or Union
\nterritory tax, as the case may be, shall pass an order in Part B of FORM
\nGST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount withheld under clause (at)
\nof sub-rule (4),
\nthe concerned jurisdictional officer of central tax, State tax or Union territory
\ntax, as the case
\nmay be, shall proceed to refund the amount after pass<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nVice-Chairman, a Member Secretary and such other Members as it may deem fit and the
\nCommittee shall make recommendations for proper utilisation of the money credited to the
\nConsumer Welfare Fund for welfare of the consumers.
\n(5) The Committee shall meet as and when necessary, but not less than once in three months
\n(6) Any agency or organisation engaged in consumer welfare activities for a period of three
\nyears registered under the provisions of the Companies Act, 2013 (18 of 2013) or under ans
\nother law for the time being in force, including village or mandal or samiti level co operatives
\nof consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
\ndefined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
\nIndian Standards to be engaged for a period of five years in viable and useful researchi
\nactivity which has made, or is likely to make, significant contribution in formulation of
\nstandard mark of the pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhich activities claimed to be for the welfare of consumers are stated to be carried on,
\nto a duly authorised officer of the Central Government or, as the ease may be, State
\nGovernment;
\n(c)
\nto get the accounts of the applicants audited, for ensuring proper utilisation of
\nthe grant:
\n(d) to require any applicant, in case of any default, or suppression of material
\ninformation on his part, to refund in lump-sum, the sanctioned grant to the
\nCommittee, and to be subject to prosecution under the Act;
\n(e)
\nto recover any sum due from any applicant in accordance with the provisions
\nof the Act:
\n(f)
\nto require any applicant, or class of applicants to submit a periodical report,
\nindicating proper utilisation of the grant:
\n(g)
\nto reject an application placed before it on account of factual inconsistency, or
\ninaccuracy in material particulars;
\n50
\n(h) to recommend minimum financial assistance, by way of grant to an applicant,
\nhaving regard to his financial status, and importanc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST ASMT-01 on the common portal, either directly or through a Facilitation
\nCentre notified by the Commissioner.
\n(2) The proper officer may, on receipt of the application under sub rule (1), issue a notice in
\nFORM GST ASMT-02 requiring the registered person to furnish additional information or
\ndocuments in support of his request and the applicant shall file a reply to the notice in FORM
\nGST ASMT \u2013 03, and may appear in person before the said officer if he so desires.
\n(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
\ntax on a provisional basis indicating the value or the rate or both on the basis of which the
\nassessment is to be allowed on a provisional basis and the amount for which the bond is to be
\nexecuted and security to be furnished not exceeding twenty five per cent of the amount
\ncovered under the bond.
\n(4) The registered person shall exec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished under sub-rule (4) after issue of
\norder under sub rule (5).
\n(7) The proper officer shall release the security furnished under sub rule (4), after ensa mg
\nthat the applicant has paid the amount
\nspecified in sub-rule (5) and issue an order in FORM
\nGST ASMT-09 within a period of
\nseven working days from the date of receipt of the
\napplication under sub-rule (6).
\n99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
\nfor scrutiny, the proper officer shall
\nscrutinize the same in accordance with the provisions of
\nsection 61 with reference to the information
\navailable with him, and in case of any
\ndiscrepancy, he shall issue a
\nnotice to the said person in FORM GST ASMT 10, informirap
\nhim of such discrepancy and seeking
\nhis explanation thereto within such time, not exceeding
\nthirty days from the date of service of
\nthe notice or such further period <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\non best judgment basis and after allowing a line of fifteen
\ndays to such person to furnish his
\nreply, if any, pass an order in FORM GST ASMT-15.
\n3) The order of summary assessment under sub-section (1) of section 64 shall be issued in
\nFORM GST ASMT-16.
\n(4) The person referred to in sub-section (2) of section 64 may file an application for
\nwithdrawal of the summary assessment
\norder in FORM GST ASMT-17.
\n(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
\nsection (2) of section 64 shall be issued
\nin FORM GST ASMT-18.
\n52
\n101. Audit.-
\n(1) The period of audit to be conducted under sub-section (1) of section 65
\nshall be a financial year or multiples thereof.
\n(2) Where it is decided to undertake the audit of a registered person in accordance with the
\nprovisions of section 65, the proper officer shall issue a notice in FORM GST ADT 01 (1)
\naccordance with the provisions of sub-section (3) of the said section.
\n(3) The proper<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered person in accordance with the provisions of sub-section (6) of section 65 in FORM
\nGST ADT-02.
\n102. Special Audit.- (1) Where special audit is required to be conducted in accordance with
\nthe provisions of section 66, the officer referred to in the said section shall issue a direction in
\nFORM GST ADT-03 to the registered person to get his records audited by a chartered
\naccountant or a cost accountant specified in the said direction.
\n(2) On conclusion of special audit, the registered person shall be informed of the findings of
\nspecial audit in FORM GST ADT-04.
\nChapter – XII
\nAdvance Ruling
\n103. Qualification and appointment of members of the Authority for Advance Ruling.-
\nThe Central Government and the State Government shall appoint officer in the rank of Joint
\nCommissioner as member of the Authority for Advance Ruling.
\n104. Form and manner of application to the Authority for Advance Ruling.- (1) An
\napplication for obtaining an advance ruling under s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmade by the concerned officer or the jurisdictional officer referred to in section 100 on the
\ncommon portal in FORM GST ARA-3 and no fee shall be payable by the said officer for
\nfiling the appeal.
\n(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
\nand all relevant documents accompanying such appeal shall be signed,
\n(a) in the case of the concerned officer or jurisdictional officer, by an officer
\nauthorised in writing by such officer; and
\n(b) in the case of an applicant, in the manner specified in rule 26.
\n107. Certification of copies of the advance rulings pronounced by the Authority.
\ncopy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and
\nduly signed by the Members shall be sent to-
\n(a) the applicant and the appellant;
\n(b) the concerned officer of central tax and State or Union territory fax;
\n(c) the jurisdictional officer of central tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that where the certified copy of the decision or order is submitted
\nwithin
\nseven days from
\nthe date of filing the FORM GST APL-01, the date of fring
\nof the appeal shall
\nbe the date of issue of provisional acknowledgement and where the
\nsaid copy is submitted after seven
\ndays, the date of filing of the appeal shall be the
\ndate of submission of
\nsuch copy.
\nExplanation.\u2013 For the provisions of this rule, the appeal shall be treated as filed only
\nwhen the final
\nacknowledgement, indicating the appeal number is issued.
\n109. Application to the Appellate Authority.- (1) An application to the Appellate Authority
\nunder sub-section (2) of section 107
\nshall be made in FORM GST APL-03, along with the
\nrelevant documents, either
\nelectronically or otherwise as may be notified by the
\nCommissioner.
\n(2) A certified copy of the decision or order appealed against shall be submitted within seven
\ndays of the filing the
\napplication under sub-rule (1) and an appeal number s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nacknowledgement, indicating the appeal number shall be issued
\nthereafter in FORM GST APL-02 by
\nthe Registrar:
\nProvided that where the certified copy of the decision or order is submitted within
\nseven
\ndays from the date of filing
\nthe FORM GST APL-05, the date of filing of the appeal
\nshall be the date of issue of
\nprovisional acknowledgement and where the said copy is
\nsubmitted after seven days, the date
\nof filing of the appeal shall be the date of submission of
\nsuch copy.
\n55
\nExplanation.\u2013 For the purposes of this rule, the appeal shall be treated as filed only when the
\nfinal acknowledgement indicating
\nthe appeal number is issued.
\n(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees, for
\nevery one lakh rupees of tax or input tax
\ncredit involved or the difference in tax or import tax
\ncredit involved or the amount of fine,
\nfee or penalty determined in the order appealed against,
\nsubject to maximum of twenty five
\nthousand r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAuthority except in the following circumstances, namely:
\n(a) where the adjudicating authority or, as the case may be, the Appellate
\nAuthority has
\nrefused to admit evidence which ought to have been admitted,
\nor
\n(b) where the appellant was prevented by sufficient cause from producing the
\nevidence which he was
\ncalled upon to produce by the adjudicating authority
\nor, as the case may
\nbe
\n,
\nthe Appellate Authority; or
\n(c) where the appellant was prevented by sufficient cause from producing before
\nthe adjudicating
\nauthority or, as the case may be, the Appellate Authority any
\nevidence which is
\nrelevant to any ground of appeal; or
\n(d) where the adjudicating authority or, as the case may be, the Appellate
\nAuthority has
\nmade the order appealed against without giving sufficient
\nopportunity
\nto the appellant to adduce evidence relevant to any ground of
\nappeal.
\n(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
\nthe <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2)
\nThe jurisdictional officer shall issue a statement in FORM GST APL. 04 clearly
\nindicating
\nthe final
\namount of demand confirmed by the Appellate Tribunal.
\n114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of
\nsection 117 shall be filed in FORM
\nGST APL-08.
\n(2) The grounds of appeal and the form of verification as contained in FORM GST APL 08
\nshall be signed in the
\nmanner specified in rule 26.
\n115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in
\nFORM GST APL
\n-04 clearly indicating the final amount of demand confirmed by the High
\nCourt or, as the case may
\nbe, the Supreme Court.
\n116. Disqualification for misconduct of an authorised representative,- Where an
\nauthorised representative,
\nother than those referred to in clause (b) or clause (e) af sub
\nsection (2) of section
\n116 is found, upon an enquiry into the matter, guilty of misconduct in
\nconnec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-
\nsection (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant
\nand
\n57
\n(ii) the serial number and value of declarations in Forms C and\/or F and Certificates in
\nForms E and\/
\nor H or Form I specified in rule 12 of the Central Sales Las (Regodiation
\nand Turnover) Rules
\n, 1957 submitted by the applicant in support of the elaines referred
\nto in sub-clause (i) above;
\n(2) Every declaration under sub-rule (!) shall-
\n(a) in the case of a claim under sub-section (2) of section 1-10, specify separately the
\nfollowing
\nparticulars
\nin respect of every item of capital goods as on the appointed day
\n(i) the amount of tax or duty availed or utilized by way of input tax credit
\nunder each
\nof the
\nexisting laws till the appointed day; and
\n(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
\ncredit under
\neach
\nof the existing laws till the appointed day;
\n(b) i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronic credit ledger of the applicant maintained in FORM GST PMT-2 off
\nthe common portal.
\n(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first
\npoint of their sale
\nin the State and the subsequent sales of which are not subject to tax in the
\nState availing credit
\nin accordance with the proviso to sub-section (3) of section 140 shall be
\nallowed to avail
\ninput tax credit on goods held in stock on the appointed day in respect of
\nwhich he is not in possession
\nof any document evidencing payment of value added tax.
\n(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent on
\nsuch goods which attract
\nState tax at the rate of nine per cent or more and forty per cent for
\nother goods of the State tax
\napplicable on supply of such goods after the appointed date and
\nshall be credited after the State
\ntax payable on such supply has been paid:
\nProvided that where integrated tax is paid on s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(v) the stock of goods on which the credit is availed is so stored that it can be easily identified
\nby the registered person.
\n118.
\nDeclaration to be made under clause (e) of sub-section (11) of section 142, livery
\nperson to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
\nwithin a period of ninety days of the appointed day, submit a declaration electronically in
\nFORM GST TRAN-I furnishing the proportion of supply on which Value Added Tax has
\nbeen
\npaid before the appointed day but the supply is made after the appointed day, and the
\nInput
\nTax Credit admissible thereon.
\n119. Declaration of stock held by a principal and agent.- Every person to whom the
\nprovisions
\nof sub-section 14 of section 142 apply shall, within ninety days of the appointed
\nday,
\nsubmit a declaration electronically in FORM GST TRAN-1, specifying therein, the
\nstock of the inputs, semi-finished goods or fini<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n123. Constitution of the Standing Committee and Screening Committees. (1) the
\nCouncil may constitute a Standing
\nCommittee on Anti-profiteering which shall consand of
\nsuch officers of the State Government and
\nCentral Government as may be nommated by it
\n(2) A State level Screening Committee shall be constituted in each State by the State
\nGovernments which shall consist of-
\n(a) one officer of the State Government, to be nominated by the Commissioner, and
\n(b) one officer of the Central Government, to be nominated by the Chiel
\nCommissioner
\n.
\n124.
\nAppointment, salary, allowances and other terms and conditions of service of the
\nChairman and Members
\nof the Authority:- (1) The Chairman and Members of
\nthe Authority
\nshall be appointed
\nby the Central Government on the recommendations of a
\nSelection Committee to be constituted
\nfor the purpose by the Council
\n125.
\n(2)
\n(3)
\n(4)
\n(5)
\nThe Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
\na<\/p>\n