The Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017.
80\/ST-2 Dated:- 5-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
\nEXCISE AND TAXATION DEPARTMENT
\nNotification
\nThe 5th September, 2017
\nNo. 80\/ST-2. – In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
\n1. These rules may be called the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017.
\n2. In the Haryana Goods and Services Tax Rules, 2017 (hereafter called the said rules), for the existing rules 122 to 126, the following rules shall be substituted and shall be deemed to be substituted from 1st day of July, 2017, namely:-
\n“122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Ser<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d Services Tax Rules, 2017.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n enerate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated eway bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n no. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e and for values not exceeding such amounts as the Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax, may notify. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ne, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n garlic, leeks and other alliaceous vegetables, fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n berries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , of potatoes [other than those put up in unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vertising material = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tra) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion Device prior to the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n date and time of release of vehicle = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (Please Select the Appropriate) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nds of refund claim (select from drop down) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e;3) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tive State) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017.80\/ST-2 Dated:- 5-9-2017 Haryana SGSTGST – StatesHaryana SGSTHaryana SGSTHARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 5th September, 2017 No. 80\/ST-2. – In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of … Continue reading “The Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7831","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7831"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7831\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. In the said rules, for the existing rule 137, the following rule shall be substituted and shall be deemed to be substituted from 1st day of July, 2017, namely:-
\n“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”.
\n4. In the said rules, for rule 138, the following rule shall be substituted and shall come into force, from such date, as the State Government may, by notification in the official gazette, appoint, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
\n (i) in relation to a supply; or
\n (ii) for reasons other than supply; or
\n (iii) due to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to th<\/p>\n
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\nProvided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
\nProvided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the moveme<\/p>\n
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\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.
\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furni<\/p>\n
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\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day
\nProvided that the Commissioner may, by order, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
\nExplanation.- For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
\n(11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his ac<\/p>\n
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\nExplanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nS.No.
\nChapter or Heading or Sub-heading or Tariff item
\nDescription of Goods
\n(1)
\n(2)
\n(3)
\n1.
\n0101
\nLive asses, mules and hinnies
\n2.
\n0102
\nLive bovine animals
\n3.
\n0103
\nLive swine
\n4.
\n0104
\nLive sheep and goats
\n5.
\n0105
\nLive poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
\n6.
\n0106
\nOther live animal such as Mammals, Birds, Insects
\n7.
\n0201
\nMeat of bovine animals, fresh and chilled.
\n8.
\n0202
\nMeat of bovine animals frozen [other than frozen and put up in unit container]
\n9.
\n0203
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
\n10.
\n0204
\nMeat of sheep or goats, fresh, chilled or froze<\/p>\n
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\n18.
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\n21.
\n0304
\nFish fillets and other fish meat (whether or not minced), fresh or chilled.
\n22.
\n0306
\nCrustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
\n23.
\n0307
\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
\n24.
\n0308
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
\n25.
\n0401
\nFresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing adde<\/p>\n
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\n38.
\n0704
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
\n39.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\n40.
\n0706
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
\n41.
\n0707
\nCucumbers and gherkins, fresh or chilled.
\n42.
\n0708
\nLeguminous vegetables, shelled or unshelled, fresh or chilled.
\n43.
\n0709
\nOther vegetables, fresh or chilled.
\n44.
\n0712
\nDried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
\n45.
\n0713
\nDried leguminous vegetables, shelled,whether or not skinned or split.
\n46.
\n0714
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
\n47.
\n0801
\nCoconuts, fresh or dried, whether or not shelled or peeled
\n48.
\n0801
\nBrazil nuts, fresh, wheth<\/p>\n
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\n58.
\n0814
\nPeel of citrus fruit or melons (including watermelons), fresh.
\n59.
\n9
\nAll goods of seed quality
\n60.
\n0901
\nCoffee beans, not roasted
\n61.
\n0902
\nUnprocessed green leaves of tea
\n62.
\n0909
\nSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
\n63.
\n0910 11 10
\nFresh ginger, other than in processed form
\n64.
\n0910 30 10
\nFresh turmeric, other than in processed form
\n65.
\n1001
\nWheat and meslin [other than those put up in unit container and bearing a registered brand name]
\n66.
\n1002
\nRye [other than those put up in unit container and bearing a registered brand name]
\n67.
\n1003
\nBarley [other than those put up in unit container and bearing a registered brand name]
\n68.
\n1004
\nOats [other than those put<\/p>\n
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\n78.
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
\n79.
\n12
\nAll goods of seed quality
\n80.
\n1201
\nSoya beans, whether or not broken, of seed quality.
\n81.
\n1202
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
\n82.
\n1204
\nLinseed, whether or not broken, of seed quality.
\n83.
\n1205
\nRape or colza seeds, whether or not broken, of seed quality.
\n84.
\n1206
\nSunflower seeds, whether or not broken, of seed quality.
\n85.
\n1207
\nOther oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard se<\/p>\n
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\n96.
\n1905
\nPappad
\n97.
\n1905
\nBread (branded or otherwise), except pizza bread
\n98.
\n2201
\nWater [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container]
\n99.
\n2201
\nNon-alcoholic Toddy, Neera including date and palm neera
\n100.
\n2202 90 90
\nTender coconut water other than put up in unit container and bearing a registered brand name
\n101.
\n2302, 2304, 2305, 2306, 2308, 2309
\nAquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake
\n102.
\n2501
\nSalt, all types
\n103.
\n2835
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
\n104.
\n3002
\nHuman Blood an<\/p>\n
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\n119.
\n4903
\nChildren's picture, drawing or colouring books
\n120.
\n4905
\nMaps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
\n121.
\n5001
\nSilkworm laying, cocoon
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n124.
\n5101
\nWool, not carded or combed
\n125.
\n5102
\nFine or coarse animal hair, not carded or combed
\n126.
\n5103
\nWaste of wool or of fine or coarse animal hair
\n127.
\n52
\nGandhi Topi
\n128.
\n52
\nKhadi yarn
\n129.
\n5303
\nJute fibres, raw or processed but not spun
\n130.
\n5305
\nCoconut, coir fibre
\n131.
\n63
\nIndian National Flag
\n132.
\n6703
\nHuman hair, dressed, thinned, bleached or otherwise worked
\n133.
\n6912 00 40
\nEarthen pot and clay lamps
\n134.
\n7018
\nGlass bangles (except those made from precious metals)
\n135.
\n8201
\nAgricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar <\/p>\n
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\n(x) Chandantika
\n147.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n148.
\nKerosene oil sold under PDS
\n149.
\nPostal baggage transported by Department of Posts
\n150.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
\n151.
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n152.
\nCurrency
\n153.
\nUsed personal and household effects
\n154.
\nCoral, unworked (0508) and worked coral (9601)”.
\n5. In the said rules, after rule 138, the following rules shall be inserted and shall come into force, from such date, as the State Government may, by notification in the official gazette, appoint, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry-
\n (a) the invoice or bill of supply or delivery challan, as the case may be; and
\n (b) a copy of<\/p>\n
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\n(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by order, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
\n138B. Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the<\/p>\n
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\n138D. Facility for uploading information regarding detention of vehicle. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.;
\nFORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\nPART-A
\nA.1
\nGSTIN of Recipient
\nA.2
\nPlace of Delivery
\nA.3
\nInvoice or Challan Number
\nA.4
\nInvoice or Challan Date
\nA.5
\nValue of Goods
\nA.6
\nHSN Code
\nA.7
\nReason for Transportation
\nA.8
\nTransport Document Number
\nPART-B
\nB.
\nVehicle Number
\nNotes:
\n1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
\n2. T<\/p>\n
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\nPart B
\nActual quantity of Goods
\nActual value of the Goods
\nTax payable
\n Integrated Tax
\n Central Tax
\n State or UT Tax
\n Cess
\nPenalty payable
\n Integrated Tax
\n Central Tax
\n State or UT Tax
\n Cess
\nDetails of Notice
\n Date
\n Number
\n Summary of findings
\nFORM GST EWB-04
\n(See rule138D)
\nReport of detention
\nE-Way Bill Number
\nApproximate Location of detention
\nPeriod of detention
\nName of Officer in-charge
\n(if known)
\nDate
\nTime
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nIRN:
\nDate:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\nDetails of Recipient (Billed to)
\nDetails of Consignee (Shipped to)
\nGSTIN or UIN, if available
\nName
\nAddress
\nState (name and code)
\nType of supply –
\nB to B supply
\nB to C supply
\nAttracts Reverse Charge
\nAttracts TCS
\nGSTIN of operator
\nAttracts TDS
\nGSTIN of TDS Authority
\nExport
\nSupplies made to SEZ
\nDeemed export<\/p>\n
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\n(i) Proprietorship or HUF
\n(ii) Partnership
\n(iii) Company
\n(iv) Others
\n5.
\nParticulars of Principal Place of Business
\n(a)
\nAddress
\nBuilding No. or Flat No.
\nFloor No.
\nName of the Premises or Building
\nRoad or Street
\nCity or Town or Locality or Village
\nTaluka or Block
\nDistrict
\nState
\nPIN Code
\nLatitude
\nLongitude
\n(b)
\nContact Information (the email address and mobile number will be used for authentication)
\nEmail Address
\nTelephone
\nSTD
\nMobile Number
\nFax
\nSTD
\n(c)
\nNature of premises
\nOwn
\nLeased
\nRented
\nConsent
\nShared
\nOthers (specify)
\n6.
\nDetails of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)]
\n7.
\nConsent
\nI on behalf of the holder of Aadhaar number
\n give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity informati<\/p>\n
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\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods\/services- without payment of tax (accumulated ITC)
\n(d)
\nOn account of order
\nSr.No.
\nType of order
\nOrder No.
\nOrder date
\nOrder Issuing Authority
\nPayment reference no., if any
\n(i)
\nAssessment
\n(ii)
\nProvisional assessment
\n(iii)
\nAppeal
\n(iv)
\nAny other order (specify)
\n(e)
\nITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (with payment of tax)
\n(g)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(h)
\nRecipient of deemed export
\n(i)
\nTax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
\n(j)
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(chan<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(g)]
\n(For recipients of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.
\nSignature
\nName –
\nDesignation \/ Status
\nSELF- DECLARATION [rule 89(2)(l)]
\nI ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Dec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nSr.No.
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nIntegrated tax involved in debit note, if any
\nIntegrated tax involved in credit note, if any
\nNet Integrated tax (6+9 – 10)
\nNo.
\nDate
\nValue
\nTaxable value
\nAmt.
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nStatement- 3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type: Export without payment of tax (accumulated ITC)
\n(Amount in Rs.)
\nSr.No.
\nInvoice details
\nGoods\/Services
\n(G\/S)
\nShipping bill\/Bill of export
\nEGM Details
\nBRC\/FIRC
\nNo.
\nDate
\nValue
\nPort code
\nNo.
\nDate
\nRef No.
\nDate
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\nStatement-4
\n[rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to S<\/p>\n
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\n1
\n2
\n3
\n4
\nStatement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
\n(Amount in Rs.)
\nGSTIN\/UIN Name (in case B2C)
\nDetails of invoices covering transaction considered as intra -State\/inter-State transaction earlier
\nTransaction which were held inter State\/intra-State supply subsequently
\nInvoice details
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nPlace of Supply
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nPlace of Supply
\nNo.
\nDate
\nValue
\nTaxable Value
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\nTax period
\nARN of return
\nDate of filing return
\nTax Payable
\nIntegrated Tax
\nCentral Tax
\nState\/ UT Tax
\nCess
\n 1
\n2
\n3
\n4
\n5
\n6
\n7
\nANNEXURE-2
\nCertificate [rule 89(2)(m)]
\nThis <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(g)
\nSEZ: Special Economic Zone
\n(h)
\nTemporary ID: Temporary Identification Number
\n(i)
\nUIN: Unique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
\n4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
\n6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
\n7. Declaration shall be filed in cases wherever required.
\n8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of <\/p>\n
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