The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017
G.O.Ms. No. 417 Dated:- 19-9-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O. MS. No. 417
\nDated: 19-09-2017
\nNOTIFICATION
\nThe Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017
\nIn exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No:16 of 2017), the Government of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Department as subsequently amended:-
\n2) These amended rules (i) to (vi) and (ix) shall be deemed to have come into force with effect on and from 1st July,2017 and rules (vii) and (viii) shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint.
\nAmendmen<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s Tax Rules, 2017.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ansported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rovisions of rule 138B. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing transported by a non-motorised conveyance; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a), fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 114. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n namely,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chief Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nInvoice or Challan or Bill Date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and other registered taxable person) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 54(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent-5A [rule 89(4)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4 of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017G.O.Ms. No. 417 Dated:- 19-9-2017 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTGOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O. MS. No. 417 Dated: 19-09-2017 NOTIFICATION The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017 In exercise of the powers conferred … Continue reading “The Andhra Pradesh 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-7876","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7876","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=7876"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7876\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) for rule 125, the following rule shall be substituted, namely:-
\n“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
\n(v) for rule 126, the following rule shall be substituted, namely:-
\n“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
\n(vi) for rule 137, the following rule shall be substituted, 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.”
\n(vii) for rule 138, the following shall be substituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM 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 convey<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
\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 t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
\nTable
\nSr. no.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day
\nProvided that the Chief Commissioner may, by notification, 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 an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
\n(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Chief Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax goods, may notify.
\nExplanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS”.
\nANNEXURE
\n[(See rule 138 (14)]
\nS.No.
\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 s<\/p>\n
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\n16.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
\n17.
\n0210
\nMeat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
\n18.
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, 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 she<\/p>\n
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\n33.
\n0511
\nSemen including frozen semen
\n34.
\n6
\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
\n35.
\n0701
\nPotatoes, fresh or chilled.
\n36.
\n0702
\nTomatoes, fresh or chilled.
\n37.
\n0703
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
\n38.
\n0704
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
\n39.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\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 legum<\/p>\n
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\n53.
\n0806
\nGrapes, fresh
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55.
\n0808
\nApples, pears and quinces, fresh.
\n56.
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57.
\n0810
\nOther fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
\n58.
\n0814
\nPeel of citrus fruit or melons (including watermelons), fresh.
\n59.
\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.\n<\/p>\n
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\n75.
\n1103
\nCereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
\n76.
\n1104
\nCereal grains hulled
\n77.
\n1105
\nFlour, of potatoes [other than those put up in unit container and bearing a registered brand name]
\n78.
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of 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.
\n8<\/p>\n
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\n92.
\n1301
\nLac and Shellac
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n1701 or 1702
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\n95.
\n1904
\nPuffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
\n96.
\n1905
\nPappad
\n97.
\n1905
\nBread (branded or otherwise), except pizza bread
\n98.
\n2201
\nWater [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized 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,
\n2305, 2306,
\n2308, 2309
\nAquatic feed including <\/p>\n
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\n4817\/4907
\nPostal items, like envelope, Post card etc., sold by Government
\n115.
\n48\/4907
\nRupee notes when sold to the Reserve Bank of India
\n116.
\n4907
\nCheques, lose or in book form
\n117.
\n4901
\nPrinted books, including Braille books
\n118.
\n4902
\nNewspapers, journals and periodicals, whether or not illustrated or containing advertising material
\n119.
\n4903
\nChildren's picture, drawing or colouring books
\n120.
\n4905
\nMaps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
\n121.
\n5001
\nSilkworm laying, cocoon
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n124.
\n5101
\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, dresse<\/p>\n
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\n (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
\n (mixture of cowdung, desi ghee, milk and curd);
\n (ii) Sacred thread (commonly known as yagnopavit);
\n (iii) Wooden khadau;
\n (iv) Panchamrit,
\n (v) Vibhuti sold by religious institutions,
\n (vi) Unbranded honey
\n (vii) Wick for diya.
\n (viii) Roli
\n (ix) Kalava (Raksha sutra)
\n (x) Chandantik
\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)
\n(viii) after rule 138, as amended, the following rules shall be inserted, namely:-
\n“138A.Do<\/p>\n
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\n(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Chief Commissioner may, by notification, 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 Chief 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<\/p>\n
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\n(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
\n138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.;
\nFORM GST EWB-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 C<\/p>\n
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\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\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 incharge
\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 (Shippe<\/p>\n
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\nType of enrolment
\n(i) Warehouse or Depot
\n(ii) Godown
\n(iii) Transport services
\n(iv) Cold Storage
\n4.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(ii) Partnership
\n(iii) Company
\n(iv) Others
\n5.
\nParticulars of Principal Place of Business
\n(a)
\nAddress
\nBuilding No. or Flat No.
\nFloor No.
\nName of the
\nPremises 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”<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nGSTIN\/Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of refund claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nOn account of order
\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<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(g)]
\n(For recipients of deemed export)
\nI hereby declare that the refund has been claimed only for those invoices which have been reported in statement of 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 affir<\/p>\n
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\n(Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4÷3)-2]
\n1
\n2
\n3
\n4
\n5
\nStatement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\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
\n[rule 89(2)(b) and 89(2)(c)]
\nRefund Type: Export without payment of tax (accumulated ITC)
\n(Amount in Rs.)
\nSr.o.
\nInvoice details
\nGoods\/Services (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
\n[rule 89(4)]
\nRefund Type: Export without paymen<\/p>\n
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\nRefund Type: On account of supplies made to SEZ unit\/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\nStatement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
\n(Amount in Rs.)
\nGSTIN\/UIN Name (in case B2C)
\nDetails of invoices covering 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
\nSupply
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\nPlace of
\nSupply
\nNo.
\nDate
\nValue
\nTaxable
\nValue
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13\n<\/p>\n
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\nInstructions –
\n1. Terms used:
\n (a) B to C: From registered person to unregistered person
\n (b) EGM: Export General Manifest
\n (c) GSTIN: Goods and Services Tax Identification Number
\n (d) IGST: Integrated goods and services tax
\n (e) ITC: Input tax credit
\n (f) POS: Place of Supply (Respective State)
\n (g) SEZ: Special Economic Zone
\n (h) Temporary ID: Temporary Identification Number
\n (i) UIN: 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 r<\/p>\n
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