The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017
F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/466 Dated:- 14-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
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\nNo.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/466
\n11\/466
\n26
\nJC-T-I
\nGOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(REVENUE BRANCH)
\n10 04\/27\/9\/17
\n“DOT Ho Jar 207\/19\/17
\n\u00d0\u201d\u00d0\u00b5\u00d1\u201a\u00d0\u00bd\u00d0\u00b0
\nDated 14th September 2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Nagaland Goods and Services
\nTax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to
\namend the Nagaland Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Nagaland Goods and Services Tax (Sixth Amendment)
\nRules, 2017.
\n(2) Save as otherwise provided, they shall come into force with effect from the date of
\nissue of this notification.
\n2.
\nIn the Nagaland Goods and Services Tax Ru<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Part B of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the supplier, the recipient and the transporter on the common = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ansported as per the details furnished in the e-way bill, the e-way bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erated under rule 138 of the Central Goods and Services Tax Rules or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ut up in unit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unit containers and bearing a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 04 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a kind used = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bital and spacecraft launch = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on by the proper officer in lieu of the tax invoice and such number shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n necessary approval of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n use = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ve been substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ture = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e [clause (ii) of first proviso to section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cumulated ITC) – calculation of refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nGoods and Services Tax Identification Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n prescribed in rule = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/466 Dated:- 14-9-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGSTDownload Pdf ============= Document 1Sean and upload. in our cubrate and mail cla ball consen for founda No.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/466 11\/466 26 JC-T-I GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) 10 04\/27\/9\/17 “DOT Ho Jar 207\/19\/17 \u00d0\u201d\u00d0\u00b5\u00d1\u201a\u00d0\u00bd\u00d0\u00b0 Dated … Continue reading “The Nagaland Goods and Service 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-8039","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8039","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=8039"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8039\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a
\ntransporter for transportation by road, the registered person shall furnish the information
\nrelating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way
\nbill shall be generated by the transporter on the said portal on the basis of the information
\nfurnished by the registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, as the case may be, the transporter may, at his
\noption, generate and carry the e-way bill even if the value of the consignment is less than fifty
\nthousand rupees:
\nProvided further that where the movement is caused by an unregistered person either in
\nhis own conveyance or a hired one or through a transporter, he or the transporter may, at their
\nOffice of the Commissioner of Taxes
\nReceipt No. 1890.
\nDate 27.9.17
\n1
\nLeg.
\n\u00d3\u00a8
\noption, generate the e-way bill in FORM GST EWB-01 on the common po<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nportal.
\n(5)
\nAny transporter transferring goods from one conveyance to another in the course of
\ntransit shall, before such transfer and further movement of goods, update the details of
\nconveyance in the e-way bill on the common portal in FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of less than ten kilometres
\nwithin the State or Union territory from the place of business of the transporter finally to the
\nplace of business of the consignee, the details of conveyance may not be updated in the e-way
\nbill.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
\nwhere multiple consignments are intended to be transported in one conveyance, the transporter
\nmay indicate the serial number of e-way bills generated in respect of each such consignment
\nelectronically on the common portal and a consolidated e-way bill in FORM GST EWB-02maybe
\ngenerated by him on the said <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be cancelled electronically on the common portal, either directly or through a Facilitation
\nCentre notified by the Commissioner, within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
\nperiod as mentioned in column (3) of the Table below from the relevant date, for the distance
\nthe goods have to be transported, as mentioned in column (2) of the said Table:
\nTable
\nSr. No.
\n(1)
\nDistance
\n(2)
\nValidity period
\n(3)
\n1.
\nUpto 100 km
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day
\nProvided that the Commissioner may, by notification, extend the validity period of e-way
\nbill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGoods and Services Tax Rules of any other State shall be valid in the State.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
\ngenerated-
\n(a)
\nwhere the goods being transported are specified in Annexure;
\n(b)
\nwhere the goods are being transported by a non-motorised conveyance;
\n(c)
\nwhere the goods are being transported from the port, airport, air cargo complex
\nand land customs station to an inland container depot or a container freight
\nstation for clearance by Customs; and
\n3
\n(d)
\n–
\nin respect of movement of such goods and within such areas in a State and for
\nvalues not exceeding such amount as the Commissioner of State Tax, in
\nconsultation 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
\nthrough SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nSI.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncontainer]
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or
\nfrozen [other than frozen and put up in unit container]
\nOther meat and edible meat offal, fresh, chilled or frozen [other than
\nfrozen and put up in unit container]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, fresh, chilled or frozen [other than frozen and put up in unit
\ncontainer]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, salted, in brine, dried or smoked [other than put up in unit
\ncontainers]
\nMeat and edible meat offal, salted, in brine, dried or smoked; edible flours
\nand meals of meat or meat offal, other than put up in unit containers*
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in
\nfrozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\nLive fish.
\n4
\nSl.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n20.
\n0302
\n21.
\n0304
\n22.
\n0306
\n23.
\n0307
\n24.
\n0308
\n25.
\n0401\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered brand name;
\nBirds' eggs, in shell, fresh, preserved or cooked
\nNatural honey, other than put up in unit container and bearing a
\nregistered brand name
\nHuman hair, unworked, whether or not washed or scoured; waste of
\nhuman hair
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply prepared
\n(but not cut to shape), treated with acid or gelatinised; powder and waste
\nof these products
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
\nantlers; etc.
\nSemen including frozen semen
\nLive trees and other plants; bulbs, roots and the like; cut flowers and
\nornamental foliage
\nPotatoes, fresh or chilled.
\nTomatoes, fresh or chilled.
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
\nchilled.
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or
\nchilled.
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or
\npeeled
\nBananas, including plantains, fresh or dried
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
\nfresh.
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and
\nsatsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
\nincluding pomelos, Lemons (Citrus limon, Citrus limonum) and limes
\n(Citrus aurantifolia, Citrus latifolia), fresh.
\nGrapes, fresh
\nMelons (including watermelons) and papaws (papayas), fresh.
\nApples, pears and quinces, fresh.
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\nOther fruit such as strawberries, raspberries, blackberries, mulberries and
\nloganberries, black, white or red currants and gooseberries, cranberries,
\nbilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians,
\nPersimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple
\n(ata),<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n77.
\n1105
\n78.
\n1106
\n79.
\n12
\n80.
\n1201
\n81.
\n1202
\n82.
\n1204
\n83.
\n1205
\n84.
\n1206
\n85.
\n1207
\n86.
\n1209
\n87.
\n1210
\n88.
\n1211
\n89.
\n1212
\n90.
\n1213
\n91.
\n1214
\nDescription of Goods
\n(3)
\nGrain sorghum [other than those put up in unit container and bearing a
\nregistered brand name]
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
\nRagi] [other than those put up in unit container and bearing a registered
\nbrand name]
\nWheat or meslin flour [other than those put up in unit container and
\nbearing a registered brand name].
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour,
\netc.] [other than those put up in unit container and bearing a registered
\nbrand name]
\nCereal groats, meal and pellets [other than those put up in unit container
\nand bearing a registered brand name]
\nCereal grains hulled
\nFlour, of potatoes [other than those put up in unit container and bearing a
\nregistered brand name]
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other
\nthan guar meal 1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar
\npurpose, fresh or chilled.
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh
\nor chilled.
\nCereal straw and husks, unprepared, whether or not chopped, ground,
\npressed or in the form of pellets
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
\nforage kale, lupines, vetches and similar forage products, whether or not
\nin the form of pellets.
\n92.
\n1301
\nLac and Shellac
\n7
\nSl.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n95.
\n1904
\n1701 or 1702
\n96.
\n1905
\n97.
\n1905
\n98.
\n2201
\n99.
\n100.
\n2201
\n2202 90 90
\n101.
\n2302, 2304,
\n2305, 2306,
\n2308, 2309
\n102.
\n2501
\n103.
\n2835
\n104.
\n3002
\n105.
\n3006
\n106.
\n3101
\n107.
\n3304
\n108.
\n3825
\n109.
\n3926
\n110.
\n4014
\n111.
\n4401
\n112.
\n4402
\n113.
\n4802\/4907
\n114. 4817\/4907
\n115. 48\/4907
\n116.
\n4907
\n117.
\n4901
\n118.
\n4902
\n119.
\n4903
\n120.
\n4905
\nDescription of Goods
\n(3)
\nJaggery of all types including Cane Jaggery (gur) and Pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nKajal (other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\nMunicipal waste, sewage sludge, clinical waste
\nPlastic bangles
\nCondoms and contraceptives
\nFirewood or fuel wood
\nWood charcoal (including shell or nut charcoal), whether or not
\nagglomerated
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the
\nGovernment Treasuries or Vendors authorised by the Government
\nPostal items, like envelope, Post card etc., sold by Government
\nRupee notes when sold to the Reserve Bank of India
\nCheques, lose or in book form
\nPrinted books, including Braille books
\nNewspapers, journals and periodicals, whether or not illustrated or
\ncontaining advertising material
\nChildren's picture, drawing or colouring books
\nMaps and hydrographic or similar charts of all kinds, including atlases, wall
\nmaps, topographical plans and globes, printed
\nSilkworm laying, cocoon
\n121.
\n5001
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n8
\n00
\nSI.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nvehicles
\nParts of goods of heading 8801
\nHearing aids
\nIndigenous handmade musical instruments
\nMuddhas made of sarkanda and phoolbaharijhadoo
\nSlate pencils and chalk sticks
\n139.
\n8803
\n140.
\n9021
\n141.
\n92
\n142.
\n9603
\n143.
\n9609
\n144.
\n9610 00.00
\nSlates
\n145.
\n146.
\n9803
\nAny chapter
\nPuja samagri namely,-
\n(i)
\n(ii)
\n147.
\n148.
\n149.
\n150.
\nPassenger baggage
\nRudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture
\nof cowdung, desi ghee, milk and curd);
\nSacred 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)
\nChandantika
\nLiquefied petroleum gas for supply to household and non domestic
\nexempted category (NDEC) customers.
\nKerosene oil sold under PDS
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious stones;
\n9
\nSI.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nvalid for a period of thirty days from the date of uploading.
\n(3)
\nWhere the registered person uploads the invoice under sub-rule (1), the information in
\nPart A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the
\ninformation furnished in FORM GST INV-1.
\n(4)
\nThe Commissioner may, by notification, require a class of transporters to obtain a unique
\nRadio Frequency Identification Device and get the said device embedded on to the conveyance
\nand map the e-way bill to the Radio Frequency Identification Device prior to the movement of
\ngoods.
\n(5)
\nNotwithstanding anything contained clause (b) of sub-rule (1), where circumstances so
\nwarrant, the Commissioner may, by notification, require the person-in-charge of the conveyance
\nto 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 transpor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Commissioner or an officer authorised by him in this behalf.
\n138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in
\ntransit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within
\ntwenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be
\nrecorded within three days of such inspection.
\n(2) Where the physical verification of goods being transported on any conveyance has been
\ndone during transit at one place within the State or in any other State, no further physical
\nverification of the said conveyance shall be carried out again in the State, unless a specific
\ninformation relating to evasion of tax is made available subsequently.
\n138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has
\nbeen intercepted and detained for a period exceeding thirty minutes, the transporter may upload
\nthe said information in FORM GST EWB-04 on the co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOthers
\nFORM GST EWB-02
\n(See Rule 138)
\nConsolidated E-Way Bill
\nNumber of E-Way Bills
\nE-Way Bill Number
\n12
\n12
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nFORM GST EWB-03
\n(See Rule138C)
\nVerification Report
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\n13
\nE-Way Bill Number
\nFORM GST EWB-04
\n(See Rule138D)
\nReport of detention
\nApproximate Location
\nof detention
\nPeriod of detention
\nName of Officer in- (if known)
\ncharge
\nDate
\nTime
\n14
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“Form GST ENR-01
\n[See Rule 58(1)]
\nApplication for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n1.
\nName of the State
\n2.
\n(a) Legal name
\n(b) Trade Name, if any
\n(c) PAN
\n(d) Aadhaar (applicable in case of
\nproprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(iii) Transport services
\n(ii) Godown
\n(iv) Cold Storage
\n4. Constitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\n5.
\nParticulars of Principal Place of Business
\n(a) Address
\n(ii) Partnership
\n(iv) Others
\nBuilding No. or Flat No.
\nFloor No.
\nName of the
\nRoad or Street
\nPremises or
\nCity or Town or Locality or
\nTaluka or Block
\nVillage
\nDistrict
\nState
\nPIN Code
\nLongitude
\nLatitude
\n(b) Contact Information (the email address and mobile number will be used for
\nauthentication)
\nEmail Address
\nMobile Number
\n(c)
\nNature of premises
\nTelephone STD
\nFax
\nSTD
\n16
\nOwn
\nLeased
\nRented
\nConsent
\nShared
\nOthers (specify)
\n6.
\nDetails of additional place of business – A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered
\nperson and other registered taxable person)
\n1. GSTIN\/
\nTemporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if
\nany
\n4.
\nAddress
\n5.
\nTax period
\nFrom
\nTo
\n(if applicable)
\n6.
\nAmount of
\nAct
\nTax
\nInterest
\nRefund Claimed
\nPenalt Fees Others
\nY
\nTotal
\n(Rs.)
\nCentral
\ntax
\n17
\nState \/ UT
\ntax
\nIntegrated
\ntax
\nCess
\nTotal
\n7. Grounds of
\n(a)
\nrefund claim
\n(b)
\nExcess balance in Electronic Cash Ledger
\nExports of services- with payment of tax
\n(select from
\n(c)
\ndrop down)
\nExports of goods \/ services- without payment of tax
\n(accumulated ITC)
\n(d)
\nOn account of order
\nSl.
\nType of order
\nNo.
\nno.
\nOrder Order
\ndate
\nOrder
\nIssuing
\nPayment
\nreference
\nAuthority
\nno., if any
\n(i)
\nAssessment
\n(!!)
\nProvisional
\n(e)
\n(f)
\nassessment
\n(iii)
\nAppeal
\n(iv)
\nAny
\nother
\norder (specify)
\nITC accumulated due to inverted tax structure
\n[clause (ii) of first proviso to section 54(3)]
\nOn account of supp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName –
\nDesignation\/Status
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application
\ndoes not include ITC availed on goods or services used for making 'nil' rated or fully
\nexempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic
\nZone developer has not availed of the input tax credit of the tax paid by the
\napplicant, 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
\nhave been reported in statement of inward supplies filed in Form GSTR-2 for the tax
\nperiod for which refund is being claimed and the amount does not exceed the
\namount of input tax credit availed in the valid return filed for the said tax period.
\nSignature
\nName –
\nDesignation\/Status
\nSELF-DECLARATION [rule 89(2)(1)]<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54(3)]
\n(Amount in Rs.)
\nMaximum refund
\nTurnover of
\ninverted rated
\nTax payable
\non such
\nAdjusted
\ntotal
\nNet input tax
\ncredit
\namount to be
\nsupply of
\ninverted
\nturnover
\ngoods
\nrated supply
\nclaimed
\n[(1\u00c3\u20144\u00c3\u00b73)-2]
\nof goods
\n1
\n2
\n3
\n4
\n5
\nStatement-2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\nSr. No.
\nInvoice details
\nNo. Date
\nIntegrated tax
\nBRC\/FIRC
\nValue
\nTaxable
\nAmt. No.
\nDate
\nvalue
\n(Amount in Rs.)
\nIntegrated Integrated Net
\ntax involved tax involved Integrated
\nin debit in credit
\ntax
\n1 2 3 4 5 6 7 8 note, if any note, if any (6+9-10)
\nStatement-3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type:Export without payment of tax (accumulated ITC)
\nSr. No.
\nNo.
\nInvoice details
\nDate
\nValue
\n(Amount in Rs.)
\nGoods\/ Shipping bill\/ Bill of export EGM Details
\nServices Port code No. Date Ref No. Date
\n(G\/S)
\nBRC\/FIRC
\nNo. Date
\n1 2 3 4 5 6 7 8 9 10 11 12
\n20
\n20
\nStatement-3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTurnover of zero rated Net input tax
\nsupply of goods and
\ncredit
\nservices
\n1
\n2
\n(Amount in Rs.)
\nAdjusted total
\nturnover
\nRefund amount
\n(1\u00c3\u20142\u00c3\u00b73)
\n3
\nStatement-6 [rule 89(2)(i)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
\nversa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
\n21
\nGSTIN\/Details of invoices covering transaction considered as intra
\nState\/inter-State transaction earlier
\nUIN
\nName
\n(in
\ncase
\n(Amount in Rs.)
\nTransaction which were held inter
\nState\/intra-State supply subsequently
\nInvoice details Integrated Central State\/Cess Place Integrated Central State\/Cess Place
\nB2C) No. Date ValueTaxable
\nof
\ntax
\ntax
\nUT
\nof
\ntax
\ntax
\nUT
\ntax
\nSupply
\ntax
\nSupply
\nValue
\n1
\n2 3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14 15
\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
\nreturn
\nDate of
\nfiling
\nIntegr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated goods and services tax
\nInput tax credit
\nPlace of Supply (Respective State)
\nSpecial Economic Zone
\nTemporary Identification Number
\nUnique Identity Number
\n22
\n22
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
\napplication.
\n4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all
\nrespects.
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through this
\napplication.
\n6. Bank account details should be as per registration data. Any change in bank details shall first
\nbe 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
\nthe purpose o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n89(4).
\n15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined
\nin rule 89(4).”;
\nIII.
\nwith effect from the 1st day of July, 2017, in “FORM GST TRAN-2”,-
\n(a) in Serial No. 4, for the words “appointment date”, the words “appointed date”
\nshall be substituted and shall be deemed to be have been substituted;
\n(b) in Serial No. 5, for the words “credit on”, the words “credit of” shall be
\nsubstituted and shall be deemed to be have been substituted;
\nNo.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nsd\/-
\nTEMJEN TOY
\nAdditional Chief Secretary & Finance Commissioner.
\nDated 14th September 2017
\nCopy to:-
\n1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
\n2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima.
\n3. O.S.D. to Chief Secretary Nagaland, for information of the Chief Secretary.
\n4. The P.S. to all Ministers, Nagaland Kohima.
\n5. The P.S. to all Parliamentary Secretaries\/Advisers, Nagaland, Kohima.
\n6. All the Addl. Ch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n