West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017
1852-F.T.- 47\/2017-State Tax Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNo. 1852-F.T.
\nDated, Howrah, the 18th day of October, 2017
\nOrder No. 47\/2017-State Tax
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017.
\n(2) They shall come into force with immed<\/p>\n
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\n(iii) in FORM GST RFD-01,
\n (a) for "Statement-2", the following Statement shall be substituted, namely:-
\n"Statement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nIntegrated tax
\nCess
\nBRC\/ FIRC
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (6+7+10 – 11)
\nNo.
\nDate
\nValue
\nTaxable
\nValue
\nAmt.
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n (b) for “Statement-4”, the following Statement shall be substituted, namely:-
\n“Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on<\/p>\n
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