Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017
27 \/2017 \u2013 State Tax Dated:- 30-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNo.27 \/2017 – State Tax
\nDate: 30thAugust, 2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
\n2. In the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
\n(i) for rule 138, the following shall be<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM 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 ransfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by the Commissioner, within 24 hours of generation of the e-way bill: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nything contained in this rule, no e-way bill is required to be generated- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 106 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by steaming or by boiling in water live, fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n coriander, cumin or caraway; juniper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds of seed quality = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alm neera = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d but not spun = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8, the following shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aState movement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be indicated at minimum two digit level for taxpayers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tracts Reverse Charge = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and Services Tax Network” has informed me that identity information would = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for which invoice has not been issued (tax paid on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies made to SEZ unit or SEZ Developer (on payment of tax) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e) GSTIN\/ Temporary ID = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of section 2 excluding the value of exempt supplies other than zero-rated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sikkim Goods and Services Tax (Sixth Amendment) Rules, 201727 \/2017 \u2013 State Tax Dated:- 30-8-2017 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.27 \/2017 – State Tax Date: 30thAugust, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and … Continue reading “Sikkim 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-9578","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9578","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=9578"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9578\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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 or Union territory from the place of<\/p>\n
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\nProvided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory 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.
\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 valu<\/p>\n
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\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in accordance 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 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: Table
\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 Commissioner may, by notification, extend the validity period of eway 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) where the goods being transported are specified in Annexure;
\n(b) where the goods are being transported by a non-motorised conveyance;
\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 goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
\nExplanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
\n
\nDipa Basnet
\nSecretary
\nCommercial Taxes Division
\nFinance, Revenue & Expenditure Deptt.
\nFILE NO.GOS\/CTD\/2009-2010\/16-1C (9) VOL-II
\n=============
\nDocument 1(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
\ngenerated
\n(a)
\nwhere the goods being trans<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\n0201
\nMeat of bovine animals, fresh and chilled.
\n8.
\n0202
\n9.
\n0203
\n10.
\n0204
\n11.
\n0205
\n12.
\n13.
\n0206
\n0207
\nMeat of bovine animals frozen [other than frozen and put up in unit
\ncontainer]
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in
\nunit container]
\nMeat of sheep or goats, fresh, chilled or frozen [other than frozen and put|
\nup in unit container]
\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
\nthan frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses, mules
\nor hinnies, fresh, chilled or frozen [other than frozen and put up in unit
\ncontainer]
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or
\nfrozen [other than frozen and put up in unit container]
\n4
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n14.
\n0208
\n15.
\n0209
\n16.
\n0209
\n17.
\n0210
\n18.
\n3
\n19.
\n0301
\n20.
\n0302
\n21.
\n0304
\n22.
\n0306
\n23.
\n0307
\n24.
\n0308
\n25.
\n0401
\n26.
\n0403
\n27.
\n0406
\n28.
\n0407
\n29.
\n0409
\n30.
\n0501
\n31.
\n05<\/p>\n
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\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic
\ninvertebrates other than crustaceans and molluscs, live, fresh or chilled.
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh or
\nchilled.
\nFresh milk and pasteurised milk, including separated milk, milk and
\ncream, not concentrated nor containing added sugar or other sweetening
\nmatter, excluding Ultra High Temperature (UHT) milk
\nCurd; Lassi; Butter milk
\nChena or paneer, other than put up in unit containers and bearing a
\nregistered brand name;
\nBirds' eggs, in shell, fresh, preserved or cooked
\nNatural honey, other than put up in unit container and bearing a registered
\nbrand 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
\nprepared (but not cut to shape), treated with acid or gelatinised; powder
\nand waste of these products
\n5
\n32.
\n0507 90
\n33.
\n0511
\nS.
\nCha<\/p>\n
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\nDried vegetables, whole, cut, sliced, broken or in powder, but not further
\nprepared.
\nDried leguminous vegetables, shelled, whether or not skinned or split.
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
\nsimilar roots and tubers with high starch or inulin content, fresh or
\nchilled; sago pith.
\nCoconuts, fresh or dried, whether or not shelled or peeled
\nBrazil nuts, fresh, whether or not shelled or peeled
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
\n(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
\nMacadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
\nnot shelled or peeled
\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(Citru<\/p>\n
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\nberries [of seed quality]
\nFresh ginger, other than in processed form
\nFresh turmeric, other than in processed form
\nWheat and meslin [other than those put up in unit container and bearing
\na registered brand name]
\nRye [other than those put up in unit container and bearing a registered
\nbrand name]
\nBarley [other than those put up in unit container and bearing a registered
\nbrand name]
\nOats [other than those put up in unit container and bearing a registered
\nbrand name]
\nMaize (corn) [other than those put up in unit container and bearing a
\nregistered brand name]
\nRice [other than those put up in unit container and bearing a registered
\nbrand name]
\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 a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSoya beans, whether or not broken, of seed quality.
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled
\nDescription of Goods
\n(3)
\nor broken, of seed quality.
\nLinseed, whether or not broken, of seed quality.
\nRape or colza seeds, whether or not broken, of seed quality.
\nSunflower seeds, whether or not broken, of seed quality.
\nOther oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
\nseeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
\n(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango
\nkernel, Niger seed, Kokam) whether or not broken, of seed quality.
\nSeeds, fruit and spores, of a kind used for sowing.
\nHop cones, fresh.
\nPlants and parts of plants (including seeds and fruits), of a kind used
\nprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or
\nsimilar purpose, fresh or chilled.
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh
\nor chilled.
\nCereal straw and husks, unprepared<\/p>\n
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\nTender coconut water other than put up in unit container and bearing a
\nregistered brand name
\nAquatic feed including shrimp feed and prawn feed, poultry feed and
\ncattle feed, including grass, hay and straw, supplement andhusk of
\npulses, concentrates andadditives, wheat bran and de-oiled cake
\nSalt, all types
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS
\nspecification No.5470 : 2002
\nHuman Blood and its components
\nAll types of contraceptives
\nDescription of Goods
\nor Tariff item
\n(1)
\n106.
\n(2)
\n3101
\n107.
\n3304
\n108.
\n3825
\n109.
\n3926
\n110.
\n4014
\n111.
\n4401
\n112.
\n4402
\n113. 4802\/4907
\n114. 4817\/4907
\n115.
\n48\/4907
\n116.
\n4907
\n117.
\n4901
\n118.
\n4902
\n119.
\n4903
\n(3)
\nAll goods and organic manure [other than put up in unit containers and
\nbearing a registered brand name]
\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 charcoa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCoconut, coir fibre
\nIndian National Flag
\nHuman hair, dressed, thinned, bleached or otherwise worked
\nEarthen pot and clay lamps
\nGlass bangles (except those made from precious metals)
\nAgricultural implements manually operated or animal driven i.e. Hand
\ntools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
\naxes, bill hooks and similar hewing tools; secateurs and pruners of any
\nkind; scythes, sickles, hay knives, hedge shears, timber wedges and
\nother tools of a kind used in agriculture, horticulture or forestry.
\nAmber charkha
\nHandloom [weaving machinery]
\nSpacecraft (including satellites) and suborbital and spacecraft launch
\nvehicles
\nDescription of Goods
\n136.
\n137.
\n8445
\n8446
\n138.
\n8802 60 00
\nS.
\nChapter or
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1)
\n(2)
\n139.
\n8803
\n140.
\n9021
\n141.
\n92
\n142.
\n9603
\n143.
\n9609
\n144.
\n9610 00 00
\nSlates
\n145.
\n9803
\n(3)
\nParts of goods of heading 8801
\nHearing aids
\nIndigenous handmade musical instruments
\nMuddhas made of sarkanda and phool bahar<\/p>\n
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\n“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The
\nperson in charge of a conveyance shall carry\u20ac\u2022
\n(2)
\n(a)
\n(b)
\nthe invoice or bill of supply or delivery challan, as the case may be; and
\na copy of the e-way bill or the e-way bill number, either physically or
\nmapped to a Radio Frequency Identification Device embedded on to the
\nconveyance in such manner as may be notified by the Commissioner.
\nA registered person may obtain an Invoice Reference Number from the common portal
\nby uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce
\nthe same for verification by the proper officer in lieu of the tax invoice and such number shall
\nbe valid for a period of thirty days from the date of uploading.
\n(3)
\nWhere the registered person uploads the invoice under sub-rule (2), the information in
\nPart A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of
\nthe <\/p>\n
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\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
\nplaces where the verification of movement of goods is required to be carried out and
\nverification of movement of vehicles shall be done through such device readers where the eway
\nbill has been mapped with the said device.
\n(3)
\nThe physical verification of conveyances shall be carried out by the proper officer as
\nauthorised by the Commissioner or an officer empowered by him in this behalf:
\nProvided that on receipt of specific information on evasion of tax, physical verification
\nof a specific conveyance can also be carried out by any officer after obtaining necessary
\napproval of the 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
\nin transit 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 r<\/p>\n
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\nhaving annual turnover upto five crore rupees in the preceding financial year and at four
\ndigit level for taxpayers having annual turnover above five crore rupees in the preceding
\nfinancial year.
\n2. Transport Document number indicates Goods Receipt Number or Railway Receipt
\nNumber or Airway Bill Number or Bill of Lading Number.
\n3. Place of Delivery shall indicate the PIN Code of place of delivery.
\n4. Reason for Transportation shall be chosen from one of the following:
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nNumber of E-Way Bills
\nE-Way Bill Number
\n13
\n14
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nFORM GST EWB-03
\n(See rule138C)
\nVerification Report
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAttracts TCS
\nAttracts TDS
\nExport
\nGSTIN of operator
\nGSTIN of TDS Authority
\nSupplies made to SEZ
\nDeemed export
\nDescription HS Qty. Uni
\nSr.
\nNo.
\nof Goods
\nN
\nPrice
\nTota
\nDiscoun
\nt
\n(per
\nt, if any
\nTaxabl
\ne value
\nCentral tax
\nState or UT
\ntax
\nIntegrated Cess
\ntax
\nunit)
\nvalu
\nRate Amt.
\ne
\nRate Amt. Rate Am Ra A
\nte mt
\nt.
\n18
\nTotal
\nFreight
\nInsurance
\nPacking and Forwarding Charges etc.
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”;
\n(iii) in the principal rules to FORMS, –
\nI.
\nwith effect from the 1st July of 2017, for \u201cFORM GST ENR-01″, the following FORM
\nshall be substituted and shall be deemed to be have been substituted, namely:-
\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) Wareh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nonly be used for validating identity of the Aadhaar holder and will be shared with Central Identities
\nData Repository only for the purpose of authentication.
\n8. List of documents uploaded
\n(Identity and address proof)
\n9. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nFor Office Use:
\nEnrolment no
\nDate-
\n20
\nSignature
\nName of Authorised Signatory
\n22
\nII.
\nwith effect from the 1st day of July, 2017 for \u201cFORM GST RFD-01″, the
\nfollowing FORM shall be substituted and shall be deemed to be have been
\nsubstituted, namely:-
\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, unregistered
\nperson and other registered taxable person)
\n1.
\nGSTIN\/
\nTemporary ID
\n2.
\nLegal Name
\n3.
\nTrade Na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadvance payment)
\nTax paid on an intra-State supply which is subsequently held to be
\ninter-State supply and vice versa(change of POS)
\nExcess payment of tax, if any
\nAny other (specify)
\n(j)
\n(k)
\n(1)
\n8.
\nDetails of Bank
\naccount
\nName of
\nAddress
\nbank
\nof
\nIFSC
\n\u00d0\u00a2\u00d1\u0192\u00d1\u20ac\u00d0\u00b5
\nof Account No.
\naccount
\nbranch
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if
\napplicable
\n\u00e2\u02dc\u0090 Yes
\nNo
\nDECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare
\nthat I have not availed any drawback on goods or services or both and that I have not claimed
\nrefund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not
\ninclude ITC availed on goods or services used for making \u2018nil' rated or fully exempt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nincidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause
\n(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n23
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my\/our knowledge and belief
\nand nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nAnnexure-1
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
\nsection 54(3)]
\nTurnover of
\ninverted rated
\nsupply of goods
\nTax payable on Adjusted total Net input tax
\nsuch inverted
\nrated supply of
\nturnover
\ncredit
\ngoods
\n1
\n2
\n3
\nStatement- 2 [rule 89(2)(c)]
\nRef<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill\/
\nBill of export\/
\nIntegrated Tax
\nEndorsed
\ninvoice by SEZ
\nNo. Date Value No.
\nDate
\nTaxable
\nValue
\nAmt.
\nIntegrated
\ntax
\ninvolved in
\ndebit
\nnote, if
\nany
\n(Amount in Rs.)
\nIntegrated
\nNet
\ntax
\ninvolved in
\nIntegrated
\ncredit
\nnote, if
\ntax
\n(8+9-
\n10)
\nany
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
\nof tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services
\n(G\/S)
\nShipping bill\/ Bill of export\/
\nEndorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n3
\n4
\n5
\n6
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of
\ntax (accumulated ITC) \u2013 calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated Net input tax credit
\nAdjusted total
\nRefund amount (1\u00c3\u20142\u00c3\u00b73)
\nsupply of goods and
\nturnover
\nservices
\n25
\n25
\n1 2 3 4
\nStatement-6 [rule<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(in words)
\nfor the tax
\nperiod , the incidence of tax and interest, has not been passed on to any other person.
\nThis certificate is based on the examination of the books of account and other relevant records
\nand returns particulars maintained\/ furnished by the applicant.
\n26
\nSignature of the Chartered Accountant\/Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote This Certificate is not required to be furnished by the applicant, claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54
\nof the Act.
\nInstructions –
\n1. Terms used:
\n(a) B to C:
\n(b) EGM:
\n(c) GSTIN:
\n(d) IGST:
\n(e) ITC:
\n(f) POS:
\nFrom registered person to unregistered person
\nExport General Manifest
\nGoods and Services Tax Identification Number
\nIntegrated goods and services tax
\nInput tax credit
\nPlace of Supply (Respective State)
\n(g) SEZ:
\nSpecial Economic Zone
\n(h) Temporary ID:
\nTemporary Identification Number
\n(i) UIN:
\nUnique Identity Number\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1
\nand GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of services
\ndetails of shipping bill and EGM will be mandatory to be provided in case of export of
\ngoods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per
\nthe calculation based on amended value.
\n13. Details of export made without payment of tax shall be reported in Statement-3.
\n14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer
\nwithout payment of tax shall be worked out in accordance with the formula prescribed in
\nrule 89(4).
\n15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as
\ndefined in rule 89(4).”;
\nIII.
\nwith effect from the 1st day of July, 2017, in \u201cFORM GST TR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n