The Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
24\/2017-State Tax Dated:- 7-9-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE ITANAGAR<\/p>\n
Notification No. 24\/2017-State Tax
\nThe 7th September, 2017
\nNo. GST\/24\/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules,2017, namely :-
\n(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) Save as otherwise provided, in these rules, they shall come in to force on the date as the Central Government may, by notification in the Official Gazette, appoint.
\n2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referr<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e the e-way bill is not generated under sub-rule (2) and the goods are handed 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 ods from one conveyance to another in the course of transit shall, before such transfer 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 cally on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y State shall be valid in every State and Union territory. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t container] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n31. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ] [other than those put up in unit container and bearing a registered brand name] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 402 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n earing aids. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n period of thirty days from the date of uploading. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n half. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted E-Way Bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted and shall be deemed to be have been substituted, namely :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ee rule 89(1)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in respect of which refund is claimed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd on this account has been received by me\/us earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (d) and 89 (2) (e)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (8) of section 54 of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.24\/2017-State Tax Dated:- 7-9-2017 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 24\/2017-State Tax The 7th September, 2017 No. GST\/24\/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh … Continue reading “The Arunachal Pradesh Goods and Services Tax (Second 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-9685","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9685","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=9685"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9685\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 o<\/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 may be generated by him on the said common portal prior to the movement of goods.
\n(7) Where the consignor or the consignee has not generat<\/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 :
\nTable
\nSl. No.
\nDistance
\nValidity period
\n1
\n2
\n3
\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 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<\/p>\n
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\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\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.
\nANNEXURE
\n[(See rule 138 (14)]
\nSl.No.
\nChapter or Heading or Sub-heading or Tariff item
\nDescription of Goods
\n1
\n2
\n3
\n1.
\n0101
\nLive asses, mules and hinnies
\n2.
\n0102
\nLive bovine animals
\n3.
\n0103
\nLive sw<\/p>\n
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\n14.
\n0208
\nOther meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
\n15.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
\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<\/p>\n
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\n0506
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products.
\n32.
\n0507 90
\nAll goods i.e. Hoof meal ; horn meal ; hooves, claws, nails and beaks ; antlers ; etc.
\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 o<\/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, <\/p>\n
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\n73.
\n1101
\nWheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
\n74.
\n1102
\nCereal 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]
\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]<\/p>\n
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\n90.
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
\n91.
\n1214
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
\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 <\/p>\n
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\nWood charcoal (including shell or nut charcoal), whether or not agglomerated.
\n113.
\n4802\/4907
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government.
\n114.
\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
\nW<\/p>\n
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\n141.
\n92
\nIndigenous handmade musical instruments.
\n142.
\n9603
\nMuddhas made of sarkanda and phool bahari jhadoo.
\n143.
\n9609
\nSlate pencils and chalk sticks.
\n144.
\n9610 00 00
\nSlates.
\n145.
\n9803
\nPassenger baggage.
\n146.
\nAny chapter
\nPuja samagri namely,-
\n (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (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) 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.
\nJewelle<\/p>\n
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\n(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
\n(4) The 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.
\n(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the 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 c<\/p>\n
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\n138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
\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.
\nPART – A
\nA.1
\nGSTIN of Recipient
\nA.2
\nPlace of Delivery
\nA.3\n<\/p>\n
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\nNumber of E-Way Bills
\nE-Way Bill Number
\nFORM GST EWB-03
\n(See rule 138C)
\nVerification Report
\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
\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
\nFORM GST EWB-04
\n(See rule 138D)
\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 Invoic<\/p>\n
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\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 proprietorship concerns only)
\n3.
\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
\nRoad or Street
\nPremises or Building
\nCity or Town or Locality or
\nTaluka or Block
\nVillage
\nDistrict
\nState
\nPIN Code
\nLatitude
\nLongitude
\n(b) Contact Information (the email address and mobile number will be used for authentication)
\nEmail Address
\nTelephone STD
\nMobile Number
\nFax STD
\n(c)
\nNature of premises
\nOwn
\nL<\/p>\n
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\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
\n 1.
\nGST IN\/Temporary ID
\n 2.
\nLegal Name
\n 3.
\nTrade Name, if any
\n 4.
\nAddress
\n 5.
\nTax period (if applicable)
\nFrom To
\n 6.
\nAmount of
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nRefund Claimed (Rs.)
\n Central tax
\n State\/UT tax
\n Integrated tax
\n Cess
\n Total
\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
\nSl.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)<\/p>\n
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\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 include
\nITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89 (2) (f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer
\nhas 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.<\/p>\n
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\nPlace :
\nSignature of Authorised Signatory
\nDate :
\n(Name)
\nDesignation\/Status
\nAnnexure-1
\nStatement -1 [rule 89 (5)]
\nRefund Type : ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\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.)
\nSl.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(Amou<\/p>\n
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\nRefund Type : On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\n(Amount in Rs.)
\nSl.No.
\nInvoice details
\nGoods\/Services (G\/S)
\nShipping bill\/Bill of export\/Endorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\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 tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nGSTIN\/UIN
\nDetails of invoices covering transaction considered as intra -State\/transaction earlier
\nTransaction which were held inter State\/intra-State supply subsequently
\nName (in case B2C)
\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 <\/p>\n
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\nInstructions –
\n1. Terms used :
\n(a)
\nB to C:
\nFrom registered person to unregistered person
\n(b)
\nEGM :
\nExport General Manifest
\n(c)
\nGSTIN :
\nGoods and Services Tax Identification Number
\n(d)
\nIGST :
\nIntegrated goods and services tax
\n(e)
\nITC :
\nInput tax credit
\n(f)
\nPOS :
\nPlace of Supply (Respective State)
\n(g)
\nSEZ :
\nSpecial Economic Zone
\n(h)
\nTemporary ID :
\nTemporary Identification Number
\n(i)
\nUIN :
\nUnique 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 d<\/p>\n
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