The Uttarakhand Goods and Services Tax (SIXTH Amendment) Rules, 2017
792\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 10-10-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
PDF DOWNLOAD
\n
\n=============
\nDocument 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
\nGovernor is pleased to order the publication of the following English translation of the
\nNotification No. 792\/2017\/9(120)\/ XXVII(8)\/2017, dated 10 September, 2017 for general
\nOctoberz
\ninformation.
\nGovernment of Uttarakhand
\nFinance Section-8
\nNo 792\/2017\/9(120)\/ XXVII(8)\/2017
\nDehradun: Dated :: 10
\nr, 2017
\nOctober
\nNotification
\nIn exercise of the powers conferred by section 164 of the Uttarakhand Goods and
\nServices Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to
\nfurther amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
\nThe Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2017
\nShort title and
\nComme<\/p>\n
= = = = = = = =<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\nGovernment of India; and
\n(b) four Technical Members who are or have
\nDT\/Rule Amendment 6th Amendment(05-09-2017)
\nColumn-2
\nHereby substituted Rule
\n122. Constitution of the Authority.-
\nThe constitution of the Authority shall be in
\naccordance with the provisions of rule 122 of
\nthe Central Goods and Services Tax Rules,
\n2017.
\nPage 34 of 61
\nbeen Commissioners of State tax or central tax
\nor have held an equivalent post under the
\nexisting law,
\nto be nominated by the Council.
\nAmendment in 4. In the “Principal Rules”, for the existing Rule 123 set out in
\nRule 123
\ncolumn-1, the rule set out in column-2 shall be substituted;
\nnamely-
\nColumn-1
\nExisting Rule
\n123. Constitution of the Standing
\nCommittee and Screening Committees.-
\n(1) The Council may constitute a Standing
\nCommittee on Anti-profiteering which shall
\nconsist of such officers of the State
\nGovernment and Central Government as may
\nbe nominated by it.
\n(2) A State level Screening Committee shall be
\nconstituted in each State by the Sta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsalary of Rs. 2,25,000 (fixed) and other
\nallowances and benefits as are admissible to a
\nCentral Government officer holding posts
\ncarrying the same pay:
\nProvided that where a retired officer is
\nselected as a Chairman, he shall be paid a
\nmonthly salary of Rs. 2,25,000 reduced by the
\namount of pension.
\nColumn-2
\nHereby substituted Rule
\n124. Appointment, salary, allowances and
\nother terms and conditions of service of the
\nChairman and Members of the Authority.-
\nThe appointment, salary, allowances and other
\nterms and conditions of service of the Chairman
\nand Members of the Authority shall be in
\naccordance with the provisions of rule 124 of
\nthe Central Goods and Services Tax Rules,
\n2017.
\nDT:\/Rule Amendment 6th Amendment (05-09-2017)
\nPage 35 of 61
\n(3) The Technical Member shall be paid a
\nmonthly salary of Rs. 2,05,400 (fixed) and
\nI shall be entitled to draw allowances as are
\nadmissible to a Government of India officer
\nholding Group 'A' post carrying the same pay:
\nProvided that <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n125. Secretary to the Authority.- The
\nAdditional Director General of Safeguards
\nunder the Board shall be the Secretary to the
\nAuthority.
\n125.
\nColumn-2
\nHereby substituted Rule
\nSecretary to the Authority.- The
\nSecretary to the Authority shall be in accordance
\nwith the provisions of rule 125 of the Central
\nGoods and Services Tax Rules, 2017
\nAmendment in 7. In the “Principal Rules”, for the existing Rule 126 set out in
\nRule 126
\ncolumn-1, the rule set out in column-2 shall be substituted;
\nnamely-
\nColumn-1
\nExisting Rule
\nColumn-2
\nHereby substituted Rule
\n126. Power to determine the methodology 126. Power to determine the methodology
\nand procedure.-
\nThe Authority may determine the methodology
\nand procedure for determination as to whether
\nthe reduction in rate of tax on the supply of
\ngoods or services or the benefit of input tax
\nand procedure.-
\nThe power to determine the methodology and
\nprocedure of the Authority shall be in
\naccordance with the provisions of rule 126 of
\nthe Central Goods <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) “Screening Committee\u201d means the State
\nlevel Screening Committee constituted in
\nterms of sub-rule (2) of rule 123 of these rules.
\nColumn-2
\nHereby substituted Rule
\n137. Tenure of Authority.-
\nThe tenure of the Authority shall be in
\naccordance with the provisions of rule 137 of
\nthe Central Goods and Services Tax Rules, 2017
\nAmendment in 9.
\nRule 138
\nIn the “Principal Rules”, for the existing Rule 138 set out in
\ncolumn-1, the rule set out in column-2 shall be substituted;
\nnamely-
\nColumn-1
\nExisting Rule
\n138. E-way rule.-
\nTill such time as an E-way bill system is developed and approved by the Council, the Government
\nmay, by notification, specify the documents that the person in charge of a conveyance carrying
\nany consignment of goods shall carry while the goods are in movement or in transit storage.
\nPage 37 of 61
\nDT:\/Rule Amendment 6th Amendment(05-09-2017)
\n138.
\nColumn-2
\nHereby substituted Rule
\nInformation to be furnished prior to commencement of movement of goods
\nand gen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nportal and the e-way bill shall be generated by the transporter on the said portal on the
\nbasis of the information furnished by the registered person in Part A of FORM GST
\nEWB-01:
\nProvided that the registered person or, as the case may be, the transporter may, at
\nhis option, generate and carry the e-way bill even if the value of the consignment is less
\nthan fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person
\neither in his own conveyance or a hired one or through a transporter, he or the transporter
\nmay, at their option, generate the e-way bill in FORM GST EWB-01 on the common
\nportal in the manner specified in this rule:
\nProvided also that where the goods are transported for a distance of less than ten
\nkilometres within the State or Union territory from the place of business of the consignor
\nto the place of business of the transporter for further transportation, the supplier or th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nthe place of business of the consignee, the details of conveyance may not be updated in the
\ne-way bill.
\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
\ntransporter may indicate the serial number of e-way bills generated in respect of each such
\nconsignment electronically on the common portal and a consolidated e-way bill in FORM
\nGST EWB-02maybe generated by him on the said common portal prior to the movement
\nof goods.
\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
\naccordance with the provisions of sub-rule (1) and the value of goods carried in the
\nconveyance is more than fifty thousand ru<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nthe period as mentioned in column (3) of the Table below from the relevant date, for the
\ndistance the goods have to be transported, as mentioned in column (2) of the said Table:
\nTable
\nSr. no.
\nValidity period
\n(3)
\nOne day
\n(1)
\nDistance
\n(2)
\n1.
\nUpto 100 km
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day
\nPage 39 of 61
\nDT:\/Rule Amendment 6th Amendment (05-09-2017)
\nProvided that the Commissioner may, by notification, extend the validity period of e-
\nway bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, the
\ngoods cannot be transported within the validity period of the e-way bill, the transporter
\nmay generate another e-way bill after updating the details in Part B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngenerated-
\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, aircargo complex and
\nland customs station to an inland container depot or a container freight station for
\nclearance by Customs; and
\n(d) in respect of movement of such goods and within such areas in a State and for
\nvalues exceeding such amount as the Commissioner of State tax, may notify in
\nconsultation with the Chief Commissioner of Central tax.
\n–
\nExplanation. The facility of generation and cancellation of e-way bill may also be made
\navailable through SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nS.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or
\nSub-heading
\nor Tariff item
\n(1) (2)
\n(3)
\n1.
\n0101
\n2. 0102
\n3. 0103
\nLive swine
\n4.
\n0104
\nLive asses, mules and hinnies
\nLive bovine animals
\nLive sheep and goats
\nDT:\/Rule Amendment 6th Amendment (05-09-2017)
\nPage<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nflours and meals of meat or meat offal, other than put up in unit
\ncontainers
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in
\nfrozen state [other than goods falling under Chapter 3 and attracting
\n2.5%]
\nLive fish.
\nFish, fresh or chilled, excluding fish fillets and other fish meat of
\nheading 0304
\nFish fillets and other fish meat (whether or not minced), fresh or
\nchilled.
\nCrustaceans, whether in shell or not, live, fresh or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nprepared (but not cut to shape), treated with acid or gelatinised; powder
\nand waste of 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,
\nfresh or chilled.
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
\nedible roots, fresh or chilled.
\nCucumbers and gherkins, fresh or chilled.
\nLeguminous vegetables, shelled or unshelled, fres<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n65. 1001
\n66. 1002
\n67.
\n1003
\n68.
\n1004
\n69. 1005
\n70. 1006
\n71.
\n1007
\n72. 1008
\n73. 1101
\n74.
\n1102
\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,
\nfresh.
\nOther fruit such as strawberries, raspberries, blackberries, mulberries
\nand loganberries, black, white or red currants and gooseberries,
\ncranberries, bilberries and other fruits of the genus vaccinium, Kiwi
\nfruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
\nCustard-apple (ata), Bore, Lichi, fresh.
\nPeel of citrus fruit or melons (including watermelons), fresh.
\nAll goods of seed quality
\nCoffee beans, not roasted
\nUnprocessed green leaves of tea
\nSeed<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbearing a registered brand name].
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye
\nflour, etc.] [other than those put up in unit container and bearing a
\nregistered brand name]
\nPage 43 of 61
\nDT \/Rule Amendment 6th Amendment(05-09-2017)
\n75.
\n1103
\n76.
\n1104
\n77. 1105
\n78.
\n1106
\n79.
\n12
\n80. 1201
\n81.
\n1202
\n82. 1204
\n83. 1205
\n84. 1206
\n85. 1207
\n86. 1209
\n87. 1210
\n88. 1211
\n89. 1212
\n90.
\n1213
\n91. 1214
\n92.
\n1301
\n93.
\n1404 90 40
\n94.
\n1701 or 1702
\n95.
\n1904
\n96.
\n1905
\n97. 1905
\n98. 2201
\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
\na registered brand name]
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses)
\n[other than guar meal 1106 10 10 and guar gum refined split 1106 10
\n90], of sago or of roots or tubers of heading 0714 or of the products of
\nChapter 8 i.e. of tamarind, of singoda, mango <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfresh or 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.
\nLac and Shellac
\nBetel leaves
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\nPuffed rice, commonly known as Muri, flattened or beaten rice,
\ncommonly known as Chira, parched rice, commonly known as khoi,
\nparched paddy or rice coated with sugar or gur, commonly known as
\nMurki
\nPappad
\nBread (branded or otherwise), except pizza bread
\nWater [other than aerated, mineral, purified, distilled, medicinal, ionic,
\nbattery, de-mineralized and water sold in sealed container]
\nPage 44 of 61
\nDT\/Rule Amendment 6th Amendment (05-09-2017)
\n1
\n99. 2201
\n100. 2202 90 90
\n2304,
\n2306,
\n101. 2302,
\n2305,
\n2308, 2309
\n102. 2501
\n103. 2835
\n104. 3002
\n105. 3006
\n106. 3101
\n107. 3304
\n108. 3825
\n10<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n117. 4901
\n118. 4902
\n119. 4903
\n120. 4905
\n121. 5001
\n122. 5002
\n123. 5003
\nSilk waste
\n124. 5101
\n125. 5102
\nMaps and hydrographic or similar charts of all kinds, including atlases,
\nwall maps, topographical plans and globes, printed
\nSilkworm laying, cocoon
\nRaw silk
\n126. 5103
\n127. 52
\n128. 52
\n129. 5303
\n130. 5305
\n131. 63
\n132. 6703
\n133. 6912 00 40
\nWool, not carded or combed
\nFine or coarse animal hair, not carded or combed
\nWaste of wool or of fine or coarse animal hair
\nGandhi Topi
\nKhadi yarn
\nJute fibres, raw or processed but not spun
\nCoconut, coir fibre
\nIndian National Flag<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n145. 9803
\n146. Any chapter
\n(i)
\nRudraksha, rudraksha mala, tulsikanthi mala, panchgavya
\n(mixture of cowdung, desi ghee, milk and curd);
\nSacred thread (commonly known as yagnopavit);
\n(ii)
\n(iii)
\nWooden khadau;
\n(iv)
\nPanchamrit,
\n(v)
\nVibhuti sold by religious institutions,
\n(vi)
\nUnbranded honey [proposed GST Nil]
\n(vii)
\nWick for diya.
\n(viii)
\nRoli
\n147.
\n148.
\n149.
\n150.
\n151.
\n152.
\n153.
\n154.
\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;
\nprecious metals and metals clad with precious metal (Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other articles
\n(Chapter 71)
\nCurrency
\nUsed personal and household effects
\nCoral, unworked (0508) and worked coral (9601)
\n\u00d8\u00b3\u00d9\u201e\u00d9\u2026
\nDT:\/Rule Amendment 6th Amendment(05-09-2017)
\nPage 46 of 61
\ninsertion of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npopulated by the common portal on the basis of the information
\nfurnished in FORM GST INV-1.
\n(4) The Commissioner may, by notification, require a class of
\ntransporters to obtain a unique Radio Frequency Identification Device
\nand get the said device embedded on to the conveyance and map the e-
\nway bill to the Radio Frequency Identification Deviceprior to the
\nmovement of goods.
\n(5) Notwithstanding anything contained clause (b) of sub-rule (1),
\nwhere circumstances SO warrant, the Commissioner may,by
\nnotification, require the person-in-charge of the conveyance to carry
\nthe 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
\nother than by way of supply.
\nDT\/Rule Amendment 6th Amendment(05-09-2017)
\n138B. Verification of documents and conveyances.-
\n(1) The Commissioner or an officer empowered by him in this
\nbehalf may authorise the proper officer to intercept any
\nconv<\/p>\n
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\nFORM GST EWB-03 within twenty four hours of
\ninspectionand the final report in Part B of FORM GST EWB-
\n03 shall be recorded within three days of such inspection.
\n(2) Where the physical verification of goods being transported on
\nany conveyance has been done during transit at one place within
\ntheState or in any other State, no further physical verification of
\nthe said conveyance shall be carried out again in theState, unless
\na specific information relating to evasion of tax is made available
\nsubsequently.
\n138D. Facility for uploading information regarding detention of
\nvehicle.-
\nWhere a vehicle has been intercepted and detained for a period
\nexceeding thirty minutes, the transporter may upload the said
\ninformation in FORM GST EWB-04 on the common portal.
\nPART-A
\nA.1
\nFORM GST EWB-01
\n(See Rule 138)
\nE-Way Bill
\nGSTIN of Recipient
\nA.2 Place of Delivery
\nA.3 Invoice or Challan Number
\nA.4 Invoice or Challan Date
\nA.5 Value of Goods
\nA.6 HSN Code
\nDT\/Rule A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Rule 138C)
\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
\nPage 50 of 61
\nDT:\/Rule Amendment 6th Amendment(05-09-2017)
\nE-Way Bill Number
\nFORM GST EWB-04
\n(See Rule 138D)
\nReport of detention
\nApproximate Location
\nof detention
\nPeriod of detention
\nName of Officer in- (if known)
\ncharge
\nDate
\nTime
\nDT:\/Rule Amendment 6th Amendment (05-09-2017)
\nAmendment(05-
\nPage 51 of 6<\/p>\n
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\nfollowing Form shall be substituted and shall be deemed to be
\nENR-01
\nhave 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) Warehouse or Depot
\n(iii) Transport services
\n4.
\n(ii) Godown
\n(iv) Cold Storage
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\nParticulars of Principal Place of Business
\n(ii) Partnership
\n(iv) Others
\n5.
\n(a) Address
\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
\nLatitude
\n(b)
\nPIN Code
\nLongitude
\nContact Information (the email address and mobile number will be used for authentication)
\nEmail Address
\nMobile Number
\n(c) Nature of premises
\nTelephone STD
\nFax
\nSTD
\nPage 53 of 61
\nD<\/p>\n
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\nAmendment in
\nFORM GST
\nRFD-01
\n13. From the 1st July of 2017, for “FORM GST RFD-01”, the
\nfollowing Form shall be substituted and shall be deemed to be
\nhave been substituted, 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, un-registered
\nperson and other registered taxable person)
\n1.
\nGSTIN\/
\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
\nPenalt Fees Others
\nTotal
\nRefund
\ny
\nPage 54 of 61
\nDT:\/Rule Amendment 6th Amendment(05-09-2017)
\nClaimed
\n(Rs.)
\nCentral tax
\nState \/ UT
\ntax
\nIntegrated
\ntax
\nCess
\nTotal
\n7.
\nGrounds of
\n(a)
\nExcess balance in Electronic Cash Ledger
\nrefund claim
\n(b)
\nExports of services- with payment of tax
\n(select from
\n(c)
\nExports of goods \/ services- without payment of tax
\ndrop down)
\n(accumulated ITC)
\n(d)
\nOn account of order
\nSr.
\nType
\nof Order Order Order
\nPayment
\nNo.
\norder
\nno.
\ndate
\nIssuing
\nreferenc
\nAut<\/p>\n
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\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have
\nnot availed any drawback on goods or services or both and that I have not claimed refund of the
\nintegrated 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 include ITC
\navailed 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 has
\nnot 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 <\/p>\n
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\nherein above is true and correct to the best of my\/our knowledge and belief and nothing has
\nbeen concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\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
\n54(3)]
\n(Amount in Rs.)
\nMaximum refund
\namount to be
\nclaimed
\n[(1\u00c3\u20144+3)-2]
\nTurnover of
\ninverted rated
\nTax payable
\non such
\nsupply of
\ngoods
\ninverted
\nAdjusted
\ntotal
\nturnover
\nNet input tax
\ncredit
\nrated supply
\nof goods
\n1
\n2
\n3
\n4
\n5
\nDT \/Rule Amendment 6th Amendment(05-09-2017)
\nPage 57 of 61
\nStatement-2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\nSl.
\nInvoice details
\nNo. No. Date Value
\nIntegrated tax
\nTaxable Amt. No.
\nvalue
\nBRC\/FIRC
\nDate
\n(Amount in Rs.)
\nIntegrated Integrated
\nNet
\nIntegrated
\ntax
\ntax
\ntax
\ninvolved in involved in
\ndebit note, credit note, (6+9-10)
\n1 2 3 4 5<\/p>\n
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\nany
\nany
\nTaxable Amt.
\nValue
\nPage 58 of 61
\nDT:\/Rule Amendment 6th Amendment(05-09-2017)
\n1
\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 of tax)
\n(Amount in Rs.)
\nInvoice details
\nSl.
\nNo.
\nGoods\/
\nServices (G\/S)
\nShipping bill\/ Bill of export\/
\nEndorsed invoice no.
\n1
\nNo.
\n2
\nDate
\n3
\nValue
\nNo.
\nDate
\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
\n(accumulated ITC) – calculation of refund amount
\nTurnover of zero
\nrated supply of goods
\nand services
\nNet input tax
\ncredit
\n(Amount in Rs.)
\nAdjusted total
\nturnover
\nRefund amount
\n(1\u00c3\u20142+3)
\n1
\n2
\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 versa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
\n(Amount in Rs.)
\nGSTIN\/Details of invoices covering transaction considered as intra Tran<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmaintained\/furnished by the applicant.
\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 of
\nthe Act.
\nInstructions –
\n2. Terms used:
\n(a)B to C:
\n(b)EGM:
\n(c)GSTIN:
\n(d)IGST:
\n(e)ITC:
\n(f)POS:
\n(g)SEZ:
\n(h)Temporary ID:
\n(i)UIN:
\nFrom registered person to unregistered person
\nExport General Manifest
\nGoods and Services Tax Identification Number
\nIntegrated goods and services tax
\nInput tax credit
\nSpecial Economic Zone
\nPlace of Supply (Respective State)
\nTemporary Identification Number
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through return
\nor by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
\n4. Acknowledgement i<\/p>\n
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\nGSTR-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 goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per the
\ncalculation
\nbased 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 rule 89(4).
\n15. 'Turnover of zero rated supply of goods and services” shall have the same meaning as defined
\nin
\nrule
\n89(4).”;
\nFORM GST
\nAmendment in 12. From the 1st July of 2017, for “FORM GST TRAN-2”, the
\nfollowing Form shall be substituted and shall be deemed to be
\nhave been substituted, namely:-
\nTRAN-2
\n(a) in Serial No. 4, for the words “appointment date”, the words
\n“appointed date” s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n