The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 2017
08\/2018\/9(120)\/XXVII(8)\/2017\/CT-75 Dated:- 1-1-2018 Uttarakhand SGST
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Uttarakhand SGST
Uttarakhand SGST
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\nDocument 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor
\nis pleased to order the publication of the following English translation of the Notification No.
\n08\/2018\/9(120)\/XXVII(8)\/2017\/CT-75 dated o\/ January, 2018 for general information.
\nGovernment of Uttarakhand
\nFinance Section-8
\nNo. 08\/2018\/9(120)\/ XXVII(8)\/2017\/CT-75
\nDehradun :: Dated:: 0\/ January, 2018
\nNotification
\nIn exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services
\nTax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend
\nthe Uttarakhand
\nGoods and Services Tax Rules, 2017, namely:-
\nThe Uttarakhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017
\nShort title and 1.<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n portal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -rated supply of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nsupply of services for which the supply of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nth Amendment)(Hin & Eng)(29-12-2017) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n I am authorised to sign on behalf of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d Branch details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with the words, “Every person required to obtain a unique = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Bank Account: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 201708\/2018\/9(120)\/XXVII(8)\/2017\/CT-75 Dated:- 1-1-2018 Uttarakhand SGSTGST – StatesUttarakhand SGSTUttarakhand SGSTPDF DOWNLOAD ============= Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 08\/2018\/9(120)\/XXVII(8)\/2017\/CT-75 … Continue reading “The Uttarakhand Goods and Services Tax (FOURTEENTH 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-9813","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9813","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=9813"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9813\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nexcept with the order of the Commissioner for reasons to be
\nrecorded in writing and subject to such conditions as the
\nCommissioner may, in the said order, specify.”;
\nAmendment in 4. In rule 89 of the “Principal Rules”, with effect from 23rd October,
\n2017, for sub-rule (4) set out in column-1, the following sub-rule set out
\nRule 89
\nin column-2 shall be substituted, namely:-
\nDT:\/Final Rules\/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nPage 12 of 22
\nMatil
\n(4)
\nColumn-1
\nExisting sub-rule
\nIn the case of zero-rated supply of
\ngoods or services or both without payment
\nof tax under bond or letter of undertaking in
\naccordance with the provisions of sub-
\nsection (3) of section 16 of the Integrated
\nGoods and Services Tax Act, 2017 (13 of
\n2017), refund of input tax credit shall be
\ngranted as per the following formula –
\nRefund Amount = (Turnover of zero-rated
\nWhere,-
\nsupply of goods +
\nTurnover of zero-rated
\nsupply of services) x Net
\nITC Adjusted Total
\nTurnover
\nColumn-2
\nHereby substitu<\/p>\n
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\ngoods” means the value of zero-rated supply
\nof goods made during the relevant period
\nwithout payment of tax under bond or letter
\nof undertaking;
\n(D) “Turnover of zero-rated supply of
\nservices” means the value of zero-rated
\nsupply of services made without payment of
\ntax under bond or letter of undertaking,
\ncalculated in the following manner,
\nnamely:-
\nZero-rated supply of services is the
\naggregate of the payments received during
\nthe relevant period for zero-rated supply of
\nservices and zero-rated supply of services
\nwhere supply has been completed for which
\npayment had been received in advance in
\nany period prior to the relevant period
\nDT:\/Final Rules\/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nthe value of zero-rated supply of goods made during
\nthe relevant period without payment of tax under
\nbond or letter of undertaking, other than the turnover
\nof supplies in respect of which refund is claimed
\nunder sub-rules (4A) or (4B) or both;
\n(D) “Turnover of zero-rated su<\/p>\n
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\nservices has not been completed during the
\nrelevant period;
\n(E) “Adjusted Total turnover” means the
\nturnover in the State as defined under sub-
\nsection (112) of section 2, excluding the
\nvalue of exempt supplies other than zero-
\nrated supplies, during the relevant period;
\n(F) “Relevant period” means the period for
\nwhich the claim has been filed.
\n(5) In the case of refund on account of
\ninverted duty structure, refund of input tax
\ncredit shall be granted as per the following
\nformula –
\nMaximum Refund Amount = {(Turnover of
\ninverted rated supply of
\ngoods) x Net ITC
\nAdjusted
\n–
\nTotal
\nTurnover} tax payable
\non such inverted rated
\nsupply of goods
\nExplanation. For the purposes of this sub
\nrule, the expressions “Net ITC” and
\n“Adjusted Total turnover” shall have the
\nsame meanings as assigned to them in sub-
\nrule (4).
\n(F) “Relevant period” means the period for which
\nthe claim has been filed.
\n(4A) In the case of supplies received on which the
\nsupplier has a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMatil
\nColumn-1
\nExisting sub-rule
\n(1) Any person eligible to claim refund of
\ntax paid by him on his inward supplies as per
\nnotification issued section 55 shall apply for
\nrefund in FORM GST RFD-10 once in
\nevery quarter, electronically on the common
\nportal, either directly or through a
\nFacilitation Centre notified by the
\nCommissioner, along with a statement of the
\ninward supplies of goods or services or both
\nin FORM GSTR-11, prepared on the basis
\nof the statement of the outward supplies
\nfurnished by the corresponding suppliers in
\nFORM GSTR-1.
\nColumn-2
\nHereby substituted sub-rule
\n(1) Any person eligible to claim refund of tax paid
\nby him on his inward supplies as per notification
\nissued under section 55 shall apply for refund in
\nFORM GST RFD-10 once in every quarter,
\nelectronically on the common portal or otherwise,
\neither directly or through a Facilitation Centre
\nnotified by the Commissioner, along with a
\nstatement of the inward supplies of goods or s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM
\nGST
\nREG-10
\nDT:\/Final Rules\/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nPage 15 of 22
\nMahl
\n“Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or
\nretrieval services from a place outside India to a person in India, other than a registered person.
\n(i) Legal name of the person
\nPart-A
\n(ii)
\nTax identification number or unique number on the basis of which the entity
\nis identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in India (+91)
\nNote- Relevant information submitted above is subject to online verification, where practicable,
\nbefore proceeding to fill up Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory
\nFirst Name
\nMiddle N<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRegistrant. I would charge and collect tax liable from the non-assesse online recipient
\nlocated in taxable territory and deposit the same with Government of India. Signature
\nPlace:
\nName of Authorised Signatory:
\nDate:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along
\nwith scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\nMatil
\nPage 17 of 22
\nDT:\/Final Rules\/ Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\n1.
\n2.
\n3
\n4.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax
\nReceipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the
\nownership of the premises of the Lessor like Latest Property Tax Receipt or
\nMunicip<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nScanned copy of documents regarding appointment as representative in India, if
\napplicable
\nPage 18 of 22
\nDT:\/Final Rules\/ Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nMatul
\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy
\nof Resolution of the Managing Committee or Board of Directors to be filed in the
\nfollowing format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder)
\nhereby solemnly affirm and declare that > to
\nact as an authorised signatory for the business > for which
\napplication for registration is being filed\/ is registered under the Central Goods and
\nService Tax Act, 2017.
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who is in charge.
\nS. No.
\nFull Name
\nDesignation\/Status Signature
\n1.
\nAcceptance as an authorised signatory
\nInstructions –
\nI> hereby solemnly accord<\/p>\n
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\nidentity number shall submit the application electronically or
\notherwise.”
\nAmendment in 9.
\nFORM GSTR-11
\nIn FORM GSTR-11 of the “Principal Rules”, the following form shall
\nbe substituted, namely:-
\nDT:\/Final Rules\/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nPage 19 of 22
\nMatil
\nForm GSTR-11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\n1.
\nUIN
\n2.
\nName of the person having Auto
\nUIN
\n3. Details of inward supplies received
\npopulated
\nYear
\nTax
\nPeriod
\n(Amount in Rs. for all Tables)
\nof
\nNote\/Credit
\nGSTIN Invoice\/Debit Rate Taxable
\nsupplier Note details
\nNo Date Value
\nAmount of tax
\nvalue
\nPlace of
\nSupply
\nTax
\nIntegrated Central State Tax
\nTax
\nCESS
\n1
\n2 3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification
\nIntegrated Tax Cess
\nDT:\/Final Rules\/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
\nPage 21 of 22
\nMatil
\nas an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries\/ any other person\/
\nclass of persons specified\/ notified by the Government.
\nDate:
\nSignatory:
\nPlace:
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\nSignature of Authorised
\nName:
\nDesignation \/ Status
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility to <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n