The Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
55\/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
\nExcise and Taxation Department
\nDated: Shimla the 15th Nov., 2017
\nNotification No. 55\/2017-State Tax
\nNo. EXN-F(10)-20\/2016-Vol.1.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Himachal Pradesh Government hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n“Expla<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in six months from the date of communication of the said decision or order.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(g) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.55\/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGSTGST – StatesHimachal Pradesh SGSTHimachal Pradesh SGSTGovernment of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 55\/2017-State Tax No. EXN-F(10)-20\/2016-Vol.1.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods … Continue reading “The Himachal Pradesh Goods and Services Tax (Tenth 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-9873","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9873","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=9873"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9873\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) after rule 107, the following rule shall be inserted, namely:-
\n“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
\n(v) after rule 109, the following rule shall be inserted, namely:-
\n“109A. Appointment of Appellate Authority- (1) Any person aggrieved by an<\/p>\n
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\n(vi) in rule 124, –
\n(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
\n“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
\n(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
\n“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;
\n(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\n“FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n
\n2.
\nLegal Name
\n
\n3.
\nTrade Name,<\/p>\n
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\nRecipient of deemed export
\n
\nDECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ___________________<\/p>\n
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\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 amountto be claimed [(1×4\/3)-2]
\n1
\n2
\n3
\n4
\n5
\n
\n
\n
\n
\n
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount(1×2\/3)
\n1
\n2
\n3
\n4
\n
\n
\n
\n
\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.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\n&nbs<\/p>\n
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