The Madhya Pradesh Goods and Services Tax Rules, 2017.
FA-3-83\/2017-1-V-(154) Dated:- 15-11-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralaya, Vallabh Bhawan, Bhopal
\nFA-3-83\/2017-1-V-(154)
\nBhopal, the 15th November, 2017
\nIn exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
\nAMENDMENTS
\n1. In the Madhya Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Dep<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 107, the following rule shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (Manual) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailed of the input tax credit of the tax paid by the applicant, covered under this refund claim. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ulated ITC) -calculation of refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Services Tax Rules, 2017.FA-3-83\/2017-1-V-(154) Dated:- 15-11-2017 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal FA-3-83\/2017-1-V-(154) Bhopal, the 15th November, 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the … Continue reading “The Madhya Pradesh Goods and Services Tax 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-9994","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9994","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=9994"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9994\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –
\n(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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, if any
\n
\n4.
\nAddress
\n
\n5.
\nTax period (if applicable)
\nFrom
\n6.
\nAmount of Refund Claimed(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n
\n
\n
\n
\n
\n
\nState\/UT tax
\n
\n
\n
\n
\n
\n
\nIntegrated tax
\n
\n
\n
\n
\n
\n
\nCess
\n
\n
\n
\n
\n
\n
\nTotal
\n
\n
\n
\n
\n
\n
\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)
\nITC accumulated due to inverted tax structure[under clause <\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (Applicant) having GSTIN\/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____\/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence 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 (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefr<\/p>\n
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\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
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n
\n2.
\nGSTIN \/ Temporary ID
\n
\n3.
\nLegal Name
\n
\n4.
\nFiling Date
\n
\n5.
\nReason of Refund
\n
\n6.
\nFinancial Year
\n
\n7.
\nMonth
\n
\n8.
\nOrder No.:
\n
\n9.
\nOrder issuance Date:
\n
\n10.
\nPayment Advice No.:
\n
\n11.
\nPayment Advice Date:
\n
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n
\n14.
\nRemarks:
\n
\n15.
\nType of Order
\nDrop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\n
\n(2) This notification shall come into force on the date of their publication in the Official Gazette.
\nBy order and i<\/p>\n
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