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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)Extract ..... y days , the words ninety days shall be substituted; (ii) in rule 17 , with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40 , with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST) x x x x x Extracts x x x x x ..... subject to which the shall be substituted; (vi) in rule 87 ,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board‟s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substitute ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST) x x x x x Extracts x x x x x ..... of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (i ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST) x x x x x Extracts x x x x x ..... ot applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST) x x x x x Extracts x x x x x ..... tion for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; (x) With effect ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST) x x x x x Extracts x x x x x
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