TMI BlogUttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Twelfth Amendment) Rules, 2017 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from 15 th day of November, 2017. 2. Amendment in Rule 43 In rule 43 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after sub-rule (2), the following explanation shall be inserted, namely:- 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, D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce 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. 6. Insertion of new Rule 109A After rule 109 of the Principal Rules , the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (l)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to - (a) the Additional Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation / Status DECLARATION [section 54(3)(ii)] I 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. Signature Name Designation / Status DECLARATION [rule 89(2)(f)] I 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. Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justed total turnover Net input tax credit Maximum refund amount to be claimed [(1 4 3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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