TMI BlogBihar Goods and Services Tax (Tenth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Rules, 2017, - (i) in rule 43, 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, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017. ; (ii) in rule 54, in sub-rule (2), for the words supplier shall issue , the words supplier may issue shall be substituted; (iii) aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: - 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. ; (vi) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I 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. Signature Name Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted 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: Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A ) 16. Details of Refund Amount (As per the manually issued Order): [(File No. Bikri kar/GST/vividh-21/2017-4108)] By the order of Governor of Bihar, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
