TMI BlogThe Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... x Rules, 2017, - (i) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State Tax/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Deemed exports (ii) in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Recipient of deemed export supplies/ Supplier of deemed export supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2) of section 16 read with sub-section (2) of section 42 of the CGST /SGST Act have not been complied with in respect of the amount refunded. Signature Name Designation / Status ; (iii) in FORM GST RFD-01A ,- (a) in Table 7, in clause (g), for the words Recipient of deemed export , the words Recipient of deemed export/ Supplier of deemed export shall be substituted; (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable value Integrated Tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
