TMI BlogThe Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In the Goa Goods and Services Tax 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/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received 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/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/Union Territory Tax Cess 1 2 3 4 5 6 7 8 . By order and in the name of the Governor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
