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The Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

GST - States - 38/1/2017-Fin(R&C)(36) - Dated:- 1-1-2018 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(36) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called (2) They shall be deemed to have come into force fro .....

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veloper 6C. 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 shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Ta .....

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ase 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 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, 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 bee .....

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so declare that 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 comp .....

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he 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 statem .....

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