Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

The Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017.

GST - States - 75/2017-State Tax - Dated:- 29-12-2017 - NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 29th December, 2017. Notification No. 75/2017-State Tax No. (GHN-143)/GSTR-2017(17).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called (2) Unl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify. ; (iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re, - (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding - (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gh a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11. ; (b) in sub-rule (3), in clause (a), the words and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any shall be omitted; (v) with effect from 23rd October, 2017, in rule 96 - (a) in the heading, after the words paid on goods , the words or services shall be inserted; (b) after sub-rule ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, ; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is ide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ls of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3… 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Detai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ellip;………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as ev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scanned copy of Certifica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I -(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ctronically or otherwise. ; (viii) for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the having UIN person Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; (ix) for FORM GST RFD-10, the following form shall be substituted, namely:- FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.