TMI BlogThe Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e deemed to have come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From Year Month To Year Month 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (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 Designatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. GSTIN/Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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