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TMI BlogThe Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... lled the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on and with effect from the 15th day of November, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- 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, Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules.". 6. In the said rules, after rule 109, the following rule shall be inserted, namely:- "109A. Appointment of Appellate Authority-(1) Any person aggrieved by any decision or order passed under this Act or the Central 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 of State Tax or State Tax Officer, 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss
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Tax period (if applicable)
From X X X X Extracts X X X X X X X X Extracts X X X X ..... on 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above 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 Signature of Authorised Signatory Date (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 amountto be claimed [(1×4÷3)-2] 1 2 3 4 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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