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TMI BlogThe Haryana Goods and Services Tax (Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ended 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.". 4. In the said rules, in rule 89, for sub-rule (4), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, - (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 availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through 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. 6. In the said rules, in rule 96, - (a) in the heading, after the words "paid on goods", the words "or services" shall be inserted and shall be deemed to have been inserted with effect from the 23rd October, 2017; (b) after sub-rule (8), the following sub-rule shall be inserted and shall be deemed to have been inserted with effect from the 23rd October, 2017, namely:- "(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Signature Place: Date: 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 evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n State" the words, "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; (b) in the Instructions, for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted. 9. In the said rules, 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 person having UIN 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 State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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