TaxTMI 
TaxTMI 
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017
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....2017/ XXVI!(8)/9(120)/2017, dated 29 june, 2017 for general information Government of Uttarakhand Finance Section-8 No5 /2017/XXVII(8)/9(120)/2017 Dehradun :: Dated 29 june, 2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. (i) In the Uttarakhand Goods and Services Tax Rules, 2017, after rule 26, the following rules shall be inserted, namely:- "Chapter IV" Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration not wholly in money, the value of the supply sha !! , - (a) be the open market value of such supply; (b) if the open market value ....
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.... Provided further that where the recipient is eligible for full input tax credit, the valure declared in the invoice shall be deemed to be the open market value of the goods or services. 29. Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient. Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty “upees per quintal. The value of the supply made by the principal shall be four thousand five aundred and fifty rupees per....
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.... would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be- (i) one per cent, of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; 3 (ii) one thousand rupees and half of a per cent. of the gross amount of currenOS exchanged for an amount exceeding one lakh rupees and up to ten Takb rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten Fakh rupees, subject to a maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of ....
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....ble against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government. on the recommendations of the Council, as referred to in 4 paragraph 2 of Schedule I of the said Act between distinct persons as referred to misection 25, where input tax credit is available, shall be deemed to be NII.. 33. Value of supply of services in case of pure agent. Notwithstanding aus thump contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he ntakes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure a....
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....T} ÷ (100+ sum of tax rates, as applicable, in %) 5 Explanation. For the purposes of the provisions of this Chapter, the expressions 36. (a) “open market value†of a supply of goods or services or both means the full valore in money, excluding the integrated tax, central tax, State tax, Union territory fax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made; (b) "supply of goods or services or both of like kind and quality†means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputal ion of the goods or services or both first mentioned, is the same as, or closely or substantically resembles, that supply of goods or services or both. "Chapter V" Input Tax Credit Documentary requirements and conditions for claiming input fax credit,- (1) The input tax credit shall be availed by a registered....
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.... input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under sub-sect ion (1) of section 50 for the period starting from the date of availing credit on such supplies uill the date when the amount added to the output tax liability, as mentioned in sub-rule (2) . is paid. (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier . 38. Claim of credit by a banking company or a financial institution.- A banking comparis or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following p....
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.... = {{{÷T) × C where, "C" is the amount of credit to be distributed, "t" is the turnover, as referred to in section 20, of person R, during the relevant period , and “T†is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; (e) the input tax credit on account of integrated tax shall be distributed as input tas credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, he distributed as input tax credit of central tax and State tax or Union territory tax respectively; (¡¡) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input lax credit of central tax and State tax or Union territory tax that q....
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.... Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued. 40. Manner of claiming credit in special circumstances,- (†) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub- section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make ....
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.... any reason, furnish the details of sale, merger, de- merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme, (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities. 3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance , the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger. 10 (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account. 42. Manner of determination of....
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....resaid information is not available, the value of 1 11 shall be calculated by taking values of 'E' and 'F' of the last tax period for which the de tube of such turnover are available, previous to the month during which the sand value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the appropate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List 1 of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as 'D₂', and shall be equal to five per cent, of Cy and (k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies but including zero rated supplies and shall be denoted as '07, where, C³ ³· C'₂ - (D₠³ Dy); (1) the amount ‘C3....
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....) and ( 2 ) of section 17, being partly used for the purposes of business and partly for c>ther purposes, or partly used for effecting taxable supplies including zero rated supplies and på utly for effecting exempt supplies, shall be attributed to the purposes of business or for effec tip taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electroniIC credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken....
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....s and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 ol List of the said Schedule; (h) the amount T, along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory ta's and integrated tax. 44. Manner of reversal of credit under special circumstances. (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,- (a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed b....
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.... are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods†shall include "plant and machinery†as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of sectio....
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....ere the same is different from the place of supply; whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Commissioner may, on the recommendations of the Council, by notification, specify- 16 (i) the number of digits of Harmonised System of Nomenclature code for good. or services that a class of registered persons shall be required to mention, for sochi period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such perioâ—„l as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (1) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers and require to issue invoice under the sa....
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....y being marked as ORIGINAL FOR RECIPIENT; the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (2) (a) (3) (b) the original copy being marked as ORIGINAL FOR RECIPIENT; and the duplicate copy being marked as DUPLICATE FOR SUPPLIER. The serial number of invoices issued during a tax period shall be furnis fed electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a) (b) (c) (d) (e) (f) ༤ཕྱི (g) (h) name, address and Goods and Services Tax Identification Number of the supplier; Of a consecutive serial number not exceeding sixteen characters, in one multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-†and “/†respectively, ....
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.... (ii) the nature of supply is not determinable, the same shall be treated as inter- State supply . 51. Refund voucher.- A refimd voucher referred to in clause (c) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) (b) (c) (d) (e) name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "2" and "/" respectively, and any combination thereof, unique for a financial year; date of its issue: name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; number and date of receipt voucher issued in accordance with the provisions of rule 50; 19 (f) description of goods or services in respect of which refund is made. (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory, fax or cere), (i) amount of tax paid in respect of such goods or services fce....
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....s of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) (h) serial number and date of the corresponding tax invoice or, as the case mas be, bill of supply : (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (2) (j) signature or digital signature of the supplier or his authorised representative, Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply doe....
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....rtation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transporte‹), details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency. and also containing other information as mentioned under rule 46. (4) Where the supplier of taxable service is supplying passenger transportation service, a lax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46. (5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53. 55. Transportation o....
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....sue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (a) (b) (c) (d) each consignment shall be accompanied by copies of the corresponding: delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting Å¿ayment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (C) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts stall contain particulars of the opening balance, receipt, supply, goods lost, stole....
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....aintained manually by the registered person shall be serially numbered. (10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. 24 (11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting tf ie, (a) particulars of authorisation received by him from each principal to receive supply goods or services on behalf of such principal separately; 111 (b) particulars including description, value and quantity (wherever applicable) of good boor services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goodscor services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts....
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....n force, 57. Generation and maintenance of electronic records.- (1) Proper electronic back up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored withiri a reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents , duly authenticated by him, in hard copy or electronically readable format. JD any (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 58. Records to be maintained by owner or operator of godown or warehouse and transporters . (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already register....
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....value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of lax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A_through_the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of mod....
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.... deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part Cof FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORM GSTR- 2 shall include the - (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) import of goods and services made: and (c) debit and credit notes, if any, received from supplier. 28 61. Form and manner of submission of monthly return.- (1) IN other than a person referred to in section 14 of the Integrated Goods and Services, Lax Act, registered person 2017 or an Input Service Distributor or a non-resident taxable person or a person pay mij? tex under section 10 or section 51 or, as the case may be, under section 52 shall furnidi a return specified under sub-section (1) of section 39 in FORM GSTR 3 electronically thro....
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....n who has opted to pay tax under section 10 from the beginning of a Financial year shall, where required, furnish the details of outward and inward supplies and return under rule 59, rule 60 and rule 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 29 Explanation.– For the purpose of this sub-rufe, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the sappplier for the period prior to his opting for the composition scheme. (5) A registered person opting to withdraw from the composition scherne at lus nwa mobon or where option is withdrawn at the instance of the proper officer shall, where required. furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending: September of th....
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.... of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor electronically on the basis of the return furnished under sub-rule (1) through the conimon portal in FORM GSTR-7A. 30 67. Form and manner of submission of statement of supplies through an e commerce operator.- (1) Every electronic commerce operator required to collect tax at source arder section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing detach, of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the commion portal after the due date of filing of FORM GSTR-8, 68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issured, electronically , to a registered person who fails to furnish return under section 39 or section d....
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....pancy in claim of input tax credit aard reversal of claim of input tax credit. (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rufe (2) or sub rule (3), a....
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....d as matched where the amount of output tax liability after taking into account the reduction claimed in equal to or more than the claim of input lax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. (1) Final acceptance of reduction in output tax liability and communication thereof.. The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any disc....
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....hall be credited to his electronic cashi ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1- (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 34 79. Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier.- (1) Any discrepancy in the details turnedied by the ....
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.... either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 35 82. Details of inward supplies of persons having Unique Identity Number. (1) person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or servicesCDE both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes offer than refund of the taxes paid shall furnish the details of inward supplies of taxable good, or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FO....
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....til it is cancelled: Provided that no person enrolled as a goods and services lax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (c) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a speriod of one year from the appointed date. (4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services lax practitioner. (5) Any person against whom an order under sub-rule (1) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered pers....
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....practitioner, ensure that the facts mentioned in the return are true and correct. The goods and services tax practitioner shall- (10) (a) (b) prepare the statements with due diligence; and affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union ferritory shall be treated as enrolled in the State or Union territory for the purposes specified in sub rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an un- registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 38 85. Ele....
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....nic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to th: said ledger. 39 (2) The electronic credit ledger shall be debited to the extent of discharpe of any hability in accordance with the provisions of section 49, (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under sub rule (3) , to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, n....
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....tigation or enforcement activity, OF any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation.– For the purpose of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandale form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the....
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....he unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub rufe (2). 89. Chapter X Refund Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by hùm, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided furt....
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.... details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act. 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer: (f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; 43 (g) a statement containing the number and date of invoices along with sach other evidence as may be notified in this behalf, in a case where the refund icon account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section Sd where the credit has accumulated on account of the rate of ta....
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....ods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - 44 Refund Amount = (Turnover of zero-rated supply of goods | Turnover of zero rated supply of services) x Net FTC Adjusted Total Furnover Where,- (5) (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; (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; (D) "Turnover of zero-rated supply of services" means the value of zero rated supply of services made without payment of tax under bond or letter of undertaking. calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received darinip the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant per....
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....es have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub rule (3) 91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 544, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from ....
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.... an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the a....
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....ional agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter rules, such treaty or international agreement shall prevail. 96. Refund of integrated tax paid on goods exported out of India,-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and 48 the said system shall electronically transmit to the common portal, a confantation dust the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a vaid re....
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....thority or Appellate Tribunal or court, shall be paid from the Fund . (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. 49 (4) The Government shall, by an order, constitute a Standing Committee with a Charemsan, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers. (5) The Committee shall meet as and when necessary, but not less than once in three months (6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under ans other law for the time being in force, including village or mandal or samiti level co operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) reco....
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....stance provided shall not be misutilised; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (j) to relax the conditions required for the period of engagement in constamer welfare activities of an applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards chall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT 98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, on receipt of t....
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....roper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT 10, informirap him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy . (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases. (1) The order of assessment ....
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....e provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04. Chapter - XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees. to be deposited in the manner specified in section 49. 53 (2) The applica....
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....2) (3) The grounds of appeal and the form of verification as contained in FORM GST API. 01 shall be signed in the manner specified in rule 26. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement. indicating appeal number shall be issued thereafter in FORM GST APL. 02 by the Appellate Authority or an officer authorised by him in this behall: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of fring of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy. Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued. 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 sha....
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....ve thousand rupees, (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. Application to the Appellate Tribunal.- (1) An application to the Appellate Fribonal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with supporting documents on the common portal, (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence , whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority, or, as the case may be, the Appellate Authority except in the following circumstances, namely: (a) where the adjudicating authority or, as the case ma....
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....T APL 08 shall be signed in the manner specified in rule 26. 115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL -04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116. Disqualification for misconduct of an authorised representative,- Where an authorised representative, other than those referred to in clause (b) or clause (e) af sub section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therei....
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....tered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 off the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent on such goods which attract State tax at the rate of nine per cent or more and forty per cent for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of....
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.... GST TRAN -1. 121. Recovery of credit wrongly availed. The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. 122. Chapter XV Anti-Profiteering Constitution of the Authority.- The Authority shall consist of- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, 59 to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees. (1) the Council may constitute a Standing Committee on Anti-profiteering which shall consand of such officers of the State Government and Central Government as may be nommated by it (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (....
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....ed person to the recipient by way of commensurate reduction in prices 127. Duties of the Authority. It shall be the duty of the Authority,- (i) (ii) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, 128. (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest al the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalt....
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....ed to the interested parties and other persons who rajay have information related to the proceedings for furnishing their reply. The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing are allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained in sub rules (3 ) and (5) of rule 129 and sub- rule (2) of rule 133, the provisions of section H of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutan....
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....amount equivalent to die anioni not passed on by way of commensurate reduction in prices along with intered at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section >? (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority. If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services L....