TaxTMI 
TaxTMI 
The Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017.
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....ns of rule 123 of the Central Goods and Services Tax Rules, 2017. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. 126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.". 3. In the said rules, for the existing rule 137, the following rule shall be substituted and shall be deemed to be substituted from 1st day of July, 2017, namely:- "137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.". 4. In the said rules, for rule 138, the ....
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....re supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel. (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisio....
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....thin the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.- For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where th....
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....e, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26. 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a regi....
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....Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those ....
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....for sowing. 87. 1210 Hop cones, fresh. 88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed....
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....recious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 139. 8803 Parts of goods of heading 8801 140. 9021 Hearing aids 141. 92 Indigenous handmade musical instruments 142. 9603 Muddhas made of sarkanda and phool bahari jhadoo 143. 9609 Slate pencils and chalk sticks 144. 9610 00 00 Slates 145. 9803 Passenger baggage 146. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sut....
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....asons other than by way of supply. 138B. Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. 138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded....
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....ate and time of release of vehicle Part B Actual quantity of Goods Actual value of the Goods Tax payable Integrated Tax Central Tax State or UT Tax Cess Penalty payable Integrated Tax Central Tax State or UT Tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV - 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply - B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. ....
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....casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central Tax State/UT Tax Integrated Tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) On account of order Sr.No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholl....
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....) 10. 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 amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated Tax BRC/FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 - 10) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (ac....
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....eturn filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 ANNEXURE-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s---------------- (Applicant's Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated goods and Services Tax (e) ITC:....