Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017

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....s Tax (Twelfth Amendment) Rules, 2017 1.  Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from 15^th day of November,  2017. 2.  Amendment in Rule 43 In rule 43 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), 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   Governmen....

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....s Chapter, in respect of any process or procedure  prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a  notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the  said notice, order or certificate in such Forms as appended to these rules. 6.  Insertion of new Rule 109A After rule 109 of the "Principal Rules", the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (l)Any person  aggrieved by any decision or order passed under this Act or th....

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.... 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 ....

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....----, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from--to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.                                                                             &....

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....tax credit Adjusted total turnover Refund amount  (1x2/3) 1 2 3 4   Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover  Refund amount  (1x2/3) 1 2 3 4   FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1.  ARN   2.  GSTIN / Temporary ID   3.  Legal Name   4.  Filing Date   5.  Reason of Refund &....