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

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.... 2. In the Jharkhand Goods and Services Tax Rules, 2017, - (i) 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, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017."; (ii) in rule 54, in sub-rule (2), for the words "supplier shall issue", the words "supplier may issu....

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....ate 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 or Superintendent, 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 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner (Appeals) where....

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....ral 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) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ ....

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.... not been passed on to any other person.                                                                                                                    Signature Name - ....

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....ulation 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   6.  Financial Year   7.  Month   8.  Order No.:   9.  Order issuance Date:   10.  Payment Advice No.:   11.  Payment Advice Date: &n....