Bihar Goods and Services Tax (Tenth Amendment) Rules, 2017

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....ervices 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 issue" shall be substitut....

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....the Chairperson of the Council may terminate the appointment of the Chairman at any time."; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: - "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time."; (vi) after the "FORM GST RFD-01", the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID   2. Legal Name....

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....ed tax paid on supplies in respect of which refund is claimed.   Signature Name - Designation / Status   DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.   Signature Name - Designation / Status   DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.   Signature Name - Designation / Status   SELF- DECLARATION [rule 89(2)(l)] I/W....

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....f 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   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.&nbsp....