The Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017.

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....s 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 issue" shall be substituted; (iii)....

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.... (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner; (b) the Deputy Commissioner (Appeals) where such decision or order is passed by the State Tax Officer or the Assistant State Tax Officer, 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 Central Goods and Services Tax Act may appeal to- (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner; (b) the Deputy Commissioner (Appeals) where such decision or order is pass....

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....nbsp;     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 unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ ....

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....cants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We<Taxpayer Name> 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 p....

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.... &nbsp; 12.&nbsp; Refund Issued To :&nbsp; Drop down: Taxpayer / Consumer Welfare Fund 13.&nbsp; Issued by: &nbsp; 14.&nbsp; Remarks: &nbsp; 15.&nbsp; Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16.&nbsp; Details of Refund Amount (As per the manually issued Order): &nbsp; 17. Attachments (Orders) RFD-04; RFD- 06; RFD 07 (Part A) Date: Place: Signature (DSC): Name: Designation: Office Address:" By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R&C). Porvorim, 23rd November, 2017. ============= Document 1 Desc riptio Integrated Tax Central Tax State/UT tax Cess n ☐ Tax ere nal e he....