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

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....ry 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) after rule 97, the following rule shall be inserted, namely:- "97A. Manual filing and processing. - Notwithstanding anything contained in this 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."; (iv) after rule 107, the following rule shall be inserted, namely:- "107A. Manual filing and processing. - Notwithstanding anything contained in this Chapter, in respect of any process or procedure pres....

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....resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID   2. Legal Name                                                                                                                                   3. Trade Name, if any                                                       &....

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....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/ SEZ developer (without payment of tax....

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....n such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1x4/3)-2] 1 2 3 4 5           Statement- 3A [rule 89(4)] Refund Type: Export 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         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                           &nbsp....

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....;                                             9. Order issuance Date:   10. Payment Advice No.:   11. Payment Advice Date:    12. Refund Issued To: Drop down: Taxpayer / Consumer Welfare Fund                                                  13. Issued by:                                                                                    &....