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

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....ervices Tax Act 2017."; in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub- section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover Where, - (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" me....

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....r sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted; (v) with effect from 23rd October, 2017, in rule 96 - (a) in the heading, after the words "paid on goods", the words "or services" shall be inserted; (b) after sub-rule (8), the following sub-rule shall be inserted, namely:- (vi) "(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. ERTS(T)65/2017/Pt-1/38 dated 31st October, 2017 or notification No. ERTS(T)65/2017/101 dated 9th November, 2017....

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....oaded as evidence are as follows:- 1. 2. 3 4. 5. Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata. copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Proof of: Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Governmen....

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....e Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having lay UIN 3. Details of inward supplies received populated value GSTIN Invoice/Debit Rate Taxable of Note/Credit supplier Note details (Amount in Rs. for all Tables) Amount of tax Place of Supply No Date Value Integrated Central State/ CESS tax Tax UT Tax 1 2 3 4 5 6 7 .8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation/Status Instructions:- (ix) 1. Terms Used:- a. GSTIN :- b. UIN :- Goods and Services Tax Identification Number Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought."; for FORM GST RFD-10, the following form shall be substituted, namely:- "FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution....