The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2017

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....17. (2) They shall come into force with immediate effect. 2. Amendment of Form GSTR-1.- In Form GSTR-1 appended to the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the existing serial number 6 and entries thereto including its table shall be substituted by the following, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient 1 State/UT Tax Cess Invoice details Shipping bill/ Bill of Integrated Tax Central Tax export No. Date Value No. Date Rate 2 3 4 5 6 7 Taxable value 8 Amt. Rate Taxable value Amt Rate Taxable Amt value 9 10 11 12 13 14 15 16 6A. ....

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....ke to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - (iii) after the existing Statement-1 of Annexure-1, the following new Statement-1A shall be inserted, namely:- “Statement-1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Designation / Status SI. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoice....

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....es which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I 4 also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation Status UNDERTAKI....