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

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....into force with immediate effect. 2. Amendment of rule 43.- After the existing sub-rule (2) of rule 43 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the following explanation shall be added, 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.". 3. A....

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....ion, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.". Frank 1 6. Insertion of new FORM GST RFD-01 A.- After the existing FORM GST RFD-01 and before the existing form FORM GST RFD-02, the following new forms FORM GST RFD-01 A and FORM GST RFD-01 B 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 3. Trade Name, if any 4. Address 5. Tax period From (if applicable) Amount of Refund Act Το Tax Int....

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....- Designation Status I/We SELF-DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation Status (This Declaration is not required to be furnished by applicants, 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 hereby solemnly affirm and declare that the information given herein above is true and cor....

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....: 4 4 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/06/07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): Descripti on a. Refund amount claimed b. Refund Sanctio ned on provisio nal basis c. Remain ing Amount d. Refund amount in- admissi ble e. Gross amount to be paid f. Interest (if any) Integrated Tax Central Tax State/ UT tax Cess alalalalal XeL 5 Sanch Total g. Amount adjusted against outstan ding demand under the existing law or under the Act h.Net amount to be paid 17. Attachments (Orders) Date: Place: RFD-04;....