(’“i’fl 111E PUBLIEHL11 IN PART IV (1) 11' ‘IZ’JIIE IJLfIa-HI GAJSETTI‘ 133'1111151011131191111‘1‘) (‘10V'LHNM’ILHT {311' NATIONAL CAPITAL ‘I‘ERRI‘I‘ORY 011' .1}EL1-11 FINANCE. (RIWLNUE-l) BLPAR‘I‘MEWI‘ 1311112111, SIN"11.131111112111961” I1’. ESE]AT 11. NEW IiE‘LlI'I -- 1'11} {111-2 _ NQ.F'E1(31 311'1111111111-131’2'0'1 1411113111111 5‘75 1311111111 519%sz 2011' Pinflfimziiuu ”P111. 27 121117ufim-1u‘1‘nx 1110115163111111111'1213'111131‘30I‘M 111-» In 1111131111513 01‘ 11113 13111111111111. 0131119112611 1131 3111311011 1611 OF 1113 131111111 C'JQ-ads 11ml Services Tax A111, 331-111? (13131111 Act 03 0112011). 11191.1. Governor 11-11116 National Capital 11511151101? 01" 1311:1111, hereby 111511035 the— I'hll'uwing 111 1619 1’111'11'11'11' m' amend [1718‘ Delhi Goods and Services "fax 11111115, 21117, 111111311131:—
1. [1) '1‘11-1-1511 11111123 may 1113 1311111111 1111: 131-11111 (3011-111: 11111.1 1319111111111: "1‘111: [$111111 Ai-hcsi'u'IJ-n-eni) Rules. 2017.
(2) Saw as 11111131111151: 111-0111111111 1111111153 11111215, lI-my, 51-12111-0011111 1111-11 Fame 011 51111111 date
119. 11111 Gmevn11-16111 may, lay nmti-l-ieatim': 1111 the Oi-‘fielal. Gazette, 1113111511111.
“2.111 11111 13111111 (11113113 ”111111 538111110135 ”1112: Rules, 21111‘ (11111131111111 in 11-1111 1.1111111115111011 111111111111 1'11 111: 11113111-111121111111 11111111), with eFfi'sct 1111111 1' 111151 01' July, 20",17"? 111 11111: 119, 111 1111‘:
haudlng For 1111:. wordfi ‘11'1'1111111112111111nd‘1011-11101116111111111111111:: wmds' “11111111113111 11nd job-11111111131 01' 11111113113111 11111-1- ugant" 111-11111 1111 5111151'1111-1311.
3. 111 11-111 111-1111111111] 13:111-112. 1111111 141131291 111111-11 1’1i 11111;; 111' 111131311171. 1131: 11-11111 $5.15.11111 11111111161113 111111 11111111 1‘11: 51.111111111111911, 1111111111511» “122. Consiituflnn 111 1111,! Authority..- '1‘1'11:-: curlstiuuiura 01‘ 11-11; Authority 5111111 bc [1} 11256111111191: with the 1110111310115 01" r1111: 1‘22 01’111e (3111111111 {1121111111 1111-11 Services 'l"11x
11111133. 21117.".
11. 111 [111-1 principal Rules, with 1:111:11 '1'1‘111-11 1'“ day 01' .l.u1y,201'?, for rule 123= 1111-:
1blIow11-1gmle 111-11111 1311 flu 13511111111113, 111'111'101y:~ “123. Cotwi'lfuflnn 01111112 511111111115; 60111111111111: and Screening (30111111111113: "l"111:'1 (11:11:19'111111'101'1 (11F 11113 51111111111111 81111111111111”: 1.11111 Scream“; (311111111111133 9111111 1311 11-1 accordance with 1111-: provisions 01"1‘11111 123 (11" 1113 Central 1300113 11nd Services T‘ux
11.1.1163, 120111.".
fi. [131 11113 131-1115111111 Rules, with 1111111111 111111-11 15L 111132 of 11113131111, 1’01 rule 1‘24. 11111 1111111111an 111111; 11111111. 1212 31111511111111-311-. 1111;111:1511- “124. Appointment, salary, allowances and other terms and conditions of service of" the Chairman} ant] Members of the Allfi‘ml'if-fi’.’ The appoi—mment, sultry! i.’ allowances and other terms and conditions of'serviee of the Chairman and Members of the Authority shall 'he in ttccm'chu-tee with the provisions ofrule 124 of the central Goods and Services Tax Rules, 2017.".
6. In the principal Rules. with effcel from 1’“ day of JuIyQON, for rule 125-. the fnllowh-tg rule shall be substituted, namely":- “125. Secretary tn the Authurilyu- The Secretary to the Authority shall be in I aceqrdance with the provisions of“ rule 125 of the Cenht’ul Geode and Services Tax I Rules, 2017.”.
7. [n the principal Rules, with effect fi‘om 131 day of Ju-ly,2017-, fer rule 126, the following tu_le shall be substituted, namely:— "126. Power to determine the methndulugy um! precedure.- The power to tleten-nit-te the- methedelogy and procedure tni‘ the Authority shall be in .ucem-‘danee with the provisions of rule 126 of the Central Goods and Services Tax Rules. 2017.".
3. In the principal Rules, with effect ftt-am 1’” day 01" July,2017, for rule 137, the following ruie shall be substituted, namely:- “137. Tenure of Authority.- The tenure UF-t'he Authcnrit}r shall be in accordance with the provisions of rule 13? ol" the Central Gnods end Elewices Tax Rules, 31017.".
9. 1.11 the principal Rules, fiat rule 13-8, the following rules shall be substituted, numeiyt- "138. Information to he furnished priur to commencement of movement of goods and generutimi uf e-wu}l bi].1.«(1}13very registered person who causes mevement of goods 0]?
consignment value exceeding 17': fty thousand tupees---— '
(i) in relation to a supply; or
(ii) For reasons other then supply; or
(iii) due to inward supply from an unregistered person, shall. before commencement of such movement, l’urnish information relating to the said 1:00:15 in Part A efFORM GSIT EWB—Hll, telech'cn-timtlly, en the common pmta-l.
{2)Where the goods ante trul'tsported by the registered person as a consigntn' or the reciplenl of supply” as the consignee, whether in his ”own conveyance 01' El hired one or by railways or by air or by vessel, the said person or the recipient may generate the e—way bill in FORM GS’I‘ EWB-Ol electrmtieally on the common .pm'tai after furnislfing inthrmation in 1‘an B 0f 13‘ 0'11M CST .EWB-Ol .
(3] 'Where the e-way bill is not generated under sub—rule (2) and the goods are handed over to a transporter For transportation by road, the registered person shall fitrnitth the information 2 relating, to the Ltttt'tfiptll‘l'el' in Part B of FORM (EST IllWB-Ot on the cetttmen portal and the ewe}! bill shell be generated by the tEthB]JUt“CBl' on the euid portal on the basis of the il-tthmmtion furnished by the teglsteted pet‘eom in Part A ot‘thM GST EWB-Ut:
Itrevtttett thttt the tegis-teted' laereen or. as the coat: me}! he, the" transporter I'fltly. at his:
option, [generate tutti entry the e-wey hilt even it" the value ot’ the consignment is less than fifty t-htattHeI-tti rupeefii Ittevittet-i f't'mther that where the movement it: caused by an Lu-ttegleteted persehei'thet in his own e-etweyunce 01' t1 hitect ehe er thteogh n teenepotter, he or the tttmsttottev mayo et theit- ttp't-[et-I-.-generate t-h'e e-wu-y hill to lFQ-RM CST EWIs-OI en the eowtten perm] in the murme‘t tmeeitfiett hn- thia rule:
Provided also that where the goods are t'l'anepm'ted for e distanee-ot’ less than ten kilantettee within the State Item the place 01“ business 01" the consignot to the place 01" business of the transporter for further transportation, the supplier or the trettsPorter may not furnish the details el’eonveyanee in Part 13 of WORM CST tftWB-fl 1.
fitplw-mttwt 1 .-— [For the purposes of“ thls euh-tttl'e, where the gentle are supplied by Ell'l unregistered supplier to :1 recipient who 15 registered. the movement eholl be suit} to he unused lay such recipient it" the tleoipient Is knew.“ at the time ot.‘ oommencement .ot" the movement of goods.
Exptamrttrm ,, #‘J’he iot‘otmetitm In Part A of IPORM (3ST l'thB-Ot shall he 't’utoiehed by the eer-Ielgnet or the recipient of the supply us eel‘lstgnee whete the gentle are trtlttettette'tl [-13.1 tellwnye otE hy hit or 133! veeeet.
5‘.
0 [4) Upon generation of” the 0-way hit] on the ooi-ttn'ton pottt-il, tt unique e-woy bill httI-t-thet (EBN) shall he made ovuilable to the supplier, the recipient entl the trm-tspertet on the oemmon portal.
(5) Any tthnsporter trunsthtting goods them One corweyonee to another in the course oi" latertstit shall, ho-I’ote such tmnst‘er anti further ttmvernet-It ot" goods, update the details at" conveyance in the e-Why hill on the uommon portal in 1"‘011M GST EWB-U]:
Provided thut where the goods are t'tmttpottetl ["or a distance 0? [6135 than ten I'ti-lometres. withtI-t the State from the pltt‘he ot‘husthees ot‘ the transporter finally to the 1:31th::: of" business ttf the eoneignee, the details o-Fetjnveyttnee n—myhot be updated 11-1 the e~wey hill.
(6) After e-wey bit] has been generated in tteeotdttnee with the provistor'zs el’euh-tttle'tt), where multiple eensl-gxtmeots the intended to. he ttampottett to one eonveyttttee, the Itohehertet may lutiieate the serial number at e-‘wety 1911-13 generated in teepeet of uoeh eueh eettetgnmemt eleetmeiottl-Iy on the eotmrnee potted and e consolidated e-wey hill in FDRM GST EWI-t-Ofimeyhe generated by him- 011- the Httitl .em'runen pettel prior re the movement of goods.
(’3‘) Where the oonaignm' er the e'e-t-tslgltee hes not generated FORM G-S'I‘ EWR~01 in accordance with the provisions of S'uh-tute (1} t'tt'tt‘l the volue 0'1" goods curried in the conveyance is mere than fifty thousuntl rupees, the transporter shall generate FORM GS’I‘IBWBJH on the hush; ol’ invoice ml hill ol’supply ov tlellvery ohollttn. M the utttte Hm}; he, '3‘ and may £1150 generate a consolidated e—way bill in FORM GST EWB-OZ 'on the common portal prior” to: the movement of goods.
(8) The information furnished in Part A of FORM GST EWB-Ol shall be made available to. the registered supplier on the common portal who may utilize the statue 1hr htmieh-ing detaiis. in .ItORM GS’I‘R-I:
Provided that when the information has been furnished by an unregistered suppiier in FORM GS-T EWB—Ol, he shall be informed electronically, if the mobile number 01' the email is uvaitah1e.
(9) Where 't-m 'e—way 13111 hat: he‘en- gtantettttecl under this rule, but goeds ate either-ttet transported or are not transported as per the details furnished in the e-way bill. the e-way hill may he caneeiled eletztronica'liy on the common portal, "either directly or through a Facilitation Centre notified by. the Commissioner. within 24 hours of generation of the e-way hill:
Provided that en e-way bill Cannot be cancelled if‘ it has been verified in transit in accordance with the. tamvisions 01" rule 13.8.13.
(10) A11 (4—way 13111 or a consolidated e—wey 13111 generated under this rule .shehl be valid for the period as mentioned in column (3) 01" the- Tehle below from the relevant date, 1'01: the distance the goods have to he transported. us 11'1'311t1131‘1t3t1 in column {2) of the said Table:
Table Sr. :10. Distance Vulitllty period (11 (3) (3) . 1. Up‘te 100 km One dtty '
2. . For every 100 km or part thereut‘ thereafter One ttclditionel’dey
Provided that the Commissioner may. by notificationE extend the va1id1ty period of e way bill for certain categories of goods as may be specified therein:
"Provided further that where, under circumstances of an exceptional nature. the goods cunttot be transported within the validity period 051" the enway b111, the transporter may generate another e—way bill after updating the details in- Pm't B 01'" FORM GSTEWB-fll.
Eupa’ana.tt'on.~——For the pturpeses- nfthis rule, the “relevant date" shall mean the datum which the eqway bill has been generated ttncl the period e-fvntidity s-hutl be counted from the time at which the e-way 13111 1195- been generated and each day shall he counted as twenty-t‘otu' hours.
(11)“1‘he'detai1s 0F e-wsty hill generated under .stub-r'ttle '(1) tthttll he made available tn the recipient. 11" registered. an the eommun DUI‘rflL who shall eonm-t-ttnimte his eeeeptmwe or rejection 01" the consignment coveted hy-the e~wtty hill.
( I2)‘Wh¢313t‘;a the reclpiem rafallreci to in sulj—mle (”I l) clues not uoumnuflugie 111.1; fleceptunce or rejectiun within séjvapnty two hours .ofths‘: details being much: available to him (5-1-1 the uommon tac'ntmi, it aim“ {ass a'lmn-Iugl tljui- I'm [ma unceg-zwn—i this suit} Llamllai.
(13) "I'lae eTwa-y bill generated Lu-uiur th‘: mm or under rule 13-8 of (In: General Goods tll'ld Sauvicua "Fax Rulas av Goods and Services Tm: Rules 0'!" any State shall be valid in the State.
('14) NDthtl‘iS‘tElJ’idlI-lg anything cont‘ninet‘l in this rule. no e-wuy 1311! is mqulred to be gmwml-c-L'im—
(u) where tine goods being tvm-lspm'fed are specified in mmexure;
(b‘) where the goods are being {Fm115p01’tt‘3d by n non-nmtorised conveyance;
(c) where the goods are being transported From the port. airport, uimm‘go complex and land uusmma staticm to un inland cm-‘itaiuer depot or u oomuin-m- fi'aighl Maticn I’mclemrmme by Customs; and
(ii) In reapccgl oi" moven'wn‘t 01" such goods 2111c] within such areas and T1» values not exceeding such [unquzm us tlac- Con-Imiasiorm 01" Statu- "l'ax, I13 consultation with the €11quCommissionerul‘centml tax goods, may notify.
Emplanafim-L ~ ”Flag facility ei.’ germrut'lon and cancellation of awway lalll may also lac mania available tlmmgh EMS.
ANN {E371 URE I(Sec rule .133 (14)]
3. Chapter or Illespriptiun ui‘Gnuds No. Iilundiug; t_li' Sub-«lmading 1w 'l”a1=if~f 1mm . .
£1) 2.) _ 1 f3)
1. 01.0.1 Liv”: asses, mulgs and hinnles
2. 010?. 1ng bovine. n.:1i11'1al='a_ _3. W 0163 ' nj_aiw'fiWiI-ic' WWW“... "m umwmw “Wm..." ._-.
1‘1. ‘ .0199? _ ' 1,41% s-l-Iflscp'aisfi gem". ' v I I r— m w k. “r"- ' h '
5. 0105 ”Live poul'tfy. that is to say, i’les of the species: Gallusdmncsiieus.
_. . . dunks. geese. tu_vkayai mic]. guinea: t‘uwis.
6. ‘0'106 Ollil'ur live (1113111211 such as Mumnmls, I3i‘rd3, Iligucts 3". 0201 ' Meat uf‘boviuw uninmis, I’mrsli mid dilfllcdl.
8. 0202 Mani 01" bovine animn'is Frozen [other thin frozen anal put up in unit _ uomiw] _ _ W _ _
9. 0203 Meat 01" swine, fresh, chilled or from“ [Ull’lfiil’ than 1:103:11 and put up In . V .uu-It ecmtuh-Ie-r'l
10. 0204 Meal of sheep or goals, Fresh, chilled or frozen [other than frozen and _ . ‘ pm up 11; unich-zmallwr] _ l l. 020$ Mam eflmmes. asses. muiés' car him-iiug; I‘lmfli. EI-Ii'iiecl'ur fi-‘nmn [othéuvh than .fi'mscn kll'ltl [3le up in Lmil emmuinefl 5
5. Chapter 01' Description 111' Goods No. 111111111111; 01" Subdwml-ing 111' T111111"?
11041.11 ('1) _ 121 _ (3.) _
12. 0-206 Edible offal of bovine animals, Swine, sheep, goats, horses, asses, mules or 11111111115, 1131111, chilled 1111' 1107.611 [0111111 1111111 11021611 and put up in unit (3011,1111 1113:]
13. 0207 Meat and edible 0'1"1'.'11,01"thc poultry. of heading 0105,1'1'esh.c11i111111 or 11021111 [01111211111111 11021311111111 put up 111 unit 12011111111111] I4. 11203 01119111111111 and 01111116: 111-13111 011211,]"1'3511,cl1illad or 111121211 [0111131111111 1102611 and 131111111 111 111111 0011111111111
15. 0209 Fig 1111,0116 of lean 11111511, 111:1 11011111311211, not rendered or 0111311.1131:
extracted f1",e911 chilled 01' 110111111 [01111.1 1112111 frozen and 13111: 1111111 111111 container]
16. 020.9 Pig 1111,1131. of 1111111 111e11t,1111c_1 11011111511111, 1101 rendered 01' 0111211111511 extracted,sul1ed, in brine, d113d 01' 5111011111 [0111111. 111.111 put up 111 111111 containers] 1?. .0210 Meat and edible 11111.11 c11"1":11,smlted, 111 11111111. dried (11' smoked: edible 11011115 111111 1111111111 (11 11111111 01' 11111111 01.1111. (111-1131 1111111 11111 up in unit containers.
18. 3 Fish 3116115,]:1'2111'11 1’ 9111111111 seeds whether 01' not p10cessed,cu-rcd 01'111 11111111311 5121111 [01111311112111 goods 111111111,1 111111121 Chapter 3 and attracting _ 2.5111
19. 0301 1.11.11: 11511.
20. 030?. Fish. fresh 111' 11111111111, excluding [1311 [11113111 1111:] other 111111 men! of heading 0301-1 21 0304 131511 11118111111111 other 11511 11111111 (1111111111111 111' I101 minced). Fresh 01' 0111111211:
22. 0306 Crustaceans, 1111113111111 111 8111311 or not, live, fresh 01' cl111-111c1; crustaceans, in 11111211, 11011111111 by 31111111101111 or 11.11 1101111111 in water live. 1111311 01' chilled.
23. 0307 Molluscs, whether 111 5111111 01' 1101, live, fresh, chilled; aquatic invertebrates 01111111111111 11111311111111.115 11nd 11101111305, live, fresh or chilled.
24. 0308 Aquatic invertebrates 0111111 1111111 crustaceans £111.11 1111111115135, 11vc, 116311 01011111ch
25. 0401 Fmsh milk [111:1 pasteLIriSmd milk,111'cl_11d111g'separated 1111111,:111111 111111 (11111111, not concentrated 1101' 00111101111111 added sugar 010111111 swaate11111'g'11111111111, excluding 1111111111311 'Pern-peuature (11111") 11-1111:
26. 0403 Curd: Lassi'. Butter 111-111:
27. 0406 (311111121 111' 13111161111. 0111111- 1111111 put up in 1.11111 containers anal bearing 11 11111131111611 brand 11211116;
28. 0407 131105 139215;an 311611, fresh, 1111511110121 111' cooked
29. 0409 Natural honey, 0111611111111 put up in unit containel and bearing 11 mmstered brand 111111111
30. 0501 11111111111 hair, 11111110111111 whclhm 011101 washed 01' scoured; waste 01 . 1111-1111111 111111 31 0506 A11 goods 1.1:. Bones and l111111~cores, unworked, (115111111111, 111111111!
5. 63111311115111: 12153111391311! nqumiis ‘ " N0. Hmuflug 151’ S 15114;: 1511 ding 01' 'l‘ut'ii‘l' item {131123 (3.) . 7 .
" 1119151111191(b15111131cu11o 1515111315). 1155111116 151111311336101'E111125111121:1111}; 1315155151- {11111. waste 13] 1111:5515 1111911111115
32. 05-07 90 All goods i-..e H09t— maul; l='101'11 15:19:11 li'ocivas. claws mails and beaks;
15111116553; etc.
' 33. (1511.. _ ..-Sé1_55151_1'11113111111115110.4915.5191'15911
34. '6 Live 11151553111511 15115151' 1512115151; iiulba, [501119 and the lil:13; 1511: Flowers and _ 19111911131519] Fullugfi '35. 02.01 33131-111993. 1515:5515 151'cl'1i11121'l.
36. 03.1712 ”1011511101311. fr9515 :51' 1515111133 3'7. ' 6303 Onlo115,§15111]151$, garlic,11515115 1115:} 155'11e'r allmwnu.’ vegetablgs 151.5515 551' _ 15151111261 _
315. 0-76.11 Cabbngaa, cauhfiowcnb. 15151-511'abi. 191115151511 3115511111 edible 15.11-5'asiwcas _ _ _ {15155111}: chilled. __ 39'. ' 0705 ' Lettuuc (Lautucu :émiva) 15511] chicory (Cicl3101'I'1lii5 51511), 15155315. 01' chillfld.
40. 0306' Carrots. 11115-11133. salad becu'qnt, sulaify,-cele1¥ir1c, 1111395111915 and similar 1513319115 10011:, E13331 131' (milled 4!. 076'? ' 61191115155911: 11.11:.1 1.115915111115J1'wl1151 (51:11-‘11911- _ _
42. ' MOB _ Lag1115'1-i1501111 v-ggal'nblas,5151.11151l151'unalmllud 11155115 01' ci'.1i.!leul...
43. "0709 011161 vehctables, 11591515 151'- 915171.133 ' '
44. 031'"! Dried Vegetablea. whole. 9111. 3111:1511 {5110111315 m in powder, bu: 15111 1 J’ufiher151'ep11md 4'5. 0713 I 13.131311 t_gfinnnmua 5911131111965, 33591ng 59119131115501 11531 skinned m split.
«'16. ' {1314 1:11:11511311, :11'=1-u-w:'-1501.581111511.. 31511155511511: 111:1iul511k1-355, 151515151 1501115151551 and similar roots 11111] 2111595“ with high starch 91'155111115 :11511111111,1-1'esl5 1'51 GM 11911,; 15111515 ['5] L15.
4-7. 0801 01:11:0151555, £33315 01' dyiegl, 5111113115151 1.51 1115-11 sl'ielwl-ecl 91' 1191-1111511
418. 0301 Brazil 1511111119515. 5511.51.11.12. 01"1-1151 15.115.213.311 t5: peeled
49. 13802 Other 151115. 0111131 151115, 3515515511015 1551 Alm'dnrls. 151-1391151113 or 15115115513 160151131155 31513.}. 1151515111115. 0119511511555 ((31515151111-111 91515.). I‘islaohios, Macndmuiu 1111115 1510111 1511111 (Cola 51315.), Arena 1511115, Pinesh. whether 01' 11151 5311311911 151' "12151111211 50 080.3 333:1'l‘li'111-E1-‘31 1n0115d1ng1aj_15_111:111555,13133351119:1911!
'5]. 0304" Dates, 1111,51, 151159111515365, umuudns, 11112515153. mangoes (151:1 11511111355511.2515.
11555515.
52. 0305 Citrus £1-uit,':511uh 1125 0155151193, Mandarin: {including 1.111111511115155 111151 25315511511215); 1311311515111315155, Wilkil'lgfi 11111! simll-ru' citrus hybrids, Chunwfruit, Incinding .15015511los, Lemons (Citrus lln-wn, Citrus 1111501511111) :11'1:i Iinws _(C111'u:5 u111vn11tit'oll11. (311.5115 .lulll-‘el'ifij. 'f'1'155l'1.
53. [13013 . 01511515111131.1111 .335... USU? ' . Mulmm (ilmiudlng 51111131155011551113151111 55111131111111 (15111111151111). {31111111. _ 55'. {1&053 Apples 139151525 55114111111111.1551. {-155.51}: . ‘
56. 03-09 “'Apl'ic'd‘ts. 131512154955. 151539151555 (inciuding 15151111111111911), 1111111555 51nd 31159-5.
159:1:
... __......_, ' n.‘ S. Chapter ur Description 01' Cnods Nn. Handing m- 8111;413:113ng m! 'I'nri'i‘f item
(1) (.2), _ _ _ (3) 5?. 01310 Other fruit such as strawberries. raspberries, blackberries,- m:nlbert-‘iefl and loganberrius, black. white or red cu‘rra‘mts and goos‘abm'ries.
cranberries, bilberries and other 1"ru'its of the genus vacuinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chino), Custm'd-apple (ata),_Bore._Lichi. fresh.
511. 0814 Peel. of citrus fruit 'o'r-m-elons (including wutdrm'elons), fresh.
59. 9 A11 ggods 'ofsaed quality 6'0. 0901 Coffee beans, not roasted
61. 11902 Unprocessed green leaves of tea
62. 0-909 Stséds uf amiss, ba'diem, fennel, coriander. "cumin" or camwuy; juniper berries [of seed quality]
63. 091.0 11 111 Freshman other them in promissed form
64. 0910 30 10 Fresh uu-mcgric, other 111m in processad form
65. 1131111 ' Wheat and 11133111: "[urlael' 111-1111 those; put ‘up in unit container 11nd ' bearing a registeredtumwc1 name]
66. 1002 Rye [other than [[1053 'put up in Unit ccmtainer and bearing, a registered brand 133-1116] '67“ 1003- Eazley [other than those put up in unit container and banning a l‘ggistemcl branci 113mg] .
68. 10.84 091-13 [other than those put up in u111t container and bearing a registered brand name]
69. 1005 ”Maize (Com) [.0t1wr than those put up 111' unit container and bearing a mgi-stered brand name]
70. 1006 Rice [other than 111051: put L113 111 unit c'ontainer and bearing a registered brand Hume]
71. .100? Grain sorghum- [other than those put up in unit 'conraiuer. and bearing 11 _ re-gis‘tmred brand muffle] '12. 1008 Bu‘ckwheat, millet. £11111 canary- seed; other cereals such :11: Jaw‘ar. Bajra, Ragi] [mher than those put up 111111111 container and bearing 1:1 registared brand name]
73. 110-1 Wl-lcui or 11110-31111 11am [other than those. put up in unit container and bearing a registered brand name].
74. 1102 Cereal floursuthur than of. wheat 01' [1185-1111, [maize (com) Flour, Rye 'I’Iour, 3.113.] [other than those put up 111 unit container and bearing a registered brand name] ?5. 1103 Cumal greats, meal and pellets [other them those put up in- unit __ container and bearing £1 registered brand 111-11118].
76. 1104 Cerem grains hulled _J T]. l 105 Flow, of potatoes [other 1115111111056 put up in unit container 1111:] hearing '11 registcmd brand name]
78. 1106 1710111; 01" the clried leguminous vegetables of heading 01111 (pulses) [other t1-mr1guarnum1 1106 10 10 and gum gum refined Split 1105 10 901,-ofsmgo 01' of roots or tubers ofhaading 0“? 14 01' of the products of Iwwxl . nfc-Jfl-Inu'. «-M17»...-.m _.-..—.1.
11'. I ‘33‘1111’f1'1e1' 01' 1311101111111111. 111‘ (1.1111115 N0. 17111111111121 0r Sul'wl'mmliug 111' '1'111‘1111‘ ,, N 1111111 , _ [211 . {31 ' ."131 . I ' 331-1111311018 1.11.11111111111111.1011. 01.11.31.111, mango111,101 121011111131'1111'111 310111: put up 111 111111111-11112111101'111111 1315111111113; '11 100.150.2106 1311111161 1’1111'1'10] 7-9 12' A115011,1121 1'11 1:121:11 ,qkl1'1li1zy 80'. 1201 ' 31.131111111111115 1111111111611 011101 1110111111, 1311301311 11111111131.
11-1. 31202 Ground11-1-1111. 1101 16111111111 (-‘11'111111531'\.W.1~&.1-1,C,1'1211,'~t111£1.W1'“113151IL3FOl'1101-111113111551 (11' 1711011011, 0'1’501111 0111111131
32.12114 Linseed, whetheriol' 1161 17110111111, 01‘31301111'31111131'.
3-3.. 1205 1111,1513" 01‘ 9012113001115, 1721110111111 {11-1191 broken, 0'17-se1ec1 quality.
114. 1206 8111111001131- seeds;w11ethm' 01' 1101 1120112111, 01511121111 '1'] 1111111111., _
115. 1207 011-1111' 1311 5.0111111. 111111 (1111211111100311111-115 (1.1:. P111111 nuts. and 1111211111115, 110.1100 563(13, 0111-1101 011 860115. 31111110111111 11.001111, Musuurnl 522111-111. Su-flrb'w'ur (611111111111111111111111911.1111) 11111112111. Melon 31:11:15.. Poppy 51212115., Nanw.
1121111130 111111101. Niger 1:01:11. K011111111 1111111111121 01' 001 11201-11211, 01' 51113.11 1111-1111111.
86 1209' __ Seeds."11011110113191.7165, 01"111111-121 used [’01 sowing.
E“? 121117 1:19.171 301111.13. 110311.;
111;. 153.11 " 13121-1111.: 11-11111 111111501’ 1111111111 (1110111211111; 1111111111 11,11111101.111). 01 11 11.11111 113011 1111111011115: .111 11111-111,1111.1-.}1 111 1911111111110)? .01" 11212 111-2301101311] 11111111611111101' 511111111111111-110210.111111111 (11' 0111111111.
119. 17.212 ' [.ouust 131110-15. seawuads 111ml 011-1112 1113111: 11111311 11:31.1 111111 .1115...- 1:11:11:
11111111 1:: 11111111211
90. 1213 (3010111 311110.- 111111 11115101 111-113101-3111'1111 02111111101 01 11010110p110d,g1'00011.
111111213112] 01' 111 11111 111113-111 11.1. 1101112113 _ £11. 1214 311011-125, mnngoicla. 1111111112 21,10,125, 111113 1011111111: (1111111111). 01-‘0v01', 5111011310,, forage k1110, 11113111013, v.0101‘1es 1,1011 similar 'I‘brag-a 1111011111113.
1111111111111 111' 1101 in 11-112 111151-11 61"131311615.
92. 13111 1.111: 11111131121101:
113.. 141041 911410 1391131 101113.111: _
1911. 1711101 17'1”}2 Jagger}! 0:] 111,1 111L165 11101111111111, 6.111113 111119.131 (gur) 111111 P21101121;$135,351;
95. 190-1 1.11.1me1 1301., commonly known as M11111, 1121110111211 131' [113.11% 1101-), 011,11'111-101-1-151 1111011111 us 01.1.1211.- 191-1101-11111 1:11:11, 11011111111111}: 111101.131 1,111 111-101.
1311111111221 132121111; 212 111611 0211111113 with 111111111 131 gum (10111111101113; 10101111 1111 _ . _ .._. 111111-1111 ...
.4913. ' 111115." 111.111.1111 " 9?. 191,15 131-31111 (1911111111111 01' 011-1111111153],33% 11123111 11101111
98. 2201 Wutel [011-101 11111r11101'2111111 111131101111 111111110d,11111'til1ec1 111111110111211 101110, N 11111111131, 1111.11111-1111-111121111 111121 01111111: 201'11'111 532111211 1101111111131] 99-. ' 22.111 _ N1111~1110oholic Toddy, 1111161111 1.1111111111111: 1111112 1111.11 11111111112011 , .
1'00. 220?. 90 1'10 1161111111 00001-1111 111211111 011-101 11-11111 11111 1.11:1 in 01111001-111111161'111-11'1 1313111111111, 11 ‘ _ _ 1135111111111] 121111111 111111112 _
101. 2302, 2304. 21111111110 1121211 11101111111111 shr'inm 1131311 211111 [11110-1112621, 110111113: [1:211 and 2305,2306. 11111111: 101111, including 91:11:13. 1103/ 111111 51111111. 11111111111111.2111 111-1111111511; 01 33,011, 230'!) 11111-5125, 00110111111111105 1111111111111'111130, 1111-16111 1111111 111111 deuoiied 0111111 £1 1'1 (1111111101 111' 11112011111100 01G1101|5 No. 1111111111111; 111' 511114111111111111 or '1‘11v11‘1' item (11 121 _ (3)
102. 25.01 31111, 1,111 13:05
103. 2835- Dicalcium phosphate. (DC'P) .of animal feed grade conforming to 15 specification No.5470 : 2002
104. 30021111111111: Blood and its components 105:. 3006 All types of 001-1112111001in
106. 3101 A11 11110115 111111, 0111111111: 11111.n,1_'111': [1111-1111'11111111'1ulup in 1111110011111ir1111511n1l 151211111115 11151110111110 111211111 111111111] 10?. 3-304 11111-1111 [011.161 11-11111 £121,011, 1111111211 51111113], 1(01111111111, 13111111, Sind'ur Alta
103. 3.825 1.111111111111111 www.saflc sludge, 111111111111 1111211111.
109. 39,26 P11111110 bangles
110. 4014 Condoms 111111 1:01:111131111011115.
I I l 1. 4—51-01 [111511101111 01' £111.] 11.101111 1 12. 4402 Wood 1111111110111 (inclLiding 1:111:11 01'11111-011111'00111) 11.111011111101110!
1.1113101113111101!
113. 4802 1' 1190‘? 111,101,291 Nou-J 1111111111 stamp 1111131115. (311-11111’11-. 5111111011 111111.11 $0111 113111111:
(30116111111011: ”1101151111115 01 Ve1-111111's 11111110111.'111'1 by 1111: “Govcmnent 1 14. 48-171 4907 131151111 111111-15, 11121; 11111151111111, Post curd 1:10., 50111 by (30116111111001 " 1 15. 48 _/ 490? I 11110111. 1111105 when 51111110. 11111 1101151111: 131111111 1111111111111 ' I16. I 490? Cheques, lose 01' in 110011101111 1 17. 4901 13111111111 11110115. 1110111111113131'11-1111: books.
118. 11902 Newspapms, 10111111115 111111 11131111100015 111111111131 01' 1101' 11111111111011 111' containing 211111111: 11511111111111611111 l 1‘). 4903 (3111111111115 111111111'11,1:,111_1wi1-_1g-01' 1101011111111 1111111111
120. 119015 01111311111111 hydlwogl'uphic 01111111111111 0111,1113 M1111 kinds,11111111111111'11111113113.
wall maps, Lupograp'hical plans a11d_-g.lobes, primed
12.1. 5001 Silkworm 1111111111., 11000011 I
122. 5002 11,11... 1.1111 _.
123. 51103 51111 111.11.:
12.4- .5101 W001, 11111 11211111111 01' 01111-111110
125. 510,21 171111: (11111110511 111111-0111 111-111, 11111 0111111111 01101111160 1,26. 5103. Waste. of 11001.01 01‘ ["1110 01' 1101111131 11n1111211 11511.
127. 52 {3111111111 "I’D'pi
123. 52 141111111 5121111
129. 5303Juteflb1'es, 111w or 111013551111 1:111 1101 5111111 I I _J
130. 5305 C011011111',c'11'11' 1111111 13-1. 63 1111111111 1111111011111 E-‘I_agg
132. 13703 11011151111511, 111111151111, 111111111111 bleached 111' 01112111111131: worked
133. 6912 00.40 131111111111 11111 111111 0111y.l111-111_:S
134. ”1‘0-1'8 Glass 111111111115 (1.51:1:01111'03011111111: 11011-1 1311311101111 1111111113)
135. 820] Agricultural 11111110111111115 0111110111131 011011111111 011111111111] driven1.011000
10015.5111111115 spades, 5110111115, 1111111013115, picks, 110.05, 101115: 111111 11111115;
axes, bill 1100115211111 5111111111 11111111111110015; 31111111111115 111111 [111-1111115111 any 1111111; 511131111115, sickles, 112111 knives, hedge 11111211111, ti11'1h111"wedges 111111 10 S. " Gli¥ipiuiwir msmfivl‘inn'uf Guods Nu. Mending. 0r Snla~lwadiug m' Ta Mfr H991 . u . . ma. H. _ (13' ' ”(-2)” . . f _ (3:) __ other tools of a kind used in agriculture, horticulture or forafitry.
136-. 8445 Anabel: c'hm’kha I37. 844:6 Handlomn [weaving machinery}
1383. 8802 60 00 Spacecraft (including satéTl'il'cs) and subm‘bital and spacewalk launch véhioles 13"). 8803 Flirts of goodfa of’l1eacllt1g3EB-O'l 1 4 0'. QUE l ' i-{é'm'i-ng aids I4]. 92 -I-1-I$i_@1m‘us h-andn‘mgie musical instruments
142. 9603 'Muddh-gs made 01" s-Iu-kimcln and 1311.00llmhm'ijlmdoo "T43. 9609 51m.- pencils and chalk sticks __ 1444, _ 9610 00 00 Slates 14$. _ 9-803 I I'PflQSBllgcl' baggage
146. Any chapter I’uja smlmgriu-amely,- _
(i) Rudvakshu. rudrakslm mala. tulsiknnthi mafia, purmhgavya (x-nixture of co-wclung, tlesi ghee, milk and curd);
(ii) Sucmd thmnd (nonumnly known 35 yagnurmvil.):
(iii) Wuodun klmclztu;
(iv) Puuchmm‘it,
(v) Vibhuti sold by religious institutions.
(vi) Unbranded honey .
(vii) Wick fm' (Hyu.
(viii) Roli
(ix) Knluvm (flukfilm 5mm] " (x) Clmndnntika
147. Liquefied putmlaum gas for supply to h-ousahoid and non clonwstic exmfiptediqaiegury (NDEC) cusmt-ners
143. Karas-mw coil sold unclar PBS ' ' 14‘). Puma] bnlgggga transported by ljapmztrnehl of'f‘nsh:
'150. Natural '01‘ cu] tured pearls zmcl precious 01' aam‘i—preulmns Stones;
precious metals uncl metuis clad Will'l prucio'us metal (Chapter "m
151. Jewellery, goldsmiths‘ .am-cl Silvel‘smit-hs’ wafers hll'id ether articles (Chapter ?1).
1 52. C'Luu'eiwy
153. Used personal and household CflhC-lfl
154. Coral, unwo-r'lg'ed (05.08) and worked coral (9601);
ID. 11': tlw-prineipul Rules, ai’terrule 133, the t‘ollcmwing 3112:]! be inserted, namely:- lSBAJMuunwnts mud (leviccs tu be curried by n pursou-iu-ulmrge 91" a uunvey:11mc.- [1) The person in charge o-i’u conveyance shall carry”
(11) L—lw invc-rice or l-JIll o? sLlj-aply e-r (Icllvery chnllan, m: the case may be; and 11
(h) a copy of the 5—way bill 01‘ the 6-way. bill number. either physically or mapped to a Radio .ti‘requ'ency Identification Device embedded on to the conveyance in such .
manner as may be notified by the Commissioner.
(2) A registered Parson may obtain an Invoice Reference Number from the common portal by uploading, cm the- sati'd portal, a tax invoice issued by him in FORM GS‘I' [NV-l and produce the same for val‘ificatign by the proper officer in lieu of the tax invoice and such number shall be valid for u periud 01" thirty {days from the date; 01" Ltpltmding.
(:3) Where the registered person upl'Oad-s the- in'voteje ut-td er 'sttla~:'L1'1.e (2), the information- in Part A 01‘ FORM GST‘ EWB~01 shall ”be autmpu'pul'ated by the: common portalun the basis at" the. itfltb't‘h'tfltitm Furnishcd in F’Ol'lM GST INV-l.
(4) The Commissioner may, by notification, require a class of transfim'ters to obtain a unique Radio Frequency- Identificatiot‘t Device and gat't‘ha said device embedded Ion to £116 conveyance :md map the 6—way hill to the Radio Fteqttm-tcy Identification Device: 13.1-10.1" to-the moveh-wn-t- of’ geods.
{5) Notwithstanding anything contained clausa (b) UfSub—rule ('1), where .chtumst‘mnces St} warrant, the C0111];11i53innt3:' may, by notification, requn-‘e thc person-in-charge of" the convuytmcc to carry the 't‘olluwhtg dmuments instead ort'thae-wuy 13111-
(n) tax invoice or bill ot‘supply or hit! ot‘antty; 01'
(h) a delivery chatlan, where the goods are t'r'anspcn'ted far reasons other than by way of supply.
13813. Verification ot‘documents mu} cuttvcymlces.-(1) The Commissioner 01' an officer cn‘tpowerctl by him in this beht-lli’tnuy authorise the proper officer to intercept any umweyancc to verify the 3—way hill 01' the c-way bill nttmbtn' in physical form far all inter-State and intra- State movmnent of goods.
(2) The Commissihner shall get Radio Frequency identification Device renders installed at places where the verification of movement 'et'good-s- is requirad to be carried out and verification of movemaht o't' véla-i'cle-s shall be doma- through smelt device readers wlizcte the e- 'wuy hill'ha's bum mapped with the su-icl device.
(3) "the physical vcrlfication ot‘ conveyances shall be cm'rietlout lay the proper ot'ficet us authorised by the: Commissioner or £1th officer Ut-npowcwd by him in this behalf:
Provided that on wucipt of specific information an evasion of tax, physical verification of a specific conveyance can also he carriad out by my officer after obtaining necessary approval of the Commifisianer 01' an officer-authm‘ised by him in this behalf.
138C. Inspection and verification of gnods.-(t) A SLImlT‘lfit')’ report of every inspection of goods in transit shall he recorded unlinc by the [wallet officer in Part A 01" FORM GS’I‘ EWB-DS within twenty Thur hours of inspection and the final teport in Part B of IPORM G-S’t' EWBuflB shall he. recorded within. three days cai’such inspection.
11.2 (‘2') Where the physical verification of goods being. transported on any conveyance has been ttmtte during transit at one place within the State 01‘ in any other State, no t'm-t-her physical verification ot‘the said conveymtee shall he carried out again in the State, unless a specific information relating to evasien 0-1“ tax is much: uvailabie suheequently.
138D. Fueility i’m- utth-mdiug int‘m'umtluu eeguetllng detention ut‘ vchiule.—Whete u vehicle has been intercepted and detained For at pelted exceeding thirty miltutee, the transporter may uplead the said -in'[’ormutit.1t-J in FORM CST EWl’i—Ud t_m the common pnttttl.".
l I. in the principal Rules, in the forms appended thereto,-
(i) after the fbrm “Form CiST '1"RAN-2", the following Forms shall be inserted, namely:- {:5 FORM GS'I‘ EWB-fll (Sate t'tti’e 133) 31~Way Bil!
PAR’E-A 4m GS'I‘IN ot-‘eeuiptem "" “ A? Place Oi" Detivet'y A3 lnvn‘tee er Chulhu't Number {1.4 Invoice 01' Chalhm Dttte A5 Vnhte oFG'omis "' ' 4M5 HSN "Cede _ A3 ReasonForTransportation # Ail 'I‘rm-tspmt Dectlment Number PAR’IILB l3. ] Vehicle Number N01125: I I. HEN Code in column A6 Shall be indicated at minim-m-‘n 1th digit lettel Fm! twtpeyets having wanna! tummvesr upto hue errant: etmeet In the [ateeedh‘tg fittet'wlut year and :11 Few ttiglt level For ttmpayers having, tutltttttl turnover uhuve five evm'e rupees in the pteeetliug Financial year.
2. ‘1"rat-1sporl Document number indicates Goods Receipt Number 101' [lailwuy Receipt Numhet or Airway Bill Number or Bili ol" 'l'.t1tlirtg Number.
3. Place of Delivery shall- indicate the PIN Code tni’pht W ol’de'liveey.
4. Reason for ’l‘r-t-mspm-tetimt shall be chosen From one '0!" the following:
Cede Description 1 Supply 13 Job Work SKD 01' CK'DA ' b - ‘ I M Line Sales Sales Retum For Own use OthersC D N D G Q ' H J G N U I Export 01' Import | | Recipient not km:we I | | | | t Exhibition- er t‘ni rs.
FORM CST EWB—UZ (See rufe J38) Cnnsnlidnted E-Wny Bill I Number of [2-Way Bills E—Way Bill Number Fl)RM G'ST EWB—OZ’, (See mic}38C) Verification 'l‘lepnrt Pttrt' A Name of the Officer Place of inspection Time of iI-ntpeetimq Vehicle Number E—Way Bill Number Invoice or Challtm 01' Bill Dnte’ Ittvotee 01' Challnn 01' Elli Number Name of person in—eher-Qe of vehicle Description of gonads Declared quantity of goods Dec] E'tt‘tld vat me 0 t' go0d 5 14 .‘n—U—IlJu-n". r-. ..
Titer!" dehcx-itatfbu bf the discrepancy FWhether grands were detei med?
If not, date and time of release of vehicle Pstrt '13 Actual quantity of goods Actual value of'the' Godds' ' Tax payable __ ' ' Integrated tux _ Central tux State or UT that Cleats ' Penalty humble , Integrated tux Ceht-ral tax- State 01' U'T'tax Cass Details of Notice Date ' Number _ Sun-m'mry (if fififllil—tgs FORM GS‘I‘ IL‘WB-tld (See rt'ttel38D) Report of detention 'Et-Wey 13th 'N fit-n-her fi-Aepmximttte Lecufleh 01' cl e-t'ent io n Period 0.1" detentiuit Name”? 0? Officer in- .uhttttgt) (if hu‘tJWI-t) Date Time
1.1-3 FORM GST [NV — 1 63:42 ettfe .1331!) _ " Generation nl'IItvoice Reference Number IRN: 1 Date: ‘ Details of Supplier GSTIN Legal Name Trade name, iF any Address Serial No. el’lnvoiee Date of hwoiee
11mm. ni‘Re-eipient (Billed m) nctntls' of Cuneitfihcé-(SI-tipped m) OSTIN er UIN. if’ available.
Name Address hStute (mum and code) Type M supply ~ B to B sumaty 3 tn (3 supply Attracts Reverse Charge Attracts TCS GSTIN efepernter Attracts TDS GSTIN o-I’Tijs Authority Export Supplies made te EEZ.
Deemed expert Sr. Degeriptten I-IS Qty. Uni Price Tera Disceun '1‘lean ' Central ht-x State or UT Integrated Case No. oFGtteds N l (per I t. it‘nny evaltte tax tux . l I " umt) :01 u Rate Amt. Rare mutt Rate Am Re A t. 10 ml Freight Insurance Packing and Forwarding Charges etc.
Total "t“ete'l Invoice Vnhte (In figure) Toml Invoice thhte [In Words) Signature Name of the Sigrtatory Designation er Status”;
16
(ii) with etTect front the 1’” July of 21-)”, for “FORM GET ENlla-‘U'l’k the following FORM shall be substituted- tu-ttl shalt be deemed to he have been substituted, Itemely:- ‘-‘7F‘OIEM GET ENIWI (L‘S‘ee- Pm‘e 53(7)] Applientiun for Enrolment uutler section 35 (2) [(mh:_jbr tm-regh'tered pentrmtgf 1'. ' Naimmf the Sim I.
..
) (1.0 Legal nettle
(h) "l‘i‘nde Name; if tiny '-
(e) PAN TEfiAttdhett-r [applicable ht emte et‘ propvtel'urahle eoneerns tmly) "3. Type uf enrolment
(i) Warehouse or '13er I (h) Gettewn
(iii) Transport eervieee (1v) Cold Storage ' 4; Constitution ul‘l‘iuelueee (Henge Seteel the Apnrupriute) i) Pretr‘tetm'e'ltip er I-IUFHL F (ii) Pul'lttershin !~ I
(iii)- Cem-pt-iny ' (iv) gum
5. Particulars of Principal l’luc'e'ul‘iiueiueSs
(ct) .Jth-ft'exs Building Me. or Flatten. ' Notu- No.
' Name et" the ' [toad n'r Street 1’ turn lees- er- Buildigfi City tjr'Tewi't er Leentity er ' "t't'tl'ukn tn- Bleak Village _ District State ' I PIN Cede Latitude I Lnngihtth:
((3) I Cgmac! h.g/brmufl'on {the etmtt’! addict” and mobile mrmber' wt}! be ueedfiy- authet'm'ecrtt’tm) Emu“ Atltlt‘eés “’I'elep'hone STD 'l I Mobile Nthnber Fm: STD (c9 Name afpreun‘.s-e.s' Own Leased Rented Consent Shared Others (stmcif'y)
6. De_tails-efetiditionnl plaice 01" business -- Add for additional plnee(s) of business, if a11y£Fill up the sm—ne i-n‘Fm-ntt-ttien es in item 5 [(u). (h), and (0)] 1’. Consent 1' UN behmfqu the hufder :J'Amflmttr H-muber' <pt‘aflh'eu" htmed rm A-(tdham' mtmber provided in the fem» give cattsem tr) "Geode tmd Sertiteex Tax Nemark“ m obtain my details from UIBAIfm' the.
purpose ef authentication. "Goods and Services Tax Network" has frqflH-med me (ha! Identity t‘qfor-marfcm 1mutd only be medfor vaHdcrh'hg Identity of the ztcrdfmm' homer atm’ wit!- be shared with.
Central Identifies Data Repemmy oniyfln' the pm'wr‘j'se ofattthenrtcutt’an.
8. List nfdoeumente uploaded ' (Identity and address proof)
9. Vm‘if‘teatien I hereby solemn 1y affirm ant] declare that the Inflammation given herein above [5 true and correct to the heel of my knowledge tmtl hellet‘and nothing has been eeneeeted tltere‘l"tent.
P Ines: S 3 gm t-lture Dale: Nttl‘ne 0f Atlthn-t‘ise'd Signatory Fur Ofl'i'ee Use:
Enrolment no Date- 1:.
(iii) with ef'thet from the l“ clay of July, 2017 for “FORM GS'I‘ RFD-Ol”, the following FORM shall be substituted and shall be deemed to-be have been subetituted, namely:- “FORM-GS‘I‘»RFDaUl [See rule 89(2)] Application for Rei’u 11d (Applicable for casual or non-resittent tuxuble person, tax deduetor, tax collector, unregtetered person and other registered taxebie person) i. GSTIN 1" 'l"empornry 1D . Legal le-te
3. Truth: Name, if _ u 18 tiny __. __.._._...._.._.__._.,H.
4. I Address—
5. Thx heriiod From <Yeeli><hu1onth> T0 4Year><hvlenth>- _(if ttlha-lleahle) _ .
6. Amnunt 0? Act 'I‘ae l'ntet'est ' 'l’ehehy Fees ”Others Total Ret‘tmd CItlil-netl (Rs‘) Central tax figratte y! 'UT est Ihteg-rut-cd tax "Cést‘i 'l‘ottti
7. Gretthde of (a) Excess beh-t'uce in Eleetree-ie Cash Ledger t'et’und eluim ___ (b) Exports of services- with payment of tee:
(select From (Imp (e) ' Ettjjerte e-F gootlleiiser-vieee— without payment of tax (accumulated thaws-t) I‘I'Cj).
(d) On account eforder _ _._ _ Sr. Type'nt’urder Order {Drtlet' Order Payment Ne. Im. time; Issuing tesi’ur-enee Authority -ne.. It‘ an):
(i) ' Asseeament
(ti) llt'ev-i-sionet _ - useasfiruen‘t __ .
(iii) Appeal . ’_F _ . ,_l
(iv) Any other I under i (atmclty) . _ .
(e) I'I‘C nceumulutetl due to inverted tax structure !
[eh-ulee (ii) el-‘t'lrst provise to section 54(3)]
(t) On eeeount of supplies merit: to SEE unit! SE21 developer (with pnytnent ol'" tux) .
(9.) Oh neenunt el’supplies hmtie to 3132 unity“ 'S-EZ. developer I‘ (without payment of tax)
(h) . Reflflent et‘deemed expert . ' I (1')" 't"_ex pttitl nu t_i euppty which is net provided, either wholly or | ph't‘titl-Hy, end For V—Vl‘tifll'l invoice hes not been issued (lttx paid on stttthrIee _i-z'ttyment) (.1) "Ftbt pn'icl me an- intt'n—Stnte supply which is subsequently held to he tnter~Stttte eupph; entl viee \tel'ezt-(elu-mge of POS) (1:) Excess payment of tux, it'any _ (I) Any Other (weigh '8. Details 0F Bank Name of Address 01" IFSC ' 'i‘ype of AeceuutNo.
account hunk breech eeeetmt
9. Whether Self-Deelm-ation filed by Applicant u-t's 5M4). Yes Ne It" upptteuhle D - [:1 1S} l Iztet'ehy declare that the goods exported am not subject l‘e ttny expert duty. 1 also declare that l have net.avniied any timwhnck cm 30063 or services .01' hath end that i have not elni-med tei-‘und ef‘ the integrated 111.): paid an supplies in respect oi"-wh'-ieh t‘ei’t‘lnti is 'eht-imed.
S igit-a iltli't:
Name - Designation X' Status DECLARATION iseetintt smmm 1 hereby declare thttt the refund of input tax credit elitimeti in the application titles mat ineiutie i'i‘C twai'ied on goods or services ttseti Fer making ‘Itil' t'ntetl tn- fully exempt supplies, Sig-ttttttue Name ...
Designation z’ Status DECLARATION {rule etmtht ' i hereby declare that the Special Economic Zone unit fthe Specifli Economic Zone developer has not availed of the input tax. enetlit oi" the tart paid by the applicant, covered under this t‘ei’tmti citlilii.
Signature Name"- Designetion 2‘_ Status
1.) 1t‘C.i.-igll.&:i‘i QN- [ rule 8911mm (Fur recipients ttl'tleemet] expert) l hereby tie'clttt'e that the refund hue heen elttimeti only tier those invoices which have been t'eptnt'ted in statement of lmmrtieuppi'ies filetl in liorm GS'I‘R—E Fer the tax period For which refund is being eluimed end the mtteunt tines not exceed the atheunt mi" input tart credit .twniieri in the valid return 't'lied i’t-tr the salt] tax peried.
Signature Nethe— Ifilettigttutien I Sttttut 2'0