313 W www.govtpressmp.nic.in 1% at 31371 rite firm 611 war %. W616] Shana, aw, W 15 W 2017—WW 24, W 1939 Wattfitm W,awum,fitm F A 3-83-2017-l—V(154) ‘ . Bhopal, the 15th November, 2017 7 In exercise of the powers conferred by section 164 of the Madhya Pradesh - . Goods and Services Tax Act, 2017 (19 of2017), the State Govermnenthereby makes the following rules flirther to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- , v ' - ' ' " ’ AMENDMENTS
1. ' In the Madhya Pradesh Goods and Services Tax Rules,_2017, -
(i) . in rule 43, after sub-rule (2), the following explanation shall be inserted, _' namely:— p , ' _ ' ’ “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, Extraordin , Part II, Section 3, Sub-section (i), Vide number GSR 1338(E) dated the 27 October, 2017.”; p ' » 1231 1232
(ii)
(iii)
(iv) o '
(v) names must, fin? 15 W 2017 in rule 54,. in sub-rule (2), for the words “supplier shall issue”, the words “Supplier may issue” shall be substituted; ' afierrule 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 ‘ 'cominon 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;”; ' ' after rule 107, the following rule shall be inserted, namely? “107A. Manual filing and processing. - Notwithstanding anything c0ntained . 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 Forrns as appended to - these rules”; after rule 109, the. following rule shall be inserted, namely:- , “109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -
(a) the Special Commissioner (Appeals) / Additional Commissioner (Appeals) where such decision or order is passed by the Joint Comrrnssroner;
(b)'the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or State Tax Officer, . within three months from the date on which the said decision or order is communicated to such person. ' ' . .
(2) An officer directed under sub-section (2) of section 107 to appeal against . any decision or Vordervpassed under this. Act or the Central Goods and , Services Tax Act or the Union Territory Goods and 'ServiCes Tax Act may
(a) the Special Commissioner (Appeals) / Additional CommrssronerV (Appeals) where such ' decision or order is passed by the Jomt » Commissioner; . . .L . .
(b) the Joint’Commissioner (Appeals) where such dec1510n or order is passed by the Deputy or Assistant Commissioner or the State Tax Qtficer, ‘ within six months from the date of communication of the said decrsron or order.”; _ (vi) ,afiervthe “FORM GST RFD-01”, the following forms shall be inserted, namely:- mm W, W15 W 2017 1 . 1232(1) “FORM?GST-RFD-01 A 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) l. GSTIN / Temporary ID ' ,
2. ’ LegalName
3._ Trade Name; if any
4. ’ Address
5. Tax-period . From<Year><Month> To <Year>.<Month> (if applicable) , ‘ '
6. ' Amount of Refund ' Act Tax Interest Penalty Fees Others Total Clainied(Rs.) ~ - . - ’ ' Central tax ,State /-UT tax Integrated tax Cess - " Total '
7. Grounds ofRefund (a) Excess balance in Electronic Cash Ledger Claim (select from (b) Exports of services— with payment of tax 7 drop down) ' '
(6) "11111151; 01' goods / services- without payment of tax (accumulated ITC) ((1) [TC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(6) On account of supplies made to SEZ unit/ SEZ developer(with payment of . tax)
(t) On account of supplies made to SEZ unit/ SEZ developer (without payment ' of tax)
(g) Recipient of deemed export DECLARATION [second proviso to section $3)! I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund'is claimed ; Signature ‘ j - Name ~— ' Designation/ Status DECLARATION [section 54l3lliill I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies. Signature I Name — Designation/ Status 1232 (2) man-€31 W, flaw 15 new 2017 DECLARATION link: 8912!!!" , :I- hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the , input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name ~— Designation / Status . SELF- DECLARATION [rule,89(2)fl)| I/We (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the reflmd 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 befurnished by applicants, who are claiming refimd under clause (a) or clause ’
(b) or clause (c) or clause (d) or clause (f) ofsub-section (8) ofsection 54.)
8. Verification . - , ‘I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. i We declare that no refund on this account has been received by me/us- earlier. Place ' ' ' ‘ Signature ofAuthorised Signatory Date (Name) ' ' Designation/ Status Annexure-l . - Statement -1 [rule 89(5)] p _ Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of Tax payable on Adjusted - Net input tax Maximum refund ‘ inverted rated such inverted total turnover credit amount to be claimed supply ofgoods rated supply 0f . ' ' [(1 X4+3)‘2] goods ' t 1 - 2 3 .' ' g 4 s Statement— 3A [nut 89(4)] Refund Type: Export without payment of tax (accumulated ITC) — calculation of refund amount . (Amount in Rs.) Turnover of zero rated Net input tax credit Adjusted total ' Refund amount supply ofgpods and services ' turnover (1 X2+3) l 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 Hm rm, thin 15 W 2017 1232 (3) ’ r . . . , (Amount in Rs.) Turnover ofzero rated ‘ ' 1 Net input tax Credit Adjusted total ‘ Refund amount supply of goodsand services turnover ' . 4 v (1.><2+3) 1 2 3 - 4 FORM-GST-RFD-Ol B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details ARN 2 GSTIN / Temporary ' ID 3 Legal Name A 4- Filing Date .. Reason of Refund 6 A Financial Year 4
7. Month .
8. . Order No.: 9 Order issuance ' Date: Payment Advice 1 0. No.:
1.1 Payment Advice ' Date: 12 ' Refund Issued To : ' Drop down: Taxpayer/ Consumer Welfare Fund
13. Issued by: V
14. Remarks: V ‘ .
16. Details ofRefund Amount (As per the manually issued Order): Description Integrated Tax Central Tax State/UT Tax Cess :2 > a > a '3 , ' a > m . o t a (u 3 83 ,_. o — l5 _. (1) # H ,...‘ fifiéfié’?s§§§§§§§§§éfi§a§§e3ggHEmmOHHEmmOHHEmmOHE—EmmOi-u a.Refund , amount claimed 1232 (4) Human mm, min: 15 W 2017 b.Refund Sanction ed on proviSio rial-basis . c.Remaini . ng . ' -Mount d.Refund amount in: . admissib 1e e. Gross ‘ amount to be paid _ f. IntereSt' (ifany) - g.Am0'unt adjusted against ' outstand ing' demand under the existing law or - . I under ‘ , the Act h.Net amount to be paid ; ' . '
17. l Attachments (Orders) mum; RFD- 06; RFD 07 (Part A) Date: ' Signature (DSC): ; Place: Name: - ‘ Designation: - 3 - Office Address: 3’
(2) This notification shall come into force on the date of their publication in the Official Gazette. By order and in the name of Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. inanimvmafiuwawamnmfinwmmmmw,WfigfinamW—zmz