3% W www.govtpressmp.nic.in 13 9ft 313? ache m 6n m ii mien 682] Sierra, 31am, W 21 W 2017—W 30, w 1939 .arfirfim; m fawn W, we W, {mum Bhopal, 2lst December 2017 No.F. A 3-91-2017-1~V (159).—In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (no. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:—
1. They shall come into Force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,——— _
(i) In FORM GSTR—l, for Table-6, the following shall be substituted, namely:— “6. Zero rated supplies and Deemed Exports GSTIl-V of Invoice details Shipping Integrated Tax Central Tax State Tax/UT Tax Cess recipient bill/ Bill of - export No. Date Value No. Date Rate Taxable Amt. Rate Taxable Amt Rate Taxable Amt l 2 3 value .
valuc value 4 5 6 7 8 9 10 l l 12 I
6A. Exports 3 M 15 16
68. Supplies made to SEZ unit or SEZ Developer 1363 1364 ”W W, W 21 few 2017
6C. Deemed exports
(ii) in FORM GST RFD-01,-
(a) in Table 7, in clause (h), for the words Supplier ofdeemed export supplies” shall be substituted;
(b) after Statement 1, the following Statement shall be inserted, namely:— “Statement 1A [rule 89(2)(l1)] e to inverted tax structure [clause (ii) of first proviso to section 54(3)] “Recipient of deemed export”, the words “Recipient of deemed export supplies] Refund Type: ITC accumulated du SI. Details of invoices of inward v Tax paid on inward supplies Details of invoices of outward supplies Tax paid on outward supplies No. ,, " received issued No. Date Taxable Integrated Central a State Tax No. Date Taxable Value Integrated Central State Tax Value Tax Tax [Union Tax Tax [Union territory territory Tax Tax l 2 3 , 4 5 6 7 8 9 10 l l 12 13
(c) after Statement 5A, the following Statement shall be inserted, namely:- “Statement 5B [rule 89(2)(g)] Refund Type: On account ofdeemed exports (Amount in Rs)
81. No. Details of invoices of outward supplies in case Tax paid refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Tenitory Tax Cess 1 2 3 4 5 6 7 8
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- _l “DECLARATION [rule 89§2flg1| (For recipient/supplier ofdeemed export) In case refund claimed by recipient D l hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB 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 also declare that the supplier has not claimed refiind with respect to the said supplies, In case refund claimed by supplier [:1 I hereby declare that the refund has been claimed only for those invoices wh refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, availed any input tax credit on such supplies.
ich have been detailed in statement SB for the tax period for which the recipient has not awn—ea W, W 21 W 2017 1364(1) Signature Name — Designation / Status W I hereby undertake 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 (0) 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 — Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export/ Supplier of deemed export” shall be substituted;
(b) afier the DECLARATION [rule 89(2)(l)], the following shall be inserted, namely:- “DECLARATION [rule 89(2)1g“ (For recipient/supplier ofdeemed export) In case refund claimed by recipient D 5I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB 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 validrretum filed for the said tax period] also declare that the supplier has not claimed refund with respect to the said supplies.
In case refimd claimed by supplier D 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 UNDERTAKING I hereby undertake 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 (0) 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 — Designation / Status”;
(c) afier Statement 1, the following Statement shall be inserted, namely:- “Statement 1A [rule 89(2)(hfi)“]m ”WW 7‘ ' A“ Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] 1364(2) meanest W, m 21 W 2017 Si. Details of invoices of inward Tax paid on inward supplies Details of invoices of outward supplies Tax paid on outward supplies No. supplies received issued No. Date Taxable Integrated Central State Tax No. Date Taxable Value Integrated Central State Tax Value Tax Tax [Union Tax Tax [Union territory territory Tax Tax 1 2 3 4 S 6 7 8 9 10 l l 12 13
(d) after Statement 5A, the following Statement shall be inserted, namely:- “Statement SB [rule 89(2)(g)] Refund Type: On account ofdeemed exports (Amount in Rs) Sl. No. Details of invoices ofoutward supplies in case ' Tax paid refund is claimed by supplier] Details of invoices of inward supplies in case refund is claimed by recipient No. Date. Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess l 2 3 4 5 6 V 7 8 By order and in the name of the Governor of Madhya Pradesh.
ARUN PARMAR, Dy. Secy.
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