ln pursuance of the provisions of'clause (3)ol'Articlc 34tl ol'llrc ('orrstrlrrtrolr .l lrrrlr;r. tlrr.
(iovernor is pleas.ed to order the publication ol'thc lirllorving l,rrglislr lr.;rrrslrrtirrr ,l tirt.
Notification No.7ailZOl7t g(120)IXXVII(ti)/2017. darccl lcr s€rbn b..r. t0 t7 t,r.g.rrt.r.rrl information. (t l,,1.)ctt Government of Utta rakhand Finance Section-8 N o 79A2u7 /9(120)/ xx v I r(s)/zo | 7 Dehradun :: Dated :: lO IFr,2lll7 Ck *ctl)-o.z Notification In exercise of the powers conf-erred by section 164 9l'tlrc llirlirl,lriyrtl (igrtls rr'tl Serr"ices TaxAct, 2017 (06 of 2017), the Governor is pleasecl to rnali,c llrc lirllowipg lrlcs t1, lurther amend the Uttarakhand Goods and Services 'l'ax llulcs. 2017. rurrrrcl,v:- The Uttarakhand Goods and Services Tax (Sixth Amcndmcnt) llulcs ,2017 Shorttitleand l. (1) These rules may be callecl thc IJttaraklrirntl (ioods iurtl commencement Services Tax (Sixth Amendment) Rules. 2017.
(2) Save as otherwise provided in thesc rulcs. thc,v slrlll conrc inlo force on such date as the State (iovcrnrncnl rna\,. by,rrotiliclliorr in the Official Gazette, appoint.
Amendment in Rule ll9 Amendment in Rule 122 I 122" Constitution of the Authority.- j 1'he Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Govemment clf india: and
(b) fbur Technical Members who are or have In Rule I l9 of the Uttarakhand Goocls and 20lV (hereafter in this notification refbrrcd rules)-
(a) in the heading "Declaration ol- stock held by a principal ancl agent", after "principal and" the words "iob-workcr rlr" shall bc inserted:
(b) after the words "the provisions of". thc words and l'igurcs '"section l4l or" shall be inserted.
3. In the "Principal Rules", fbr the existing Rule 122 set out in column-I, the rule set out in column-2 shall be substituted;
namely- Column-2 substituted Rule 2"
122. Constitution of the Authority..- The constitution of the Authority shall accordance with the provisions of rule the Central Goods and Services Tax 2017 " Scrviccs'l'ax llrrlc,s.
to as thc princip:rl be in 122 of Rules.
D I ./R!ie Amendntenr 6rr, Amendment(os {9-:01 7) iw Page 34 of6l been Commission"'ns c,l St-r. t* c,..."iiral tax t>r have held an equivalenl post undcr thc 123, Constitution of th" Stundirrg Committee and Screening Committees._ ( I ) The Council may constitute a Standinrr Cornmittee on Anti-profiteering which shail consist of such officers of the State Government and Central Government as may be nominated by it.
I existing law, Arnendment in 4.
Rule 123 In the "Principal Rulcs column- I, the rule sct I J I ;;1'1 1v111 irr bc srrhstilrrlctl:
lirr tlrc cxistirrg ltrrlt:
oul ilr colrrrnn-l slrlrll ". ltrr thc cxisting llulc out in column-2 shall narnelv- Column-l Existins Rule
5. ln the "Principal Rules column-I, the rule set namelv- (lolrurrrr-2 Hcrcby subslilrrlcrl ltrrle
123. Cbnstitution of thc Sl:rnrling ('onuniilcc and Scrccning ( iom nril lcc.- 'l'hc c<lnstitr-rti.rr .l' thc Stlrrrtlirrg ('rrrrrrriIlcc :rrrtl Scrccning ('onrrrriilcc slrlrll be irr lrccor.tlrrrrt.t.
with thc provisions ol'r.rrlc l-lt ol'tltc ('crrllrrl (ioods ancl Scrviccs I rrx ltrrles. l0l 7
(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
(a) one officer of the State Government. to be norninated by the Commissioner. and
(b) one officer of the Central Government" tc) tf_rygft"4led by the Chief Commissioner.
Amendment in Rule 124 amount of Dl' /ltule Amendmenr 6'r, Amendmen(05{9-2017) *" I14 sc:t oul ilr bc srrbstitutcd" Column-l Existins Rule
124. Appointment, salary, allowances and ofher terms and conditions of service of the Chairman and Members of the Authority:_ ( 1) The Chairman and Members of the Authorit,v shall be appointed by the Central Govemment on the recommendations of a Selection Committee to be constituted for the purpose by the Council Column-2 Hereby su-trstituted Rute
124. Appointment, salary, allowances ancl other terms and conditions of scrvicc of the Chairman and Members of the Authority.- The appointment. salary,. allowances anil otlrer terms and conditions of service ol'the Chairman and Members of the Authority shall be in accordance with the provisions ol rule tr24 of the Central Goods and Services Tax Rules.
2017.(2) The Chairman shall be paid a monthly salary of Rs. 2,25.000 (fixed) and other allowances and benefifs as are admissible to a Central Government officer holding posts uarryirtg the same pav:
Provided that where a retired officer is selected as a Chairman_. he shall be paid a monthly salary of Rs. 2,25,00A reduced by the Page 35 of6l ( 3) The Technical M.-ber sh"ll b" pad ,i nronthly salary of Rs. 2,05,400 (fixcd) and shall be entitled to draw allowances as arc I .r-dmissible to a Government of India ollrcer J holding Group 'A' posr canying the samc pay:
I Provided that where a retired olliccr is I selected as a Technical Member, he shall bc I ptiA a monthly salary of Rs. 2,05.400 reduced
(4) The Chairman shall hold office fbr a rerm of'tw'o years fiom the date on which he enters upon his office, or until he attains the age of sixly- five years, whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman. if he has attained the ase ol.
sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of two years fiom the date on which he enters upon his office. or until he attains the age of sixty-five years, whichever is earlier and shall be elisible fbr reappointment:
by the amount of pension.
Provided that person shall not as a Technical Member if he has of sixty-two Amendment in Rule 125 be selected attained the
6. [n the "Principal Rules column-I. the rule set ". fbr the existing I{ulc out in ccllumn-2 shall l2-5 scl oul in bc sr-rbstilutcd:
namelv- Column-l Existine Rule
126. Power to determine the methoOology and procedure.- "fhe Authority may determine the methodology and procedure for determination as to whether the reduction rate of tax on the supply of goods or services or the benefit of input tax Amendment in Rule 126 Dl iRule Amendmettr 6'r' Amendmen(05-09_201?)
7. In the "Principal Rules" column-l, the rule set Cnlumn-2 Hereby substituted Rule r2s. Secretary 6 -itit -Ailh;;iry.- ltrc Secretary to the Authority shall hc in accorclancc with the provisions ol' rule 125 ol'the ('crrrral Goods and Services T'ax Rules. 20 | 7 . for the existing Rule 126 set our in out in column-2 shall be substituted:
Column-2 Hefeby rglqltlg!=d Rule 126" Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules.
Column-l ,__-___,-- _ ___E4$ng Rute _125. Secretary to the Authorify.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
,v' Page 36 of6l t' I I I credit has been passed on by the registered way ol'I person to the recipienr by j ctrmmensurate reduction in prices.
namel fhe Authority shall cease to exist after the expiry of two years f,rom the date on which the Clhairman enters upon his office unless the Council recommends otherwise.
Explanation"- For the purposes of this Chapter.
(a) "Authority" means the National profiteering Authority constituted under 122:
(b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) oI rule 123 of these rules:
(c) "interested party" includesa. suppliers o1'goods or services under the proceedings; and b. recipients of goods or services under the proceedings;
(d) "'Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
L______ . lirr lhc cxisliltg l(rrlc li7 sct orrl trl oul ilr L:olrttlln-r slrlrll bc srrhslilrrtt.rl:
('olunrn-2 Hercby srrbslitrrlcrl
137. Tcnurc of Authorilv.- 'l'hc tcnurc ol'tltc Arrllrol'ilr slrlrll lrt,irr accttrdance with tlrc provisiorrs ol'r.ult' Il7 ol thc ('entral (ioocls uncl Scrl,iccs lrrr l(ulcs. -)o | 7 Amendment in Rule 137
8. In the "Principal Rulcs" column-1. the rulc sct r-- i I j ll T Column-l Existing Bg of Authority.37. Tenure Antirule Itulc 138 set out in be su[rstitutcd:
Amendment in Rule 138
9. ln the column namel "Principal Rules", fbr the existing Rule Column-1 -*'--- ---t I Existine Rule
138. E-wav rule.- I till such time as an E-way bill system is developed and approved by the Council, the Governmenl may' by notification. specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.
f,JJ,'Rule Arnendmenl 6'r, AmeDdment(0t-09-2017) \.
l/ ^r$r' Page 37 of6l I Column-2 I f_r:__ Hereby sqlqqtuted Rule I I 38. Information to be furnished prior to .o--"nccrncnl .1.
I I and generation of e-way bill.- ( l)Every registered person who causes exceeding fifty thousand rupees-
(i) in relation to a supply; or nroventcnl ol' goorls cortsiglrttrcrrl rirlrrc
(ii) fbr reasons other than supply: or
(iii) due to inward supply from an unregistered person.
shall, before commencement of such movernent. lurnish inlilnr:rtiorr rclirline t() llrc srrirl goods in Part A of FORM GST EWB-01. electronically. on thc corrrrrrorr portirl.
(?) Where the goods are transported by the registered pcrs()r'r as a consrgn()r .,r.tlrc recipient of supply as the consignee, whether in his own convc-yancc or rr lrircrl .nc.r.b-\ railways or by air or by vessel, the said person or the recipient rnay gurc)r-irtc thc c-rvir-r 6ill in FORM GST EWB-O1 electronically on the cornrnon portirl irlicr lirrrrislrirrs information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rulc (2) and thc goods urc lriyrtlctl ovcr.
to a transporter fbr transportation by road, the registere<J pcrson slrall lirrnisS l5c infbrmation relating to the transporter in Part B of FORM GST liwB-01 orr thc colnnroli portal and the e-way bill shall be generated by the transportcr on thc saicl portal orr tlrc basis of the information furnished by the registered person in Part A rl' l.'OltM (;s'l' EWB-OI:
Provided that the registered person or. as the case may bc. lhc transportcr nra-y. rrl his option, generate and carry the e-way bill even if the valuc ol'thc consisnrncnt is lcss than fifty thousand rupees:
Provided firrther that where the rlovement is causecl by an unregistercci pcrson either in his own conveyance or a hired one or through a transporter. hc rlr thc transporlcr may, at their option, generate the e-way bilt in FORM GST EWB-01 on thc c.rnrn.'
portal in the manner specified in this rule:
Provided also that where the goods are transported fbr a distance of'less than tcn kilometres within the State or Union territory from the place of business 61the consignur to the place of business of the transporter for further transportation" ther supplier or the transporter may not furnish the details of conveyance in Part B ot'FoRM GST EwB-01.
Explanation l"- For the purposes of this sub-rule. where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be saicl to be caused by such recipient if the recipicnt is known at the tinre ot- c()rnrn(:ncc:rnent of' the movement of goods.
Explanation 2.-The information in Part A of FORM GST EwB-0r shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transpclrted by railways or try air or by vessel.
(4) Upon generation of the e-way (EBN) shall be made available to DT /Rule Amcndncnr 6'r, Ainendmenl(05-0q2017) , /" -rV movcnrenl ol' goods ol bill on the common portal, the supplier. the recipient a unique and the e-wa1'bill transporter number on the Page 38 of6l common portal.
(5) Any transporter transferring goods fiom onc convcyitpcc 16 iyrgllrcr.irr llrc t..rr.sc 'ltransit shall, befbre such transfbr and further movcrncrrt ol'goods. trptlirte tlrc rlet;rils ol conveyance in the e-way bill on the common portal in F()RM (;S'[ ltWl]-01.
Provided that where the goods are transportcd lilr a dislancc ol'lcss llxrrr lcrr l,ilonrr.tr.r.s within the State <lr Union territory fiorn the place ol'busincss ol'thc lrirrrsl'r6r.lcr. lirrirllr l.
the place of business of the consignee, the details ol-convcyancr: ruav nol 5c rrptlrtcrl irr llrr.
e-way bill"
(6) After e-way bill has been generated in accordance with thc pror,,isiorrs ol'srrb-rrrlc ( | ).
where multiple consignments are intended to be transprlrtcd in onc: convc-\'rncr.. tlrc transporter may indicate the serial number of e-way bills gcncratccl irr rcspcc:t ol circlr spclr consignment electronically cln the common portal and a consoliclate:d c:-wuy bill irr l'( )l{M i GST EWB-02maybe generated by hirn on the said common portal prior to thc rrr.,vcrrr.,rt I ofgoods.
(7) Where the consignor or the consignee has not gencratcd FORM CST llwtt-(f l irr accordance with the provisions of sub-rule (l) and the valuc gl'ggeds cirrric4 ir llrc conveyance is more than fifty thousand rupees, the transportcr shall gcncrutc lr()ltM GSTEWB-0l on the basis of invoice or bill of supply or dclivcry challan. us thc clsc nriry be' and may also generate a consolidated e-way bill in FORM GSl' EWlt-O2 orr tlrt:
common portal prior to the movement of soods.
(8) The information furnishecl in part A of FORM GST EwB-01 to the registered supplier cln the common portal who may utilizcr details in FORM GSTR-I:
f'rovided that when the infbrmation has been furnished by an unrcgistcrecl sr.rp;rlicr irr FORM GST EWB-01, he shall be informed electronically. if thc mobile nunrhcr or tlrc cmail is available.
(9) Where an e-way bill has been generated under this rule, but goo<Js arc cithcr n11,t transported or are not transported as per the details furnished in the e-way hill. the e-w1,v bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Cornmissioner, within 24 hours of generation of'thc cway'bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule l3gB.
(10) An e-wa)i bill or a consolidated e-way bill generated uncler this rule shall be valicl fbr the period as mentioned in column (3) of the Table bel6w fiom the relevanr date. fbr the distance the goods have to be transported, as mentioned in column (2) of the saic1 l-ahle:
T0ble shall bc rrratls availirhlc thc sarnc lirr lirrnishiltg \.dL,/' Sr. n(,. Distance Validifv period
(l) (2) (3) 1 t" tjpto 100 km One day O"e "ddit'ro""lAa" ) For every 100 km or part thereof thereafter Dl /'Rule Antendment 6rr' Page J9 of6l
Provided that the Commissioner may. by notilicatiorr. e:xlcrrrl tlrc vrrlrrlrl\ way bill for certain categories of goods as may bc spcciliccl tlrcrcirr:
Provided further that where, under circurnstanccs ol'rur cxer.pliorurl goods cannot be transported within the valiclity pcriod ol'tlrc c-wir\, bill. rlrc may generate another e-way bill after updating thc dctails irr l):rr.t lt pr.'tiotl ol t' turlrrre. llrr' It'rrrrsporl t'r ol lf()ltM GSTEWB.OI.
Explanation.-For the purposes of this rule. the ..rclcvanr which the e-way bill has been generated and the period .l' the time at which the e-way bill has been generated and twenty-four hours.
(l l) The details of e-way bill generated undcr sub-rulc (l) shall l"rc prirrlc rrvirilir5lc l, l6c recipient, if registered, on the common portal. who shall cornrnunicirtc lris rrccc;rtrrrrce errejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to in sub-rule (l l) does not cerrrprurricirlc 5is ircccptirrcc or rejection within seventy two hours of the details being rnadc av1il16lc te Sirrprr llrc common portal, it shall be deemed that he has accepted the said dctails.
(13) The e-way bill generated underrule 138 o1'the Central Goocls ancl Scrviccs'lax llrrlcs or Goods and Services Tax Rules of any other State shall be valid in thc Stirtc .
(14) Notwithstanding anything contained in this rule. no c-wa),bill is rcqrrircd to bc gs11s13{scl-
(a) where the goods being transported are specifled in Annexurc;
(b) where the goods are being transportecl by a non-mcltorised convc-yalcc;
(c) where the goods are being transponed fiorn the port. airport, aircargo conrplcx iurcl land customs station to an inland <;ontainer depot or a container licight station lirr clearance by Customs; and
(d) in respect of movement of such goods and within such areas in values exceeding such amount as the Cornmissioner of' State tax.
consultation with the chief commissioner of central tax.
Explanation. - The facility of generation and cancellation of e-way bill rrray also be rnadc available throueh SMS.
DJ /Rule Amendmenl 6'r, Amendmen(05-09-2017) \, JW' dalc" sltirll nrcrrrr llrc tllrle orr validitv slrirll bc corurlctl li'orrr caclt diry sltirll bc corlrlctl trs a Statc: and tnay notill,' lirr irr ANNEXURE [(See rule 138 (14)l S.
No.
Chapter or Heading or Sub-heading or Tariff item Description of Goods
(1) (2') (3) l. 0l 0l Live asses, mules and hinnies
2. 0l 02 Live bovine animals 1 J. 0l 03 L ve swne
4. at04 Live sheep and goats Page,l0 of 6l 0r05 0t 06 b2o17.
e 02a3 0204 0205
12. 0206 alal i 0207 I-iver poultry. that is to say. lirwls ol' ducks. geese. turkeys and guincl lirwls.
Other live animal such as Marnrnals. ltirtls. lnst.cls Meat of'bovine animals. licsh arrcl chillctl Meat o1'bovine aninrilJi rzcrr l.rhc. rhirr rr.zt.rr ;rrrtl l)ul ul) lt unll illr(l l)il1 uP lll containerl Meat o1'swine. fie.sT.-trilii'd .rr li rzcrr llr;rrr lirrzerr unit containerJ Meat of'sheep or goats. Iicslr.
put up in unit containerJ or lirrzctr lollrcr lllrrr lirrzctr lrrrl Meat of horses. asses. mules or lrinnies. licslr. chillcrl .r. lirzelr Ittlltt'r i than frozen and put up in unit containerl .ilx'('t('s ( irtllrrs r1ot111.,,11, 1,.., . irss('s, tttttles l)rrt ul) irr rrrril i Edible offal of bovine animals. swinc. shcc1.r. g.irrs. lrrr.scs I I or hinnies. fresh. chilled or liozcn lorhcr rrurrr lirrzcrr:rrrrl 4 0210 in LJ, 0307 0308 Pig fat" free of lean extracted, salted, in containersl Meat and edible flours and meals meat. and brine. dried poultry lat.
or smokgcl nol rcrrtlcrccl or Iothcr tharr ptrt containerl M."La",l edibl;fr"krflh;F;iiit o t' hcact i r rg o t o5. t i.cst r. c t r i lt,tt,r frozen Iother than fiozen and put up in r_rnit contirincrl Other meat and edible meat oflirl. licsh. chillctl or liozcrr lotlrcr tlrrrrr fiozen and put up in unit containcrl Pig fat, free of lean meat, and puultry extracted, fresh, chilled or liozen lothcr containerl lirt. rrot relrtlcrcd or' thart liozclr arrd prrt olhcrw isc rr1-l irr rrril rltltcrw isc rrp irr rrnil meat offal. salted.
of meat or meat in brinc. dricd or oflal. othcr thiln stttokctli cclihlc pul rrp in rrrrrl contalners Fish seeds, frozen state
2.5%J prawn / shrimp seeds whether or no1 processccl. curccl .r irr [other than goods falling under ('haptcr ] and attraclirrs Live fish.
ffi42 Fish, fresh or chilled" excluding fish fillets and other lish mcal heading 0304 0304 Fish fillets and other fish meat (whether ;t n.xmi;G,Ji fi...lt chilled" cmstaceans. whether in shell or not, rive. fresti or;lnil"d; ;dr".;*- J in shell. cooked by steaming or by boiling in warer live. lresh or ctrilled. I , -; ,.
---------------- --- --_-. l I Mouuscs, whether in shell or not. live, fresh, chilled; aquatic j l"l invertebrates other than crustaceans and molluscs. live. fresh or chilled.
Aquatic invertebrates other than crustaceans and mollusct. tire. f.erh rii chilled.
Fresh milk and pasteurised milk. including separited -itk. .itk ""dcream' not concentggq !9I rgltaining added sugar or other sweetening DT /Rrile Amendment 6ri Anendment(05-0s-2017i \ '^^_.
Page 4l of6l l-i-- I f __ ii26" I Lt" matter. excluding tJltra lligh'lcrtrpcraturc (t Illl ) rrrrll* Curd; Lassi: Butter nrilk Chena or paneer, ttther tltatt pLrt up irr trrit r.'orrlrrrrrcls iur(l l)(.rli1t,il registered brand name.
Birds'eggs, in shell. fiesh. prcscrvccl or cookctl Natural honey, other than put up irr urrir crrrrrrirrer rurtl lrt.rrrrr[, rr registered brand namc Human hair. unworked. whetlrcr rlr ntlt wirslrctl or scorrrctl rr,rrslr. ol human hair All goclds i.e. Bones and horn-corcs. urrworkcrl., rlclirltr.tl. sirnplr prepared (but not cut to shape). treated with acicl or gclirlirrisetl. ;ror.rtlcr and waste of these products All goods i.e" Hoof meal; horn mcal: hoovcs. cllws. rr:rils rnrtl bc;rks:
antlers; etc" Semen including frozen semen Live trees and other plants; bulbs. roots antl lhc likc: crrt llowers rrrrtl ornamental lbliase Potatoes. fresh or chilled.
Tomatoes. lresh or chilled.
onions, shallots, garlic, leeks and ottrci iiriu.cous vcperirblcs. licslr 6r chilled.
Cabbages, cauliflowers, kohlrabi, kale and sirnilnr ccliblc hnrssicls" fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichoriurn spp.). licsh or chillctl.
Carrots, turnips, salad beetroot, salsify. celcriac. radishcs urrcl sirlilrrr' edible roots. fresh or chilled.
Cucumbers and gherkins. lresh or chilled.
Leguminous vegetables. shelled or unshelled. trcsh or clrillcd.
Other vegetables, fresh or chilled.
Dried vegetables, whole, cut. sliced, broken ,r in ;ir*j;'r. hr_ir not fuither prepared.
Dried leguminous vegetables, shelled,whether or nui rLin"Jj ,ii.pt'i.
Manioc, arrowroot, salep, Jerusalem articholies, s*ed-putrkr." ilj similar roots and tubers with high starch or inulin content. fiesh or chilled; sago pith" Coconuts, fresh or dried, whether or not shelled or peeled Brazll nuts, fresh, whether or not shelled or peeled Other nuts, Othcr nuts. fresh such as Alnrr.lrrds- llirzelnrrls or filhefls (Coryius spp.), walnuts, Chestnuts (Castanea spp.)
t--" It---- I al i- ---:
i 34.
aaJt.
iT:
19" 4o L)l /Ruie Arnendnreu 6rr, Amendment(05-09-20 | ?)
\, ^)_/ "yy. ), vv4ururr, urrvJUllLILJ \\_d.Jt4rr(J4 spp..r, r l5taulttLrs.
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh. whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs. pineapples, avocados, guavas, mangoes and mangosteens.
fresh.
Page 42 of 6l Pistachi
52.
:;
)J.
'T-.)).
0805 0806
58. 0814 Citrus fruit. such as Orarrgcs. Marrdrrr.irrs satsumas); clementines, wilkirrgs ancl sirnilrrrincluding pomelos, Lemorrs (('itrus lirrrorr. (' (Citrus aurantifolia, Citrus latilolia). licsh.
Grapes. fiesh Mel ons ( incl uding-w.tterm; iiin.s y incl pir pa ws ( l)i r pa.v ; r s ). t r r..s l r Apples, pears and quinces. licsh.
Apricots, cherries, peachos (irrclutJing rrccl:rrilrcs). plrlns;rrrtl slpt.s fresh.
Other fruit such as strawberrics. raspbcrrics. blrrckbcrncs. rrrrrlhe'n.itrs and loganberries, black. white or rccl curr:.rrrls lul(l gorscbe r.r.ics.
cranberries, bilberries and other liuits ol' thc gcrrtrs r,,lrccirrrrnn. hirvi fruit, Durians, Persimmons. Pomcgranates. 'l'lrrnarind.
S:rgrollr (clricp).
Custard-apple (ata), Bore. Lichi, liesh.
Peel of citrusfruit or melons (including watcrnrckrrs). ri'csrr.
All goods <lf seed quality Coffee beans. not roasted Unprocessed green leaves o1'tea Seeds of anise, badian. f-ennel. coriandcr. cunrin ()r (:rlnt\\;r\ : jrrnillr.r berries [of seed quality] Fresh ginger, other than in processed 1<lrm 0910 30 l0 Fresh turmeric, other than in processed {itrm I 001 Wheat and meslin [other than those put Lrp in unit corrtainer arrcl bcurirrg a registered brand name] R)'e @ ""ir *"t"i";ii,iJ b"a.ing u rcgisrcr.ctl brand name] I 003 100s Maize (com) [other than registered brand name] l 006 Rice [other than those put brand name] 1007 c il rtrs lrr'lr r it ls. ( ir rpt. l r rrrl .
ilrrrs lirrrorrurrr) rrntl lirrrt.s
59.
I oo" t----- i 61.
a6T. 0909 1002 69" DT,/Ruje Amendftent 6tr, Amendmen(05-09-2017) tr, \ AI-,
64.
70" 0910 ll l0 Grain sorghum [other than those put up in unit container and beaiin[i registered brand name] 1008 lBuckwheut,m ,Balrr, I Ragi] [other than those put up in unit container and bearing a registerecl 73' I 1101 lwheat or meslin flour [other than those put-up in r"it "o.rtai*r-a..fi bearing a registered brand name].
Cereal flours other than of wheat or meslin" flour, etc.] [other than those put up in unit registered brand namel fmaize (corn) flour, Rye container and bearins a Page 43 of6l a -), T t 8 8 s l 105 1202 1204 1210 1211 r2t4 1701 or 1702 Cereal groats. meal and pcllcts lothcr thrrlr tlrose frrrr and bearing a registered brand nanrcl Cereal grains hulled Flour' of potatoes lothcr than thosc put up irr rrrril c()nllun(.r'rrrrtl lrt.;rr.rrr1-, a registered brand namel Flour, of the dried leguminous vegctablcs ol'he:irtlirrp, oTli 1;rrrlsr..s) [other than guar meal ll06 l0 l0 and guur gunr rclirrctl slrlrt ll0(r l0 90], of sago or of roots or tubers ol'hcading 0714 or ol'llrr' protlrrt'ts .'l Chapter 8 i.e. of tamarind. o1'singoda. nrango llour" crt', lorlrer rlr;yr tgryjut up in unit container and bearing a rcgisrcrcd r.rnr.tl rrrrrre I All goods of seed quality Soya beans. whether or not broken. of seed quality Ground-nuts. not roasted or otherwise cook;i. *li"ti.,,-.r,,, ttol slrcllctl or broken, of seed quality.
Linseed, whether or not broken. o1-seed quality.
Rape or colza seeds. whether or not brokcr. .l'scercl c;Lrarity.
Sunflower seeds, whether or nof Unrt "'n.iil sceil qualiry Other oil seeds and oleaginclus fiuits (i.c. I)alrn rruts arrcl kcrrrcls. coltorr seeds, Castor oil seeds, Sesamum seetls. Mustard sccrls. Srrl'lirwcr (carthamustinctorius) seeds. Melon seeds. lroppy scercls. A.;anrs. Mrrrrg.
kernel, Niger seed, Kokam) whether or not br.kcn. rl'sectl qtrirlir.y.
Seeds, fruit and spores, of a kind ur"O t,rir.i*ins.
Hop cones, fresh.l8 iT I Plants and parts of plants (including primarily in perfumery, in pharmacy similar purpose. tiesh or chilled.
Locust beans, seaweeds and other fresh or chilled.
Cereal straw and husks, unprepared.
pressed or in the form of pellets seeds and tiuits). ol' or fbr inscrctic:idal" and sugar whether or not choppcd. grounrl.in0 i['i I -et.
-9a t904 nse. common as Mun. tlattened or bealcn rice.
commonly known as chira, parched rice, commonly known as khoi.
parched paddy ur ricc coatcd with sugar ol gul, uuurrnorrly known as Murki
96. I 905 Pappad 97^ r 905 Bread (branded or otherwise), except pizzabread
98. 2201 water [other than aerated, mineral, purified, distiiied. rnedicinai, i;6, battery, de-mineralized and water sold in sealed container] DT /Rule Amendment 6rr' Amendmenr(05-09- )-' Page,l4 of 6l 2302, 2304, 2305, 2306.
2308.2309 2501 2835
107. 3304 Kajal [other than kajal pencil sticksl. Kumkurn. l]indi. Sirrdrn.. r\lrrr Municipal waste, sewage slurdge, clinicai wastc Plastic banqles Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or Itut clrarcoirl). whe tlrcr or rrol agglomerated Judicial, Non-judicial stamp papers. cirurr tcc stunrps whcn s.kl h_r'llre Government Treasuries or Vendors authoriscd by thc (irvcrrrrnent Postal items, like envelope, Post card etc.. sold by (iovcrrrrrrorr 48 / 1907 Rupee notes when sold to the Reserve Bank ol'lndia Cheques, lose or in book lbrm Printed books, includins Braille books Newspapers, journals and periodicals, whethcr ur not illustratctl or containing advertising material 4903 Children's picture, drawing or colouring books Maps and hydrographic or similar charls o1-all kintjs. i*tr.t'iiu atiiscs.
wall maps. topographical plans and globes, printed Silkworm laying, cocoon t22. Raw silk I r23. Silk waste F'*-- | 124. Wool, not carded or combed Fine or coarse animal hair, not carded or combe<J Waste of wool or of fine or coarse animal hair
02.
in aq" ().'
06" r I I I t- I 2201 Non-alcoholic foddy. Nccra inclrrtling tlrrtc lrtrtl p:rlnr rtt't'r';r ttttil t'rlrtllrin('l ;ltrtl lrt.;s;1111' ;1 2202 90 90 I'ender coconut waler othcr thalt ltut up lr registered hrand nantc Aquatic fbed including shrinrp l'cccl arrd pr.llwn lr-.ctl. porrllr'\ lt't.tl rrrrtl cattle f'eed. including grelss. lray iutcl slnrw. srrpplcrrrt,nt rrrrrllrrr:;1, ol pulses. concentrates arrdadditivcs. whcat brirrr lrrrtl tlc-oilctl t'rrl.r.
Salt. all types Dicalcium phosphate (DCI') ol'aninral lcctl grrrde corrlirrrrrirrp te lS specilication No.5470 : 2002 Human Blood and its components 3006 All types of contraceptives All goods and organic manure [ttthcr thin pur up rrr rrrrrt r'or)lrrrlc;s:r1tl bearing a registered brand namel l 08" l Gandhi Topi Khadi yarn Jute fibres, raw or processed but not spun Coconut, coir fibre lndian National Flag Human hair, dressed. thinned, bleached or otherwis" *orGd ---l l 30.
132.
l 33.
Dl,/Rule,\mendmenr o,r, Amodmerr(0!09_20U) 4802 I 4907 4817 I 4907 6912 00 40 Earthen pot and clay lamps Page 45 of6l I 35. 8201
137.
Glass bangles (exccpt th.sc rr*rdc li.'r preci.rrs rrrc.r;rrs) Agricultural implements tttitnually opcrllcd or rrnrrrurl tlrirt.rr rr. llrrrrrl tools. such as spades. shovcls. tttatttlcks. prcks. lror.s. lirrks 11(l lrrl\(.s.
axes, bill hooks and sintilar ltc:wing lools: seclrlcrrrs;rrrtl plurrr.rs ol ;rrr\ kind; scyhes, sickles. hay knivcs. lrcclgc slrerr.r;. lirrlrt.r \\t.rl1,t.s;11111 other tools of a kind uscd in agriculturc. horlit.rrltrl-('()r l()r.('srr.\ Amber charkha Handloom [weaving machirrcry I Spacecraft (including satellitcs) arrd suborbitirl rrrrtl spirt.ct'r'rrli lrrtrrrr'lr vehicles Parts of goods o1-heading 8801 Hearins aids Indigenous handmade musical instruments Muddhas made of sarkanda and phixrlbaiiari.jlurcl,,r, Slate pencils and chalk sticks Slates Passenger baggage Any chapter Puja samagri namely,-
(i) Rudraksha. rudraksha mala. tulsikarrtlri rrrirlir. 1'rarrchg:rvvir (mixture of cowdung, desi ghcc. milk and curd ):
(ii) Sacred thread (commonly known as yagrrop;rvir);
i r38.
I
146.
8802 60 00 961 0 00 00 I I I i
(iii) Wooden khadau:
(iv) Panchamrit.
(v) Vibhuti sold by religious institutions.
(vi) Unbranded honey [proposed C]ST' Nill
(vii) Wick for diya.
lviii) Roli
(ix) Kalava (Raksha sutra )
(x) Chandantika 117 Liquefied petroleum gas fbr supply to householcl aird non donrcstic exempted category (NDEC) customers Kerosene oit sot,l unaer pnS1,+8
149. Postal baggage transported by Department of posts l 50. Natural or cultured pearls and precious or semi-precioui rt,rn"r;
precious metals and metals clad with precious metal (clhapter 7r) r5l Jewellery, goldsmiths' and silversmiths' wares and other irtiCt"s (Chapter 71)
152.
153. ------] Cnrrency Used personal and household effects I 54. Coral, unworked (0508) and worked coral (9601) A,/ D'l r'Rule Amendnrent 6,r, Amendmenl(05-09-201?)
Page 46 of6l i nsertion of Rules
10. After thc cxisting Ilulc l3tt ol'tltc "l'r'irrcrpirl l(rr[.". tlrt. lollorr rr11, Rules shall bc substitutcd; nalrrcl,vl38A.Documents and devices kl bc c:rrrierr rr.y :r gle r-s'rr-incharge of a conveyance.-
(l) The person in chargc ol'a colrvcviurcc slurll cirrr.r
(a) thc invoice or bill ol'supply or rlclir,.'r..\, t.lr;rllrrrr. rr:r tlrr. t.irst, may bc; and
(b) a copy of the e-way bill or tlrc c-,uvrr-r bill rrrrrrrlrr.r. r.illrt,r.
physically or mappcd to a Radio l;rcrlrrcrrc_r,' lrlcrrtilit'rrtrorr l)r,r ice embedded on tothe convc:yancc in s,clr r'l''cr lrs r)tir\ lr. rrrtillt,rl by the ('ornmissioncr.
(:21 A registered person may obtairr an lrrvoicc ltel'err'rrr.t, Nrrrrrlrt'r.
frclm the common portal by uploading. ()n tlrt's;rirl porl:rl. ;r lirx ilrroir.t.
issued by him in FORM GST INV-l lrrrl protlrrc:c tlrc si11c li)r, verification by the proper ollicer in licu ol'tlrc trrx irrr,,oit'c rrrrtl srrclr number shall be valid lbr a pcriod ol- thirtv d:ry,s lirrrrr tlrc tl;rte pl uploading.
(3) Where the registered person uploads llrc irrvoicc rrrrclcr sLrb-r.ule (.2).the information in Part A ol'FORM (;s'l'ltwl]-01 slurll be :rutopopulated by the common portal on thc basis ol'tlrc inlirnrxrtion furnished in FORM GST tNV-l.
(4) The Commissioner may. hy notillc:atiorr. rcquir.c ir clirss ol' transporters to obtain a unique Radio Iircquclrcy ldcrrtilicatiorr l)evrc:c and get the said device embedded on to thc convevilncc r.rncl rrrup tlre cwa;' bill to the Radio Frequency ldentillcation l)cviccprior to t[e movement of'goods.
(5) Notwithstanding anything contained clausc (b) .t' suh-rulc ( l).
where circumstances so warrant. the ('onrnrissioncr nray.hv notification, require the person-in-charge ol'thc colrvcvalrcc l() crrrrv the following documents instead of the e-way bill-
(a) tax invoice or bill of'supply or bill ol'enrry: or
(b) a delivery challan, where the goods are transportcd lirr reasols other than by way of supply.
1388. Verification of documents and conveyances.-
(1) The commissioner or an officer empowered b,v' him in this behalf may authorise the proper officer to intercept any conveyance to veriSr the e-way bill or the e-way bill number in physical form fbr all inter-state and intra-State movement of soods"
(2) The commissioner shall get Radio Frequency ldentification Devicereaders installed at places where the verification of Page 47 of6l \ /.\\-- D'f /'Rul€ Amendment (,lr' nr(o5-0o-10 | 7l movement ol-gotlds is rcqttirctl lo bc ciu'r'it'tl orrl rurtl r,t.r'ilit.;rlierr of movement o1' vchiclcs shall bc dorre tlrrrrrr,tlr srrt.lr tlcr it.t, readers where the c-way bill lras hccn rrrirppcrl rrrllr tlrr.s;ritl device.
(3) The physioal verilicatiort ol'corrvc-yiurcL's slr:rll lre r.rrrricrl orrl by the proper oflcer as autlroriscd hy llrc ('orrrrrrissiorrcr ()r irrl officer empowered by him in this bchirll'.
Provided that on rcccipt ol' spcciric irr rrrrnirrirrr ()rl evasion of tax. physical verilication ol'ir spccilic con\c_\r1rcc c;11 also be carried out by any olliccr alicr obtuinirrg ncccssrr.\ approval of the cornmissioncr or an olliccr lrrllrorisctr rr1 r11111 1,t this behalf.
f38C. Inspection and verification of goods.-
(1) A summary report ol'evcry inspcctiorr ol' eoorls irr triursil shall be recorded online by the propcr r|liccr irr l):rrl A ol' FORM GST EwB-03 within twcrrty lirur' lr.rrrs .l' inspectionand the final report in Part I] o| FORM (;s'l' l,lwll- 03 shall be recorded within threc days ol'suc:lr irrspccri.rr.
(2) Where the physical veriflcation ol'goods bcing trunsportccl orr any conveyance has been done during transit trt orrc placc withirr theState or in any other State, no furthcr physical vcriljcatiorr ol' the said conveyance shall be carried clut again in thcstatc. unlcss a specific information relating to evasion ol'tax is rnacls availirblc subsequently.
138D. Facilify for uploading information regarding detention of vehicle.- where a vehicle has been intercepted and detained lbr a period exceeding thirty minutes, the transporter rnay upload thc said information in FORM GST EWB-04 on the common porral.
FORM GST (See Rule E-W EWB-Or r 38) Biu PAR -A A.l GS'IIN o1'Recipient A.2 Place of Delivery A.3 lnvoice or Challan Number A.4 Invoice or Challan Date A.-{ Value of Goods A.6 HSN Code DT .i Rule Amendrnent 6'r' Arnendment(05-i)g-20 ! 7) t\ ^i\/ Page 48 of6l tsgg${q T.4tUportarion fransport l)ocument N umbsr I I Notes:
l. HSN Code in having annual digit level lor financial year.
PARl'-B Vehicle Number column A.6 shall her indicatcd al rrrittinruln lw() tligit lt.r,el lirr trrrl)ir\('r.:i turnover upto five crore rupees in the precr:dirrg lirurrrt'irrl y(,itr ilr(l lrl lotl taxpayers having annual turn()vcr ahovc llvc crol't'r'ul)(.('s rr llrr.p;t.t.r,tlirrg 2' Transport Document number indicates Goods Receipt Nurnbcr or ltrrilrvrn, l{cccilrl Nurrrhcr or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the plN code of-placc ol'dolivcry.
4' Reason for'Iransportation shall be chosen lronr one ol'the lirllowirru:
Code Description Supply Export or Import Job Work SKD or CKD Recipient not known Line Sales Sales Return Exhibition or fairs For own use Others FORM GST EWB-02 (See Rule 138) l0 1l t2 13 t4 15 16 t7 l8 0 Consolidated E-W E-Wav Bill Number DJ',Rule Arnendrnemi 6'r, AmendnlenlriJ5-09_2017) Page 49 of6l I Part A t._._____ i Name of the Officer i __ .__ iPlry::Iryerql Integrated tax Central tax Intesrated tax State or UT tax Details of Notice FORM (;ST FlWt]-03 (Scc Rula I 38(') Verilication Rcport j t iame of person i"-.trurg. of uehicl" Whether goods were detained?
i Actual value of the Goods j Tax payable State or UT tax Cess Penalty pa,""able Number Summary o1'findings Dl,'Rule Amendment 6r', Amendmenr(05-09-2017) \ .z' '^X/ ease of vehicleI 0 -- -- l I __l I I Page 50 of6l t-oRM GS-t'EWB-0.1 (,\ac Rula lllll)) Dl- /Ruie Amendment 6'r, Ameldment{05-0q,201?i \,, t+i\./ E-Way Bill Number Approximate Location of detention Period of detention of detention 1if known) Page 5l of6l L:l-tt"'l.ltl.tttrnvOtce i Date of Invoice csttN 0. UrNjf available State (name and code) Type of supply - B to B supply B to C supply Attracts Reverse Charce Attracts TCS Attracts TDS Supplies made to SEZ FORM (;S't'tNV _ | (Saa rulc l-1,\/) Generation of Invoicc llcf'crcnct' Nulrrbcr.
I ll,rtc: j !"gqglx::'pg(Billed to) D.9ti!ls ol' ('onsigrrt't' ( Shippcrl Io) GSTIN o1'operator GSTIN of TDS Authority 'l'rade name. if anv Deemed export Price I Iotal j Discounr I l-arahl (pcr j ralue l.il'any I eraluc Ccntral tax Packing and Foruarding Charges etc.
Signature Name of the Signatory Designation or Status" ^ DT /Ruls dpsncln6nt 6rr, Amendmen(05-09-?017) \ .,'\ ,,/ /{{\,/ Page 52 of61 Amendment in F'ORM GST ENR-OI ll. From thc l'' .luly ol' 2017. lirr ..1;()ltM (;Sl fbllowing liurnr shall hc subsrrrrrrctl rrrtl slr;rll lrr.
have becn substitutcd. nalncly:- Form (;S'[ tiNR-01 lScc Rulc stt( I ) I Application for Enrolment undcr section 35 (2) f rtr un - ra !: i.s I c re d I rc r.,s t t tt,s. f I Nl(-01". tlrt.
tlt'r'tttcrl lo lrt'
(a) Legal name
(b) Trade Name, if any I I \u/ ^duilddr ldpPilc I I proprietorship conr I 3. I Type of enrolment
(i) Warehouse or Depot (ii)Godown ( iii) Transport services (iv) Cold Storage Constitution of Business (please Select the Appropriate)
(i) Proprietorship or HUF (ii) Partnership
(iv)Others Name of the State
(d) Aadhaar (appticable in case of proprietorship concerns only)
(iii) Company
5. j Particulars of principal place of Business I -___i---_--
(o) | Address Building No. or Flat No. Floor No.
I Name of the i Premises or Buildinp I City or Town or Locality or I villaee Road or Street Taluka or Block j District I L-*__- State PIN Code Latitude I l- Longitude (D) i contoct tnlormotion (the email address and mobile number wilt be used for outhenticotion) EmailAddress Telephone STD Mobile Number I I __l Fax STD Nature of premises I) L'Ruie Anrendment 6'h Amendmenl(05 J- -09-20 I 7i Page 53 of6 | Leased Rented Consent Shared Otltr,t., (.,;rr.lly) Details of additional place of business - Add ror aoJttionat place(s) ol bustnr'.,s, rl ,rrry(l ill rrgr tlrr same information as in item 5 [(a), (b), and (c)] il.t; b"h"tl "f th" h;lde, of Addh*r rr.b"r.p,e-fitt;d ioria on Aodhonr rrurrtber provtttt,rl rrr ttrt, llorm> gtve-consent to "Goods and Services Tox Network" to obtoin my detotls lront LilDAt lor tlrt, llu:pose "oI outhentication. "Goods ond Services Tox Network" hos infornted rtrr, ttrut rrtt,ntrty itnlormation would only be used for votidoting identity of the Aodhaor hotder and wrll Lte shrtrt,tl wrtlt icentral ldentities Dato Repository only for the purpose of outhentitotion.
i j8. List of documents uploaded j( Identity and address proof) I that the information givcn lrcrcirr abovc is tr.rrt' lrrrtl belief and nothing has bccn conccalcrl thcr-cli.orrr.
Signirturc Nanrc ol' Authorisctl Siurrirtorv F-or Office Use:
;nrolment no Amendment in FORM GST RFD-OI
13. From the l't July of 2017. for "FORM (is'l tUrt)-01".
fbllowing Form shall be substitutcd and shall bc dccnrctj to have been substituted. namelv:- lhc hc .FORM-GST-RFD-OI [See rule 89(])l Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registercd person and other registered taxable person) I i j I --- -r--l DI rRule Amendment 6ir' Amendment(05-09-2017) \\- ,\N- p" Venltcatron ll hereby solemnly affirm and declare jcorrect to the best of my knowledge and I I I I I I T.
GS"TIN I _Temporar)'l!
Legal Name a). Trade Name, if anv
4.
;
).
Address Tax (if a period rplicable) From <Year><Month> To <year><Month>
6. Amount of Refund Act Tax Interest Penalt v FeesiOthers i fotal Page 54 of 6l I I Central tax Address of branch Claimed (Rs") Grounds of refund claim (select from drop down) Excess balaulg-c L! Iilcctnrnic ('rrslr E_Ipur111!' scl'v_!!!s- wi t lt ply lrrcrr I Exports ol' go<lds / scnu,iccs- (accumulatcd I'l'C) On accounl ol'ordcr l.ctlgt'r ol'l:rr r.vtlltotrl l)ir\ nl(.ltl
(d) ( )rclc:r no.
( )rtlcr dlt Ir:
lirx ( )nlcr lssr rrrr g ArrllroritI lrr\ l'rtYnrt'rrI t'clcrcttt' c tro.. iI iill\ -fype order Assessnrcnt Provisional assessrnent Any other order
(e) (fl ITC accumulated due to invc slfuclu|c 5;11 t 1;
rrlritl Sl ./ tlcvclopcr'
(e) 0) clause (ii) of flrst proviso to sccttolt On account o1'supplies madc to SlrZ (with payment of tax) Tax paid on a supply which is not providcd.
partially, and for which invoice has nul becn On account of supplies made to Sl:Z unit/ SlrZ clcvcloprcr.
(without payment of tax) Recipient of deemed cithcr wholll or issucd (lax paid I I I I i8.
on advancc pavmcnt Tax paid on an intra-State supply which is srr,iefui'nfty ircra to be inter-State and vice chanue ol'l'OS) Excess payment of tax. if an Any other (sneci Type ol' j AccountDetails of Bank account Whether Self-Declaration fited by Applicant u/s 5414). if applic:ablc \nendmenr 6" Amendmenl(05,09-20 1 7) \ .r' 4-,,/ Page 55 of6l :r--__ DECLARATION isi'cond nroviso ro sectiorr 5{(-U I hereby declare that the gulds cxportecl arc n()l sub.jccl lo iur-1 c\l)()r'l tlrrtr' | ;rls' t11.1'l;111. tlr;rt I lr;rr t, not availed any drawback on goo<Js or serviccs or botlr irrrtl tlrlrl I lrirrr.rrol eLrrrrrt'rl rt.lrrrrtl ,l llrt.
integrated tax paid on supplies in respecl ol-which rclirrcl is cl.irrrctr.
Signature Name - Designation / Status DECLARATION f section 54(3Xii)l I hereby declare that the refund of input tax credit clairrrctl irr the irpplicirliorr rkrcs rrol irre lrrtlt.
arailed on goods or services used for makirrg'nil' rated or firlly cxcnlpt srrpplrcs.
Signature Name - DECLARATION lrute 89(2Xfl | I hereby declare that the Special Economic Zone unit /the Special l:corrorrric zorrc tlcvclopcr.Srrs ncll availed of the inpul tax credit of the tax paid by the applicarrl. covcrccl ulrdcr tlris rclilr4 clrrirrr.
Signature Name - Designation / Status DECLARATION lrute 89(2Xe)l (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statemenl of inward supplies filed in Form GSTR-2 fbr the tax period for which refund is being claimed and the amount does not exceed the amounl r.rf input tax credir availed in lhe valid retum tiled t'or the said tax period" Signature Name - ll( 6'r'1\mendmenf05{)9- $/' Designation / Status Designation / Status D I iRx)g ,\6gsd6s11 20t 7) Page 56 of6l (Applicant) having (is't'tN/ tcrrrp.r:rr_y t(l ------- srlt.rrrrrl\ ;rilrrrr cenift that in respect of the refund amounting to l{s. ---l wirlr rcspccl lo tlrt.tir\. urr(.r(.\r. (}l other amount fbr the period from---to----, clairncd irr thc rclrrnd :rpplrcirlion. llrt. rrrt.rrlt.n(.(. .1 tax and interest has not been passed on to any othcr pcrson.
I/we <Taxpuyer Name> hereby solemnly afllrm and declaro that herein above is true and correct tcl the best of my/our knowledge and been concealed therefrom.
;ttrtl iilt\ rttt lr IiWe declare that no refund on this account has been received by me/us carlicr.
Place Date (Nanrc) Designationi Status L___ Annexure-l Statement -t [rute 89(5)l Refund 'fype:
ITCI accumulated due to inverted tax structure [clause (ii) of first proviso tg section 54(3 )l Turnover of I Tax payabte i inverted rated I on such i suppty of i inverted goods I rated supply I ofpoods Adjusted total turnover Net input tax credit Mfi-ffi;;au;d amount to be claimed [(l x4-:-3)-21 I 2 a J 4 5 Signature Name - Desisnation / Status (This Declaration is nol requiretl ro he.furnished hy ttpplicttnt,t', u,ho ut-t, cltttntttr.g r-t,lt,ttl I under clause (a) or clause (b) or clause (c) or clau,sc (d) or clttu^st,(l) ttl .ttrh-tt,t'tirttr 1,\) 6/ J | ,vection 54.)
I
10. Verification I tltc rrrlirrnrltrorr giu.,' I bclicl'anil nothing lras I Signature of Authorisccl S ignatory Page 57 of6l (Amount in Rs") Statement- 2 lrulc tt9(2)(c)l Rc:firnd Type: Exports of services with paynrenl ol'tax Atrrorrrrl lt l(s. ) Itllr.'pr,1;11.',1| N.'r lltr I l',1r''1',','1..,1 rrvolvt'tl ini tir\ rtrlit rrole.j ((rr() l0;
rl lilr\ Ir0 j tl l F, iN I I I i LIr i. __1, I L._,_.__, st" No.
Invoice details Irrtc tax IIR('/ | No. Date Value I-axable value Amt. No.
I a 4 5 6 7 rllt(' I)atc Irrtcgnrletl l1t\ ittvolvctl rn dcbit rrolc.
il'urr,r () ( (Atttorrnl lr l(;M l)el:rils Statement- 3 lrute 89(2Xb) anrt 89(2)(c)l Refirnd T'ype:Export without payment of tax (accumulatcd l't'(.)
sl.
Ncr Invoice details Goods/ Services (G/s) Shipping b (jxn No. Date Value Port codc 1 ,> 1 J 4 5 6 til iiili,,r )rt l{s" ) lilt( "/ Nrr tl t,lt{( I )ltlr' t.l l(cl' No.
() | )irlc l0 Statement- 34 lrule S9(4)l Refund Type: Export without payment of tax (accumulated ITC) - calculation ol'rclirrrcl rrrrr.rrrrl Amount irr lts.)
Turnover ofzero rated supply of loods and services Net input tax j Adjusted tota-l R.efund am credit I turnoter i flx2-i3 I l 2 -) /la mounl I3)i l l __- I Statement-4 lrute 89(2)(d) and 89(2)(e)l Refund Type:On account of supplies made to SEZ unit or SEZ Deveioper 1on paymcnt el'tax) (Anrounl in Rs") I I --J /\ ,,,\\ ,/\\.,' DT /Rule Amendmenl 6'r' Amendmen(i)5_09-2017) GSTIN of recipient Invoice detr ils Shipping bill/ Bitl of export/ Endorsed invoice by SEZ Integrated Tax Integrat ed tax involved in debit note, if any Integrate d tax involved in credit noteo if any Net Integr ated tax (8+ gl0) No. Dntc Value No. Date Taxable Value Arnl.
I 2 3 4 5 6 7 8 9 l0 lt Page 58 of6l \ ) l{ efund Statement-5 Type:On account of supplies madc lrule tl9(2)(d) and tte(2)(c)l to SlrZ unit or Sl:.'/.1)r.:vclopcr (rvrllrorrl l);t\ nt(.trl ol llrr ) (,\rrroultl ln lts ) | )lrlt' S.I N l. i Invoice details I o. l ( Scrvi I No. Date Value 2 3 4I Statement-5A Refund Type:On accounl of supplies made to SEZ (accurnulated ITC) - calculation of refund amount Turnover ofzero rated supply of goods and services Shipgrirrg bill/ ltill ol' r'rpor.t/ l,lnrlrlrscrl ilrvoicc rro.
'i,iii.r17 iccs ((J/S) " ; -- -) No (r lrule tf9(.1)l unit I Sl;.1. clcvclopcr willrorrt lxrr lne lrl ol trrr Adjusted total turn0ver rr Rs.)
(Arrrorrrrl ilr l(s. ) i llel'und :un(funl I , I x2-:3) J, l l L..
Starement-6 lrule B9(2Xi)l Refund Type:On account of change in POS of the supplies (intcr-Statc to irrlra-strrtc unrl vit:e vcr.srr;
Order Details (issued in pursuance of sectio ns 77 (l )'and (2). il'any: ordcr N.: ( )r.rlcr. l)irte :
(Arrrourrl in l{s.)
i-intiu]|rltttsltclitlltw|riclrrtt.rc|le|t|ttt|er i ,lltN i -State i inter-State transaction earlier I Stur" / inrrl_Stirtc sLrpply iNamel i srrbscc;trcntly,j __L '1"u..
, cntral[ Srirrc{['cssjl,lircc tax i t,t I l.'t'j rax I lsupphl iilliliI I r.r lt-ll tsl li Statement-7 [rule 89(2xk)l Refund rype: Excess payment of tax, if any in caie of last return filed.
llt cas 82C) Invoice dt:tails Integrat ed tax Centra tax SI ate, UT tax Cesr )lacc rl" iuppl Intcgr aled tax \o Date Value Iaxable Value 2 - J 4 5 6 8 9 l0 II Trip".i"d |aRN-of I ,.,,r* Date of filing return Amount T'ax Payable Integrated tax Central jStatei ]Cess tax i [JT'tax i I I a -) 4 5 6 7 Net input tax credit Dl,'Rule,\toendmemr 6'r, Amendmen(05i)9_2017) Page 59 of6l \ I Annexu{e-2 Certificatc I rulc [19(2X nr )l 'lhis is to certify that in respect ol'thc rerund anrounting t, lts..
by Mls---- (Applicant's Name) (;s'r'rN/ 'r'enrp.rirry ll)-----, t.r- rlrr..
thc- incidence ol'tax and interest, has not been passecl on to irnr, olltcr l)cr.s()n based on the examination of the books ol'account anci othcr rclcvlurt r.r.cor.tls rrntl maintainedi fumished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Mernbership Number:
Place:
Date:
( itt trorrl:;) r'llrtrrrt.tl l;tr ;tr'notl l lrrs t't'r'lrlit':rtt. is r'('lul ns lxrrl rt'rtl;rls Nole * This Certificate is nol required to bejurnishatl h"v, thr ttltlslit.tutt, <.ltrrtttttt.q r.t,frttttl tuttlt,t.
cluuse (a) or clause (h) or clause (c) or clause (cl) or c'luu,t't: (/) rtl srth-,tt,t'titttt (,\) ol .tt,t'lttttt .\.1 ttl thc .4c1.
Instructions -
2. J"erms used:
(a)B to C:
(b)EGrVl:
(C)GSTIN:
(d)rGST:
(C)I TC:
(f;PoS:
(g)SEZ:
(h)Temporary ID:
(i)urN:
F-rom registered pcrsorr to unrcgistcrccl l)crs()tr Export General Manil'cst Goods and Services'['ax ldentilication Nrrrnbcr Integrated goods and serviccs tax Input tax credit Place of Supply (Respective Stare) Special Economic Zone Temporary Identification Number Llnique Identity Number 2' Refund of excess amount available in electronic cash ledger can also be claimed thnrugh rclurrr or b"v filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time ol-filing the application.
4' Acknowledgement in F-orm GST RFD-02 will be issued if the application is lbund complerc in all respects.
5' Claim of refund on export of goods with payment of IGST shall not be processecl through this applicaticln.
6' Bank account details should be as per registration data. Any change in bank details shall flrst be amended in registration paniculars bclorc quoting in thc applicatiol.
7. Declarationshall be filed in cases wherever required.
8' 'Net input tax credit'means input tax credit availed on inputs during the relevant period frrr the purpose of Statement-l and will include ITC on input servicei also tbr th" pu.por. of Statement-3A and 5A,.
DI rl{rle Amendment 6')' Amendmeft(05-09-2017} Page 60 of6l 1 It" Adjusted total tumover' means the turnovcr in a Statc or lr ljrrrorr lr.:r'r'rlor\. ;rs rlt'lrrt.tl rrrrtlt.r clause (112) of section 2 excluding the valuc ol"cxcnrpt supplics ollrcr llr;rrr ,/(.r.-rirt('(l srrpplrt.s.
during the relevant period.
l0' For the purpose of Statement-1. relund claim will be basccl orr srrl"rplics rcpor.tr.rl rrr ( is lll | ;rrrrl GSTR-2" ll' BRC or FIRC details will be mandatory whcre rclirttcl is clairrrctl irgrursr (.\lx)r'r .t r;t'r.\r.t.:.
details of shipping bill and EGM will be mandatory to bc providccl irr crrsc ol'e rpor.t pl lrqrtlsl2' Where the invoice details are amended (including export). rclirnd slrrrll lrt,rrllotgrl rrs pt.r tlrg calculation based on amended value.
13. Details of export rnade without payment ol'tax shall be rcportcd ip Slltcrrrcrrt- I, l4' z\vailability of refund to be clairned in case o1'supplies rnaclc to slr/ rrrrit .r Sl / tlcrt.l.pr.r w'ithout payment of tax shall be worked out in acco.dance with thc lirrnrrrlu pre:;cr.rlrt.tl irr r.rlr. 3()(-l )l5 'T'urnoverof zero rated supply of goods and services'shall lravc tlrc slnre nlciurirrg;rs tlt.lirrr.tl in rule 89(4).";
Amendment in FORM GST TRAN.2 ^tl,\\./ DT rRule Amendment 6'r, Amendment(()5,.09-21)17) rrruarLr{,r,,ril l)rincipal Secrctary
12. From the I't July ol- 20ll^ lirr "l;ol{M (;st il{n N-1". rlrc following Form shall be substitutecl and slrall bc tlccrrrr.:tl lo be have been substituted, namely:-
(a) in Serial No.4, fbr the words "appointnrcrrt tlirtc'". thc wortls "appointed date" shall be substituted and shirll bc clccrrrccl to bc have been substituted:
{b} in Serial No. 5, lor the words "crcdit on". thc wrrtls ""crctlir of' shall be substituted and shall bcr dccnrcd lo bc hirvc bccrr substituted:
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