Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017. - F.No.12(46)FD/Tax/2017-Pt-II-121 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 89.- The existing third proviso of sub-rule (1) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, shall be substituted by the following, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund. 3. Amendment of rule 96A.- In clause (a) of sub-rule (1) of rule 96A, of the said rules after the existing expression after the expiry of three months and before the existing expression from the date , the expression or such further period as may be allowed by the Commissioner, shall be inserted. 4. Amendment of FORM GST RFD-01 In FORM GST RFD-01 , appended to the said rules,- (a) for the existing Statement-2 and entries thereto, the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Amount in Rs. Sr. No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12. (b) for the existing Statement-4 and entries thereto, the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e) Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient. Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10-11) No. Date Value No. Date Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12. [F.No.12(46)FD/Tax/2017-Pt-II-121] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government