Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018 - 574/2018/4(120)/XXVII(8)/2018/CT-26 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 574/2018/4(120)/XXVII(8)/2018/CT-26 Dehradun :: Dated:: 06 th July, 2018 Notification In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act No. 01 Year 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules with a view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely : The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force from the 13th day of June, 2018. 2. Amendment in Rule 37 In rule 37 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the Principal Rules), in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. 3. Amendment in Rule 83 In rule 83 of the Principal Rules , in sub-rule (3), in the second proviso, for the words one year , the words eighteen months shall be substituted. 4. Amendment in Rule 89 With effect from 01 st July, 2017, in rule 89 of the Principal Rules , for sub-rule (5) set out in column-I , the following sub-rule set out in column-2 shall be substituted, namely:- Column-1 Existing sub-rule Column-2 Hereby substituted sub-rule 89. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula :-- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted Total Turnover}-tax payable on such inverted rated supply of goods and services. Explanation :--For the purposes of this sub-rule, the expressions-- (a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) of both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). 89. (5) In the case of refund on account of inverted duty structure: refund of input tax credit shall be granted as per the following formula :- Maximum Refund Amount= {(Turnover of inverted rated supply of goods and Services)x Net ITC Adjusted Total Turnover}-tax payable on such inverted rated supply of goods and services. Explanation :--For the purposes of this sub-rule, the expressions-- (a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) of both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). 5. Amendment in Rule 95 With effect from 01 st July, 2017, in rule 95 of the Principal Rules , in sub-rule (5), for clause (a) set out in column-1 , the following clause set out in column-2 shall be substituted, namely:- Column-I Existing clause Column-2 Hereby substituted clause (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; 6. Amendment in Rule 97 In rule 97 of the Principal Rules , in sub-rule (1), after the proviso, the following proviso shall be inserted, namely : Provided further that an amount equivalent to fifty per cent of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. 7. Amendment in rule 133 In rule 133 of the Principal Rules , for sub-rule (3) set out in column-1, the following sub-rule set out in column-2 shall be substituted, namely :-- Column-I Existing sub-rule Column-2 Hereby substituted sub-rule 133.(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 133.(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be; (c) the deposit of an amount equivalent to fifty per cent of the amount determined under the above clause in the Fund constituted under section 57 ot the Central Goods and Services Tax Act, 2017 and the remaining fifty per cent of the amount in the Fund constituted under section 57 of the Uttarakhand Goods and Services Tax Act, 2017, where the eligible person does not claim return of the amount or is not identifiable; (d) imposition of penalty as specified under the Act; and (e) cancellation of registration under the Act. 8. Amendment in Rule 138 In rule 138 of the Principal Rules , in sub-rule (14), after clause (n), the following clause shall be inserted, namely .- (o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply ; 9. Amendment in FORM GSTR-4 In FORM GSTR-4 of the Principal Rules , in the Instructions, for S.No. 10, the following shall be substituted, namely - 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June 2018, serial 4A of Table 4 shell not be furnished ; 10. Amendment in FORM GST PCT-01 With effect from 01 st July, 2017, in FORM GST PCT-01 of the Principal Rules , in PART B-- (a) against SI. No. 4, after entry (10), the following shall be inserted, namely:-- (11) Sales Tax practitioner under existing law for a period of not less than five vears; (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Declaration I hereby declare that: (i) l am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court. 11. Amendment in FORM GST RFD-01 In FORM GST RFD-01 of the Principal Rules in Annexure-I-(a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax No. Date Taxable Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 . (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax Cess 1 2 3 4 5 6 7 8 9 . 12. Amendment FORM GST RFD-01A In FORM GST RFD-01A of the Principal Rules , Annexure-1 (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 . (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax Cess 1 2 3 4 5 6 7 8 9 . By Order, AMIT SINGH NEGI, Secretary