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TMI BlogThe Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment 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, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017 . ; (ii) in rule 54, in sub-rule (2) , for the words supplier shall issue , the words supplier may issue shall be substituted; (iii) after rule 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 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 Forms as appended to these rules. ; (iv) after rule 107 , the following rule shall be inserted, namely:- 107A. Manual filing and processing. Notwithstanding anything contained in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest, 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 be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We 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 Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): Description Integrated Tax Central Tax State/UT tax Cess Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total Tax Interest Penalty Fees Others Total a. Refund amount claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g.Amount adjusted against outstanding demand under the existing law or under the Act h.Net amount to be paid 17. Attachments (Orders) RFD-04; RFD- 06; RFD 07 (Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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