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TMI BlogUttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from 15th day of November, 2017. 2. Amendment in Rule 43 In rule 43 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after sub-rule (2), the following explanation shall be inserted, namely:- Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-lntegrated Tax (Rate), dated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration, 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. 6. Insertion of new Rule 109A After rule 109 of the "Principal Rules", the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (l)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to - (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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