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TMI BlogSikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the date of their publication in the Official Gazette. 2. In the State Goods and Services Tax Rules, 2017, - (i) in rule 43, 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-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner where such decision or order is passed by the Special/Additional or Joint Commissioner; (b) the Additional Commissioner where such decision or order is passed by the Deputy or Assistant Commissioner , within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to (a) the Commissioner where such decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ( Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) ( a ) Excess bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djusted total turnover Refund amount (1 2 3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer 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 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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