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TMI BlogThe Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify. ; (iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:- (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , refund of input tax credit shall be granted as per the following formula Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC Adjusted Total Turnover Where, - (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 - (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11 . ; (b) in sub-rule (3), in clause (a), the words and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any shall be omitted; (v) with effect from 23rd October, 2017, in rule 96 (a) in the heading, after the words paid on goods , the words or services shall be inserted; (b) after sub-rule (8), the following sub-rule shall be inserted, namely:- (9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India(if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that to act as an authorised signatory for the business Name of the Business for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I (Name of authorised signatory hereby solemnly accord my acceptance to act as authorised signatory for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions :- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; (ix) for FORM GST R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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