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TMI BlogKarnataka Goods and Services Tax (Tenth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 th day of November, 2017. 2. Amendment of rule 43 - In the Karnataka Goods and Services Tax Rules, 2017, 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. 3. Amendment of rule 54 .- in rule 54, in sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules, the following shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) 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 Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Commercial Tax Officer 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 Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) ( a ) Excess balance in Electronic 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (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 nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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