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TMI BlogThe Maharashtra 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 ..... :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from the 15th November 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017- (1) 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as appended to these rules. . 6. In the said rules, after FORM GST RFD-01 , the following Forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 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 Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is claimed. Signature Name Designation / Status DECLARATION [ sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Signature of Authorised Signatory Date (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 amountto be claimed [(1 4 3)-2] 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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