9911796707
TMI BlogAmendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 wrRing 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 inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supplier has availed the benefit of SRO notification No. SRO-445 dated: 23rd of October, 2017 or SRO notification No. SRO 443 dated of October, 2017 or notification NO. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017. : (vi) for FORM GST REG. 10 , the following form shall be substituted, namely:- Form GST REG-10 [See ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 knowledge and belief and nothing has been concealed therefrom. I, _ . hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 Central 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 above referred business and all my acts shall be binding on the business. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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