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TMI BlogThe Puducherry 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 ..... shall be deemed to have come into force from the 15th day of November, 2017. 2. In the Puducherry 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by any decision or order passed under the Puducherry Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act may appeal to (a) the Commissioner of State Tax where such decision or order is passed by the Joint or Deputy or Assistant Commissioner; (b) the Assistant Commissioner (Appeals) where such decision or order is passed by the Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant 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 the Puducherry Goods and Services Tax Act, 2017 or the Central Goods an ..... 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 ..... , 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 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 details 1. ARN 2. GSTIN/Temporary ID 3. Legal Name 4. Filing Da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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