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TMI BlogThe Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on and with effect from the 15th day of November, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notice, order or certificate in such Forms as appended to these rules. . 6. In the said rules, after rule 109, the following rule 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 or the Union Territory Goods and Services Tax Act may appeal to (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner of State Tax or State Tax Officer, within three months from the date on which the said decision or order is communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From Year Month To Year Month 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Econo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) 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 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): ..... X X X X Extracts X X X X X X X X Extracts X X X X
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