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TMI BlogThe Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu 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 numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely:- 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 Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner; (b) the Deputy Commissioner(Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Officer or Deputy State 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 Goods and Services Tax Act may appeal to (a) the ..... 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 / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, 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 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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