Rule, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

( i ) (ii) ( i i i ) The 21 st December 2017 S.O. 308, dated the 21 st December 2017— In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.

(2) They shall come into force with effect from 21 st December, 2017.

2. In the Bihar Goods and Services Tax Rules, 2017, -

(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- “6. Zero rated supplies and Deemed Exports

GSTIN

of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State Tax/UT Tax Cess N o D at e V al u e N o D at e R at e T ax ab le v al u e A m t.

R at e T ax ab le v al u e A m t R at e T ax ab le v al u e A m t 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer

(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;

(b) after Statement 1, the following Statement shall be inserted, namely:- Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.

No.

Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies N o D at e T ax ab le V al u e In te g ra te d T ax C en tr al T ax S ta te T ax /U n io n te rr it o ry T ax N o D at e T ax ab le V al u e In te g ra te d T ax C en tr al T ax S ta te T ax /U n io n te rr it o ry T ax

(c) after Statement 5A, the following Statement shall be inserted, namely:- Refund Type: On account of deemed exports (Amount in Rs) Sl.

No.

Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess

(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature Name – Designation / Status”;

(iii) in FORM GST RFD-01A,-

(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export/ Supplier of deemed export” shall be substituted;

(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature Name – Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature Name – Designation / Status”;

(c) after Statement 1, the following Statement shall be inserted, namely:- Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.

No.

Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies N o D at e T ax ab le V al u e In te g ra te d T ax C en tr al T ax S ta te T ax /U n io n te rr it o ry T ax N o D at e T ax ab le V al u e In te g ra te d T ax C en tr al T ax S ta te T ax /U n io n te rr it o ry T ax

(d) after Statement 5A, the following Statement shall be inserted, namely:- Refund Type: On account of deemed exports (Amount in Rs) Sl.

No.

Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess [(File No. Bikri-kar/GST/Vividh-21 /2017(Part-1)-4589)] By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary, Commercial Taxes Department.

Website: http://egazette.bih.nic.in

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017