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.

ln pursLrance of the provisions of claul the Governor

(3) of Article 348 of the constitution of rn < 1,,,, or tle llotificaiion ir-o'H ")iirir''rruo,,rur,", of the fo owing Enetish transtar r.rl Covernment of Uttarakhand Finance Section_g rn excrcise of the porvers confe'ed by section 164 oflhc ulta.akhand (;oods ar r,lservrces Tax Acf 2017 (06 of2017.t- the Governof is pleased r.,r,"*".ri" "r.i",", ",,". ,,]lirrther amend rhe Urtafakhand Coods and S..ui".. ,0, OrL.,. ,'O;;:';;,;;::,* 'I he Uttnrakhand Goods {nd Serviccs Tax (Second Amendment) Rulcs, 20 | 7 ' l,l.;i;:"",;'L::.:]ito,?: '"""0 the trttarakhand coods and services'rax (seco,r,l

(2) 'Ihcy shall corre into lorceon the lsrdayofJul),,20t7.

,Coods and Services l.ax lluies. 2017. aller r!le 26, lh(.

be jnscrted. narneiy:, D€ferminati(m of Value of Supf ly

27. \ralue ofsuppl]. ofgoods or scrviccs wherc rhe suppr,v or. goods or ..r",.

l:..,:: -'11.. :"ts idcra tion is not whollv ir moncv.- vaiue ofthe srpply shu],.- - - _-'' -tt rs lor a considcrrtion n()t r'!hollv in nloney. lhc

(a) be the opcn market valuc oi-such supplyi

(b) if fhe open ntarkct value is no considertlion not in Inonel. ifsuc

(c) ifrhe vaiue o,.suppry is nol dcter orsnppry orsoods or s..,,.",., ;l]ii],il;,1:i:::'il:ll] ;il:",."

(d) ifthe value is not delernlinable L sum 1()rar or consitrcrarion ,,, ,,,,l1ofr r'o1,." (a) of crausc (b) u-chuse (c). bc the cquivalcnr to coDsider'",i,,n unt in t't"l and such lirlhcr anrourrl in nloncy that is

(i) In the Utrarakhand following rulcs shall rl) trhere..! nc, phone is .trppliett./or t\,eno thol$dti.r rupee\ arong with the c.\(tt. ,^,1,:,"..::.-:,1 ,o*" dnd i1 the price ol &e new phone ,,,,i,",, ",rirli ,i ,',','),','' ,',tnousand rl1pce\. the apen market value of the ney, phrne i.t tvaitr,./itur thou,-,,tt,lr l\|.\ t'2).Where a laphp i.\ supprie(r /or.fo y /housan.r rupee! along yith the hurr<,r.,t ,tprinkt -tha!

28. Value of supply of goods or scrvices or both bet$een distinct or related persDr\.other than through an agent.-The varue ofthe suppr-v ofgoods or services or both bct*(1.r1distincl persons as specified in sub_section (4) and (5) of scction 25 or whe.c thc suppttcr i t r,lrecrpjeni are related, other than whcre Ihe supply ;s ntaae tnrougl ar, ,,r.",. Ur"i,

(c) if(he value is nol dctermiDi Providcd that wherc the goods are i ::i:: lt:ll::,-ii" ",i;;;i;;.;;;i::",'J'ii":,1':l,I'"':i,:lli.iT:,::,ff:l;::l lll:prrcc charged firr thc supply ot-goods of like kind and qual;ry b rtrc |'ecipic,rr t,i lis cusronr<.1not belng a rclated person: l'rovided tirrther thar whcre rhc recipic|t is eligibte lbr tirll inplrr ti)i cr.cLlrt. thc !rIr(.declared in lhe invoicc shail bcdecnrdtrobcthcop.n,,,url,",u"tu",,tlrt,.l*,,.,ir',,..r... j:r]l*::::l'll,.l goods rnadc or rcceived rhrorgh an ascnr._.r.hc virtuc o, \Uppr.- ()l '30 valuc of suppty of goods or services or both based on cosi.-where the varuc ,,r .lstrpp/l ofgoods or sel.vices or bolh js noI deterrninable by any ofthe preceding rules ()l rl1r.. Chaptcr, the value shall be one hund manu'acrure or rhe cosr oracquisition orsculh;:":::fi::::,"jrfi":::::ifi:fl::l]: ,l

31. Residual method lbr determination of value of supply of goods or services or b(' t[.Wherelhevalucofsupplyofgoodsorseruicesorbothcannotbederernrinedunderrulc:_,1 toJ0. the same shall be dcrefmincJ Lr\ing reasonabte means coiststcnl with the princlptcs iIr,l . oto:'1"9 that in the case ol supply of services, the supplier may opt fbr this rrrt( J2. Drtermination ofvnluc in respcct ofcertain supplies._ (l)Norwjrhskndinll anvlh rrl, contained in the provisions ofthis Chapter. Ihe value in respect ol.supplics spccil.icd bcl|rr shall. at the option ofthe supprier, be determined in thc Inanner provided herei'alrcr. in rclation to the purchase or sale ol-lbrcrgn curren<.t.

(2) The value of supply of services including money changjng, shall be manner. namely:,

(a) fbr a curfency. rvhen cxchangcd the Rcservc Bank ol lndia relcrencc ratc Or lhe selling ra1c. as tho casc lnlt\ bc. a|(, Proridcd th3( in case rrhcrc the licscrle UaIl ol Intlia ruliircrec fare rrr a currcnc-v is not avaiiablc. thc valuc shall l)e one pcr ccnl. ()1.lhc 8ross il r()Ut]r 1,1 Jndian Rupees orovided or reeeir,c,-l L.v the per..;oll challgiig iltc iitoiicil: Provided lirrther that in case whcrc nci(hcl oJ.thc currcncics c\cl]a lle(lis Indian Rupees. thc valuc shall be cqual 1() onc pcr ccnl. ot.tho lessof ()l.lhe l!v0 Ille nvo currencics into lndian Rupce on that dr) al the fclefcncc ratc prrrviclc:rl bv the Ilcserve llank of India.

Provided also thal a person supplving the scfviccs nra).c)icfcisc thc option to lscertlirl the valuc in Ierrrs ofclausc (b) li)r a finaDcial ycar and \uclt option shull rtot be rvilhdrawn during lhe rcnaininq pafl o1-lhat linancial vcilf.

(b) at the option ol-rhe supplier ol scrriccs. lhc value jl fchtion ro rhe suPpt) ()l rupcesi

(ii) on-ethou-sand rupees and halfofa per cent. ofthegross ar (lLrnl (Jl.rlffi.r, \ex-changed,lor an amounl exceeding one lakh rupces un.t ,p f,, r",, t,,t,t,fupees;and

(iii) five tbousand and five hundred rupces and one tenlhgross aJnount of currency exchanged for an anount rupees, subiect to a maxinum anounl ofsixty thousand i': ::::] *":, provided per cent.

the basic value by an of the For lhe purposes ofthis sub-rule, the expression.,basic lj c,, nrenn\ lhxt plrl ,,1whrch cornrnissjon is nonnally paid to the arr rravetagcnl by lhe aiflinc\. ofsupply ofservices in relalion Io lile insurance b!sincss shall bc,_

(a) lhe gross premiuln charged fl"otn a pcricy holdcf rcduccd b).tltc itnrollnl iitk)citt(.(llor rnvestmcnr, or savinqs on behall. of thc policy holdcr. i. r".1i, rrr, ,",,,,,,,, ,.intirnated ro rhe policy hol-<lcr ar the rirrc of.sufply ot.scfvicc:

(b) in case ofsingle premjum annuily policies olhcf than (a). telt fcr ccnt. r)r \tn{ t(.premium charged f.ronr the policy bolderi of

(c) in ajl other cases. twenty llve percenr. o{.thc prcrniunl churge(l jionr thc p()lic\holdcr in lhe lirsl leaf and trv( the policv holder in s.nr"or"",-i:"":']u I)rovided thar rrothjnS conrainc(J in this sub r.Lrlr: shrll applr wtrefc thc rrlif(.prclrrum paid by lhe policy holder i:, onh. 10$afds lhe ri!k covcr in lit.c insuranc.

(5) lvvlrc're a taxablc suppll is provirlctr oy a pcfson dcaliog in bu_ring and sellirre or sceoncrrand goods i.e.. Lrsed goods as such or: narure or rhe soods and rvherc goods. lhc value ol'supltlu.l"ll b" i;," :: '/ccu rrirrrcti on llrc Jrrrrehir\c ol soch Provjded that lJre purchasc vulue c -:l fj:li:: *,." oi such goods bv rhe dcllutling trorrorvcr rectLrccrt br rive pcrccrrragc porr[sior every quafrcr or pafl lhcrcot. bcl$,ec rhc darc {)l.purchlsc lr,,i ,f," A"," l,i.i.1*r",n. ,t,")erson nlaktng such rcpossession.

6) The valuc ol'a token. or a vouchcr._ Ihe air lafe oll

(4) -fhe value paragfaph 2 ofScheduic I ol thc srid Acr bclwccl tlisrirrcr pclsons ir\ r(.lire(t r(, rr ,11 rr,rl25, where input lar crcdil is avajlablc. shall hc dccrncd 1() l)c Nll .

33. Value of supply of serviccs in c:tsc ol. prrc rgcnl._ Nol\rirlr\tir|(t|lrl, ,|lr\tlrr,,containcd in rhc provisions ofrhis (.hallcr. rhc c)ifcr(tirufc (jf erxt. i,,.,,rr",t i;, r r/t,l,tr(.r .1.a pure agenl ofrhe recipienr or.sunnty shall bc cxcju(!c(, ,,,,,,,,,;",;;,,;;;',;;,,,)t\.rt,rI rt,,fbllorvirg condirions aro salislied. n;mely. ,I;:11i,,,,,,

(a) cnters. ink) a contractual agrecnrenl rvith lhc fccific t ot sLr|rDlr to ucr l\ ||r\ l,r,r.agent to incur cxpendjlure or cosls in lhc .,,,,,r" ,,t ,upp/, ,;,.;,,,,,, ;;both;

(b) neilher in(crrds 1() hold n()r hot(ls.D). littc t(, lhc goo(t\ or scrvnes or rr, r .,,,procured or supplicd as lurc agcnl ol.the rocipicrrr ,,l.rrrppl., t(c) does not usc ibr his owrr irtc !5. V:rlue of supDly inclusive rax.-Where the value ol.supply nanner. narrel).,

(b) "supply of goods or sorviccs suppi) of goodsorscr",.",,,,n,,,,,'l],,,1'ill,,l:i,l'fi,llll:il,lilli]::, fii';;;:1,,:,11,idre..characterislics. -qualily, paniculars as spccilicd in (.ltilp{cf VI relcvant inli)rmrtion. as contlinc(l in

(l) No input rax credil shall be contlrmed on acc()unt ofany fiaud. willlirinrisstrtcnrerrt o|-|i,,1rp,:..*i,,,,,,f f:,.,r. ]"]:,-1"-]:r.", of inpur Jax credil in the crsc of n(,n_p:ryrncnt {,t c.,'|si{trtntjon.1|) A _1il.l-1), ,,,ount of nprri ux'cL;;,':;i;ili;;ll,iiill,i: lliil;,i:;llll;i'i,lllillJi,iilil,ll,;lill,ti; ll) The rceisrcreJ person \hall be liablc {., lut \ect,on 50 for rhe peflod srartins ^to pa), interesl at thc rals nolillcd undcr sl|l]_\cet r,,rl lfom the date ol'availing credit on s ch \rlplic\ trll output tax liabiliry. as Ircnrioncd in subr.trlc (t) r..

:.,.1ji"9,.i| ,"J .-redir. in accordrnic \!lh rhc pr,,\i\i,,n.,,r rlr.. l.r.,r'riri,,n,,,,,u,.,., ,r,,L nantrr. rllar had becn rcver\ell crrliel ^...,,,..i.,..:

(a) the said conpan),or instilulion shall nol avail lhc crcdil ()1.-(i) the lar faid oD inpurs nnd Inpur scrviccs lhirr rfc u\od lirr rrorr-husirrcsrpurposes: and (aJi + r' 4:

:'llt inslitulion. otcctrollrc crcrlir lcdgq ol.lhc said cornpanr or thc services r.elcrrcd to (o) (d) shall- , , . , ;,;'. .,:. 't l,l,

(g) the lnpul Sorvicc Ilisrributor shall issue an lIpLrr Sc|vicc I)i\rribul(,r ir)\oi(r..rsprcscrrbcd in srb-rurc (r) oi rure 5.,1. clca'I) indicarirg in srrch inv.icc ir,,,, ii l. ,*r".ronl), lor dislribulion ol inp!1 tax crcdit: ( | ) an)-addir ionol amount ol input ra\ credrt on acc()unt ol.issurncc ol.lt (,ehil ||( )tr | ,, , rlnput Scr\ i(e Disrrjburur b\ rh( suoolier shall bc distr.ibLrred i,, ll," ,,,,,;,;;", ,,,,,1 ,,,, ,,, , ,to Ihe eonditjL'nr speciticd in clsir:cs 1a) to (1) al)cl tltc itnrr)lint i I I | | i | ) I I t r | | ) l (. 1,, ,rr\recipient shall be calculated in the manner providerl in cluLrsc ldl rrrrti .rrr:i, ..,.,,fi, r,,,,,1b_e,.dis1ribtlled in rhe nronlh in \r4rich the de.bir nore i. inct,,,t.it'irr i],.i ,.,r,,,'i,,'i1,,.,n,GSTR-6; .(j) any inp^ut tax credit requircd to be rcduced on acc()Unt ol.issoirrrce t)t lr rjerlit ror.. t, ',;".'i,,.,, , ,,,the s.rme ratio in \ahich the inpur rar credit contt|iDed irr lhc origi ll i,,r,,i,. .,,,.dislribuled in tefms ofclause (cl). an<l the arnount so lppotjonc(i shltli hc_

(i) reduced fl_om lhe antount to nole is inclLrded in the return in FOITM (;S1R-6; or (2.) lf th^e arnounl ofinpur tax crcdir drstrbuled b) ar) Inp.{ scf!icc r)r\rfihrlt,r.rs fc(r.(.(.,1later on for any orhcr rcason lo. anv ol- lhe rccipic:nrs. inclrrtlirrg ,f,,,i l, *.,,, ,iiri,,,,,,,.f ,,, ,,\r'rong.recipienl by the Input Scrvice Distriburoi. the proccs:,.rl".iii.,,i i,, .l,,,,_" ,if ,,, ,,,r,rulc ( l) shall apply. ,?utati., nltLuii.\. lirr reducrior ot.ircrlir. lers.

fili:i11il:,il,J::1;lt.:"l"li:;i"",,.Jll.ini,lJll",,1;[H::lll],,,1i,,lt,srl,ct. oras lhc Ldrc rra) be. ccpitalgoods . :1i,.s i,',,,,, {It) un rhe dal imtnedjarelv Dr

(d) the derails firrnished in thc iroi," ." "..r,,"i-,,::;;ir.,i"r,", 41.. Tran\fer of rredit .,|| rxl(.

l::il:':::,.11 , ,

(2) The transfiror shall also s!bnlil u c, dccounmrt or cosr accorirranr ."rt;'u;,,llni-l'1 :1 lo

(a) the loral inpul tar involvcd o in rntendcd to be uscd cxclusivcly lbr I (:=( r- lr;

(i) Ihe 4 ount of input rrx 'Dr' and calcUlated as 'E'is 'F'is tt .u:j:!1:::!,::::., 1.,:

(k)

(a) whcre the rlggrcgatc ol thc an)ount\ citlculatett linlrlll i fcs|cct ()1.,1) . ln(l .t).,,e\rcc(l\ ",,,,u,,,, ,, ,r,. r",.ipecilied in sub-secrion )ofscclion 50 lbiLlio pcr.iort .,,,,,i,u ij'r;,;;;: ,j;,;,1,, ,,, n,,r, ,,,the succceding ljnancial ),ear till thc dalc ol pnynrcnl: or l2 late. than the nronth ol septetnber follouretates. ,,tng the end ofthe financial year to which socll c- rt ,lrl .13. Manner ofdetermin{tion ofinput tax credit in rcspect ofcapital go(}ds rno ret.L-r\||lthereof in cedaiD qses.- (l) Subjeclo rhe provisions;f sub;ij;;ii;il;,,,, ,,, ,,rnplt^tax credjt.in respect ofcapjtal goods, whjch atracl thc provisions ot.ur,_,,".ri,,,,-. r trand (2) of sccrion I7, being panl], used lor lhe purpor". ot'J,oin",..""i ;;,.,;; ,,,, ,,,,,,,purposes, or parrly used for eilectine taxable supplies including zero ,t.a .rp1Ji.:, ,".f p, ,,,f,tbr effecting exempt suppries, sharlc anribrned to the purposes of business or ri)r cIcc rrr,,taxable supplies in the follorving rnanner. narnely,- {a),t0e amounl of jnput lax in respcct ol. capital goods uscd or irtcndod t() lrc rr.,111exclusively fb. non-busilress purpose-s of uscd or inlended Io bc uscd cxclu\tvcl\, t,,leffecrin€ exempt supplics shil be indicared i,, rOnli-c.sin_i ";,;^:;,,;l ;,;, ,::credited to his electronic crcdit jedgsr; (b),rhe amount of inpul tax in respect of capirar goods uscd or intcndcd r(, r,c u:n.tr :.1:llil*ll tor rrlicring supplics ori,". than "i.,r,prld ,i,pol". t,r, i,,.-r,^fi"*')cI.,,_.",,.,,\upprre\ shalt he indicared in FORM GSTR_2 ",..,",,,_credjt ledgerl

(c) the amount ofinpul tax in rcso€ct ofcapital goods not covcrcd undor clauscs (a) it r(l(b), denoted as ,A', shallbe crctJire<j such goods shar | ;; ;i;; ;, ;i; ;,:..ffi :f :':"J:Tr;*, fli:: lllll],:,1,;:l ill.i,, ",,, ,the tor a lax pcriodl T-='1.<'0 t:i ,E' is thc aggregate value ofexempl supplies, made. during thc til\ pijfr,(J. it|r,l.F, is thc Iotal turrnovcr oflhc regislered pcrson durilrg the lar period: f:rplancltion.- For the purposes ofth(^(nrnr \upptrcs ind rhc rorit ,,,'",,"i]^'.ui::; (h) ^thc ;:,1:;llt' "''l;,; ...,;l;i';.:' person on such inprls, ,),:,:,:::;:'/1'(i1:'].1 (2r. rhc anrounr. as spccilicd ,,,.,,u-,.,,,",''"""""t*'t\tJit/ l4 '"(r.) '| '|r .'t-he details furnished in rccl)r fl1]l:

{j],1:;,];:^'"rr (aJ the valuc ol. iand and bLriltJir l:]..,11:

46. Tax.invoice.- Subject to ruie 54. a tax in r'oice relbrred to in section 3l shall bc issLrctt t,r t4t narne. addre5s and Coods and Services llx Idcntificaiion Nutnbcr ot tlr(suppjrer: murripre series. conrain,", fi;'.1,'l::",1::",:'::,[":ll'.],"j:j:i"lllil;,,,:,l or dash and slash syrnbolised as ,r,, and ,./,, respectively. and any corltorrrlrr r,,rrthereol, rinique for a financial year;

(c) date olits issue;

(d) name, address and Coods and Services.fax ldcntificalion NLrnrbcr of Unjclri.Identity Number, if registered, of thc recipient;

(e) name and address ol'thc recipient and the addfcss ol dcli\,er], irll)ng witll t tr(.name oflhe Slate and its cod(.. it \uch rL.eini.nr i, ,n-r.girr.,.,t :,,,.1_itrcr" r t,,.value ofthc taxable s!pplv is fifiy thousand rup"., u.,ni.",

(l) name and address ol-lhe recipient and the addrcss ol.rJclivclr,. rlong \\rlll tlr(.name oithe Statc and iIs code, ifsuch recipienl i. ,n,,."gi.t"r"A,u,,ilrr,"r" rr,.value oflhc hxablc supply is less lhan lilly llousand rulrces anrl thc r..,1,,crrrrequcsts that such details be recordcd in thc tar invoicei

(h) description ofgoods or scfvicc\t (rJ quantil\ in case of t,()()ds itnd unit of tjniquu ()uantil,\ (i)(le thcfe()1,

(p) \\4leth{jr lhc lax is pa\ilblc olr rovcrsc chitrte Itr)vidcd that the ( (nrtntissiLrncr Irar. on lhc fcconlrDcnrlitli()|s ()l.lhc ( ()unrrt. by notilicrlion. stcciti- la, ::-:::"1:":*:,0"ru,,Ji,.gi,,","J$::t,;T;iJll;liil';';li,illl;,,;1,,f :l:ipenoo as may be specified ir thc said notification; and ,J1 _ jl" :3* of regisrered persons thal woutd nor be rcquirc(l 1o rrrrrj,,r rlr,.t tannon i\cd S) jtem of Nomenclature ( may be specified in the said notitication:

I'rovided funher IhaI B,lrere an invoice is requircd to bc issrcd untlcf rLlr\(. ll) :.t ,:io*.:,i": (3) of section 3 l . a regislered perso nrr i..,," ,, .,,,,,,,,ii,t,;"; i,,,, ,,, ,at the end ofa month lor supplies covered under sub_secti,rn (1),,i.;:i;;,, ;i ,t,,.aggregate value ol such supplics exceed: the suppriers ,"0,";;;J';;;.;.';;i.:ii'::.1:::|.,,*ndi"ad.-!-ri(n',,r,r(n .,, . . Provided also thal in the casc of the cxporl ol- goods (n. sol.r ircr,. thc inr,,, ,, ,.shall carD, an endorsenrent .SUppLy MIjAN f lrOR ItXpOR.t UNt)t,i{ t}()Nt) ( )RLET'I'ER OI] TJNI)ERTAKINC WIII IOU'I PAYMIJN'I ()I INI'II(JRA IIII) IA\,,as.the case may be, and shall. in licu ol.thc details sp".;fiof ;,,.f""s" i"i. .,,u,,,i,, ,1,.following details, nancly,,

(r) nanre and address ofthe recipicnt:

(ii) address ol dclivery.: and Provided also thal a rcgislercd pcrs(xt (:l thc rccipicirt is nor .r rcgisrcrc(l pcf\orri irDd(b) thc rccipicnt does nol roquirc such invoicc. aId financial instilul j(nt. incluriing a of the suppl\' ol'scf vicc:

II

25. mav issue lhe invoice before or at the time such supplier records the same in h is b(x> 1.. ,,laccount or bef-ore rhe expiry of the quarter during which the sLrpplyw;. rn'id..

48. Manner of issuing invoice.- ( l) 1.he invoice shall be prepared in rriplicalc. jn rl,c cas< . ,,rsunph .rigoud.. in lhe Inllouing rnann(r. namet\._ being markcd as DUPLtcAt'li t:( )tt lc) . lhe lriplicar(.cnp) being rnarked as I RIpLI( A | | I UR Sl ,t,pl ll_ltre^rn\,orce shall be prcpared In dunliccle. in fl,e "^s.

rne srflat nUrnhcr of inroic(s rssucd during a tax perioLl .i,"ii-ir" fi,.;,,r".felectronically rhrough the common porlal rn I.ORM CSTR-l.

(b) the dupjicatc copy TRANSPOR'fER; and

49. llillofsupply.- A bjll ofsupply ref!rrcd to in clause (c) ol.sub_sccri(nr (.t) ol.scetr(nr .j Ishall be issued by lhe supplier conraining rhe following tlcrail.. ",,,,,ifr.

(a) name, addrcss and Goods and Scrvices.I.a\ Idcnlilioorion Nurtrhcr or rrrr.s!pplter; (ol a conseculivc scrial number nol exceeding sixtecn cha|ltctcrs. irr orrc ,,r

(c) date ol-ils is\uc;

(f) description ol-g(x)ds or scrvices or b()lhi

(h) signature or digitnl signtturc ol-lhe sLrpnlicr (r. ltis ilrth(r.i\o(l fcl)fc\'ll.ti\cl Providcd thal the pr()visos lo rule {6 shall. , tt(rti.t tntt kli\.lt)ll! r() lh! hjlt ()tsupply rssued under rhis ntlc: other Act lbr the linte Ming i| lirr.ce 1a

50. Receipr roucher.- { receipt !ouchcr Ij I shrll conta in rlc rorro,r, rng panicLrrar.l'iiiXl:]" (a) and coods and services fax ldcnriricarioD Nrr)rr\,r .r rrrt.

(b) a consecutive serial numl 'irrr(- ,'l or' auil una.ru.rr.fi --Enlprabets or numerals ur sprci:rl 'r r date ofits issuet descriptjon ofgoods or services;

antount of advance taken:

.,)i,,n place of supply along with thc narrre ol.s 1c) (d) (f) (s) (n) (i)

0) whcthcr lhe tar is payrbre on rc!crsc chargo brsis; iln(l {() signalure or digilal sjgnaturo o1.rhc srpplicr of hjs lurlnn.ised rcl)rc\cntrtr\c.provided ljtat rvherc at the tirDc ol.fcccipr ol.lrclvlrncc._

(i) lhc rale ol_lar is (a) (o) a conscculivc scrial nuntber nol crc or da\h and slash r)1nbuii.",l ,, ,r.,u,uJ"""tctirls or special clra|lelcf\_ll\ |,hcrr thcfeort uniquc ',,;.i,;,;:;,:;;, date ol-its issuc:

(c) (d) (e) t9 \('r, \f(,,,", ( 1],'r

(a) Jtante. addfcss and (io()ds arrtl Scrviees lr\ licnrilirirtio Nrrrrrlrr 0r rIrsupplicr i,. rcg jslljrcd: ,nurriprc serics. conrai,,,,,*,,,n,,,,,",,'::;lli.i llii:;]":lli,:;];l:,,11: lil.u ,:;lor dash and siush s-!rrrlrolisctl ar'.-..untl ../..rcspc..rir.:lr. (c) (r) (c) (h) rectptcnl:

an)ounl paidi 5J. Iievised tar invrricc tnd crc(lil or dchil notes._ iecli()lr ll and credir of debil nolcs rc,ereo lo lparticulars. na cl).:-

(b) narnc. addfess and (joods supplrcr:

thcreor' uniquc lira ri",i[;:l]i.,'""' (? date ol-issuc ol.lhc dl)cu )cr)ri(D name, addrcss and (jorxl nanre ol stalc and i,r.,,d :":'lnl.,']t be. biilofsupplli O signarure or digital siSnllureol.rhcsu1r1rljcfofhi\rutlrl,ri\r(t rctrr!rrirr\(. :"".i|:l lt:. the date of issuarrcc ol.ccrrilicarc ,,r...gt,,r.,,,i such periodj in fcspecr ol'iI rhe rccificnrs Joearerr ,,,,, r,,,,..,,u,,',,,,.,,,,, ,,.,,,,,.*.,, a1l ^,r-\ ,lnpul

(b) a consecutive scrial nurll ,nurripJe serics, *,"",",", l]i,i,"iil,.',li;:illl,::i:i',:.:ll; :i:llii;.i" ili, i]lor dash and slash s;.rnbotiscrt rs-,,-,.. -/..r.c.,1,"eri,.11".,,,,,i ;;,;-,,;;,,,,,,,,,,,,,,,,thereoll unique li)r a Iinancial _vcar;

(c) datc ol its issue;

(d) nante. addrcss and (;oods itnd Scrvtcc\ Iit\ rectprenl to \hom thc crccljt is distributctl:

(l) sisnarure orthe lnpur service r)ist.ibutor or nrs aurho,,.,t.,r .. ,, ,,ii:'.';:']"1,.:|i1,'*1'fi,jf.':t::i ce Distributor is an ornce ora bank,ns co,),r ,i,,,\ rncruoe any docLimcnr in ,;.,,n"9-^',nln-o"l*'ng financial cornpany, a lax invoicc -tr,r (.2) Where tlte supplier of tax:

Iinanciat insrirurion, in"ludi,,gu no;b]:-::lrice is a.uxrnvorceoranyor1.*,""rn,"",t,1",,n1.'.".Lfrnaneial uompanl the said.u'pplier sharr is..,r, or'rade avairabrc. phr.l.";;.;;;;;.,:1,:1 or not conraining rhc addrcss ortllo]''i-u']t."lt'ttt' or not \eriall! numbercd, and whertr,r rnrormatlon as Drentioned und.. rrl. In

(3) Where lJre supplier ofraxabk ";ff;:'^::::1.';'.i\ a Lax rnvorce or any orher documenr nv,road,In a gnods cirriage rhe sai,J supplicr shall issrrr the person riabre r"' o'"","r1* *.,Illl: -:::1: :'o serrice: Jar ldentitlcation Nunbcr (,r (41 Wherc rhe slpplicr oft4xuble , :1.1i,",:.

containins olher inror'",,,.

"..f,..S i ily at lhc li,rc of rcnoval lion the placc thc consigner nlay issue a delive ,!aracters. in one or nrultiple *r,"..

rtrrelll

(r) date and number ofthe tlclivery chailan;(ji) narne. addrcss and Cood: con\i8n!'r. ifregistercu.

; and Serviccs lilri ldcntillcalion Nlr,ubcr ol lhr

(iii) nantc. ldclress and (ioocls Jicnrilicirriorr Nrrrnbcr or I rrriit,e

(a) rhe origjnat copy being marked as OR|CiNAL FOR CONSICNFTEi

(b) the dupljcale copy being marked as DUpLtCtATE FOII ].RANSPOR I Ijlt: l ,,,1(c) the triplicare copy being marked as TRIPLICA].E FOR CONStCNIjlt. fh;1 e1"4. are being rransponed on a detivery challan in lieu of irvoice. thc sr,, r rishall be declared as specified in rule I IB ,Wlere Ihe goods bcing transpofted are lor Ihe purposc ol.sLrpply to thc rcctprcnt l)rilthe lax invoice couid nol be is supply. lhe supplie. shu,, ,..u.tuto 'l

(a) rhe supplier. shall issu consignmenr;

(c) each coltsignmljnl shall .bc codc and description of goods:

xact quantity bcing supplied is not knrrwr

(vii) tax rate and tax amount _ centraj rax or cess. where thc t."".r;;";;j:]:::::;;'iJ",rn::.*;.,","" ,"'.,' ,,,,,

(viii) place ofsupply, in case ofinter_State movement; and

(rx) signature.

]l]:

o:"t.u challan.halt be prenared in rrinticarc, inr(, uwtng ntannef. nalnelJ : case ofsuppll, ofgoods. in rtr{ )l ).lltjl."tl :, 1bry*<l of by rvay of gifi or rrec sampre raw matcrjals, finished goods. scrap and wasrage lnereot.

and rraintain h scparurc itcco("'i1

(4) Every registered pcrson. other thi l;laccordance wilh the provisjons of s ::11:::yl' ':r' '"*' '"n,, ,"Ji,illill ,i".l.llii;lil,:ii.liil l.ll,lil,liiiili , ,l'; ,l llcreort noIes, debil notes. delivery challan issued or reccived (lufjrrg anr rrn pcri,,,l

(5) Every rcgistered person shall keep the particulars ol._

(a) names and complcte addresses ofsuppliers lionr wh(nn he hus rclriv((l lhr rt{,o(J\ ,,1scrvices chargeable lo (ax under Inc ncl; (D) names and coDtplele addressel overwriltcn. and all and olher docuncnts lre nratntaincd.

(l.l) Every agenl ref.erred to ir clause (:(a) particutars bv hin. fionr cirrh nrirrcirr'rr "' "'.,', ,,, services reccived *-*n",r'.i"""Ii'irl,and ;n|,f,i',.* receipts or on supply of goods or s.rvice s cllicrott oir bcJrirl or (.v,.r \

(12) Every registered person manufac

(13) Every regisrered utiiised and Ihc services person supplying goods used in lhc supplied.

scrvices shall ntitillllijt lhc itcc()uflts dcscription. value and quafltit\ lwhcre\ .::::1-T:'*1', (e)

(14) Every registcred person cxcculin!

(a) thc narnes and addrcs<e\ ()f thoexecuted; fcrsolls on trhosc ltellirll lllc \r(tl\ c()rrlriret r., (b) (c)

57. Generation and maintenancc 0f ::::t,n"1,o"."r,",".,,"i'n,"ili:"1iil::,,;::illli;,ll],l'li:l;l;,llilil:.lilll;lll,l:lsuch records due to accidcnts or nittur.rl calrscs. tirc irrIir|rrrrrtrorr .", ,_ ,..,ol., _ ,,,reasonable period ol.tinte_

(l) Where the accounts and fccords iu :::"":1:: ^":, wherc necessary,. tor occcss and ir,.! ()ltrcf i,,ri,,rr;,ri(,,, *i,,,,, ,.,",,,,,,.,, ,,,sucn access along with a satlrplc copy iI Drint li)frn ()l lltc jIlirru,,,,,,,, ,,,","i,u .,,.,, ,,,., 11._-_l:::rd.

person shali ntaintitin truc and behalf of such rcgislercd pcrson the proper ofljcer.

12.) The pcrson j jli;

(a) any person cngaged it) thc busirrcss o and serviccs.rax,.;,;i;,;,;, each ofhis branchcs.

dtsposal ofsuch goods.

inspection by the propcr olliccr on dcntaDd.

GSTR-l shall include thc f]_^ In" details ol irrwrrd supplics or 1.1(x)(ls ()r.scr!icu\ or holh Jirfnish!'(l if I,.()t{t\lGSTR-2 shall inctude rhc - (a)_invoice !visc det{ils ol all inlcr-stitlc itnd rnlrt-Slutc sul)l)lic\ receiretl lloDrregistcred pcrsons or unrcgistcrecl pcrson".

(b) inrporl ol goods and scrviccs nadcl a d

(o) dcbit and credit notes. il-an\. fcccivccl liojr sL,pplicr )llunocr seclron I0 or sccli()ll 5 | or. as llt( .,t.r,,r,,,1, lr' ",\hc{l ,r \|( tl '1rlc

(a) rnvoicc wisc intcr_Slatc and and Lrn-reSislcrcd persnn., unli""'-t"t'" _l].i.1.,t:::1"1 tirtrle to 'rnistr non,h of scprcnrbe, o;i;';;;";;il,ll,,llll.i]li,tI ii,l,il;,l:lll-ll;illi;,'i:iJll ,lliill: ptcccding linancial ycar.. $,h ichcver is c_.rItrcr..

l.].:,.1.,]"n", :.::]:;:..:ili il, lfi:",,:, :i, lA on thc cornntorr por.tal alicr Llic duc clectronicall) on lhc basis ol.thc lL) 6?. Form and ,l|:.D||er ofsubnlissi( operator.- ( 1) Evcry clccrronic ",,,r,,,,":1.:'l

68. Notice to non_filers electronically. to a registcfcd or seclton .15 or scclion 52.

pcrson who lirils ro,irj. istr

69. Matching of of input tax credit on 4i. shall be nratchcd

(c) invoicc or rlchit nolc notnbcrt

(d) invoice or dchit nolc dltci lrn(l _ - ..,,1.:iU"U .rtrar ::^".,-l:ll ,t Provided tirrthcr rhar the Cinnnrissio

(i) 'lhc chiln ot irrpul rar cfedit in rc i-.,n:1 **" "..";;; ;,- ;',1":l;;ll::'jlj 1il";::,1':l,liil,i;illl lllil' l:i,lil;anrendnrent shall bc trcatcd as Inrrchc(l it-lhc cor1.c\p(nrling :'"n,,,i, i". ,r,",,rU*, ,,valid rclurn; '|r :".::?l:1:-:.'

(2) The clairn oi inpul tax cfcdir i In respect of any rax p.r;ua. rn".ir;"]1 ".1.1],- 1l],^", which thediscreparrf ;;,;.;;,,';:ilJl' which the discrcpancv i. ,nu.t" uu";t"tri.l'l ',l ('rl to bc tirrnishcd ," ",x, ,?.. Claim of input tax credir o l l2 ,,, ,,, ,,( r, ,,,, ,,, , r.,,,,, , , |lot.r((lrrti()Iirr ,,rr111111 1;,, lrrl,rtrt\ r,,,ri, lloaae as lna) be spccillcd thcrcin llrnished a vrlid rcluro.

reducrion adrnitrcd anrt ,i;:h;:llil:

or in his valid rcru').

period. spec licri i;;;il:;,;;; ;; ;,i :l.llllil,: ll ; ;lill il) li::I]il, :l illl,i ll,i , l: l;i:pcrson rnakjng such clailn irr FORM ( ,tfi, surtabls r€ctrticitliorrs In rhe srarcnrenr ,ri::1.]:l','ut.\'.ilabJc.undor suppl) in his valid rclurn so irs l(l :::- ll:

,:i I:"1'., "." under seclion 5:1.

supply so as to match supplrer.

Provided that \,r.herc thc accordingl).

Provided lLfther that ofder. cxtend the datc operrror irnr the march;ng has Len;;;;;.r':l;l:'-"' 'ir"r( lt) A supplier to whonr anv disl 'i;;:

1;;.:;1,:'","",a' ;;il::

':rt

(i) I-iver! clcclroric conrnrcrcc orlc c,ofe rupecs sha, gcr his ,".,,,, ;,Ji:;:l,:,ilii*j.,ijillri;j,lii;llilll,i,;::;l;,,,;l and he shall lirrnish a copy ()l-rudilc(i alljrurl itcc()lltl\ irtd lt rce()neiliirrjt)l \tirrrllent. (tul\certitied. i. FOR\,t (jStt{_e( . rt..,'',,,,,.,,,i, ;,,;, .:;, ;. 1 :::'"" ,,,:, '] , J5 1 '1,i,r,.

Conmissioner.

services or bolh as nay be requifed by lhe prrpcr olticcr irr t,.()t|\1 (:S.tIt I t I

(ii) is a pcrson ol sound ntil(lt (iii.) is nol adjUdicatcd fls rns()rvcr)| (b.) satisljes any ol'thc lbllowing corrtlitio|s. nantch:_

(i) a Srirduarc (x.ln)\r8fa(lullc (le!fcc or irs c(tuivirl(,rr c\lIriflrliorl having a degrec in ( onrnrcfcc. l.lw. lLu)ki|8 inclutlirrg lliglrcr ,\rklilir)g. (j, an) Indian Univcrsitv rs cqltiviricnt to lhc sub-claLtsc ( i.): or (lcgfcc c\i||| i irt it,n Irc l]()nc(l i India; rrr' enrolled as a goods and services tar practrtrorrcr,

(3) The enrolmenl nrrdc under sub-rulc (2) shrlt he vrli(t rnlil it is errrrt.L. t.rl Provided that no pcrson cnrollccl i|s u 8(x)(l\ irrrrl scrrir.t.s tir\ t,rirrrlri,,r(r ,.lrirll l! Councili

(1) appl! shall bc cligiblc to fenroin crrollcd unrcs\ hc rrrss(\ rlrc srirl c\11ri1irri11 \\irrri , 1

(1) lfdnv goods and sorvicc\ tar pfilctilioltcr is lirunti grilrr ol rri\rol(hrl irr Lorrrcrrrlrr authorised shall be alkrwcd 1o undcrlilkc \ucrr rask\ r\ irrtrieirrctr irr rrre \iri(r rt|rrr('fi\irri(jrl ponal:

(8).. A goods aild scr!iocs ta\ prircrilioncf car undcfrrke lrtr or irll ol rhc li)ll(j\\ir)s

(b) Il|]lish mon(hl). (lLr0rlcfl\.. irllultl of lrlirl rctulri tllc a clainr lirl rclirntl: ancl (c) (ol (e) ., * ^-.,.-l'1.." 'O"U p'clilioner ,ll i;'ll:l.,ljll],;i,i,i,, l;i)registered person and thc appljcutiorr ( I l) A gor,rds and services lax pmctitioncf cofir cd i:::ytr;;;;;;;.;.,,"";:;;illl,,;Jli_li,il:l,llillljifi.i1,,;:ll;',ii],.1'i,l;lillDeen enrolled under rulc Ii3 ::,],-on.(7) (c) .lhe or sectton 43 or seclion 50: or(d) an) anount ol intorcst lhat nray irccrrre

(5) Any anrounl ol.clenrand dcbjrc to Ihe errer)r [i, _.,1[:::il:;.i:lil;].lli:;f;.:,(n co'nmuricale the sanrc ro ;1'';^,,1t";;::-l lli" c),ninon porral in poHn csi Pnrr-i;:l lrl 'Ihc eleclroric crodir Jedr( In accordancc wirh rhc ,,'.,,",.il,i':l:ll,:i:lcbrtc(l A! It-rhe rctirnd s,r lilcd is |crc

(5) Save as providcd in the provisjorf; ot.lhis (.ha,,(er, Io crtr\ shall .,. rrr;rrrr .,rrt |\ r., ttr(.erectronrc credit ledgcr rncler any circunrslancc.

(6) A registercd person shall. upon "orrt aar, a*,ll-'L ,, , ,,,,proper otficer that he shall not |-lc arr appcal.

t.:, tax. rntercsr, pcnarry. racs or an-v or,,", ;;';l;:l]i l1'",J1:- :l].' hlectronic Iiirrd liarxtcr or r.t""i r,,'.,',",". srrrc,re,r r,,.r ,,\ - Provided thal the restriclion lirf ( urun o,.'",r,"io,,u,.,;,,;;il'l;:,i;Ifi;i,1 '.r sale of rtovablc or inrr',,",,n,",11,i]:'1,.]l|.""'itt! Provided Iirrlhcr that lho challilr "'n",i,,a ,n.

lu.

payrnenr is to be nradc.

l7) On rcccipt ol.lho C.hallan Ident amounr sha, bc credircd,.,,," rne depos was initiat",l 1lr] Whcrc a pcrson has clainrcd rclirrru or rn\ irn)ounl sard amount shalj bc dcbited to thc clectftuic clsh lc(lgcf liortr Nlxxn the (ll) PM t"-0{.

Explanation 2.- F-or the purposc oj this nrle. il is lrcrct)! .tlrilt(11 thirl ir rrjr||(t rlrir l(dcerncd 1() be rejecled. if thc irppcal is linalll rclcererl or it lhr rl:rinri|lrt ,,t,.,,,r',,,,,r..,,,,f,,,,,, lo the ptoper omccr that hc shrll not lilc an rppclll.

(12) A regisrercd pcrson shrJl.

cornmunjcale the sarne l() thc comnron portal in FORM (;S l.

88. ldentificatiol nurnbcr tor ench trrnsncti(,n.

be generated at thc co|nnton portal li)f citch (icbil ledgef. as thc casc rnay bc.

(2) The unique identificalion nurnbcr rclirriIg ro tiischarge ol rrrrr lirrtritir. thc Zone;

shall be ciaimcd in the lasl relrnr fcquifed lo bc tirri\tje(t h\ trirr or a Spccial Irconontic i/onc dcvelot)cft Economic Zonc dcveloper has nol availcd lhc inl)ul lr\ crc(lil ol Ihc rrrr p;ri,t trr rtresupplier of good:j or scrvices or borh. rn a casc whcrc llrr felln(l is ()I ltecol|[ ,)jsupply ol gq)ds or scrvices n)adc 10 r Spccirl lrc(rr()rnic /(,nc l||tir or n \|ouiirlEconontic lonc dcvolopert accumulared on accoL,',,,,, :'i'l:':: ''"n::""')r tax on oulpur supptics, ,,,,,"..'l]l- '"'1 "' l.\{rrrlhcirrl)rrr!h'irr1'li1'lxrrlLrrr rl,i,,rr(,,1 f' . , , , ,. ,,r, , s, ,,. , ,,,,, ,\ ",1U., accounranl ora cosl ircc{)u,rlr ,,1 sectiun -s.J;

decncd rhar Ihc "'..'''",,..)'11'l:

n::ll

(t) *u"*,n" "0,i,1",,,,r;;;:.",,;" jll,.

"ll 1," underlakingi ,calculalcd in lhe lirllowing mirrrrcr. nirrrrclr:

relcvanl pcriodi , i , , . , r , . , t .

. , , r i r , r \ :l:..,1""",:"r, counted from such date ol.liling.

",,p,,.,,,,,,,, :,".1::":.ut,t.

,,,,,,,i, rk(i ,'.

"rr,r ol rclittld is eLrrlrplctel\ ldilrslcd a8llirrsl irrr) notice and after considoring the rcply. nrrrr.r.rrr 0rircrlr t,(r{Nr(;st l||,rr0(,.,,,r|,||,,|,iIIr an oppoftunily ol being hcard.

relund- Lxplunurnn. For thc purposes ol_this rutc. r fctun(i sllnll be ricc tetl ro lrt. officer rhar hc shall nol lile an alpcal.

appllcanl lnentioned in his registriltior) PitrtiuLrlaf\ ilt(l l\ \lx.fiti.(l in llr(. I I I I , | | ( , I I I , , I I t,,l reflnd.

dircctly of through a t'acililarion Ccnrre notitjc(l by lh!,( i)I||'rl\\ o||cr. irl{,I1, \ ittr r . , I i | | ( .

ol the inward supplics of goods or serviccs of bolh l l.Ott]\l (jSl.t{ |t. Irt.trrrrcrr Irr rrr.

FORM GSTR.I,

satislled.

Chaplcr rulcs. such trcaty of iDtenralionrrlagrccnrcnr shall pr$ail. onry wnen:-

(a) ihe pe.son in chafge ol thc convc),uncc can.\,ing the crB)rl g(x,(ls tiull lilcs rrrr crporr nraniGst or an cxpon rcport covcring thc nurlrhcf rnd lhc dilrc (,l.slti|ling hills i)f l)ill\ 1)l exporl: and

(a) a requcst has bccn r-cccivcti li(rI Iire iurisrli(tioflll ( ( , I I I | | | i , , (l I) ofsecriff -5,1; or '2) Anv anrounl. having bocn crc<Jitccl ,.,illli rhall be paid tiorn rhc lirrr(l

(3) Any ulilisalion ot a|nounr lionr lhc other law lbrlhelirne being in tbrcc. incluciing villagc or rrrarrrhlor sirrrliri tL.rL.l i.o,1r.rrrrrrr., Provided thrl a consu ter incurred by hint as a c(nnplainitnt has been inquircd in() in malcrial dctailj, anrl rccorrrotenrlcrl li)f .,)||\i(l(,rrl i,, l.r,,r{tIrl,t\ , t,\ lhe Membcr Secrctar).

!.ll to fcquirc on\ applicitnt. in citse ol-r|l\ rlclirrrlt. or strlrpr.cssio t)l |ltirtcr llinlonnatjon on his prrr. kr fclilnd in lLllrlr_sLrnt. the \xIctlo c(l ffi||jt to lhc Committec. and 10 bc subicc( 1() pftrsecl|tion urxlcr lhc Aeli (i) -...tt' tnaccurilct, In In:tlcrial particuhrsl havrng rcgard b his linancial stLrtus, rnd under pufsuit, aller ensuring thitl lhc nlisutilised:

0)... to Consunler Wellare [iund.

the Consumer We ll'arc l-und.

GST ASM] - 0J. and may appcirr in prr\rnr bctirrc rhc srr itl ollle cri ii lre r r rlcsir. ,. covcrcd undcr Ihc bond.

Seryiccs lax Act {)r Inlegraled Cjoods and Sc|viceis lr)i ncr sh ll bc tlccrrrerl ro oe a oo''tr turnishcd undcr the provisions of the Act and lhe rLrjcs nlrdc tltcre u (lcr. 5l (5).The proper.oi'ticcr shajl jssuc a rrr o'. tr," (.7) fhe propc. ollicer shall rolcasc rh 'ri\r' 1,:.),^Yn":",1" shall be a Iinancial year or nultiplcs lhcrcot.

acoounlanl oril cosl accoLrntanl spceiljcd in tltc saitl dir.cctiorr. Advancc ItLrliIg C'ommissioner as mclnbcr ol'the Aulhority ti)r Advat)cc ll ling. on the conlrnon ponal in FOIIM (;Sl.AltA_l anrl ,ilrrrll hc accorrrp.rrrietl t)\ ir tcc {,1 Jt\(. tnousand .upces. to be dcposilcd in thc nranncr spceilicl in \ecli(,rr,19. 5J rule 26 section 49.

.\n and all relcvanl docu,Icnls ircconrpirnving s!ch al|e lslrrrll he !tlrrt.rl.

(a) rhc applicant and lhc appcllanr;

orue appcal shall h"1h.,i,,r",: ill "11"r..i1

(2) Acc iticdcof!olrhc(tcci\iorrn.(,rrtor.ppcirlerl :i-.lj:::.

1^r1.1 (,1) A cr(ilied cop) ol rhc dccision or ( (r) ^,,,\,,,,,c

(4) NorhinS cojrlaincd in lhis futc

(2) The grourds ot appc,al andlhcti)rnrot vcrillrirlior) ir\ (,)||tirifl.(, il| t,.()t{N (;\ | .\t,t.Olishall be signcd in rhe manncr spccitic(i irr rutc 16. ( hrptcr XIV ll7. I'ax or dury credit crrric{t fi}n, I)rovidcd thal in the crsc ol.

and ^rt.

(ii) the scrial nunrbcr and valuc ol.(lccrilr.; r(rrs rn t()|1|lr (

(a) rn the case ofa cJainr undorrorro,,ingpu,ri.,ru;s'i;;;i';,::"."rlililril],l;ii:l crediled to the clcctronic crcdjl lodgcf ()l.lhc

(a) (a) (i) A rcgisrered pcrsrrn. horrling,iroek 1)r 8(xxr\ \\.rricrr rrir\.e sLrrcfe(r rir\ iI Irr rrf\rpoint ol-thcir salc in the State and thc il ,lli allowed to avail inpu( rax crcdir on r:ootls hcltl in j,()ek ()l U,.,,1r*,,,,i.,i ,f,,r'i, ,.,n.., ,,,which he is not iD possession ol an) circunrent evitlcncirrg 1)arnrcl( (rl.!rloc r(klr(l tr\.(ii) Tire credir rclerrcd ro in sub-clause (i) shi|ll bc irli()wcd irr lhc rirrc ot.si\r\ t)cf ccr)r o ",,,.1,,,,,i :I,::.il:o.,l",u.hcre inrcgrarcd schcmc is in operalion indicrring thcrcin lhc (lctirils .t \rptrli(.\ (,t ,,,1.;, ;,,,;,,t; ,:i;,, ,, ,t ,,,,,,,,r,the lax period, be initiatcd in rcspecr ol anl creclirirlongll, lvaitcd. r"hcrjrcr rutr,rti. ,,; ;;;,i/; ' n

(b) Ibur' Icchnieal Me bors who arc or hrvc hcL,n i.()rrl)li\si()ncr\ ()t.Srrt( cenlrat Iitr or ltltve heJd aI c(luivrlcnl posl undcf tllc e\i\lirrr llN. r123..

u (i,\r ,,,,,(,,,(,' ,-_. _. 'Uurint

125. Setrcrarr to ihc Auth rit!._ llr '.1lcr

126. porrer to dcternIinc lhe nct rare oflax on rhe supp,t ,;:r;;,i.';,;';;;J;t"

(a) reducri()n in prices;

"rr ( ii i)

(2) lhe Djrccror Cercraj ot.Sal commcnsurale reduction in Driccs.

IJ0. confidcnriatirv of infornuli il]X o",.,'.,,, ,,, '."",,,,,,," ,,, "i., ,,',,,,,,,,,,,,,,,,,,,, rurnorrtres In drscharge ot his durics aeened 1., be rhc 0.,,;;ii;;,.'i,;:,:li from thc drle of reccift ol lhe repod lior th. l)Jr..t,,r (,( ( riri 1)l Sijli.l,1 , (ls (icl! I (. reduclron in prices, anv requcsl is receiverl in rvriling ll.on sLrch inlereslc(l l)i rtr.. . | | j I L ^r l'\ b. recipients ol_goods of scfviccs Undsf tjle prot.cr.riirrtsi terms of sub-rule (2)ol rule 138, E-way rute.- l-jll such linlc as Council, the Covernntent ntay. by chargc ofa conveyance carrying any movetnenl or in laansil storagc, Chaprcr XVt (A firil Si'rgh Nr.Ai)