In exercise of the powers conferred by Section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (no. 06 of 2017), the Govenor is pleased to make the following further amends the Uttarakhand Goods and Services Tax Act, 2017, namely:-

Uttarakhand Goods and Services Tax Act (Thirteenth Amendment) Rules, 2017

1. Short title and Commencement.

(1) These rules may be called the Uttarakhand Goods and Services Tax Act (Thirteenth Amendment) Rules, 2017

(2) It shall be deemed to come into force from the 21st day of December, 2017.

Amendment in FORM GSTR-1

in FORM GSTR-1, of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter called the principal Rules), for the Existing Table - 6, the following table shall be substituted, namely:-

"6. Zero rated supplies and Deemed Exports

Amendment in FORM GST RFD-01

in FORM GST RFD-01 of the pricipal rules,-

(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:-

Statement - 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]

(c) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B: [rule 89(2)(g)]

Refund Type:On account of deemed exports

(Amount in Rs.)

(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-

DECLARATION [rule 89(2)(g)]

(For recipients/supplier of deemed export)

In case of refund claimed by receipient

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.

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.

Amendment in FORM GST RFD-01A

in FORM GST RFD-01A of the pricipal rules,-

(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:-

DECLARATION [rule 89(2)(g)]

(For recipients/supplier of deemed export)

In case of refund claimed by receipient

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.

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.

(c) after Statement 1, the following Statement shall be inserted, namely:-

Statement - 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]

(d) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B: [rule 89(2)(g)]

Refund Type:On account of deemed exports

(Amount in Rs.)

(Radha Raturi)

Principal Secretary