In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017
1. Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force from the 29th day of December, 2017.
2. Amendment in Rule 17
In rule 17 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), after the existing sub-rule (1), the following sub-rule shall be inserted; namely-
(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall deemed to be granted under the Uttarakhand Goods and services Tax Act, 2017.
3. Amendment in Rule 19
In rule 19 of the "Principal Rules", after the existing sub-rule (1), the following sub-rule shall be inserted, namely:-
(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.";
4. Amendment in Rule 89
In rule 89 of the "Principal Rules", with effect from 23rd October, 2017, for sub-rule (4) set out in column-1, the following sub-rule set out in column-2 shall be substituted, namely:-
Existing sub-rule
Hereby substituted sub-rule
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(E) "Adjusted Total turnover" means the turnover in the State as defined under subsection (112) of section 2, excluding the value of exempt supplies other than zerorated supplies, during the relevant period;
(F) "Relevant period" means the period for which the claim has been filed.
(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC / Adjusted Total Turnover} - tax payable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions "Net ITC" and "Adjusted Total turnover" shall have the same meanings as assigned to them in subrule (4).
Where, -
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(E) "Adjusted Total turnover" means the turnover in a State as defined under clause (112) of section 2, excluding -
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period;
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 914/2017/9(120)/XXVII(8)/2017dated 10th November, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 916/2017/9(120)/XXVII(8)/2017dated 10th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.";
5. Amendment in Rule 95
In rule 95 of the "Principal Rules"-
(a) for the existing sub-rule (4) set out in column-1, the following sub-rule set out in column-2 shall be substituted, namely:-
(b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted;
6. Amendment in Rule 96
In rule 96 of the "Principal Rules", with effect from 23rd October, 2017-
(a) in the heading, after the words "paid on goods", the words "or services" shall be inserted;
(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-
(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 914/2017/9(120)/XXVII(8)/2017 dated 10th November, 2017 or notification No. 916/2017/9(120)/XXVII(8)/2017 dated 10th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.";
For FORM GST REG-10 of the "Principal Rules", the following form shall be substituted, namely:-
7. Amendment in FORM GST REG-10
Form GST REG-10
[See Rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part - A
Part -B
1.
2.
3...
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7 Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, ............ hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
(a) For Own premises -
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises -
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above -
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorization letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For Authorised Signatory mentioned in the application form, Authorization or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorized signatory>> to act as an authorized signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
Acceptance as an authorized signatory
I <<(Name of authorized signatory>> hereby solemnly accord my acceptance to act as authorized signatory for the above referred business and all my acts shall be binding on the business.
Instructions -
1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.
8. Amendment in FORM GST REG-13,
in FORM GST REG-13 of the "Pricipal Rules"-
a. in PART-B, at serial no. 4, the words, "Address of the entity in State" shall be substituted with the words, "Address of the entity in respect of which the centralized UIN is sought";
b. in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise.";
9. Amendment in FORM GSTR -11,
in FORM GSTR -11 of the "Pricipal Rules" the following form shall be substituted, namely:-
Form GSTR -11
[See Rule 82]
3. Details of inward supplies received
(Amount in Rs. for all Tables)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Instructions:
1. Terms Used:
2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted.
3. For refund purposes only those invoices may be entered on which refund is sought.";
10. Amendment in FORM GST RFD-10 ,
in FORM GST RFD-10 of the "Pricipal Rules" the following form shall be substituted, namely:-
FORM GST RFD-10
[See Rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
<DD/MM/YY>
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I __________ as an authorized representative of << Name of Embassy/international organization >>
hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim.
11. Amendment in FORM GST DRC-07 ,
in FORM GST DRC-07 of the "Pricipal Rules" the Table at serial no. 5 shall be omitted.
(Radha Raturi)
Principal Secretary