THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. F.No. 12(46)FD/Tax/2017-Pt-IV-147] dated: 21st December 2017,-

In exercise of the powers conferred by section 164 of the Rajasthan Goods and-Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

(2) They shall come into force with immediate effect.

2. Amendment of Form GSTR-l.-

In Form GSTR-1 appended to the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the existing serial number 6 and entries thereto including its table shall be substituted by the following, namely:-

6. Zero rated supplies and Deemed Exports

GSTIN of recipient

Invoice details

Shipping bill/ Bill of export

Integrated Tax

CentralTax

State Tax/UTTax

Cess

No.

Date

Value

No.

Date

Rate

Taxable value

Amt.

Rate

Taxable value

Amt.

Rate

Taxable value

Amt.

6A. Exports

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

3. Amendment of Form-GST-RFD-O1-

(1) In Form-GST-RFD-01 appended to the said rules,-

(i) in clause (h) of serial number 7 of the table, for the existing expression "Recipient of deemed export", the expression "Recipient of deemed export supplies/ Supplier of deemed export supplies" shall be substituted;

(ii) for the existing 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.

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) after the existing Statement-1 of Annexure-1, the following new Statement-1A 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)]

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
Sl. No.	No	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union territory Tax	No	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union territory Tax
1	2	3	4	5	6	7	8	9	10	11	12	13

(iv) after the existing Statement-5 A of Annexure-1, the following new Statement-5B shall be inserted, namely:

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

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
Sl. No.	No.	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union Territory Tax	Cess
1	2	3	4	5	6	7	8

4. Amendment of Form GST RFD-01 A.-

(1) In Form GST RFD-01A appended to the said rules,-

(i) in clause (g) of serial number 7 of the table, for the existing expression "Recipient of deemed export", the expression "Recipient of deemed export supplies/ Supplier of deemed export supplies" shall be substituted;

(ii) after the existing 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

In case refund claimed by supplier

Signature
Name -
	Designation / Status

UNDERTAKING

Signature
Name -
	Designation / Status

(iii) after the existing Statement-1 of Annexure-1, the following new Statement-1A 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)]

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
Sl. No.	No	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union territory Tax	No	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union territory Tax
1	2	3	4	5	6	7	8	9	10	11	12	13

(iv) after the existing Statement-5 A of Annexure-1, the following new Statement-5B shall be added, namely

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

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
Sl. No.	No.	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union Territory Tax	Cess
1	2	3	4	5	6	7	8

By Order of the Governor

(Shankarlal Kumawat)

Joint Secretary to the Government