**Executive Summary:**
This document, titled "Delhi Goods and Services Tax Thirteenth Amendment Rules, 2017," amends the Delhi Goods and Services Tax Rules, 2017. It was issued by the Lt. Governor of the National Capital Territory of Delhi and is effective from December 21, 2017. The amendments primarily concern modifications to FORM GSTR-1 and FORM GST RFD-01/01A related to zero-rated supplies, deemed exports and inverted tax structure.
**Key Points / Main Content:**
* **Amendments to FORM GSTR-1:**
* Table 6, concerning zero-rated supplies and deemed exports, is substituted with a new table requiring detailed information, including GSTIN of recipient, invoice details, shipping bill or bill of export details, tax rates, taxable amounts, and values.
* **Amendments to FORM GST RFD-01:**
* In Table 7, clause (h), the phrase "Recipient of deemed export" is replaced with "Recipient of deemed export supplies/Supplier of deemed export supplies".
* Statement 1A is inserted after Statement 1, concerning ITC accumulated due to an inverted tax structure, requiring details of inward and outward supplies, including invoice information and tax paid.
* Statement 5B is inserted after Statement 5A, concerning deemed exports, requiring details of outward and inward supplies invoices with tax amounts.
* The DECLARATION rule 89(2)(g) is substituted with a revised declaration for recipient/supplier of deemed export, clarifying refund claims and input tax credit availment.
* **Amendments to FORM GST RFD-01A:**
* In Table 7, clause (g), the phrase "Recipient of deemed export" is replaced with "Recipient of deemed export Supplier of deemed export".
* A DECLARATION rule 89(2)(g) is inserted after the existing declaration, concerning recipient/supplier of deemed export refund claims and input tax credit.
* Statement 1A, concerning ITC accumulated due to an inverted tax structure, is inserted after Statement 1, requiring details of inward and outward supplies.
* Statement 5B, concerning deemed exports, is inserted after Statement 5A, requiring details of outward and inward supplies invoices with tax amounts.
**Impact Analysis:**
**Taxpayers/Businesses:**
* *Impact:* Modifications to reporting requirements for zero-rated supplies, deemed exports, and claims related to inverted tax structures.
* *Action Required:* Update systems and processes to comply with the new reporting formats in FORM GSTR-1 and FORM GST RFD-01/01A, ensure accurate documentation for refund claims, and understand the revised declaration requirements.
**Tax Authorities:**
* *Impact:* Changes in the information received and processed related to GST returns and refund claims.
* *Action Required:* Update systems to accommodate the new data formats and declaration requirements, and ensure staff are trained on the amended rules and procedures.
Key Entities Referenced
FORM GST RFD01: A form related to GST refund claims, specifically mentioned in the amendments regarding insertion of statements
National Capital Territory of Delhi: A Union Territory and metropolitan region encompassing Delhi and its surrounding areas in India. The government of this territory is issuing the notification.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to Goods and Services Tax, referenced as the basis for the rules being amended.
Delhi Goods and Services Tax Rules, 2017: The set of rules established by the Delhi government for the implementation of the Delhi Goods and Services Tax Act, which are being amended by this notification.
Delhi Goods and Services Tax Thirteenth Amendment Rules, 2017: The title given to the specific amendments to the Delhi Goods and Services Tax Rules, 2017, being introduced by this notification.
FORM GSTR1: A form related to the Goods and Services Tax, specifically mentioned in the amendments regarding changes to Table 6.
FORM GST RFD01A: A form related to GST refund claims, specifically mentioned in the amendments regarding insertion of statements
Central Goods and Services Tax Act: Reference to the Central Goods and Services Tax Act, related to conditions for refund.
jftLVªh la- Mh-,y-µ33002@99 Hkkjr ljdkj REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
la- 20] fnYyh] c`gLifrokj] tuojh 18] 2018@ikS"k 28] 1939 ¹jk-jk-jk-{ks-fn- la- 422
No. 20] DELHI, THURSDAY, JANUARY, 18, 2018/PAUSHA 28, 1939 [N.C.T.D. No. 422
Hkkx—IV
PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) (ररररााााजजजज(cid:7)(cid:7)(cid:7)(cid:7)वववव---- 1111) ििििववववभभभभाााागगगग
अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ल ी, 17 जनवरी,,,, 2018
सससस..ंं..ंं 77770000////2222000011117777–रररराााा(cid:8)(cid:8)(cid:8)(cid:8)यययय ककककरररर
सससस..ंं..ंं फफफफाााा.... 3333((((77777777))))////ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)((((ररररााााजजजज(cid:7)(cid:7)(cid:7)(cid:7)वववव----1111))))////2222000011117777----2222000011118888////डडडडीीीीएएएएसससस----VI////33337777....————रा(cid:9)ीय राजधानी (cid:11)े(cid:13) (cid:1)द(cid:3)ली के उपरा(cid:16)यपाल, (cid:1)द(cid:3)ली माल और सेवाकर अिधिनयम, 2017 (2017 का (cid:1)द(cid:3)ली
अिधिनयम 03) क(cid:18) धारा 164 (cid:19)ारा (cid:20)द(cid:21) शि(cid:24)य(cid:25) का (cid:20)योग करत े (cid:28)ए (cid:1)द(cid:3)ली माल और सेवाकर िनयम, 2017 का और संशोधन करन े के िलए िन(cid:31)िलिखत िनयम
बनाते अथा$त ्:--
361 DG/2018 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
1. (1) इन िनयम(cid:25) का सि(cid:11)( त नाम (cid:1)द(cid:3)ली माल और सेवा कर (ततततरेेेे हवाँ संशोधन) िनयम, 2017 ह ै ।
(2) य े 21 (cid:1)दसम् बर 2017 से (cid:20)वृ+ त (cid:28)ए मान े जाएंगे ।
2. (cid:1)द(cid:3)ली माल और सेवा कर िनयम, 2017 म,, -
(i) (cid:20)-प जीएसटीआर-1 म,, सारणी-6 के 3थान पर िन(cid:31)िलिखत रखा जाएगा, अथात$ ् :--
““““6666.... शशशश(cid:13)(cid:13)ूू(cid:13)(cid:13)ूू यययय ददददरररर पपपप(cid:16)(cid:16)ूू(cid:16)(cid:16)ूू ततततययययाााा ंंंंऔऔऔऔरररर ससससममममझझझझ ेे ेेगगगगएएएए ििििननननययययाााातत(cid:27)(cid:27)तत(cid:27)(cid:27)
(cid:1)ाि(cid:4)कता(cid:7) का बीजक के (cid:13)यौरे िश(cid:18)पग एक(cid:22)कृत कर क(cid:24)(cid:25)ीय कर रा(cid:26)यकर/संघ रा(cid:26)य(cid:31)े कर उपकर
जीएसटीआईएन िबल/िनया(cid:7)त का
िबल
सं. तारीख मू#य सं. तारीख दर कराधेय मू#य रकम दर कराधेय मू#य रकम दर कराधेय मू#य रकम
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
6क. िनया(cid:7)त
6ख. िवशेष आ)थक जोन इकाई या िवशेष आ)थक जोन िवकासकता(cid:7) को क(cid:22) गई पू)तयां
6ग. समझे गए िनया(cid:7)त
”;
(ii) (cid:20)-प जीएसटी आरएफडी-01, -
(क) सारणी 7 म,, खंड (ज) म,, “समझे गए िनया$त का (cid:20)ाि=कता”$ श>द(cid:25) के 3थान पर “समझी गई िनया$त पूAतय(cid:25) का (cid:20)ाि=कता$/समझी गई िनया$त पूAतय(cid:25) का पूAतकार” श>द
रखे जाएंग े;PART IV] DELHI GAZETTE : EXTRAORDINARY 3
(ख) िववरण 1 के पCात् िन(cid:31)िलिखत िववरण अतं :3थािपत (cid:1)कया जाएगा, अथा$त ् :--
““““ििििववववववववररररणणणण 1111कककक [[[[ििििननननययययमममम 88889999((((2222))))((((जजजज))))]]]]
(cid:28)(cid:28)(cid:28)(cid:28)ििििततततददददाााायययय (cid:29)(cid:29)(cid:29)(cid:29)कककक(cid:7)(cid:7)(cid:7)(cid:7)मममम :::: िवपय$3त कर ढांचे के कारण संिचत आईटीसी [धारा 54(3) के पहले परंतुक का खंड (ii)]
/म सं. (cid:1)ा(cid:4) पू)तय1 के आवक बीजक1 के आवक पू)तय1 पर संद3 कर जारी जावक पू)तय1 के बीजक1 के (cid:13)यौरे जावक पू)तय1 पर संद3 कर
(cid:13)यौरे
सं. तारीख कराधये मू#य एक(cid:22)कृत कर क(cid:24)(cid:25)ीय कर रा(cid:26)य कर/संघ सं. तारीख कराधेय मू#य एक(cid:22)कृत कर क(cid:24)(cid:25)ीय कर रा(cid:26)य कर/संघ
रा(cid:26)य(cid:31)े कर रा(cid:26)य(cid:31)े कर
1 2 3 4 5 6 7 8 9 10 11 12 13
”;
(ग) िववरण 5क के पCात ् िन(cid:31)िलिखत िववरण अंत:3थािपत (cid:1)कया जाएगा, अथा$त ् :--
““““ििििववववववववररररणणणण 5555खखखख [[[[ििििननननययययमममम 88889999((((2222))))((((छछछछ))))]]]]
(cid:20)ितदाय (cid:1)क3म : समझे गए िनया$त(cid:25) के लेख े
(रकम Fपए म),
Gम सं. पूAतकार (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म , जावक संद(cid:21) कर
पूAतय(cid:25) के बीजक(cid:25) के >यौरे/(cid:20)ाि=कता$ (cid:19)ारा (cid:20)ितदाय क(cid:18) दशा म,
आवक पूAतय(cid:25) के बीजक(cid:25) के >यौरे
सं. तारीख कराधेय मू(cid:3)य एक(cid:18)कृत कर क,Lीय कर रा(cid:16)य कर/संघ रा(cid:16)य(cid:11)े(cid:13) कर उपकर
1 2 3 4 5 6 7 8
;”4 DELHI GAZETTE : EXTRAORDINARY PART IV]
(घ) घोषणा [िनयम 89(2)(छ)] के 3थान पर िन(cid:31)िलिखत रखा जाएगा, अथा$त ्:-
““““घघघघोोोोषषषषणणणणाााा [[[[ििििननननययययमममम 88889999((((2222))))((((छछछछ))))]]]]
(समझे गए िनया$त के (cid:20)ाि=कता$/पूAतकार के िलए)
(cid:20)ाि=कता$ (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म ,
म,N घोषणा करता P ं(cid:1)क (cid:20)ितदाय का दावा केवल उन बीजक(cid:25) के िलए (cid:1)कया गया ह,ै िजनके >यौरे िववरण 5ख म, उस कर अविध के िलए (cid:1)दए गए ह,N िजसके िलए (cid:20)ितदाय का दावा (cid:1)कया जा
रहा ह ैऔर रकम उ(cid:24) कर अविध के िलए फाइल क(cid:18) गई वैध िववरणी म, िलए गए इनपुट कर (cid:20)+यय क(cid:18) रकम स े अिधक नहW ह ै । म,N यह भी घोषणा करता P ं(cid:1)क पूAतकार ने उ(cid:24) पूAतय(cid:25) के
संबंध म, (cid:20)ितदाय का दावा नहW (cid:1)कया ह ै ।
पूAतकता$ (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म ,
म,N घोषणा करता P ं(cid:1)क (cid:20)ितदाय का दावा केवल उन बीजक(cid:25) के िलए (cid:1)कया गया ह,ै िजनके >यौरे िववरण 5ख म, उस कर अविध के िलए (cid:1)दए गए ह,N िजसके िलए (cid:20)ितदाय का दावा (cid:1)कया जा
रहा ह ै । म,N यह भी घोषणा करता P ं (cid:1)क (cid:20)ाि=कता$ उ(cid:24) पूAतय(cid:25) के संबंध म , (cid:1)कसी (cid:20)ितदाय का दावा नहW करेगा और (cid:20)ाि=कता$ ने ऐसी पूAतय(cid:25) पर (cid:1)कसी इनपुट कर (cid:20)+यय भी नहW िलया ह ै।
ह3ता(cid:11)र
नाम –
पदनाम/(cid:20)ाि3थित”;
ववववचचचचननननबबबबधधंंधधंं
मN एतद(cid:19)् ारा, वचन दते ा P ँ (cid:1)क य(cid:1)द बाद म, यह पाया जाता ह ै (cid:1)क ]र फ^ड क(cid:18) गई राि श के संबंध म , सीजीएसटी अिधिनयम/एससीजीएसटी अिधिनयम क(cid:18) धारा 42 क(cid:18) उपधारा (2) के साथ
प]ठ त धारा 16 क(cid:18) उपधारा (2) के उपवा‘ य (ग) म, िवि नa द bट अपे(cid:11)ाय , पूरी नहW (cid:28)ई ह ैतो मN 3व ीकृत ]र फ^ड क(cid:18) रािश तथा साथ म, उस पर लगन े वाले >य ाज को लौटा दगँू ा ।
ह3 ता(cid:11)र
नाम--
पदनाम/(cid:20)ाि3थित”;PART IV] DELHI GAZETTE : EXTRAORDINARY 5
(iii) (cid:20)-प जीएसटी आरएफडी-01क म,, -
(क) सारणी 7 म,, खंड (छ) म,, “समझे गए िनया$त का (cid:20)ाि=कता”$ श>द(cid:25) के 3थान पर “समझे गए िनया$त का (cid:20)ाि=कता$/समझे गए िनया$त का पूAतकता”$ श>द रखे जाएंगे ;
(ख) घोषणा : [िनयम 89(2)(च)] के पCात् िन(cid:31)िलिखत अंत:3थािपत (cid:1)कया जाएगा, अथा$त ् :--
“घोषणा [िनयम 89(2)(छ)]
(समझे गए िनया$त का (cid:20)ाितकता$/पूAतकार)
(cid:20)ाि=कता$ (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म ,
म,N घोषणा करता P ं(cid:1)क (cid:20)ितदाय का दावा केवल उन बीजक(cid:25) के िलए (cid:1)कया गया ह,ै िजनके >यौरे िववरण 5ख म, उस कर अविध के िलए (cid:1)दए गए ह,N िजसके िलए (cid:20)ितदाय का दावा (cid:1)कया जा
रहा ह ैऔर रकम उ(cid:24) कर अविध के िलए फाइल क(cid:18) गई वैध िववरणी म, िलए गए इनपुट कर (cid:20)+यय क(cid:18) रकम स े अिधक नहW ह ै । म,N यह भी घोषणा करता P ं(cid:1)क पूAतकार ने उ(cid:24) पूAतय(cid:25) के
संबंध म, (cid:20)ितदाय का दावा नहW (cid:1)कया ह ै ।
पूAतकता$ (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म ,
म,N घोषणा करता P ं(cid:1)क (cid:20)ितदाय का दावा केवल उन बीजक(cid:25) के िलए (cid:1)कया गया ह,ै िजनके >यौरे िववरण 5ख म, उस कर अविध के िलए (cid:1)दए गए ह,N िजसके िलए (cid:20)ितदाय का दावा (cid:1)कया जा
रहा ह ै । म,N यह भी घोषणा करता P ं (cid:1)क (cid:20)ाि=कता$ उ(cid:24) पूAतय(cid:25) के संबंध म , (cid:1)कसी (cid:20)ितदाय का दावा नहW करेगा और (cid:20)ाि=कता$ ने ऐसी पूAतय(cid:25) पर (cid:1)कसी इनपुट कर (cid:20)+यय भी नहW िलया ह ै।
ह3ता(cid:11)र
नाम –
पदनाम/(cid:20)ाि3थित”;6 DELHI GAZETTE : EXTRAORDINARY PART IV]
ववववचचचचननननबबबबधधंंधधंं
मN एतद ्(cid:19)ारा, वचन दते ा P ँ (cid:1)क य(cid:1)द बाद म, यह पाया जाता ह ै(cid:1)क ]र फ^ड क(cid:18) गई राि श के संबंध म, सीजीएसटी अिधिनयम / एससीजीएसटी अिधिनयम क(cid:18) धारा 42 क(cid:18) उपधारा (2) के
साथ प]ठ त धारा 16 क(cid:18) उपधारा (2) के उपवा‘ य (ग) म, िवि नa द bट अपे(cid:11)ाय , पूरी नहW (cid:28)ई ह ैतो म N 3व ीकृत ]र फ^ड क(cid:18) रािश तथा साथ म , उस पर लगने वाले >य ाज को लौटा दँगू ा ।
ह3 ता(cid:11)र
नाम--
पदनाम / (cid:20)ाि3थित”;
(ग) िववरण 1 के पCात ्िन(cid:31)िलिखत िववरण अतं :3थािपत (cid:1)कया जाएगा, अथा$त ्:--
““““ििििववववववववररररणणणण 1111कककक [[[[ििििननननययययमममम 88889999((((2222))))((((जजजज))))]]]]
(cid:20)ितदाय (cid:1)क3म : िवपय$3त कर ढांचे के कारण संिचत आईटीसी [धारा 54(3) के पहले परंतुक का खंड (ii)]
/म सं. (cid:1)ा(cid:4) पू)तय1 के आवक बीजक1 के आवक पू)तय1 पर संद3 कर जारी जावक पू)तय1 के बीजक1 के (cid:13)यौरे जावक पू)तय1 पर संद3 कर
(cid:13)यौरे
सं. तारीख कराधेय मू#य एक(cid:22)कृत कर क(cid:24)(cid:25)ीय कर रा(cid:26)य कर/संघ सं. तारीख कराधेय मू#य एक(cid:22)कृत कर क(cid:24)(cid:25)ीय कर रा(cid:26)य कर/संघ
रा(cid:26)य(cid:31)े कर रा(cid:26)य(cid:31)े कर
1 2 3 4 5 6 7 8 9 10 11 12 13
”;PART IV] DELHI GAZETTE : EXTRAORDINARY 7
(घ) िववरण 5क के पCात ् िन(cid:31)िलिखत िववरण अंत:3थािपत (cid:1)कया जाएगा, अथा$त् :--
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(cid:20)ितदाय (cid:1)क3म : समझे गए िनया$त(cid:25) के लेख े
(रकम Fपए म),
Gम सं. पूAतकार (cid:19)ारा (cid:20)ितदाय का दावा करने क(cid:18) दशा म, जावक संद(cid:21) कर
पूAतय(cid:25) के बीजक(cid:25) के >यौरे/(cid:20)ाि=कता$ (cid:19)ारा (cid:20)ितदाय का दावा
करने क(cid:18) दशा म , आवक पूAतय(cid:25) के बीजक(cid:25) के >यौरे
सं. तारीख कराधेय मू(cid:3)य एक(cid:18)कृत कर क,Lीय कर रा(cid:16)य कर/संघ रा(cid:16)य(cid:11)े(cid:13) कर उपकर
1 2 3 4 5 6 7 8
;”
रा(cid:9)ीय राजधानी (cid:11)े(cid:13) (cid:1)द(cid:3)ली के उपरा(cid:16)यपाल
के आदेश से तथा उनके नाम पर,
ए. के. eसह, उप-सिचव-VI ( िव(cid:21))
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 17th January, 2018
No. 70/2017–State Tax
No. F. 3(77)/Fin(Rev-I)/2017-18/DS-VI/37.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act
03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules,
2017, namely:—
1. (1) These rules may be called the Delhi Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 21st day of December, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, -
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-8 DELHI GAZETTE : EXTRAORDINARY PART IV]
“6. Zero rated supplies and Deemed Exports
GSTIN of Invoice details Shipping bill/ Integrated Tax Central Tax State Tax/UT Tax Cess
recipient Bill of export
No. Date Value No. Date Rate Taxable Amt. Rate Taxable Amt Rate Taxable Amt
value value value
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
”;
(ii) in FORM GST RFD-01,-
(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 first proviso to section 54(3)]
Sl. Details of invoices of inward Tax paid on inward supplies Details of invoices of outward supplies Tax paid on outward supplies
No. supplies received issued
No. Date Taxable Integrated Central State Tax/ No. Date Taxable Value Integrated Central State Tax/
Value Tax Tax Union Tax Tax Union
territory territory
Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
”;PART IV] DELHI GAZETTE : EXTRAORDINARY 9
(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)
Sl. No. Details of invoices of outward supplies in case refund Tax paid
is claimed by supplier/Details of invoices of inward
supplies in case refund is claimed by recipient
No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess
1 2 3 4 5 6 7 8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(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/Status10 DELHI GAZETTE : EXTRAORDINARY PART IV]
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:-
“DECLARATION [rule 89(2)(g)]
(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/StatusPART IV] DELHI GAZETTE : EXTRAORDINARY 11
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:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. Details of invoices of inward Tax paid on inward supplies Details of invoices of outward supplies Tax paid on outward supplies
No. supplies received issued
No. Date Taxable Integrated Central State Tax No. Date Taxable Value Integrated Central State Tax
Value Tax Tax /Union Tax Tax /Union
territory Tax territory Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
”;12 DELHI GAZETTE : EXTRAORDINARY PART IV]
(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)
Sl. No. Details of invoices of outward supplies in case refund Tax paid
is claimed by supplier/ Details of invoices of inward
supplies in case refund is claimed by recipient
No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess
1 2 3 4 5 6 7 8
”.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.