HIMACHAL
PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
PREAMBLE
In exercise of the powers conferred by section 164 of the Himachal
Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal
Pradesh is pleased to hereby make the following rules further to amend the
Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
Rule - 1.
(1) These rules may be
called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules,
2017.
(2) Save as otherwise
provided, they shall come into force on the date of their publication in the
Official Gazette.
Rule - 2.
In the Himachal
Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in
sub-rule (4), for the words "sixty days", the words "ninety
days" shall be substituted;
(ii) in rule 17, with
effect from the 24th June, 2017, in sub-rule (2), after the words, "said
form", the words "or after receiving a recommendation from the
Ministry of External Affairs, Government of India" shall be inserted;
(iii) in rule 40, with
effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the
following shall be substituted, namely:-
"(b)
the registered person shall within a period of thirty days from the date of
becoming eligible to avail the input tax credit under sub-section (1) of
section 18, or within such further period as may be extended by the
Commissioner by a notification in this behalf, shall make a declaration,
electronically, on the common portal in FORM GST ITC-01 to the effect that he
is eligible to avail the input tax credit as aforesaid:
Provided that any
extension of the time limit notified by the Central Commissioner shall be
deemed to be notified by the Commissioner.";
(iv) after rule 44, the
following rule shall be inserted, namely:-
"44A. Manner of
reversal of credit of Additional duty of Customs in respect of Gold dore
bar.-The credit of Central tax in the electronic credit ledger taken in terms
of the provisions of section 140 relating to the Cenvat Credit carried forward
which had accrued on account of payment of the additional duty of customs
levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51
of 1975), paid at the time of importation of gold dore bar, on the stock of
gold dore bar held on the 1stday of July, 2017 or contained in gold or gold
jewellery held in stock on the 1stday of July, 2017 made out of such imported
gold dore bar, shall be restricted to one-sixth of such credit and five-sixth
of such credit shall be debited from the electronic credit ledger at the time
of supply of such gold dore bar or the gold or the gold jewellery made there
from and where such supply has already been made, such debit shall be within
one week from the date of commencement of these Rules."
(v) in rule 61, with
effect from the 1stday of July, 2017, in sub-rule (5), for the words
"specify that", the words "specify the manner and conditions
subject to which the" shall be substituted;
(vi) in rule 87,-
(a) in sub-rule (2), the
following shall be inserted, namely:-
"Provided that
the challan in FORM GST PMT-06 generated at the common portal shall be valid
for a period of fifteen days.
Provided further that
a person supplying online information and database access or retrieval services
from a place outside India to a non-taxable online recipient referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may
also do so through the Board's payment system namely, Electronic Accounting
System in Excise and Service Tax from the date to be notified by the Board.";
(b) in sub-rule (3), for
the second proviso, the following proviso shall be substituted, namely:-
"Provided
further that a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient
referred to in section 14 of the Integrated Goods and Services Tax Act, 2017
(13 of 2017) may also make the deposit under sub-rule (2) through international
money transfer through Society for Worldwide Interbank Financial
Telecommunication payment network, from the date to be notified by the
Board.";
(vii) for rule 103, with
effect from the 1st day of July, 2017, the following rule shall be substituted,
namely:-
"103. The
Government shall appoint officers not below the rank of Joint Commissioner as
member of the Authority for Advance Ruling.";
(viii) in "FORM GST
REG-01" under the heading 'Instructions for submission of Application for
Registration', after Serial No. 15, the following Serial No. shall be inserted,
namely:-
"16. Government
departments applying for registration as suppliers may not furnish Bank Account
details.";
(ix) With effect from the
24th June, 2017 for "FORM GST REG-13", the following Form shall be
substituted, namely:-
"Form GST REG-13
[See Rule 17]
Application/Form for
grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
PART A
|
(i)
|
Name of the Entity
|
|
|
(ii)
|
Permanent Account Number (PAN) of
entity (Not applicable for entities specified in clause (a) of sub-section
(9) of section 25 of the Act)
|
|
|
(iii)
|
Name of the Authorized Signatory
|
|
|
(iv)
|
PAN of Authorized Signatory (Not
applicable for entities specified in clause (a) of sub-section (9) of section
25 of the Act)
|
|
|
(v)
|
Email Address of the Authorized
Signatory
|
|
|
(vi)
|
Mobile Number of the Authorized Signatory
(+91)
|
|
PART B
|
1.
|
Type of Entity (Choose one)
|
UN Body ?
Embassy ? Other Person ?
|
|
2.
|
Country
|
|
|
|
2A.
|
Ministry of External Affairs,
Government of India' Recommendation (if applicable)
|
Letter No.
|
Date
|
|
3.
|
Notification details
|
Notification No.
|
Date
|
|
4.
|
Address of the entity in State
|
|
|
|
|
Building No./Flat No.
|
Floor No.
|
|
|
|
Name of the Premises/Building
|
Road/Street
|
|
|
|
City/Town/Village
|
District
|
|
|
Block/Taluka
|
|
|
|
Latitude
|
Longitude
|
|
|
State
|
PIN Code
|
|
|
Contact Information
|
|
|
|
Email Address
|
|
Telephone number
|
|
|
|
Fax Number
|
|
Mobile Number
|
|
|
7.
|
Details of Authorized Signatory, if
applicable
|
|
|
|
Particulars
|
First Name
|
Middle Name
|
Last name
|
|
|
Name
|
|
|
|
|
|
Photo
|
|
|
|
|
|
Name of Father
|
|
|
|
|
|
Date of Birth
|
DD/MM/YYYY
|
Gender
|
<Male, Female,
Other>
|
|
|
Mobile Number
|
|
Email address
|
|
|
|
Telephone No.
|
|
|
|
|
Designation/Status
|
|
Director Identification Number (if
any)
|
|
|
|
PAN (Not applicable for entities
specified in clause (a) of sub-section (9) of section 25 of the Act)
|
|
Aadhaar Number (Not applicable for
entities specified in clause (a) of sub-section (9) of section 25 of the Act)
|
|
|
|
Are you a citizen of India?
|
Yes/No
|
Passport No. (in case of foreigners)
|
|
|
|
Residential Address
|
|
|
|
Building No/Flat No
|
|
Floor No
|
|
|
|
Name of the
|
|
Road/Street
|
|
|
|
Premises/Building
|
|
|
|
|
|
Town/City/Village
|
|
District
|
|
|
|
Block/Taluka
|
|
|
|
|
|
State
|
|
PIN Code
|
|
|
|
|
|
8.
|
Bank Account Details (add more if
required)
|
|
|
Account Number
|
|
Type of Account
|
|
|
|
IFSC
|
|
Bank Name
|
|
|
|
Branch Address
|
|
|
9.
|
Documents Uploaded
The authorized person who is in
possession of the documentary evidence shall upload the scanned copy of such
documents including the copy of resolution/power of attorney, authorizing the
applicant to represent the entity.
Or
The proper officer who has collected
the documentary evidence from the applicant shall upload the scanned copy of
such documents including the copy of resolution/power of attorney,
authorizing the applicant to represent the UN Body/Embassy etc. in India and
link it along with the UIN generated and allotted to respective UN
Body/Embassy etc.
|
|
11.
|
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 there from.
|
|
Place:
|
(Signature)
|
|
Date:
|
Name of Authorized Person:
|
|
Or
|
(Signature)
|
|
Place:
|
Name of Proper Officer:
|
|
Date:
|
Designation:
|
|
Jurisdiction:
|
Instructions for
submission of application for registration for UN Bodies/Embassies/others
notified by the Government.
Every person required
to obtain a unique identity number shall submit the application electronically.
?Application shall be filed through Common
Portal or registration can be granted suo-moto by proper officer.
The application filed
on the Common Portal is required to be signed electronically or through any
other mode as specified by the Government.
The details of the
person authorized by the concerned entity to sign the refund application or
otherwise, should be filled up against the "Authorized Signatory
details" in the application.
PAN/Aadhaar will not
be applicable for entities specified in clause (a) of sub-section (9) of
section 25 of the Act.
(x) With effect from the
1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the
word, figures and brackets "and 140(6)", the figures, brackets and
word", 140(6) and 140(7) shall be substituted;
(ii) in item (b), -
(a) after the word,
figures and brackets, "section 140(5)", the words, figures and
brackets "and section 140(7)" shall be inserted;
(b) for column heading 1,
the column heading "registration number of the supplier or input service
distributor" shall be substituted;
(c) in the heading of
column 8, after the words "Eligible duties and taxes", the brackets
and words "(central taxes)" shall be inserted.