(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,
excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under
sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.
- In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -
(a) received supplies on which the benefit of the Government of India,
Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the
23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the
23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sbottom" width="8">
unregistered persons
C
Import of services
D
Net Tax Payable on
Tax
Tax /
Tax
UT
 
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Difference [A-(B+C)]
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E
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ITC available but not availed (out of D)
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F
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ITC available but ineligible (out of D)
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Tax
1
2
3
4
5
6
4
Details of advances, inward and outward supplies on which tax is payable as declared in returns
filed during the financial year
A
">
(A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
Inward supplies from
A
registered persons
(other than 7A above)
Supplies made to un-registered
persons (B2C)
B
Supplies made to registered persons
(B2B)
Zero rated supply (Export) on
C
payment of tax (except supplies to
SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
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videnumber G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13thOctober, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th
October, 2017.”.
- In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
- In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
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“FORM GST REG-20
[See rule 22(4)]
Reference No. - Date -
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ---------- dated ----- in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
<<text>>
or
The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.
Signature
< Name of the Officer>
Designation
Jurisdiction