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The Central Government amends the Central Goods and Services Tax Rules, 2017. The update modifies rules for refund applications on deemed export supplies, allows the Commissioner to extend export bond time limits, and revises refund forms. The recipient or the supplier files the refund application for deemed exports under specific conditions. The Commissioner allows a further period beyond three months for export obligations under bond or letter of undertaking. The rules come into force on the date of publication in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 47/2017 – Central Tax
New Delhi, the 18th October, 2017
G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
(i) in rule 89, insub-rule (1), for third proviso, the following proviso shall be substituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, -
(ii) in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No. | Invoice details | Integrated tax Taxable value | Cess Amt. | BRC/ FIRC | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (6+7+10 - 11) No. | Date | No. | Date 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 ”
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
| GSTIN of recipient | Invoice details | Shipping bill/ Bill of export/ Endorsed invoice by SEZ | Integrated Tax | Cess Amt. | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (8+9+10– 11) | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| No. | Date | Value | No. | Date | Taxable Value | Amt. | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 45/2017-Central Tax, dated the 13th October, 2017, published vide number G.S.R 1251 (E), dated the 13th October, 2017.
