[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 Indirect Taxes and Customs
Notification No. 56/2019 – Central Tax
New Delhi, the 14th November, 2019
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. (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment)
Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules),-
(i) in FORM GST RFD-01, in Annexure 1,
(a) for Statement 1A, the following Statement shall be substituted, 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)]
S
l.
N
o
.
Details of documents of inward
supplies received of inputs
received
Tax paid on
inward
supplies
Details of documents
of outward supplies
issued
Tax paid on
outward
supplies
T
yp
e
of
In
w
ar
d
S
up
pl
y
GS
TIN
of
Sup
plier
/Sel
f
GS
TIN
Ty
pe
of
Do
cu
me
nt
N
o./
B/
E
P
o
rt
C
o
d
e
D
a
t
e
Ta
xa
bl
e
V
al
ue
Int
egr
ate
d
Ta
x
C
en
tr
al
T
ax
Sta
te/
U
T
Ta
x
Ty
pe
of
Ou
tw
ard
Su
ppl
y
Ty
pe
of
Do
cu
me
nt
N
o
.
D
a
t
e
Ta
xa
bl
e
V
al
ue
Int
egr
ate
d
Ta
x
C
en
tr
al
T
ax
Sta
te/
U
T
Ta
x
1
2
3
4
5
6
7
8
9
10
11
12
13
1
4
1
5
16
17
18
19
2
B2
B/
B2
C
”;
(b) for Statement 2, the following Statement shall be substituted, namely:-
“Statement 2 [rule 89(2)(c)]
Refund Type: Export of services with payment of tax (accumulated ITC)
Sr.
No.
Document Details
Integrated
Tax
Cess
BRC/ FIRC
Type of
Document
No.
Date
Value
Taxable
value
No.
Date
Value
1
2
3
4
5
7
8
9
10
11
12
”;
(c) for Statement 3, the following Statement shall be substituted, namely:-
“Statement 3 [rule 89(2)(b) and rule 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
Sr. N
o.
Document Details
Goods
/
Servic
es
(G/S)
Shipping bill/
Bill of export
EGM
Details
BRC/ FIRC
Type of
Docume
nt
No
.
Dat
e
Valu
e
Por
t
cod
e
No
.
Dat
e
Re
f
No
.
Dat
e
No
.
Dat
e
Valu
e
1
2
3
4
5
6
7
8
9
10
11
12
13
14
”;
(d) for Statement 4, the following Statement shall be substituted, namely:-
“Statement 4 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on
payment of tax)
GSTIN
of
recipient
Document Details
Shipping
bill/ Bill of
export/
Endorsed
invoice by
SEZ
Taxable
Value
Integrated
Tax
Cess
Type of
Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
3
”;
(e) after Statement 4, the following Statement shall be inserted, namely:-
“Statement 4A
Refund by SEZ on account of supplies received from DTA – With payment of tax
GSTIN
of
Supplie
r
Document Details
Shipping
bill/ Bill of
export/
Endorsed
invoice by
SEZ
Taxabl
e Value
Integrate
d Tax
Cess
Type of
Document
No.
Date
Valu
e
No.
Date
1
2
3
4
5
6
7
8
9
10
”;
(f) for Statement 5, the following Statement shall be substituted, namely:-
“Statement 5 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer
(without payment of tax)
(g) for Statement 5B, the following Statement shall be substituted, namely:-
Sr. No.
Document Details
Goods/
Services (G/S)
Shipping bill/
Bill of export/
Endorsed invoice
no.
Type of
Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
”;
4
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports claimed by supplier
Sl.
No.
Document details of inward
supplies in case refund is claimed
by Supplier
Tax paid
Type of
Document No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State/Union
Territory
Tax
Cess
1
2
3
4
5
6
7
8
9
Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports claimed by recipient
Sl.
No
.
Document details of inward
supplies in case refund is
claimed by recipient
Tax paid
GSTIN
of
Suppli
er
Type of
Docume
nt
No
.
Dat
e
Taxabl
e
Value
Integrat
ed Tax
Centr
al Tax
State/Uni
on
Territory
Tax
Ces
s
1
2
3
4
5
6
7
8
9
10
”;
(h) for Statement 6, the following Statement shall be substituted, namely:-
“Statement 6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-state to intra-state and vice
versa)
Document
Type
B2C/Registered
Recipeint
GSTIN/UIN
Name
(in
case
of
B2C)
Document Details
Type
of
Document
No.
Date
Value
Taxable
Value
1
2
3
4
5
6
7
8
Details of documents covering transaction considered as intra –State / inter-State
transaction earlier
Inter/Intra
Integrated
Tax
Central tax
State/UT
Tax
Cess
PoS
5
9
10
11
12
13
14
Transaction which were held inter State / intra-State supply subsequently
Inter/Intra
Integrated
Tax
Central tax
State/UT
Tax
Cess
PoS
15
16
17
18
19
20
”.
(ii) in FORM GSTR-9, in the Table,-
(a) against serial number 8C, in column 2,-
(A.) before the letters and words “ITC on inward supplies”, the word,
letters and figures “For FY 2017-18” shall be inserted;
(B.) after the entry ending with the words and figures, “April 2018 to
March 2019”, the following entry shall be inserted, namely :-
“For FY 2018-19, ITC on inward supplies (other than imports and
inward supplies liable to reverse charge but includes services received
from SEZs) received during 2018-19 but availed during April 2019 to
September 2019” ;
(b) in Pt. V,-
(A.) before the words “Particulars of the transactions”, the word, letters and
figures “For FY 2017-18” shall be inserted;
(B.) after the heading ending with the words and figures “April 2018 till
March 2019”, the following entry shall be inserted, namely :-
“For FY 2018-19, Particulars of the transactions for the FY 2018-19
declared in returns between April 2019 till September 2019”;
(iii) in FORM GSTR-9, in the instructions,
(a) for paragraph 2, the following paragraph shall be substituted, namely: -
“2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the
financial year for which the return is being filed for before filing this return
and for FY 2017-18, the details for the period between July 2017 to March
2018 are to be provided in this return.”;
(b) in paragraph 4, -
