CGST Rules Seventh Amendment 2019 for Annual Return

[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 $14^{\text{th}}$ 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)] Sl. No. | 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 Type of Inward Supply | GSTIN of Supplier/Self | GSTIN | Type of Document | No./B/E | Port Code | Date | Taxable Value | Integrated Tax | Central Tax | State/UT Tax | Type of Outward Supply | Type of Document | No. | Date | Taxable Value | Integrated Tax | Central Tax | State/UT Tax 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20

B2B/ B2C ”;

(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)

”;

(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)

”;

(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)

”;

(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

”;

(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:-

“Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier

Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient

”;