CGST (10th Amendment) Rules, 2017 notified by CBEC

CBEC notifies the CGST (10th Amendment) Rules, 2017. Rules 89 and 96A have been amended along with Form GST RFD-01 (Statement 2 and 4) relating to application for refunds to exporters of services and SEZ supplies/ deemed exports, where claimant doesn’t avail ITC.

CBEC Central Tax Notification 47/2017 dt. 18/10/2017: CGST (10th Amendment) Rules 2017

G.S.R. 1304(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.

2. In the Central Goods and Services Tax Rules, 2017,–

(i) in rule 89, in sub-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,-

(a) the recipient of deemed export supplies; or

(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund;

(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
(…contd… for revised format of Statement 2 in Form GST RFD 01, please refer above attachment)

(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)
(…contd… for revised format of Statement 4 in Form GST RFD 01, please refer above attachment)

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.

CGST (11th Amendment) Rules, 2017 notified by CBEC

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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