CGST (13th Amendment) Rules, 2017 notified by CBEC

CBEC notifies the CGST (13th Amendment) Rules, 2017, to effect amendments in GST Forms GSTR-1, RFD-01 and GST RFD-01A.

CBEC Central Tax Notification 70/2017 dt. 21/12/2017: CGST (13th Amendment) Rules 2017

G.S.R. 1531(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 (Thirteenth 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 FORM GSTR 1, for Table 6, the following shall be substituted, namely:-

6. Zero rated supplies and Deemed Exports
(contd… for revised format of Table 6 of Form GSTR 1, please refer above attachment)

(ii) in FORM GST RFD 01,

(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;

(b) after Statement 1, the following Statement shall be inserted, 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)]

(contd… for format of Statement 1A of Form GST RFD 10, please refer above attachment)

(c) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B
[rule 89(2)(g)]
Refund Type: On account of deemed exports
(contd… for format of Statement 5B of Form GST RFD 10, please refer above attachment)

(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-

DECLARATION
[rule 89(2)(g)]
(For recipient/supplier of deemed export)
(contd… for revised format of Declaration/ Undertaking in Form GST RFD 10, please refer above attachment)

(iii) in FORM GST RFD 01A,-

(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;

(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-

DECLARATION
[rule 89(2)(g)]
(For recipient/supplier of deemed export)
(contd… for revised format of Declaration/ Undertaking in Form GST RFD 01A, please refer above attachment)

(c) after Statement 1, the following Statement shall be inserted, 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)]
(contd… for format of Statement 1A of Form GST RFD 01A, please refer above attachment)

(d) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B
[rule 89(2)(g)]
Refund Type: On account of deemed exports
(contd… for format of Statement 5B of Form GST RFD 01A, 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. 55/2017 Central Tax, dated the 15th November, 2017, published vide number G.S.R 1411(E), dated the 15th November, 2017.

CGST (14th 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:
CBIC Circulars (CGST/ IGST/ UTGST): 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.

Leave a Reply