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
(Please refer Notification for revised format)

(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)]

(Please refer Notification for format)

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

Statement 5B
[rule 89(2)(g)]
Refund Type: On account of deemed exports
(Please refer Notification for format)

(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)
(Please refer Notification for format)

(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)
(Please refer Notification for format)

(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)]
(Please refer Notification for format)

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

Statement 5B
[rule 89(2)(g)]
Refund Type: On account of deemed exports
(Please refer Notification for format)

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 19/06/2017, published vide number G.S.R 610(E), dated 19/062017 and last amended vide notification No. 55/2017 Central Tax, dated 15/112017, published vide number G.S.R 1411(E), dated 15/11/2017.

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, 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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