CGST (7th Amendment) Rules, 2019 notified by CBIC

CBIC notifies the CGST (7th Amendment) Rules, 2019, to amend GST Forms RFD 01, GSTR 9 & 9C, to simplify the Annual GST Return and Audit Certificate.

CBIC Central Tax Notification 56/2019 dt. 14/11/2019: CGST (7th Amendment) Rules, 2019

G.S.R. 845(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)]
(..contd.. please refer Notification 56/2019 for revised format of Statement 1A of Annexure 1 in Form GST RFD 01)

(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)
(..contd.. please refer Notification 56/2019 for revised format of Statement 2 of Annexure 1 in Form GST RFD 01)

(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)
(..contd.. please refer Notification 56/2019for revised format of Statement 3 of Annexure 1 in Form GST RFD 01)

(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)
(..contd.. please refer Notification 56/2019 for revised format of Statement 4 of Annexure 1 in Form GST RFD 01)

(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
(..contd.. please refer Notification 56/2019 for format of Statement 4A of Annexure 1 in Form GST RFD 01)

(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)
(..contd.. please refer Notification 56/2019 for revised format of Statement 5 of Annexure 1 in Form GST RFD 01)

(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
(..contd.. please refer Notification 56/2019 for revised format of Statement 5B of Annexure 1 in Form GST RFD 01)

(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)
(..contd.. please refer Notification 56/2019 for revised format of Statement 6 of Annexure 1 in Form GST RFD 01)

(ii) in FORM GSTR 9, in the Table,- (..contd.. please refer Notification 56/2019 for revisions in Table of Form GSTR 9)

(iii) in FORM GSTR-9, in the instructions, (..contd.. please refer Notification 56/2019 for revisions in Instructions of Form GSTR 9)

3. In the said rules, in FORM GST GSTR 9C, (..contd.. please refer Notification 56/2019 for changes in Form GSTR 9C)

[F. No. 20/01/02/2019-GST]

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. 49/2019 Central Tax, dated the 9th October, 2019, published vide number G.S.R. 772(E), dated the 9th October, 2019.

CGST (8th Amendment) Rules, 2019 notified by CBIC 

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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