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47/2017-Central Tax,dt. 18-10-2017 – Tenth Amendment to the CGST rules, 2017.

[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 Excise and Customs

Notification No. 47/2017 – Central Tax

New Delhi, the 18th October, 2017

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:-

  • These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
  • They shall come into force on the date of their publication in the Official
  1. In the Central Goods and Services Tax Rules, 2017, –
    • in rule 89, insub-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, –

  • the recipient of deemed export supplies; or
  • 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”;
  • 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;
  • in FORM GST RFD-01,
  • 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

 

 

 

(Amount in Rs.)

 

 

Sr.

No.

Invoice detailsIntegrated taxCessBRC/ FIRCIntegrated tax and cess involved in debit note, ifIntegrated tax and cess involved in credit note, ifNet Integrated tax and cess (6+7+10 –

11)

No.DateValueTaxable valueAmt. No.Date

 

 

         anyany 
123456789101112
           ”;

 

  • 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)

(Amount in Rs.)

 

GSTIN

of recipient

Invoice detailsShipping bill/ Bill of export/ Endorsed invoice by SEZIntegrated TaxCessIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess (8+9+10–

11)

No.DateValueNo.DateTaxable ValueAmt. 
123456789101112
           .”

 

 

 

 

 

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 

 

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 19thJune,2017, published vide number G.S.R 610 (E), dated the 19thJune, 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.

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