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55/2017-Central Tax ,dt. 15-11-2017 – Twelfth amendment to 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. 55/2017 – Central Tax

New Delhi, the 15th November, 2017

 

 ……(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 (Twelfth 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 43, after sub-rule (2), the following explanation shall be inserted, namely:-

“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.”;

 

  • in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be substituted;

 

  • after rule 97, the following rule shall be inserted, namely:-

“97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing  of  the  said  application,  intimation,  reply,  declaration,  statement  or

 

issuance of the said notice, order or certificate in such Forms as appended to

these rules.”;

 

  • after rule 107, the following rule shall be inserted, namely:-

“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

 

  • after rule 109, the following rule shall be inserted, namely:-

“109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

  • the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
  • the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent,

within three months from the date on which the said decision or order is communicated to such person.

  • An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to

  • the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
  • the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or ”;

 

  • in rule 124, –
    • in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-

“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;

  • in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –

 

“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;

  • after the  “FORM  GST  RFD-01”,  the  following  forms  shall  be  inserted, namely:-

 

 

“FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

 

1.GSTIN / Temporary ID 
2.Legal Name 
3.Trade Name, if any 
4.Address 
5.Tax period

(if applicable)

From <Year><Month>       To            <Year><Month>
6.Amount of Refund Claimed(Rs.)ActTaxInterestPenaltyFeesOthersTotal
Central tax      
State / UT tax      
Integrated tax      
Cess      
Total      
7.Grounds of Refund Claim (select from drop down)(a)Excess balance in Electronic Cash Ledger
(b)Exports of services- with payment of tax
(c)Exports of goods / services- without payment of tax (accumulated ITC)
(d)ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(e)On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f)On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)Recipient of deemed export

 

 

 

Signature Name –

Designation / Status

 

 

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or

services used for making ‘nil’ rated or fully exempt supplies.

Signature Name –

Designation / Status

 

 

DECLARATION [rule 89(2)(f)]

 

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

 

Signature Name –

Designation / Status

 

 

SELF- DECLARATION [rule 89(2)(l)]

I/We                                        (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from-

–to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

 

Signature Name –

Designation / Status

 

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause

(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

 

 

 

Annexure-1

Statement -1 [rule 89(5)]

 

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

 

(Amount in Rs.)

 

Turnover of inverted rated supply of goodsTax payable on such inverted rated supply of goodsAdjusted total turnoverNet input tax creditMaximum refund amount to be claimed [(1×4÷3)-2]
12345
     

 

 

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

 

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    

 

 

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

 

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    

 

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

 

 

1.ARN 
2.GSTIN / Temporary ID 
3.Legal Name 
4.Filing Date 
5.Reason of Refund 
6.Financial Year 
7.Month 
8.Order No.: 
9.Order issuance Date: 
10.Payment Advice No.: 
11.Payment Advice Date: 
12.Refund Issued To :Drop down: Taxpayer / Consumer Welfare Fund
13.Issued by: 
14.Remarks: 
15.Type of OrderDrop Down: RFD- 04/ 06/ 07 (Part A)
16.Details of Refund Amount (As per the manually issued Order):
Descripti onIntegrated TaxCentral Tax State/ UT taxCess
  
 TaxInterestPenaltyFeesOthersTotalTaxInterestPenaltyFeesOthersTotalTaxInterestPenaltyFeesOthersTotalTaxInterestPenaltyFeesOthersTotal
a. Refund amount claimed                        
b.Refund Sanctio ned on provisi onal basis                        
c. Remain ing Amoun t                        

 

 

d.Refund amount in- admissi ble                        
e. Gross amount to be paid                        
f. Interest (if any)                        
g. Amoun t adjuste d against outstan ding demand under the existing law or under the Act                        
h.Net

amount to be paid

                        
17.Attachments (Orders)RFD-04; RFD- 06; RFD 07 (Part A)
Date: Place:Signature (DSC): Name: Designation: Office Address:  ”

 

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

 

 

 

(Dr.Sreeparvathy S.L.)

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 19th June, 2017 and last amended vide notification No. 51/2017-Central Tax, dated the 28thOctober, 2017, published vide number

G.S.R 1344 (E), dated the 28th October, 2017.

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