[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. 70/2017 – Central Tax
New Delhi, the 21st December, 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 (Thirteenth Amendment) Rules,
- They shall come into force on the date of their publication in the Official
- In the Central Goods and Services Tax Rules, 2017, –
- in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
| GSTIN of recipient | Invoice details | Shipping bill/ Bill of export | Integrated Tax | Central Tax | State / UT Tax | Cess | |||||||||
| No. | Date | Value | No. | Date | Rate | Taxable value | Amt. | Rate | Taxable value | Amt | Rate | Taxable value | Amt | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 6A. Exports | |||||||||||||||
| 6B. Supplies made to SEZ unit or SEZ Developer | |||||||||||||||
| 6C. Deemed exports | |||||||||||||||
| ”; | |||||||||||||||
- in FORM GST RFD-01,-
- 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;
- 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)]
| Sl. No. | Details of invoices of inward supplies received | Tax paid on inward supplies | Details of invoices of outward supplies issued | Tax paid on outward supplies | ||||||||
| No. | Date | Taxable Value | Integrated Tax | Central Tax | State / Union territory Tax | No. | Date | Taxable Value | Integrated Tax | Central Tax | State / Union territory Tax | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| ”; | ||||||||||||
- after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
| Sl. No. | Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient | Tax paid | |||||
| No. | Date | Taxable Value | Integrated Tax | Central Tax | State /Union Territory Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| ;” | |||||||
- for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
- in FORM GST RFD-01A,-
- 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;
- after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
- 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)]
| Sl. No. | Details of invoices of inward supplies received | Tax paid on inward supplies | Details of invoices of outward supplies issued | Tax paid on outward supplies | ||||||||
| No. | Date | Taxable Value | Integrated Tax | Central Tax | State / Union territory Tax | No. | Date | Taxable Value | Integrated Tax | Central Tax | State / Union territory Tax | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| ”; | ||||||||||||
- after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
| Sl. No. | Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient | Tax paid | |||||
| No. | Date | Taxable Value | Integrated Tax | Central Tax | State /Union Territory Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| ”. | |||||||
[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 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 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.
