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70/2017-Central Tax ,dt. 21-12-2017 – Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).

[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
  1. 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 detailsShipping bill/ Bill of exportIntegrated TaxCentral TaxState / UT TaxCess
No.DateValueNo.DateRateTaxable valueAmt.RateTaxable valueAmtRateTaxable valueAmt 
12345678910111213141516
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.

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