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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:-
(1) These rules may be called the Central Goods and Services Tax (Tenth
Amendment) Rules, 2017.
(2) 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, –
(i) 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, -
(a) the recipient of deemed export supplies; or
(b) 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”;
(ii) 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;
(iii) in FORM GST RFD-01,
(a) 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 details |
Integrated tax |
Cess |
BRC/ FIRC |
Integrated tax and cess involved in debit note, if any |
Integrated tax and cess involved in credit note, if any |
Net Integrated tax and cess (6+7+10 - 11) |
| No. |
Date |
Value |
Taxable value |
Amt. |
|
No. |
Date |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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(b) 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 details |
Shipping bill/ Bill of export/ Endorsed invoice by SEZ |
Integrated Tax |
Cess |
Integrated tax and cess involved in debit note, if any |
Integrated tax and cess involved in credit note, if any |
Net Integrated tax and cess (8+9+10– 11) |
| No. |
Date |
Value |
No. |
Date |
Taxable Value |
Amt. |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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(Gunjan Kumar Verma)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt.)]
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.
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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