[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:-
(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
Integrated
tax and
cess
involved
in credit
note, if
Net
Integrated
tax and
cess
(6+7+10 -
11)
No. Date Value
Taxable
value
Amt.
No. Date
any
any
1
2
3
4
5
6
7
8
9
10
11
12
”;
(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
.”
[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.
