15/2017-Central Tax,dt. 01-07-2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017

[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. 15/2017 Central Tax

New Delhi, the 1^st July, 2017

10 Ashadha, 1939 Saka

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 (Third Amendment) Rules, 2017.

(2) They shall come into force with effect from the 1^st day of July, 2017.

2. In the Central Goods and Services Tax Rules, 2017,

(i) in rule 44,
(a) in sub-rule (2), for the words integrated tax and central tax, the words central tax, State tax, Union territory tax and integrated tax shall be substituted;
(b) in sub-rule (2), after the words integrated tax, for the brackets and figure (2), the brackets and figure (3) shall be substituted;
(c) in sub-rule (6), for the words and letters IGST and CGST, the words central tax, State tax, Union territory tax and integrated tax shall be substituted;
(ii) in rule 96,
(a) in sub-rule(1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters FORM GSTR 3, the words and figures or FORM GSTR-3B, as the case may be; shall be inserted;
(iii) after rule 96, the following rule shall be inserted, namely:-
96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of

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