CGST notification no. 47/2017 -Tenth Amendment to the CGST rules, 2017.

CGST notification no. 47/2017 -Tenth Amendment to the CGST rules, 2017.

LATEST >>> ELEVENTH AMENDMENT to the CGST rules,2017 vide Notification no. 51/2017 dated 28th October,2017

Tenth Amendment to the CGST rules, 2017.

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[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 andServices Tax Act, 2017 (12 of 2017), the Central Government hereby makes the followingrules 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, in sub-rule (1), for third proviso, the following proviso shall be substituted,namely:-

Provided also that in respect of supplies regarded as deemed exports, the applicationmay 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 availof input tax credit on such supplies and furnishes an undertaking to the effect that thesupplier may claim the refund;

(ii) in rule 96A, in sub-rule (1), in clause (a),after the words after the expiry of threemonths, 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

(b) for Statement-4, the following Statement shall be substituted, namely:-

Statement-4 [rule 89(2)(d) and 89(2)(e)](b)

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment oftax)

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma) Under Secretary to the Government of India

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• Download the official notification no.47/2017 dated 18th October,2017