CGST Notification no. 55/2017 - Twelfth amendment to CGST Rules,2017

CGST Notification no. 55/2017 - Twelfth amendment to CGST Rules,2017 Twelfth amendment to CGST Rules, 2017 Click here to download the CGST R

Ankita Khetan

Nov 16, 2017

Last update on Nov 16, 2017

CGST Notification no. 55/2017 - Twelfth amendment to CGST Rules,2017

Twelfth amendment to CGST Rules, 2017

Click here to download the CGST Rules as updated on 15th November, 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. 55/2017 Central Tax

New Delhi, the 15th November, 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 (Twelfth 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 43, after sub-rule (2), the following explanation shall be inserted,namely:-

Explanation - For the purposes of rule 42 and this rule, it is hereby clarifiedthat the aggregate value of exempt supplies shall exclude the value of supplyof services specified in the notification of the Government of India in theMinistry of Finance, Department of Revenue No. 42/2017-Integrated Tax(Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E)dated the 27th October, 2017.;

(ii) in rule 54, in sub-rule (2), for the words supplier shall issue, the wordssupplier may issue shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:-

97A. Manual filing and processing. Notwithstanding anything containedin this Chapter, in respect of any process or procedure prescribed herein, anyreference to electronic filing of an application, intimation, reply, declaration,statement or electronic issuance of a notice, order or certificate on thecommon portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement orissuance of the said notice, order or certificate in such Forms as appended tothese rules.;

(iv) after rule 107, the following rule shall be inserted, namely:-

107A. Manual filing and processing. Notwithstanding anything containedin this Chapter, in respect of any process or procedure prescribed herein, anyreference to electronic filing of an application, intimation, reply, declaration,statement or electronic issuance of a notice, order or certificate on thecommon portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement orissuance of the said notice, order or certificate in such Forms as appended tothese rules.;

(v) after rule 109, the following rule shall be inserted, namely:-

109A. Appointment of Appellate Authority- (1)Any person aggrieved byany decision or order passed under this Act or the State Goods and ServicesTax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed bythe Additional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order ispassed by the Deputy or Assistant Commissioner or Superintendent,within three months from the date on which the said decision or order iscommunicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal againstany decision or order passed under this Act or the State Goods and ServicesTax Act or the Union Territory Goods and Services Tax Act may appeal to

(a) the Commissioner (Appeals) where such decision or order is passed bythe Additional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order ispassed by the Deputy or Assistant Commissioner or the Superintendent,within six months from the date of communication of the said decision ororder.;

(vi) in rule 124, -

(a) in sub-rule (4), for the second proviso, the following proviso shallbe substituted, namely:-

"Provided further that the Central Government with the approval of theChairperson of the Council may terminate the appointment of theChairman at any time.;

(b) in sub-rule (5), for the second proviso, the following proviso shallbe substituted, namely: -

"Provided further that the Central Government with the approval of theChairperson of the Council may terminate the appointment of theTechnical Member at any time.;

(vii) after the FORM GST RFD-01, the following forms shall be inserted,namely:-

FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, taxcollector and other registered taxable person)

1.	GSTIN/Temporary ID
2.	Legal Name
3.	Trade Name, if any
4.	Address
5.	Tax period (if applicable)	From <Year><Month> To <Year><Month>
6.	Amount of Refund Claimed(Rs.)	Act		Tax	Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7.	Grounds of Refund Claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
		(e)	On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
		(f)	On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
		(g)	Recipient of deemed export

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation / Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status

SELF- DECLARATION [rule 89(2)(l)]

I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorized Signatory Date (Name) Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods	Tax payable on such inverted rated supply of goods	Adjusted total turnover	Net input tax credit	Maximum refund amount to be claimed [(143)-2]
1	2	3	4	5

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) calculation of refund amount.

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (123)
1	2	3	4

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (123)
1	2	3	4

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

ARN

GSTIN / Temporary ID

Legal Name

Filing Date

Reason of Refund

Financial Year

Month

Order No.:

Order issuance Date:

10.

Payment Advice No.:

11.

Payment Advice Date:

12.

Refund Issued To :

Drop down: Taxpayer / Consumer Welfare Fund

13.

Issued by:

14.

Remarks:

15.

Type of Order

Drop Down: RFD- 04/ 06/ 07 (Part A)

16.

Details of Refund Amount (As per the manually issued Order):

Description

Integrated Tax

Central Tax

State/ UT tax

Cess

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

a.Refund amount claimed

b.Refund Sanctio ned on provisi onal basis

c.Remain ing Amount

d.Refund amount inadmissi ble

e.Gross amount to be paid

f. Interest (if any)

g.Amoun t adjuste d against outstan ding demand under the existing law or under the Act

h.Net amount to be paid

17.

Attachments (Orders)

RFD-04; RFD- 06; RFD 07 (Part A)

Date: Place:

Signature (DSC): Name: Designation: Office Address:

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

(Dr.Sreeparvathy S.L.) 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 19th June, 2017 and last amended videnotification No. 51/2017-Central Tax, dated the 28th October, 2017, published vide numberG.S.R 1344 (E), dated the 28th October, 2017.

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