Notification No. 53/2018 – Central Tax Explained

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Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 23^rd October, 2017.

2. In the Central Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23^rd October, 2017, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18^th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated the 23^rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R 1320 (E), dated the 23^rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23^rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23^rd October, 2017 or notification No. 78/2017-Customs, dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13^th October, 2017 or notification No. 79/2017- Customs, dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13^th October, 2017.”.

(Dr. Sree Parvathy 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 19^th June,2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 49/2018 - Central Tax, dated the 13^th September, 2018, published vide number G.S.R 867 (E), dated the 13^th September, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 53/2018 – Central Tax

Q1: What is Notification No. 53/2018 – Central Tax?

Answer:
It is a GST notification issued on 9 October 2018 restoring Rule 96(10) to its earlier position regarding export IGST refunds.

Q2: Which rule was amended by this notification?

Answer:
Rule 96(10) of the CGST Rules was substituted. 53

Q3: From which date was the amendment effective?

Answer:
It was made effective retrospectively from 23 October 2017. 53

Q4: Why was Rule 96(10) restored?

Answer:
To:
Reverse earlier changes
Remove confusion
Stabilise export refund rules

Q5: What does Rule 96(10) deal with?

Answer:
It specifies conditions for:
Claiming refund of IGST paid on exports.

Q6: When is IGST refund on exports restricted?

Answer:
When the exporter has availed benefits under certain concessional supply or customs notifications. 53

Q7: Which notifications trigger refund restrictions?

Answer:
Examples include:
Notification 48/2017 – Central Tax
Notification 40/2017 – Central Tax (Rate)
Notification 41/2017 – IGST (Rate)
Notification 78/2017 – Customs
Notification 79/2017 – Customs 53

Q8: What options does an exporter have if refund is restricted?

Answer:
The exporter may:
Export under LUT without payment of IGST
Claim refund of unutilised ITC

Q9: Does this notification affect all exporters?

Answer:
No.
It affects only those exporters who avail benefits under the specified concessional notifications.

Q10: What is the difference between IGST refund and ITC refund?

Answer:
IGST refund: Export after paying IGST and claim refund.
ITC refund: Export under LUT without tax and claim input tax credit refund.

Q11: Does this notification override Notification 39/2018?

Answer:
Yes.
It effectively restored the earlier position that existed before Notification 39/2018. 53

Q12: Is the amendment retrospective?

Answer:
Yes.
It applies from 23 October 2017. 53

Q13: What documents are required for export refunds?

Answer:
Typically:
Shipping bill
Export invoice
GST returns
Bank realisation certificate (for services)

Q14: What happens if an exporter wrongly claims IGST refund?

Answer:
The department may:
Recover the refund
Charge interest
Impose penalties

Q15: Who should seek professional advice on this rule?

Answer:
You should consult an expert if:
You export goods or services
You use EPCG, Advance Authorisation, or concessional schemes
Your refund is delayed or rejected
Get help with Finodha GST Compliance:
https://finodha.in/gst-compliance/

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