Notification No. 10/2018 – Central Tax Explained

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Notification No. 10/2018 – Central Tax: Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

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 sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 39/2017 - Central Tax 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. 1253 (E) dated the 13^th October, 2017, namely:-

In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Note:- The principal notification No. 39/2017-Central Tax, dated the 13^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253 (E), dated the 13^th October, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 10/2018 – Central Tax

Q1: What is Notification No. 10/2018 – Central Tax?

Answer:
It is a GST notification issued on 23 January 2018 that amended Notification 39/2017 regarding cross-empowerment of State tax officers for refund processing.

Q2: Under which section was this notification issued?

Answer:
It was issued under Section 6(1) of the CGST Act, which deals with cross-empowerment of tax officers. 10

Q3: What is cross-empowerment in GST?

Answer:
It allows State and Central tax officers to perform functions under each other’s laws for smooth administration.

Q4: Which earlier notification was amended?

Answer:
Notification No. 39/2017 – Central Tax dated 13 October 2017. 10

Q5: What is Rule 96 under GST?

Answer:
Rule 96 deals with refund of IGST paid on export of goods.

Q6: What change was made to Rule 96 in this notification?

Answer:
The exception was modified to exclude sub-rules (1) to (8) and sub-rule (10) of Rule 96 from State officer jurisdiction. 10

Q7: Why were certain parts of Rule 96 excluded?

Answer:
Because export refunds involve automated processing and coordination with customs systems.

Q8: Does this notification affect regular domestic refund claims?

Answer:
No. It mainly affects export-related refund jurisdiction.

Q9: Who processes GST refunds now?

Answer:
Depending on the case:
State tax officers, or
Central tax officers.

Q10: Does this notification speed up refunds?

Answer:
Yes. It clarifies officer jurisdiction, reducing confusion and delays.

Q11: Do exporters need to file separate refund applications?

Answer:
For IGST export refunds, the system processes them automatically based on shipping bill data.

Q12: Can a taxpayer choose which officer processes the refund?

Answer:
No. The system assigns the jurisdiction based on GST rules and notifications.

Q13: Where can I get help with GST refund filing?

Answer:
You can consult experts here:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/

Q14: How can I register under GST?

Answer:
You can register online here:
GST Registration: https://finodha.in/online-gst-registration/

Q15: Why is cross-empowerment important in GST?

Answer:
Because:
GST is a dual tax system.
Both Central and State authorities share responsibilities.
It ensures faster and more efficient tax administration.