Notification No. 47/2017 – Central Tax Explained

Important Keyword: Notification No. 47/2017 Central Tax, CGST tenth amendment rules, GST refund amendment 2017, Rule 89 amendment GST, Rule 96A amendment GST, GST RFD-01 refund rules India,

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[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 18^th October, 2017

Notification No. 47/2017 – Central Tax: Tenth Amendment to the CGST rules, 2017.

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:-

• These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
• 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, –

• 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 application may be filed by, -
  • the recipient of deemed export supplies; or
  • the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
• in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Commissioner,” shall be inserted;
• in FORM GST RFD-01,
  • 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

(Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		BRC/ FIRC		Cess	Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess(6+7+10 -11)
	No.	Date	Value	Taxable value	Amt.	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12
											.”

• for “Statement-4”, the following Statement shall be substituted, namely:-

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

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

(Amount in Rs.)

GSTIN of recipient	Invoice details			Shipping bill/ Bill of export/ Endorsed invoice by SEZ		Integrated Tax		Cess	Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (8+9+10– 11)
	No.	Date	Value	No.	Date	Taxable Value	Amt.
1	2	3	4	5	6	7	8	9	10	11	12
											.”

(Gunjan Kumar Verma)
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^thJune,2017, published vide number G. S. R 610 (E), dated the 19^thJune, 2017 and last amended vide notification No. 45/2017- Central Tax, dated the 13^th October, 2017, published vide number G. S. R 1251 (E), dated the 13^th October, 2017.

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📚 Frequently Asked Questions (FAQs): Notification No. 47/2017 – Central Tax

Conclusion

Notification No. 47/2017 – Central Tax introduced important improvements to the GST refund mechanism through the Tenth Amendment to CGST Rules, 2017.

By clarifying refund eligibility, allowing extension for export proceeds, and improving refund documentation formats, the government simplified GST compliance for exporters and businesses dealing with SEZ units.

Understanding these amendments helps businesses avoid refund rejections and improve cash flow.

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Download PDF: Notification No. 47/2017 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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