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

by | Apr 19, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications | 0 comments

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Important Keyword: F. No. 349/58/2017- GST(Pt.), Notification No. 47/2017 – Central Tax, Section 164 CGST Act 2017, Notification No. 3/2017- Central Tax, Notification No. 45/2017- Central Tax.

[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 18th October, 2017

Notification No. 47/2017 – Central Tax

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 detailsIntegrated taxBRC/ FIRCCessIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess(6+7+10 -11)
No.DateValueTaxable valueAmt.No.Date 
123456789101112
           .”
  • 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 recipientInvoice detailsShipping bill/ Bill of export/ Endorsed invoice by SEZIntegrated TaxCessIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess (8+9+10– 11)
No.DateValueNo.DateTaxable ValueAmt. 
123456789101112
           .”

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

Read More: Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.

Web Stories: Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.

Download Pdf: https://taxinformation.cbic.gov.in/

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