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Notification No. 51/2017 – Central Tax Explained

by Shakshi Bharti | Apr 18, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 51/2017 Central Tax, CGST Eleventh Amendment rules, GST export reporting rules India, GST job work rules amendment, CGST rules amendment notification 51/2017,

Words: 797 Read time: 4 minutes.

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

New Delhi, the 28^th October, 2017

Notification No. 51/2017 – Central Tax: Eleventh Amendment to 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 (Eleventh 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 24, in sub-rule (4), for the words, figures and letters “on or before 31^st October, 2017”, the words, figures and letters “on or before 31^st December, 2017” shall be substituted;

in rule 45, in sub-rule (3), after the words “succeeding the said quarter”, the words “or within such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.” shall be inserted;
in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”

(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. 47/2017- Central Tax, dated the 18^th October, 2017, published vide number G. S. R 1304 (E), dated the 18^th October, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 51/2017 – Central Tax

Q1: What is Notification No. 51/2017 – Central Tax?

Answer:
It introduced the Eleventh Amendment to the CGST Rules, 2017, covering transitional registration, job work reporting, and export reporting rules.

Q2: Which legal provision allowed this amendment?

Answer:
The amendment was issued under Section 164 of the CGST Act, 2017.

Q3: What change was made to Rule 24?

Answer:
The deadline for completing GST migration details was extended to 31 December 2017.

Q4: What does Rule 45 deal with in GST?

Answer:
Rule 45 governs the procedure for sending goods for job work and reporting those transactions.

Q5: What is Table 6A of GSTR-1?

Answer:
Table 6A captures export details such as invoice numbers, shipping bills, and export values.

Q6: How does the amendment help exporters?

Answer:
It allows export details entered in Table 6A to be automatically transmitted to the customs system for faster refund processing.

Q7: What is Rule 96 under GST?

Answer:
Rule 96 governs refunds of IGST paid on export of goods.

Q8: What is Rule 96A under GST?

Answer:
Rule 96A allows exporters to export goods without payment of IGST using LUT or Bond.

Q9: Who benefits from Notification No. 51/2017?

Answer:
The amendment benefits:
Exporters
Businesses using job work
Taxpayers migrating to GST

Q10: Can GST authorities extend job work reporting deadlines?

Answer:
Yes. The amendment allows the Commissioner to extend reporting deadlines when necessary.

Q11: How can businesses ensure proper GST compliance?

Answer:
Businesses should maintain accurate records and consult GST professionals.
Finodha provides GST compliance services:
https://finodha.in/gst-compliance/

Q12: Is GST registration required before filing returns?

Answer:
Yes. Only registered GST taxpayers can file GST returns.
Register here:
https://finodha.in/online-gst-registration/

Q13: Why was the GST migration deadline extended?

Answer:
Many taxpayers faced difficulties completing migration due to technical and procedural challenges.

Q14: What is a Letter of Undertaking (LUT)?

Answer:
An LUT allows exporters to export goods or services without paying IGST upfront.

Q15: Why is Notification No. 51/2017 important?

Answer:
It improved GST compliance procedures by simplifying export reporting, job work reporting, and transitional registration timelines.

Conclusion

Notification No. 51/2017 – Central Tax introduced the Eleventh Amendment to CGST Rules, 2017, addressing key compliance challenges during the early phase of GST implementation.

The amendment improved: