Notification no 47/2017 Central Tax date on 18th October, 2017, GST

 

  

 Tenth Amendment to the CGST rules, 2017.

 

The extract of GST Notification No. 47/2017- Central Tax is given below:

 

Notification No. 47/2017- Central Tax, GST

 

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

 

 

Government of India

 

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

 

Notification No. 47/2017 – Central Tax

 

New Delhi, the 18^th October, 2017

 

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

 

(2)               They shall come into force on the date of their publication in the Official Gazette.

 

1. In the Central Goods and Services Tax Rules, 2017, –

 

(i)   in rule 89, insub-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, -

 

(a)  the recipient of deemed export supplies; or

 

(b)  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”;

 

(ii)   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;

 

(iii)  in FORM GST RFD-01,

 

(a) 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.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated	Integrated	Net
No.	No.	Date	Value	Taxable	Amt.		No.	Date	tax and	tax and	Integrated
				value					cess	cess	tax and
									involved	involved	cess
									in debit	in credit	(6+7+10 -
									note, if	note, if	11)