Central Tax Notification No 45 of 2017 dt 13th October, 2017 under GST

 

Notification no 45/2017 Central Tax date on 13th October, 2017, GST

 

 

Seeks to amend the CGST Rules, 2017

 

The extract of GST Notification No. 45/2017- Central Tax is given below:

 

Notification No. 45/2017- 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.  45/2017 – Central Tax

 

New Delhi, the 13th 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 (Ninth 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 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-

 

“(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:

 

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;

 

(ii) after rule 46, the following rule shall be inserted, namely:-

 

“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;

 

(iii)  in rule 54, in sub-rule (2),

 

(a)   for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;

 

(b)   after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted;

  

(iv)   in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:-

 

“Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”;

 

(v)   in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;

  

(vi)   in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-

 

“6. Zero rated supplies and Deemed Exports

 

GSTIN of

Invoice details

 

Shipping bill/ Bill

 

Integrated Tax

 

Cess

recipient

 

 

 

 

of export

 

 

 

 

 

 

 

No.

Date

Value

 

No.

Date

Rate

 

Taxable

 

Amt.

 

 

 

 

 

 

 

 

 

 

value

 

 

 

1

2

3

4

 

5

6

7

 

8

 

9

10

6A. Exports

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6B. Supplies made to SEZ unit or SEZ

 

 

 

 

 

 

 

 

Developer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6C. Deemed exports

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

”;

 

 

 

 

 

 

 

 

 

 

 

 

 

  

(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-

 

“4. Zero rated supplies made to SEZ and deemed exports

 

 

GSTIN of recipient

Invoice details

 

Integrated Tax

Cess

 

 

 

 

 

 

 

 

 

No.

Date

Value

Rate

Taxable value

Tax amount

 

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

  

4A.   Supplies made to SEZ unit or SEZ Developer

4B.  Deemed exports

 

(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-

 

“10. For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.”

 

 

[F. No. 349/58/2017-GST(Pt.)]

 

 

 

(Dr. Sreeparvathy 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 19thJune,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification No. 36/2017-Central Tax, dated the 29thSeptember, 2017, published vide number G.S.R 1214 (E), dated the 29thSeptember, 2017.

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.

How is IGST calculated under Imports?

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST 

Refund of SAD paid on imports

How to claim ITC under imports?

Procedures to claim Drawback after GST implantation

How to claim IGST refund on exports?

Export procedure changes after GST implementation

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

Authority for advance ruling, Section 96 of CGST Act, 2017           

Section 94 of CGST Act, 2017 Liability in other cases        

Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act  

Section 90 Liability of partners of firm to pay tax, CGST Act, 2017

Liability of agent and principal, Sec 86 of CGST Act, 2017

Nil rate of GST on sale of Firewood or fuel wood

GST on sale or purchase of sawdust and wood waste and scrap, logs, briquettes, pellets

No GST on sale of Wood charcoal

GST scheduled rate on sale or purchase of walking-sticks, umbrellas, tool handles

GST levied rate on purchase or sale of Wood wool, wood flour

GST rate on purchase or sale of Wood articles

3 Mandatory documents required to import goods to India

 Difference between Bilateral Agreements and Unilateral Agreements 

Why to insure export goods? 

Amendment of HBL - House Bill of Lading 

Can an exporter obtain GSP after shipment of goods? 

Difference between Demurrage and Detention in import 

Commercial risks and solutions under Export Business

Political risks in International Trade

Risks arising out of foreign laws in Import Export Business

Cargo risks under Imports and Exports

Who can inspect import cargo in US 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers