[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. 70/2017 – Central Tax
New Delhi, the 21
st
December, 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 (Thirteenth Amendment) Rules, 2017.
(2) 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, -
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of
recipient
Invoice details Shipping
bill/ Bill of
export
Integrated Tax Central Tax State / UT Tax Cess
No. Date Value No. Date Rate Taxable
value
Amt. Rate Taxable
value
Amt Rate Taxable
value
Amt
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
”;
(ii) in FORM GST RFD-01,-
(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/
Supplier of deemed export supplies” shall be substituted;
(b) after Statement 1, the following Statement shall be inserted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices of inward
supplies received
Tax paid on inward supplies Details of invoices of outward supplies
issued
Tax paid on outward supplies
No. Date Taxable
Value
Integrated
Tax
Central
Tax
State /
Union
territory
Tax
No. Date Taxable Value Integrated
Tax
Central
Tax
State /
Union
territory
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
”;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No. Details of invoices of outward supplies in case
refund is claimed by supplier/Details of
invoices of inward supplies in case refund is
claimed by recipient
Tax paid
No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess
1 2 3 4 5 6 7 8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I
also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not
availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the
requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been
complied with in respect of the amount refunded.
Signature
Name –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/
Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I
also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which
refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any
input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the
requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been
complied with in respect of the amount refunded.
Signature
Name –
Designation / Status”;
(c) after Statement 1, the following Statement shall be inserted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices of inward
supplies received
Tax paid on inward supplies Details of invoices of outward supplies
issued
Tax paid on outward supplies
No. Date Taxable
Value
Integrated
Tax
Central
Tax
State /
Union
territory
Tax
No. Date Taxable Value Integrated
Tax
Central
Tax
State /
Union
territory
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
”;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No. Details of invoices of outward supplies in case
refund is claimed by supplier/ Details of
invoices of inward supplies in case refund is
claimed by recipient
Tax paid
No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess
1 2 3 4 5 6 7 8
”.
[F. No. 349/58/2017-GST(Pt.)]
(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
th
June,2017, published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 55/2017-Central Tax, dated the 15
th
November, 2017, published vide number G.S.R 1411 (E), dated the 15
th
November,
2017.
