[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. 55/2017 – Central Tax
New Delhi, the 15
th
November, 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 (Twelfth 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 rule 43, after sub-rule (2), the following explanation shall be inserted,
namely:-
“Explanation - For the purposes of rule 42 and this rule, it is hereby clarified
that the aggregate value of exempt supplies shall exclude the value of supply
of services specified in the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax
(Rate), dated the 27
th
October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E)
dated the 27
th
October, 2017.”;
(ii) in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words
“supplier may issue” shall be substituted;
(iii) after rule 97, the following rule shall be inserted, namely:-
“97A. Manual filing and processing. – Notwithstanding anything contained
in this Chapter, in respect of any process or procedure prescribed herein, any
reference to electronic filing of an application, intimation, reply, declaration,
statement or electronic issuance of a notice, order or certificate on the
common portal shall, in respect of that process or procedure, include manual
filing of the said application, intimation, reply, declaration, statement or
issuance of the said notice, order or certificate in such Forms as appended to
these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained
in this Chapter, in respect of any process or procedure prescribed herein, any
reference to electronic filing of an application, intimation, reply, declaration,
statement or electronic issuance of a notice, order or certificate on the
common portal shall, in respect of that process or procedure, include manual
filing of the said application, intimation, reply, declaration, statement or
issuance of the said notice, order or certificate in such Forms as appended to
these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by
any decision or order passed under this Act or the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act may appeal to -
(a) the Commissioner (Appeals) where such decision or order is passed by
the Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is
passed by the Deputy or Assistant Commissioner or Superintendent,
within three months from the date on which the said decision or order is
communicated to such person.
(2) An officer directed under sub-section (2) of section 107 to appeal against
any decision or order passed under this Act or the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act may appeal to
–
(a) the Commissioner (Appeals) where such decision or order is passed by
the Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is
passed by the Deputy or Assistant Commissioner or the Superintendent,
within six months from the date of communication of the said decision or
order.”;
(vi) in rule 124, -
(a) in sub-rule (4), for the second proviso, the following proviso shall
be substituted, namely:-
"Provided further that the Central Government with the approval of the
Chairperson of the Council may terminate the appointment of the
Chairman at any time.”;
(b) in sub-rule (5), for the second proviso, the following proviso shall
be substituted, namely: -
"Provided further that the Central Government with the approval of the
Chairperson of the Council may terminate the appointment of the
Technical Member at any time.”;
(vii) after the “FORM GST RFD -01”, the following forms shall be inserted,
namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1. GSTIN / Temporary
ID
2. Legal Name
3. Trade Name, if any
4. Address
5. Tax period
(if applicable)
From <Year><Month> To <Year><Month>
6. Amount of Refund
Claimed(Rs.)
Act Tax Interest Penalty Fees Others Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7. Grounds of Refund
Claim (select from
drop down)
(a) Excess balance in Electronic Cash Ledger
(b) Exports of services- with payment of tax
(c) Exports of goods / services- without payment of tax (accumulated ITC)
(d) ITC accumulated due to inverted tax structure[under clause (ii) of first
proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of
tax)
(f) On account of supplies made to SEZ unit/ SEZ developer (without payment
of tax)
(g) Recipient of deemed export
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies
in respect of which refund is claimed.
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
54(3)]
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or
services used for making ‘nil’ rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the
input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in
respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from-
--to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other
person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause
(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my/our knowledge and belief and nothing has been concealed
therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
(Amount in Rs.)
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
rated supply of
goods
Adjusted
total turnover
Net input tax
credit
Maximum refund
amount to be claimed
[(1×4÷3)-2]
1 2 3 4 5
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
supply of goods and services
Net input tax credit Adjusted total
turnover
Refund amount
(1×2÷3)
1 2 3 4
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
supply of goods and services
Net input tax credit Adjusted total
turnover
Refund amount
(1×2÷3)
1 2 3 4
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1.
ARN
2.
GSTIN / Temporary
ID
3.
Legal Name
4.
Filing Date
5.
Reason of Refund
6.
Financial Year
7.
Month
8.
Order No.:
9.
Order issuance
Date:
10.
Payment Advice
No.:
11.
Payment Advice
Date:
12.
Refund Issued To :
Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16.
Details of Refund Amount (As per the manually issued Order):
Descripti
on
Integrated Tax Central Tax State/ UT tax Cess
Tax
Interest
Penalty
Fees
Others
Total
Tax
Interest
Penalty
Fees
Others
Total
Tax
Interest
Penalty
Fees
Others
Total
Tax
Interest
Penalty
Fees
Others
Total
a. Refund
amount
claimed
b. Refund
Sanctio
ned on
provisi
onal
basis
c. Remain
ing
Amoun
t
[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 19
th
June, 2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 51/2017-Central Tax, dated the 28
th
October, 2017, published vide number
G.S.R 1344 (E), dated the 28
th
October, 2017.
d. Refund
amount
in-
admissi
ble
e. Gross
amount
to be
paid
f. Interest
(if any)
g. Amoun
t
adjuste
d
against
outstan
ding
demand
under
the
existing
law or
under
the Act
h. Net
amount
to be
paid
17. Attachments (Orders) RFD-04; RFD- 06; RFD 07 (Part A)
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
”
