Author: admin_gst

Rule 108
Appeal to the Appellate Authority
GST
Appeals and Revision
Rule 108 of Central Goods and Services Tax Rules, 2017
CHAPTER – XIII
APPEALS AND REVISION
108. Appeal to the Appellate Authority.-
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, 2[electronically], and a provisional acknowledgement shall be issued to the appellant immediately.
3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be

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ubmit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.]
Explanation.- For the provisions of this rule, the appeal shall be treated as fil

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Rule 107
Certification of copies of the advance rulings pronounced by the Appellate Authority
GST
Advance Ruling
Rule 107 of Central Goods and Services Tax Rules, 2017
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. –
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and St

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Rule 106
Form and manner of appeal to the Appellate Authority for Advance Ruling
GST
Advance Ruling
Rule 106 of Central Goods and Services Tax Rules, 2017
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specifie

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Certification of copies of advance rulings pronounced by the Authority
Rule 105
GST
Advance Ruling
Central Goods and Services Tax Rules, 2017
105. Certification of copies of advance rul

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Rule 104
Form and manner of application to the Authority for Advance Ruling
GST
Advance Ruling
Rule 104 of Central Goods and Services Tax Rules, 2017
104. Form and manner of application to the Authority for Advance Ruling.-
(1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2)

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Rule 103
Qualification and appointment of members of the Authority for Advance Ruling
GST
Advance Ruling
Rule 103 of Central Goods and Services Tax Rules, 2017
CHAPTER – XII
ADVANCE RULING
103. Qualification and appointment of members of the Authority for Advance Ruling.-
1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]
 
 
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NOTES:-
1.
Substituted vide Notification N

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Rule 102
Special Audit
GST
ASSESSMENT AND AUDIT
Rule 102 of Central Goods and Services Tax Rules, 2017
102. Special Audit.-
(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit,

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Rule 101
Audit
GST
ASSESSMENT AND AUDIT
Rule 101 of Central Goods and Services Tax Rules, 2017
101. Audit.-
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year 1[or part thereof] or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the ba

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Rule 100
Assessment in certain cases
GST
ASSESSMENT AND AUDIT
Rule 100 of Central Goods and Services Tax Rules, 2017
1[100. Assessment in certain cases.-
(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order

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100. Assessment in certain cases.
(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST AS

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Rule 99
Scrutiny of returns
GST
ASSESSMENT AND AUDIT
Rule 99 of Central Goods and Services Tax Rules, 2017
99. Scrutiny of returns.-
(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discre

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Rule 98
Provisional Assessment
GST
ASSESSMENT AND AUDIT
Rule 98 of Central Goods and Services Tax Rules, 2017
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.-
(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in

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amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the regi

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Rule 97
Consumer Welfare Fund.
GST
Refund
Rule 97 of Central Goods and Services Tax Rules, 2017
1[97. Consumer Welfare Fund.-
(1) All amounts of duty/central tax/ integrated tax /Union territory tax/cess and income from investment along with other monies specified in sub-section (2) of section 12C of the Central Excise Act, 1944 (1 of 1944), section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in

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as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit;
(c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman;
(d) the meeting of the Committee shall be called, after giving at least ten days' notice in writing to every member;
(e) the notice of the meeting of the Committee shall specify the place, date and hour of the meeting and shall contain statement of business to be transacted thereat;
(f) no proceeding of the Committee shall be valid, unless it is presided over by the Chairman or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers –
(a) to require any applicant to get registered with any authority as the Central Government may specify;
(b) to require any applicant to produce before it, or before a duly authorised officer of th

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ubmit a periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
(j) to identify beneficial and safe sectors, where investments out of Fund may be made, and make recommendations, accordingly;
(k) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
3[(7A) The Committee shall make a

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44) as the case may be;
(b) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force;
(iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes;
(v) an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum

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ty paid under the Central Excise Act, 1944 (1 of 1944) or the Customs Act, 1962 (52 of 1962);
(h) 'Fund' means the Consumer Welfare Fund established by the Central Government under sub-section (1) of section 12C of the Central Excise Act, 1944 (1 of 1944) and section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017);
(i) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the central tax is refundable.]
 
 
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NOTES:-
1.  
Substituted vide Notification No. 21/2018 – Central Tax dated 18-04-2018 before it was read as,
“97. Consumer Welfare Fund.-
(1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
(3) A

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ndustry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall have powers –
a. to require any applicant to produce before it, or be

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ion of the grant;
g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
i. to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly;
j. to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;
k. to make guidelines for the management, administration and audit of the Consumer Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditu

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Rule 96
Refund of integrated tax paid on goods or services exported out of India
GST
Refund
Rule 96 of Central Goods and Services Tax Rules, 2017
96. Refund of integrated tax paid on goods 3[or services] exported out of India.-
(1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files 11[a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
16[(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 24[, as amended in FORM GSTR-1A if any,],

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ted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.
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(3) Upon the receipt of the information regarding the furnishing of a valid return in 22[FORM GSTR-3B] from the common portal, 6[the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund

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also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generate

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01-07-2017 w.e.f. 01-07-2017
1A.
Inserted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017
2.
Inserted vide Notification No. 51/2017 – Central Tax dated 28-10-2017
3.
Inserted vide  Notification No. 75/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
3A.
Inserted vide  Notification No. 75/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
4.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “an exporter”
5.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “relevant export invoices”
6.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “the system designated by the Customs shall process the claim for refund”
7.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 befo

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ax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”
9.
Substituted vide Notification No. 53/2018 – Central Tax dated 09-10-2018 w.e.f. 23-10-2017 before it was read as,
“8[(10) The persons claiming refund of integrated tax paid on ex

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number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.]”
10.
Substituted vide Notification No. 54/2018 – Central Tax dated 09-10-2018 before it was read as,
“9[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the

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ntral Tax dated 18-05-2021 before it was read as,
“after passing an order in FORM GST RFD-06”
15. 
Inserted vide Notification No. 35/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022
16. 
Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
“(b) the applicant has furnished a valid return in FORM GSTR-3 1[or FORM GSTR-3B, as the case may be];”
17.
Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, “1962”
18. 
Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017
19. 
Omitted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
“(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate t

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B of FORM GST RFD-07].”
22. 
Substituted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“FORM GSTR-3 1A[or FORM GSTR-3B, as the case may be]”
23.
Omitted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“2[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.]”
24. 
Inserted vide Notification No. 12/2024

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October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]]
12[Explanation.- For the p

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Rule 95
Refund of tax to certain persons
GST
Refund
Rule 95 of Central Goods and Services Tax Rules, 2017
95. Refund of tax to certain persons.-
1[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.]
(2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-

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atis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
 
 
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NOTES:-
1. 
Substituted vide Notification No. 75/2017 – Central Tax dated 29-12-2017 before it was read as,
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre no

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Rule 94
Order sanctioning interest on delayed refunds
GST
Refund
Rule 94 of Central Goods and Services Tax Rules, 2017
94. Order sanctioning interest on delayed refunds.-
2[(1)] Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a 1[payment order] in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
3[(2) The following periods shall not be includ

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Rule 93
Credit of the amount of rejected refund claim
GST
Refund
Rule 93 of Central Goods and Services Tax Rules, 2017
93. Credit of the amount of rejected refund claim.-
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of

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Rule 92
Order sanctioning refund
GST
Refund
Rule 92 of Central Goods and Services Tax Rules, 2017
92. Order sanctioning refund.-
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable:
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6[(1A) Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM GST RFD

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no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.]
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundab

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under sub-rule (1) 8[or sub-rule (1A)] or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue 5[a payment order] in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
 
 
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NOTES:-
1. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2. 
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) before it was read as, “payment advice”
2A.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) before it was read as, “payment advice”
2B.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-0

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HSN CODE AND RATE OF GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 29-6-2017 Last Reply Date:- 29-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please specify the GST Rate of HSN Code 84193900 (Other dryer other than Household Machinery)
In our case we are manufacturing Pharma Machines and the dryer which is used in Pharma Industries.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule -III of Notification No. 1/2017-Central Tax-Rate dat

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Rule 91
Grant of provisional refund
GST
Refund
Rule 91 of Central Goods and Services Tax Rules, 2017
91. Grant of provisional refund.-
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
6[(2) The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceedin

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vice:].
2[Provided that the 3A[payment order] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 3B[payment order] was issued.]
5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
 
 
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NOTES:-
1. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
3.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) befor

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t was read as,
“(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
1[Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]”
 
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, R

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Rule 90
Acknowledgement
GST
Refund
Rule 90 of Central Goods and Services Tax Rules, 2017
90. Acknowledgement.-
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its c

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GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.]
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).
2[(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-0

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Release of mid-term Foreign Trade Policy Review in September, 2017
GST
Dated:- 29-6-2017

At the time of the release of the Foreign Trade Policy (1st April, 2015-31st March 2020), it was mentioned that the policy would be reviewed mid-term with the objective of making a mid-course assessment and modification where required. During one of the stakeholder consultations, it was announced that an effort will be made to release the mid-term review before 01st July, 2017 to align this wit

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Rule 84
Conditions for purposes of appearance
GST
Returns
Rule 84 of Central Goods and Services Tax Rules, 2017
84. Conditions for purposes of appearance.-
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered o

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Rule 82
Details of inward supplies of persons having Unique Identity Number
GST
Returns
Rule 82 of Central Goods and Services Tax Rules, 2017
82. Details of inward supplies of persons having Unique Identity Number.-
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such re

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Rule 83
Provisions relating to a goods and services tax practitioner
GST
Returns
Rule 83 of Central Goods and Services Tax Rules, 2017
83. Provisions relating to a goods and services tax practitioner.-
(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the 3[Central Board of Indirect Taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period

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of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of 1[sub-rule] (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of

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uring the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
5[(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward 6[****] supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d)

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t to the same.]
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
 
 
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NOTES:-
1. 
Substituted vide Notification No. 17/2017-Central Tax dated 27-07-2017 w.e.f. 01-07-2017 before it was

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Rule 81
Final return
GST
Returns
Rule 81 of Central Goods and Services Tax Rules, 2017
81. Final return.-
Every registered person required to furnish a final return under section 45, s

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