Central Goods and Services Tax (Tenth Amendment) Rules, 2017
47/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 47/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1304 (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.
2. In
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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. No.
Invoice details
Integrated tax
Cess
BRC/ FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 – 11)
No.
Date
Value
Taxable
Value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
S
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