Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 18-11-2017 – Vide Notification dated 15.11.2017 the Central Government made the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 in exercise of the powers conferred under section 164 of the Central Goods and Services Tax Act, 2017. The amendment brings facility of filing refund manually whereas in the original act and rules it has been provided for online refund. This amendment came into effect from 15.11.2017. Amendment to Rule 43 Rule 43 provides for the manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases. Clause 2(i) of the Amendment Rules inserted the explanation after Rule 43(2). The newly inserted explanation provides that for the purposes of rule 42 and Rule 43, the Central Government clarified that the aggregate value of exempt supplies shall include the value of supply of services specified in the notification No. 42/2017-Integrated Tax (R
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t rules substituted the word supplier shall issue for supplier may issue . Amendment to Rule 97 Rule 97 deals with the Consumer welfare fund. Clause 2(iii) inserted Rule 97A after Rule 97. Rule 97A provides for manual filing and processing. The new Rule 97A provides that 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, 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. Amendment to Rule 107 Rule 107 provides the procedure for Advance Ruling. Clause 2(iv) of the Amendment Rules provides for the insertion of new rule 107A after rule 107. The newly inserted Rule 107A provides that notwi
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als) where such decision or order is passed by the Additional or Joint Commissioner; the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent. The appeal shall be filed within three months from the date on which the said decision or order is communicated to such person. Rule 109A (2) provides that an officer directed under section 107(2) (appeal by Revenue) to appeal against any decision or order passed under this Act or SGST Act or UTGST Act may appeal to- the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent The appeal should be filed within six months from the date of communication of said decision or order. Amendment to Rule 124 Rule 124 deals with the anti profiteering procedure. The second proviso to Rule 124 (4) provi
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; Form GST RFD – 01B – refund order details. Form GST RFD – 01A This form is to be used for the refund under rule 89 and Rule 97A. The following information is to be furnished by the person who seeks refund by manual filing- GSTIN/Temporary ID; Legal Name Trade Name, if any Address Tax period Amount of refund claimed in respect of central tax, State Tax, Integrated tax, UT tax, cess Grounds of refund claim (select from drop down) Excess balance in Electronic Cash Ledger; Exports of services with payment of tax; Exports of goods/services – without payment of tax (accumulated input tax credit); ITC accumulated due to inverted tax structure, under clause (ii) of first proviso to section 54(3); On account of supplies made to SEZ unit/SEZ developer (without payment of tax) Recipient of deemed export. Declaration under- Second proviso to Section 54(3); Section 54(3(ii); Rule 89(2)(f) Rule 89(2)(l) Verification Annexure – I Statement – 1 (Rule 89(5) – Refund type – ITC accumulated due to inve
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