Goods and Services Tax

Amendment in the Notification No. 19-2017 dt 03-11-2017 regarding extension of time limit for GST ITC-04.
28/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 28/2017
In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and sub-rule (3) of rule 45 of the Nagaland Goods and Servi

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Extension of time limit in FORM GSTR-6 by an Input Service Distributor.
27/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 27/2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the

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Extension of time limit in FORM GSTR-5A.
26/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 26/2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act,

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Extension of time limit in FORM GSTR-5 by non-resident taxable.
25/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 25/2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referr

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Amendment in the Notification No. 15-2017 dt 16-10-2017 regarding extension of time limit for GSTR 4.
24/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 201 7
NOTIFICATION- 24/2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017)

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Time period for furnishing details in FORM GSTR-1 (Turnover 1.5 crore or more).
23/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 23/2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 12/2017 dated the 11th September, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur, except as respects things done or omitt

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Last date for filing return in FORM GSTR-3B For Jan, Feb, March '18.
22/2017 Dated:- 15-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR
Dated Dimapur, the 15th November, 2017
NOTIFICATION- 22/2017
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the

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Manual filing and processing of refund claims in respect of zero-rated supplies – reg.
17/17/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No. 17/17/2017 – GST
F. No. 349/169/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 15th November, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub – Manual filing and processing of refund claims in respect of zero-rated supplies – reg.
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed

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fund of unutilized input tax credit in relation to such zero rated supplies.
2.2 The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant. Any order regarding withholding of such refund or its further sanction respectively in PART-B of FORM GST RFD-07 or FORM GST RFD-06 shall be don

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on portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the print out of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the CGST Act.
2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to

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d
Date of issue of acknowledgment in FORM GST RFD-02
Date of receipt of complete application (as mentioned in FORM GST RFD-02)
1
2
3
4
5
6
7
8
9
2.7 Further, all communication in regard to the FORMS mentioned below shall be done manually, within the timelines as specified in the relevant rules, till the module is operational on the common portal, and all such communications shall also be recorded appropriately in the refund register as discussed in the succeeding paragraphs –
Sl.No.
FORM
Details
Relevant provision of the CGST Rules, 2017
1.
FORM GST RFD-02
Acknowledgement
Rules 90(1) and 90(2)
2.
FORM GST RFD-03
Deficiency memo
Rule 90(3)
3.
FORM GST RFD-04
Provisional refund order
Rule 91(2)
4.
FORM GST RFD-05
Payment advice
Rules 91(3), 92(4), 92(5) and 94
5.
FORM GST RFD-06
Refund sanction/Rejection order
Rules 92(1), 92(3), 92(4), 92(5) and 96(7)
6.
FORM GST RFD-07
Order for complete adjustment/withholding of sanctioned refund
Rul

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ST RFD-08
Date of receipt of reply, if any to SCN in FORM GST RFD-09
Date of issue of Refund sanction/rejection order in FORM GST RFD-06
Total amount of refund sanctioned
Date of issue of Payment Advice in FORM GST RFD-05
Amount of refund rejected
Date of issue of order for adjustment of sanctioned refund/ withholding refund in FORM GST RFD-07
CT
ST/UTT
IT
Cess
CT
ST/UTT
IT
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
2.10 After the refund claim is processed in accordance with the provisions of the CGST Act and the rules made thereunder and where any amount claimed as refund is rejected under rule 92 of the CGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CGST Rules vide notification No. 55/2017 – Central Tax dated 15.11.2017) subject to th

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lectronic credit ledger and proof of debit needs to be generated on the common portal. Printout of the FORM GST RFD- 01A needs to be submitted before the jurisdictional GST officer along with necessary documentary evidences, wherever applicable.
3.2 Steps to be followed for processing of Refund Claims:
Three different refund registers are to be maintained for record keeping of the manually sanctioned refunds – for receipts, sanction of provisional refunds and sanction of final refunds. The steps are as follows:
Step No.
Action to be Taken
Step-1
Entry to be made in the Refund register for receipt of refund applications
Step-2
Check for completeness of application as well as availability of the supporting documents in totality. Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the date of filing of the application and entry shall be made in the Refund register for receipt of refund applications
Step-3
*

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ter;
* The amount not sanctioned and eligible for re-credit is to be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The actual credit of this amount will be done by the proper officer in FORM GST RFD-01B.
3.3 Detailed procedure for manual processing of refund claims:
The detailed procedure for disposal of Refund claims filed manually is as under:
MANUAL PROCESSING OF REFUND
STEPS
REMARKS
LEGAL PROVISIONS
Filing of refund application in FORM GST RFD- 01A online on the common portal (only when refund of unutilized ITC is claimed)
* The corresponding electronic credit ledger of CT / ST / UT / IT/ Cess would get debited and an ARN number would get generated.
Rule 89
Filing of printout of FORMGST RFD-01A
* The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction.
* This form needs to be accompanied with the requisite documentary evidences. This Form shall contain the debit en

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cy memo, shall be made by using the ARN and debit entry number generated originally.
* If the application is not filed afresh within thirty days of the communication of the deficiency memo, the proper officer shall pass an order in FORM GST PMT-03 and re-credit the amount claimed as refund through FORM GST RFD-01B.
Rule 90(2) – 15 day time for scrutiny
Rule 90(3) – Issuance of Deficiency memo
Rule 90(3) – Fresh refund application requirement
Rule 93(1) – re-credit of refund amount applied for
Issue acknowledgement manually within 15 days in FORM GST RFD-02
* The date of submission of application for which acknowledgement has been given will be considered as the date for ensuring whether the refund application has been sanctioned within the stipulated time period.
Rule 90(2) – Acknowledgement
Grant of provisional refund within seven days of issue of acknowledgement
* The amount of provisional refund shall be calculated taking into account the total input tax credit, withou

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e to check details of EGM and shipping bill by keying in port name, Shipping bill number and date.
* Further, details of IGST paid also needs to be verified from FORM GSTR- 3 or FORM GSTR- 3B, as the case may be, filed by the applicant and it needs to be verified that the refund amount claimed shall be less than the tax paid on account of zero rated supplies as per FORM GSTR-3 or FORM GSTR- 3B, as the case may be.
* Ascertain what amount may be sanctioned finally and see whether any adjustments against any outstanding liability is required (FORM GST RFD-07 – Part A).
* Ascertain what amount of the input tax credit is sanction-able, and amount of refund, if any, liable to be withheld.
* Order needs to be passed in FORM GST RFD-07 – Part B.
Rule 89(4) – Refund Amount Calculation
Rule 92(1) – Any adjustments made in the amount against existing demands
Rule 92(2) – reasons for withholding of refunds
If the sanction-able amount is less than the applied amount
* Notice has to b

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to be re-credited to the credit ledger by an order in FORM GST PMT- 03 and shall be intimated to the common portal in FORM GST RFD- 01B.
* Refund, if any, will be paid by an order with payment advice in FORM GST RFD-05.
* The details of the refund along with taxpayer bank account details shall be manually submitted in PFMS/[States'] system by the jurisdictional Division's DDO and a signed copy of the sanction order shall be sent to PAO office for release of payment.
Rule 92(3), 92(4), 92(5) – Sanction of Refund order
Rule 92(4), 92(5) – Payment advice issue
Payment of interest if any
* Amount, if any, will be paid by an order with payment advice in FORM GST RFD-05.
Rule 94
4. The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any one of the tax authorities and shall be processed by the said authority, however the payment of the sanctioned refund amount shall be made only by the respective tax authority of the Centre or State government.

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Integrated Goods and Services Tax Amendment Rules, 2017
12/2017 Dated:- 15-11-2017 Integrated GST (IGST)
GST
IGST
IGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 12/2017-Integrated Tax
New Delhi, the 15th November, 2017
G.S.R. 1424(E).- In exercise of the powers conferred by sub section (14) of section 12 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the following rules to amend the Integrated Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-(1) These rules may be called the Integrated Goods and Services Tax Amendment Rules, 2017.
(2) They shall be deemed to have come into force on the 1st day of July, 2017.
2. In the said rules, after rule 2, the following rule shall be inserted, namely:-
“3. The proportion of value attributable to different States or Union territories, in the case of supply of adverti

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nvoices to ABC indicating the amount to be paid by them. ABC issues a release order to a newspaper for an advertisement on 'Beti bachao beti padhao', to be published in the newspaper DEF (whose head office is in Delhi)for the editions of Delhi, Pune, Mumbai, Lucknow and Jaipur. The release order will have details of the newspaper like the periodicity, language , size of the advertisement and the amount to be paid to such a newspaper. The place of supply of this service shall be in the Union territory of Delhi, and the States of Maharashtra, Uttar Pradesh and Rajasthan. The amounts payable to the Pune and Mumbai editions would constitute the proportion of value for the state of Maharashtra which is attributable to the dissemination in Maharashtra. Likewise the amount payable to the Delhi, Lucknow and Jaipur editions would constitute the proportion of value attributable to the dissemination in the Union territory of Delhi and States of Uttar Pradesh and Rajasthan respectively. DEF should

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s breakup should be indicated in the print order. The place of supply of this service is in Haryana , Uttar Pradesh and Rajasthan. The ratio of this breakup i.e 2:5:3 will form the basis of value attributable to the dissemination in each of the three States. Separate invoices will have to be issued State wise by GH to ABC indicating the value pertaining to that State i.e twenty thousand rupees-Haryana, fifty thousand rupees-Uttar Pradesh and thirty thousand rupees-Rajasthan.
(c) (i) in the case of hoardings other than those on trains , the amount payable for the hoardings located in each State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be.
Illustration: ABC as part of the campaign 'Saakshar Bharat' has engaged a firm IJ for putting up hoardings near the Airports in the four metros i.e. Delhi, Mumbai, Chennai and Kolkata . The release order issued by ABC to IJ w

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n order on KL for advertisements to be placed on a train with regard to the “Janani Suraksha Yojana”. The length of a track in a state will vary from train to train. Thus for advertisements to be placed on the Hazrat Nizamuddin Vasco Da Gama Goa Express which runs through Delhi, Haryana, Uttar Pradesh, Madhya Pradesh, Maharashtra, Karnataka and Goa, KL may ascertain the total length of the track from Hazrat Nizamuddin to Vasco Da Gama as well as the length of the track in each of these States and Union territory from the website www.indianrail.gov.in. The place of supply of this service is in the Union territory of Delhi and States of Haryana, Uttar Pradesh, Madhya Pradesh, Maharashtra Karnataka and Goa. The value of the supply in each of these States and Union territory attributable to the dissemination in these States will be in the ratio of the length of the track in each of these States and Union territory. If this ratio works out to say 0.5:0.5: 2:2 :3:3:1 , and the amount to be p

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ertisement service attributable to dissemination in such State or Union territory.
(ii) in the case of advertisements on railway tickets, the breakup, calculated on the basis of the ratio of the number of Railway Stations in each State or Union territory, when applied to the amount payable for such advertisements, shall constitute the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.
Illustration: ABC has issued a release order to MN for display of advertisements relating to the “Ujjwala” scheme on the railway tickets that are sold from all the Stations in the States of Madhya Pradesh and Chattisgarh. The place of supply of this service is in Madhya Pradesh and Chattisgarh. The value of advertisement service attributable to these two States will be in the ratio of the number of railway stations in each State as ascertained from the Railways or from the website www.indianrail.gov.in. . Let us assume that this ratio i

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ch of these radio stations. The place of supply of this service is in West Bengal, Odisha, Bihar Jharkhand and Delhi. The place of supply of OP Delhi is in Delhi even though the studio may be physically located in another state. Separate invoices will have to be issued State wise and Union territory wise by MN to ABC based on the value pertaining to each State or Union territory.
(f) in the case of advertisement on television channels, the amount attributable to the value of advertisement service disseminated in a State shall be calculated on the basis of the viewership of such channel in such State, which in turn, shall be calculated in the following manner, namely:-
(i) the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published in this regard by the Broadcast Audience Research Council;
(ii) the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter a

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he Union territory of Delhi, States of Uttar Pradesh, Uttarakhand, Bihar and Jharkhand. The place of supply of this service is in Delhi, Uttar Pradesh, Uttarakhand, Bihar and Jharkhand. In order to calculate the value of supply attributable to Delhi , Uttar Pradesh, Uttarakhand, Bihar and Jharkhand, QR has to proceed as under-
I. QR will ascertain the viewership figures for their channel in the last week of September 2017 from the Broadcast Audience Research Council. Let us assume it is one lakh for Delhi and two lakhs for the region comprising of Uttar Pradesh and Uttarakhand and one lakh for the region comprising of Bihar and Jharkhand;
II. since the Broadcast Audience Research Council clubs Uttar Pradesh and Uttarakhand into one region and Bihar and Jharkhand into another region, QR will ascertain the population figures for Uttar Pradesh, Uttarakhand, Bihar and Jharkhand from the latest census;
III. by applying the ratio of the populations of Uttar Pradesh and Uttarkhand, a

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h eighty thousand), Uttarakhand (twenty thousand), Bihar (eighty thousand) and Jharkhand (twenty thousand).The ratio is thus 10:18:2:8:2 or 5:9:1:4:1 (simplification).
VI . this ratio has to be applied when indicating the breakup of the amount pertaining to each State . Thus if the total amount payable to QR by ABC is twenty lakh rupees, the State wise breakup is five lakh rupees( Delhi), nine lakh rupees( Uttar Pradesh) one lakh rupees ( Uttarakhand), four lakh rupees ( Bihar) and one lakh rupees ( Jharkhand). Separate invoices will have to be issued State wise and Union territory wise by QR to ABC indicating the value pertaining to that State or Union territory.
(g) in the case of advertisements at cinema halls the amount payable to a cinema hall or screens in a multiplex, in a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory, as the case may be.
Illustration: ABC commissions ST fo

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ia ;
(ii) the figures published for the last quarter of a given financial year shall be used for calculating the number of internet subscribers for the succeeding financial year and at the beginning, the figures for the last quarter of financial year 2016- 2017 shall be used for the succeeding financial year 2017-2018;
(iii) where such internet subscriber figures relate to a region comprising of more than one State or Union territory, the subscriber figures for a State or Union territory of that region, shall be calculated by applying the ratio of the populations of that State or Union territory , as determined in the latest census, to such subscriber figures;
(iv) the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for this service, shall represent the portion of the value attributable to the dissemination in that State or Union territory.
Illustration: ABC issues a release order to WX for a campaign over in

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the latest census.). Once the actual number of subscribers for each State has been determined, the second step for WX involves calculating the State wise ratio of internet subscribers. Let us assume that this works out to 8: 1 : 2… and so on . for Andhra Pradesh, Arunachal Pradesh, Assam….. and so on. The third step for WX will be to apply these ratios to the total amount payable to WX so as to arrive at the value attributable to each State. Separate invoices will have to be issued State wise and Union territory wise by WX to ABC indicating the value pertaining to that State or Union territory.
(i) in the case of advertisements through short messaging service the amount attributable to the value of advertisement service disseminated in a State or Union territory shall be calculated on the basis of the telecommunication( herein after referred to as telecom) subscribers in such State or Union territory , which in turn, shall be calculated in the following manner, namely:-

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le of North East covers the States of Arunachal Pradesh, Meghalaya, Mizoram, Nagaland, Manipur and Tripura. The ratio of populations of each of these States in the latest census will have to be determined and this ratio applied to the total number of subscribers for this telecom circle so as to arrive at the State wise figures of telecom subscribers. Separate invoices will have to be issued State wise by the service provider to ABC indicating the value pertaining to that State.
Illustration-3: ABC commissions UV to send short messaging service to voters asking them to exercise their franchise in elections to be held in Maharashtra and Goa. The place of supply of this service is in Maharashtra and Goa. The telecom circle of Maharashtra consists of the area of the State of Maharashtra ( excluding the areas covered by Mumbai which forms another circle) and the State of Goa. When calculating the number of subscribers pertaining to Maharashtra and Goa, UV has to-
I. obtain the subscri

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The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.
55/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 55/2017-Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1411 (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 th

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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 Servi

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cision 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.
T

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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.  
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 aff

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ration 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 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
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
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)]
(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 paym

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ent 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):
 
 
Description
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 Sanctioned on provisional basis
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
&

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nbsp;
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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: ”
 
 
[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 19thJune, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 51/2017-Central Tax, dated the 28thOctober

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Clarifications regarding applicability of GST and availability of ITC in respect of certain services
16/16/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
Circular No. 16/16/2017-GST
F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
15th November 2017
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services
I am directed to issue clarification with regard to certain issues brought to the notice of Board as under:
S. No.
Issue
Comment
1.
Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processe

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s the processed output of the same.
4. Thus, green tea leaves and not tea is the “agricultural produce” eligible for exemption available for loading, unloading, packing, storage or warehousing of agricultural produce. Same is the case with coffee obtained after processing of coffee beans.
5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce.
6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de-husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce.
7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or spli

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tate supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%.
3.
Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc.
(a) where premium is paid by State Government and
(b) where premium is paid by employees, students etc.?
It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notification No. 12/2017-Central Tax (Rate). Further, s

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Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
66/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 66/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1422 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification No. 40/2017-Central 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.1254(E),

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Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
65/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 65/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1421 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of

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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
64/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 76/2018-Central Tax dated 31-12-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 64/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1420 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any reg

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Seeks to extend the due date for submission of details in FORM GST-ITC-04
63/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 63/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1419 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services

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Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
62/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 8/2018 Dated 23-01-2018
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 62/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1418 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 43/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of Indi

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Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
61/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 69/2017 – Dated 21-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 61/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1417 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-Central Tax, dated th

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Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
60/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No.68/2017 – Dated 21-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 60/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1416 (E):In exercise of the powers conferred by sub-section (6)

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Seeks to extend the time limit for filing of FORM GSTR-4
59/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 59/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1415 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Gov

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
58/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 72/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 58/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1414 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Cent

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the said Table, namely:-
Table
Sl No.
Months for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – October, 2017
31st December, 2017
2
November, 2017
10th January, 2018
3
December, 2017
10th February, 2018
4
January, 2018
10th March, 2018
5
February, 2018
10th April, 2018
6
March, 2018
10th May, 2018
2. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
57/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 71/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 57/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1413 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
56/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 56/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1412 (E):- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through t

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ugh the common portal on or before the 3[31st day of March, 2019].]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
[F. No.349 /58/2017-GST(Pt)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
********
Notes
1. Inserted vide Notification No. 45/2018

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 10/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 10/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 12

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017
Order No. 9/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 9/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 o

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GST has reduced barriers between states, says Kovind
GST
Dated:- 14-11-2017

New Delhi, Nov 14 (PTI) – President Ram Nath Kovind said today that the introduction of Goods and Services Tax (GST) was a milestone and the new regime has reduced barriers between states, creating a more formal economy.
Inaugurating the 37th India International Trade Fair (IITF) at Pragati Maidan here, he said the country is recognised as a bright spot of the global economy and the world has acknowledged the change in its business environment.
"Introduction of GST has been a milestone and it has broken down barriers between states. It has provided a boost to the creation of a common market and a more formal economy as well as a stronger manufac

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