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
\n(Department of Revenue)
\n[Central Board of Excise and Customs]
\nNotification No. 55\/2017-Central Tax
\nNew Delhi, the 15th November, 2017
\nG.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:-
\n (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.
\n (2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Central Goods and Services Tax Rules, 2017, –
\n (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n “Explanation – For the purposes of rule 42 and this rule, it is hereby clarified th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cision or order.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent Advice Date: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.55\/2017 Dated:- 15-11-2017 Central GST (CGST)GSTCGSTCGSTMinistry 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 … Continue reading “The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8860","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8860"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8860\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (iv) after rule 107, the following rule shall be inserted, namely:-
\n “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.”;
\n (v) after rule 109, the following rule shall be inserted, namely:-
\n “109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Servi<\/p>\n
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\n (vi) in rule 124, –
\n (a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
\n “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.”;
\n (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
\n “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.”;
\n (vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\n“FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN\/Temporary ID
\n
\n2.
\nLegal Name
\n
\n3.
\nTrade Name, if any
\n
\n4.
\nAddress
\n
\n5.
\nT<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [section 54(3)(ii)]
\nI 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.
\nSignature Name –
\nDesignation \/ Status
\n
\nDECLARATION [rule 89(2)(f)]
\nI 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.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly aff<\/p>\n
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\n
\n8. Verification
\nI\/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.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n (Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed
\n[(1×4\/3)-2]
\n1
\n2
\n3
\n4
\n5
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without paym<\/p>\n
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\n
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n
\n14.
\nRemarks:
\n
\n15.
\nType of Order
\nDrop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\n
\n
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\nCess
\n
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\na. Refund amount claimed
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\nb. Refund Sanctioned on provisional basis
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\nh. Net amount to be paid
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\n17.
\nAttachments
\n(Orders)
\nRFD-04; RFD- 06; RFD 07 (Part A)
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address: ”
\n
\n
\n[F. No. 349\/58\/2017-GST(Pt)]
\n(Dr.Sreeparvathy S.L.)
\nUnder Secretary to the Government of India
\nNote:- 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<\/p>\n
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