Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017
70\/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nCentral Board of Excise and Customs
\nNotification No. 70\/2017 – Central Tax
\nNew Delhi, the 21st December, 2017
\nG.S.R. 1531 (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 (Thirteenth 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 FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\n GSTTN of recipient
\nInvoice details
\nShipp<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST RFD-01A,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nState\/Un ion territory Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Central Goods and Services Tax (Thirteenth Amendment) Rules, 201770\/2017 Dated:- 21-12-2017 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 70\/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1531 (E):- In exercise of the powers conferred by section 164 of the Central … Continue reading “Central Goods and Services Tax (Thirteenth 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-9557","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9557","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=9557"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9557\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n “;
\n(c) after Statement 5A, the following Statement shall be inserted, namely:-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl. No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/ Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n;”
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the a<\/p>\n
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\n (a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies\/Supplier of deemed export supplies” shall be substituted;
\n (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient<\/p>\n
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\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n “;
\n(d) after Statement 5A, the following Statement shall be inserted, namely:-
\nStatement 5B [rule 89(2)(g)]
\nRefund type: On account of deemed exports
\n(Amount in Rs)
\nSl. No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/ Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n“.
\n[F. No. 349\/58\/2017-GST(Pt.)]
\n(Gunjan Kumar Verma)
\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 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification N<\/p>\n
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