The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75\/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nCentral Board of Excise and Customs
\nNotification No. 75\/2017 – Central Tax
\nNew Delhi, the 29th December, 2017
\nG.S.R 1602 (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 (Fourteenth Amendment) Rules, 2017.
\n(2) Unless otherwise specified, 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 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A) The Unique Identity Number granted under s<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f 2017), refund of input tax credit shall be granted as per the following formula – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d the benefit of notification No. 48\/2017-Central Tax dated 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017″; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oprietor \/ Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lication electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Bank = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.75\/2017 Dated:- 29-12-2017 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 75\/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R 1602 (E):- In exercise of the powers conferred by section 164 of the … Continue reading “The Central Goods and Services Tax (Fourteenth 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-9653","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9653","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=9653"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9653\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
\nWhere, –
\n(A) "Refund amount" means the maximum refund that is admissible;
\n(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
\n(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
\n(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of un<\/p>\n
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\n(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40\/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
\n(iv) in rule 95 –
\n(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
\n“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FO<\/p>\n
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\n(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
\n“Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
\nPart -A
\n(i)
\nLegal name of the person
\n(ii)
\nTax identification number or unique number on the basis of which the entity is identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in India (+91)
\nNote- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.\n<\/p>\n
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\nI, _ …………………………. hereby declare that I am authorised to sign on behalf of the
\nRegistrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory:
\nDate: Designation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Place of Business of representative in India, if any:
\nFor own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\nFor Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of th<\/p>\n
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\n4.
\nScanned copy of documents regarding appointment as representative in India, if applicable
\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed\/ is registered under the Central Goods and Service Tax Act, 2017.
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who is in charge.
\nS. No. Full Name Designation\/Status Signature
\n1.
\nAcceptance as a<\/p>\n
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\n(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
\nForm GSTR -11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\nYear
\nTax Period
\n1.
\nUIN
\n2.
\nName of the person having UIN
\nAuto populated
\n3. Details of inward supplies received
\n(Amount in Rs. for all Tables)
\nGSTIN of supplier
\nInvoice\/Debit Note\/Credit Note details
\nRate
\nTaxable value
\nAmount of tax
\nPlace of Supply
\nNo
\nDate
\n Value
\nIntegrated tax
\nCentral Tax
\nState\/UT Tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSi<\/p>\n
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\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification
\nI _______ as an authorised representative of << Name of Embassy\/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/ notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised
\nSignatory:
\nName:
\nDesignation \/ Status
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility to edit the refund amount as per eligibility.
\n4. Requisite certificate issued by MEA granting the facilit<\/p>\n
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