Executive Summary:
This notification, No. 49/2017-Central Tax, outlines the evidence required for suppliers of deemed export supplies to claim refunds under the Central Goods and Services Tax (CGST) Rules, 2017. It specifies the documents that must be provided to substantiate refund claims for these supplies. The notification is effective as of October 18, 2017.
Key Points / Main Content:
Evidences for Claiming Refund:
* The Central Government notifies the following evidences required to be produced by the supplier of deemed export supplies for claiming refund:
* Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
* An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
* An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.
Impact Analysis:
Supplier of Deemed Export Supplies:
Impact: Must provide specified evidence to claim refund on deemed export supplies.
Action Required: Collect and submit the required acknowledgments, tax invoices, and recipient undertakings as evidence when claiming refunds.
Recipient of Deemed Export Supplies (Advance Authorisation holder, Export Promotion Capital Goods Authorisation holder, or Export Oriented Unit):
Impact: Required to provide acknowledgements and undertakings related to input tax credit and refund claims.
Action Required: Provide acknowledgment to the jurisdictional Tax officer. Provide undertakings confirming that no input tax credit has been availed and that they will not claim a refund, allowing the supplier to claim it.
Tax Officer:
Impact: Required to provide acknowledgement that the said deemed export supplies have been received by the Advance Authorisation or Export Promotion Capital Goods Authorisation holder.
Action Required: Acknowledge receipt of deemed export supplies by the specified authorization holders.
Key Entities Referenced
Export Oriented Unit: An entity setup for export production
Ministry of Finance: The Indian government ministry responsible for finance and economy.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Excise and Customs: Now known as Central Board of Indirect Taxes and Customs (CBIC), it is a part of the Department of Revenue under the Ministry of Finance, Government of India.
New Delhi: The capital city of India, where the notification was issued.
Central Goods and Services Tax Rules, 2017: The rules pertaining to the Central Goods and Services Tax (CGST) in India.
Advance Authorisation: A scheme that allows duty-free import of inputs, required for manufacture and export.
Export Promotion Capital Goods Authorisation: A scheme allowing import of capital goods at zero duty for export production.
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[फा. सं. 349/58/2017-जीएसटी (पी.टी.)]
गुंजन कुमार वमा,9 अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th October, 2017
No. 49/2017-Central Tax
G.S.R. 1306(E).—In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the
Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the
18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1305(E), dated the 18th October, 2017, the Central Government hereby notifies the following,
as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier
of deemed export supplies for claiming refund, namely:—
TABLE
Sl. No. Evidence
(1) (2)
1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export
Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export
supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods
Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the
supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have
been received by it.
2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies
has been availed of by him.
3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in
respect of such supplies and the supplier may claim the refund.
[F. No. 349/58/2017-GST (Pt.)]
GUNJAN KUMAR VERMA, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.