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Date: 2018-10-09 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, No. 54/2018 Central Tax, effective October 9, 2018, further amends the Central Goods and Services Tax Rules, 2017. It addresses rules related to refunds of unutilized input tax credit on zero-rated supplies and integrated tax paid on exported goods or services. The amendment modifies conditions under which these refunds can be claimed, specifically concerning recipients of supplies who have availed benefits under certain government notifications. Key Points / Main Content: Amendments to Central Goods and Services Tax Rules, 2017: These amendments are called the "Central Goods and Services Tax Twelfth Amendment Rules, 2018." Effective Date: The rules come into force on the date of their publication in the Official Gazette (October 9, 2018). Rule 89 Amendment (Refund of Unutilized Input Tax Credit): Sub-rule 4B of rule 89 is substituted: This applies to persons claiming refunds of unutilized input tax credit on zero-rated supplies without tax payment. Condition for refund: If the person received supplies on which the supplier availed benefits under specified notifications (40/2017-Central Tax Rate, 41/2017-Integrated Tax Rate, 78/2017-Customs, or 79/2017-Customs), the refund of input tax credit is granted only for inputs not covered by those notifications. This applies to both inputs and input services used in making such exports. Rule 96 Amendment (Refund of Integrated Tax on Exports): Sub-rule 10 of rule 96 is substituted: This applies to persons claiming refunds of integrated tax paid on exported goods or services. Conditions for refund: The person should not have received supplies on which the benefit of specified notifications (48/2017-Central Tax, 40/2017-Central Tax Rate, 41/2017-Integrated Tax Rate, 78/2017-Customs, or 79/2017-Customs) has been availed. Exception: This restriction does not apply to the receipt of capital goods under the Export Promotion Capital Goods (EPCG) Scheme. Impact Analysis: Exporters: Impact: Exporters claiming refunds on zero-rated supplies or integrated tax on exports face revised conditions, particularly if they or their suppliers have availed benefits under specified government notifications. This may affect the amount of refund they are eligible for. Action Required: Review supply chains and input tax credit claims to ensure compliance with the amended rules, and assess the impact on refund eligibility based on availed notifications. Suppliers: Impact: Suppliers availing benefits under specified notifications need to be aware of the impact on their customers (exporters) regarding refund claims. Action Required: Inform customers about the notifications availed to allow them to accurately claim refunds. Tax Authorities: Impact: Tax authorities will need to implement and enforce the amended rules when processing refund claims. Action Required: Update refund processing procedures to incorporate the new sub-rules and ensure consistent application.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A central act that provides for levy and collection of tax on intra-State supply of goods or services or both by the Central Government. Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017 to govern the procedures and processes related to GST. Central Goods and Services Tax Twelfth Amendment Rules, 2018: An amendment to the Central Goods and Services Tax Rules, 2017. Ministry of Finance: The ministry responsible for financial matters of the Government of India. Department of Revenue: A department under the Ministry of Finance, Government of India. Central Board of Indirect Taxes and Customs: A government agency responsible for formulation of policy concerning levy and collection of indirect taxes. New Delhi: The capital city of India and the location of the notification's issuance. Export Promotion Capital Goods Scheme: A scheme by the Indian government to promote exports by allowing import of capital goods at zero or concessional duty rates.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 721] ubZ fnYyh] eaxyokj] vDrwcj 9] 2018@vkf'ou 17] 1940 No. 721] NEW DELHI, TUESDAY, OCTOBER 9, 2018/ASVINA 17, 1940 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)(cid:8)(cid:8)ंंंं ााााललललयययय ((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वव वव ििििववववभभभभाााागगगग)))) ((((कककक(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16) ककककरररर औऔऔऔरररर ससससीीीीममममाााा शशशशु(cid:19)ु(cid:19)ु(cid:19)ु(cid:19)कक कक बबबबोोोोडडडड(cid:23))(cid:23))(cid:23))(cid:23)) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 9 अ(cid:10) तबू र, 2018 ससससंं..ंं.. 55554444////2222000011118888----कककक(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111000011111111 ((((अअअअ))))....————क(cid:14)(cid:15)ीय सरकार, क(cid:14)(cid:15)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) क(cid:27) धारा 164 (cid:28)ारा (cid:29)द(cid:30)त शि(cid:10)त य का (cid:29)योग करते #ए, माल और सेवाकर िनयम, 2017 का और संशोधन करने के िलए िन& निलिखत िनयम बनाती ह,ै अथा(त् .— 1. (1) इन िनयम का संि+,त नाम क(cid:14)(cid:15)ीय माल और सेवाकर (बारहवां संशोधन) िनयम, 2018 ह ै। (2) ये राजप3 म(cid:14) (cid:29)काशन क(cid:27) तारीख को (cid:29)वृ(cid:30) त ह गे । 2. क(cid:14)(cid:15)ीय माल और सेवाकर िनयम, 2017 (िजसम(cid:14) इसम(cid:14) इसके प7 चात् उ(cid:10) त िनयम कहा गया ह)ै के िनयम 89 के उपिनयम (4ख) के :थ ान पर िन&न िलिखत उपिनयम रखा जाएगा, अथा(त् .— ‘‘(4ख) जहां कर का संदाय (cid:4)कए िबना शू; य दर (cid:29)दाय के म<े उपभोग न (cid:4)कए गए इनपुट कर (cid:29)(cid:30) यय के (cid:29)ितदाय का दावा करने वाले @य ि(cid:10)त न-े (क) ऐसे (cid:29)दाय (cid:29)ा,त (cid:4)कए ह,B िजस पर (cid:29)दायकता( ने भारत सरकार के िव(cid:30)त मं3ालय क(cid:27), भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1320(अ), तारीख 23 अ(cid:10) तबू र, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 40/2017-क(cid:14)(cid:15)ीय कर (दर), तारीख 23 अ(cid:10) तबू र, 2017 या भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संCय ांक 1321(अ), तारीख 23 अ(cid:10) तबू र, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 41/2017-एक(cid:27)कृत कर (दर), तारीख 23 अ(cid:10)त ूबर, 2017 के फायदे का उपभोग (cid:4)कया ह ै; या 5937 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ख) भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1272(अ), तारीख 13 अ(cid:10) तूबर, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 78/2017-सीमा शु(cid:6) क, तारीख 13 अ(cid:10) तबू र, 2017 या भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1299(अ), तारीख 13 अ(cid:10) तबू र, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 79/2017-सीमा शु(cid:6) क, तारीख 13 अ(cid:10) तबू र, 2017 के या उन सभी के फायद ेका उपभोग (cid:4)कया , वहां ऐसे इनपुट कर (cid:29)(cid:30)य य का, िजसका माल के िनया(त के िलए उ(cid:10) त अिधसूचनाI के अधीन इनपुट के संबंध म(cid:14) उपभोग (cid:4)कया गया ह ै और ऐसे इनपुट कर (cid:29)(cid:30)य य का, िजसका अ; य इनपुट या माल के ऐसे िनया(त म(cid:14) (cid:29)यु(cid:10) त िव: तार तक इनपुट सेवाI के संबंध म(cid:14) उपभोग (cid:4)कया गया ह,ै (cid:29)ितदाय (cid:4)दया जाएगा ।’’। 3. उ(cid:10)त िनयम के िनयम 96 के उपिनयम (10) के : थान पर िन& निलिखत उपिनयम रखा जाएगा, अथा(त्.— ‘‘(10) माल या सेवाI के िनया(त पर संद(cid:30) त एक(cid:27)कृत कर के (cid:29)ितदाय कर दावा करने वाले @ यि(cid:10) तय को- (क) ऐसे (cid:29)दाय (cid:29)ा,त नहK करने चािहए, िजन पर भारत सरकार के िव(cid:30) त मं3ालय क(cid:27), भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1305(अ), तारीख 18 अ(cid:10) तबू र, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 48/2017-क(cid:14)(cid:15)ीय कर, तारीख 18 अ(cid:10) तबू र, 2017 का िसवाय उसके, जहां तक उनका संबंध ऐसे @ यि(cid:10) त (cid:28)ारा िनया(त संवध(न पूंजी माल : क(cid:27)म या भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1320(अ), तारीख 23 अ(cid:10)त ूबर, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 40/2017-क(cid:14)(cid:15)ीय कर (दर), तारीख 23 अ(cid:10)त ूबर, 2017 या भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1321(अ), तारीख 23 अ(cid:10)त ूबर, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 41/2017-एक(cid:27)कृत कर (दर), तारीख 23 अ(cid:10) तूबर, 2017 के संबंध म(cid:14) पूंजी माल (cid:29)ा,त करने से है, फायदे का उपभोग (cid:4)कया गया है ; या (ख) भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1272(अ), तारीख 13 अ(cid:10) तूबर, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 78/2017-सीमाशु(cid:6) क, तारीख 13 अ(cid:10) तबू र, 2017 या भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) सा.का.िन. संC याकं 1299(अ), तारीख 13 अ(cid:10) तबू र, 2017 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 79/2017-सीमाशु(cid:6) क, तारीख 13 अ(cid:10) तबू र, 2017 के अधीन फायद ेका उपभोग, िसवाय उसके जहां तक उसका संबंध िनया(त संवध(न पूंजी माल : क(cid:27)म के संबंध म(cid:14) ऐसे @ यि(cid:10) त (cid:28)ारा पूंजी माल को (cid:29)ा, त करने से है, नहK करना चािहए ।’’। [फा. सं.349/58/2017-जीएसटी(पाट.()] डाॅ . Lीपाव(ती एस.एल., अवर सिचव (cid:25)(cid:25)(cid:25)(cid:25)टटटट(cid:27)(cid:27)(cid:27)(cid:27)पप पप णणणण : मूल िनयम, भारत के राजप3, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:14) अिधसूचना संC याकं 3/2017-क(cid:14)(cid:15)ीय कर, तारीख 19 जून, 2017 (cid:28)ारा, जो सा.का.िन. सं. 610(अ), तारीख 19 जून, 2017 (cid:28)ारा (cid:29)कािशत क(cid:27) गई थी, (cid:29)कािशत (cid:4)कए गए थे और सा.का.िन.. 1007 (अ), तारीख 9 अ(cid:10)त ूबर, 2018 (cid:28)ारा (cid:29)कािशत अिधसूचना सं. 53/2018-क(cid:14)(cid:15)ीय कर, तारीख 9 अ(cid:10) तूबर, 2018 (cid:28)ारा अंितम संशोधन (cid:4)कया गया ।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 MINISTRY OF FINANCE (Department of Revenue) (Central Board of Indirect Taxes and Customs) NOTIFICATION New Delhi, the 9th October, 2018 No. 54/2018 – Central Tax G.S.R. 1011(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. (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018. (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 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely.— “(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has – (a) received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the 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.”. 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely.— “(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”. [F. No. 349/58/2017-GST (Pt.)] DR. SREEPARVATHY S.L. , Under Secy. 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 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 53/2018 - Central Tax, dated the 9th October, 2018, published vide number G.S.R 1007 (E), dated the 9th October, 2018. 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.

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