Executive Summary:
This notification, No. 53/2018, issued by the Ministry of Finance, Department of Revenue, introduces the Central Goods and Services Tax Eleventh Amendment Rules, 2018. It amends the Central Goods and Services Tax Rules, 2017, with effect from October 23, 2017. The amendment concerns the conditions for claiming refunds on integrated tax paid on exported goods or services.
Key Points / Main Content:
Amendment Overview:
* The notification amends the Central Goods and Services Tax Rules, 2017.
* These amendments are called the Central Goods and Services Tax Eleventh Amendment Rules, 2018.
Effective Date:
* The rules are deemed to have come into effect from October 23, 2017.
Rule 96 Amendment:
* Sub-rule 10 of Rule 96 is substituted with a new sub-rule.
* This change affects those claiming refunds of integrated tax paid on exports of goods or services.
Conditions for Refund:
* Refund claimants must not have received supplies where the supplier availed benefits under specific Government of India, Ministry of Finance notifications.
Notifications Referenced:
* Notification No. 48/2017-Central Tax, dated October 18, 2017 (G.S.R. 1305 E).
* Notification No. 40/2017-Central Tax Rate, dated October 23, 2017 (G.S.R. 1320 E).
* Notification No. 41/2017-Integrated Tax Rate, dated October 23, 2017 (G.S.R. 1321 E).
* Notification No. 78/2017-Customs, dated October 13, 2017 (G.S.R. 1272E).
* Notification No. 79/2017-Customs, dated October 13, 2017 (G.S.R. 1299 E).
Impact Analysis:
Exporters of Goods and Services:
Impact: Exporters claiming refunds of integrated tax may be affected if their suppliers have availed benefits under the specified notifications.
Action Required: Verify that suppliers have not availed benefits under the mentioned notifications for the supplies related to the exported goods or services, to ensure eligibility for integrated tax refunds.
Suppliers:
Impact: Suppliers availing benefits under the specified notifications may affect the eligibility of the recipients (exporters) to claim integrated tax refunds.
Action Required: Ensure the recipients are aware that you have claimed the benefits under the specified notifications.
Central Government (CBIC):
Impact: The amendment clarifies the conditions for integrated tax refunds.
Action Required: Implement and enforce the amended rules.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India related to Goods and Services Tax, enacted in 2017.
Central Goods and Services Tax Rules, 2017: Rules established under the Central Goods and Services Tax Act, 2017, providing detailed procedures and guidelines for the implementation of the GST law.
Central Goods and Services Tax Eleventh Amendment Rules, 2018: An amendment to the Central Goods and Services Tax Rules, 2017.
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax administration.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning indirect taxes, such as customs duty, central excise, and service tax.
New Delhi: The capital city of India and location of the notification.
G.S.R 1007E: A government notification number related to Central Tax.
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5914 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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[फा. सं. 349/58/2017-जीएसटी(पाट.( )]
डा. Jीपाव(ती एस.एल., अवर सिचव
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 9th October, 2018
No. 53/2018 – Central Tax
G.S.R. 1007(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 (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Central Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall
be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received
supplies on which the supplier has availed 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 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 or
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.”.
[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. 49/2018-Central Tax, dated the 13th September, 2018, published vide
number G.S.R 867 (E), dated the 13th September, 2018.
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