Executive Summary:
This notification from the Central Board of Excise and Customs specifies conditions and safeguards for registered persons who intend to supply goods or services for export without paying integrated tax. It allows eligible registered persons to furnish a Letter of Undertaking in place of a bond, superseding a previous notification from July 7, 2017. The notification also applies to zero-rated supplies made to Special Economic Zones. It was issued on October 4, 2017.
Key Points / Main Content:
* **Eligibility for Letter of Undertaking:**
* Registered persons intending to supply goods or services for export without integrated tax payment are eligible to furnish a Letter of Undertaking instead of a bond.
* Exception: Those prosecuted for offences under the Central Goods and Services Tax Act, 2017, or the Integrated Goods and Services Tax Act, 2017, or any existing laws, where the tax evaded exceeds two hundred and fifty lakh rupees, are not eligible.
* **Letter of Undertaking Requirements:**
* The Letter of Undertaking must be furnished in duplicate on the registered person's letterhead for a financial year.
* It must be in the annexure to FORM GST RFD-11 as per subrule 1 of rule 96A of the Central Goods and Services Tax Rules, 2017.
* It must be executed by the working partner, Managing Director, Company Secretary, proprietor, or a duly authorized person.
* **Withdrawal and Restoration of Facility:**
* Failure to pay the tax due along with interest as specified under subrule 1 of rule 96A of Central Goods and Services Tax Rules, 2017, within the specified period results in the withdrawal of the export facility without integrated tax payment.
* Restoration of the facility occurs upon payment of the amount mentioned in the said subrule.
* **Special Economic Zone (SEZ) Applicability:**
* The provisions apply to zero-rated supply of goods or services or both made by a registered person, including a Special Economic Zone developer or Special Economic Zone unit, to another Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax.
Impact Analysis:
* Registered Persons Intending to Export
* Impact: Benefit from simplified export procedures by furnishing a Letter of Undertaking instead of a bond, provided they meet the eligibility criteria.
* Action Required: Ensure compliance with the conditions and safeguards specified in the notification, including proper execution and submission of the Letter of Undertaking in FORM GST RFD-11.
* Special Economic Zone (SEZ) Developers/Units
* Impact: Clarification on the applicability of the provisions to zero-rated supplies made to SEZ developers or units without integrated tax payment.
* Action Required: Adhere to the notification's provisions when making zero-rated supplies to SEZs, ensuring compliance with the specified conditions.
* Central Board of Excise and Customs
* Impact: Responsible for implementing and overseeing the new guidelines for furnishing Letters of Undertaking.
* Action Required: Ensure effective communication and enforcement of the notification's provisions to facilitate exports and zero-rated supplies.
Key Entities Referenced
Central Board of Excise and Customs: A government organization responsible for the administration of excise and customs duties.
Central Goods and Services Tax Act, 2017: A law enacted in 2017 related to the Goods and Services Tax in India.
Integrated Goods and Services Tax Act, 2017: A law enacted in 2017 related to the Integrated Goods and Services Tax in India.
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017.
FORM GST RFD 11: A form prescribed under the Central Goods and Services Tax Rules, 2017, related to refund claims.
Special Economic Zone: Specifically delineated duty-free enclave and shall be deemed to be foreign territory for the purposes of trade operations and duties and tariffs
Ministry of Finance: The ministry responsible for the financial matters of the Government of India.
New Delhi: The capital city of India, where the notification was issued.
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PART II—Section 3—Sub-section (i)
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6061 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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रेटेड *दाय के संबंध म1 लागू ह+गे ।
[फा. सं. 349/74/2017-जीएसटी(पी.टी) खंड-II]
रोहन, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue )
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 4th October, 2017
No. 37 /2017-Central Tax
G.S.R. 1218(E).—In exercise of the powers conferred by section 54 of the Central Goods and
Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of
rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification
No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 848(E), dated the 7th July, 2017 except as respects things done
or omitted to be done before such supersession, the Central Board of Excise and Customs hereby specifies
conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person
who intends to supply goods or services for export without payment of integrated tax—
(i) all registered persons who intend to supply goods or services for export without payment of
integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except
those who have been prosecuted for any offence under the Central Goods and Services Tax
Act, 2017 (12 of 2017) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any
of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and
fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in
duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule
(1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by
the working partner, the Managing Director or the Company Secretary or the proprietor or by a
person duly authorised by such working partner or Board of Directors of such company or
proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as specified under
sub-rule (1) of rule 96A of Central Goods and Services Tax Rules, 2017, within the period¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment
of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the
said sub-rule is paid, the facility of export without payment of integrated tax shall be restored.
2. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated supply of
goods or services or both made by a registered person (including a Special Economic Zone developer or
Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without
payment of integrated tax.
[F. No. 349/74/2017-GST (Pt.) Vol.-II]
ROHAN, 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.