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Date: 2017-12-21 Category: Extra Ordinary State: Union Government Country: India

In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 12 of 2017

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. It addresses extensions for filing certain tax forms and amendments to the Central Goods and Services Tax Rules, 2017. Key deadlines for extended form filings are set for January 31, 2018. Key Points / Main Content: Extension of Deadlines: * FORM GST ITC-01: The time limit for registered persons to declare eligibility for input tax credit under Section 18(1) of the Central Goods and Services Tax Act for July-November 2017 is extended to January 31, 2018. * FORM GSTR-5: The deadline for non-resident taxable persons to furnish returns under Section 39(5) of the CGST Act for July-December 2017 is extended to January 31, 2018. * FORM GSTR-5A: The time limit for those supplying online information and database access or retrieval services from outside India to non-taxable online recipients to furnish returns for July-December 2017 is extended to January 31, 2018. Amendments to Central Goods and Services Tax Rules, 2017: * FORM GSTR-1: Table 6 has been substituted regarding zero-rated supplies and deemed exports. * FORM GST RFD-01: * In Table 7, clause (h) is revised to replace "Recipient of deemed export" with "Recipient of deemed export supplies Supplier of deemed export supplies". * Statement 1A is inserted after Statement 1, related to ITC accumulated due to inverted tax structure. * Statement 5B is inserted after Statement 5A, related to deemed exports. * The DECLARATION in rule 89(2)(g) is substituted for recipientsupplier of deemed export. * FORM GST RFD-01A: * In Table 7, clause (g) is revised to replace "Recipient of deemed export" with "Recipient of deemed export supplies Supplier of deemed export supplies". * A DECLARATION in rule 89(2)(g) is inserted after the DECLARATION rule 89(2)(f) for recipientsupplier of deemed export. * Statement 1A is inserted after Statement 1, related to ITC accumulated due to inverted tax structure. * Statement 5B is inserted after Statement 5A, related to deemed exports. Impact Analysis: Registered Persons Eligible for Input Tax Credit: * Impact: Extension of time to declare eligibility for input tax credit, potential benefit from availing credit. * Action Required: File FORM GST ITC-01 by January 31, 2018, if eligible during July-November 2017. Non-Resident Taxable Persons: * Impact: Extended deadline for return filing. * Action Required: Furnish FORM GSTR-5 by January 31, 2018, for the months of July-December 2017. Suppliers of Online Information and Database Access or Retrieval Services: * Impact: Extended deadline for return filing. * Action Required: Furnish FORM GSTR-5A by January 31, 2018, for the months of July-December 2017. Taxpayers and Tax Professionals: * Impact: Changes to FORM GSTR-1 and FORM GST RFD-01/01A require updates to filing processes and understanding of new requirements. * Action Required: Review and adapt to the changes in form structures and declarations for accurate filing.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A law enacted by the Government of India related to Goods and Services Tax. Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017. Integrated Goods and Services Tax Act, 2017: A law related to the Integrated Goods and Services Tax. FORM GST ITC01: A form for declaration by registered persons eligible to avail input tax credit. FORM GSTR5: A form for furnishing the return by a non-resident taxable person. FORM GSTR5A: A form for furnishing the return by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. FORM GST RFD01: Form related to Refund claim New Delhi: Capital of India, place of publication of the notification.
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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- 1014] ubZ fnYyh] c`gLifrokj] fnlEcj 21] 2017@vxzgk;.k 30] 1939 No. 1014] NEW DELHI, THURSDAY, DECEMBER 21, 2017/ AGRAHAYANA 30, 1939 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय ((((ररररााााजजजज(cid:13)(cid:13)(cid:13)(cid:13)वववव ििििववववभभभभाााागगगग)))) (क(cid:3)(cid:4)ीय उ(cid:9)पाद शु(cid:15)क और सीमाशु(cid:15)क बोड)(cid:23) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:25)द(cid:15)ली,,,, 22221111 (cid:25)दस(cid:27) बर,,,, 2017 ससससंं००ं०ं०.... 66667777////2222000011117777–––– कककक(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111555522228888((((अअअअ))))....————आयु(cid:29)त , क(cid:3)(cid:4)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इसम(cid:3) इसके प,च ात ् उ(cid:29)त अिधिनयम कहा गया ह)ै क2 धारा 168 और क(cid:3)(cid:4)ीय माल और सेवा कर िनयम, 2017 के िनयम 40 के उपिनयम (1) के खंड (ख) के अनुसरण म (cid:3) और भारत के राजप:, असाधारण, भाग II, खंड 3, उप-खंड (i) म (cid:3) सा.का.िन. स.ं 1258(अ), तारीख 13 अ(cid:29)त ूबर, 2017 =ारा >कािशत अिधसूचना स.ं 44/2017-क(cid:3)(cid:4)ीय कर, तारीख 13 अ(cid:29)त बू र, 2017 को, उन बात? के िसवाय अिध@ातं करते Aए, िजCह (cid:3) ऐसे अिध@मण स े पूव(cid:23) (cid:25)कया गया था या करने का लोप (cid:25)कया गया था, ऐस ेरिजFG ीकृत Iय ि(cid:29)त य? =ारा, जो जुलाई, 2017, अगF त, 2017, िसतंबर, 2017, अ(cid:29)त ूबर, 2017 और नवंबर, 2017 मास के दौरान इस >कार पा: बन गए थे (cid:25)क वे उ(cid:29) त अिधिनयम क2 धारा 18 क2 उपधारा (1) के अधीन इनपुट कर >(cid:9)य य का उपभोग करने के अहक(cid:23) ह,K (cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)पपपप जजजजीीीी....एएएएसससस....टटटटीीीी.... आआआआईईईई....टटटटीीीी....ससससीीीी....----00001111 म(cid:3) घोषणा करन ेक2 समय-सीमा 31 जनवरी, 2018 तक बढ़ाते ह K। [फा. स.ं 349/58/2017-जीएसटी(भाग)] गुंजन कुमार वमा,(cid:23) अवर सिचव 7267 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 21st December, 2017 No. 67/2017 – Central Tax G.S.R. 1528(E).—In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018. [F. No.349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:25)द(cid:15)ली,,,, 21 (cid:25)दस(cid:27) बर,,,, 2017 सससस००ंं००ंं .... 66668888////2222000011117777––––कककक(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111555522229999((((अअअअ))))————आयु(cid:29)त , क(cid:3)(cid:4)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इसम (cid:3) इसके प,च ात ् उ(cid:29)त अिधिनयम कहा गया ह)ै क2 धारा 168 के साथ पPठत धारा 39 क2 उपधारा (6) =ारा >दT शिUय? का >योग करत े Aए, और भारत के राजप:, असाधारण, भाग II, खंड 3, उप-खंड (i) म (cid:3) सा.का.िन. स.ं 1416(अ), तारीख 15 नव(cid:27)ब र, 2017 =ारा >कािशत अिधसूचना स.ं 60/2017-क(cid:3)(cid:4)ीय कर, तारीख 15 नव(cid:27) बर, 2017 को, उन बात? के िसवाय अिध@ातं करते Aए, िजCह (cid:3) ऐसे अिध@मण से पूव(cid:23) (cid:25)कया गया था या करन े का लोप (cid:25)कया गया था, क(cid:3)(cid:4)ीय माल और सेवा कर िनयम, 2017 के िनयम 63 के साथ पPठत उ(cid:29) त अिधिनयम क2 धारा 39 क2 उपधारा (5) के अधीन (cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)पपपप जजजजीीीी....एएएएसससस....टटटटीीीी....आआआआरररर.... 5555 म (cid:3) (cid:25)कसी अिनवासी कराधेय I यि(cid:29) त =ारा, जुलाई, 2017, अगF त, 2017, िसतंबर, 2017, अ(cid:29)त ूबर, 2017, नव(cid:27)ब र, 2017 और (cid:25)दस(cid:27)ब र, 2017 मास के िलए िववरणी दने ेक2 समय-सीमा 31 जनवरी, 2018 तक बढ़ात ेह K। [फा.स.ं 349/58/2017-जीएसटी(भाग)] गुंजन कुमार वमा,(cid:23) अवर सिचव NOTIFICATION New Delhi, the 21st December, 2017 No. 68/2017 – Central Tax G.S.R. 1529(E).—In In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1416 (E), dated the 15th November, 2017,¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31st day of January, 2018. [F. No. 349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:25)द(cid:15)ली,,,, 21 (cid:25)दस(cid:27) बर,,,, 2017 ससससंं००ं०ं०.... 66669999////2222000011117777–––– कककक(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111555533330000((((अअअअ))))———— आयकु ्त , क(cid:3)(cid:4)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क2 धारा 168 के साथ पPठत धारा 39 क2 उपधारा (6) और एक2कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क2 धारा 20 =ारा >दT शिUय? का >योग करत े Aए, और भारत के राजप:, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:3) सा.का.िन. स.ं 1417(अ), तारीख 15 नव(cid:27)ब र, 2017 =ारा >कािशत अिधसूचना स.ं 61/2017-क(cid:3)(cid:4)ीय कर, तारीख 15 नवंबर, 2017 को, उन बात? के िसवाय अिध@ांत करते Aए, िजC ह (cid:3) ऐस े अिध@मण स े पूव (cid:23) (cid:25)कया गया था या करने का लोप (cid:25)कया गया था, एक2कृत माल और सेवा कर अिधिनयम, 2017 क2 धारा 14 और क(cid:3)(cid:4)ीय माल और सेवा कर िनयम, 2017 के िनयम 64 म(cid:3) िनWद(cid:23)Xट गैर कराधेय आनलाइन >ािZकता (cid:23) को, भारत से बाहर (cid:25)कसी F थान स े आनलाइन सूचना दने े वाल े और डाटा बसे पAचं या सुधार सेवाएं >दान करने वाले (cid:25)कसी I यि(cid:29)त =ारा, जुलाई, 2017, अगF त 2017, िसत(cid:27) बर, 2017, अ(cid:29) तूबर, 2017, नव(cid:27)ब र, 2017 और (cid:25)दस(cid:27)ब र, 2017 मास के िलए (cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)पपपप जजजजीीीी....एएएएसससस....टटटटीीीी....आआआआरररर.... 5555कककक िववरणी दने े क2 समय-सीमा 31 जनवरी, 2018 तक बढ़ाते ह K। [फा.स.ं 349/58/2017-जीएसटी(भाग)] गुंजन कुमार वमा,(cid:23) अवर सिचव NOTIFICATION New Delhi, the 21st December, 2017 No. 69/2017 – Central Tax G.S.R. 1530(E).— In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 31st day of January, 2018. [F. No. 349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA, Under Secy.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:25)द(cid:15)ली,,,, 21 (cid:25)दस(cid:27) बर,,,, 2017 सससस...ंं.ंं 77770000////2222000011117777–––– कककक(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)ीीीीयययय ककककरररर ससससाााा.ककककाााा.ििििनननन. 1531(अअअअ).— केC(cid:4)ीय सरकार, क(cid:3)(cid:4)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) क2 धारा 164 =ारा >दT शिUय? का >योग करत े Aए, क(cid:3)(cid:4)ीय माल और सेवाकर िनयम, 2017 का और संशोधन करन े के िलए िन[िलिखत िनयम बनाती ह,ै अथा(cid:23)त ्:— 1. (1) इन िनयम? का संि\Z नाम क(cid:3)(cid:4)ीय माल और सेवाकर (तरे हवां संशोधन) िनयम, 2017 ह ै। (2) य ेराजप: म(cid:3) उनके >काशन क2 तारीख को >वTृ ह?गे । 2. क(cid:3)(cid:4)ीय माल और सेवाकर िनयम, 2017 म,(cid:3)-- (i)>]प जीएसटीआर-1 म,(cid:3) सारणी-6 के Fथान पर िन[िलिखत रखा जाएगा, अथा(cid:23)त ्:-- “6. शशशश(cid:31)(cid:31)ूू(cid:31)(cid:31)ूू यययय ददददरररर पपपप!!ूू!!ूू ततततयय##यय## ाााा ंंंंऔऔऔऔरररर ससससममममझझझझ ेे ेेगगगगएएएए ििििननननययययाााातत##तत## (cid:1)ाि(cid:4)कता(cid:7) का बीजक के (cid:13)यौरे िश(cid:18)पंग एक(cid:24)कृत कर क(cid:26)(cid:27)ीय कर रा(cid:28)य/संघ रा(cid:28)य(cid:31)े कर उपकर जीएसटीआईएन िबल/िनया(cid:7)त का िबल सं. तारीख मू#य सं. तारीख दर कराधेय रकम दर कराधेय रकम दर कराधेय रकम मू#य मू#य मू#य 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6क. िनया(cid:7)त 6ख. िवशेष आ’थ(cid:7)क जोन इकाई या िवशेष आ’थ(cid:7)क जोन िवकासकता(cid:7) को क(cid:24) गई पू’त(cid:7)यां 6ग. समझे गए िनया(cid:7)त ”; (ii) >]प जीएसटी आरएफडी-01, - (क) सारणी 7 म,(cid:3) खंड (ज) म(cid:3), “समझ े गए िनया(cid:23)त का >ािZकता(cid:23) ” श`द? के Fथान पर “समझी गई िनया(cid:23)त पaू त(cid:23)य? का >ािZकता/(cid:23) समझी गई िनया(cid:23)त पaू त(cid:23)य? का पaू त(cid:23)कार” श`द रखे जाएगं े ; (ख) िववरण 1 के पcात् िन[िलिखत िववरण अंत:Fथािपत (cid:25)कया जाएगा, अथा(cid:23)त ्:-- “ििििववववववववररररणणणण 1कककक [ििििननननययययमममम 89(2)(जजजज)] >ितदाय (cid:25)कFम : िवपय(cid:23)Fत कर ढांचे के कारण सिं चत आईटीसी [धारा 54(3) के पहल ेपरंतुक का खंड (ii)]¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 (cid:1)म (cid:4)ा(cid:6) पू(cid:9)त(cid:11)य(cid:13) के आवक आवक पू(cid:9)त(cid:11)य(cid:13) पर संद(cid:27) कर जारी जावक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) जावक पू(cid:9)त(cid:11)य(cid:13) पर संद(cid:27) कर सं. बीजक(cid:13) के (cid:21)यौरे के (cid:21)यौरे सं. तारीख कराधेय एक(cid:30)कृत क !ीय रा"य / सं. तारीख कराधेय मू(cid:28)य एक(cid:30)कृत क !ीय रा"य / मू(cid:28)य कर कर संघ कर कर संघ रा"य#े$ रा"य#े$ कर कर 1 2 3 4 5 6 7 8 9 10 11 12 13 ”; (ग) िववरण 5क के पcात ्िन[िलिखत िववरण अतं :Fथािपत (cid:25)कया जाएगा, अथा(cid:23)त ्:-- “ििििववववववववररररणणणण 5खखखख [ििििननननययययमममम 89(2)(छछछछ)] >ितदाय (cid:25)कFम : समझे गए िनया(cid:23)त? के लेख े (रकम eपए म)(cid:3) (cid:1)म सं. पू(cid:9)त(cid:11)कार &ारा (cid:4)ितदाय का दावा करने क(cid:30) संद(cid:27) कर दशा म जावक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) के (cid:21)यौरे/(cid:4)ाि(cid:6)कता(cid:11) &ारा (cid:4)ितदाय क(cid:30) दशा म आवक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) के (cid:21)यौरे सं. तारीख कराधेय मू(cid:28)य एक(cid:30)कृत कर क !ीय कर रा"य/संघ रा"य#े$ कर उपकर 1 2 3 4 5 6 7 8 ;”6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (घ) घोषणा [िनयम 89(2)(छ)] के Fथान पर िन[िलिखत रखा जाएगा, अथा(cid:23)त ्:-- “घघघघोोोोषषषषणणणणाााा [ििििननननययययमममम 89(2)(छछछछ)] (समझे गए िनया(cid:11)त के (cid:4)ाि(cid:6)कता/(cid:11)पू(cid:9)त(cid:11)कार के िलए) (cid:4)ाि(cid:6)कता(cid:11) &ारा (cid:4)ितदाय का दावा करने क(cid:30) दशा म म., घोषणा करता 2 ं3क (cid:4)ितदाय का दावा केवल उन बीजक(cid:13) के िलए 3कया गया ह,ै िजनके (cid:21)यौरे िववरण 5ख म उस कर अविध के िलए 3दए गए ह,. िजसके िलए (cid:4)ितदाय का दावा 3कया जा रहा ह ैऔर रकम उ: कर अविध के िलए फाइल क(cid:30) गई वैध िववरणी म िलए गए इनपुट कर (cid:4)@यय क(cid:30) रकम से अिधक नहA ह ै। म., यह भी घोषणा करता 2ं 3क पू(cid:9)त(cid:11)कार ने उ: पू(cid:9)त(cid:11)य(cid:13) के संबंध म (cid:4)ितदाय का दावा नहA 3कया है । पू(cid:9)त(cid:11)कता(cid:11) &ारा (cid:4)ितदाय का दावा करने क(cid:30) दशा म म., घोषणा करता 2 ं3क (cid:4)ितदाय का दावा केवल उन बीजक(cid:13) के िलए 3कया गया ह,ै िजनके (cid:21)यौरे िववरण 5ख म उस कर अविध के िलए 3दए गए ह,. िजसके िलए (cid:4)ितदाय का दावा 3कया जा रहा ह ै। म., यह भी घोषणा करता 2ं 3क (cid:4)ाि(cid:6)कता(cid:11) उ: पू(cid:9)त(cid:11)य(cid:13) के संबंध म 3कसी (cid:4)ितदाय का दावा नहA करेगा और (cid:4)ाि(cid:6)कता(cid:11) ने ऐसी पू(cid:9)त(cid:11)य(cid:13) पर 3कसी इनपुट कर (cid:4)@यय भी नहA िलया है । हEता#र नाम – पदनाम / (cid:4)ािEथित”; ववववचचचचननननबबबबधधंंधधंं म. एतGारा, वचन दते ा 2 ँ3क य3द बाद म यह पाया जाता ह ै3क Kर फL ड क(cid:30) गई रा िश के संबंध म सीजीएसटी अिधिनयम / एससीजीएसटी अिधिनयम क(cid:30) धारा 42 क(cid:30) उपधारा (2) के साथ पKठ त धारा 16 क(cid:30) उपधारा (2) के उपवाS य (ग) म िव िनT द U(cid:11) ट अपे#ाय पूरी नहA Vई है तो म. Eव ीकृत Kर फLड क(cid:30) रािश तथा साथ म उस पर लगने वाले (cid:21) याज को लौटा दगँू ा । हEत ा#र नाम-- पदनाम / (cid:4)ािEथित”; (iii) >]प जीएसटी आरएफडी-01क म,(cid:3)- (क) सारणी 7 म,(cid:3) खंड (छ) म,(cid:3) “समझे गए िनयात(cid:23) का >ािZकता(cid:23) ”श`द? के Fथान पर “समझी गई िनया(cid:23)त पaू त(cid:23)य? का >ािZकता/(cid:23) समझी गई िनया(cid:23)त पaू त(cid:23)य? का पaू त(cid:23)कार” श`द रखे जाएगं े;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 (ख) घोषणा : [िनयम 89(2)(च)] के पcात् िन[िलिखत अतं :Fथािपत (cid:25)कया जाएगा, अथात(cid:23) ् :-- “घोषणा [िनयम 89(2)(छ)] (समझे गए िनया(cid:11)त का (cid:4)ाि(cid:6)कता(cid:11)/पू(cid:9)त(cid:11)कार) (cid:4)ाि(cid:6)कता(cid:11) &ारा (cid:4)ितदाय का दावा करने क(cid:30) दशा म म., घोषणा करता 2 ं3क (cid:4)ितदाय का दावा केवल उन बीजक(cid:13) के िलए 3कया गया ह,ै िजनके (cid:21)यौरे िववरण 5ख म उस कर अविध के िलए 3दए गए ह,. िजसके िलए (cid:4)ितदाय का दावा 3कया जा रहा ह ैऔर रकम उ: कर अविध के िलए फाइल क(cid:30) गई वैध िववरणी म िलए गए इनपुट कर (cid:4)@यय क(cid:30) रकम से अिधक नहA ह ै। म., यह भी घोषणा करता 2ं 3क पू(cid:9)त(cid:11)कार ने उ: पू(cid:9)त(cid:11)य(cid:13) के संबंध म (cid:4)ितदाय का दावा नहA 3कया है । पू(cid:9)त(cid:11)कता(cid:11) &ारा (cid:4)ितदाय का दावा करने क(cid:30) दशा म म., घोषणा करता 2 ं3क (cid:4)ितदाय का दावा केवल उन बीजक(cid:13) के िलए 3कया गया ह,ै िजनके (cid:21)यौरे िववरण 5ख म उस कर अविध के िलए 3दए गए ह,. िजसके िलए (cid:4)ितदाय का दावा 3कया जा रहा ह ै। म., यह भी घोषणा करता 2ं 3क (cid:4)ाि(cid:6)कता(cid:11) उ: पू(cid:9)त(cid:11)य(cid:13) के संबंध म 3कसी (cid:4)ितदाय का दावा नहA करेगा और (cid:4)ाि(cid:6)कता(cid:11) ने ऐसी पू(cid:9)त(cid:11)य(cid:13) पर 3कसी इनपुट कर (cid:4)@यय भी नहA िलया है । हEता#र नाम – पदनाम / (cid:4)ािEथित”; ववववचचचचननननबबबबधधंंधधंं म. एतद ् &ारा, वचन दते ा 2 ँ 3क य3द बाद म यह पाया जाता ह ै 3क Kर फL ड क(cid:30) गई रा िश के संबंध म सीजीएसटी अिधिनयम / एससीजीएसटी अिधिनयम क(cid:30) धारा 42 क(cid:30) उपधारा (2) के साथ पKठ त धारा 16 क(cid:30) उपधारा (2) के उपवाS य (ग) म िव िनT द U(cid:11) ट अपे#ाय पूरी नहA Vई है तो म. Eव ीकृत Kर फLड क(cid:30) रािश तथा साथ म उस पर लगने वाले (cid:21) याज को लौटा दगँू ा । हEत ा#र नाम-- पदनाम / (cid:4)ािEथित”; (ग) िववरण 1 के पcात् िन[िलिखत िववरण अतं :Fथािपत (cid:25)कया जाएगा, अथा(cid:23)त ्:-- “ििििववववववववररररणणणण 1कककक [ििििननननययययमममम 89(2)(जजजज)] >ितदाय (cid:25)कFम : िवपय(cid:23)Fत कर ढांचे के कारण सिं चत आईटीसी [धारा 54(3) के पहल ेपरंतुक का खंड (ii)] (cid:1)म (cid:4)ा(cid:6) पू(cid:9)त(cid:11)य(cid:13) के आवक आवक पू(cid:9)त(cid:11)य(cid:13) पर संद(cid:27) कर जारी जावक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) जावक पू(cid:9)त(cid:11)य(cid:13) पर संद(cid:27) कर सं. बीजक(cid:13) के (cid:21)यौरे के (cid:21)यौरे सं. तारीख कराधेय एक(cid:30)कृत क !ीय रा"य / सं. तारीख कराधेय मू(cid:28)य एक(cid:30)कृत क !ीय रा"य / मू(cid:28)य कर कर संघ कर कर संघ रा"य#े$ रा"य#े$8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] कर कर 1 2 3 4 5 6 7 8 9 10 11 12 13 ”; (घ) िववरण 5क के पcात् िन[िलिखत िववरण अतं :Fथािपत (cid:25)कया जाएगा, अथा(cid:23)त ्:-- “ििििववववववववररररणणणण 5खखखख [ििििननननययययमममम 89(2)(छछछछ)] >ितदाय (cid:25)कFम : समझे गए िनया(cid:23)त? के लेख े (रकम eपए म)(cid:3) (cid:1)म सं. पू(cid:9)त(cid:11)कार &ारा (cid:4)ितदाय का दावा करने क(cid:30) संद(cid:27) कर दशा म जावक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) के (cid:21)यौरे/(cid:4)ाि(cid:6)कता(cid:11) &ारा (cid:4)ितदाय का दावा करने क(cid:30) दशा म आवक पू(cid:9)त(cid:11)य(cid:13) के बीजक(cid:13) के (cid:21)यौरे सं. तारीख कराधेय मू(cid:28)य एक(cid:30)कृत कर क !ीय कर रा"य /संघ रा"य#े$ कर उपकर 1 2 3 4 5 6 7 8 ;” [फा.स.ं 349/58/2017-जीएसटी(भाग)] गुंजन कुमार वमा,(cid:23) अवर सिचव ((((टटटट))))पपपपणणणण:— मलू िनयम, भारत के राजप:, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:3) अिधसचू ना स.ं 3/2017-क(cid:3)(cid:4)ीय कर, तारीख 19 जनू , 2017 =ारा सा.का.िन. सं. 610(अ) तारीख 19 जून, 2017 =ारा >कािशत (cid:25)कए गए थ े और उनका अंितम संशोधन अिधसूचना सं. 55/2017-क(cid:3)(cid:4)ीय कर तारीख 15 नवंबर, 2017, जो सा.का.िन. सं. 1411(अ) तारीख 15 नवंबर, 2017 =ारा >कािशत क2 गई थी, =ारा (cid:25)कया गया । NOTIFICATION New Delhi, the 21st December, 2017 No. 70/2017 – Central Tax G.S.R. 1531(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) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (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, - (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- “6. Zero rated supplies and Deemed Exports¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 GSTIN Invoice details Shipping Integrated Tax Central Tax State / UT Tax Cess of bill/ Bill of recipient export No. Date Value No. Date Rate Taxable Amt. Rate Taxable Amt Rate Taxable Amt value value value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ”; (ii) in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- “Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. Details of invoices of Tax paid on inward supplies Details of invoices of outward Tax paid on outward supplies No. inward supplies supplies issued received No. Date Taxable Integrated Central State / No. Date Taxable Value Integrated Central State / Value Tax Tax Union Tax Tax Union territory territory Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ”; (c) after Statement 5A, the following Statement shall be inserted, namely:- “Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices of outward Tax paid No. supplies in case refund is claimed by10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] supplier/Details of invoices of inward supplies in case refund is claimed by recipient No. Date Taxable Value Integrated Central State /Union Territory Tax Cess Tax Tax 1 2 3 4 5 6 7 8 ;” (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- “DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status”; (iii) in FORM GST RFD-01A,- (a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- “DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status”; (c) after Statement 1, the following Statement shall be inserted, namely:- “Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. Details of invoices of Tax paid on inward supplies Details of invoices of Tax paid on outward supplies No. inward supplies outward supplies issued received No. Date Taxable Integrated Central State / No. Date Taxable Integrated Central State / Value Tax Tax Union Value Tax Tax Union territory territory Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ”;12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (d) after Statement 5A, the following Statement shall be inserted, namely:- “Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices of outward Tax paid No. supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient No. Date Taxable Value Integrated Central State /Union Territory Tax Cess Tax Tax 1 2 3 4 5 6 7 8 ”. [F. No. 349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA, 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 19thJune, 2017 and last amended vide notification No. 55/2017-Central Tax, dated the 15th November, 2017, published vide number G.S.R. 1411 (E), dated the 15th November, 2017. 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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