Executive Summary:
This document contains two notifications from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, both dated October 18, 2017. The first notification, No. 47/2017-Central Tax, amends the Central Goods and Services Tax Rules, 2017. The second notification, No. 48/2017-Central Tax, specifies supplies of goods that are considered deemed exports.
Key Points / Main Content:
Amendment to Central Goods and Services Tax Rules, 2017 (Notification No. 47/2017-Central Tax):
Effective Date: The amendments come into force on the date of publication in the Official Gazette.
Rule 89 Amendment:
Deemed Exports: Modifies the rules for filing applications for refunds related to deemed exports, specifying who can file (recipient or supplier under certain conditions).
Rule 96A Amendment:
Extension of Time: Allows the Commissioner to extend the period beyond three months for certain actions.
FORM GST RFD-01 Amendment:
Statement 2: Replaces the existing statement with a new format for "Exports of services with payment of tax."
Statement 4: Replaces the existing statement with a new format for "On account of supplies made to SEZ unit or SEZ Developer on payment of tax."
Deemed Exports (Notification No. 48/2017-Central Tax):
The following supplies of goods are notified as deemed exports:
Supplies against Advance Authorisation.
Supplies of capital goods against Export Promotion Capital Goods Authorisation.
Supplies to Export Oriented Units.
Supply of gold by specified entities against Advance Authorisation.
Explanations:
Advance Authorisation: Defined as per the Foreign Trade Policy 2015-20.
Export Promotion Capital Goods Authorisation: Defined as per the Foreign Trade Policy 2015-20.
Export Oriented Unit: Defined as per the Foreign Trade Policy 2015-20.
Impact Analysis:
Registered Persons / Suppliers:
Impact: Changes in refund application processes for deemed exports and compliance with new invoicing and reporting requirements.
Action Required: Understand and implement the new rules and formats for claiming refunds and reporting deemed export supplies.
Recipients of Deemed Export Supplies:
Impact: Changes in refund application processes.
Action Required: Understand and implement the new rules and formats for claiming refunds.
Tax Authorities (Commissioner):
Impact: Authority to extend the period beyond three months for certain actions related to Rule 96A.
Action Required: Implement procedures for allowing extensions as per the amended rule.
SEZ Units and Developers:
Impact: New format for reporting supplies made to them on payment of tax.
Action Required: Ensure compliance with the new reporting requirements outlined in Statement 4 of FORM GST RFD-01.
Exporters:
Impact: Clarification on what constitutes deemed exports.
Action Required: Understand the conditions and implications of the deemed export classification for their supplies.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A central legislation related to Goods and Services Tax in India, referenced for the powers conferred to make rules and notifications.
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017, which are being amended by this notification.
Central Board of Excise and Customs: A government body under the Department of Revenue, Ministry of Finance, responsible for the formulation of policy concerning levy and collection of customs and central excise duties and service tax.
New Delhi: The location where the notification was issued.
FORM GST RFD-01: A form related to GST refunds, which is being amended in the notification.
Advance Authorisation: An authorization issued by the Director General of Foreign Trade under the Foreign Trade Policy for import or domestic procurement of inputs on pre-import basis for physical exports.
Export Promotion Capital Goods Authorisation: An authorisation issued by the Director General of Foreign Trade under the Foreign Trade Policy for import of capital goods for physical exports.
Foreign Trade Policy 2015-20: A policy governing import and export in India, under which authorizations like Advance Authorisation and Export Promotion Capital Goods Authorisation are issued.
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EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 858] ubZ fnYyh] cq/okj] vDrwcj 18] 2017@vkf'ou 26] 1939
No. 858] NEW DELHI, WEDNESDAY, OCTOBER 18, 2017/ASVINA 26, 1939
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14)वव वव ििििववववभभभभाााागगगग))))
((((कककक(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पप पप ाााादददद----शशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कक कक औऔऔऔरररर ससससीीीीममममााााशशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कककक बबबबोोोोडडडड))(cid:29)(cid:29)(cid:29))(cid:29))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 18 अ(cid:7)त बू र, 2017
सससस..ंं..ंं 44447777////2222000011117777----कककक(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन....1111333300004444((((अअअअ))))....————क(cid:12)(cid:13)ीय सरकार, क(cid:12)(cid:13)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:26) धारा 164 (cid:27)ारा
(cid:28)द(cid:29) त शि(cid:7) तय(cid:31) का (cid:28)योग करते "ए क(cid:12)(cid:13)ीय माल और सेवा कर िनयम 2017 का और संशोधन करने के िलए िन%न िलिखत िनयम बनाती ह,ै
अथा’त् :-
1. (1) इन िनयम(cid:31) का संि+, त नाम क(cid:12)(cid:13)ीय माल और सेवा कर (दसवां संशोधन) िनयम 2017 ह ै।
(2) ये राजप7 म(cid:12) उनके (cid:28)काशन क(cid:26) तारीख को (cid:28)वृ(cid:29) त ह(cid:31)गे ।
2. क(cid:12)(cid:13)ीय माल और सेवा कर िनयम 2017 म(cid:12),
(i) िनयम 89 के उप िनयम (1) म,(cid:12) तीसरे परंतुक के ? थान पर िन%न िलिखत परंतुक रखा जाएगा, अथात’ ् :-
“परंतु यह भी (cid:1)क समझे गए िनया’त(cid:31) के Bप म(cid:12) मानी गई पूDतय(cid:31) क(cid:26) बाबत, आवेदन िन%न िलिखत (cid:27)ारा फाइल (cid:1)कया जा सकेगा, --
(क) समझी गई िनया’त पूDतय(cid:31) का (cid:28)ाि,त कता’ ; या
(ख) उन मामल(cid:31) म(cid:12) जहां (cid:28)ाि, तकता’ ऐसी पूDतय(cid:31) पर इनपुट कर (cid:28)(cid:29)य य का लाभ नहJ लेता ह ै और इस आशय का वचनबंध दते ा ह ै
(cid:1)क पूDतकता’ (cid:28)ितदाय का दावा कर सकेगा, वहां समझी गई िनया’त पूDतय(cid:31) का पूDतकता”’ ;
(ii) िनयम 96क के उपिनयम (1) के खंड (क) म,(cid:12) “तीन मास क(cid:26) समाि,त के पNच ात्” शOद (cid:31) के पNच ात्, “या ऐसी अितPर(cid:7)त अविध जो
आयु(cid:7) त (cid:27)ारा अनुQात क(cid:26) जा सकेगी,” शO द अंत:? थािपत (cid:1)कए जाएंगे ;
6293 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) (cid:30)(cid:30)(cid:30)(cid:30)(cid:31)(cid:31)(cid:31)(cid:31)पपपप जजजजीीीीएएएएससससटटटटीीीी आआआआररररएएएएफफफफडडडडीीीी –––– 00001111 मममम,,,,(cid:16)(cid:16)(cid:16)(cid:16)
(क) “िववरण 2” के ? थान पर िन% निलिखत िववरण रखा जाएगा, अथा’त् :-
““““ििििववववववववररररणणणण 2222 [[[[ििििननननययययमममम 88889999 ((((2222))))((((गगगग))))]]]]
(cid:28)ितदाय का (cid:28)कार :- कर के संदाय के साथ सेवाR का िनया’त
(रकम Bपय(cid:31) म(cid:12))
Sम बीजक O यौरे एक(cid:26)कृत कर उपकर बीआरसी/ नामे नोट, य(cid:1)द जमाप7, य(cid:1)द शुU एक(cid:26)कृत
सं. कर और
एफआईआरसी कोई हो, म(cid:12) कोई हो, म(cid:12)
उपकर
अंतवDलत अंतव’िलत
सं. तारीख मू(cid:3) य कराधेय रकम सं. तारीख
एक(cid:26)कृत कर एक(cid:26)कृत कर (6+7+10 -
मू(cid:3) य
और उपकर और उपकर
11)
1 2 3 4 5 6 7 8 9 10 11 12
।”
(ख) “िववरण 4” के ? थान पर िन% निलिखत िववरण रखा जाएगा, अथा’त ्:-
““““ििििववववववववररररणणणण 4444 [[[[ििििननननययययमममम 88889999 ((((2222))))((((घघघघ))))औऔऔऔरररर 88889999 ((((2222))))((((डडडड....))))]]]]
(cid:28)ितदाय का (cid:28)कार -- िवशेष आDथक जोन यूिनट या िवशेष आDथक जोन िवकासकता’ (कर के संदाय पर) को क(cid:26) गई पूDतय(cid:31) के मWे
(रकम Bपय(cid:31) म(cid:12))
(cid:30)(cid:30)(cid:30)(cid:30)ाााािििि&&&&तत तत ककककतततताााा (cid:29)(cid:29) (cid:29)(cid:29) बबबबीीीीजजजजकककक ’’’’यय यय ौौौौररररेेेे पपपपोोोोततततपपपप))))ररररववववहहहहनननन पपपप(cid:8)(cid:8)(cid:8)(cid:8)//// एएएएकककक5555ककककृृृृतततत ककककरररर उउउउपपपपककककरररर ननननाााामममम ेे ेेननननोोोोटटटट जजजजममममाााा पपपप(cid:8)(cid:8)(cid:8)(cid:8),,,, शशशश99ुु99ुु एएएएकककक5555ककककृृृृतततत
ककककाााा जजजजीीीीएएएएससससटटटटीीीी ििििननननययययाााातत(cid:29)(cid:29)तत(cid:29)(cid:29) ििििबबबबलललल//// यययय4444दददद ककककोोोोईईईई ककककरररर औऔऔऔरररर
यययय4444दददद ककककोोोोईईईई हहहहोोोो,,,,
आआआआईईईईएएएएऩऩऩऩ ििििववववशशशशेषेषेषेष आआआआ////थथथथकककक हहहहोोोो,,,, मममम(cid:16) (cid:16) (cid:16) (cid:16) उउउउपपपपककककरररर
मममम (cid:16)(cid:16) (cid:16)(cid:16)अअअअततंंततंं वववविि(cid:29)(cid:29)िि(cid:29)(cid:29)ललललतततत
जजजजोोोोनननन पपपप22ृृ22ृृ ठठ ठठ ाााा44ंं44ंंककककतततत
अअअअततंंततंं वववव////लललल
एएएएकककक5555ककककृृृृतततत ककककरररर ((((8888++++9999++++11110000––––
बबबबीीीीजजजजकककक
एएएएकककक5555ककककृृृृतततत ककककरररर
औऔऔऔरररर उउउउपपपपककककरररर
11111111))))
सससस..ंं..ंं ततततााााररररीीीीखखखख मममम(cid:23)(cid:23)ूू(cid:23)(cid:23)ूू यय यय सससस..ंं..ंं ततततााााररररीीीीखखखख ककककररररााााधधधधययेेययेे औऔऔऔरररर उउउउपपपपककककरररर
मममम(cid:23)(cid:23)ूू(cid:23)(cid:23)ूू यय यय ररररककककमममम
1111 2222 3333 4444 5555 6666 7777 8888 9999 11110000 11111111 11112222
.”
[फा. सं. 349/58/2017-जीएसटी (पी.टी.)]
गुंजन कुमार वमा,’ अवर सिचव
))))टटटट&&&&पप पप णणणण ::::---- मूल िनयम भारत के राजप7, असाधारण, भाग II, खंड 3, उपखंड ((((iiii)))) म (cid:12) अिधसूचना सं. 3/2017 तारीख 19 जून, 2017 (cid:27)ारा
(cid:28)कािशत (cid:1)कए गए थे और जो सा.का.िन. 610(अ) तारीख 19 जून, 2017 (cid:27)ारा (cid:28)कािशत (cid:1)कए गए थे और उXह (cid:12) अंितम बार सा.का.िन.
1251(अ) तारीख 13 अ(cid:7) तबू र, 2017 (cid:27)ारा (cid:28)कािशत अिधसूचना सं. 45/2017 क(cid:12)(cid:13)ीय कर, तारीख 13 अ(cid:7)त बू र, 2017 (cid:27)ारा संशोिधत
(cid:1)कया गया था ।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th October, 2017
No. 47/2017–Central Tax
G.S.R.1304(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 (Tenth 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 rule 89, insub-rule (1), for third proviso, the following proviso shall be substituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, -
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit
on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
(ii) in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three months”, the words “, or
such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated Integrated Net
tax and cess tax and cess Integrated
No. Date Value Taxable Amt. No. Date
involved in involved in tax and
value
debit note, if credit note, cess
any if any
(6+7+10 -
11)
1 2 3 4 5 6 7 8 9 10 11 12
”;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN Invoice details Shipping bill/ Integrated Tax Cess Integrated Integrated tax Net
of Bill of export/ tax and cess and cess Integrated
recipient Endorsed involved in involved in tax and
invoice by debit note, if credit note, if cess
SEZ any any
(8+9+10–
No. Date Value No. Date Taxable Amt. 11)
Value
1 2 3 4 5 6 7 8 9 10 11 12
.”
[F. No. 349/58/2017-GST(Pt.)]
GUNJAN KUMAR VERMA, Under Secy.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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. 45/2017-Central Tax, dated the 13th October, 2017, published vide
number G.S.R 1251 (E), dated the 13th October, 2017.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 18 अ(cid:7)त बू र, 2017
सससस..ंं..ंं 44448888////2222000011117777----कककक(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन....1111333300005555((((अअअअ))))....————क(cid:12)(cid:13)ीय सरकार, क(cid:12)(cid:13)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:26) धारा 147 (cid:27)ारा
(cid:28)द(cid:29) त शि(cid:7) तय(cid:31) का (cid:28)योग करते "ए, पPरषद क(cid:26) िसफाPरश(cid:31) पर नीचे दी गई सारणी के ?त भं (2) म(cid:12) सूचीबU माल क(cid:26) पूDतय(cid:31) को समझे गए
िनया’त(cid:31) के Bप म(cid:12) अिधसूिचत करती ह,ै अथा’त्
ससससााााररररणणणणीीीी
Sम सं. पूDत का वण’न
(1) (2)
1 अि]म (cid:28)ािधकार के (cid:28)ित रिज? ^ीकृत _ यि(cid:7)त (cid:27)ारा माल क(cid:26) पूDत
2 िनया’त संवध’न पूंजी माल (cid:28)ािधकार के (cid:28)ित रिज?^ ीकृत _य ि(cid:7)त (cid:27)ारा पूंजी माल क(cid:26) पूDत
3 िनया’तोX मुख यूिनट को रिज? ^ीकृत _ यि(cid:7)त (cid:27)ारा माल क(cid:26) पूDत
4 अि]म (cid:28)ािधकार के (cid:28)ित अिधसूचना सं. 50/2017–सीमाश(cid:3)ु क तारीख 30 जून, 2017 (यथासंशोिधत) म(cid:12) िविन‘दaट (cid:1)कसी
बbक या पिO लक सै(cid:7) टर उपSम (cid:27)ारा ? वण’ क(cid:26) पूDत
? पa टीकरण :-
इस अिधसूचना के (cid:28)योजन(cid:31) के िलए, --
1. “अि]म (cid:28)ािधकार” से आयात के िलए या भौितक िनया’त(cid:31) के िलए पूव’ आयात आधार पर इनपुट के घरेलू उपापन के िलए िवदशे
_ यापार नीित, 2015-20 के अd याय 4 के अधीन िवदशे _य ापार महािनदशे क (cid:27)ारा जारी (cid:28)ािधकार अिभ(cid:28)ेत ह ै
2. िनया’त संवध’न पूंजी माल (cid:28)ािधकार से भौितक िनया’त(cid:31) के िलए पूंजी माल के िलए आयात के िलए िवदशे _य ापार नीित 2015-
20 के अd याय 5 के अधीन िवदशे _ यापार महािनदशे क (cid:27)ारा जारी (cid:28)ािधकार अिभ(cid:28)ेत ह ै
3. “िनया’तोX मखु यूिनट” से िवदशे _ यापार नीित 2015-20 के अdय ाय 6 के उपबंध(cid:31) के अनुसार अनुमो(cid:1)दत िनया’तोXम खु यूिनट या
इलै(cid:7) ^ािनक हाड’वेयर (cid:28)ौeोिगक(cid:26) पाक’ यूिनट या साफटवेयर (cid:28)ौeोिगक(cid:26) पाक’ यूिनट या जैव (cid:28)ौeोिगक(cid:26) पाक’ यूिनट अिभ(cid:28)ेत ह ै।
[फा. सं. 349/58/2017-जीएसटी (पी.टी.)]
गुंजन कुमार वमा,’अवर सिचव
NOTIFICATION
New Delhi, the 18th October, 2017
No. 48/2017-Central Tax
G.S.R.1305 (E).—In exercise of the powers conferred by section 147 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of
goods listed in column (2) of the Table below as deemed exports, namely:—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
Table
S.No. Description of supply
(1) (2)
1. Supply of goods by a registered person against Advance Authorisation
2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
3. Supply of goods by a registered person to Export Oriented Unit
4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs,
dated the 30th June, 2017 (as amended) against Advance Authorisation.
Explanation -
For the purposes of this notification, –
1. “Advance Authorisation” means an authorisation issued by the Director General of Foreign Trade under Chapter
4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for
physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of
Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical
exports.
3. “Export Oriented Unit” means an Export Oriented Unit or Electronic Hardware Technology Park Unit or
Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of
Chapter 6 of the Foreign Trade Policy 2015-20.
[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.