Thirteenth amendment made in the CGST Rules, 2017

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The Central Government vide Notification No. 70/2017-Central Tax dated December 21, 2017 has made 13th amendment in the CGST Rules, 2017, to make changes in formats of Form GSTR-1, Form GST RFD-01 and Form GST RFD-01A in line with the current amendments.

  • In Form GSTR-1, under table 6, Column of Central Tax and State/ UT Tax have been inserted with sub-columns rate, taxable value and amount.
  • In Form GST RFD-01, –
    1. 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;
    2. after Statement 1, Statement 1A has been inserted to claim refund of ITC accumulated due to inverted duty structure, which requires details of invoices as well as of tax paid in respect of inward & outward supplies
    3. after Statement 5A, Statement 5B has been inserted to claim refund of tax paid on account of deemed export, which requires details of invoices as well as of tax paid in respect of inward or outward supplies, as the case may be
    4. Declaration to be made in accordance with Rule 89(2)(g), by recipient of deemed export, has been substituted.
  • In Form GST RFD-01A,-
    1. 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
    2. Declaration to be made in accordance with Rule 89(2)(g), by recipient/supplier of deemed export, has been inserted
    3. after Statement 1, Statement 1A has been inserted to claim refund of ITC accumulated due to inverted duty structure, which requires details of invoices as well as of tax paid in respect of inward & outward supplies
    4. after Statement 5A, Statement 5B has been inserted to claim refund of tax paid on account of deemed export, which requires details of invoices as well as of tax paid in respect of inward or outward supplies, as the case may be.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-70-central-tax-english.pdf

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