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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

[Central Board of Excise and Customs]

Notification No. 55/2017 – Central Tax

New Delhi, the 15th November, 2017

G.S.R……(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:-

  • These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.
  • They shall come into force on the date of their publication in the Official Gazette.
  • In the Central Goods and Services Tax Rules, 2017, –
  • in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-

“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.”;

  • in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be substituted;
  • after rule 97, the following rule shall be inserted, namely:-

“97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or

issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

  • after rule 107, the following rule shall be inserted, namely:-

“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

  • after rule 109, the following rule shall be inserted, namely:-

“109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

  • the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
  • the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.
  • An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to

  • the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
  • the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.”;
  • in rule 124, –
  • in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-

“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;

  • in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –

“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;

  • after the “FORM GST RFD-01, the following forms shall be inserted, namely:-

FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deduct or, tax

collector and other registered taxable person)

1.GSTIN / Temporary            
 ID            
2.Legal Name            
3.Trade Name, if any            
4.Address            
             
5.Tax periodFrom <Year><Month>To<Year><Month>   
 (if applicable)            
6.Amount of Refund ActTax Interest PenaltyFeesOthers Total
 Claimed(Rs.)            
             
  Central tax         
  State / UT tax         
  Integrated tax         
  Cess           
  Total           
7.Grounds of Refund(a) Excess balance in Electronic Cash Ledger    
 Claim (select from(b) Exports of services- with payment of tax    
 drop down)(c) Exports of goods / services- without payment of tax (accumulated ITC)
  (d) ITC accumulated due to inverted tax structure[under clause (ii) of first 
    proviso to section 54(3)]      
     
  (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of
    tax)         
     
  (f) On account of supplies made to SEZ unit/ SEZ developer (without payment
    of tax)         
           
  (g) Recipient of deemed export      
              

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation / Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature

Name –

Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation / Status

SELF- DECLARATION [rule 89(2)(l)]

I/We ____________________ (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in

respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from—to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature

Name –

Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8.   Verification

I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place

Date

Signature of Authorised Signatory

(Name)

Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

    (Amount in Rs.)
     
Turnover ofTax payable onAdjustedNet input taxMaximum refund
inverted ratedsuch invertedtotal turnovercreditamount to be claimed
supply of goodsrated supply of  [(1×4÷3)-2]
 goods   
12345
     

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

  (Amount in Rs.)
    
Turnover of zero ratedNet input tax creditAdjusted totalRefund amount
supply of goods and services turnover(1×2÷3)
1234
    

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

   (Amount in Rs.)
     
Turnover of zero ratedNet input tax creditAdjusted total Refund amount
supply of goods and services turnover (1×2÷3)
     
123 4
     
     

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

1.ARN                    
                           
2.GSTIN / Temporary                    
ID                    
                     
3.Legal Name                    
                           
4.Filing Date                    
                           
5.Reason of Refund                    
                           
6.Financial Year                    
                           
                            
7.Month                    
                           
8.Order No.:                    
9.Order issuance                    
Date:                    
                     
10.Payment Advice                    
No.:                    
                     
11.Payment Advice                    
Date:                    
                     
12.Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund     
13.Issued by:                    
14.Remarks:                    
15.Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A)     
16.Details of Refund Amount (As per the manually issued Order):     
Descripti  Integrated Tax  Central Tax State/ UT tax  Cess
on                           
  TaxInterestPenaltyFeesOthersTotal TaxInterestPenaltyFeesOthersTotalTaxInterestPenaltyFeesOthersTotalTaxInterestPenaltyFeesOthersTotal
                            
a. Refund                           
amount                           
claimed                           
b. Refund                           
Sanctio                           
ned on                           
provisi                           
onal                           
basis                           
c. Remain                           
ing                           
Amoun                           
t                           
d. Refund  
amount  
in-  
admissi  
ble  
e. Gross  
amount  
to be  
paid  
f. Interest  
(if any)  
g. Amoun  
t  
adjuste  
d  
against  
outstan  
ding  
demand  
under  
the  
existing  
law or  
under  
the Act  
h. Net  
amount  
to be  
paid  
17.Attachments (Orders)RFD-04; RFD- 06; RFD 07 (Part A)
Date: Signature (DSC):
Place: Name:
  Designation:
  Office Address:
  
  

[F. No. 349/58/2017-GST(Pt)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

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 19thJune, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 51/2017-Central Tax, dated the 28thOctober, 2017, published vide number G.S.R 1344 (E), dated the 28th October, 2017.

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