CGST Rules Amendment-Zero rated supplies and Deemed Exports included in Form GSTR-1

CGST Rules Amendment-Zero rated supplies and Deemed Exports. Form GSTR-1, FORM GST RFD-01 and Form RFD-01A amended

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs

Notification No. 70/2017 – Central Tax

New Delhi, the 21^st December, 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:-

(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 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)]

(c) after Statement 5A, the following Statement shall be inserted, namely:-

“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports

(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)

……………………

(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;
(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)

(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)]

(d) after Statement 5A, the following Statement shall be inserted, namely:-

“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports

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

(Gunjan Kumar Verma)
Under Secretary to the Government of India