Central Tax Notifications

Title Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).
Number 70/2017
Date 21-12-2017
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(1) 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.

(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.

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

(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted.

(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.

(c) after Statement 1, the following Statement shall be inserted.

(d) after Statement 5A, the following Statement shall be inserted.

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