Central Goods and Services Tax (Twelfth Amendment) Rules, 2018

Oct 10, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 9, 2018 has published the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018, to amend Rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align Rule 89(4B) to make it consistent with Rule 96(10) of the Central Goods and Services Tax Rules, 2017.

The amendment in the Central Goods and Services Tax Rules, 2017 are as under:             

·         In Rule 89 which specifies the procedure to be followed by the applicant for filling the application for refund of tax, interest, penalty, fees or any other amount, for sub-rule (4B), the following sub-rule shall be substituted, namely:-

“(4B) where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has –

a.       received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, Notification No. 40/2017-Central Tax (Rate), dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated October 23, 2017 or Notification No. 41/2017-Integrated Tax (Rate), dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated October 23, 2017; or

b.      availed the benefit of Notification No. 78/2017-Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated October 13, 2017 or Notification No. 79/2017-Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated October 13, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”.

·         In Rule 96 which specifies the procedure for refund of integrated tax paid on goods exported out of India, for sub-rule (10), the following sub-rule shall be substituted, namely:-

“ (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –

a.       received supplies on which the benefit of the Government of India, Ministry of Finance Notification No. 48/2017-Central Tax, dated October 18, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated October 18, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or Notification No. 40/2017-Central Tax (Rate), dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated October 23, 2017 or Notification No. 41/2017-Integrated Tax (Rate), dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated October 23, 2017 has been availed; or

b.      availed the benefit under Notification No. 78/2017-Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated October 13, 2017 or Notification No. 79/2017-Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated October 13, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”.

[Notification No. 54/2018 – Central Tax]

 

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-54-central-tax-english-2018.pdf;jsessionid=1FCFF6FB584A030D680E0F12489EB5D3


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