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

Oct 16, 2018 | by Avantis RegTech Legal Research Team


The Government of Gujarat on October 9, 2018 has published the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018 to further amend the Gujarat Goods and Services Tax Rules, 2017.

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

·         In rule 89 which specifies the procedure to be followed by the applicant for filing 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 Notification, Finance Department No.(GHN-114)GST-2017/S.11(1) (19)-TH dated October 23, 2017, Notification No. 40/2017-State Tax (Rate) 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. 78/2017Customs, dated the 13th October, 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, Subsection (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 provisions for Refund of integrated tax paid on goods or services 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 Notification, Finance Department No.(GHN-110)GST2017/S.147(1)-TH dated October 18, 2017, Notification No. 48/2017-State Tax except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or the Government Notification, Finance Department No.(GHN114)GST-2017/S.11(1) (19)-TH dated October 23, 2017, Notification No. 40/2017-State Tax (Rate) 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. 78/2017Customs, 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, Subsection (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-State Tax]

 

URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/12th%20Amendment%20to%20GGST%20Rules.pdf


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