[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. 75/2017 - Central Tax

New Delhi, the 29th 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 (Fourteenth Amendment) Rules, 2017.
                 (2)  Unless otherwise specified, 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 rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-

                 "(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory
                  of India."

            (ii)   in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:-

                 "(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date 
                  earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for
                  reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."

            (iii)   with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:-

                  "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the 
                    provisions of sub­section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as
                    per the following formula -

                   Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC / Adjusted Total Turnover
                  
                   Where,:

    (A) "Refund amount" means the maximum refund that is admissible;
 

           (B)  "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is
                  claimed under sub-rules (4A) or (4B) or both;

           (C)  "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under
                 bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;

           (D)  "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of   
                 undertaking, calculated in the following manner, namely:-

                 Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated
                 supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced
                 by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;

          (E)  "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding -

        (a)  the value of exempt supplies other than zero-rated supplies and
        (b)  the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period

          (F)  "Relevant period" means the period for which the claim has been filed.

                   (4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017,  
                   refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be
                   granted.

                  (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October,   
                   2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, 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."

       
          (iv) in rule 95 -
                   (a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
                        "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in
                        FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified
                        by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."

                  (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid,
                       if any" shall be omitted.

          (v) with effect from 23rd October, 2017, in rule 96 -

                 (a)    in the heading, after the words "paid on goods", the words "or services" shall be inserted;
                 (b)   after sub-rule (8), the following sub-rule shall be inserted, namely:-
                      "(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed
                       the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017
                       or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017."

           (vi)    for FORM GST REG-10, the following form shall be substituted, namely: -
                                          
                                
                                                                                                          "FORM GST REG-10
                                                                                                               [See rule 14(1)]



Application for registration of person supplying online information and data base access or retrieval services from a place outside India  to a person in India, other than a registered person.

Part -A
 

(i) Legal name of the person  
(ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country  
(iii) Name of the Authorised Signatory  
(iv) Email Address of the Authorised Signatory  
(v) Name of the representative appointed in India, if any  
(a) Permanent Account Number of the representative in India  
(b) Email Address of the representative in India  
(c) Mobile Number of the representative in India (+91)  
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.

Part -B
 

1 Details of Authorised Signatory
First Name Middle Name Last Name
Photo  
Gender Male / Female / Others
Designation  
Date of Birth  
Father's Name  
Nationality  
Aadhaar, if any  
Address of the Authorised Signatory Address line 1
Address line 2
Address line 3
2 Date of commencement of the online service in India. DD/MM/YYYY
3

Uniform Resource Locators (URLs) of the website through which taxable services are provided.
1.
2.
3...
4 Jurisdiction

Center                              Bengaluru       West,       CGST
Commissionerate
5 Details of Bank Account of representative in India(if appointed)
Account Number   Type of account  
Bank Name   Branch Address   Type of account
6

Documents Uploaded

A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7

Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

I, _ ......................................  hereby declare that I am authorised to sign on behalf of the

Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature

Place:                                                                  Name of Authorised Signatory:

Date:                                                                   Designation:


Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-
 

1

Proof of Place of Business of representative in India, if any:

(a)    For own premises -
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b)    For Rented or Leased premises -
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(c)     For premises not covered in (a) and (b) above -
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or

2

Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India

Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government.
3

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor  Business Concern - containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4 Scanned copy of documents regarding appointment as representative in India, if applicable
5

Authorisation Form:-

For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory)

I —(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.

All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No.        Full Name                      Designation/Status Signature
1.
Acceptance as an authorised signatory
 

I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised

Signatory Place (Name)

Date:                  Designation/Status		  


Instructions -
         1.      If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The
                  authentication will  be done through Electronic Verification Code (EVC).
         2.      Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017."

      (vii) in FORM GST REG-13,
               a.     in PART-B, at serial no. 4, the words, "Address of the entity in State" shall be substituted with the words, "Address of the entity in
                       respect of which the centralized UIN is sought".
               b.     in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall
                       be substituted with the words, "Every person required to obtain a unique identity number shall submit the application electronically or
                       otherwise."
   
      (viii)   for Form GSTR -11, the following form shall be substituted, namely:-

     

                                          Form GSTR -11
                                             [See rule 82]

        Statement of inward supplies by persons having Unique Identification Number (UIN)

 

      

Year        
Tax Period  

 

1   UIN                              
2 Name of the person having UIN Auto populated                            


3. Details of inward supplies received
                                                                                                                                                                                              (Amount in Rs. for all Tables)

GSTIN
of supplie

 

 Invoice/Debit Note/Credit Note details Rate Taxable value

Amount of tax

Place of Supply
No Date Value Integrated tax Central Tax State/ UT Tax CESS
1 2 3 4 5 6 7 8 9 10 11
3A. Invoices received  
                 
3B. Debit/Credit Note received  
                 


                                                                                                                                          
                                                                                                                    Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place                                                                                                                                                                         Signature

                                                                                           Name of Authorised Signatory

Date

                                                                                           Designation /Status

Instructions:-

            1. Terms Used:-
                  a.    GSTIN:- Goods and Services Tax Identification Number
                  b.    UIN :-   Unique Identity Number

            2.  Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted.

            3.  For refund purposes only those invoices may be entered on which refund is sought."

    (ix)    for FORM GST RFD-10, the following form shall be substituted, namely:-
 
                                                                                                      
                                                                                                           "FORM GST RFD-10
                                                                                                               [See rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

1.      UIN   :
2.      Name :
3.      Address :                                                                                  

4.      Tax Period (Quarter) <DD/MM/YY>                                                      : From<DD/MM/YY>             To

5.      ARN and date of GSTR11                                                                    : ARN <……………>             Date
         <DD/MM/YY>

6.      Amount of Refund Claim                                                                      : <INR><In Words>

 

State Central Tax State /UT Tax Integrated Tax Cess
         
         

Total

        

7. Details of Bank Account:
       a.    Bank Account Number
       b.    Bank Account Type
       c.    Name of the Bank
       d.    Name of the Account Holder/Operator
       e.    Address of Bank Branch
       f.     IFSC
       g.    MICR

8.  Verification

I _______  as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/any other person/ class of persons specified/ notified by the Government.

Date:                                                                                                                    Signature of Authorised

Signatory:

Place:                                                                                                                        Name:

                                                                                                                                             Designation / Status

  Instructions

1.      Application for refund shall be filed on quarterly basis.
2.      Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3.      There will be facility to edit the refund amount as per eligibility.
4.      Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. "

(x)     in FORM GST DRC-07, the Table at serial no. 5 shall be omitted.
 


[F. No. 349/58/2017-GST(Pt.)]
 

(Ruchi Bisht)

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 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification No. 70/2017-Central Tax, dated the 21st December, 2017, published vide number G.S.R 1531 (E), dated the 21st December, 2017.