Notification No.: 70/2017 – Central Tax
Date of Notification: 21st December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164: Power to make rules
- CGST Rules, 2017 (Thirteenth Amendment):
- Rule 89(2)(g), Rule 89(2)(h)
- Amended Forms: GSTR-1, GST RFD-01, GST RFD-01A
- Integrated GST Act: Not directly applicable
Summary of Notification
The Central Government, by this amendment, revised and inserted several formats and declarations related to refund procedures, especially in connection with deemed exports and inverted duty structure.
The Table 6 of GSTR-1 was revised to separately list:
- 6A: Exports
- 6B: Supplies to SEZ unit/developer
- 6C: Deemed exports
In Form GST RFD-01, the refund declaration clause (h) was amended to include both recipients and suppliers of deemed exports. Two new annexures were introduced:
- Statement 1A – Refund due to inverted tax structure under Section 54(3)(ii)
- Statement 5B – Refund on deemed export supplies
Additionally, a revised declaration and undertaking format was notified for both supplier and recipient while claiming refund for deemed exports, ensuring mutual exclusivity of claims and legal accountability.
Similar amendments were made in Form GST RFD-01A to include the same statements and declaration formats for manual refund applications.
