14th Amendment to CGST Rules – Refunds, UIN, and Export Provisions Updated

Notification No.: 75/2017 – Central Tax
Date of Notification: 29th December 2017
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 25(9)(a): Unique Identity Number (UIN)
  • Section 16 of IGST Act (read with Rule 89): Refund on zero-rated supplies
  • Section 55: Refund to specified agencies
  • Section 164: Power to make rules
• CGST Rules, 2017 (Fourteenth Amendment): Rules 17, 19, 89, 95, 96, 14(1), 82, 95(1), Rule 142
• Supersedes/Amends: Notification No. 3/2017, 27/2017, and others referenced
• Integrated GST Act: Section 16 (Zero-rated supplies), Section 14 (OIDAR services)

Summary of Notification

1. Territorial Scope of UIN (Rule 17):
   Inserted sub-rule 17(1A) clarifies that the Unique Identity Number (UIN) granted to a person under Section 25(9)(a) will be valid throughout the territory of India, not restricted to any specific state or location.
2. Amendment to Registration Application (Rule 19):
   Inserted Rule 19(1A) provides that any amendment in GST registration (via FORM GST REG-14) shall not take effect retrospectively unless specifically permitted by the Commissioner through an order stating reasons and conditions.
3. Refund Formula Updated (Rule 89(4)):
   Revised the formula for refund of input tax credit on zero-rated supplies without payment of tax, introducing clarity in treatment of deemed exports and excluding supplies claimed under sub-rules (4A)/(4B). Also introduced:

• Rule 89(4A) & 89(4B): Specific refund provisions when the supplier has availed benefit of Notification 48/2017, 40/2017-CTR, or 41/2017-IGST.

4. Quarterly Refund for Specified Agencies (Rule 95):
   Updated Rule 95(1) to require eligible entities (e.g., embassies, UN agencies) to file refund claims quarterly via FORM GST RFD-10 and GSTR-11, electronically or otherwise.
5. Refund Restriction on Exporters (Rule 96):
   Inserted Rule 96(9), disqualifying persons who have received supplies under Notification 48/2017, 40/2017-CTR, or 41/2017-IGST from claiming refund of IGST paid on exports.
6. Revised Registration Form for OIDAR Suppliers (REG-10):
   Replaced FORM GST REG-10 for registration of OIDAR suppliers outside India supplying to unregistered persons in India, with enhanced identity and business proof requirements.
7. Revision to UIN Registration (REG-13) and Statement Filing (GSTR-11):
   Updated FORM GST REG-13 and replaced FORM GSTR-11 to align with centralized UIN registration and ensure consistency in refund processing.
8. Revised Refund Application Form (GST RFD-10):
   Replaced FORM GST RFD-10 for embassies and specified agencies, aligning with GSTR-11 and requiring bank and identification details for refund claim processing.
9. Omission in DRC-07:
   Omitted Table at Serial No. 5 of FORM GST DRC-07, likely to simplify adjudication summary for demand orders.

Source: Notification No.: 75/2017 – Central Tax