CBIC simplified rules related to Form GST RFD-01, GSTR-9, GSTR-9C. With regard to Refund, following were substituted namely ITC accumulated due to inverted tax structure, Export of services with payment of tax , Export without payment of tax , On account of supplies made to SEZ unit or SEZ Developer (Payment of Tax), On account of supplies made to SEZ unit or SEZ Developer (without payment of tax), On account of deemed exports claimed by supplier, On account of deemed exports claimed by recipient, On account of change in POS (inter-state to intra-state and vice versa) and one was inserted namely Refund by SEZ on account of supplies received from DTA – With payment of tax. On account of annual return, CBIC extended the date to 31.12.2019 for FY 2017-18 and 31.03.2020 for FY 2018-19. Also, changes were made in annual return forms.
Notification no : Notification No. 56/2019 – Central Tax
Subject: Central Goods and Services Tax (Seventh Amendment) Rules, 2019 – 56/2019 – Central GST (CGST)
Date of Issue: 14th November, 2019
English File: Click hare.
Hindi File: Click hare.
