GSTR-2A & GSTR-1A form generation due date

Circular No. 15/15/2017 – GST
F.No. 349/164/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 6th November, 2017

To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)

Madam/Sir,

Sub –Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg.

Please refer to Notification No. 30/2017-Central Tax dated 11th September 2017, and Notification 54/2017-Central Tax, dated 30th October, 2017 whereby the dates for filing FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 were extended. Queries have been received regarding the due dates for the generation of FORM GSTR-2A and FORM GSTR-1A in light of the said extension of dates. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’), for the purpose of uniformity in the implementation of the Act, the following is clarified:

1. Sub-section (1) of section 37 of the Act read with sub-rule (3) of rule 59 of the CGST Rules, 2017 (hereinafter referred to as ‘the Rules’) provides that the details furnished in FORM GSTR-1 by the supplier shall be made available electronically to the registered person (hereinafter referred to as ‘the recipient’) in FORM GSTR-2A after the due date for filing of FORM GSTR-1. Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 of the said Rules provides for furnishing of details in FORM- GSTR-2 after the 10th but before the 15th of the month succeeding the tax period. Further, sub-section (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after verifying, validating, modifying or deleting, the details, if required. Since the due dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby clarified that the due date of FORM GSTR-2A is also extended.The details furnished in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11th of October, 2017. These details are also available in FORM GSTR-2 and can be verified,validated, modified or deleted to prepare details in FORM GSTR-2which is required to be furnished not later than the 30th November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in his FORM GSTR-2 and the recipient may take necessary action on the same, prior to furnishing the details in his FORM GSTR-2. FORM GSTR-2A is a read-only document made available to the recipient electronically so that he has a record of all the invoices received from various suppliers during a given tax period.

2. Sub-section (3) of section 38 of the Act read with sub-rule (4) of rule 59 of the Rules provides that the details of inward supplies added, corrected or deleted by the recipient in FORM GSTR-2 shall be made available to the concerned supplier electronically in FORM GSTR-1A. Further, sub-section (2) of section 37 of the Act read with sub-rule (4) of rule 59 of the Rules provides that once these details are made available electronically through the common portal to the supplier in FORM GSTR-1A, the supplier shall either accept or reject the modifications made by the recipient on or before the 17th day of the month succeeding the tax period but not before the 15th day, and accordingly, FORM GSTR-1 shall stand amended to the extent of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore,the details in FORM GSTR­1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July 2017.

3. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)

Notification No. 58/ 2017-CUSTOMS (N.T.)

[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)
    Notification No. 58/ 2017-CUSTOMS (N.T.)
                                                                  New Delhi, the 29th June, 2017

G.S.R. (E). – In exercise of the powers conferred by section 75 of the Customs Act,1962 (52 of 1962), section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to further amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-

  • (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2017.
    (2) They shall come into force on the 1st day of July, 2017.
  • In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-
    in rule 2, after clause (e), the following clause shall be inserted, namely:-
    ‘(f) “tax invoice” means the tax invoice referred to in section 31 of the Central Goods and Services Tax Act, 2017 (12 of 2017).’;
  • in rule 3, in sub-rule (1), after the clause (bb), the following clauses shall be inserted, namely:-

“(bc) the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder,

(bd) the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made thereunder; and”;

  • for rule 6, the following rule shall be substituted, namely:-

6. Cases where amount or rate of drawback has not been determined.-

(1)(a) Where no amount or rate of drawback has been determined in respect of any goods, any exporter of such goods may, within three months from the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule 5, apply to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export, for determination of the amount or rate of drawback thereof stating all the relevant facts including the proportion in which the materials or components or input services are used in the production or manufacture of goods and the duties paid on such materials or components or the tax paid on input services:
Provided that-

  • in case an exporter is exporting the aforesaid goods from more than one place of export, he shall apply to the Principal Commissioner or Commissioner of Customs, having jurisdiction over any one of the said places of export;
  • the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of three months and the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months;
  • the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal;
  • an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
  • On receipt of an application under clause (a), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, shall, after making or causing to be made such inquiry as it deems fit, determine the amount or rate of drawback in respect of such goods.

(2)(a) Where an exporter desires that he may be granted drawback provisionally, he may, while making an application under clause (a) of sub-rule (1) apply to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, that a provisional amount be granted to him towards drawback on the export of such goods pending determination of the amount or rate of drawback under clause (b) of that sub-rule.

  • The Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the exporter in respect of such export:
    Provided that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, for the purpose of allowing provisional payment of drawback in respect of such export, require the exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such exporter as drawback in respect of a particular consignment and binding himself, –
  • to refund the amount so allowed provisionally, if for any reason, it is found that the duty drawback was not admissible; or
  • to refund the excess, if any, paid to such exporter provisionally if it is found that a lower amount was payable as duty drawback:
    Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, such exporter shall repay to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, the excess or be entitled to the deficiency, as the case may be.
  • The bond referred to in clause (b) may be with such surety or security as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may direct.

(3) Where the Central Government considers it necessary so to do, it may,–
revoke the rate of drawback or amount of drawback, determined under clause (b) of sub-rule

(1) by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be; or
direct the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, to withdraw the rate of drawback or amount of drawback determined.
Explanation.- For the purpose of this rule, “place of export” means customs station or any other place appointed for loading of export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the goods or intends to export the goods in respect of which determination of amount or rate of drawback is sought.”;

(iv) for rule 7, the following rule shall be substituted, namely:–
7. Cases where amount or rate of drawback determined is low.– (1) Where, in respect of any goods, the exporter finds that the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, for the class of goods is less than eighty per cent. of the duties or taxes paid on the materials or components or input services used in the production or manufacture of the said goods, he may, except where a claim for drawback under rule 3 or rule 4 has been made, within three months from the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule 5, make an application to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export, for determination of the amount or rate of drawback thereof stating all relevant facts including the

 

 

proportion in which the materials or components or input services are used in the production or manufacture of goods and the duties or taxes paid on such materials or components or input services:Provided that –

  • in case an exporter is exporting the aforesaid goods from more than one place of export, he shall apply to the Principal Commissioner or Commissioner of Customs, having jurisdiction over any one of the said places of export;
  • the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of three months and that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months;
  • the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal;
  • an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
  • On receipt of the application referred to in sub-rule (1), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, after making or causing to be made such inquiry as it deems fit, allow payment of drawback to such exporter at such amount or at such rate as may be determined to be appropriate, if the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, is in fact less than eighty per cent. of such amount or rate determined under this sub-rule.
  • Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the exporter desires that he may be granted further drawback provisionally, he may, while making an application under sub-rule (1), apply to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, in this behalf in the manner as has been provided in clause (a) of sub-rule (2) of rule 6 for the application made under that rule along with details of provisional drawback already paid and the grant of further provisional drawback shall be considered in the manner and subject to the conditions specified in clauses (b) and (c) of sub-rule (2), and sub-rule (3) of rule 6, subject to the condition that bond required to be executed by the claimant shall only be for the difference between amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4 by the Central Government and the provisional drawback authorised by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under this rule.

(4)   Where the Central Government considers it necessary so to do, it may,–
revoke the rate of drawback or amount of drawback determined under sub-rule (2) by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be; or

  • direct the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, to withdraw the rate of drawback or amount of drawback determined.

Explanation.- For the purpose of this rule, “place of export” means customs station or any other place appointed for loading of export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the goods or intends to export the goods in respect of which determination of amount or rate of drawback is sought.”;

(v) in rule 9, in clause (d),-

(A) for the words “Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be or the Principal Commissioner or Commissioner of Customs and Central Excise”, the words “Principal Commissioner of Customs or Commissioner of Customs”, shall be substituted;

(B) the words “or of Central Excise” shall be omitted;

  • in rule 10, the words “or of Assistant Commissioner of Central Excise or Deputy Commissioner of Dentral Excise” shall be omitted;
  • in rule 13, in sub-rule (2),-
  • in clause (iii), for the letters and figure “ARE-1”, the words “tax invoice” shall be substituted;
  • for clause (v), the following clause shall be substituted, namely:-

“(v) copy of communication regarding rate of drawback where the drawback claim is for a rate determined by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under rule 6 or rule 7 of these rules.”;

  • in rule 15, for sub-rule (1), the following sub-rule shall be substituted, namely:-

“(1) Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount or rate of drawback determined by the Central Government or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, he may prefer a supplementary claim in the form at Annexure III:

Provided that the exporter shall prefer such supplementary claim within a period of three months, –

  • where the rate of drawback is determined or revised under rule 3 or rule 4, as the case may be, from the date of publication of such rate in the Official Gazette;
  • where the rate of drawback is determined or revised upward under rule 6 or rule 7, as the case may be, from the date of communicating the said rate to the person concerned;
  • in all other cases, from the date of payment or settlement of the original drawback claim by the proper officer :
    Provided further that –
  • the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of nine months and that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months;
  • the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal;
  • an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.”;
  • in rule 16A, in the proviso to sub-rule (4),-
  • in clause (i), the words “or Principal Commissioner or Commissioner of Customs and Central Excise, as the case may be” shall be omitted;
  • in clause (ii), the words “or Principal Commissioner or Commissioner of Customs and Central Excise, as the case may be” shall be omitted;[F. No. 609/43/2017-DBK]

(Anand Kumar Jha)
Under Secretary to the Government of India
Note: The principal rules were published vide notification number 39/1995-Customs (N.T.), dated the 26th May, 1995, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441 (E), dated the 26th May, 1995 and was last amended vide notification number 132/2016-Customs (N.T.), dated the 31st October, 2016 vide number G.S.R. 1019(E), dated the 31st October, 2016.

Notification No. 12 /2017-Central Excise (N.T)

[TO BE PUBLISHED IN THE GAZETTE OF UDIA EXTRAORDINARY, PART II, SECTION  3, SUIT-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF £1NANCE
DEPARTMENT  OF REVENUE
(CENTRAL BOARD OF EXCISE AND CU STOMS)
New Delhi, the 9″ June, 201 7
19 Jyaistha ,1939 Saka
Notification No. 12 /2017-Central Excise (N.T)

G.S.R.(E).-  In  pursuance  of  clause  (b)  of  section  2  of  the  Central  Excise  Act,  1944 (l of 1944) read wlth clause (55) of section 65D of the Finance Act, 1994 (32 of 1994) and in exercise of thc powers conferred by rule 3 of the Central Excise Rules, 2002 and rule 3 of the Service Tax Rules, 1994 and in supercession of the notifications of the Government of Ind ia in the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs vide numbers 20/2014-Service Tax, dated thc 16″’ September, 201 4, 21/20 I 4-Service Tax, dated the 16“ September, 2014, 27/2014-Central Excise (N.T), dated the 16″ September. 2014 and 29/2014-Central Excise (N.T), dated the 16″ September. 2014 published in the Gazette of India Extraordinary vide numbers G.5.R.648(E), dated the 16″ September, 2014, G.S.R.649(E), dated the l 6* September, 2014, G.S.R.651(E), dated the 1 6″ September, 2014 and G.S.R.653(E), dated the 16“ September, 2014 respectively, except as respects things done or omitted to be done before such superccssion, the Central Board of Excise and Customs hereby appoints—

Principal Chief Commissioners of Central Excise and Service Tax; Chief Commissioners of Central Excise and Service Tax;
Principal Commissioners of Ccntral kxcise and Scrvice Tax; Commissioners of Central Excise and Scrvice Tax; Commissioners of Central Excise and Service Tax (Appeals); Commissioners of Central Excise and Service Tax (Audit); and any other officer of the Central Excise Department, as a cntral Excise Officers and vests them with all the powers under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder and Chaptcr V of the Finance Act, 1994  (32 of 1994) and the rules made thereunder. with respect to the jurisdiction specified in the notification issued under rule 3 of the Central Excise Rules, 2002.

  1. This notification shal I come into force on a  date  to  be  notified  by  the  Central Governmcnt  in the Official Gazette.
    [F.No.  1 37/17/20  7-Service Tax]
    Jar. Sreep rvathy S.L.
    Under Secretary to the Government of India

Notification No. 57/2017-Customs (N.T.)

(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)
Notification No. 57/2017-Customs (N.T.)
New Delhi, the 29th June, 2017
G.S.R (E). – In exercise of the powers conferred by section 74 of the Customs Act, 1962

(52 of 1962), the Central Government hereby makes the following rules further to amend the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, namely:-

  1. (1) These rules may be called the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2017.
    (2) They shall come into force on 1st July, 2017.
  1. In the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995,
  • in rule 2, for clause (a), the following clause shall be substituted, namely:-
    „(a) “drawback” in relation to any goods exported out of India, means the refund of duty or tax or cess as referred to in the Customs Tariff Act, 1975 (51 of 1975) and paid on importation of such goods in terms of section 74 of the Customs Act
  • in rule 5, in sub-rule (1), in the proviso, the words “or Principal Commissioner or Commissioner of Customs and Central Excise” wherever they occur shall be omitted.

[F. No. 609/53/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India

Note: The principal rules were published vide notification No. 36/95-Cus. (N.T.), dated the 26th May, 1995, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 440(E), dated the 26th May, 1995, and was last amended vide Notification No. 56/2014-Cus (N.T.), dated the 6th August, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 565(E), dated the 6th August, 2014.