Manual Filing Empowered – CGST Rules Extended with Refund Reform

Notification No.: 55/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:

• Central GST Act, 2017: Section 164
• CGST Rules, 2017 (Amended): Rules 43, 54, 97A, 107A, 109A, 124; Insertion of Forms: GST RFD-01A, GST RFD-01B
• Integrated GST Act: Linked via Notification No. 42/2017-Integrated Tax (Rate)

Summary of Notification

1. Amendment to Rule 43 – Exempt Supply Definition Clarified:
   An explanation was inserted to exclude certain services (per Notification No. 42/2017-IGST Rate) from the computation of aggregate value of exempt supplies under Rule 42 and Rule 43 for ITC reversal purposes.
2. Rule 54(2) – Invoice by ISD/E-commerce Operator Made Optional:
   The term “shall issue” was changed to “may issue”, allowing flexibility for issuance of invoices by Input Service Distributors (ISDs) or aggregators.
3. Insertion of Rule 97A & Rule 107A – Manual Filing Permitted:
   Manual filing allowed for processes otherwise required to be done electronically under:

• Chapter X (Refunds) via Rule 97A
• Chapter XIII (Appeals & Revisions) via Rule 107A
  This enables offline applications during system downtimes or procedural transitions.

4. Insertion of Rule 109A – Appellate Authorities Specified:
   Designates the appellate authority based on original adjudication level:

• Orders by Addl./Joint Commissioner → Appeal to Commissioner (Appeals)
• Orders by Dy./Asst. Commissioner or Superintendent → Appeal to Addl. Commissioner (Appeals)
  Separate timelines for taxpayer-initiated and departmental appeals are notified.

5. Amendments to Rule 124 – Termination of Authority Members:
   Government may terminate the appointment of the Chairman or Technical Member of the Authority under Rule 124 with GST Council Chairperson’s approval.
6. Insertion of Manual Refund Forms – FORM GST RFD-01A & RFD-01B:
   Introduced new refund forms for manual filing, supporting:

• Various refund categories including inverted duty structure, SEZ, deemed exports, etc.
• Declaration templates and calculation sheets (e.g., Statement-1, 3A, 5A)
• FORM RFD-01B added to document refund orders including sanctioned, inadmissible, adjusted, and payable amounts.

Source: Notification No.: 55/2017 – Central Tax