Notification No.: 47/2017 – Central Tax
Date of Notification: 18th October 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 54 (Refund), Section 164 (Rule-making power)
- CGST Rules, 2017 (Amended): Rules 89 and 96A
- Relevant Forms: GST RFD-01 (Statements 2 and 4)
- Integrated GST Act: Applies in case of SEZ and exports
Summary of Notification
- Amendment to Rule 89(1) – Refund Application for Deemed Exports:
The third proviso to Rule 89(1) is substituted to allow filing of refund applications in respect of deemed exports by either:
- The recipient of deemed export supplies; or
- The supplier, provided the recipient does not avail input tax credit and furnishes an undertaking permitting the supplier to claim the refund.
- Amendment to Rule 96A(1)(a) – Export Without Payment of Tax (LUT/Bond):
Allows extension of time by the Commissioner beyond the standard 3-month limit for export of goods/services without payment of tax under LUT/Bond. The amended text now includes:
“after the expiry of three months, or such further period as may be allowed by the Commissioner…”
- Replacement of Statements in FORM GST RFD-01 (Refund Application):
Updated and more detailed formats for:
- Statement-2: For claiming refund of export of services with payment of tax, including invoice details, FIRC/BRC, credit/debit note adjustments, and net refund amount.
- Statement-4: For refund on supplies made to SEZ units/developers with tax payment, including invoice, shipping bill, endorsement, and net tax/cess claimed.
These revisions aim to streamline refund processing and ensure clarity in claim documentation.
