The Central Government today notified the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 incorporating the amendments suggested by the Goods and Service Tax Council it’s 23rd meeting held at Assam on 10th November.
The Amendment inserts three new provisions namely, Rules 97A, 107A, and 109A.
Rule 97A enables manual filing and processing of refund applications by for casual taxable person or non-resident taxable person, tax deductor, tax collector and another registered taxable person, etc. The Rules also provide a form for manual application for refund.
As per Rule 107A, the facility of manual filing and process is available in case of certification of copies of the advance rulings pronounced by the Appellate Authority.
Rule 109A provides for the appointment of Appellate Authority. As per the Rule, any person aggrieved by the order of the Additional or Joint Commissioner under the Central Goods and Service Tax, SGST or IGST Acts shall file an appeal to the Commissioner (Appeals).
The taxpayers have to approach Additional Commissioner (Appeals) against the order of the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.
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