Govt Amends CGST Rules for Eleventh Time [Read Notification]
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The Central Government, on Friday notified the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017. Regarding the refund of integrated tax paid on goods exported out of India under Rule 96(2), the amendment inserted the following, “where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers...
The Central Government, on Friday notified the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017.
Regarding the refund of integrated tax paid on goods exported out of India under Rule 96(2), the amendment inserted the following, “where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs.”
A similar provision was added in Rule 96A which deals with refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.
Read the full text of the Notification below.