FREQUEN TLY ASKED QUESTIONS ON GOOD RVICE X Asked Questions(FAQ).pdf · (FAQ ON D SE (GST N COU ”...
Transcript of FREQUEN TLY ASKED QUESTIONS ON GOOD RVICE X Asked Questions(FAQ).pdf · (FAQ ON D SE (GST N COU ”...
FRE
G
EXPO
EQUEN
GOOD
ORT PRO“EP
Tel:
NTLY
DS AN
OMOTIOCH HOUSE
Vasant 91-11-261
EWe
ASKE
(FAQ
ON
ND SE(GST
ON COUE” Pocket 6Kunj, New
135256 FaxE-MAIL: gstebsite: ww
ED QU
Q)
RVICE)
UNCIL FO6 & 7, Sect
w Delhi-110x: [email protected]
ww.epch.in
UESTI
ES TA
OR HANor-C, L.S.C0070 6135518/1om
ONS
AX
NDICRAFC.
19
1 | P a g
FTS
g e
Dear Mem
GST is on
July, 201
and State
integrated
Though, I
reforms in
faced by o
the issue
Desk. To
reference.
With best
With best
-sd-
(Rakesh KExecutive
mbers,
ne of the b
7 across t
e level taxe
d tax.
Introductio
n India. D
our memb
s faced by
address
.
t complime
t regards
Kumar) e Director
biggest tax
the nation
es and lev
on of Good
During im
ber exporte
y our mem
Members
ents for bei
xation refor
. GST ofte
vies on goo
ds and Ser
plementati
er. EPCH h
mbers. Me
queries,
ing a part
rms in Ind
en referred
ods and s
rvice Tax is
ion of GS
has set up
embers ma
EPCH ha
of such la
dia which
d to as ‘On
ervices ha
s a signific
ST certain
p a Help D
ay seek cla
as prepare
arge reform
has been i
ne Nation,
ave been s
cant step i
queries a
Desk (gst@
arification
d the atta
m movemen
implement
One Tax’.
subsumed
in the dire
and doubts
@epch.com)
through
ached FA
nt.
2 | P a g
ted from 1
All Centra
within thi
ection of ta
s are bein
to addres
this Hel
Q for the
g e
1st
al
is
ax
ng
ss
lp
eir
T TC M SR Pdcin 2TbdposreLmcilH(pistuisRinfacw ItTc
GST Gove
To,
The PrincipaCentral Tax
Madam/Sir,
Subject: ClaReg.
Please refer dated 5th Julcommunicatnterpretatio
2. ThereforeTax Act, 201being clarifidated 7th Julplace of bononly. The intuppliers. It emittance o
LUT providemeans that ocrore or 10%llustrations
He would be10% of exp
previous finas Rs. 1.0 crournover of Rs 40% of th
Rs. 1 crore. nward remit
facility as recrore. v. An which is 20%
t may howeTrade Policyconditions.
ernment of
al Chief Com(All) The P
arification
to Notificatly, 2017 andtions have bn of above
e, in exercise17, for the ped hereundely, 2017 spe
nd. In the extent of the sis hereby cl
of 10% of exed that the a
only such ex% of export
are as folloe eligible foport turnoveancial year.ore or moreRs. 2 crore. e export turiv. An expottances in F
emittance reexporter ha
% of the exp
ever be notey 2015-2020
f India Min
New
mmissionerPrincipal Di
on issues r
tion No. 16/d Circular N
been receivereferred not
e of powerspurpose of uer: a. Eligibecifies cond
xtant Centrasaid notificalarified thatxport turnovamount recexporters areturnover, w
ows: i. An exor LUT facilr is more th He would b
e (10% of exHe has rec
rnover. He worter has expFY 2016-17 eceived is leas received port turnove
ed that a stat0 is eligible
F. Nistry of Fin
and Custow Delhi, Da
rs/Chief Comrector Gene
related to fu
/2017 – GSNo. 4/4/201ed from the tification an
s conferred uuniformity ibility to expditions to beal Excise proation is to lit any registever in the preived as for eligible to
whichever isxporter hadlity if remitt
han Rs. 1 crobe eligible fxport turnoveived Rs. 80will not be eport turnovewhich is 5%
ess than 10%Rs. 1 Croreer. In this sc
tus holder ae for LUT fa
No. 349/82/nance Depaoms GST Pated the 11
mmissionererals/ Direct
urnishing o
T dated 7th7 – GST dafield forma
nd circulars
under sectioin the impleort under L
e fulfilled foovisions, LUiberalize theered person receding finreign inwardLUT facilit a higher am
d a turnover tance receivore) ii. An efor LUT facver is less th0 lacs as foreligible for er of Rs. 40% of the exp% of export e 10 lacs as cenario, he w
as specified acility regar
/2017 artment of Policy Wingth August,
rs/Principal tor General
of Bond/Le
h July, 2017ated 7th Julyations and ex.
on 168 (1) oementation oUT: Notific
or export unUTs were lie facility of who has re
nancial yeard remittanceties who havmount, in thof Rs. 15 cr
ved against exporter hadcility if remhan Rs. 1 crreign inwarLUT facilit
0crore. He hport turnoveturnover, evforeign inwwill be elig
in paragraprdless of wh
Circ
Revenue Cg 2017
Commissios (All)
tter of Und
and Circuly, 2017. A lxporters cit
of the Centrof the Act, fcation No. 1nder Letter omited to maLUT and exceived a mi
r is eligible fe is not less ve received
he previous rore in the pthis export d a turnover
mittance recerore) iii. An rd remittancty as remitta
has receiveder. He will nven though
ward remittaible for LUT
phs 3.20 andhether he sat
cular No. 5/
Central Boa
oners/ Comm
dertaking f
lar No. 2/2/2large numbeting variatio
ral Goods anfollowing is16/2017 – Cof Undertakanufacturer
extend it to ainimum forfor availing
s than Rs. ond a remittanc
financial yeprevious finis Rs. 1.5 cr of Rs. 5 creived agains
n exporter haces in FY 20ance receive
d Rs. 2 Crornot be eligibit is in exce
ances in FY UT facility.
d 3.21 of thetisfies the a
3 | P a g
/5/2017 - G
ard of Excis
missioners
for Exports
2017 – GSTer of
on in the
nd Servicesssues are
Central Tax king (LUT)
exporters all kind of eign inward
g the facilityne crore. Thce of Rs. onear. A few nancial yearcrore or morrore in the st this exporas an export016-17 whiced is less thes as foreigble for LUTess of Rs. 1 2016-17
e Foreign above
g e
GST
se
of
s–
T
s
in
d y of his ne
r. re
rt t ch
han gn T
bop cssaP dCwbeGa eds ftoa1oDthfrcism ABingpee gnreein i.wre
b. Form for Lon the letterhprovided in s
c. Time for aupplies to ahould be ac
along with cPage 3 of 5
d. PurchasesCT-1 form wwithout paymbetween a mexempted unGST. The zeactual expor
e. Transactiodispensationupplies. Th
f. Forward ino receipts o
and SEZ dev4/2015-16
on invoicingDirections frhe Foreign T
freely convecurrency. Hos through a
member cou
AccordinglyBhutan or SEn Indian cur
guidelines. Ipermissible export of serexchange.
g. Bank guarnormally notequirement
expected thanterpretatio
. an exportewithout bankecognized E
LUT: Bondhead contaisaid Notific
acceptance a SEZ develccepted withcomplete do
s from manuwhich was ement of cen
manufacturernder GST evero rating ofrter under L
ons with EOn for them. The EOUs, to
nward remitf proceeds oveloper/SEZdated July 1
g of export cramed undeTrade Polic
ertible curreowever, expfreely conv
untry of Asia
y, it is clarifEZ developrrency or coIt may also bon the samervices only
rantee: Circt exceed 15to furnish b
at this provin are as foll
er registeredk guaranteeExport Prom
ds are furnisning signatu
cation.
of LUT/Bonloper or a Shin a periodocuments by
ufacturer anearlier used ntral excise r and a mercven on submf exports, inUT/bond or
OUs: Zero raTherefore, sthe extent o
ttance in Inof supplies Z unit. Atten1, 2015 (updcontracts in er the Foreigcy (2015-20ency or Indiaport proceedvertible Vosan Clearing
fied that accper or SEZ uonvertible fobe noted thae lines. Theif the paym
cular No. 4/45% of the bobank guaransion would lows:
d with recoge on submissmotion Coun
shed on nonure and seal
nd: As LUTEZ unit, the
d of three woy the exporte
nd form CT-for purchasduty. The schant expormission of Lncluding supr payment o
ating is not supplies to Eof exports, a
dian Rupeein Indian Rntion is invidated as on Indian Rup
gn Exchang20), all expan rupees bds against spstro accountg Union (AC
ceptance of Lunit will be oreign exchat supply ofsupply of s
ment for such
4/2017 dateond amountntee taking ibe impleme
gnized Exposion of a selncil
n-judicial stal of the pers
T/bond is a e LUT/bondorking dayser.
-1: It is learse of goods scheme holdrter is in theLUT/bond. pplies to SEof IGST.
applicable EOUs are taare eligible
e: Various reRupee especi
ited to ParaNovember
pees in termge Managemport contractbut export prpecific expot of a non-reCU) or Nepa
LUT insteapermissible
hange as lonf services toservices, hoh services is
ed 7th July, t. However, into accounented libera
ort Promotiolf-attested c
amp paper, son or the p
priori requid should be s from the d
rnt that thereby a merchds no relevae nature of sTherefore, s
EZ, is allow
to supplies axable undefor zero rat
epresentatioially with re
a A (v) Part-5, 2015), w
ms of the Rument Act 199ts and invoiroceeds shaorts may alsesident bankal or Bhutan
ad of a bonde irrespectivng as they aro SEZ develwever, to Ns received b
2017 provithe Commi
nt the facts aally. Some o
on Council copy of the p
while LUTserson autho
rement for processed o
date of subm
e is lack of hant exporteance under Gsupply and tsuch supplieed only with
to EOUs aner GST just ting like any
ons have beeespect to ex-I of RBI Mwhich states les, Regulat99. Further,ices shall bell be realizeso be realizek situated inn”.
d for supplieve of whethere in accordloper or SEZ
Nepal or Bhuby the suppl
des that banissioner mayand circumsof the instan
can be allowproof of reg
s are generaorized in thi
export, inclon top most
mission of L
clarity abouer from a maGST since tthe same haes would beth respect to
nd there is nlike any othy other expo
en receivedxports to Ne
Master Circu “there is notions, Notif, in terms ofe denominated in freely ed in rupeesn any countr
es of goods er the paym
dance with aZ unit will autan will belier in conve
nk guaranteay waive offstances of ences of liber
wed to submgistration w
4 | P a g
ally submittis behalf as
luding t priority an
LUT/bond
ut treatmentanufacturer transaction as not been e subject to o supply by
no special her taxable orter.
d with respecepal, Bhutanlar no. o restrictionfications andf Para 2.52 ted either inconvertibles, provided ry other tha
to Nepal orments are maapplicable Ralso be e deemed toertible forei
ee should f the ach case. It ral
mit bond with a
g e
ted
nd
t of
the
ct n
n d of
n e it
an a
r ade RBI
o be ign
is
iiin(thinafomreh4DTtireresthefobthobfainis 3 4th
i. In the GSn the said n1) of sectionhan one Stanward remit
and turnoverforeign remimaybe Rs. 1egistered pe
h. Jurisdictio4/4/2017 – GDeputy/AssiThe exporterill the admineiterated thaegistered wubmitted ashe contrary
example, a sfor the purpobe done on phe said noti
of circulars oby the said cfact that it hanstructions ssued vide s
3. It is reque
4. Difficultyhe Board. H
T regime, rotification mn 25 of the
ate. It may sttances in rer across diffittances rece crore or m
erson can beonal officerGST dated 7istant Commr is at libertnistrative mat the Centr
with the Cents proof of fu. Self-declaself-declaratoses of notipost facto bafication andon Bond/LUcirculars areas been cateshall be appsaid circular
ested that su
y, if any, in iHindi versio
registration may mean dAct) if a peo happen thespect of onferent registeived by all
more and it ae allowed to: It has been7th July, 20missioner haty to furnish
mechanism fral Tax offictral Governulfilling the aration shalltion by the efication Noasis. Similad a self-atteUTs: It is lee effective inegorically cplicable for r and this ci
uitable trade
implementaon would fol
is State-wisdifferent regerson havinghat a registene particulartered personl the registeralso maybe 1o submit bon clarified in17 that Bonaving jurisdh the bond/Lfor assignincers shall fa
nment in theconditions be accepted
exporter to .16/2017 - C
arly, Status hsted copy oarnt that somn respect of
clarified speexports on
ircular are a
e notices ma
ation of the llow.
se which megistered perg one Permaered person r registration with the sred persons10% or mor
ond without n Circular N
nd/LUT shadiction overLUT before ng of taxpayacilitate all ee earlier regi
of LUT shad unless thethe effect thCentral tax holder expo
of the proof me field offf exports maecifically in
or after 1stapplicable to
ay be issued
above instr
eans that thesons (distinanent Accoumay not sat
on, because ame PAN. B
s, having onre of total exbank guara
Nos. 2/2/20ll be acceptthe principCentral Tax
yers to respeexporters wime. i. Docall be accepere is specifhat he has ndated 7th Ju
orters have bof Status shficers have ade only frothe said cir
t July, 2017o any expor
d to publiciz
uctions may
e expressionnct persons iunt Numbertisfy the conof splitting But the tota
ne Permanenxport turnov
antee. 17 – GST dted by the jual place of bx Authority
ective authorwhether or nocuments for pted unless tfic informatinot been prouly, 2017. Vbeen given thould be sufinferred tha
om the date cular (dated. It is reiterart made on o
ze the conte
y please be
n ‘registerein terms of r is registerendition regaand accoun
al amount ofnt Account Nver. In such
dated 4th Juurisdictionabusiness of
y or State Taority is impleot the exporLUT: Docu
there is any tion otherwiosecuted shoVerificationthe facility fficient. j. Aat the instruof its issue
d 7th July, 2ated that theor after the
ents of this c
brought to
(UCommi
5 | P a g
d person’ usub-sectioned in more arding foreigntal of receif inward Number,
h cases, the
ly, 2017 andal f the exporteax Authorityemented. It rter was uments evidence to
ise. For ould sufficen, if any, maof LUT und
Applicabilityctions givendespite the
2017) that the instruction1st July 201
circular.
the notice o
Upender Gupissioner (GS
g e
sed n
gn ipts
d
er. y is
o
e ay der y n
e he ns 17.
of
pta) ST)
[TO BE PU3, SUBSEC
G.S.R… ( )Services Tasafeguards of integrate
i. Theof a bond:-
(a)
(b) exp
and he has 2017 (12 ohundred an
ii. TheFORM GSRules, 201Secretary oof such com
UBLISHEDCTION (i)]
)E.:- In exerax Rules, 20for the regi
ed tax, for fu
e following r
a status hold
who has recport turnover
not been prof 2017) or u
nd fifty lakh
e Letter of UST RFD – 1
7 and it shaor the proprimpany or pro
D IN THE G
C
N
rcise of the p017, the Cenistered persournishing a L
registered p
der as specif
ceived the dur, which sho
osecuted forunder any ofrupees.
Undertaking1 referred tall be execuietor or by aoprietor on t
GAZETTE
GovMin
DepaCentral Boar
otification N
powers confntral Board on who intenLetter of Un
erson shall b
fied in parag
ue foreign inould not be le
r any offencef the existing
g shall be futo in sub-ruuted by the a person dulythe letter hea
OF INDIA,
vernment ofnistry of Finrtment of Rrd of Excise
No. 16/2017
ferred by suof Excise ands to suppl
ndertaking in
be eligible f
graph 5 of th
nward remitess than one
e under the g laws in ca
urnished in dule (1) of ru
working pay authorisedad of the reg
, EXTRAO
f India nance
Revenue e and Custo
7 – Central
ub-rule (5) ond Customsly goods or n place of a B
for submissio
he Foreign T
ttances amoue crore rupee
Central Gooase where th
duplicate foule 96A of tartner, the Md by such wgistered pers
Under S
RDINARY
oms
Tax
New
of rule 96A os hereby speservices forBond.
on of Letter
Trade Policy
unting to a mes, in the pre
ods and Serve amount of
r a financialhe Central GManaging Dorking partn
son.
[F.
Secretary to
Y, PART II,
Delhi, the 7
of the Centrecifies the cor export with
of Undertak
y 2015-2020
minimum ofeceding fina
vices Tax Acf tax evaded
al year in theGoods and
Director or tner or Board
No. 349/74/
(Dr. Sreepa the Govern
6 | P a g
SECTION
7th July, 201
ral Goods anonditions anhout paymen
king in place
; or
f 10% of the ancial year,
ct, d exceeds tw
e annexure tServices Ta
the Compand of Directo
/2017 – GST
arvathy S. Lnment of Ind
g e
17
nd nd nt
e
wo
to ax ny rs
T]
L.) dia
To, The PrinciCommissio
Madam/Si
Subject: Istax – Reg.
Vardifficulties services wiTherefore, Act, 2017, hereunder.
2. As registered pbond or a L
3. Attcategory ofand safeguasubmissionJuly, 2017.in which bo
4. A c(with debitobserved cdirectedthaGST RFD liability as exports is wto be comp
5. FObond. Fieldbond. In thbank guaratrack recordbank guaran
ipal Chief Coners of Cen
ir,
ssues relate
rious commare being fa
ithout paymin exercise for the purp
per rule 96person expo
Letter of Und
ention is inf exporters wards. All exp
n and acceptThe bond shond is being
clarification t / credit faconsignmentat the exporte
-11. The boassessed by
within the boleted export
RM RFD -d formationshis regard it antee dependd of an expontee should
C
Commissionntral Tax (A
d to Bond/L
munications faced in comment of integ
of powers cpose of unifo
6A of the Corting goodsdertaking (L
nvited to nowho are eligporters, not tance of bonhall be furni
g furnished.
has been soacility) or a t wise bonders shall furond would cy the exporteond amountts, the expor
11 under rus have requeis directed
ding upon torter then funormally no
F. NoGovMin
DeparCentral Boa
(GS
ners / Chief All)
Letter of Un
have been mplying withgrated tax wconferred unormity in the
entral Goods or servicesLUT) in FOR
otification Ngible to expocovered by
nd has alreadished on non
oughtas to wone-time b
d would bernish a runnicover the amer himself. Tt. In case therter shall furn
ule 96A of tested for clathat the jurhe track rec
urnishing of ot exceed 15
o. 349/82/20vernment ofnistry of Finrtment of Rrd of ExciseST Policy W
***
f Commissio
ndertaking
n received fh the procedwith respectnder section e implemen
ds and Servs without paRM GST RF
No. 16/2017ort under LUthe said not
dy been presn-judicial sta
whether bonbond (separe a significaing bond, inmount of taxThe exportere bond amournish a fresh
the CGST Rarity on the risdictional Ccord of the bond withou
5% of the bo
17-GST f India nance
Revenue e and Custo
Wing)
oners / Prin
for exports
from the fidure prescribt to furnishi168 (1) of
tation of the
ices Tax Ruayment of in
FD-11.
7-Central TaUT has beentification, wscribed videamp paper o
nd to be furnate bond foant complia
n case he is rx involved ir shall ensurunt is insuffbond to cov
Rules requireamount of
Commissionexporter. Ifut bank gua
ond amount.
oms
Circ
New
cipal Comm
s without pa
ield formatibed for makiing of bondthe Central
e Act, these
ules, 2017 (ntegrated ta
ax dated 01n specified aould submit
e circular Noof the value
nished for eor each consance burdenrequired to fin the expore that the ou
ficient to covver such liab
es furnishinbank guaran
ner may decf Commissiorantee woul
cular No. 4
Delhi, the 7
missioners/
ayment of in
tions and eing exports
ds/Letter of Goods and issues are b
( The CGSTax is require
1-07-2017vidalong with tt bond. The o. 2/2/2017-as applicabl
exports is a nsignment / n on the exfurnish a bort based on utstanding taver the tax l
bility.
ng a bank guntee as a secide about thoner is satisld suffice. In
7 | P a g
/4/2017-GS
7th July, 201
ntegrated
exporters thof goods anUndertakinServices Ta
being clarifie
T Rules), aned to furnish
de which ththe conditionprocedure fo
-GSTdated 4le in the Sta
running bonexport). It
xporters. It nd, in FORMestimated taax liability oliability in y
uarantee witecurity for thhe amount osfied with thn any case th
g e
ST
17
hat nd g. ax ed
ny ha
he ns
for 4th
ate
nd is is M ax on yet
th he of he he
6. As comply witexisting LUby 31st July
7. It iCommissioliberty to administrata State, the cases be acCentral Tax
8. Attentionbeen clarifisupervisionsupervisionbeing donehaving juris
9. These innotices maythe above in
regards LUth the conditUTs/Bonds ty, 2017.
is further stoner having
furnish thetive mechan Commissio
ccepted by Cx officers ar
n is further fied that the n or otherwin of the offie. A copy osdiction ove
nstructions sy be issued nstructions m
UT, it is clartions of the till 31st July
tated that thjurisdiction e bond/LUT
nism forassigoner of StateCentral tax oe directed to
invited to cexisting pr
ise would coficer having of the sealiner the princip
shall apply tto publicizemay please b
rified that itLUT he ma2017. Expor
he Bond/LUover the pr
T before Cgning of taxpe Tax so direofficer till suo take every
circular No. actice of seontinue till 0
physical jung report wpal place of b
to exports o the contentbe brought t
t shall be vay be asked rters shall su
UTshall be arincipal placCentral Taxpayersto resects, by geneuch time the
step to facil
26/2017 – aling the co01st Septemburisdiction o
would be forbusiness.
on or after 1ts of this circto the notice
valid for tweto furnish a ubmit the LU
accepted byce of businesx Authorityspective autheral instructisaid admin
litate the exp
Customs daontainer withber, 2017. S
over the plarwarded to t
1st July, 201cular.Difficu
e of the Boar
elve monthsbond.Expor
UTs/bond in
the jurisdiss of the exp
y or State hority is impion, to exporistrative meporters.
ated 1st Julyh a bottle se
Such sealingace of businthe Deputy/
7. It is requulty, if any, rd. Hindi ver
s. If the exprts may be an the revised
ictional Depporter. The Tax Autho
plemented.Horter, the Bonechanism is i
y 2017, videeal under C
g shall be doness where t/Assistant C
uested that in the implersion would
(UpCommis
8 | P a g
porter fails tallowed undd format late
puty/Assistanexporter is ority till th
However, if ind/LUT in aimplemented
e which it haCentral Excisone under ththe sealing
Commission
suitable tradementation o
d follow.
-sd
pender Guptssioner (GST
g e
to er
est
nt at he in all d.
as se he is er
de of
d-
a) T)
1. REG
2. TRA
3. REF
4. JOB
5. EXP
6. INVO
7. TAX
8. COM
9. DUT
10. HSN
GISTRATION
ANSITION
UND
WORKER
ORT
OICE
X ON REVER
MPOSITION
TY DRAW BA
N CODE / SA
N
RSE CHARGE
N SCHEME
ACK
AC CODE/ M
E BASIS / SU
MISC.
Preface
UPPLY OF G
e
GOODS
9 | P a gg e
How to do o
GST Enrolmassesses wiProvisional
Provisional registration
a. The PAN
b. The PAN authority.
c. There arebe issued fomet. The a(https://wwsupporting
on or before
ment for exisll be migrateID and Passw
IDs would n. An assesse
associated w
is registered
e multiple CEor the 1st reassesses neeww.gst.gov.in
documents.
e GST is rolle
sting Centraled to GST staword by CBEC
be issued e may not be
with the regis
d with State
E/ST registraegistration ined to use thn) where the
ed out?
Excise / Serarting 7th JaC.
to only thoprovided a P
stration is no
a Tax author
ations on then the alphabhis Provision
ey would be
rvice Tax Asnuary 2017.
ose assessesProvisional I
ot valid
rity and Prov
e same PAN betical ordernal ID and required to
sesses All ex To migrate
s who haveD in the follo
visional ID ha
in a State. Inr provided aPassword tofill and subm
xisting Centrto GST, asse
e a valid PAowing cases:
as been supp
n this case onny of the abo logon to mit the Form
ral Excise anesses would
AN associate
plied by the
nly 1 Provisibove 2 condthe GST Co
m 20 along w
10 | P a g
nd Service Tabe provided
ed with the
said State Ta
onal ID wouitions are no
ommon Portwith necessa
g e
ax a
eir
ax
ld ot tal ry
REG
1. DoesMecRefwhi
2. My aYes
3. ExistexistFor e
4. Is reIf ex23 o
5. Whato paNew
6. A taxStateHe inte
7. Can newProcan
8. Not Notrefe
9. Wheor a A su
10. WheundeOutagg
GISTRATIO
s aggregate chanism is pafer Section 2(ich tax is pay
all outward . Since, expo
ting taxpayeting tax payeevery State,
egistration nexclusively maof CGST Act.
at if the dealartnership? w registratio
xable persone supply frois liable to re
er-State supp
we use provw one is issueovisional GSTn be used till
liable to taxt liable to taxer to definitio
ether civil cosingle regist
upplier of se
ether aggreger reverse chtward suppli
gregate turno
ON
turnover incayable? (6) of CGST Ayable on reve
supplies areorts are zero
er registeringer registratioa fresh regis
ecessary if oaking supplie
ler migrated
n would be r
n’s business m one stateegister if theplies.
visional GSTIed? TIN (PID) shou
final GSTIN i
x as mentionx means supon under Sec
ontractor doitration at starvice will hav
gate turnoveharge? es on which
over of the s
clude value o
Act. Aggregaterse charge b
e export servrated, one n
g a branch oon? stration is ne
only interstates of Nil rate
with wrong
required as p
is in many s. Is he liable aggregate t
IN or do we
uld be conveis issued. PID
ed u/s 23 ofplies which iction 2(78) o
ing projects ate of head ove to registe
er includes tu
tax is paid oupplier.
of inward su
te turnover basis.
vices. In this needs to regi
office in anot
eeded
te supply of ed supplies,
g PAN as the
partnership f
states. All sue for registraturnover (all
get new GST
erted into finD & final GST
f CGST means not liveabl
of the CGST A
in various stoffice will su
er at the loca
urnover of su
on reverse ch
upplies receiv
does not inc
case is it comister for GST
ther state co
Nil rated goregistration
status of fir
firm would h
upplies are btion? India) is mor
TIN? Can we
nal GSTIN witTIN would be
ns nil rated se to tax und
Act.
tates requireuffice?
tion from w
upplies on w
harge basis b
ved on whic
lude value o
mpulsory to to claim ref
omes under
oods is beingis not comp
rm was chan
have new PA
elow 10 Lak
re than 20 la
e start using
thin 90 days.e same.
upply or abaer the CGST/
es separate r
here he is su
which tax is p
y the recipie
ch Reverse C
of inward sup
register undfunds
fresh regist
g made? pulsory. Kind
nged from pr
AN.
khs. He make
acs or if he is
provisional
. Yes, provisi
ated value o/SGST/IGST A
registration
upplying serv
payable by t
ent will be in
11 | P a g
harge
pplies on
der GST?
ration or un
dly refer sect
roprietorship
es an Inter
engaged in
GSTIN till
onal GSTIN
of supply? Act. Please
for all state
vices.
he recipient
cluded in the
g e
nder
tion
p
s
e
11. If thobtaSEZRule
12. Is anExeon w
13. WheWilbeinIGST
14. Can No. Tsupp
15. I havprocA se25.0
16. I havTheto f
17. I havpropThisreg
18. PleaGSTtes)
19. If soturnA p
20. Is it if tuThe
21. If I resuppYes
22. Wheand Sep
ere are two ained? Zs under sames.
n advocate pemption fromwhich recipie
en is registral giving servng provided T to be paid
an unregisteThe supplierplier.
ve migrated cedure? eparate & ne06.2017.
ve enrolled ie status is mifinal registrat
ve ST numbeprietorship fis conversionistration.
ase tell if renT is liveable o). For compu
omeone tradnover exceederson dealin
correct thatrnover > 20/
ere is no liabi
egister volunply I make po, you would
ether a sepaTAN as well
parate registr
SEZ units wi
me PAN in a s
providing intm registrationent is liable t
ation in otheice from Mofrom Moradon inter-stat
ered dealer sr would be lia
under GST b
ew registrati
in GST but I fgrated. The tion.
er on individirm? may be don
ntal income uonly if aggreguting aggrega
es only 0% Gds ₹20 lacs? ng with 100%
person dea/10 Lakh? ility of regist
ntarily thougost registratbe treated a
rate GSTIN w)? ration as tax
ithin same s
tate require
erstate suppn has been pto discharge
er state requoradabad to dabad then te supplies.
supply goodable to obtai
but want to
on is require
forgot to entsame can be
ual name an
ne while fillin
up to 20 lacsgate turnoveate supplies t
GST items (g
% exempted s
ling exclusiv
tration if the
gh turnover ion?
as a normal t
would be allo
deductor is
state, wheth
one registra
ply chargeabprovided to s GST under R
ired? other state registration
ds to other stin registratio
register as IS
ed for ISD. Ne
ter SAC codee filled while
nd have mig
ng FORM REG
s attracts GSTer is more thturnover of a
rains, pulses
supply is not
vely in NIL ra
person is de
is less than
taxable perso
otted to a re
required.
er two regis
ation. Please
ble under Resuch supplierRCM.
require regiis required
tates if his tuon in case of
SD. Whethe
ew registrati
es. What sho filing FORM
rated to GST
G-26 for conv
T or attractsan 20 lacs. (Rall supplies m
s) then is it n
t liable to reg
ated or exem
ealing with 1
20 Lakhs, am
on.
egistered pe
trations are
see proviso
verse Chargers who are m
stration in oto be taken
urnover is beInter-State s
r I can apply
ions were op
ould I do? REG-26 for
T.I wish to tr
verting prov
s any other chRs. 10 lacs inmade by you
necessary to
gister irrespe
mpt goods/ se
00% exempt
m I required
rson for ded
required to
to rule 8(1)
e liable for rmaking only t
other state? only in Ma
elow Rs. 20 supplies irres
y now & wha
pened from 0
converting p
ransfer this o
visional ID to
harge? n 11 special cu would be ad
o register for
ective of turn
ervices liabl
t supplies.
to pay tax f
ducting TDS (
12 | P a g
be
of CGST
registration?hose supplie
If services aharashtra an
lakh? spective of t
at is the
0800 hrs. on
provisional ID
on my
final
category Sta dded.
GST, if the
nover.
e to register
rom 1st
(he has PAN
g e
? es
re nd
he
D
r
23. Is seThe
24. I amregisAnythis
25. Is thThe
26. If a cpayiOnlMu
27. HowAn obt
28. WhaYou
29. WheNo.
30. If I aYouJun
31. WheNo,is re
32. Can Yesstat
33. I havbothYou On rrefle
eparate regisere will be on
m registered istration in Ay person whos case AP dea
here any conere will be no
company in ng IGST fromy if you provmbai is suffi
w long can I wunregistered
tain registrat
at If I am notu can apply fo
en turnover .
am not an exu would be ae 2017
ether a perso, every persoequired to ta
a tax payer , a person rete.
ve not receivh? can supply g
receipt of GSect this supp
stration requnly one regis
in TN and geAP to discharo makes makaler shall tak
cept of areao area based
Maharashtrm Maharashvide any suppcient (and pa
wait to regisd person hastion.
t liable to regor cancellati
of agents wi
xisting taxpable to apply
on having ofon having offake registrat
registered inegistered in o
ved ARN or h
goods or serSTIN, you wily in your ret
uired for tradtration per S
etting the serge GST undeke interstateke registratio
based exem exemptions
a holds onlytra suffice? ply from Delay IGST on su
ter in GST ? s 30 days to c
gister underon of Provisi
ill be added
yer and wishfor new regi
ffices in diffefices in differion statewise
n one state cone state can
have receive
rvices or botill need to isturn and also
ding and maState for all a
rvice from uer RCM?
e taxable supon and pay ta
mption undes in GST.
y one event i
hi you need upplies mad
complete its
r GST but I wional ID on o
to that of th
h to newly ristration at t
erent states rent states we.
can do the bn make purc
ed ARN but n
th on bill of ssue revised o pay tax the
nufacturing activities.
unregistered
pply is requireax.
r GST?
in Delhi, will
to take regise from Mum
registration
was registereor before 31s
he principal f
egister undethe GST Porta
can have onwhere he is ca
business in ahase and sal
not GSTIN, h
supply withinvoice men
ereon
by same ent
dealer of AP
ed to take re
they have t
stration in Dembai to Delhi)
formalities f
ed under Servst July 2017.
for registrati
er GST, whenal gst.gov.in
nly one registarrying on th
nother statee of goods a
ow do I supp
hout mentionntioning GST
tity in one st
P, should I ta
egistration. T
to register in
elhi. Else, re)
from its date
vice tax ?
ion?
n can I do sofrom 0800 h
tration? he commerc
e? and services
ply goods or
ning GSTIN aTIN. You are
13 | P a g
tate?
ake
Therefore in
n Delhi? Will
gistration at
e of liability t
? hrs. on 25th
ial operation
in another
r services or
and/or ARN.required to
g e
to
ns
o
TRA
34. I wainvoDeemprov
35. I enjme?Cred40(3
36. For tcharCredavai
37. I mapaymIf thappl
38. If mySpec
39. We aInpuYou unde
40. I wadutyNo, a
41. I hatreaNot
ANSITION
as unregisteroices? med credit wvisions of sec
joyed SSI Ex? dit may be a3) of the CGS
textile traderged on finaldit of stock lable. Please
ade bookingment will be
he invoice haicable.
y turnover iscifying HSN c
are Excise reut tax credit?
will be entiter Central Ex
as unregistery paid stock?a person reg
ve Excise retment of ITCeligible for IT
red in excise
will be availaction 140 (3)
xemption in
vailed on thT Act, 2017
er or manufal sale, shall wwhich was
e see Rule 11
g for hotel foe done on 15as been rais
s less than 1code on invo
egistered de? tled to carryxcise Act.
red earlier. ? gistering und
egistration. C? TC under com
e before and
able to you foof the CGST
Excise and d
he basis of dread with Ru
acturers, witwe get credituncondition
17(4) of the C
or a trip in 5 July? sed and pay
.5 crores, doice is option
alers and ha
y forward clo
Now I want
er the comp
I now wan
mposition sc
d now in 18
or stock as dT Act, 2017 re
did not regi
ocument evule 140(4) of
th input stot of such sto
nally exemptCGST Rules, 2
October. In
ment made
o I need to mal for taxpay
ave stock old
osing balanc
t to register
position sche
t to migrat
cheme. Your
8% slab? Ca
duty paying dead with Rul
ster; how do
videncing payCGST Rules,
ock without ock? t from excis2017.
nvoice raised
before the
mention HSNyers having t
der than 1 ye
ce of CENVAT
under comp
eme cannot t
e using com
ITC lying in b
n I take cred
documents ae 140(4) of C
o I now take
yment of du 2017.
payment of
se duty or w
d already. W
1st of July
N code on myurnover upto
ear for which
T credit show
position sch
ake ITC on in
mposition sc
balance will
dit of stock
are not availCGST Rules, 2
e credit of s
uty on inputs
f excise duty
was NIL rate
Would I need
2017 then G
y invoice? o 1.5 crores.
h Excise is pa
wn in your l
heme. Can I
nputs.
cheme. Wha
lapse.
14 | P a g
if I don’t h
able, subjec2017.
stock lying w
s as per sect
y but GST be
ed shall not
d to pay GS
GST will not
.
aid. Will we
last return f
take ITC of
at is to be
g e
ave
t to
with
tion
eing
be
ST if
t be
get
iled
my
the
Refund
42. WhaRef“Re
(a) any(b) any
(ii) wof t
(c) tax OrgEmb
43. Can Unu(3)
(i) (ii)
44. Is thto be
45. I havRef
46. As aprov7 da
47. Can dutyRefusubj
48. Will TheGST
at is refund?fund has beeefund” includy balance amy unutilized iwhere the cr
tax on outpupaid by sp
ganization nobassy of fore
unutilized Inutilized inputof section 54Zero rated sWhere credtaxes on ouunutilized isubjected tavails of drsupplies.
here any timee filed befor
ve a pendingfunds under e
an exporter,visions have ys from filing
unutilized ITy? und of unutilected to exp
unutilized ITere is no suchT Law. It shal
en discussed des
mount in the enput tax creredit has acct supplies (o
pecialized agotified undeeign countrie
nput tax credt tax credit c4 in the follosupplies maddit has accumutput supplienput tax creo export duawback in re
e limit to clae the expiry
g export refuearlier laws w
how do I ebeen made ig of registrat
TC be given r
ized input taport duty - as
TC at the endh provision tll be carried
in section 54
electronic caedit in respeccumulated onther than nilgency of Unr the United
es on any inw
dit be allowecan be allowewing situatio
de without pmulated on aes (other thaedit shall be ty, and also espect of ce
aim refund uof two years
und in Servicwill be given
ensure that in the law bytion.
refund, in ca
ax credit is nos per the sec
d of the finao allow refunforward to t
4 of the CGST
ash ledger soct of (i) zeron account ofl rated or fulnited Nationd Nations (Prward supply.
ed as refunded as refundons: -
payment of taaccount of ran nil rated allowed in c in the case
entral tax or
under Sections from the re
ce Tax. Whatn under the r
my workingy providing f
ase goods Ex
ot allowed inond proviso
ncial year (and of such uhe next fina
T/SGST Act.
o claimed in to rated suppf rate of tax olly exempt suns or any Mrivileges and
d? in accordan
ax; ate of tax onor fully exe
cases where where the claims refun
n 54? Yes, aselevant date.
t will happenrespective law
g capital is nfor grant of 9
xported outs
n cases wherto Section 5
after introdunutilized ITCncial year.
the returns, lies made wion inputs beiupplies), Multilateral d Immunities
ce with the p
n inputs beinmpt supplie
e the goods supplier of gnd of the int
s per Section
n? ws only.
not blocked 90% refund o
side India are
re the goods 4(3) of CGST
ction of GSTC at the end o
ithout payming higher th
Financial Ins) Act, 1947,
provisions o
ng higher thes) However,
exported ougoods or sertegrated tax
n 54, refund a
as refundson provisiona
e subjected
exported ouT/SGST Act.
T) be refundeof the financ
15 | P a g
ment of tax ohan the rate
nstitution an, Consulate o
f sub-sectio
an the rate o, no refund out of India arvices or bot
x paid on suc
application i
? Appropriatal basis with
to export
ut of India ar
ed? cial year in th
g e
r,
nd or
n
of of re th ch
s
te in
re
he
49. Is thYesreqor opas
50. WheYes
51. WheYes
52. WheNo,
53. WhaMaAftemat
i. GSii. GS
iii. Iniv. Inv. Ta
vi. Ta
Thei. In
thre
ii. Wsu
DiscThecircWhsup
i. Wii. Du
Thin
here any exem, if the refuuired to be other eviden
ssed on to an
ether purcha purchases m
ether refund, exporters a
ether the exp, exporter ca
at matching tching of Inper filing of retched by GSTSTIN of the sSTIN of the rvoice/ Debitvoice/ Debit
axable amouax amount
e claim of Inp respect of t
he basis of Foeturn.
Where the amuch tax invoic
crepancy in e discrepancycumstances: ere the recip
pply in his va
Where the ouuplication of
he discrepan which matc
mption for sund claimed submitted. Hnce availableny other pers
ases made bymade by the
d is availableare entitled t
porter can pn purchase g
of input credput Tax Credeturn Form GT common psupplier recipient t note numbet note date nt
put tax creditthe invoices orm GSTR-2A
mount of ITC ce or debit n
the claim ofy in the claim
pient claims lid returns
tward supplif claim of ITC
ncy in the clahing has bee
submitting this less than
However, the with him, son.
y the exportexporter are
for tax paidto refund of
purchase googoods tax fre
dit and whatdit GSTR-2, followortal:
er
t would be trand debit nA, without a
claimed by tnote by the c
f Input Tax Cm of Input Ta
Input Tax Cr
ies not declaC by the recip
im of ITC woen carried.
he documenn 2 lakh rupe applicant certifying th
ters will be se subject to G
d on reverse taxes paid o
ods tax free aee as there is
t are the leg
wing details
reated as maotes in Form
amendment
the recipientcorrespondin
Credit ax Credit may
redit in exces
ared by the spient pertain
ould be comm
nts required fpees, then dmay file a dehat the incid
subject to taxGST.
charge basisn reverse ch
against Forms no concept
gal provision
relating to t
atched: m GSTR-2 tha
and the cor
t is equal to ong supplier.
y be commu
ss of the tax
supplier in hining to inwar
municated o
for claiming documentaryeclaration badence of suc
x?
s? arge basis.
m H as at pret of Form H u
s under GST
he Input Tax
at were acceresponding s
or less than t
nicated unde
declared by
s valid returnrd supply
n or before t
refund? y evidence wased on the ch tax and i
esent? under GST.
T?
x Credit wou
epted by thesupplier furn
the output ta
er the follow
the supplier
ns
the last day o
16 | P a g
would not bdocumenta
nterest is no
ld be
e recipients onishing a val
ax paid on
wing
r for the sam
of the month
g e
be ry ot
on id
me
h
Re
Re
i. Sude
ii. Reco
Add
i. Onto
ii. Thin
ectification o
ectification o
upplier may aetails of correcipient mayorresponding
dition of the
n the rectifico the extant the recipient w his output t
of the discre
of the discrep
add or correesponding in
y delete or cog outward su
e output tax
cation of theto such discrwould also btax liability, w
epancy in the
pancy would
ect the detailnward supplyorrect the de
upply declare
liability of th
discrepancierepancy woube eligible fowhich now st
e claim of In
d be carried o
ls of an outwy declared betails of an ined by the sup
he recipient
es by the supuld be addedr the refundtands reduce
put Tax Cred
out as under
ward supply iy the recipienward supplpplier.
pplier in the to the outpuof interest p
ed
dit
:
n his valid reent; or y so as to ma
claim of input tax liabilitpaid by him o
eturn so as to
atch the det
ut tax creditty of the recipon the amou
17 | P a g
o match the
ail of
, an amountpient.
unt so added
g e
JO54. Wha
suppThebeincapgooapp
55. Will (inclIn capersexpo
56. WhereceYesrece
57. WhaThethe
(a) the (b) Rule(c) Tper(d) issu
58. WhegoodYesretuto mnot
59. WheYesto b
60. WhepettNo,
61. WheJob
B WORKEat is the timeply? e time limit png sent out
pital goods aods to the pplicable to m
an exporteruding unregase of supp
son i.e., exporter can ava
ether the prieived the go. Section 19(eived by him
at are the coe conditions Input Tax Cr
The inputs/ principal incThe challan es, 2017 The details o
riod shall be If the inputs
ued shall be d
ether the goods can be tra, the goods cuned back wmaintenancet be returned
ether the job, job work ch
be paid on re
ether there ity amounts? , there is no ether the job worker is re
ER e limit beyon
prescribed fo(for inputs) are returned
principal afteoulds and di
r be requiregistered job wply by an unporter shall ail ITC of such
incipal is entoods and dire(2) and Secti
m, if the good
onditions preprescribed inredit Rules, 2
capital goodcluding casesissued by th
of challan in included in F
s/ capital goodeemed to b
ods can be tansferred to can be trans
within one yee of records ad.
b work chargharges paid teverse charg
s any exemp
exemption fb worker alsoequired to be
nd which the
or return of gand 3 years to the princ
er the said es, jigs, fixtu
ed to pay GSworkers)? nregistered be liable toh GST paid a
titled to takeectly sent toon 19 (5) allo
ds are sent d
escribed in ren respect of 2017 as unde
ds are to be ss where the e principal sh
respect of goForm GSTR-1ods are not rbe an invoice
transferred tJob worker ferred to Jobar(three yeaas specified.
ges paid to tto the job woe basis.
ption from G
rom GST for o requires ree registered
e inputs/cap
goods sent toof being sen
cipal after 1 period wou
ures, and too
ST in case of
person (inclo pay GST und either ut
e input tax co job workerows the prinirectly to the
espect of inpinputs/ capiter:
sent to the joinputs/ capithould contai
oods dispatc1 furnished foreturned withe
to Job workewithout pay
b worker witars in case of However to
he job workorker is subje
GST for paym
payment ofegistration? under GST if
pital goods se
o job work unt out (for cayear/ 3 year
uld be treateols.
goods procu
uding unregunder reverilize the ITC
redit even wby the vend
ncipal to takee job worker
puts/ capitatal gods sent
ob worker untal goods arein the details
ched to/ receor that periohin the 1 yea
er without pyment of taxth out paymef capital goodools, dies, jigs
ker is subjectect to tax. If
ment of labou
f job work ch
f his turnove
ent for job w
under the exeapital goods)rs (as applicaed as ‘suppl
ured from un
gistered job se charge mor claim refu
when the pridor? e input tax crs premises b
l gods sent ft for job wor
nder the covee sent directs as specified
eived from a d.
ar/ 3 years, r
ayment of tax? ent of tax, prds) from the s etc used du
t to tax? job worker i
ur charges p
arges.
r exceeds Rs
work shall be
emption rou). Therefore,able), then sly’. This tim
nregistered p
workers), tmechanism. und of the sa
ncipal has n
redit of goodby the vendo
for job work?rk are set out
er of a challaly to job word in Rule 8 of
job worker
respectively,
ax and Whet
rovided thesdate of tran
uring the job
is not registe
paid to job w
s.20 lakhs
18 | P a g
e treated as
ute is 1 year if the input
such return oe limit is no
persons\
the registereHowever th
ame.
ot
ds not r.
? t in Rule 10 o
an issued by rker; f the Invoice
during a tax
the challan
ther the
se goods are nsfer subject b work need
ered , tax has
workers for
g e
of s/ of ot
ed he
of
e
s
19 | P a gg e
EX
62. WhaExp
63. WhaHanGSTor 2
64. WheGST
65. Preswill The
66. Are tSup
67. HowinpuSup
68. PlearulesPOSdepsup
69. WheSucvari
70. WhoCVDSucIGST
71. HowUnd
72. HaveYes. interunde
PORT
at is GST rateport sale is su
at is the GSTndicraft itemT rate of var28%.
ether GST is T rate on lab
sent Proceduapply?
e export proc
there exemppplies to SEZs
w would the ut? pply to SEZs i
ase clarify stas. It is zero rS for transppending upopplies.
en goods arech supply is iation that IG
o will pay IGSD? ch supply is tT is levied in
w are exportser the GST L
• inter-St• ‘zero rathem eith
e the procedThe proced
rvention of ter GST regim
e on exportsubject zero ra
T rate on hanm is not defin
ious items is
applicable oour charges
ures have Se
cedure for N
ptions for SEs are zero-ra
sale and pur
s zero rated
atus of interrated in mosort of good
on location o
e being impotreated as
GST is levied
ST when goo
reated as imn place of CV
s treated unaw, export o
tate supply aated supply’her at the inp
dures relatinures relatingthe departme
me are as foll
s Sale of goodate of taxes.
ndcraft itemsned as singles as per deta
on the labouis likely to be
rvice Tax on
epal would b
EZ? How willted supplies
rchase of goo
supplies and
national expt countries?
ds determinaof service p
orted from Simport and in place of C
ods are proc
mport and preD.
der the GST of goods or snd covered ’ i.e. the gooput stage or
ng to exportsg to export hent at variouows:
ds?
s? e item in thail rates prop
r charges pae 18%.
n Nepal, But
be same as t
l a SEZ transs as defined i
ods to and f
d supplies by
port freight u
able in termprovider/serv
EZ who will present pro
CVD.
cured from S
esent proced
Law? ervices has bunder the IGods or serviat the final p
s by manufachave been sius stages of e
e tax rates pposed by the
aid to the job
no Goods Ta
hat to other
action happin Section 16
from SEZ wil
y SEZs are tre
under GST a
ms of sec 12vice receiver
pay IGST? ocedure of
SEZ? Today im
dure of paym
been treatedGST Act. ces exportedproduct stag
cturer expormplified so aexport. The s
proposed bye GST Counc
b workers?
ax on Nepal.
Countries.
en in GST reg6 of IGST Act.
l be treated?
eated as imp
s the same w
2(8) or sect r. Exports a
payment of
mporter is p
ment continu
d as:
d shall be ree.
rters been sias to do awasalient featu
y rate fitmencil which are
. But, With G
gime? .
? Will it be e
ports.
was exempt
13(8) of IGare treated
duty contin
paying both B
ues with the
elieved of G
implified in Gay with the pres of the sc
20 | P a g
nt committe5%/12%/18
GST, what ta
export /
under POPS
ST Act, 201as zero rate
nues with th
BCD and
variation tha
GST levied up
GST regime?paper work acheme of exp
g e
e. 8%
ax
S
7, ed
he
at
pon
? and port
• Theafter IGST.• In accum• In makin• Theinterv• Thedeemin For
73. As yis bayou The basiccontfrom
74. SincbuyeNot
75. At tiwill As pturnchar
76. DomshowexpoIN Grate
77. Wha MEIS
78. Can from
No. cust
e goods and the goods h case of go
mulated ITC case of goong exports. Re supplies mvention of the shipping b
med to have rm GSTR- 3 b
you are awarased on estiplease advicvalue of th
cally at the tract differs f
m the GIF, C&
e amendmeer in foreignan issue in r
imes the forbe calculate
per the extaover is defi
rges for colle
mestic suppliwn in Indianorter suppos
GST invoice, .
at is the classS etc. fall und
duty credit sm India SchemMEIS and SEoms on item
services canhave been ex
ods and seon account ods the shipp
Requirementmade for exphe departmeill filed withbeen filed a
by the applic
re many ordmated freigce? e export goport, FoB vafrom exporte
&F, DDP etc
ent of invoice currency whelation to re
reign bankinged for purposant norms inned as the
ection are rec
er Invoice isn rupee as psed to declarvalue is to b
sification ander heading
scrips such ame (SEIS) beIS scrip can b
ms not covere
n be exportexported, or u
rvices exporof export. ping bill is tt of filing theport are to
ental officer. h the Custom
fter submisscant.
ders are booht which dif
oods is to bealue is taken er to exporte
e is not permhich is C& F fund under G
g charges arse of ITC cren relation to
remittancescognized sep
s in Indian ruper the Cusre? be declared
nd GST rate f4907 and at
as Merchande used for pabe used onlyed under GST
ed either onunder bond
rted under
the only doce ARE 1/ARE be made un
ms is treatedsion of expo
ked and shiffers from ac
e determineas assessab
er, the IGST c
mitted custoinvoice. GST.
re deducted dit?
o rebate or s received aparately und
upee whereastom Exchan
as per RBI r
for sale of Exttract 12 % G
dise Exports ayment of GSy for paymenT for imports
n payment oor Letter of
bond or LU
cument requ2 has been d
nder self-sea
d as an applrt general m
pped on C &ctual freight
ed at the timble for the pucan be paid
oms attested
in remittanc
refund undagainst a paer expenses.
as Shipping Bnge rate, bo
rate and in e
xport incentiGST.
from India SST? nt of basic cus under GST
f IGST whichUndertaking
UT, the exp
uired to be done away waling and se
ication for rmanifest and
& F basis. Tht invoice rec
me and placurposes of eon the FOB v
d invoice wil
ce. Please ad
er excise. Inrticular expo.
Bill filed is inth amounts
export invoic
ives licenses
Scheme (ME
ustoms duty oregime.
h can be clag (LUT) with
orter can c
filed with thwith. elf-certificatio
refund of IGfurnishing o
he invoice anceived after
ce of exportexports. Sincvalue which
ll differ from
dvise how e
n accountingort consignm
n USD with ths are differe
ce as per cu
s like MEIS, S
IS) and Serv
or additiona
21 | P a g
imed as refuout paymen
claim refund
he Customs
on without
ST and shallof a valid ret
nd SB prepashipment. C
tation, whiche the naturemay be deriv
m the invoice
xport turn o
g terms, expment while
he FOB amoent. How is
ustom excha
SEIS and IEIS
ice Exports
l duties of
g e
und t of
d of
for
any
l be turn
red Can
h is e of ved
e of
over
port the
unt the
nge
S?
INV
79. A shand In ssup
80. Do rThe
81. All eHowAll erefe
82. Can comIf thgoo
83. HowgetsThe
84. WhaE-wthe madcan
E-w
i. In rii. Fo
iii. Due
An
Who Every RGST
Registeconsignmay berecipienRegisteconsignover to
Transpo
Unregisand rec
VOICE
hop sells taxabill of suppl
such a case thpply in the sa
registered deere is no requ
expenses likew to charge inexpenses wier to Section
we move completion of ac
he goods areods are tools
w to treat fol less quantit
e supplier ma
at is E-way bway bill is a
GSTN (comde by a regis
ncelled throu
way bill will b
elation to a or reasons ote to inward ‘
e-way bill ca
egistered per
red person is nee (mode e owned or nt of goods red person is
nee and goodtransporter o
orter of goods
stered person cipient is regis
able & exemy separatelyhe person ca
ame invoice.
ealers have tuirement to
e freight / trn bill? ll have to be
n 15 of CGST
onstruction mctivity?
e meant to be which are to
lowing transty and pays lay issue cred
bill and Whatn electronic
mmon portalstered perso
ugh SMS.
e generated
‘supply’ ther than a ‘ssupply’ from
an be genera
rson under
consignor orof transporthired) OR is
consignor ors are handed
of goods
s
under GST tered.
mpt productsy? an issue one
to record Aatake Aadhaa
ansport / pa
included in Act and Invo
material to b
e supplied ino be used fo
saction in GSless ?
dit note to th
t are the proc way bill ). A ‘movem
on without an
when there
supply’ ( saym an unregist
ted by:
When Before mgoods
r t
Before mgoods
r
Before mgoods
Before mgoods
CompliancRecipient Supplier.
s to the same
tax invoice f
dhaar/PAN ar / PAN deta
acking which
the value anoice Rules.
builders on d
n the course r constructio
ST (i) Deliver
he customers
ovisions rega for movem
ment’ of goon e-way bill.
e is movemen
y a return) tered person
movement
movement
movement
movement
ce to be done as if he is t
e person (B2
for the taxab
while sellingails of the cu
h are charged
nd invoice ne
delivery chal
of constructon then deliv
red supply s
s and adjust
arding E wayment of goods of more
E-way bill w
nt of goods –
n
Part of Fill Part
of Fill Part
of Fill Part
of Fill formconsign
by the
2C), is it requ
ble invoice an
g goods to unstomer unde
d in Sales Inv
eeds to be iss
lan and issu
ion an invoicvery challan s
hortages in T
his liability.
y Bill? oods which
than INR 50will also be al
–
A
B
A & Part B
m GST INS-1 if or does not.
uired to issue
nd also decla
nregistered er the GST A
voice are tax
sued accordi
ue tax invoice
ce is necessashould be iss
Transit. (ii) C
can be g0,000 in valllowed to be
FormForm
Form
Form
22 | P a g
e tax invoice
are exempte
dealers? Act.
xable in GST
ingly. Please
e post
ary. If the sued.
Customer
generated oue cannot b
e generated o
m No. m GST INS-1
m GST INS-1
m GST INS-1
g e
e
d
T?
on be or
A rregpop
Val
An goo
The
85. ShouexpeFor
InvoInvohttpis p
registered pistered pers
pulated from
idity of an e
e-way bill isods. Validity
Distance
Less than
100km to
300km to
500km to
1000km
e Commissio
uld we issueenses bookinRCM liabilit
oice Format oice has top://www.cbelaced at Ann
erson may son has upl
m GST INV-1.
-way bill
s valid for pis calculated
e
n 100km
o 300km
o 500km
o 1000km
or more
ner may exte
e Self Invoiceng voucher? ies tax invoic
be issued ec.gov.in/resnexure ‘A’.
submit a taoaded the
periods as lis from the da
V
D
D
D
D
D
end the valid
e for GST liab
ce has to be
as per thesources//htd
ax invoice ininvoice, info
sted below, ate and time
Valid from
Date & time
Date & time
Date & time
Date & time
Date & time
dity period o
bility dischar
issued on se
e Rules defidocs-cbec/gs
n Form GSTormation in
which is baof generatio
at which e-w
at which e-w
at which e-w
at which e-w
at which e-w
f thee-way b
rge on RCM
elf.
ined by thest/invoice-gs
T INV-1 on tPart A of
sed on the on of thee-w
way bill is gen
way bill is gen
way bill is gen
way bill is gen
way bill is gen
bill for certain
or GST can b
e GST Count-rules17052
the commoForm GST
distance traway bill:
V
nerated 1
nerated 3
nerated 5
nerated 1
nerated 1
n categories
be discharge
ncil which is2017.pdf. A
23 | P a
n portal. If INS-1 is aut
avelled by th
Valid for
day
days
days
0 days
5 days
of goods.
e through
s available draft Form
g e
a to
he
at at
24 | P a gg e
TAX ON RE
86. Wha
87. WhaAs subalso
Furttaxa
88. WheworkNo,sup
89. ShouamoIt hfrom
90. WhaTax
91. HowAnycase
92. SalaSala
93. WhefinisGST
94. HowIf th
95. If adapplIf thsup
EVERSE CHA
at are the pr
at are the prper section
bject to tax oo to make co
ther there aable territory
ether goods/ker is less th, goods/servi
pplies is to be
uld we dischount limit is tas been decim unregister
at is treatmex will be char
w to comply wy person makes, section 9
ry by partneary will not b
ether GST wished goods? T will be levie
w will disposahe disposal is
ddress of buyly or CGST/She place of spply and CGS
ARGE BASIS
ovisions attr
ovisions for 9 (4) of the
on reverse compliance of
re some servy, legal servi
/services puhan Rs.20 lakices suppliede paid by the
harge GST liathere? ided that Rs.red person. F
ent of promorged only on
with 9(4) of king inter-sta
9(4) will not c
ership firm tobe liable for G
ill be leviabl
ed on the va
al of scrap bs in the cour
yer is PunjabSGST? upply and thT / SGST will
S / SUPPLY O
racting GST o& GST in respe
e CGST Act,harge basis. various prov
vices also rence, sponsors
rchased fromkhs? d by unregiste recipient on
ability for all
. 5000/- per For supplies
otional item the total con
CGST Act if Pate supply hacome into pla
o Partners aGST.
e in case of
lue charged
e treated in se or further
b and place o
he location ol be applicab
OF GOODS
on reverse c
ect of goods all the pur Thus the revisions of GS
ndered by goship services
m unregister
tered personn reverse cha
reverse cha
day exemptiabove this a
given free bnsideration c
POS is in anoas to compuay.
s per Incom
returnable p
for the supp
GST? rance of bus
of supply is s
of the supplieble.
charge basis?
s purchased frchases madecipient of gST laws.
oods transpo etc.
red person is
n are not exearge basis.
arge having s
ion will be gimount, a mo
by companiescharged for s
other State olsorily obtain
e Tax Act lia
packing mate
ply only.
iness purpos
same state o
er are in the
?
from unregise from unreoods and se
ort agency, b
s exempt fro
mpt from GS
small amoun
ven in respeonthly conso
s? such supply
of the unregn registration
ble to GST?
erial like dru
ses, it will be
of supplier (R
same State t
stered persoegistered pe
ervices has t
by a person lo
om GST, if tu
ST. But tax o
nts of Transa
ect of supplieolidated bill c
gistered suppn and theref
ums supplied
e considered
Rajasthan), t
then it will b
25 | P a g
ons? ersons will bo pay tax an
ocated in no
urnover of Jo
on such
action or any
es received can be raised
plier? fore in such
d with
as a supply.
then IGST wi
e intra-State
g e
be nd
n
ob
y
d.
ill
e
96. EmppersWhexc
97. The explSecthat
98. WheIt w
99. UndusinOnlyhold
ployer providsonal use, unere the valueeds Rs. 500
definition ofain conseqution 2(30) det in case of a
ether slump will have the
er GST regimg EPCG auth
y basic custoder will ha
des bus servniform and se of such sup
000/- in a fin
f composite uences? efines what wa composite
sale will attsame treatm
me, can wehorization? oms duty wave to pay
ice, meal couhoes, any GSpplies is in thancial year.
supply and
will be consisupply, the t
ract GST. If yment as norm
e get duty fr
will be exemy IGST on
upon, telephST? he nature of
the descript
dered as a ctreatment fo
yes then undmal supply.
ree benefit
pted on imimport o
hone at resid
gifts, no GST
tion of same
omposite suor tax rate et
der which Se
(all duties e
ports made f capital g
dence, gives
T will apply t
e under Secti
pply. Wherec. will be tha
ction?
exempted) i
under EPCGgoods and
s vehicle for
till value of s
ion 8 differ.
eas, Section 8at of principa
if we impor
G Authorizattake Inpu
26 | P a g
official and
uch gifts
Please
8 provides al supply.
t capital go
tion. The EPut Tax Cre
g e
ods
PCG edit.
COMMISSI
100.
Comof Iservout
101. curre
No,the
ION PAID/R
Whether
mmission paGST Act 201vices. Thus itside India, h
Whetherency is exem
, commission place of ser
RECEIVED
r commission
id to foreign17 the placein this case ence commi
r commissionmpt from GST
n received byrvices render
n paid to for
agents on e of services supplier of ission paid to
n received byT?
y a buying agred by an int
reign agents
export orderrendered byservices is loo foreign age
y Indian buy
gent in Indiaermediary w
on export o
s is exempt fy an intermeocated outsent is not sub
ying agent fr
a from a forewill be locatio
rders is exem
from serviceediary shall ide India anbject to GST.
om foreign c
eign buyer won of supplie
mpt from tax
e tax since asbe location d services a.
customer in
will be subjecer of services
27 | P a g
x?
s section 13(of supplier
are performe
foreign
ct to GST sincs.
g e
8) of ed
ce
CO
102. Anycan
103.
Taxbelo
TraMaRes
Howalsoretu
OMPOSITIO
What is cy person havn opt for com
What arex will be paidow:
ders @1% nufacturers
staurants @5
wever the beo cannot issurns but only
ON SCHEM
composition ving sales excmposition sch
e benefits un on concessi
@ 2% 5%
enefit of inpue tax invoiy quarterly r
E
scheme? ceeding Rs.20heme.
nder composonal rates by
put credit is ce. A personeturn and on
0 lakhs but l
sition schemy the person
not availabln under comne annual re
ess than Rs.5
me? n under comp
e to a persomposition scturn.
50 lakhs ( no
position sche
on under comheme is not
ow revised to
eme as per r
mposition sct required to
28 | P a g
o Rs.75 lakhs
rates given
cheme and ho file month
g e
)
he hly
DU
104. Draw
Yes. Din the• Theitemstobac • As aDrawclaimthat nand n • In a
105. fromDuri
subjeon ex
106. Tax
No. Aof the
107. admre-exIGSTwhicCom
Drawimpoof theSpecire-exBasicbe pa
UTY DRAW
Will dutwback? Duty Drawbae said scheme Drawback ss specified incco etc.) use
an export facwback at highming the high
no Input Taxno CENVAT c
absence of su
If an expm both lots a
ng the transect to the coxport goods i
Is DrawbCredit of GS
After 30th See custom du
On re-exmissible earli
xport made T and Compech IGST and
mpensation Cwback under
rtation. Thee same will bial Additiona
xport is mad Customs Du
aid on re-exp
BACK
ty Drawback
ack scheme wme are as follo
shall be avain the Fourthd as inputs o
cilitation meher composi
her rate of drx Credit (ITC)credit is carri
uch certificat
orter has stoare used in esition periodnditions thais claimed an
back at a higT or refund
eptember 20ties paid on
port of imper, as per thafter 1st Ju
ensation Cesd CompensaCess will alsor Section 74refore, whatbe granted. Dal Duty (SAD)e after 1st Juty plus IGSTport of such i
k scheme co
with certain ows: lable only ofh Schedule tor fuel for ca
easure, for thite rates wilrawback, the of CGST/IGSed forward.
tion, drawba
ock of GST pxport goods
d upto 30th t no Input T
nd no CENVA
gher All Induof IGST paid
017, drawbacthe goods im
orted goodshe rates prely 2017, of tss will also bation Cess wo be granted4 of the Custever duties Drawback of ) paid on theJuly 2017. SiT plus Compimported go
ontinue und
modification
f Customs duto the Centrptive power
he transitionl continue te exporter hST is claimed
ack will be re
paid inputs as, what shall
September Tax Credit (ITAT credit is ca
ustry Rate (Ad on exporte
ck will be admported for
s, drawback scribed in th
the goods imbe payable owere paid, ad? stoms Act, / taxes are p
f Basic Custoe goods impimilarly, in r
pensation Ceods.
er GST regi
ns will contin
uties on impral Excise Ac generation.
period of 3 o be granteas to make a
d, no refund
estricted to t
as well as inbe Drawbac2017, expor
TC) of CGST/arried forwa
AIR) admissibd goods?
missible onlysupplying go
of all dutiehis regard. W
mported prioon the impoare re-expor
1962 is avapaid at the tms Duty plusorted prior t
respect of thess will be pa
me? If yes,
nue under th
orted inputsct 1944 (spe
months, frod subject toa declarationof IGST paid
he customs p
puts from prck on such exrters can avaIGST is claimrd.
ble if an exp
y at lower raoods for expo
s paid at thWhat will beor to 1st Julyrted goods. rted, wheth
ailable for dime of impos Additional to 1st July 20he goods imaid and Draw
what will b
he GST regim
s and Centraecified petro
om July to Seo certain safn and certifi
d on export g
portion of dr
re-GST perioxports? ail drawback
med, no refu
porter has no
ate determinort.
he time of ime the positioy 2017? Afte
If such impher Drawbac
duties paid ortation of go
Duty of Cust017 will be p
mported afterwback of all
29 | P a g
be the rates
me. The chan
l Excise dutyoleum produ
ptember, 20eguards i.e. cate is requi
goods is claim
rawback.
od and if inp
k at higher rnd of IGST p
ot availed In
ned on the b
mportation won in respecter 1st July 20orted goodsck of IGST a
at the timeoods, Drawbtoms (CVD) ppaid even if r 1st July 20of these wo
g e
s of
nges
y on cts,
017, for
ired med
puts
rate paid
put
asis
was t of
017, s on and
e of back plus the
017, ould
HS
108. HSN
109. ItemWh
110. Rat
111. Thesup
112. No,of g
113.
As per
Serial Numb(1) 1. 2.
3.
114. expoMinthe1.7Aut
115. TheNo.NOensreqbills
N CODE / S
What is HN/SAC codes
How to fim wise detaiat is the sign
What is tes of tax und
What isere is no concpplies will be
Whether, inter branchgoods on the
How man
r Notificatio
ber
A
What is torts of madenistry of Tee rates of 7.2017. Thethorization-
e export ship. The shipm
O.10/2017-Csure that theuired. Impors of entry or
SAC CODE
HSN code ans will be used
ind out HSN l of HSN/SAC
nificance of t
the significander GST are d
s the statucept of Formtaxed at nor
r inter branchh transfers a
e market valu
ny digit of HS
on No. 5/2
Annual TuFinancial Y(2) Upto rupemore thanlakhs and more than
the status ofeup articles oextiles has rebate in
e revised r-All Industr
pments ae heents are noCUSTOMS ere is no holrters, Exportshipping bill
// MISC.
d SAC code?d under GST t
codes? C codes are athese codes.
nce of these decided on t
us of variom C,E,F and Hrmal rates un
h transfer ofre not exem
ue of goods.
S Code shall
2017 – Inte
urnover in Year
es one cron rupees on upto rupe
n rupees fiv
f Rebate of Sor the rate oissued NotSchedules
rates are 0ry Rates (AA
eld up at theot held up adated 6th ld up of impters and Cusls for such cle
? to differenti
available on
codes? the basis of H
ous forms H. All forms ander GST.
f goods will mpt from tax.
be mention
egrated Ta
the preced
ore fifty lakne crore fifees five crove crores
State Levies (of ROSL havetification Nos I, II and0.39% for
AA-AIR) com
e Customs / pas per instruJuly, 2017
port and exptoms Brokerearances”.
ate the good
the internet
HSN/sac code
C,E, F anare dispenses
be exempt f Normal tax
ned on the G
ax
ding NuCo(3)
khs Nilfty ores
2
4
(ROSL) scheme been substo.14/26/20
d III for thRoSL and
mbination re
ports? uction issued7 “Jurisdictioport consignrs may be gu
ds and servic
on the site o
e of goods/s
nd H? s away unde
rom tax? will be paid
STIN invoice
umber of Dode ) l
me which waantially redu
016-IT datehe ROSL S0.23% for
espectively
d by the Boonal Commisments, wheruided to quo
ces.
of CBEC
services supp
er GST provis
on inter bra
e for export?
Digits of HS
as introduceuced? ed 27.06.2Scheme effr RoSL undy.
oard vide INissioners of rever GSTIN ote authorize
30 | P a g
plied.
ions. All
nch transfer
?
SN
ed to
017 revisinfective fromder Advanc
NSTRUCTIOCustoms mais legally no
ed PAN in th
g e
ng m ce
ON ay ot he
116. The July
117. The CNo. 2Notif
118. PerfwhilGST recip
119. and numclaim
The mfor ai
120. GST
If theimmoIGST
ClarificatNotification 2017 has be
ClarificatCircular No. 222/2017 dt. fication No. 5
How to pforma invoicle executing has to be c
pients.
Can you Hotel bills a
mber while tmed in this cmentioning oirline ticket o
If our facapplicable o
e aggregate ovable propeis applicable
tion on BondNo. 16/201
een issued by
tion on duty 21/2017-Cus30th June 20
59/2017-CUS
proceed witce. Whether
the order wharged on a
please advicare issued ithe Corporacase? of GSTIN of tor hotel.
ctory buildinor not. If yesturnover inc
erty the place would depe
d or Letter of7-Central Tay the Dptt. O
drawback rastoms dt. 30t
017, NotificaSTOMS (N.T.)
h the accouit is mandat
whether we ndvance paym
ce how will bn the name te on whos
he recipient
ng part givens than what icluding rentae of supply i
end whether
f Undertakinax dated 7th JOn the subjec
ate, claim prth June 2017 ation No. 58) dt. 29th Jun
unting of adtory to colleneed to bifurments receiv
bill be availa of the pers
se behalf th
is crucial for
n on rent to is rate? Thatal is more this location ofr your locatio
ng (LUT) regauly 2017 and
ct.
rocedure? , Circular No
8/2017-CUSTne, 2017 has
vance paymct GST amourcate the in ved from do
able of staffson travelliney travel w
r availing ITC
someone fot GST will behan 20 lacs f immovableon is in same
arding amoud Circular No
o. 22/2017 dTOMS (N.T.) s been issued
ment collecteunt along withe Bill, pleamestic recip
travelling ong. Since indill have GST
C. So it needs
or industrial CGST or SGSrupees, GST
e property ane State where
unt etc.? o. 4/4/2017-
dt. 30th June dt. 29th Jud by the cust
ed from cusith advance ase clarify. pients and n
on business sdividuals wilT number H
s to be ment
production ST or IGST?
T will be levind whether Ce property is
31 | P a g
-GST dated 7
2017, Circulune, 2017 antoms.
stomers agaipayment. If
ot from fore
since air tickl not have Gow ITC will
ioned in the
so on that r
able. In caseCGST & SGSTs located.
g e
7th
ar nd
inst f so,
eign
kets GST be
bill
rent
e of T or
IM
MPORTANT
To,
Principal CChief ComPrincipal Call under C
Madam/Si
Subject: Dupon re-e
As you areof importacomprised Tariff Act (Rules, 199
2. Under tcess in ter3(12) of ththereunderAccordinglcess along
3. In this been suitaNotification
4. In orderAct, 1962,having jurcess paid ore-exportedunder Sect
5. Suitablemay kindlyto the notic
T CIRCULAR
Chief Commmissioners
CommissionCBEC
ir,
Drawbackexport und
e aware, Secation when refund of (CTA), 1975
95 refer.
the GST regrms of Secthe CTA, 197r relating inly, drawbac with basic
regard, theably amendn No. 57/20
r to preven, it may be risdiction ovon importedd goods hation 74 rem
e Public Noy be issuedce of the Bo
RS
Mini
missioners / / Directors
ners / Comm
k of Integrder Sectio
ction 74 of tn the impo
basic cust5. In this re
gime, goodsions 3(7) an75, the provnter alia to dck under Se customs du
e definition ded to inclu017-Custom
nt dual ben ensured thver the expd goods hasas been clai
main unchan
otice for infod. Difficultieoard.
F. No. Gov
stry of FinaCentral Boa
Principal Ds General,s missioners,
rated Tax on 74 of th
the Customorted goodsoms duty aegard, Re-ex
s upon impnd 3(9) respvisions of tdrawback section 74 wuty, etc.
of “drawbaude refund ms (N.T.) da
efit while shat a certifporter is obs been avaiimed. All onged.
ormation ofes faced, if
609/54/20vernment ofance, Deparard of Excis
*****
Directors G
and Comphe Custom
ms Act, 1962s are re-exand additio
export of Im
ort shall bepectively ofthe Customshall apply
would includ
ack” under of duty or
ated 29.6.20
sanctioning ficate duly btained, thaled or no re
other extant
f the trade any, in imp
Ci
017-DBK f India rtment of Rese & Custom
eneral,
pensationms Act, 19
2 provides fxported. Honal duties
mported Goo
e subject tof the CTA, 1
ms Act, 1962to integratede refund o
Rule 2 (a) r tax or ce017 may be
drawback signed by t
at no creditefund of sut instructio
and Standiplementatio
Joint Se
ircular No
evenue ms
New Delhi,
Cess paid962
for drawbacHitherto thi
under Secods (Drawba
o integrated1975. Furth2 and rulesed tax and cf integrated
of the Re-eess as refer referred in
under Sectthe Centralt of integrach credit or
ons in respe
ing Order foon of this C
ecretary to t
o. 21/2017
, dated 30th
d on impo
ck of dutiesis drawbacction 3 of tack of Cust
d tax and coher, in terms and regulcompensatid tax and c
export Rulerred in the
n this regard
tion 74 of tl/State/UT ated tax /cor integratedect of draw
for guidanceCircular may
You
(Nitithe Governm
32 | P a g
7 -Custom
h June, 201
orted good
paid at timck inter althe Customtoms Dutie
ompensatioms of Sectiolations madon cess alsompensatio
es, 1995 ha CTA, 1975
d.
the Custom GST officeompensatiod tax paid owback claim
e of the stay be brough
urs faithfully
ish K. Sinhment of Ind
g e
ms
17
ds
me ia
ms es)
on on de o.
on
as 5.
ms er, on on ms
aff ht
y,
a) ia
To
Principal CChief ComPrincipal Call under C
Subject: Drawback
Madam/Si
Your attendated 29.6provisions Industry R31.10.2016
2. The salibriefly give
(a) Transit
In order toDrawback exporter mand caps gsubject to Brand rateclaiming thduty drawbor Integratused in mexporter clgoods or on2017. The the time ofa transitioonly Custorespectivelrefund of I
(b) Change
Based on pand keepininteralia in
Chief Commmissioners
CommissionCBEC
Amendmek and othe
ir,
ntion is invi6.2017, wh of the Cus
Rates (AIR) o6 (as amend
ient featureen as follows
tion period
o ensure sm scheme to
may, for expgiven unde certain ade of duty/these compoback and sited Goods a
manufacturelaiming comn inputs or exporters hf export. Simn period of
oms portionly of the SchGST paid o
es in AIRs:
prevailing png in mind nclude –
MR
missioners/P/Directors G
ners/Comm
ents effecer Drawba
ited to Notiich are effestoms, Centof drawbackded) respec
es of changs:
d:
mooth trans continue f
ports made r columns dditional cotax incidenosite rates imultaneouand Servicee of export mposite rater input servhave to givemilar checkf three monn of AIRs ofhedule of A
on exports.
prices of inpneed for re
F. No. Gove
Ministry of Revenue Ce
Principal DiGeneral,
missioners,
ctive fromack related
ification nuective from tral Excise k stipulatedtively.
ges introduc
sition to thefor a periodduring this(4) and (5)
onditions. Dnce as theyaim to ens
usly avail ines Tax (IGSgoods or cle shall alsoices used ine a declaratks shall appnths has bef duty draw
AIRs of duty
puts and exmoving ano
609/46/20ernment of Finance, Dentral Boar
Customs***
irectors Gen
m 1.7.201d changes
umbers 58/ 1.7.2017. Duties andd earlier vid
ced vide No
e GST regimd of three ms period, co respectivelDuring the y have beensure that thnput tax creST) on the elaim refund
o be barred n manufacttion and ceply while deeen allowedwback i.e. ray drawback
xport goods,omalies, cer
C
017-DBK f India
Departmentrd of Excises
neral,
17 to thes.
/2017-Cus These noti
d Service Tde Notificati
otification n
me, Governmonths i.e.ontinue to cly of the Sc transition n doing eahe exporteredit of Centrexport goodd of IGST p to carry foture of expoertificates aetermining d, the exporates and caand avail in
, budgetaryrtain chang
Circular No
t of e &
New Delhi,
e All Indu
(N.T.) & 59ifications reax Drawbaion no. 131
no. 59/2017
ment has a from 1.7.2
claim the cochedule of A period, ex
arlier. The rs do not cral Goods a
ds or on inppaid on exprward Cenv
ort goods in s prescribethe Brand rrters shall haps given unnput tax cre
changes, rges have bee
o. 22/201
dated 30th
ustry Rate
9/2017-Cuselate to cha
ack Rules, 11/2016-Cus
7 dated 29.
allowed the 2017 to 30omposite raAIRs of dut
xporters canconditions
claim compoand Servicesputs and inport goods.vat credit o
n terms of thed in this Nrate of drawhave an optnder colum
redit of CGS
representatien made in
33 | P a g
7-Custom
h June, 201
es of Dut
s (N.T.), botanges in th1995 and As (N.T.) date
.06.2017 ar
extant Dut.9.2017. Th
ates i.e. ratety drawbackn also claimimposed fo
osite AIRs s Tax (CGSTnput service Further, a
on the expohe CGST Ac
Notification awback. Whition to claim
mn (6) and (ST or IGST o
ions receiven AIRs. Thes
g e
ms
17
ty
th he All ed
re
ty he es k, m or of T) es an ort ct, at ile m 7) or
ed se
i. Para31.10.2materia
ii. Custchapter
iii. For to leathchapter
iv. Capand 56;
v. Ratesmade te
vi. “Legand
vii. Cus75.
3. Furth
(a) fixatto Custissued t
(b) suppthis puomitted
3.1 SomCommisdesignajurisdicCommisfunctionCustom
4. It is carefulltrade an
5. Any i
a (17) of N2016 has bals covered
toms rates ars 3, 15, 16
better prodher under cr 94;
s have bee;
s and caps extile mater
ggings” have
stoms rates
her, vide No
tion of Brantoms formatto explain v
plementary urpose, refed from the s
me of the ssioners of
ated as officctional Cossioneratesnal, the jur
ms functions
requested ly. Suitablend officers.
inconsisten
Notes and been amenin chapters
and caps h and 23;
duct differenchapter 41
en enhanced
have beenrials covered
e been class
s have been
otification n
nd rate of dtions havinvarious rela
claims of dferences to said Drawba
Customs ff Central Excers of Cusmmissioner
s hitherto risdictional s as require
that the ce public not
ncy, error or
Conditionsded to inc
s 54 and 55
have been in
ntiation, twoand pillows
d for severa
enhanced d under cha
sified under
n reduced fo
no. 58/2017
drawback hng jurisdictioated provisio
drawback a Central Eack Rules, 1
formations xcise. It mastoms underates of performing
Central Exed under th
changes efftice and sta
r difficulty f
s of Notificclude the w5 are treated
ncreased fo
o new tariffs/cushions
al textile it
for made uapters 56 a
r tariff item
or nickel an
7-Cus dated
as been traon over plaons, proced
are now to bExcise form1995.
are at preay be noted
er the CustoCustoms, g Customsxcise Commhe Drawback
fected vide anding ord
faced shoul
cation no. word “melad as dyed;
r certain m
f lines have /quilts/pou
tems covere
up fishing aand 95 respe
m 611501 in
nd articles t
d 29.6.2017
ansferred frace of expordures, etc.
be dealt onlmations wh
esent workid that Centoms Act, 19
which ws functions
missioneratek Rules 199
aforesaid nder should b
d be intima
Joint Sec
131/2016nge” so th
marine produ
been introduffles filled
ed under ch
and sports ectively;
nstead of 61
thereof cove
7, the work
om Centralrt. A separa
y by Customherever app
ing under tral Excise 962. Accord
will replaces are noties shall con95.
notificationsbe issued f
ated to the B
cretary to G
34
6-Cus (N.That melange
ucts covere
duced. Theswith poly-f
hapters 52,
nets of oth
10304 and 6
ered under
related to:
l Excise forate circular
ms formatiopearing hav
the jurisdi officers hadingly, till te Central ified and ntinue to di
s be gone for guidanc
Board.
Yours fa
(Nitish KGovernment
| P a g e
.) dated e textile
ed under
se relate fil under
, 54, 55
her man-
610404;
chapter
rmations is being
ons. For ve been
iction of ave been the time
Excise become
ischarge
through ce of the
aithfully,
K. Sinha) of India
To,
PrincipaChief CPrincipaall unde
Madam
SubjectCentral
As you Service Drawbathe fac14/200Instruc16.11.2handlinfinal) iscalculatchangesGoods a
2. The irefund three m30.9.20Rules, during drawbaconditioinput taTax (IGexport gdrawbabarred on inpugive thprescribAIR durAt the sand remExcise exports
3. FurtCustombeen deby the
al Chief ComCommissional Commisser CBEC
m/Sir,
t: Fixationl Excise Du
are aware, Tax Drawack is undetory where
03-Cus dattion No. 6
2015 and Cng of Brands issued byte and disbs being broand Service
input tax inmechanism
months from017 by cont1995 vide this transit
ack for Custons. These ax credit of
GST) on thegoods or cl
ack during to carry for
uts or inputhe prescribebed in Notiring transitsame time, mnant CentAct, 1944)
s.
ther, in viems functionecided that Customs C
MinistrCe
mmissionerers / Directsioners / Co
of Brand Ruties & Ser
in terms ofwback Ruleertaken by export gooted 6.3.2003/01/201
Circular No.d rate worky such Comburse the dought aboues Tax (GST
ncidence of m provided tm date of itinuing theNotificationtion period, toms, Centrconditions
f Central Goe export goolaim refundtransition
rward Cenvat services ued declaraification Notion time) at the exportetral Excise d and avail
ew of impls hitherto h w.e.f. 1.7.2
Commission
F. No. 6Gove
ry of Finanentral Boar
rs / Principtors Generaommissione
Rate of drarvice Tax D
f Rule 6 andes, 1995, t
the Centraods are ma03, DO le
11-DBK dat. 54/2016-Ck may be rmmissioneradrawback aut in BrandT) w.e.f. 1.7.2
taxes coverthrough theintroduction extant Du
n No. 58/20 the exporteral Excise Daim to ensu
oods and Seods or on i
d of IGST pperiod as pat credit in used in mantion and c. 59/2017-t the time oer has the oduties (in reinput tax c
lementationhandled by
2017, the wnerate havin
609/46/20ernment of nce, Departrd of Excis
***
pal Directorsal, ers,
awback undDrawback R
d Rule 7 of the work pal Excise Canufacturedetter No. ted 11.10.2Cus dated
referred. Onate, the re
amount to d rate mech2017.
red in GST e GST lawsn of GST h
uty Drawbac017-Cus (Ner can claimDuties and ure that thervices Tax inputs andaid on expoper extant terms of thnufacture ocertificates -Cus (N.T.) of applicatiooption of claespect of gocredit of CG
n of GST, y Central E
work pertainng jurisdict
Circul
017-DBK f India tment of Rse & Custom
New
s General,
der Rule 6 Rules, 1995
f the Custompertaining
Commissiond. In this c609/110/2
2013, Circu22.11.2016
nce the Braspective pothe exporte
hanism in t
regime are . At the samhas been pck scheme
N.T.) dated m All Indus Service Tax
he exporter (CGST) or I
d input servort goods. Fduty drawb
he CGST Actof export go
(similar todated 29.6
on for fixatiaiming the oods given iGST or IGS
Board hasExcise formaning to fixation over th
lar No. 23
Revenue ms
Delhi, date
and Rule 75 in the GS
ms, Centralto fixation erate havincontext, Bo2005-DBK ular No. 296 governingand rate letorts of expoer. This Cirthe context
to be neutrme time, a trovided i.e.and amend29.6.2017. try Rate (AIx subject tosimultaneoIntegrated Gvices used Further, anback provist, 2017 on t
oods. The exo declarati
6.2017 for con of BrandBrand rate in Fourth SST or refun
s decided tations. In ttion of Branhe place of e
35
/2017 -Cu
ed 30th Ju
7 of the CuST scenario
l Excise Du of Brand
ng jurisdictoard’s Circu
dated 269/2015-Cug the procetter (provisort are reqrcular explat of introdu
ralized throtransition p. from 1.7.ding the Dr For exporIR) or Brando certain adously does nGoods and in manufa
n exporter csions shall the export gxporter alsoion and ceclaiming cod rate of dre of CustomSchedule tond of IGST
to re-organthis contextnd rate will export from
| P a g e
ustoms
une, 2017
ustoms, o
uties and rate of ion over ular No. .8.2005,
us dated dure for
sional or uired to ains the
uction of
ough the period of 2017 to rawback ts made d rate of dditional not avail Services
acture of claiming also be goods or o has to ertificate omposite awback.
ms duties Central paid on
nise the t, it has be dealt
m where
the expone plaCommisAccordi58/201
4. All CmutandGST scgot donexport g
5. Fromexport Centralrelevanjurisdicfrom mCommischoice othis regrelated undertadisrupt
5.1 SomCommisdesignajurisdicCommisfunctionCustom
6. Suitathe staf
7. Probfixation
port of goodace, exportssioner of ingly, Rule 17-Cus (N.T
Circulars/indis apply foenario. How
ne through goods have
m 1.7.2017,will be deal Excise formt documen
ction over thmultiple plac
ssioner of Cof the expogard before work to aken carefution, delay e
me of the ssioners of
ated as officctional Cossioneratesnal, the jur
ms functions
able Public ff may be is
blems or dn work may
ds has takener shall filCustoms
6 and RuT.) dated 29.
nstructionsor work of fiwever, verif the Custo been manu
, all fresh aalt as per tmations pri
nts to the he place of ces, the appCustoms haorter. The ee the transf
Customs ully and in cetc.
Customs ff Central Excers of Cusmmissioner
s hitherto risdictional s as require
Notices forsued.
ifficulty wh please be b
n place. In le Brand rahaving jur
ule 7 ibid h.6.2017.
s issued tilixation of Bfication of doms formatiufactured.
applicationsthese guideior to 1.7.2Principal C
f export. In plication shaving jurisd
exporter confer of his aformations,close coordi
formations xcise. It mastoms underates of performing
Central Exed under th
r informatio
hich may bbrought to t
case the exate applicarisdiction ohave been
ll date w.r.Brand rate tdata given iion having
s for Brandelines. The 017 and peCommission case an al
hould be tradiction overncerned maapplication., it is essination with
are at preay be noted
er the CustoCustoms,
g Customsxcise Commhe Drawback
on of the Tr
be encountthe notice o
Jo
xports haveation with over any osuitably am
.t. fixation to be done bin the appl jurisdiction
d rate of dra applicationending shalner/ Commready filed
ansferred tor any one oay be reque For smootsential thah concerned
esent workid that Centoms Act, 19
which ws functionsmissioneratek Rules 199
ade and Sta
ered in imof Board.
oint Secreta
e taken plathe Princip
one of the mended vid
of Brand by Customsication if son over the
awback irrens already l be transfe
missioner oapplication the Principof the placeested to indth transitio
at transfer d Customs a
ing under tral Excise 962. Accord
will replaces, are notes shall con95.
anding Ord
mplementing
ary to the G
30
ace from mopal Commis places of de Notificat
rate shall s formationo required factory wh
espective of filed with erred along of Customsn relates to pal Commises of expordicate his con of Bra of documauthorities
the jurisdi officers hadingly, till te Central tified and ntinue to di
ders for guid
g the Bran
Yours fa
(Nitish KGovernment
| P a g e
ore than ssioner/ export. tion No.
mutatis ns in the shall be here the
f date of existing with all having exports ssioner/ t as per hoice in
and rate ments is without
iction of ave been the time
Excise become
ischarge
dance of
d Rate
aithfully,
K. Sinha) of India
In exer1962), with seherebyDuties
1. (1) TTax Dr1st day
2. In th(i) in ru„(f) “taGoods (ii) in rinserte“(bc) ththereun(bd) thmade t(iii) for
“6. Cas
(1)(a) Wgoods, for therule 5Customdetermfacts iservicesuch mProvide
(i) in caexport,having
(ii) the as the three mCustommonth
rcise of the section 37ection 94
y makes th and Servi
These rulesrawback (y of July,
he Customule 2, afterax invoice” and Servicrule 3, in ed, namelyhe Central nder,
he Integratthereunder rule 6, the
ses where
Where no a any expore applicabi, apply to
ms, as themination ofincluding es are usedmaterials oed that-
ase an exp, he shall a
g jurisdictio
Assistantcase may months anms, as thes;
NOTIFIC
e powers c7 of the Ceof the Fin
he followinice Tax Dra
s may be c(Amendme 2017.
ms, Centralr clause (e) means thces Tax Ac sub-rule :- Goods and
ted Goods r; and”; e following
amount o
amount orrter of suchility of theo the Prine case maf the amouthe propo
d in the prr compone
porter is exapply to thon over an
t Commissbe, may exnd the Pre case may
CATION N
conferred bentral Excnance Actng rules toawback Ru
called the ent) Rules
l Excise Du), the followhe tax invct, 2017 (1(1), after t
d Services
and Servi
g rule shall
or rate of
r rate of drh goods m amount oncipal Comay be, havunt or ratortion in woduction oents or the
xporting thhe Principa
ny one of th
sioner of Cxtend the
rincipal Coy be, may
NO.58/201
by sectioncise Act, 19, 1994 (32o further ules, 1995
Customs,s, 2017. (
uties and Swing clausvoice refer2 of 2017)the clause
Tax Act, 2
ices Tax A
l be substi
drawback
rawback hmay, withinor rate of mmissioneving jurisdte of drawwhich theor manuface tax paid o
he aforesaial Commishe said pla
Customs oaforesaid ommissiony further e
17-CUSTO
n 75 of the944 (1 of 12 of 1994amend the, namely:-
, Central E2) They sh
Service Taxse shall be rred to in .‟; e (bb), the
2017 (12 o
Act, 2017
ituted, nam
k has not b
as been den three mondrawback er of Cusdiction ove
wback ther materialscture of goon input s
id goods frssioner or aces of expo
r Deputy period of t
ner of Cusextend the
MS (N.T.)
Dated 2
e Customs 1944) and ), the Cene Customs
Excise Duhall come
x Drawbac inserted, nsection 3
following
of 2017) an
(13 of 201
mely:-
been deter
etermined nths from in terms toms or Cer the plaeof statings or compoods and thervices:
rom more tCommissiort;
Commissiothree montstoms or e period by
30
29th June
s Act, 1962 section 93ntral Goves, Central
uties and Sinto force
ck Rules, 1namely:- 31 of the
clauses s
nd the rule
17) and th
rmined.-
in respect the date rof sub-rulCommissio
ace of expg all the rponents orhe duties
than one pioner of Cu
oner of Cuths by a pCommissi
by a period
| P a g e
e, 2017
2 (52 of 3A read rnment Excise
Service on the
995,-
Central
shall be
es made
he rules
t of any relevant le (3) of oner of
port, for relevant r input paid on
place of ustoms,
ustoms, eriod of oner of d of six
(iii) theCommion an aor refu(iv) an rupeesAssistacase mwhichePrincipbe.
(b) On Customcausindrawba
(2)(a) Wmay, wPrincipbe, thasuch g(b) of th
(b) Thecase man amexport:
ProvideCustomof drawbond fenter iexporte
(i) to rethe dut
(ii) to ra lower
Provideis finaadjusteexcess the Primay be
(d) T
e Assistantissioner ofapplication
use to granapplicatio
s whicheveant Comm
may be andever is lespal Commi
receipt oms or Comng to be mack in resp
Where an ewhile makpal Commiat a provisigoods pendhat sub-ru
e Principalmay be, ma
ount not e:
ed that tms, as the wback in rfor such ainto a boner as draw
efund the ty drawbac
refund the r amount w
ed further ally determed against or falls shincipal Come, the exce
The bond Principal case may
t Commissf Customs n and aftert extensionn fee equivr is less, s
missioner od an applicss, shall bissioner of
f an applimmissionerade such pect of suc
exporter deking an apissioner of ional amou
ding determule.
l Commissay, after coexceeding
the Princi case may respect of amount, annd for an awback in re
amount sock was not
excess, if was payab
that whenmined, thet the drawhort of themmissione
ess or be en
referred toCommissibe, may di
sioner of C or Commir making sn after recovalent to 1shall be paf Customs
cation fee obe payablef Customs
ication unr of Custominquiry as
ch goods.
esires thatpplication f Customs unt be gramination of
sioner of Considering
the amou
ipal Comm be, may, fsuch expond subjecamount noespect of a
o allowed pt admissib
any, paid ble as duty
n the amoue amount back finale drawbacer of Custontitled to t
o in clauseoner of Cirect.
Customs orissioner of such enquiording in w
1% of the Fayable for as or Deputof 2% of the for appl or Commi
nder clausems, as thes it deems
t he may bunder cla
or Commianted to himf the amou
Customs o the applic
unt claimed
missioner for the purort, requirect to such ot exceedi particular
provisionable; or
to such ex drawback
unt or rateprovisionaly payable
ck finally poms or Cothe deficien
e (b) may bCustoms or
r Deputy Cf Customs,iry as he thwriting theFOB value applying foty Commishe FOB vallying for gissioner of
e (a), the e case may fit, determ
be granted ause (a) ofissioner ofm towardsunt or rate
or Commiscation, allod by the e
of Custorpose of ale the expo conditionng the fulr consignm
ally, if for a
xporter prok:
e of drawbally paid e and if thpayable, suommissionncy, as the
be with sucr Commis
Commission as the cashinks fit, ge reasons fof exportsor grant ofssioner of lue or two grant of exf Customs,
Principal y be, shallmine the a
drawbackf sub-rule f Customs,s drawback of drawba
ssioner of ow provisioexporter in
oms or Clowing prorter to ents, as he mll amount
ment and b
any reason
ovisionally
ack payabto such ee amount uch exporter of Custe case may
ch surety osioner of
31
ner or Prinse may be,grant extenfor such res or one thf extension Customs, thousand
extension t, as the ca
Commissil, after maamount or
k provision (1) apply, as the cak on the exack under
Customs,onally paymn respect o
Commissioovisional pter into a may direct claimed bbinding him
n, it is foun
if it is fou
ble on suchexporter s so adjusteter shall rtoms, as thy be.
or securityCustoms,
| P a g e
ncipal , may, nsion efusal; ousand n to the as the rupees to the
ase may
ioner of aking or rate of
nally, he y to the ase may xport of clause
as the ment of of such
oner of ayment general t; or to
by such mself,-
nd that
nd that
h goods hall be ed is in epay to he case
y as the as the
(3) Whe
(a) revo(b) of sCustom(b) direthe cadeterm
Explanor anyCustomintendsdrawba(iv) for
“7. Casrespectdetermof goodcompongoods, made, amounto the case mamounproporproducor comProvide
(i) in caexport,having
(ii) the as the three mCustommonth
(iii) theCommion an or refu(iv) an rupeesAssistacase mwhichePrincipbe.
ere the Ce
oke the ratsub-rule (1ms, as the ect the Priase may bmined.
nation.- Foy other plams Act, 19s to exportack is soug rule 7, the
ses wheret of any g
mined undeds is less tnents or i he may, ewithin th
nt or rate o Principal
may be, hant or ratertion in whction or ma
mponents oed that -
ase an exp, he shall a
g jurisdictio
Assistantcase may
months anms, as thes;
e Assistanissioner ofapplication
use to granapplicatio
s whicheveant Comm
may be andever is lespal Commi
ntral Gove
te of dra1) by the P case may ncipal Combe, to wit
or the purpace appoin962 (52 of t the goodght.”; e following
e amount goods, theer rule 3 othan eightyinput servexcept whehree montof drawbacCommissi
aving jurisde of drawhich the manufacturer input ser
porter is exapply to thon over an
t Commissbe, may ex
nd that thee case may
t Commissf Customs n and aftet extensionn fee equivr is less, s
missioner od an applicss, shall bissioner of
ernment co
awback or Principal Cbe; or
mmissionehdraw the
pose of thinted for lo1962) from
ds in respe
g rule shall
or rate ofe exporterr, as the cy per cent.ices used ere a claimhs from t
ck in termsioner of Cdiction ove
wback thermaterials or
e of goods rvices:
xporting thhe Principa
ny one of th
sioner of Cxtend the
e Principal y be, may
sioner of C or Comm
er making n after recovalent to 1shall be paf Customs
cation fee obe payablef Customs
onsiders it
amount ofCommissio
er of Custoe rate of
is rule, “ploading of em where thect of whic
l be substi
f drawbacr finds thacase may b. of the du in the pro
m for drawbthe date rs of sub-ru
Customs oer the placreof statinr compone and the d
he aforesaial Commishe said pla
Customs oaforesaid Commissiy further e
Customs omissioner of
such enquording in w
1% of the Fayable for s or Deputof 2% of the for app or Commi
necessary
f drawbackoner of Cu
oms or Comdrawback
ace of expoexport goohe exporterh determin
ituted, nam
ck determat the ambe, reviseduties or taxoduction oback underelevant foule (3) of rr Commisce of exporng all relents or inputies or ta
id goods frssioner or aces of expo
r Deputy period of tioner of Cuextend the
or Deputy f Customsuiry as hewriting theFOB value applying foty Commishe FOB vallying for issioner of
y so to do,
k, determinustoms or
mmissionek or amou
ort” meansods under r has exponation of a
mely:–
ined is lomount or rd under rulxes paid onor manufaer rule 3 oror the aprule 5, makssioner of rt, for deteevant fact
put serviceaxes paid o
rom more tCommissiort;
Commissiothree montustoms or e period by
Commissi, as the ca thinks fit
e reasons f of exportsor grant ofssioner of lue or two grant of ef Customs,
32
it may,–
ned underCommissi
er of Custount of dra
s customs section 7
orted the gamount or
ow.- (1) Whrate of drle 4, for thn the mateacture of tr rule 4 ha
pplicability ake an app
Customs, erminationts includi
es are usedon such m
than one pioner of Cu
oner of Cuths by a p Commissi
by a period
ioner or Prase may bt, grant exfor such res or one thf extension Customs, thousandextension , as the ca
| P a g e
clause ioner of
oms, as awback
station 7 of the goods or r rate of
here, in awback he class erials or he said as been of the
plication as the n of the ing the d in the aterials
place of ustoms,
ustoms, eriod of ioner of d of six
rincipal e, may,
xtension fusal; ousand n to the as the rupees by the
ase may
(2) OnCommiafter mdrawbato be athe casamoun
(3) Proshall bhe maapplicaCommibeen pthat rufurtherconditisubjectonly berule 3 the proCommi
(4) Whe(a) revo(2) by tcase m(b) direas the determ
Explanother p(52 of 1in respe
(v) in ru
(A) for Excise, CentralCustom
(B) the w
(vi) in Commis
(vii) in r
n receipt issioner of
making or cack to sucappropriatese may bent or rate d
visional drbe paid by ay be granation undeissioner of
provided inule along wr provisionions specift to the coe for the dor, as the ovisional dissioner of
ere the Ceoke the ratthe Princip
may be; or ect the Prin case may
mined.
ation.- Forlace appoin
1962) from wect of which
ule 9, in cla
the words as the casel Excise”,
ms”, shall be
words “or o
rule 10, thssioner of C
rule 13, in s
of the af Customs causing to
ch exportere, if the am, revised u
determined
rawback a the propented further sub-rulef Customs,
n clause (awith detailnal drawbafied in clauondition thdifference case may drawback af Customs,
ntral Govete of drawbpal Commi
ncipal Comy be, to w
r the purposnted for loadwhere the e
h determina
ause (d),-
“Principal e may be orthe words e substitute
of Central E
he words “Central Exci
sub-rule (2)
application or Comm
o be made r at such
mount or raunder rule d under thi
amount, aser officer ofher drawbe (1), apply, as the ca) of sub-ruls of provisack shall buses (b) anhat bond between a be, reviseauthorised, as the ca
ernment coback or amissioner of
mmissionerwithdraw t
se of this ruding of expoexporter haation of amo
Commissior the Princip “Principal ed;
Excise” shall
“or of Assiise” shall be
,-
n referred missioner of
such inquamount orate of draw 4, is in fais sub-rule
s may be sf Customsack provisy to the Prase may beule (2) of rsional dra
be considernd (c) of surequired t
amount ord under ru
d by the Prase may be
onsiders itmount of drf Customs
r of Custothe rate o
ule, “place ort goods u
as exported ount or rate
oner of Cenpal Commis Commissi
l be omitted
stant Come omitted;
to in suf Customsuiry as it dr at such wback deteact less the.
specified bs and whersionally, hrincipal Coe, in this brule 6 for tawback alrred in the ub-rule (2)to be execur rate of drule 4 by thrincipal Co, under th
necessaryrawback d or Commi
ms or the f drawbac
of export” munder sectio the goods oe of drawba
ntral Excisessioner or Cioner of C
d;
missioner
ub-rule (1, as the ca
deems fit, rate as maermined unan eighty
by the Cenre the expohe may, wommissionbehalf in ththe applicaeady paid manner a, and sub-uted by thrawback dhe Central ommissionis rule.
y so to do, determinedissioner of
Commissick or amo
means custon 7 of the Cor intends tck is sough
e or CommiCommissionustoms or
of Central
33
1), the Prase may ballow paymay be detender rule per cent.
ntral Goverorter desirwhile makner of Custhe manneration made and the g
and subjec-rule (3) ofhe claimandetermined Governme
ner of Cust
it may,– d under suf Customs,
ioner of Cuount of dra
toms stationCustoms Acto export thht.”;
missioner of ner of Custor Commissi
Excise or
| P a g e
rincipal e, may, ment of ermined 3 or, as of such
rnment, res that king an toms or r as has e under grant of t to the f rule 6, nt shall d under ent and toms or
ub-rule , as the
ustoms, awback
n or any ct, 1962 he goods
Central oms and ioner of
Deputy
(A) in csubstitu
(B) for c
“(v) coprate detas the c
(viii) in
“(1) Whis entitGovernmcase ma
Providemonths
(i) whermay be
(ii) wher
7, as tconcern
(iii) in aby the pProvide
(i) the Acase maand thamay be
(ii) theCommisapplicagrant ex
(iii) an awhichevCommisapplicapayableCommis
(ix) in ru
(A)
(B)
clause (iii),uted;
clause (v), th
py of commutermined bcase may be
rule 15, for
here any expled to on tment or Pray be, he m
ed that the s,-
re the rate , from the d
re the rate
the case mned;
all other casproper officeed further th
Assistant Cay be, mayat the Princ, may furth
e Assistantssioner of Ction and afxtension aft
application ver is less,ssioner of Ction fee of e for applyissioner of C
ule 16A, in
in clause (iCentral Excin clause (iand Centra
, for the le
he following
unication ry the Prince, under ru
r sub-rule (
porter findsthe basis ofrincipal Com
may prefer a
exporter sh
of drawbacdate of publ
of drawback
may be, fro
ses, from ther: hat–
Commissiony extend thecipal Commher extend t
t CommissCustoms orfter makingter recordin
fee equival, shall be pCustoms or 2% of the Fing for granCustoms, as
the proviso
), the wordscise, as thei), the word
al Excise, as
etters and
g clause sha
regarding racipal Commle 6 or rule
1), the follow
that the amf the amoummissioner supplemen
hall prefer s
ck is determlication of s
k is determ
om the dat
he date of pa
ner of Custe aforesaid
missioner of he period b
sioner of Cr Commissig such enqng in writing
lent to 1% opayable for Deputy CoFOB value nt of extenss the case m
o to sub-rul
s “or Princip case may b
ds “or Princis the case m
S(AU
figure “AR
all be subst
ate of drawmissioner of
7 of these r
wing sub-ru
mount of drunt or rate r of Customntary claim
such suppl
mined or revsuch rate in
mined or revi
te of comm
ayment or s
toms or Deperiod of th Customs o
by a period o
Customs oioner of Cu
quiry as he g the reason
of the FOB r applying ommissioneor two thousion by themay be.”;
le (4),-
pal Commisbe” shall beipal Commimay be” sha
Sd/- Anand KumUnder Secr
RE-1”, the
tituted, nam
wback wheref Customs orules.”;
ule shall be
rawback paof drawbac
ms or Comm in the form
lementary c
vised undern the Officia
ised upward
municating
settlement o
eputy Commhree month
or Commissof six month
or Deputy ustoms, as thinks fit,ns for such
value of exfor grant or of Customusand rupee Principal
ssioner or Ce omitted; issioner or Call be omitte
mar Jha) retary to th
words “tax
mely:-
e the drawbor Commiss
e substitute
aid to him isck determinmissioner o
m at Annexu
claim within
r rule 3 or al Gazette;
d under rul
the said r
of the origin
missioner ohs by a periioner of Cuhs;
Commissithe case m grant exte refusal;
xports or onof extensionms, as the cees whichevCommissio
Commission
Commissioned;
he Governm
34
x invoice” s
back claim sioner of C
ed, namely:-
s less than ned by the of Customsure III:
n a period
rule 4, as t
le 6 or rule
rate to the
nal drawbac
of Customsiod of nine
ustoms, as t
ioner or Pmay be, mayension or r
ne thousandn by the Acase may bever is less, oner of Cus
ner of Custo
ner of Cust
ment of Ind
| P a g e
shall be
is for a Customs,
what he Central , as the
of three
the case
person
ck claim
, as the months the case
Principal y, on an efuse to
d rupees Assistant e and an shall be
stoms or
oms and
oms
dia
[TO BE PUSECTION
G.S.R. (E)Act, 1962section 933 and 4 oGovernmeof India inthe 31st namely:- In the said (a) in the (i) for para “(6) An exturnkey eSchedule,availed undrawback (ii) in para “(c) exportgoods andmanufact (d) export (e) exporteproduct othe Centr (iii) after p “(12A) Thebe applicanamely:- (a) the exCommissitax credit availed onthe export
UBLISHED (i)]
). – In exer (52 of 19623A and subf the Custoent hereby mn the MinistOctober, 20 d notificatio
Notes and c
agraph (6),
xport produexport or s, shall be sonder the saik shown in c
agraph (11)
ted availingd services tature of the e
ed claiming
ed by an exor on the inpal Goods an
paragraph (
e rates and able to expo
xporter shaioner of Cu of the centn the exportt product;
IN THE GA
Noti
rcise of the 2), sub-sect-section (2)
oms, Centramakes the ftry of Finan016, publis
on,-
conditions,-
the followin
uct accompasupplies) foo declared bid Schedulecolumn (4)
, after claus
g input tax cax on the exexport produ
g refund of t
xporter who puts or inpund Services
(12), the foll
caps of draort of a com
all declare, stoms or Dtral goods at product o
AZETTE OF
GOVEMINIS
(DEPARTification No
powers contion (2) of s of section
al Excise Dufollowing funce (Departmshed vide n
-
ng paragrap
anied with tor which noby the expoe shall not eor column (
se (b), the fo
credit of thexport produuct;
the integrat
has carriedut services Tax Act, 20
lowing para
awback spemmodity or p
and if neeputy Comm
and servicesr on any of
INDIA, EXT
ERNMENT OSTRY OF FTMENT OFo. 59/2017
nferred by ection 37 o94 of the Fi
uties and Seurther amenment of Rev
number G.S
ph shall be
tax invoice o figure is
orter and thexceed amo(6) to one a
following cla
e central gouct or on th
ted goods a
d forward thused in the017 (12 of 2
agraph shal
ecified in colproduct if th
ecessary, esmissioner os tax or of thf the inputs
TRAORDINA
OF INDIA FINANCE F REVENUE7-CUSTOMS
sub-sectionf the Centrainance Act,ervice Tax Dndments in venue), No.S.R. 1018 (
substituted
and formin shown in
he maximumount calculand half tim
auses shall
oods and sehe inputs or
and services
he amount e manufactu2017).”;
ll be inserte
lumns (4) ahe exporter
stablish to of Customs,he integrate
s or input se
ARY, PART
E) S (N.T.)
New Delh
n (2) of sectal Excise Ac 1994 (32 oDrawback R the notifica 131/2016 E), dated th
d, namely:-
ng part of p columns (m amount oated by appes the tax i
be inserted
rvices tax o input servi
tax paid on
of Cenvat cure of the ex
ed, namely:-
and (5) of th satisfies th
the satisfa, as the cased goods anervices used
3
II, SECTION
lhi, the 29th
tion 75 of tct, 1944 (1 of 1994), reaRules, 1995ation of the - Customs he 31st Oc
project expo(5) and (7)of drawbackplying ad-vainvoice valu
d, namely:-
or of the intices used in
n such expo
credit on thexport produ
-
he said Schehe following
action of tse may be, tnd services d in the ma
35 | P a g
N 3, SUB-
h June, 201
the Custom of 1944) anad with rule
5, the Centr Governmen (N.T.), datectober, 201
ort (includin in the sak that can balorem rate ue.”;
egrated n the
orts;
e export uct, under
edule shall g conditions
he Assistanthat no inputax has bee
anufacture
e
17
ms nd es ral nt ed 6,
ng id be of
s,
nt ut en of
(b) if the gand servicexporter, credit of tinputs or goods and (c) a certithe effect or on theCentral G (iv) in par (b) in para“Provided Septembe(c) in the (i) in Chap(A) for the(B) for the (ii) in Cha(A) for the(B) for the (iii) in Cha(A) for the(B) for the (iv) in Cha(A) for the(B) for the (v) in Cha(A) for the(B) for the (vi) in Cha(A) for the(B) for the (vii) in Ch(A) for the(B) for the (viii) in Ch(A) for the(B) for the (ix) in Cha (A) for the(B) for the x) in Chapand entrie ( “411299
goods are exces tax, a cto the effecthe integrat input servid services ta
ificate from that exporte inputs or
Goods and S
ragraph (17)
agraph 4, th that nothin
er, 2017.” Schedule,-
pter – 3, agae entry in coe entry in co
apter – 3, age entry in coe entry in co
apter – 3, ae entry in coe entry in co
apter – 3, age entry in coe entry in co
apter – 3, age entry in coe entry in co
apter – 3, age entry in coe entry in co
hapter – 15, e entry in coe entry in co
hapter – 16e entry in coe entry in co
apter – 23,
e entry in coe entry in co
pter – 41, aes shall be i
9 Ot
xported undertificate frct that no ited goods aices used inax paid on e
the officer ter has not r input servServices Tax
), after the w
he followingng containe
ainst tariff olumn (6), tolumn (7), t
gainst tariff olumn (6), tolumn (7), t
against tariffolumn (6), tolumn (7), t
gainst tariffolumn (6), tolumn (7), t
gainst tariff olumn (6), tolumn (7), t
gainst tariffolumn (6), tolumn (7), t
against tarolumn (6), tolumn (7), t
, against taolumn (6), tolumn (7), t
against tari
olumn (6), tolumn (7), t
fter tariff iteinserted, na
thers
der bond orom the officinput tax cand servicesn the manuexport prod
of goods a carried forvices used
x Act, 2017
word “bleac
g proviso shed in this no
item 03040the entry “3the entry “1
f item 03060the entry “2the entry “2
ff item 0306the entry “2the entry “5
f item 0306the entry “2the entry “2
item 03060the entry “2the entry “4
f item 0306the entry “2the entry “1
riff item 150the entry “2the entry “2
ariff item 16the entry “3the entry “1
iff item 230
the entry “2the entry “2
em 411202amely:-
1.2%
r letter of ucer of goodscredit of thes tax has bufacture of duct shall b
and servicesrward the am in the ma (12 of 2017
ched”, the w
hall be inserotification s
02,- 3.4%” shall b10.5” shall b
01,- 2.7%” shall b21.6” shall b
602,- 2.1%” shall b57.2” shall b
603,- 2.4%” shall b24” shall be
04,- 2.7%” shall b46.6” shall b
605,- 2.1%” shall b10.9” shall b
0401,- 2.1%” shall b2.1” shall be
60401,- 3.4%” shall b10.5” shall b
0101,-
2.1%” shall b2.1” shall be
and the en
ndertaking s and service central gobeen availedthe export e claimed, i
s tax havingmount of C
anufacture 7), is produc
words “or m
rted, namelshall have e
be substitube substitut
be substitube substitut
be substitube substitut
be substitu substituted
be substitube substitut
be substitube substitut
be substitue substitute
be substitube substitut
be substitue substitute
ntries relatin
1.2%”;
or on paymces tax havioods and sed on the exproduct or is produced
g jurisdictioCenvat credi
of the expoced.”;
melange” sha
y:- ffect after th
uted; ted;
uted; ted;
uted; ted;
uted; d;
uted; ted;
uted; ted;
uted; ed;
uted; ted;
uted; ed;
ng thereto,
3
ment of inteing jurisdicervices tax xport produ no refund d;
on over theit on the exort produc
all be insert
he 30th day
the followin
36 | P a g
egrated goodction over th or input ta
uct or on anof integrate
e exporter, txport produt, under th
ted;
y of
ng tariff item
e
ds he ax ny ed
to ct he
m
(xi) in Chasubstitute(xii) in Ch(A) for the(B) for the (xiii) in Ch(A) for the(B) for the (xiv) in Ch(A) for the(B) for the (xv) in Ch(A) for the(B) for the (xvi) in Ch(A) for the(B) for the (xvii) in C(A) for the(B) for the (xviii) in C(A) for the(B) for the(C) for the(D) for the (xix) in Ch(A) agains(B) agains(C) for tarthe entrie“611501 6115010161150102
6115010361150104
(xx) in Chentries in (xxi) in Chitem and “940403
(xxii) in C(A) for the(B) for the(C) for the(D) for the
apter – 52, ed;
hapter – 54, e entry in coe entry in co
hapter – 54e entry in coe entry in co
hapter – 54,e entry in coe entry in co
hapter – 54, e entry in coe entry in co
hapter – 55,e entry in coe entry in co
hapter – 55e entry in coe entry in co
Chapter – 56e entry in coe entry in coe entry in coe entry in co
hapter – 61st tariff itemst tariff itemriff items 61es relating th 1 Of Cot2 Of Blen
and M3 Of Man4 Of Silk
contain
hapter – 75, column (6)hapter – 94entries sha
Other Quilts/poly-fil
hapter – 95e entry in coe entry in coe entry in coe entry in co
against tari
against tarolumn (5), tolumn (7), t
, against taolumn (5), tolumn (7), t
, against taolumn (5), tolumn (7), t
against tarolumn (5), tolumn (7), t
, against taolumn (5), tolumn (7), t
5, against taolumn (5), tolumn (7), t
6, against tolumn (4), tolumn (5), tolumn (6), tolumn (7), t
,- m 610304, inm 610404, in11501, 6115hereto, the
tton nd containian Made Fin Made Fibk (other thanning Noil si
against tar), the entry , after tariff
all be inserte
Pillow/ Cus/ Pouffles fil
5, against taolumn (4), tolumn (5), tolumn (6), tolumn (7), t
iff item 520
riff item 540the entry “6the entry “1
ariff item 54the entry “7the entry “1
riff item 54the entry “5the entry “1
riff item 540the entry “6the entry “1
riff item 55the entry “7the entry “1
ariff item 55the entry “7the entry “1
ariff item 5the entry “1the entry “6the entry “2the entry “1
n column (2n column (2502, 61150 following ta
ing Cotton ibre res n ilk)
riff items 75“0.15%” sh
f item 94040ed, namely:
shions/ illed with
ariff item 95the entry “1the entry “6the entry “2the entry “1
0901, for the
0701,- 66” shall be 13.2” shall b
40702,- 72” shall be 15.8” shall b
0703,- 57” shall be 11.1” shall b
0704,- 60” shall be 12.9” shall b
0905,- 72” shall be 12.9” shall b
50906,- 79” shall be 17” shall be
60802,- 1%” shall b
64” shall be 2.8%” shall 16” shall be
2), the word2), the word3, 611504, ariff items a
LeggingPiece Piece
Piece Piece
501, 7502, 7hall respecti02 and the :-
Kg
50611,- 1%” shall b
64” shall be 2.8%” shall 16” shall be
e entry in c
substitutedbe substitut
substitutedbe substitut
substitutedbe substitut
substitutedbe substitut
substitutedbe substitut
substituted substituted
be substitut substitutedbe substitu substituted
d “leggings” d “leggings” 611505, 6and entries gs
7.7% 9.5%
9.9% 7.6%
7504, 7505ively be sub entries rela
8.6%
be substitut substitutedbe substitu substituted
olumn (7), t
d; ted;
d; ted;
d; ted;
d; ted;
d; ted;
d; d;
ted; d;
uted; d;
shall be om shall be om11506, 611 shall be su
47 55
57 80
5, 7506, 750bstituted; ating theret
100
ted; d;
uted; d;
3
the entry “7
mitted; mitted; 507 and 61
ubstituted, n
2% 2.5%
2.5% 4.8%
07 and 750
to, the follow
2.2%
37 | P a g
7” shall be
11599 and namely:-
12.2 14.5
14.4 50.5
8, for the
wing tariff
25”;
e
(d) in the (A) agains(B) agains(C) for tarthe entrie “611501 6115010161150102
6115010361150104
6115010561150106
61150107
61150199611502 6115020161150202
6115020361150204
6115020561150206
61150207
61150299 This notif
Note: ThepublishedOctober, 2vide notif408(E), da
Table, in Cst tariff itemst tariff itemriff items 61es relating th
1 Of Cot2 Of Blen
Man M3 Of Man4 Of Silk
Noil sil5 Of Woo6 Of Blen
Man M7 Of Cot
more bspande
9 Of Oth
1 Of Cot2 Of Blen
Man M3 Of Man4 Of Silk
Noil sil5 Of Woo6 Of Blen
Man M7 Of Cot
by weielastan
9 Of Oth
fication sha
e principal nd in the Gaz2016 vide nfication Noated the 26
hapter – 61m 610304, inm 610404, in11501, 6115hereto, the
tton nd containi
Made Fibre n Made Fibk (other thanlk) ol nd containi
Made Fibre tton containby weight ofex/lycra/el
hers
tton nd containi
Made Fibre n Made Fibk (other thanlk) ol nd containi
Made Fibre tton containght of spanne hers
all come into
notificationzette of Indnumber G.S. 41/2017-th April, 20
1,- n column (2n column (2502, 61150 following ta
Le
ing Cotton a
res n containin
ing Wool an
ning 1% or f astane
Ot
ing Cotton a
res n containin
ing Wool an
ning 1% or mndex/lycra/
o force on th
n No. 131/2ia, ExtraordS.R. 1018 (E-Customs (N017.
2), the word2), the word3, 611504, ariff items a
eggings Piec
and Piec
Piecng Piec
Piecnd Piec
Piec
Piecthers
Kg and Kg
Kg ng Kg
Kg nd Kg
more
Kg
Kg
he 1st day o
U
2016-Custodinary, ParE), dated thN.T.), dated
d “leggings” d “leggings” 611505, 6and entries
ce 3.3% ce 4.2%
ce 4.3% ce 1.3%
ce 3.9% ce 3.9%
ce 3.3%
ce 3.3%
3.5% 4.2%
4.2% 1.3%
3.5% 3.6%
3.5%
3.5%
of July, 201
Under Secre
oms (N.T.), drt II, Sectionhe 31st Octd the 26th
shall be om shall be om11506, 611 shall be su
28.2 34.0
34.7 19.2
50.2 50.2
28.9
26.7
90.3 99.0
108.0 122.1
101.4 104.3
98.0
83.8
17.
[F. N
etary to the
dated the 3n 3, Sub-setober, 2016
h April, 201
3
mitted; mitted; 507 and 61
ubstituted, n
0.9% 1.2%
1.2% 0.4%
1.1% 1.1%
0.9%
0.9%
0.9% 1.2%
1.2% 0.4%
0.9% 1.0%
0.9%
0.9%
No. 609/43
(Anand e Governm
31st Octobeection (i), da6 and was l17 vide nu
38 | P a g
11599 and namely:-
7.7 9.7
9.7 5.9
14.2 14.2
7.9
7.3
23.2 28.3
30.9 37.6
26.1 29.0
25.2
21.6”.
3/2017-DBK
Kumar Jhment of Ind
er, 2016 waated the 31ast amende
umber G.S.R
e
K]
a) ia
as st ed R.
F. No. 60
New Delh To, Principal Chief ComPrincipal all under Madam/S Sub: Clar As you arcaps avaihave beenNo. 22/20 2. Variourequiremeand CondNotificatiodouble nesuch as requisite available 3. KeepinNotificatio26.7.2017rate of draself-declarNotificatio 4. Since amended)accordingCentral Emade in Nhave beenFor all exsubmit ththe EDI ssingle decorder hasdeclaratio 5. Anothecleared frbefore 1.712A is noCentral E131/2016
09/64/201
hi, dated 27
Chief CommmmissionersCommissioCBEC
Sir,
rification re
re aware, thlable undern continued017-Custom
us issues ent of a cerdition 12Aon 59/2017eutralisationabsence of returns to bimmediately
g in mind ton 131/207 and dispeawback. Toration to beon.
Notes and) are integragly in termsExcise DutieNote and Cn made fromxports madehe self-declashipping bilclaration res been giveon, if any, g
er aspect throm factory7.2017. Sucot applicablExcise office6-Customs
17-DBK GovC
7th July, 2
missioners s / Directorners / Com
egarding ex
he higher Alr columns (d for a tranms dated 30
have beenrtificate to bA of Notific7-Cus (N.T.)n of taxes bf clarity abbe filed undy at the tim
the above di16-Cus (N.ensed with o facilitate ee provided b
d Conditional part of ths of the Seces and ServCondition 1m 1.7.2017 e w.e.f 1.7.2aration in tll. In respecgarding theen from 1.iven earlier
hat may be, warehousch goods arle. For sucher as appli(NT) shall c
vernment oCentral Boa
2017
/ Principal rs General,
mmissioners
xports und
l Industry R(4) and (5) onsition perio0.6.2017).
n highlightebe obtainedcation 131 dated 29.6by way of cout jurisdicder GST law
me of export
ifficulties, t.T.) dated the require
exports, theby exporter
ns of Notifihe rates of tion 75(3) ovice Tax Dr2A shall b onwards sh2017 for whthe format ct of exportse export pro7.2017 onw
r.
e noted is tse, etc. prioe not supplh goods, thcable in te
continue.
of India Miard of Exci
***
Directors G s,
der claim fo
Rates (AIRsof the Scheod of three
ed by fieldd from the j/2016-Cus
6.2017. Thecredit/refunctional GSTws, etc., thet.
the Governm31.10.2016
ement of the higher ratr in terms o
fication No.drawback gof the Custorawback Rue applicablhall be govehich higherattached. Ts that haveoducts covewards. Thi
that there cor to 1.7.20lies under G
he declaratierms of Not
inistry of Fise & Custo
General,
or drawbac
) under Dutedule of All months i.e
d formatiourisdictiona
s (N.T.) dae certificate nd and drawT officer, te said certi
ment has am6 by Notifihe certificatte of drawbaof revised No
. 131/2016given underoms Act, 19ules, 1995, le w.e.f. 1.7erned by thr rate of draThis format e already beered in pastis shall be
could be ca017 but let GST and acon from exte and Con
Circular N
Finance, Deoms
k in the GS
ty Drawbac Industry Re. 1.7.2017
ns and exal GST offic
ated 31.10. aimed to enwback. Howime lag beficate from
mended Notcation 73/e from GSTack can be ote and Con
6-Cus (NT) r the Sched962 and Ruit may be
7.2017 itselhe revised Nawback is c is also beieen made, et shipping b irrespectiv
ases where export ordcordingly, sporter or c
ndition 12 o
3
No. 32/201
epartment
ST scenario
ck scheme vRates of Du7 to 30.9.20
xporters recer prescrib.2016 as ansure that wever, in vietween expo GST officer
te and Con/2017-Cus T officer to claimed onndition 12A
dated 31.dule to saidule 5(2) of tnoted that lf. Thus, ex
Note and Coclaimed, exping suitablyexporters mbills for whive of any c
export gooder has not said Note ancertificate frof said Not
39 | P a g
7 - Custom
of Revenu
o.
viz. rates anty Drawbac
017 (Circula
egarding thbed vide Noamended bthere was new of factororts and thr may not b
dition 12A (N.T.) dateclaim highe
n the basis A of aforesa
.10.2016 (a Notification
the Custom the changexports whicondition 12Aporter has ty included imay submit ich let expocertificate o
ods had bee been issuend Conditiorom the thetification N
e
ms
e
nd ck ar
he te by no rs he be
of ed er of id
as n,
ms, es ch A. to in a
ort or
en ed on en o.
6. As paraccepted 603/01/2checks foasked to respect ofchecks wiof credit/r 7. In ordedisposed should als 8. Wide pofficers al Encl. as a Yours fait (Dipin SinTel: 2334
rt of audit for disburs
2011-DBK dr above citehave the
f exports uill thus ensrefund and
er to furtheof on priorso be proce
publicity onlso should b
above.
thfully,
ngla) OSD (D1480
checks, thesing AIR drdated 11.10ed self-decldeclaration
under drawbsure that th drawback.
r facilitate rity and zeressed on pri
n these aspbe sensitise
Drawback)
e need for rawback cla0.2013. Thearations. D
ns given byback verifie
here is no d
exporters, iro pendenciority.
pects may ed.
regular samaims has bee said instr
Directorate Gy exporters ed at the tiouble neutr
it may be ecy be maint
be given b
mple checkeen highlighruction is rGeneral of A about nonime of audralisation o
ensured thatained. Sup
by way of i
ing of the vhted in Boareiterated foAudit (Centn-availmentit of these
of taxes by s
at all pendinpplementary
ssuance of
4
veracity of ard’s instruor the purptral Taxes) t of ITC/re units/exposimultaneou
ng drawbacy claims wh
f trade noti
40 | P a g
declarationuction F. Npose of audis also bein
efund etc. iorters. Thesus availmen
ck claims arhenever file
ice and fie
e
ns o.
dit ng in se nt
re ed
ld
Self-declaAIR Sched I/We, M/declare th……………Industry (as amend a) (i) no iServices T OR (ii) no inpServices Tmanufact OR (iii) no refu[Please str b) CENVAthe exporCentral G Signature
aration for cdule under
s. …………hat in respe… on which
Rates of duded) is claim
input tax cTax has bee
put tax creTax has beture of the e
fund of Interike out (i),
AT credit onrt product
Goods and S
e, date and
claiming higNotification
………………ect of exporh higher rauty drawbamed-
credit of theen and shal
edit of the een and shexport produ
grated Good (ii) or (iii), w
n the exporthas not be
Services Tax
seal of expo
gher rate on No. 131/2
…….., IEC Nrt products ate of drawback of Notifi
e Central Gl be availed
Central Goall be availuct,
ds and Servwhichever i
t product oreen carriedx Act, 2017.
orter
f AIR of du2016-Custo
No. ………… covered un
wback undefication No.
Goods and d on the exp
oods and Sled on any
vices Tax pais not applic
r on inputsd forward a.
uty drawbacms (N.T.) d
……….. andnder Shippir column ( 131/2016
Services Taport product
Services Tax of the inp
aid on expocable.]
or input seand shall n
ck under coated 31.10.
d address …ing Bill Nos(4) and (5) -Customs (
ax or of thet,
x or of theputs or inpu
ort product s
ervices usednot carry fo
4
olumn (4) a.2016 (as am
………………s. …………… of the Sch(N.T.) dated
e Integrated
e Integratedut services
shall be cla
d in the maorward in t
41 | P a g
and (5) of thmended)
………. hereb……….. datehedule of Ad 31.10.201
d Goods an
d Goods an used in th
aimed;
anufacture terms of th
e
he
by ed All 16
nd
nd he
of he
DESCLAIM The contenor a formamistakes aPromotionany liabilitin this doc
ER:
nts of this FAal recommeand omissionn Council forties for any ument nor f
AQ’s are solendation. Whns herein is r Handicraftsloss or dam
for any actio
ely for inforhile due carnot ruled ous (EPCH) to age of any k
ons taken in r
rmational pure has been ut. If any errmake it morkind arising reliance the
urpose. It dotaken in pr
ror / omissiore useful to out of any ireon.
oes not constreparing thison has foundthe users. Tnaccurate o
4
titute profess FAQ’s, thed please info
The EPCH dor incomplet
42 | P a g
ssional advice existence orm to Expo
oes not accee informatio
e
ce of
ort pt on