Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017 - 47/2017–State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 47/2017 State Tax Delhi, the 23rd November, 2017 No. F. 3(42)/Fin(Rev-I)/2017-18/DS-VI/745.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, - (i) in rule 89, insub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund ; (ii) in rule 96A, in sub-rule (1), in clause (a), after the words after the expiry of three months , the words , or such further period as may be allowed by the Commissioner, shall be inserted; (iii) in FORM GST RFD-01 , (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. VI (Finance) Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017 vide Notification No.F.3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342, dated 22.06.2017 and last amended vide Notification No. 45/2017-State Tax, dated 09.11.2017 .