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Dear Mem

GST is on

July, 201

and State

integrated

Though, I

reforms in

faced by o

the issue

Desk. To

reference.

With best

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(Rakesh KExecutive

mbers,

ne of the b

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e level taxe

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Introductio

n India. D

our memb

s faced by

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t complime

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biggest tax

the nation

es and lev

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During im

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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

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to er

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as se he is er

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1. REG

2. TRA

3. REF

4. JOB

5. EXP

6. INVO

7. TAX

8. COM

9. DUT

10. HSN

GISTRATION

ANSITION

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MPOSITION

TY DRAW BA

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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

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ods are proc

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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

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from SEZ wil

y SEZs are tre

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ms of sec 12vice receiver

pay IGST? ocedure of

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dure of paym

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en in GST reg6 of IGST Act.

l be treated?

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ST Act, 201as zero rate

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After 30th See custom du

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rtation. Thee same will bial Additiona

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BACK

ty Drawback

ack scheme wme are as follo

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back at a higT or refund

eptember 20ties paid on

port of imper, as per thafter 1st Ju

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k scheme co

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tion, drawba

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017, drawbacthe goods im

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modification

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he transitionl continue te exporter hST is claimed

ack will be re

paid inputs as, what shall

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ustry Rate (Ad on exporte

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the goods imbe payable owere paid, ad? stoms Act, / taxes are p

f Basic Custoe goods impimilarly, in r

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uties on impral Excise Ac generation.

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estricted to t

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months, frod subject toa declarationof IGST paid

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ble if an exp

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ailable for dime of impos Additional to 1st July 20he goods imaid and Draw

what will b

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med, no refu

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ate determinort.

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duties paid ortation of go

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29 | P a g

be the rates

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ptember, 20eguards i.e. cate is requi

goods is claim

rawback.

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ot availed In

ned on the b

mportation won in respecter 1st July 20orted goodsck of IGST a

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g e

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ired med

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As per

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N CODE / S

What is HN/SAC codes

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How man

r Notificatio

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A

What is torts of madenistry of Tee rates of 7.2017. Thethorization-

e export ship. The shipm

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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

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h transfer ofre not exem

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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

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2

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(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

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rom tax? will be paid

STIN invoice

umber of Dode ) l

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espectively

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services supp

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oard vide INissioners of rever GSTIN ote authorize

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plied.

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nch transfer

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116. The July

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118. PerfwhilGST recip

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120. GST

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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

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2017, Circulune, 2017 antoms.

stomers agaipayment. If

ot from fore

since air tickl not have Gow ITC will

ioned in the

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able. In caseCGST & SGSTs located.

g e

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ar nd

inst f so,

eign

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rent

e of T or

IM

MPORTANT

To,

Principal CChief ComPrincipal Call under C

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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

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missioners / / Directors

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e definition ded to inclu017-Custom

nt dual ben ensured thver the expd goods hasas been clai

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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

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and Comphe Custom

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export of Im

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would includ

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ated 29.6.20

sanctioning ficate duly btained, thaled or no re

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017-DBK f India rtment of Rese & Custom

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ircular No

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n this regard

tion 74 of tl/State/UT ated tax /cor integratedect of draw

for guidanceCircular may

You

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32 | P a g

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h June, 201

orted good

paid at timck inter althe Customtoms Dutie

ompensatioms of Sectiolations madon cess alsompensatio

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ish K. Sinhment of Ind

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To

Principal CChief ComPrincipal Call under C

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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

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C

017-DBK f India

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neral,

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/2017-Cus These noti

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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

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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

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ty

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4. It is carefulltrade an

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stoms rates

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tion of Brantoms formatto explain v

plementary urpose, refed from the s

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ated as officctional Cossioneratesnal, the jur

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inconsisten

Notes and been amenin chapters

and caps h and 23;

duct differenchapter 41

en enhanced

have beenrials covered

e been class

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otification n

nd rate of dtions havinvarious rela

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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

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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

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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

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m 611501 in

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d 29.6.2017

ansferred frace of expordures, etc.

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which ws functions

missioneratek Rules 199

aforesaid nder should b

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131/2016nge” so th

marine produ

been introduffles filled

ed under ch

and sports ectively;

nstead of 61

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om Centralrt. A separa

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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

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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

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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

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s General,

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f the Custompertaining

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2013, Circu22.11.2016

nce the Braspective pothe exporte

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he exporter (CGST) or I

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he CGST Actof export go

(similar todated 29.6

on for fixatiaiming the oods given iGST or IGS

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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

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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

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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

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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.

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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.

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r informatio

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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,

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on of the Tr

be encountthe notice o

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xports haveation with over any osuitably am

.t. fixation to be done bin the appl jurisdiction

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esent workid that Centoms Act, 19

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ade and Sta

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oint Secreta

e taken plathe Princip

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missioner oapplication the Principof the placeested to indth transitio

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will replaces, are notes shall con95.

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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

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(i) in caexport,having

(ii) the as the three mCustommonth

rcise of the section 37ection 94

y makes th and Servi

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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

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NOTIFIC

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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

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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:

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e Assistantissioner ofapplication

use to granapplicatio

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Where an ewhile makpal Commiat a provisigoods pendhat sub-ru

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refund the r amount w

ed further ally determed against or falls shincipal Come, the exce

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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

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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

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sioner of C or Commir making sn after recovalent to 1shall be paf Customs

cation fee obe payablef Customs

ication unr of Custominquiry as

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ipal Comm be, may, fsuch expond subjecamount noespect of a

o allowed pt admissib

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n the amoue amount back finale drawbacer of Custontitled to t

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1% of the Fayable for as or Deputof 2% of the for appl or Commi

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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

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for any actio

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ons taken in r

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urpose. It dotaken in pr

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oes not constreparing thison has foundthe users. Tnaccurate o

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42 | P a g

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