CGST Rules Rule 96 — Consumer Welfare Fund

CGST Rules, 2017 · Consumer Welfare Fund

CGST Rules 17 Amendments

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Rule 96 of the CGST Rules, 2017 governs Consumer Welfare Fund. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 96 CGST: Consumer Welfare Fund — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 17

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(1)The shipping bill filed by an exporter of goods² shall be deemed to be an application n for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-

(a)the person in charge of the conveyance carrying the export goods duly files a departure manifest or³ an export manifest or an export report covering the number and the date of shipping bills or bills of export; and

(b)4 [the applicant has furnished a valid return in FORM GSTR-3B:

Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 , as amended in FORM GSTR-1A if any,¹⁸, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;]

(c)the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;¹⁶

Provided that the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89.¹⁷

(2)The details of the relevant export invoices in respect of export of goods⁵ contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. ****⁶

(3)Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3B⁷ from the common portal, the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods⁸ and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.

(4)The claim for refund shall be withheld where,-

(a)a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or

(b)the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962; or⁹

(c)the Commissioner in the Board or an officer authorised by the Board, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.¹⁰

(5)***¹¹

(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.¹⁰

(5B)Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.¹⁰

(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules¹⁰

(5A)and (5B) shall be dealt in accordance with the provisions of rule 89.]

(6)***¹²

(7)***¹³

(8)The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax.

(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89¹⁴ ****¹⁸

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CGST Rules Rule 96 — Consumer Welfare Fund

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