The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.

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.... the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, - (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017."; (ii) in rule 54, in sub-rule (2),....

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....ity- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -  (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Terri....

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....m To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax             State/UT tax             Integrated tax             Cess             Total             7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to invert....

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....r amount for the period from--to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.                                                                                                   &....

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....upplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover  Refund amount  (1x2/3) 1 2 3 4   FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1.  ARN   2.  GSTIN / Temporary ID   3.  Legal Name   4.  Filing Date   5.  Reason of Refund   6.  Financial Year   7.  Month   8.  Order No.:   9.  Order issuance Date:   ....

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....bsp;         d. Refund amount in-admissible                                                 e. Gross amount to be paid                                                 f. Interest (if any)                           &nbs....