Goods and Services Tax – 60/2018 – Dated:- 30-10-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 60/2018 – Central Tax New Delhi, the 30th October, 2018 G.S.R. 1075 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolle
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s.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule. (ii) A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i). (iii) A
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idelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: – (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, pape
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ting, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation :- For the purposes of this sub-rule, the expressions – (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State; (b) NACIN means as notified by notification No. 24/2018-C
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ackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) ; (b) in sub-rule (2), in clause (b), for the words and brackets the Additional Commissioner (Appeals) , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) . 4. In the said rules, after rule 142, the following rule shall be inserted, namely:- 142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PM
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be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or 1[furnish an undertaking to the effect] that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration). . 6. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. Information against the Serial 4A of Table 4 shall not be furnished. . 7. In the said rules, for FORM GST PMT-01. relating to Part II: Other than return related liabilities , the following form shall be su
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)] Note – 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
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diction under earlier law 7. Act under which demand has been created 8. Period for which demand has been created From – mm, yy To mm, yy 9. Order No. (original) 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed __Yes __No 17. Date of stay order 18. Period of stay From – to – Part B – Demand details 19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/ UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Ac
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ules, after FORM GST DRC-08, the following form shall be inserted, namely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date – Part A – Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto >> 3. Trade name, if any << Auto >> 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand __State UT __ Centre << Auto >> 7. Old Registration No. << Auto, editable >> 8. Jurisdiction under earlier law << Auto, editable >> 9. Act under which demand has been created << Auto, editable >> 10. Tax period for which demand has been created << Auto, editable >> 11. Order No. (original) << Auto, editable >> 12. Order date (original) << Auto, editable >>
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ered under the Act << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) -Name _______________ (Address ) Copy to – Note – 1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A. 2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached. 3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries. . [F. No. CBEC/20/06/17/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Centra
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