West Bengal Goods and Services Tax (Amendment) Rules, 2019.
173-F.T. – . 3/2019-State Tax Dated:- 29-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 3/2019-State Tax
No. 173-F.T.
Howrah, the 29th day of January, 2019.
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the West Bengal Goods and Services Tax (Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(1) in Chapter-II, in the heading, for the words "Composition Rules", the words, "Composition Levy" s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
laces of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.";
(6) after rule 41, the following rule shall be inserted, namely: –
"41A. Transfer of credit on obtaining separate registration for multiple places of business within the State.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
figures and letter "and entry 92A" shall be inserted;
(8) in rule 43, –
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures "entry 84", the words, figures and letter "and entry 92A" shall be inserted;
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted;
(9) in rule 53,-
(a) in sub-rule (1), –
(i) after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted;
(ii) clause (c) shall be omitted;
(iii) clause (i) shall be omitted;
(b) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecutive serial number not exceeding sixteen characters, in one or mul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted;
(11) in rule 83,-
(a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
"(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
figures and letters "section 49A and section 49B," shall be inserted;
(13) in rule 86, in sub-rule (2), after the word and figures "section 49", the words,figures and letters "or section 49A or section 49B," shall be inserted;
(14) in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:-
"(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;";
(15) in rule 91,-
(a) in sub-rule (2), the following proviso shall be inserted, namely:-
"Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.";
(b) in sub-rule (3), the following proviso shall be inserted, namely:-
"Provided that the payment a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST REG-01, in instruction 12, –
(a) for the words "business verticals" at both the places where they occur, the words "places of business" shall be substituted;
(b) for the word “vertical”, the words “places of business” shall be substituted;
(19) in FORM GST REG-17, at the end, the following "Note" shall be inserted, namely:-
"Note: – Your registration stands suspended with effect from – (date).";
(20) in FORM GST REG-20, at the end, the following "Note" shall be inserted, namely:-
"Note: – Suspension of registration stands revoked with effect from – (date).";
(21) after FORM GST ITC-02, the following form shall be inserted, namely:-
FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name of transferor, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd entries shall be inserted, namely:-
“6
To furnish information for generation of e-way bill
7
To furnish details of challan in FORM GST ITC-04
8
To file an application for amendment or cancellation of enrolment under rule 58
9
To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
(23) in FORM GSTR -4,-
(a) in clause 6, for the Table, the following Table shall be substituted, namely:-
Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
9
10”;
(24) in FORM GST RFD-01, for the declara
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
UT tax
Integrated tax
Cess
Total amount
a) Admitted amount
Tax/ Cess
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
< total >
b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters”(pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
“15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7”.
Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =