Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
21\/2018 Dated:- 18-4-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nNotification No. 21\/2018 – Central Tax
\nNew Delhi, the 18th April, 2018
\nG.S.R. 378 (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:-
\n (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018.
\n (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Central Goods and Services Tax Rules, 2017, –
\n(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
\n“(5). In the case of refund on account of inverted duty str<\/p>\n
= = = = = = = =<\/p>\n
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\n Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
\n (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
\n (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
\n (4) The Government shall, by an order, constitute a <\/p>\n
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\n (6) The Committee shall have powers –
\n (a) to require any applicant to get registered with any authority as the Central Government may specify;
\n (b) to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
\n (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be;
\n (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
\n (e) to require any applicant, in case of any default, o<\/p>\n
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\n (l) to make guidelines for the management, and administration of the Fund.
\n (7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
\n (8) The Committee shall make recommendations:-
\n(a) for making available grants to any applicant;
\n(b) for investment of the money available in the Fund;
\n(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
\n(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
\n(e) for making available up to 50% of the funds credited to the Fund each year, for publicity\/ consumer awareness on GST, provided the availability of funds for consumer welfare act<\/p>\n
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\n (vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
\n (c) 'application' means an application in the form as specified by the Standing Committee from time to time;
\n (d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
\n (e) 'Committee' means the Committee constituted under sub-rule <\/p>\n
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\n(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
\n“FORM GSTR-10
\n(See rule 81)
\nFinal Return
\n1.
\nGSTIN
\n2.
\nLegal name
\n3.
\nTrade Name, if any
\n4.
\nAddress for future correspondence
\n5.
\nEffective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
\n6.
\nReference number of cancellation order
\n7.
\nDate of cancellation order
\n 8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods\/plant and machinery on which input tax credit is required to be reversed and paid back to Government
\n Sr.
\n No.
\n GSTIN
\n Invoice\/Bill of Entry
\n Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods \/plant and machinery
\n Unit Quantity
\n Code (UQC)
\n Qty
\n Value (As adjusted by debit \/ credit note)
\n Input tax credit\/
\nTax payable (whichever is higher) (Rs.<\/p>\n
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\n Cess
\n 10. Interest, late fee payable and paid
\nDescription
\n Amount payable
\nAmount Paid
\n1
\n2
\n3
\n(I) Interest on account of
\n (a) Integrated Tax
\n (b) Central Tax
\n (c) State\/Union territory Tax
\n (d) Cess
\n(II) Late fee
\n (a) Central Tax
\n (b) State\/Union territory tax
\n11. Verification
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of authorized signatory _______________________________________
\nName _______________________________________
\nDesignation\/Status ____________________________
\nDate – dd\/mm\/yyyy
\nInstructions:
\n1. This form is not required to be filed by taxpayers or persons who are registered as :-
\n(i) Input Service Distributors;
\n(ii) Persons paying tax under section 10;
\n(iii) Non-resident taxable person;
\n(iv) Persons required to deduct tax at source under section 51; and
\n(v) Persons required to collect tax at source<\/p>\n
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\n(v) for FORM GST DRC-07, the following shall be substituted, namely:-
\n“FORM GST DRC-07
\n[See rule 142(5)]
\nSummary of the order
\n 1. Details of order –
\n (a) Order No. (b) Order date (c) Tax period –
\n 2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
\n 3. Description of goods \/ services –
\nSr. No.
\nHSN
\nDescription
\n 4. Details of demand
\n(Amount in Rs.)
\nSr. No.
\nTax rate
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\nOthers
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n Signature
\n Name
\n Designation”.
\n[F. No.349\/58\/2017-GST (Pt.)]
\n(Mohit Tewari)
\nUnder Secretary to the Government of India
\nNote:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3\/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 1<\/p>\n
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