The Central Goods and Services Tax (Amendment) Rules, 2019.
03\/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\n[Central Board of Indirect Taxes and Customs]
\nNotification No. 03\/2019-Central Tax
\nNew Delhi, the 29th January, 2019
\nG.S.R. 63 (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:-
\n1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2019.
\n(2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.
\n2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substitute<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stration has been suspended under sub-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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Explanation, after the word and figures “entry 84”, the word, figures and letter “and entry 92A” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gistered person”, the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35,” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n figures and letters “section 49A and section 49B,” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1, in instruction 12, for the words 1["vertical"] at both the places where they occur, the words 1["place of business"] shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation for generation of e-way bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e\/ UT tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n disputed tax\/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Central Goods and Services Tax (Amendment) Rules, 2019.03\/2019 Dated:- 29-1-2019 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 03\/2019-Central Tax New Delhi, the 29th January, 2019 G.S.R. 63 (E). – In exercise of the powers conferred by section 164 of the Central … Continue reading “The Central Goods and Services Tax (Amendment) Rules, 2019.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16405","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16405"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16405\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (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.
\nExplanation. – 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.
\n(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.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of reg<\/p>\n
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\n(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.”.
\n7. In the said rules, after rule 41, the following rule shall be inserted, namely:-
\n“Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (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 b<\/p>\n
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\n9. In the said rules, in rule 43,-
\n(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.
\n(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
\n10. In the said rules, in rule 53,-
\n(a) in sub-rule (1), after the words and figures “section 31”, the words and figures “and credit or debit notes referred to in section 34” shall be omitted;
\n(b) in sub-rule (1) clause (c) shall be omitted;
\n(c) in sub-rule (1) clause (i) shall be omitted;
\n(d) after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n “(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
\n (a) name, address and Goods and Services Tax Identification Number of the supplier;
\n (b) nature of the document;
\n (c) a consecutive s<\/p>\n
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\n12. In the said rules, in rule 83,-
\n(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;
\n(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;
\n(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
\n “(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-
\n (a) furnish the details of outward and inward supplies;
\n (b) furnish monthly, quarterly, annual or final return;
\n (c) make deposit for credit into the electronic cash ledger;
\n (d) file a claim for refund;
\n (e) file an application for amendment or cancellation of registration;
\n (f) furnish information<\/p>\n
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\n14. In the said rules, 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.
\n15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:-
\n“(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;”.
\n16. In the said rules, in rule 91,-
\n(a) in sub-rule(2), the following proviso shall be inserted, namely:-
\n “Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;
\n(b) in sub-rule (3), the following proviso shall be inserted, namely:-
\n “Provided that the payment advice<\/p>\n
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\n20. In the said rules, in FORM GST REG-17, at the end, the following “Note” shall be inserted, namely:-
\n“Note: – Your registration stands suspended with effect from – (date).”.
\n21. In the said rules, in FORM GST REG-20, at the end, the following “Note” shall be inserted, namely:-
\n2[“Note: – Suspension of registration stands revoked with effect from……..(date)".]
\n22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:-
\n“FORM GST ITC-02A
\n[See rule 41A]
\nDeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
\n1.
\nGSTIN of transferor
\n2.
\nLegal name of transferor
\n3.
\nTrade name of transferor, if any
\n4.
\n GSTIN of transferee
\n5.
\nLegal name of transferee
\n6.
\nTrade name of transferee, if any
\n7. Details of ITC to be transferred
\nTax
\nAmount o<\/p>\n
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\n7
\nTo furnish details of challan in FORM GST ITC-04
\n8
\nTo file an application for amendment or cancellation of enrolment under rule 58
\n9
\nTo file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
\n24. In the said rules, in FORM GSTR -4,-
\n(a) in clause 6,for the Table, the following Table shall be substituted, namely:-
\n“Rate of tax
\nTotal Turnover
\nOut of turnover reported in (2), turnover of services
\nComposition tax amount
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
\n“Quarter
\nRate
\nOriginal details
\nRevised details
\nTotal Turnover
\nOut of turnover reported in (3), turnover of services
\nCentral Tax
\nState\/UT Tax
\nTotal Turnover
\nOut of turnover reported in (7), turnover of services
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10”;
\n25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f),<\/p>\n
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\nIntegrated tax
\nCess
\nTotal amount
\na) Admitted amount
\nTax\/ Cess
\n< total >
\nInterest
\n< total >
\nPenalty
\n< total >
\nFees
\n< total >
\nOther charges
\n< total >
\n< total >
\nb) 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)
\nTax\/Cess
\n< total >
\n(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, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
\nSr. No.
\nDescription
\nTax payable
\nPaid through Cash\/ Credit Ledger
\nDebit entry no.
\nAmount of tax paid
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n1.
\n Integrated
\nCash Ledger
\ntax
\nCredit Ledger
\n2.
\nCentral tax
\nCash Ledger
\nCredit Ledger
\n3.
\nState\/UT tax
\nCash Ledger
\nCred<\/p>\n
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\n(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 “(3[predeposit of 20% of the disputed tax] and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
\n(b) after clause 14, the following shall be inserted, namely:-
\n“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
\nPlace of Supply (Name of State\/UT)
\nDemand
\nTax
\nInterest
\nPenalty
\nOther
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7”.
\nAdmitted amount [in the Table in sub-clause (a) of clause <\/p>\n
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