CGST Rules 2017 Amendments

Rule 21.

Registration to be cancelled in certain cases

Clause (h) and (i) inserted

Rule 36.

Documentary requirements and conditions for claiming input tax credit

Sub-rule (2) and sub-rule (4) amended

Rule 37.

Reversal of input tax credit in the case of non-payment of consideration

Sub-rules (1) and (2) substituted

Rule 38.

Claim of credit by a banking company or a financial institution

Clause (a), (c) and (d) amended

Rule 42.

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.

In sub-rule (1), the words “FORM GSTR-2” omitted

Rule 43.

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

In sub-rule (1), the words “FORM GSTR-2” omitted

Rule 60.

Form and manner of ascertaining details of inward supplies

In sub-rule (7) the word “auto-generated” substituted

Rule 69.

Matching of claim of input tax credit

Omitted

Rule 70.

Final acceptance of input tax credit and communication thereof

Omitted

Rule 71.

Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Omitted

Rule 72.

Claim of input tax credit on the same invoice more than once

Omitted

Rule 73.

Matching of claim of reduction in the output tax liability

Omitted

Rule 74.

Final acceptance of reduction in output tax liability and communication thereof

Omitted

Rule 75.

Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Omitted

Rule 76.

Claim of reduction in output tax liability more than once

Omitted

Rule 77.

Refund of interest paid on reclaim of reversals

Omitted

Rule 79.

Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

Omitted

Rule 83.

Provisions relating to a goods and services tax practitioner

In sub-rule (8), the words “and inward” omitted

Rule 85.

Electronic Liability Register

Sub-rule (2), clause (b) and clause (c) amended

Rule 89.

Application for refund of tax, interest, penalty, fees or any other amount

Sub-rule (1) amended

Rule 96.

Refund of integrated tax paid on goods 1[or services] exported out of India

Sub-rule (3) amended

FORM GSTR-1A

Details of auto drafted supplies

Omitted

FORM GSTR-2

Details of inward supplies of goods or services

Omitted

FORM GSTR-3

Monthly return

Omitted

FORM GST PCT-05

Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

In Part A, Sl.No.1, the words “and inward” omitted

 

[Notification No. 19/2022–Central Tax dated 28 September 2022]

Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

G.S.R…...(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, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022.

2.     In the Central Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:-

(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;

(i)     being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”;

3.    In rule 36 of the said rules,–

(a)  in sub-rule (2), the words, letters and figure, “, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person” shall be omitted;

(b)  in sub-rule (4), in clause (b), after the words, “the details of”, the words, “input tax credit in respect of” shall be inserted;

4.    In rule 37 of the said rules,–

(a)  for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-

(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section(2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice:

Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16:

Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.;

(2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1).”;

(b)  sub-rule (3) shall be omitted;

5.    In rule 38 of the said rules,–

(a)  in clause (a), in sub-clause (ii), the word, letters and figure, “in FORM GSTR-2” shall be omitted;

(b)  in clause (c), for the words, letters and figure, “and shall be furnished in FORM GSTR- 2”, the words, letters and figure, “and the balance amount of input tax credit shall be reversed in FORM GSTR-3B” shall be substituted;

(c)   clause (d) shall be omitted;

6.     In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, “at the invoice level in FORM GSTR-2 and” shall be omitted;

7.     In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, “FORM GSTR-2 and” at both the places where they occur, shall be omitted;

8.     In rule 60 of the said rules, in sub-rule (7), for the words “auto-drafted”, the words “auto-generated” shall be substituted;

9.    rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;

10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words “and inward” shall be omitted;

11. In rule 85 of the said rules, in sub-rule (2), –

(a)  in clause (b), for the words “said person;”, the words “said person; or” shall be substituted;

(b)  clause (c) shall be omitted;

12. In rule 89, of the said rules, in sub-rule (1), –

(a)  after the words “claiming refund of”, the words, brackets and figures “any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or” shall be inserted;

(b)  the first proviso shall be omitted;

(c)   in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted;

(d)  in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted;

13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, “FORM GSTR- 3 or FORM GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR-3B” shall be substituted;

14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;

15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading “List of Activities”, the words, “and inward”, shall be omitted.

[F.No. CBIC-20013/1/2022-GST]