GST Rules 2017 Amended for
Exhibitions
·
GST Practitioner can Surrender
Enrolment
·
New Forms Introduced
FORM GST PCT-06:
Application for Cancellation of Enrolment
as Goods and Services Tax Practitioner
FORM GST PCT-07:
Order of Cancellation of Enrolment as Goods and
Services Tax Practitioner
FORM GST
EWB-05:
Application for unblocking of the facility
for
generation of E-Way Bill
FORM GST
EWB – 06: Order for permitting / rejecting application for unblocking of the facility
for
generation of
E-Way Bill
[Notification No.
33/2019 – Central Tax
dated 18 July 2019]
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 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 (Fifth Amendment)
Rules, 2019.
(2) Save as otherwise provided in these rules, 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),
in rule 12, in sub-rule (1A),-
(a) after the words “A person applying for registration to”, the words “deduct or” shall be inserted;
(b) after
the words “in accordance with the provisions of”, the words and figures “section 51, or,
as the case may be,” shall be inserted.
3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st
day of September, 2019,
after the words “Provided also that a
registered person”, the words “, other
than the supplier engaged in making supply of services by
way
of admission to exhibition of cinematograph films in
multiplex screens,”
shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September,
2019, the following sub-rule shall be inserted, namely:-
“(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in
multiplex screens shall be required to issue an
electronic ticket and
the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such
ticket does not contain the details of the recipient of service but contains
the other information as mentioned under rule 46:
Provided that the supplier of such service in a screen other than multiplex screens may, at
his option, follow the above
procedure.”.
5. In the said rules, after rule 83A, with effect from such date as may be notified by the Central Government,
the following rule shall be inserted, namely:-
“83B.
Surrender of enrolment of goods
and services tax
practitioner.-
(1) A goods and services tax practitioner
seeking to surrender
his enrolment shall electronically
submit an application in FORM GST PCT-06,
at the common portal,
either directly or
through a facilitation centre notified
by
the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07,
cancel the enrolment of such
practitioner.”.
6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall be
substituted.
7. In the said
rules, in rule 138E, in the first
proviso,-
(a) after the words “Provided that the Commissioner
may,”
, the words, letters and figures “on
receipt
of an application from
a registered
person
in FORM GST EWB-05,” shall be inserted;
(b) after
the words “reasons to be recorded in writing, by order”,
the words, letters and figures
“in FORM GST EWB-06” shall be inserted.
8. In the said rules, after FORM GST PCT –05, with effect from such date as may be
notified by the Central Government, the
following forms shall be inserted, namely:-
|
“FORM GST PCT-06
[See
rule 83B]
APPLICATION FOR CANCELLATION OF ENROLMENT
AS GOODS AND SERVICES
TAX PRACTITIONER
|
|
1. GSTP Enrolment No.
|
|
|
2. Name of the GST
Practitioner
|
<Auto Populated>
|
|
3. Address
|
< Auto Populated>
|
|
4. Date of effect of cancellation of enrolment
|
|
Application
ARN: Date:
The facility for generation of E- Way Bill was blocked in respect of the aforementioned
registered person w.e.f.
-------- in terms of rule 138E of the Central Goods and Services Tax Rules,
2017.
I have carefully considered the facts of the case and the application / submissions made by
the aforementioned registered
person.
I hereby accept the application and order for unblocking of the facility for generation of E-
Way
Bill on the following grounds:
1.
2.
Please
note that the system will block the facility
for generation of
E-Way
Bill
after
(date) if the registered person continues to be defaulter in terms of rule 138E of the
Central Goods and
Services Tax Rules, 2017.
OR
I have carefully considered the facts of the case and the application / submissions made by
the aforementioned registered
person.
I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:
1.
2.
Signature: Name:
Designation: Jurisdiction:
Address:
Note: Separate
document may be attached
for detailed order
/ reason(s).”.
[F. No. 20/06/16/2018-GST]
Refund Type: On account
of deemed exports (Amount in
Rs)
