GST Rules 2017 Amendments as Recommended by GST Council on 20 September
2019
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Rule 21A |
Suspension of registration |
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Rule 36 |
Documentary requirements and
conditions for claiming input tax credit. |
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Rule 83A |
Examination of Goods and Services
Tax Practitioners |
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Rule 91 |
Grant of provisional refund.- |
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Rule 97 |
Consumer Welfare Fund.- |
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Rule 117 |
Tax or duty credit carried forward
under any existing law or on goods held in stock on the appointed day |
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Rule 142 |
Notice and order for demand
of amounts payable under the Act |
[Notification No. 49/2019 Central Tax
dated 9 October 2019]
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
(Sixth 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 21A,‑
(a) in sub-rule (3), the following explanation shall be inserted,
namely:‑
Explanation.-For the purposes
of this sub-rule, the expression shall not make any taxable supply shall mean
that the registered person shall not issue a tax invoice and, accordingly, not charge
tax on supplies made by him during the period of suspension.;
(b) after sub-rule (4), the following sub-rule shall be inserted,
namely:‑
(5) Where
any order having the effect of revocation of suspension of registration has been
passed, the provisions of clause (a) of sub-section (3) of section 31 and section
40 in respect of the supplies made during the period of suspension and the procedure
specified therein shall apply..
3. In the
said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted,
namely:‑
(4) Input
tax credit to be availed by a registered person in respect of invoices or debit
notes, the details of which have not been uploaded by the suppliers under sub-section
(1) of section 37, shall not exceed 20 per cent. of the
eligible credit available in respect of invoices or debit notes the details of which
have been uploaded by the suppliers under sub-section (1) of section 37..
4. In the
said rules, in rule 61,-
(a) for sub-rule (5), the following sub-rule shall be substituted,
with effect from the 1st July, 2017 namely:‑
(5) Where
the time limit for furnishing of details in FORM GSTR-1 under section 37
or in FORM GSTR-2 under section 38 has been extended, the return specified
in sub-section (1) of section 39 shall, in such manner and subject to such conditions
as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B
electronically through the common portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that
where a return in FORM GSTR-3B is required to be furnished by a person referred
to in sub-rule (1) then such person shall not be required to furnish the return
in FORM GSTR-3.;
(b) sub-rule (6) shall be omitted with effect from the 1st July,
5. In the
said rules, in rule 83A, in sub-rule (6), for clause (i),
the following clause shall be substituted, namely:‑
(i) Every person referred to in clause (b) of sub-rule (1) of
rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule
(2) of the said rule is required to pass the examination within the period as specified
in the second proviso of sub-rule (3) of the said rule..
6. In the
said rules, in rule 91, ‑
(a) in sub-rule (3), with effect from the 24th September,
2019, after the words application for refund, the words on the basis of a consolidated
payment advice: shall be inserted;
(b) after the sub-rule (3), with effect from the 24th
September, 2019, the following sub-rule shall be inserted, namely:‑
(4) The Central
Government shall disburse the refund based on the consolidated payment advice issued
under sub-rule (3)..
7. In the
said rules, in rule 97, ‑
(a) after sub-rule (7), with effect from the 1st July,
2017, the following sub-rule shall be inserted, namely,‑
(7A) The
Committee shall make available to the Board 50 per cent. of the amount credited
to the Fund each year, for publicity or consumer awareness on Goods and Services
Tax, provided the availability of funds for consumer welfare activities of the Department
of Consumer Affairs is not less than twenty-five crore rupees per annum.;
(b) in sub-rule (8), with effect from the 1st July, 2017,
clause (e) shall be omitted.
8. In the said
rules, in rule 117,
(a) in sub-rule (1A) for the figures, letters and word 31st March,
2019, the figures, letters and word 31st December, 2019 shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso
for the figures, letters and word 30th April, 2019, the figures, letters and word
31st January, 2020 , shall be
9. In the said
rules, in rule 142, ‑
(a) after sub-rule (1) the following sub-rule shall be inserted,
namely:‑
(1A) The
proper officer shall, before service of notice to the person chargeable with tax,
interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of
Section 74, as the case may be, shall communicate the details of any tax, interest
and penalty as ascertained by the said officer, in Part A of FORM GST
DRC-01A.;
(b) in sub-rule (2), after the words in accordance with the provisions
of the Act, the words, figures and brackets , whether on his own ascertainment
or, as communicated by the proper officer under sub-rule (1A), shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted,
namely:‑
(2A) Where
the person referred to in sub-rule (1A) has made partial payment of the amount communicated
to him or desires to file any submissions against the proposed liability, he may
make such submission in Part B of FORM GST DRC-01A. .
10. In the
said rules, after FORM GST DRC-01, the following form shall be inserted,
namely:-
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FORM GST DRC-01A Intimation of tax ascertained as
being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A |
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No. |
Date: |
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Case ID
No. |
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To GSTIN
Name
Address |
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Sub.: Case
Proceeding Reference No
. Intimation of liability
under section 73(5)/section 74(5) reg.Please refer to
the above proceedings. In this regard, the amount of tax/interest/penalty payable
by you under section 73(5) / 74(5) with reference to the said case as ascertained
by the undersigned in terms of the available information, as is given below: |
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Act |
Period |
Tax |
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CGST Act |
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SGST/UTGST
Act |
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IGST Act |
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The grounds
and quantification are attached / given below: |
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You are
hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by
..
, failing which Show Cause Notice will be issued under section 73(1). You are hereby advised to pay the amount of tax as
ascertained above alongwith the amount of applicable
interest and penalty under section 74(5) by
.. , failing which Show Cause Notice
will be issued under section 74(1). In case you wish to file any submissions against the
above ascertainment, the same may be furnished by
in Part B of this Form |
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Proper Officer |
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Signature
Name
Designation |
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Upload Attachment |
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Part B Reply to the communication for payment
before issue of Show Cause Notice [See Rule 142 (2A)] |
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No. |
Date: |
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To Proper Officer, Wing / Jurisdiction. Sub.: Case Proceeding Reference No
Payment/Submissions
response to liability intimated under Section 73(5)/74(5) reg. Please refer to Intimation ID
in respect of Case
ID
.which the liability of tax payable as ascertained under section 73(5)
/ 74(5) was intimated. In this regard, A. this is to inform that the said liability is discharged
partially to the extent of
through
..
and the submissions regarding
remaining liability are attached / given below: |
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OR |
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B. the said
liability is not acceptable and the submissions in this regard are attached /
given below: |
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Authorised Signatory |
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Name
GSTIN
Address
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Upload Attachment. |
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[F. No. 20/06/07/2019-GST]