Amendments in CGST Rules, 2017

· Window Open for Cancellation of Registration of Migrated Taxpayer and Extension of Date till 31 Dec 2017

· Extension of Due Date to File Form ITC-04 for July – Sept 2017 Quarter till 30 Nov 2017

· Insertion of provisos in Rule 96(2) and 96A(2)

[Notification No. 51-Central Tax dated 28October 2017]

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) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017.

(2) 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, -

(i) in rule 24, in sub-rule (4), for the words, figures and letters “on or before 31st October, 2017”, the words, figures and letters “on or before 31st December, 2017” shall be substituted;

· Window open for cancellation of registration of migrated taxpayer and extension of date till December 31, 2017

Rule 24(4) of the CGST Rules, 2017, provides for cancellation of registration for those taxpayers who were not required to obtain registration as per GST Law provisions, but were migrated to GST as they were registered under the erstwhile tax regime. Window has now been opened for applying cancellation of registration.

(ii) in rule 45, in sub-rule (3), after the words “succeeding the said quarter”, the words “or within such further period as may be extended by the Commissioner by a notification in this behalf:

Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.” shall be inserted;

· Extension of due date to file Form ITC-04 for July – September, 2017 quarter till November 30, 2017

In terms of Rule 45(3) of the CGST Rules, 2017, details of inputs or capital goods sent and received back from job workers are to be furnished on a quarterly basis in Form ITC-04 on or before the 25^th day of the month succeeding the said quarter. Excel offline facility for ITC-04 has been released on the GST portal on October 24, 2017.]

(iii) in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;

(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-

Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”

· Insertion of provisos in Rule 96(2) and 96A(2):While Rule 96 of the CGST Rules, 2017 deals with refund of IGST paid on goods exported out of India, Rule 96A covers refund of IGST paid on export of goods/services under bond or letter of undertaking.

In terms of sub-rule (2) of both these Rules, the details of the export invoices furnished in FORM GSTR-1 shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.

Now, a proviso has been inserted to state that where the date of GSTR-1 is extended, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs. Information in Table 6A so furnished shall be auto-drafted in FORM GSTR-1 for the said tax period.

[F. No. 349/58/2017-GST (Pt. II)]