CGST (9th Amendment) Rules, 2018 notified by CBIC to Amend Rules 117 and 142

CGST (9th Amendment) Rules, 2018 notified by CBIC: Rule 117(1A) inserted, Proviso to Rule 117(4)(b)(iii) inserted, Amends Rule 142(5)

The CBIC has notified the CGST (9th Amendment) Rules, 2018, whereby Rule 117(1A) and Proviso to Rule 117(4)(b)(iii) have been inserted and Rule 142(5) has been amended, to empower the Commissioner to further extend the last date for submission of GST TRAN-1 and GST TRAN-2 based on recommendations of GST Council.

CGST (9th Amendment) Rules, 2018: CBIC Notification No. 48/2018 Central Tax dt. 10 Sept. 2018

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 (Ninth Amendment) Rules, 2018. (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 117,

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-

“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;

(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 39/2018-Central Tax, dated the 4th September, 2018, published vide number G.S.R 831 (E), dated the 4th September, 2018.

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