CGST (1st~14th Amendment) Rules, 2017 notified by CBEC

CGST (1st~14th Amendment) Rules, 2017 notified by CBEC

The CBEC has notified the CGST (1st~14th Amendment) Rules, 2017 through various Notifications issued from time to time during the year 2017 to amend the provisions of the Central Goods and Services Tax (CGST) Rules 2017, as detailed here-under:

CGST (Fourteenth Amendment) Rules, 2017

The CBEC has notified the CGST (14th Amendment) Rules, 2017, to effect amendments in CGST Rules 89(4)/ 95(1)/ 96/ 96(9) and GST Forms (REG-10, REG-13, GSTR-11, RFD-10 and DRC-07). Also, new GST Rules 17(1A)/ 19(1A) have been inserted. It may be noted that these amendments are applicable from the date of Gazette Notification, except in the case of amendments in 96(9)/ 89(4) which are applicable retrospectively w.e.f. 23 Oct. 2017, as detailed here-under:

CGST (14th Amendment) Rules 2017: CBEC Notification No. 75/2017 Central Tax dt. 29 Dec. 2017

CGST (Thirteenth Amendment) Rules, 2017

The CBEC has notified the CGST (13th Amendment) Rules, 2017, to effect amendments in GST Forms GSTR-1, RFD-01 and GST RFD-01A, as detailed here-under:

CGST (13th Amendment) Rules 2017: CBEC Notification No. 70/2017 Central Tax dt. 21 Dec. 2017

CGST (Twelfth Amendment) Rules, 2017

The CBEC has notified the CGST (12th Amendment) Rules, 2017, to effect amendments in Rules 43, 54 and 124. Also, New CGST Rules 97A/ 107A (Manual Filing and Processing) and 109A (Appointment of Appellate Authority) have been inserted along with New Forms GST RFD-01A (Manual Application for Refund by casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) and GST RFD-01B (Refund Order details), as detailed here-under:

CGST (12th Amendment) Rules 2017: CBEC Notification No. 55/2017 Central Tax dt. 15 Nov. 2017

CGST (Eleventh Amendment) Rules, 2017

The CBEC has notified the CGST (11th Amendment) Rules, 2017, to effect amendments in Rule 24(4) for cancellation of registration of migrated taxpayers upto 31 Dec. 2017, Rule 45(3) for empowering Commissioner to extend deadline for ITC-04, Rules 96(2)/ 96A(2) for electronic submission of information on exports in Table 6A of GSTR-1 after furnishing GSTR-3B, where deadline for GSTR-1 has been extended, etc., as detailed below:

CGST (11th Amendment) Rules 2017: CBEC Notification No. 51/2017 Central Tax dt. 28 Oct. 2017

CGST (10th Amendment) Rules, 2017

The CBEC has notified the Central Goods and Services Tax (Tenth Amendment) Rules, 2017. Rules 89 and 96A have been amended along with Forms GST RFD-01 (Statement 2 and 4) relating to application for refunds to exporters of services and SEZ supplies/ deemed exports, where claimant doesn’t avail ITC, as under:

CGST (10th Amendment) Rules 2017: CBEC Notification No. 47/2017 Central Tax dt. 18 Oct. 2017

CGST (9th Amendment) Rules, 2017

The CBEC has notified the Central Goods and Services Tax (Ninth Amendment) Rules, 2017. New CGST Rule 46A on ‘Invoice cum Bill of Supply’ has been inserted. Rules 3(3A), 46, 54 and 62 have been amended along with Forms GST CMP-02, GSTR-1/ GSTR-1A (Table 6/ Table 4 on Zero rated supply to SEZ and Deemed Exports substituted) and GSTR-4 (Table 4A not to be furnished till Dec. 2017), as under:

CGST (9th Amendment) Rules 2017: CBEC Notification No. 45/2017 Central Tax dt. 13 Oct. 2017

CGST (8th Amendment) Rules, 2017

The CBEC has notified the Central Goods and Services Tax (Eighth Amendment) Rules, 2017 to amend CGST Rules 24, 118, 119, 120 and 120A along with Form GST REG-29. These amendments have the effect of extension of timeline for cancellation of registration in cases not liable under GST, declaration in Form TRAN-1, etc. upto 120 days from the appointed date, as under:

CGST (8th Amendment) Rules 2017: CBEC Notification No. 36/2017 Central Tax dt. 29 Sept. 2017

CGST (7th Amendment) Rules, 2017

The CBEC has notified the Central Goods and Services Tax (CGST) (7th Amendment) Rules 2017, whereby CGST Rules 3, 120, 122, 124, 127 and 138 have been amended. Also, new CGST Rules 3A and 120A have been inserted. Further, the Forms GST EWB-01 TRAN-1 and GSTR-4 have been amended. Rule 120A has been inserted to provide an option to once revised the declaration in FORM GST TRAN-1 submitted electronically at the GST Portal.

CGST 7th Amendment Rules 2017: CBEC Notification 34/2017 Central Tax dt. 15 Sept. 2017

CGST (6th Amendment) Rules 2017

The CBEC has notified the CGST (6th Amendment) Rules 2017 to insert GST Rules on Movement of Goods and Generation of E-way Bills with Applicable Forms EWB-01, EWB-02, EWB-03, EWB-04 and INV-1. Also, CGST Rule 138 on E-way Bills has been amended with insertion of related provisions vide new CGST Rules 138A, 138B, 138C and 138D. Further, GST Forms ENR-01 and RFD-01 have been amended. It may, however, be noted that CBEC is yet to notify the date from which the e-way bill Rules will become applicable.

CBEC Notification No. 27/2017 Central Tax dt. 30 Aug. 2017

CGST (5th Amendment) Rules 2017

The CBEC has notified the CGST (5th Amendment) Rules 2017, wherein Rule 3(4), Rule 17(2), Rule 40(1)(b), Rule 61(5), Rule 87(2), Rule 87(3), Rule 103 have been amended. Besides, Rule 44A relating to Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar has been inserted. Also, Form GST REG-01 and REG-13 have been amended. For details, please refer below:

CGST (5th Amendment) Rules 2017: CBEC Notification No. 22/2017 Central Tax dt. 17 Aug. 2017

CGST (4th Amendment) Rules 2017

The CBEC has notified the CGST (4th Amendment) Rules 2017, wherein Rule 24, 34, 44, 46, 61, 83 and 89 have been amended. Besides, Form GST TRAN-1 and GST TRAN-2 have been amended. For details, please refer below:

CGST (4th Amendment) Rules 2017: CBEC Notification No. 17/2017 Central Tax dt. 27 Jul. 2017

CGST (Third Amendment) Rules, 2017

CBEC has notified the CGST (Third Amendment) Rules, 2017 applicable w.e.f. 1 July 2017. Rules 44, 96, 117 and 119 have been amended. Besides, new Rules have been inserted, like Rules 139 to 141 (Chapter XVII: Inspection, Search and Seizure), Rules 142 to 161 (Chapter XVIII: Demands and Recovery) and Rule 162 (Chapter XIX: Offences and Penalties) along with Forms GST RFD-01 to 11, GST INS-01 to 05, GST DRC-01 to 25 and GST CPD-01 to 02, as under:

CGST (3rd Amendment) Rules 2017: CBEC Notification 15/2017 Central Tax dt. 1 July 2017

CGST (Second Amendment) Rules, 2017

The CBEC has notified the CGST (Second Amendment) Rules, 2017, whereby New CGST Rules 27 to 138 (Chapters IV to XVI) have been inserted along with relevant Forms, vide CGST Notification No. 10/2017 dt. 28 July 2017, as under:

CGST (Second Amendment Rules) 2017: Central Tax Notification 10/2017 dt. 28 June 2017

In short we can say that CBEC has notified the Final Rules and Forms under CGST in relation to Determination of Value of Supply, Input Tax Credit, Tax Invoice, Credit and Debit Notes, Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, Eway, etc.

CGST (First Amendment) Rules 2017

CBEC Notifies CGST (First Amendment) Rules, 2017 applicable w.e.f. 22 June 2017; amends CGST Rules 1, 10, 13, 19, 21, 22, 24 and 26; also amends Forms GST CMP-04, 07 and 12, as under:

CGST (Amendment) Rules 2017 notified: Central Tax Notification 7/2017 dt. 27 June 2017

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