CGST (4th Amendment) Rules, 2019 notified by CBIC

CBIC notifies the CGST (4th Amendment) Rules, 2019 to amend CGST Rules 21, 46, 49, 66, 67, 87, 138, 138E along with various GST Forms and to insert new CGST Rule 10A, 32A, 87(13), 95A, as detailed here-under:

i) New CGST Rule 10A has been inserted which provides that newly registered taxpayers shall submit their bank account details at GST Portal within 45 days from the date of registration or the due date for filing of first GSTR-3B, whichever is earlier;

ii) CGST Rule 21 has been amended to incorporate clause (d) which provides for cancellation of GST registration in teh cases where newly registered taxpayers have failed to submit bank details prescribed by newly inserted CGST Rule 10A;

iii) New CGST Rule 32A has been inserted to provide that w.e.f. 1 August 2019 value of intra-state supply of goods or services  or both (B2C) in the State of Kerala shall not include the said cess, i.e. Kerala Flood Cess;

iv) In CGST Rules 46 and 49, a new proviso has been inserted on requirement of mentioning Quick Response (QR) code on tax invoice/ bill of supply applicable from the date as may be notified based on recommendations of the GST Council;

v) CGST Rules 66, 67 and 87 pertaining to procedure for claiming TDS/ TCS in GST returns have been amended;

vi) New CGST Rule 87(13) has been inserted which provides that a registered person can transfer transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the CGST Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09 at GST Portal;

vii) New CGST Rule 95A has been inserted which provides for refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters, making tax free supply to an outgoing international tourist, for which new Form GST RFD 10B has also been introduced, applicable w.e.f. 1 July 2019;

h) CGST Rule 138 has been amended to provide for extension of the validity of an expired e-way bill (within 8 hours); and

i) CGST Rule 138E has been amended to provide for not allowing the composition dealers and suppliers under 6% presumptive taxation to generate e-way bill if their GST return has not been filed for 2 consecutive quarters.

CBIC Central Tax Notification 31/2019 dt. 28/06/2019: CGST (4th Amendment) Rules, 2019

G.S.R. 457(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 (Fourth 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), after rule 10, the following rule shall be inserted, namely:-

10A. Furnishing of Bank Account Details.- After a certificate of registration in FORM GST REG 06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.

3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:-

(d) violates the provision of rule 10A.

4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely:-

32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.

5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:-

Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code.

6. In the said rules, in rule 49, after the third proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:-

Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.

7. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures “suppliers in Part C of FORM GSTR 2A and FORM GSTR 4A” the word “deductees” shall be substituted;

(b) the words “the due date of” shall be omitted;

(c) after the words, letters and figures “FORM GSTR 7” the words “for claiming the amount of tax deducted in his electronic cash ledger after validation” shall be inserted.

8. In the said rules, rule 67, in sub-rule (2),-

(a) the words, letters and numbers “in Part C of FORM GSTR 2A” shall be omitted;

(b) the words “the due date of” shall be omitted;

(c) after the words, letters and figures “FORM GSTR 8” the words “for claiming the amount of tax collected in his electronic cash ledger after validation” shall be inserted.

9. In the said rules, in rule 87,-

(a) in sub-rule (2), the second proviso shall be omitted.

(b) in sub-rule (9),-

(i) the words, letters and figures “in FORM GSTR 02” shall be omitted;

(ii) the words and figures “in accordance with the provisions of rule 87” shall be omitted.

(c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:-

(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT 09.

10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substituted.

11. In the said rules, in rule 92, with effect from a date to be notified later,-

(a) in sub-rule (4), at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substituted;

(b) in sub-rule (4), after the words “application for refund”, the words “on the basis of a consolidated payment advice” shall be inserted;

(c) after sub-rule (4), the following sub-rule shall be inserted, namely:-

(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).

(d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be substituted.

12. In the said rules, in rule 94, with effect from a date to be notified later, for the words “payment advice”, the words “payment order” shall be substituted.

13. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely:-

95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.-

(1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods.

(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application.

(4) The refund of tax paid by the said retail outlet shall be available if-

(a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice;

(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax;

(c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and

(d) such other restrictions or conditions, as may be specified, are satisfied.

(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.

Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

14. In the said rules, in rule 128,-

(a) in sub-rule (1), after the words “receipt of a written application,” the words “or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,” shall be inserted;

(b) in sub-rule (2),-

i). after the words “All applications from interested parties on issues of local nature” the words, “or those forwarded by the Standing Committee” shall be inserted;

ii). after the words “the State level Screening Committee and the Screening Committee shall,” the words “within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,” shall be inserted.

15. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the phrase “shall complete the investigation within a period of three months”, the word “six” shall be substituted.

16. In the said rules, in rule 132, in sub-rule (1), before the words “Director General of Antiprofiteering” the word “Authority,” shall be inserted.

17. In the said rules, in rule 133,-

(a) in sub-rule (1), for the word “three” the word “six” shall be substituted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely:-

(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).

(c) in sub-rule (3), in clause (c), after the words “fifty per cent. of the amount determined under the above clause”, the words “along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount” shall be inserted;

(d) in sub-rule (3), in the Explanation, after the words “the expression, “concerned State” means the State”, the words, “or Union Territory” shall be inserted;

(e) after sub-rule (4), the following sub-rule shall be inserted, namely:-

(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of the provisions of section 171 in respect of goods or services or both other than those covered in the said report, it may, for reasons to be recorded in writing, within the time limit specified in sub-rule (1), direct the Director General of Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of the Act and these rules.

(b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.

18. In the said rules, in rule 138, in sub-rule (10),-

(a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words “Over Dimensional Cargo”, the words “or multimodal shipment in which at least one leg involves transport by ship” shall be inserted;

(b) after the second proviso, the following proviso shall be inserted, namely:-

Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.

19. In the said rules, in rule 138E, in sub-clause (a),-

(a) after the words “being a person paying tax under section 10” the words and figures “or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019 Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019,” shall be inserted;

(b) for the word “returns” the words, letters and figures “statement in FORM GST CMP 08” shall be substituted;

(c) for the words “tax periods” the word “quarters” shall be substituted.

20. In the said rules, in FORM GST REG 01, in the Table appended to “List of Documents to be uploaded”, against serial no. 4, in the heading, after the words “Bank Account Related Proof”, the words “, where details of such Account are furnished:” shall be inserted.

21. In the said rules, in FORM GST REG 07, in PART B, after entry 12, the following entry shall be inserted, namely:-

12A. Details of Bank Accounts (s) [Optional]
(..contd.. please refer Notification 31/2019 for format)

22. In the said rules, in FORM GST REG 12, after entry 12, the following entry shall be inserted, namely,-

13. Details of Bank Accounts (s) [Optional]
(..contd.. please refer Notification 31/2019 for format)

23. In the said rules, for FORM GSTR 4, the following form shall be substituted, namely:-

FORM GSTR 4
[See rule 62]
Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
(..contd.. please refer Notification 31/2019 for revised format of Form GSTR 4 and Instructions)

24. In the said rules, in FORM GSTR 9,- (..contd.. please refer Notification 31/2019 for changes in Form GSTR 9 and Instructions)

25. In the said rules, after FORM GST PMT 07, with effect from a date to be notified later, the following form shall be inserted, namely:-

FORM GST PMT 09
[See rule 87(13)]
Transfer of amount from one account head to another in electronic cash ledger
(..contd.. please refer Notification 31/2019 for format of Form GST PMT 9 and Instructions)

26. In the said rules, in FORM GST RFD 05, with effect from a date to be notified later, (..contd.. please refer Notification 31/2019 for changes in Form GST RFD 05 and Instructions)

27. In the said rules, after FORM GST RFD 10, with effect from the 1st day of July, 2019, the following form shall be inserted, namely:-

FORM GST RFD 10B
[See rule 95A]
Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
(..contd.. please refer Notification 31/2019 for format of Form GST RFD 10B and Instructions)

28. In the said rules, for FORM GST DRC 03, the following FORM shall be substituted, namely:-

FORM GST DRC 03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
(..contd.. please refer Notification 31/2019 for revised format of Form GST DRC 03)

[F. No. 20/06/16/2018-GST]

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. 20/2019 Central Tax, dated the 23rd April, 2019, published vide number G.S.R. 321(E), dated the 23rd April, 2019.

CGST (5th Amendment) Rules, 2019 notified by CBIC

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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