CBIC notifies CGST (4th Amendment) Rules, 2019

CBIC notifies CGST (4th Amendment) Rules, 2019

CBIC notifies the CGST (4th Amendment) Rules, 2019 making changes in various CGST Rules and Forms, vide Notification No. 31/2019 Central Tax dt. 28 June 2019, including inter-alia the following:

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.

CGST (4th Amendment) Rules, 2019: CBIC Notification No. 31/2019 Central Tax dt. 28 June 2019

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 (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.” (contd… please refer above attachment)

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