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

CBIC notifies the CGST (5th Amendment) Rules, 2019 to amend various CGST Rules/ GST Forms, including insertion of new CGST Rule 83B and Form GST PCT 06.

CGST Rule 83B relates to ‘Surrender of enrollment of goods and services tax practitioner, whereas Form GST PCT 06 relates to submission of application for cancellation of GSTP Enrollment/ Registration.

CBIC Central Tax Notification 33/2019 dt. 18/07/2019: CGST (5th Amendment) Rules, 2019

G.S.R. 513(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 (Fifth 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), in rule 12, in sub-rule (1A),-

(a) after the words “A person applying for registration to”, the words “deduct or” shall be inserted;

(b) after the words “in accordance with the provisions of”, the words and figures “section 51, or, as the case may be,” shall be inserted.

3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted.

4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September, 2019, the following sub-rule shall be inserted, namely:-

(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46:

Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.

5. In the said rules, after rule 83A, with effect from such date as may be notified by the Central Government, the following rule shall be inserted, namely:-

83B. Surrender of enrolment of goods and services tax practitioner.-

(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT 06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT 07, cancel the enrolment of such practitioner.

6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall be substituted.

7. In the said rules, in rule 138E, in the first proviso,-

(a) after the words “Provided that the Commissioner may,” , the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB 05,” shall be inserted;

(b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB 06” shall be inserted.

8. In the said rules, after FORM GST PCT 05, with effect from such date as may be notified by the Central Government, the following forms shall be inserted, namely:-

FORM GST PCT 06
[See rule 83B]
APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER

FORM GST PCT-07
[See rule 83B]
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
(..contd.. please refer Notification 33/2019 for format of Form GST PCT 06 & 07)

9. In the said rules, in FORM GST RFD 01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(..contd.. please refer Notification 33/2019 for revised format of Statement 5B in Annexure 1 of Form GST RFD 01)

10. In the said rules, in FORM GST RFD 01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(..contd.. please refer Notification 33/2019 for revised format of Statement 5B in Annexure 1 of Form GST RFD 01A)

11. In the said rules, after FORM GST EWB 04, the following forms shall be inserted, namely:-

FORM GST EWB 05
[See rule 138 E]
Application for unblocking of the facility for generation of E-Way Bill

FORM GST EWB 06
[See rule 138 E]
Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill
(..contd.. please refer Notification 33/2019 for format of Form GST EWB 05 & 06)

[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. 31/2019 Central Tax, dated the 28th June, 2019, published vide number G.S.R. 457(E), dated the 28th June, 2019.

CGST (6th 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:
CBIC Circulars (CGST/ IGST/ UTGST): 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.

Leave a Reply