CGST (12th Amendment) Rules, 2020 notified by CBIC

CBIC notifies the CGST (12th Amendment) Rules, 2020 to amend CGST Rules 46, 67A, 80, 138E, 142 and Forms GSTR 1, 2A, 5, 5A, 9, 9C, RFD 01, ASMT 16, DRC 01, 02, 07, 08, 09, 24, 25.

CBIC Central Tax Notification 79/2020 dt. 15/10/2020: CGST (12th Amendment) Rules, 2020

G.S.R. 639(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, on recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2020.

(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 46, for the first proviso, the following proviso shall be substituted, namely:-

Provided that the Board may, on the recommendations of the Council, by notification, specify-

(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or

(ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and

(iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:

3. In the said rules, for rule 67A, the following rule shall be substituted, namely:-

67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR 3B or a Nil details of outward supplies under section 37 in FORM GSTR 1 or a Nil statement in FORM GST CMP 08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.

Explanation. – For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR 3B or FORM GSTR 1 or FORM GST CMP 08, as the case may be.

4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely:-

Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR 9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

5. In the said rules, with effect from 20/03/2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely:-

Provided also that the said restriction shall not apply during the period from 20/03/2020 till 15/10/2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.

6. In the said rules, in rule 142, in sub-rule (1A),-

(i) for the words “proper officer shall”, the words “proper officer may” shall be substituted;

(ii) for the words “shall communicate”, the word “communicate” shall be substituted.

7. In the said rules, in FORM GSTR 1, against serial number 12, in the Table, in column 6, in the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted.

8. In the said rules, for FORM GSTR 2A, the following form shall be substituted, namely:-

FORM GSTR 2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)
(Please refer Notification for revised format)

9. In the said rules, in FORM GSTR 5,- (Please refer Notification for revised format)

10. In the said rules, in FORM GSTR 5A,- (Please refer Notification for revised format)

11. In the said rules, in FORM GSTR 9,- (Please refer Notification for revised format)

12. In the said rules, in FORM GSTR 9C, in the instructions,- (Please refer Notification for revised format)

13. In the said rules, in FORM GST RFD 01, in Annexure-1, in Statement-2, in the heading the brackets, word and letters “(accumulated ITC)”, shall be omitted

14. In the said rules, in FORM GST ASMT 16, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

15. In the said rules, in FORM GST DRC 01, after entry (c), for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

16. In the said rules, in FORM GST DRC 02, after entry (c), for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

17. In the said rules, in FORM GST DRC 07, after serial number 5, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

18. In the said rules, in FORM GST DRC 08, after serial number 7, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

19. In the said rules, in FORM GST DRC 09, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

20. In the said rules, in FORM GST DRC 24, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

21. In the said rules, in FORM GST DRC 25, for the table, the following table shall be substituted, namely:- (Please refer Notification for revised format)

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 19/06/2017, published vide number G.S.R. 610(E), dated 19/06/2017 and last amended vide notification No. 72/2020 Central Tax, dated 30/09/2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 603(E), dated 30/09/2020.

CGST (13th Amendment) Rules 2020, 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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