CGST (1st ~ 14th Amendment) Rules, 2018 notified by CBIC

CGST (1st ~ 14th Amendment) Rules, 2018 notified by CBIC

The CBIC has notified the CGST (1st~14th Amendment) Rules, 2018 through various Notifications issued from time to time during the year 2018 to amend the provisions of the Central Goods and Services Tax (CGST) Rules 2017, as detailed here-under:

CGST (Fourteenth Amendment) Rules, 2018

CBIC issues Notification No. 74/2018 Central Tax (CGST) dt. 31 Dec. 2018 (CGST 14th Amendment Rules, 2018),mainly to amend the CGST Rules 45(3), 46, 49, 54(2) & (4), 89(5), 96(1)(a), 101(1), 138(1), 142(5) and to insert CGST Rules 12(1A), 109B, 138E. Also forms GST RFD-01/ RFD-01A, GSTR-9/ GSTR-9A/ GSTR-9C, APL-04 have been amended and Form GST RVN-01 has been introduced.

CBIC Notification No. 74/2018 Central Tax (CGST) dt. 31  Dec. 2018

CGST (Thirteenth Amendment) Rules, 2018

CBIC issues Notification No. 60/2018 Central Tax (CGST) dt. 30 Oct. 2018 (CGST 13th Amendment Rules, 2018), mainly to amend the procedure relating to GSTP Exam under CGST Rule 83A.

CGST (13th Amendment) Rules, 2018: CBIC Notification No. 60/2018 Central Tax (CGST) dt. 30 Oct. 2018

CGST (Twelfth Amendment) Rules, 2018

CBIC has notified the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018 and has substituted/ amended CGST Rule 96(10) and CGST Rule 89(4B) prospectively (i.e. from the date of notification in the Official Gazette), to allow IGST refund claims of exporters who have received capital goods under the EPCG scheme. This notification amends CGST Rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align CGST Rule 89(4B) to make it consistent with amended CGST Rule 96(10).

CGST (12th Amendment) Rules, 2018: CBIC Notification No. 54/2018 Central Tax dt. 9 Oct. 2018

CGST (Eleventh Amendment) Rules, 2018

CBIC has notified the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018 and has substituted/ amended CGST Rule 96(10) relating to refund of IGST paid on exported Goods/ Services, with retrospective effect from the 23 Oct. 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

CGST (11th Amendment) Rules, 2018: CBIC Notification No. 53/2018 Central Tax dt. 9 Oct. 2018

CGST (10th Amendment) Rules, 2018

CBIC has notified the CGST (10th Amendment) Rules, 2018, whereby Form GSTR-9C (Reconciliation Statement with Form of GST Audit Report/ Certificate) has been inserted/ introduced. 

It may be noted that Form GSTR 9C is used for Normal GST Audit/ Certification by a Chartered Accountant or a Cost Accountant, in view of requirements under the GST law, i.e. every registered person whose aggregate turnover during a financial year exceeds two crore rupees has to get his audit conducted and has to furnish a copy of audited annual accounts and a duly certified reconciliation statement in FORM GSTR-9C.

However, various stakeholders have demanded/ submitted proposals to enhance the threshold limit of GST Audit/ Certification from Rs. 2 Crores to Rs. 10 Crores for the sake of ‘ease of doing business’, which are under consideration/ review of the GST Council.

Form GSTR-9C Introduced vide CGST (10th Amendment) Rules, 2018: CBIC Notification No. 49/2018 Central Tax dt. 13 Sept. 2018

CGST (9th Amendment) Rules, 2018

The CBIC has notified the CGST (9th Amendment) Rules, 2018, whereby Rule 117(1A) and Proviso to Rule 117(4)(b)(iii) have been inserted and Rule 142(5) has been amended, to empower the Commissioner to further extend the last date for submission of GST TRAN-1 and GST TRAN-2 based on recommendations of GST Council, as under:

CGST (9th Amendment) Rules, 2018: CBIC Notification No. 48/2018 Central Tax dt. 10 Sept. 2018

CGST (8th Amendment) Rules, 2018

CBIC has notified the CGST (8th Amendment) Rules, 2018, mainly to amend CGST Rules 22, 36, 55, 89, 96 and 138A along with Forms GST REG-20, ITC-04 and EWB-01. Also, CBIC introduces Form GSTR-9 (Annual Return), as under:

CGST (Eighth Amendment) Rules 2018/ GST Annual Return Form GSTR-9/ GSTR-9A: CBIC Notification No. 39/2018 Central Tax dt. 4 Sept. 2018

CGST (7th Amendment) Rules, 2018

The CBIC has notified the CGST (7th Amendment) Rules, 2018, mainly to amend CGST Rules 125, 129, 130, 131, 132 and 133 relating to anti-profiteering by substituting the words “Directorate General of Safeguards” with “Directorate General of Anti-profiteering”, applicable w.e.f. 12 June 2018, as under:

CGST (Seventh Amendment) Rules 2018: CBIC Notification No. 29/2018 Central Tax dt. 6 July 2018

CGST (6th Amendment) Rules 2018

The CBIC has notified the CGST (6th Amendment) Rules, 2018, mainly to amend CGST Rules 138C/ 142 and to insert Rule 58(1A)/ new Form GST ENR-2 relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN), as under:

CGST (Sixth Amendment) Rules 2018: CBEC Notification No. 28/2018 Central Tax dt. 19 June 2018

CGST (5th Amendment) Rules 2018

The CBIC (CBEC) has notified the CGST (5th Amendment) Rules, 2018, mainly amending Rules 37, 83, 89, 95, 97, 133, 138 and revising Forms GSTR-4, GST PCT-01, GST RFD-01, GST RFD-01A, as under:

CGST (Fifth Amendment) Rules 2018: CBEC Notification No. 26/2018 Central Tax dt. 13 June 2018

CGST (4th Amendment) Rules 2018

The CBIC (CBEC) has notified the CGST (Fourth Amendment) Rules, 2018, mainly to amend/ revise,- i) CGST Rule 89 (Maximum Refund Amount); ii) CGST Rule 97 (Consumer welfare fund); and iii) Form GST DRC-07. Besides, Form GSTR-10 relating to Final Return for Cancelled Registrations, has been inserted, as under:

CGST (Fourth Amendment) Rules 2018: CBEC Notification No. 21/2018 Central Tax dt. 18 Apr. 2018

CGST (Third Amendment) Rules, 2018

CBEC notifies the CGST (Third Amendment) Rules, 2018, mainly to amend/ revise Rules 45, 124, 125, 127, 129, 133, 134, 137 and 138D, as under:

CGST (Third Amendment) Rules 2018: CBEC Notification No. 14/2018 Central Tax dt. 23 Mar. 2018

CGST (Second Amendment) Rules, 2018

CBEC notifies the ‘Revised E-way Bill Rules’ vide the CGST (Second Amendment) Rules, 2018, mainly to amend/ revise Rules 138, 138A, 138B, 138C and 138D relating to generation of E-way Bill system and Procedures for Intra/ Inter-state movement of Goods, including to amend Forms GST EWB-01, EWB-02, EWB-03, EWB-04, GST INV-1, GST RFD-01A, etc., as under:

CGST (Second Amendment) Rules 2018: CBEC Notification No. 12/2018 Central Tax dt. 7 Mar. 2018

CGST (First Amendment) Rules 2018

CBEC has notified the CGST (First Amendment) Rules, 2018, to effect amendments in various CGST Rules, mainly amending “Rule 138 on Information to be furnished prior to commencement of movement of goods and generation of e-way bill”, i.e. relating to E-way Bill system and Procedures to be followed for movement of Intra/ Inter-state of Goods, as detailed here-under:

CGST (First Amendment) Rules 2018: CBEC Notification No. 3/2018 Central Tax dt. 23 Jan. 2018

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders

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