CGST (1st ~ 9th Amendment) Rules, 2019 notified by CBIC

CBIC has notified the CGST (1st ~ 9th Amendment) Rules, 2019 through various Notifications issued from time to time during the year 2019 to amend the provisions of the Central Goods and Services Tax (CGST) Rules 2017, as detailed here-under:

CGST (Ninth Amendment) Rules, 2019

CBIC has notified the Central Goods and Services Tax  (CGST) (Ninth Amendment) Rules, 2019, vide Notification No. 75/2019 Central Tax dt. 26 Dec. 2019. CGST Rules 36 and 138E have been amended. Also new CGST Rule 86A ‘Conditions of use of amount available in electronic credit ledger‘ has been inserted.

CGST (9th Amendment) Rules, 2019: CBIC Notification No. 75/2019 Central Tax dt. 26 Dec. 2019

CGST (Eighth Amendment) Rules, 2019

CBIC has notified the Central Goods and Services Tax  (CGST) (Eighth Amendment) Rules, 2019, vide Notification No. 68/2019 Central Tax dt. 13 Dec. 2019. CGST Rule 48 has been amended.

CGST (8th Amendment) Rules, 2019: CBIC Notification No. 68/2019 Central Tax dt. 13 Dec. 2019

CGST (Seventh Amendment) Rules, 2019

CBIC has notified the Central Goods and Services Tax  (CGST) (Seventh Amendment) Rules, 2019, vide Notification No. 56/2019 Central Tax dt. 14 Nov. 2019. GST Forms RFD-01, GSTR-9, and GSTR-9C have been amended.

CGST (7th Amendment) Rules, 2019: CBIC Notification No. 56/2019 Central Tax dt. 14 Nov. 2019

CGST (Sixth Amendment) Rules, 2019

CBIC has notified the Central Goods and Services Tax  (CGST) (Sixth Amendment) Rules, 2019, vide Notification No. 49/2019 Central Tax dt. 9 October 2019. CGST Rules 21A, 36, 83A, 91, 97, 117 and 142 have been amended and new GST Form DRC-01A has been inserted.

CGST (6th Amendment) Rules, 2019: CBIC Notification No. 49/2019 Central Tax dt. 9 October 2019

CGST (Fifth Amendment) Rules, 2019

CBIC has notified the Central Goods and Services Tax  (CGST) (Fifth Amendment) Rules, 2019, vide Notification No. 33/2019 Central Tax dt. 18 July 2019, amending various CGST Rules/ GST Forms. New CGST Rule 83B has been inserted for ‘Surrender of enrollment of goods and services tax practitioner along with Form GST PCT 06 to submit application for cancellation of GSTP Enrollment/ Registration.

CGST (5th Amendment) Rules, 2019: CBIC Notification No. 33/2019 Central Tax dt. 18 July 2019

CGST (Fourth 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

CGST (Third Amendment) Rules, 2019

CBIC has amended the Rules 23 and 62 along with Form GST REG 01 under the CGST Rules, 2017. Also, Form GST CMP 08 has been inserted. These amendments have been effected vide Notification No. 20/2019 Central Tax dt. 23 April 2019 (i.e. CGST 3rd Amendment Rules 2019).

CGST (Third Amendment) Rules 2019: CBIC Notification 20/2019 Central Tax dt. 23 April 2019

CGST (Second Amendment) Rules, 2019

CBIC has amended various Rules and Forms prescribed under the CGST Rules, 2017, vide Notification No. 16/2019 Central Tax dt. 29 March 2019 (i.e. CGST 2nd Amendment Rules 2019). CGST Rules 41, 42, 43, 100 and 142 have been amended, whereas new CGST Rule 88A has been inserted. Further, certain Forms under CGST Rules have been amended, viz. DRC-01, DRC-03, DRC-07, DRC-08, ASMT-13, ASMT-15, ASMT-16, etc., in line with recommendations of GST Council Meetings relating mainly to reduction of GST rates in housing sector. These amendments are applicable w.e.f. 1 April, 2019.

CGST (Second Amendment) Rules 2019: CBIC Notification 16/2019 Central Tax dt. 29 March 2019

CGST (First Amendment) Rules, 2019

CBIC amends various CGST Rules and Forms prescribed under the Central Goods and Services Tax (CGST) Rules, 2017 vide Notification 3/2019 Central Tax dt. 29 Jan. 2019 on CGST (Amendment) Rules 2019, applicable w.e.f. 1 Feb. 2019.

CGST (Amendment) Rules 2019: CBIC Notification 3/2019 Central Tax dt. 29 Jan. 2019

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

Updated CGST Rules 2017 compiled/ shared by CBIC

CGST (Amendment) Rules, 2020 notified by CBIC

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

CGST (1st~14th Amendment) Rules, 2017 notified by CBEC

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

Leave a Reply