CGST (1st Amendment) Rules, 2020 notified by CBIC

CBIC notifies the CGST (1st Amendment) Rules, 2020 to amend CGST Rule 117 and GST Forms REG-01, GSTR-3A and INV-01,

CBIC Central Tax Notification 02/2020 dt. 01/01/2020: CGST (1st Amendment) Rules, 2020

G.S.R. 4(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 (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 117,-

(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.

3. In the said rules, in FORM REG 01, in Part B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- (..contd.. please refer Notification 02/2020 for revised entries at serial number 12 and 13 in Part B of Form REG 01)

4. In the said rules, in FORM GSTR 3A,- (..contd..  please refer Notification 02/2020 for changes in Form GSTR 3A)

5. In the said rules, for FORM INV 01, the following form shall be substituted, namely,- (..contd..  please refer Notification 02/2020 for revised Form INV 01)

[F. No. 20/06/07/2019 – GST (Pt. II)]

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, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.

CGST (2nd 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:
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.

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