CGST (8th Amendment) Rules 2017 notified by CBEC

CBEC notifies the CGST (8th Amendment) Rules, 2017 to amend CGST Rules 24, 118, 119, 120 and 120A along with Form GST REG-29.

These amendments have the effect of extension of timeline for cancellation of registration in cases not liable under GST, declaration in Form TRAN-1, etc. upto 120 days from the appointed date.

CBEC Central Tax Notification 36/2017 dt. 29/09/2017: CGST (8th Amendment) Rules 2017

G.S.R. 1214(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. These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017.

2. In the Central Goods and Services Tax Rules, 2017,-

(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;

(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iii) in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iv) in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN 1” shall be inserted;

(vi) in FORM GST REG 29,-

(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

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. 34/2017 Central Tax, dated 15/09/2017, published vide number G.S.R 1165(E), dated 15/09/2017.

CGST (9th Amendment) Rules, 2017 notified by CBEC