CGST (1st Amendment) Rules 2017 notified by CBEC

CBEC Notifies the CGST (1st Amendment) Rules, 2017 applicable w.e.f. 22 June 2017; amends CGST Rules 1, 10, 13, 19, 21, 22, 24 and 26; also amends Forms GST CMP-04, 07 and 12.

CBEC Central Tax Notification 07/2017 dt. 27/06/2017: CGST (1st Amendment) Rules 2017

G.S.R. 644(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 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, 2017.

(2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017.

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

(a) in rule 1, in the heading, the word “, Extent” shall be omitted;

(b) in rule 10, in sub-rule (4), for the words “digitally signed”, the words “duly signed or verified through electronic verification code” shall be substituted;

(c) in rule 13, in sub-rule (4), for the word “signed”, the words “duly signed or verified through electronic verification code” shall be substituted;

(d) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the words, brackets and figures “sub-rule (2) of rule 8” shall be substituted;

(e) in rule 21, for clause (b), the following clauses shall be substituted, namely:-

(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or

(c) violates the provisions of section 171 of the Act or the rules made thereunder.

(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted;

(g) in rule 24,-

(i) in sub-rule (1), the second proviso shall be omitted;

(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-

(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.

(h) in rule 26, in sub-rule (3), for the words “specified under the provisions of the Information Technology Act, 2000 (21 of 2000)”, the words “or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.” shall be substituted;

(i) in Form GST CMP 04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:-

5. Category of Registered Person

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

(j) in Form GST CMP 07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)]” shall be substituted;

(k) in Form GST REG 12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;

(l) in Form GST REG 25,-

(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;

(ii) the words “Place” and “<State>” shall be omitted.

[F. No. 349/58/2017-GST]

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 03/2017 Central Tax, dated the 19th June, 2017 published vide G.S.R number 610(E), dated the 19th June, 2017.

CGST (2nd Amendment) Rules, 2017 notified by CBEC

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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