TMI BlogThe Central Goods and Services Tax (Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... ces shall be substituted. 4. In the said rules, in rule 8 , in sub rule (1), (a) the first proviso shall be omitted; (b) in the second proviso, for the words Provided further , the word Provided shall be substituted. 5. In the said rules, for rule 11 , the following rule shall be substituted, namely:- 11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- (a) such person has more than one place of business as defined in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner: Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration. Explanation .- For the purposes of this sub-rule, it is hereby clarified that the value of assets means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in FORM GST ITC-02A sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Central Board of Excise the words Central Board of Indirect Taxes shall be substituted; (b) in sub-rule (3), in the second proviso, for the words eighteen months , the words thirty months shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed; (b) in sub-rule (1), in clause (b), after the words convertible foreign exchange , the words or in Indian rupees, wherever permitted by the Reserve Bank of India shall be inserted. 19. In the said rules, in FORM GST REG-01 , in instruction 12, for the words 1 [ vertical ] at both the places where they occur, the words 1 [ place of business ] shall be substituted. 20. In the said rules, in FORM GST REG-17 , at the end, the following Note shall be inserted, namely:- Note: - Your registration stands suspended with effect from ---------- (date). . 21. In the said rules, in FORM GST REG-20 , at the end, the following Note shall be inserted, namely:- 2 [ Note: - Suspension of registration stands revoked with effect from........(date) . ] 22. In the said rules, after FORM GST ITC-02 , the following form shall be inserted, namely:- FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause 14, (i) in sub-clause (a), in the Table, for the brackets, figures and words (20% of disputed tax) , the brackets, figures, words and letters (20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess) shall be substituted; (ii) in sub-clause (b), for the brackets, words and figures (pre-deposit 20% of the disputed admitted tax and Cess) , the brackets, words, figures and letters ( 3 [ predeposit of 20% of the disputed tax ] and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess) shall be substituted; (b) after clause 14, the following shall be inserted, namely:- 15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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