TMI BlogCentral Goods and Services Tax (Third Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... endment) Rules, 2019. (2) 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 23, in sub-rule (1) , after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORM GSTR-4 , till the thirtieth day of April following the end of such financial year, ; (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019 Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d; f) after sub-rule (5), the following sub-rule shall be inserted, namely:- (6) A registered person who ceases to avail the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019 Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E) , dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts etc.) (Amount in ₹ in all tables) Sr. No. Description Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations shall be reported against the liability. 3. Negative value may be reported as such if such value comes after adjustment. 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made after the due date. 6. Nil Statement shall be filed if there is no tax liability due during the quarter. . 5. In the said rules , in FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:- 17. Taxpayers who want to pay tax by availing benefit of notification No. 2/2019 Central Tax (Rate) dated 07.03.2019, as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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