TMI BlogGST- Amendment in the Central Goods and Services Tax Rules, 2017 vide Notification No.31/2019 dated 28th June, 2019 issued by the Central Board of Indirect Taxes and Customs - Communication thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... to amend the Central Goods and Services Tax Rules, 2017, namely:- 3. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette. 4. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely: - 10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In the said rules, in rule 87,- (a) in sub-rule (2), the second proviso shall be omitted. (b) in sub-rule (9),- (i) the words, letters and figures in FORM GSTR-02 shall be omitted; (ii)the words and figures in accordance with the provisions of rule 87 shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- (13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09. . 12. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. 13. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etail outlet is mentioned in the tax invoice for the inward supply; and (d) such other restrictions or conditions, as may be specified, are satisfied. (5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Explanation.- For the purposes of this rule, the expression outgoing international tourist shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. . 16. In the said rules, in rule 128,- (a) in sub-rule (I), after the words receipt of a written application, the words or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted; (b) in sub-rule (2),- i. after the words All applications from interested parties on issues of local nature the words, or those forwarded by the Standing Committee shall be inserted; ii. after the words the State level Screening Committee and the Screening Committee shall, the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry. . 20. In the said rules, in rule 138, in sub-rule (10),- (a) in the Table, in column (3), against serial no. I to serial no. 4, after the words Over Dimensional Cargo , the words or multimodal shipment in which at least one leg involves transport by ship shall be inserted; (b) after the second proviso, the following proviso shall be inserted, namely:- Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry. . 21. In the said rules, in rule 138E, in sub-clause (a),- (a) after the words being a person paying tax under section 10 the words and figures or 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 India, Extraordinary, Part Il, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019, shall be inserted; (b) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 25. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely:- FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) Year 1. GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4C. Inward supplies received from an unregistered supplier 4D. Import of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 7 8 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Total Auto Auto Auto Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figures and words FY 2017-18 declared in returns between April 2018 till March 2019 shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sentence ending with declared in this pan. , the following words, letters and figures shall be inserted, namely:- It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-I and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-I. , the following words, letters and figures shall be insened, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount to be transferred from Amount to be transferred to Major head Minor head Amount available Major head Minor head Amount transferred 1 2 3 4 5 6 Central tax, State/ UT tax, Integrated tax, Cess Tax Central tax, State / UT tax Integrated tax, Cess Tax Interest Interest Penalty Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. GSTIN: 2. Name: 3. Address: 4. Tax Period (Monthly/Quarterly) : From 5. Amount of Refund Claim: Words 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Rate Taxable value Amount of tax Invoice details No/Date. HSN code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No/Date. HSN code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x /Cess Interest Penalty, if applicable Others Total Ledger utilised (Cash/Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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