Subject
Seeks to carry out changes in the CGST Rules, 2017
Content
G.S.R......(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. (1) These rules may be called the Central Goods and Services Tax (Fifth 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.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),-
(a) after the words “A person applying for registration to”, the words “deduct or” shall beinserted;
(b) after the words “in accordance with the provisions of”, the words and figures “section 51,or, as the case may be,” shall be inserted.
3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September, 2019, the following sub-rule shall be inserted, namely:-
“(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even ifsuch ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46:
Provided that the supplier of such service in a screen other than multiplex screens may, athis option, follow the above procedure.”.
5. In the said rules, after rule 83A, with effect from such date as may be notified by the Central Government, the following rule shall be inserted, namely:-
“83B. Surrender of enrolment of goods and services tax practitioner.-
(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.”.
6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall besubstituted.
7. In the said rules, in rule 138E, in the first proviso,-
(a) after the words “Provided that the Commissioner may,” , the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall beinserted;
(b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures“in FORM GST EWB-06” shall be inserted.
8. In the said rules, after FORM GST PCT –05, with effect from such date as may be notified by the Central Government, the following forms shall be inserted, namely:-
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 the 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended videnotification No. 31/2019 - Central Tax, dated the 28th June, 2019, published vide number G.S.R. 457 (E), dated the 28th June, 2019.