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Central Tax Notifications

Title Seeks to amend the CGST Rules, 2017
Number 03/2019
Date 29-01-2019
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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 (Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.

2) In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substituted.

3) Rule 7 - Rate of tax of the composition levy

4) Rule 8 - Application for registration

5) Rule 11 - Separate registration for multiple business verticals within a State or a Union territory

6) Rule 21 - Registration to be cancelled in certain cases

7) Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

8) Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

9) Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

10) Rule 53 - Revised tax invoice and credit or debit notes

11) Rule 80 - Annual Return

12) Rule 83 - Provisions relating to a goods and services tax practitioner

13) Rule 85 - Electronic Liability Register

14) Rule 86 - Electronic Credit Ledger

15) Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

16) Rule 91 - Grant of provisional refund

17) Rule 92 - Order sanctioning refund

18) Rule 96A - Refund of integrated tax paid on goods or services exported out of India

19) FORM GST REG-01

20) FORM GST REG-17

21) FORM GST REG-20

22) FORM GST ITC-02A

23) FORM GST PCT-05

24) FORM GSTR-4

25) FORM GST RFD-01

26) FORM GST RFD-01A

27) FORM GST APL-01

28) FORM GST APL-05