Central Tax Notifications

CGST Notification 03/2019

Title Seeks to amend the CGST Rules, 2017
Number 03/2019
Date 29-01-2019
PDF Download

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 7Rate of tax of the composition levy

4) Rule 8Application for registration

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

6) Rule 21Registration to be cancelled in certain cases

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

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

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

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

11) Rule 80Annual Return

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

13) Rule 85Electronic Liability Register

14) Rule 86Electronic Credit Ledger

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

16) Rule 91Grant of provisional refund

17) Rule 92Order sanctioning refund

18) Rule 96ARefund 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