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 83A – 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