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Central Tax Notifications

Title Second Amendment (2018) to CGST Rules
Number 12/2018
Date 07-03-2018
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(1) 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

(Refer to the Notification's PDF for amendment to the Central Goods and Services Tax Rules, 2017.), namely:-

(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(2) In the Central Goods and Services Tax Rules, 2017, -

(i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:-

"(iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;”;

(ii)for rule 138, the following rule shall be substituted, namely:-

Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill

(iii) for rule 138A, the following rule shall be substituted, namely:-

Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance

(iv) for rule 138B, the following rule shall be substituted, namely:-

Rule 138B - Verification of documents and conveyances

(v) for rule 138C, the following rule shall be substituted, namely:-

Rule 138C - Inspection and verification of goods

(vi) for rule 138D, the following rule shall be substituted, namely:-

Rule 138D - Facility for uploading information regarding detention of vehicle

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 vide notification No. 3/2018-Central Tax, dated the 23rd January, 2018, published vide number G.S.R 52(E), dated the 23rd January, 2018.