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Central Tax Notifications

Title Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017
Number 26/2018
Date 13-06-2018
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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, namely:-

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

(2) Save as otherwise provided, 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, -

(i) Rule 37 - Reversal of input tax credit in the case of non-payment of consideration

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

(iii) with effect from 01st July, 2017, Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

(iv) with effect from 01st July, 2017, Rule 95 - Refund of tax to certain persons

(v) Rule 97 - Consumer Welfare Fund

(vi) Rule 133 - Order of the Authority

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

(viii)in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-

“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;

(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,

(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-

“(11) Sales Tax practitioner under existing law for a period of not less than five years

(12) tax return preparer under existing law for a period of not less than five years”;

(b) after the “Consent”, the following shall be inserted, namely:- “Declaration I hereby declare that:

(i) I am a citizen of India;

(ii) I am a person of sound mind;

(iii) I have not been adjudicated as an insolvent; and

(iv) I have not been convicted by a competent court.”;

(x) in FORM GST RFD-01, in Annexure-1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

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(b) for Statement 5B, the following Statement shall be substituted, namely:-

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(xi) in FORM GST RFD-01A, in Annexure-1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

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(b) for Statement 5B, the following Statement shall be substituted, namely:-

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