Central Tax Notifications

CGST Notification 31/2019

TitleSeeks to carry out changes in the CGST Rules, 2017.

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 (Fourth Amendment) Rules, 2019.
  2. Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette.

With effect from Central Goods and Services Tax (Fourth Amendment) Rules, 2019, as following rules shall be Inserted, Substituted and Omitted, Namely

2) Rule 10Issue of registration certificate

3) Rule 21Registration to be cancelled in certain cases

4) Rule 32Determination of value in respect of certain supplies

5) Rule 46Tax invoice

6) Rule 49Bill of supply

7) Rule 66Form and manner of submission of return by a person required to deduct tax at source

8) Rule 67Form and manner of submission of statement of supplies through an e- commerce operator

9) Rule 87Electronic Cash Ledger

10) Rule 91Grant of provisional refund

11) Rule 92Order sanctioning refund

12) Rule 94Order sanctioning interest on delayed refunds

13) Rule 95Refund of tax to certain persons

14) Rule 128Examination of application by the Standing Committee and Screening

15) Rule 129Initiation and conduct of proceedings

16) Rule 132Power to summon persons to give evidence and produce documents

17) Rule 133Order of the Authority

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

19) Rule 138ERestriction on furnishing of information in PART A of FORM GST EWB-01

With effect from 1st April, 2019, in the said rules, following FORM GST DRC, RFD, GSTR, PMT, & REG shall be inserted and substituted, namely

20) Form GST REG-01

21) Form GST REG-07

22) Form GST REG-12

23) Form GST GSTR-4

24) Form GST GSTR-9

25) Form GST PMT-09

26) Form GST RFD-05

(a) in Line 3 for the word “Advice”, the word “order” shall be substituted;

(b) in Line 4 for the word “Advice”, the word “order” shall be substituted;

(c) in Line 6, for the words and letters “To PAO/ Treasury/ RBI/ Bank”, the words and letters “To PAO, CBIC” shall be substituted.

27) Form GST RFD-10B

1) Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets.

2) Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied.

3) Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them.

4) Documents to be attached with the refund application:

a) Undertaking that all indigenous goods on which refund is being claimed have been received by the Duty-Free Shop/Duty Paid Shop (retail outlet);

b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist;

c) Copy of the returns for the period for which application is being filed.

28) Form GST DRC-03