|Title||Seeks 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:-
- These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
- 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
With effect from 1st April, 2019, in the said rules,following FORM GST DRC, RFD, GSTR, PMT, & REG shall beinserted 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