Central Tax Notifications

Title Seeks to carry out changes in the CGST Rules, 2017.
Number 33/2019
Date 18-07-2019
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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, 2019.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2) Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source

3) Rule 46 - Tax invoice

4) Rule 54 - Tax invoice in special cases

5) Rule 83A - Examination of Goods and Services Tax Practitioners

6) Rule 137 - Tenure of Authority

7) Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01

With effect from 18th July, 2019, in the said rules,following FORM GST PCT,RFD,& EWB shall be inserted and substituted, namely

8) FORM GST PCT-05

9) FORM GST RFD-01 Annexure-1 Statement-5B

10) FORM GST RFD-01A Annexure-1 Statement-5B

11) FORM GST EWB-05

12) FORM GST EWB-06