Central Tax Notifications

CGST Notification 49/2019

Title Seeks to carry out changes in the CGST Rules, 2017.
Number 49/2019
Date 09-10-2019
PDF Download

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 (Sixth 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 (Sixth Amendment) Rules, 2019, as following rules shall be Inserted,Substituted and Omitted, Namely

2) Rule 21ASuspension of registration

3) Rule 36Documentary requirements and conditions for claiming input tax credit

4) Rule 61Form and manner of submission of monthly return

5) Rule 83AExamination of Goods and Services Tax Practitioners

6) Rule 91Grant of provisional refund

7) Rule 97Consumer Welfare Fund

8) Rule 117Transitional Provisions

9) Rule 142Demand and Recovery

With effect from 09th October, 2019, in the said rules,following FORM GST DRC-01A shall be inserted, namely