Central Tax Notifications

CGST Notification 79/2020

Title Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.
Number 79/2020
Date 15-10-2020
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In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -

1) Short title and commencement. -

(1) These rules may be called the Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.

(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 46 - Tax invoice

3) Rule 67A - Manner of furnishing of return or details of outward supplies by short messaging service facility

4) Rule 80 - Annual return

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

6) Rule 142 - Notice and order for demand of amounts payable under the Act

With effect from 15th October, 2020, in the said rules,following FORM GSTR-1, GSTR-2A, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C, RFD-01, ASMT-16 & DRC shall be inserted and substituted, namely

7) FORM GSTR-1

8) FORM GSTR-2A

9) FORM GSTR-5

10) FORM GSTR-5A

11) FORM GSTR-9

12) FORM GSTR-9C

13) FORM GST RFD-01

14) FORM GST ASMT-16

15) FORM GST DRC-01

16) FORM GST DRC-02

17) FORM GST DRC-07

18) FORM GST DRC-08

19) FORM GST DRC-09

20) FORM GST DRC-24

21) FORM GST DRC-25