Central Tax Notifications

CGST Notification 94/2020

Title Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.
Number 94/2020
Date 22-12-2020
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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 the 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 (Fourteenth 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 8Application for registration

3) Rule 9Verification of the application and approval

4) Rule 21Registration to be cancelled in certain cases

5) Rule 21ASuspension of registration

6) Rule 22Cancellation of registration

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

8) Rule 59Form and manner of furnishing details of outward supplies

9) Rule 86BRestrictions on use of amount available in electronic credit ledger

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

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

With effect from 22nd December, 2020, in the said rules, following FORM GST REG 31 shall be inserted, namely,