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 8 – Application for registration
3) Rule 9 – Verification of the application and approval
4) Rule 21 – Registration to be cancelled in certain cases
5) Rule 21A – Suspension of registration
6) Rule 22 – Cancellation of registration
7) Rule 36 – Documentary requirements and conditions for claiming input tax credit
8) Rule 59 – Form and manner of furnishing details of outward supplies
9) Rule 86B – Restrictions on use of amount available in electronic credit ledger
10) Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill
11) Rule 138E – Restriction 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,
12) FORM GST REG 31