CBIC made various amendments in Central Goods and Services Tax Rules, 2017

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CBIC vide Notification No. 33/2019 – Central Tax dated July 18, 2019 has made various amendments in Central Goods and Services Tax Rules, 2017 which are prospectively effective from the date of notification.

Following are the gist of the amendments made thereunder:

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

Under Rule 12(1A) [New word inserted]:

(a) after the words “A person applying for registration to”, the words “deduct or” has been inserted.

(b) after the words “in accordance with the provisions of”, the words and figures “Section 51, or, as the case may be,” has been inserted.

These amendments in Rule 12(1A) has been made to bring tax deductor at the same foot with tax collector for complying with the requirement of mentioning the name of the State or Union territory in GST REG-07 in cases where, there is no physical presence of deductor or collector of tax.

Rule 46: Tax invoice

Amendment in fourth proviso w.e.f September 1, 2019: After the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted. This amendment mandates multiplexes to issue invoice to unregistered persons and persons not requiring tax invoice as well. This amendment need to be read in conjunction with newly inserted Rule 54(4A).

Rule 54: Tax invoice in special cases

Inserted Rule 54 (4A) [newly inserted]: A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if  such ticket does not contain the details of the recipient of service but contains the other information as mentioned under Rule 46: Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.

Rule 83A:  Examination of Goods and Services Tax Practitioners

Inserted Rule 83B [newly inserted]: Surrender of enrolment of Goods and Services Tax Practitioner (“GSTP”)-

(1) A GSTP seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.

Rule 137: Tenure of Authority/National Anti-profiteering Authority 

Under rule 137 wherein the words “two years”, the words “four years” shall be substituted.
The tenure of Anti-Profiteering-Authority has been increased from two years to four years.

138E: Restriction on furnishing of information in PART A of FORM GST EWB-01

Amendment in the fourth proviso: 

(a) after the words “Provided that the Commissioner may,”, the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall be inserted;
(b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-06” shall be inserted.

These amendments have been made to prescribe Form GST EWB-05, wherein application can be made for generation of E-way bill even after registered person has been seized to do so. Where in respect to such application is permission is granted for generation of E-way bill, such permission shall be granted in Form GST EWB-06.

New Forms Inserted:

FORM GST PCT-06 : Application for Cancellation of enrolment as GSTP.

FORM GST PCT-07 : Order of cancellation of enrolment as GSTP.

FORM GST EWB-05 : Application for unblocking of the facility for generation of E-Way Bill.

FORM GST EWB – 06 : Order for permitting/rejecting an application for unblocking of the facility for generation of E-Way Bill.

In FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [Rule 89(2)(g)]: Refund Type: On account of deemed exports

In FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [Rule 89(2)(g)]: Refund Type: On account of deemed exports

Complete Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/notfctn-33-central-tax-english-2019.pdf