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CBIC amended the CGST Rules, 2017 w.e.f February 01, 2019

The Central Board of Indirect taxes & Customs(“CBIC”) vide its Notification No. 03/2019 – Central Tax dated January 29, 2019 makes further amendment in CGST Rules 2017. The gist of the notification has been discussed here under for the ease of understanding.

 
Amendment in CGST Rules 2017
Sr No. Registration
01. Rule 11 - Separate registration for multiple places of business within a State or a Union territory. - It is substituted and can be read as follows: Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions.
02. Rule 21A - Suspension of registration After rule 21, the following rule 21A shall be inserted as follows:- Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.
Input Tax Credit
03. Rule 41A - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory After rule 41, the following rule shall be inserted as follows:- A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner.
Tax Invoice
04. Rule 53 (1A) - A credit or debit note referred to in section 34 shall contain the following particulars. After clause 1 of Rule 53 new clause 1A is inserted as “(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:– (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative.”
Refund
05. Rule 89(2)(f) – Declaration to SEZ unit In rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- “(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”
 

 

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