[To be published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 03/2019 - Central Tax
New Delhi, the 29th January, 2019
G.S.R (E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Amendment)
Rules, 2019.
(2) Save as otherwise provided in these rules, they shall
come into force on the first day of February, 2019.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as
the said rules), in Chapter-II, in the heading, for the words "Composition
Rules", the words, "Composition Levy" shall be substituted.
3. In the said rules, in rule 7, in the Table, against serial number (3), in
column (3), for the word "goods", the words, "goods and services" shall be
substituted.
4. In the said rules, in rule 8, in sub rule (1),-
(a) the first proviso shall be omitted;
(b) in the second proviso, for the words "Provided further", the word "Provided"
shall be substituted.
5. In the said rules, for rule 11, the following rule shall be substituted,
namely:-
"11 Separate registration for multiple places of business within a State or a
Union territory.- (1) 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, namely:-
(a) such person has more than one place of business as defined in clause (85) of
section 2;
(b) such person shall not pay tax under
section 10 for any of his places of
business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax
under the Act on supply of goods or services or both made to another registered
place of business of such person and issue a tax invoice or a bill of supply, as
the case may be, for such supply.
Explanation. - For the purposes of clause (b), it is hereby clarified
that where any place of business of a registered person that has been granted a
separate registration becomes ineligible to pay tax under section 10, all other
registered places of business of the said person shall become ineligible to pay
tax under the said section.
(2) A registered person opting to obtain separate registration for a place of
business shall submit a separate application in FORM GST REG-01 in
respect of such place of business.
(3) The provisions of rule 9 and
rule 10 relating to the verification and the
grant of registration shall, mutatis mutandis, apply to an application submitted
under this rule".
6. In the said rules, after rule 21, the following rule shall be inserted,
namely:-
"Rule 21A. Suspension of registration.- (1) 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.
(2) Where the proper officer has reasons to believe that the registration of a
person is liable to be cancelled under
section 29 or under
rule 21, he may,
after affording the said person a reasonable opportunity of being heard, suspend
the registration of such person with effect from a date to be determined by him,
pending the completion of the proceedings for cancellation of registration under
rule 22.
(3) A registered person, whose registration has been suspended under sub-rule
(1) or sub-rule (2), shall not make any taxable supply during the period of
suspension and shall not be required to furnish any return under
section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be
deemed to be revoked upon completion of the proceedings by the proper officer
under rule 22 and such revocation shall be effective from the date on which the
suspension had come into effect.".
7. In the said rules, after rule 41, the following rule shall be inserted,
namely:-
"Rule 41A. Transfer of credit on obtaining separate registration for multiple
places of business within a State or Union territory.- (1) 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:
Provided that the input tax credit shall be transferred to the newly registered
entities in the ratio of the value of assets held by them at the time of
registration. Explanation. - For the purposes of this sub-rule, it is hereby
clarified that the 'value of assets' means the value of the entire assets of the
business whether or not input tax credit has been availed thereon.
(2) The newly registered person (transferee) shall, on the common portal, accept
the details so furnished by the registered person (transferor) and, upon such
acceptance, the unutilised input tax credit specified in
FORM GST ITC-02A shall
be credited to his electronic credit ledger.".
8. In the said rules, in rule 42, in sub-rule (1), in clause (i), in the
Explanation, after the word and figures "entry 84", the word, figures and letter
"and entry 92A" shall be inserted.
9. In the said rules, in rule 43,-
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and
figures "entry 84", the words, figures and letter "and entry 92A" shall be
inserted.
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
10. In the said rules, in rule 53,-
(a) in sub-rule (1), after the words and figures "
section 31", the words and
figures "and credit or debit notes referred to in section 34" shall be omitted;
(b) in sub-rule (1) clause (c) shall be omitted;
(c) in sub-rule (1) clause (i) shall be omitted;
(d) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(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.".
11. In the said rules, in rule 80, in sub-rule (3), after the words "Every
registered person", the words, brackets and figures "other than those referred
to in the proviso to sub-section (5) of
section 35," shall be inserted.
12. In the said rules, in rule 83,-
(a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the
words "Central Board of Indirect Taxes" shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words "eighteen months", the
words "thirty months" shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
"(8) A goods and services tax practitioner can undertake any or all of the
following activities on behalf of a registered person, if so authorised by him
to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for generation of e-way bill;
(g) furnish details of challan in FORM GST ITC-04;
(h) file an application for amendment or cancellation of enrolment under
rule
58; and
(i) file an intimation to pay tax under the composition scheme or withdraw
from the said scheme:
Provided that where any application relating to a claim for refund or an
application for amendment or cancellation of registration or where an intimation
to pay tax under composition scheme or to withdraw from such scheme has been
submitted by the goods and services tax practitioner authorised by the
registered person, a confirmation shall be sought from the registered person and
the application submitted by the said practitioner shall be made available to
the registered person on the common portal and such application shall not be
further proceeded with until the registered person gives his consent to the
same.".
13. In the said rules, in rule 85, in sub-rule (3), after the word and figures
"section 49", the words, figures and letters "section 49A
and section 49B,"
shall be inserted.
14. In the said rules, in rule 86, in sub-rule (2), after the word and figures
"section 49", the words, figures and letters "or
section 49A
or
section 49B,"
shall be inserted.
15. In the said rules, 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;".
16. In the said rules, in rule 91,-
(a) in sub-rule(2), the following proviso shall be inserted, namely:-
"Provided that the order issued in FORM GST RFD-04 shall not be required to be
revalidated by the proper officer.";
(b) in sub-rule (3), the following proviso shall be inserted, namely:-
"Provided that the payment advice in FORM GST RFD-05 shall be required to be
revalidated where the refund has not been disbursed within the same financial
year in which the said payment advice was issued.".
17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall
be inserted,
namely:-
"Provided that the order issued in FORM GST RFD-06 shall not be required to be
revalidated by the proper officer:
Provided further that the payment advice in FORM GST RFD-05 shall be required to
be revalidated where the refund has not been disbursed within the same financial
year in which the said payment advice was issued.".
18. In the said rules, in rule 96A ,-
(a) in the marginal heading, for the words "Refund of integrated tax paid on
export", the word "Export" shall be substituted;
(b) in sub-rule (1), in clause (b), after the words "convertible foreign
exchange", the words "or in Indian rupees, wherever permitted by the Reserve
Bank of India" shall be inserted.
19. In the said rules, in FORM GST REG-01,
1[in instruction 12, for the words “business
verticals” at both the places where they occur, the words “places of business”
and for the word “vertical”, the words “place of business””] shall be substituted.
20. In the said rules, in FORM GST REG-17, at the end, the following "Note"
shall be inserted, namely:-
1["Note: - Suspension of registration stands
revoked with effect from........(date)."]
21. In the said rules, in FORM GST REG-20, at the end, the following "Note"
shall be
inserted, namely:-
"Note: - Your registration stands suspended with effect from (date)".
22. In the said rules, after FORM GST ITC-02, the following form shall be
inserted,
namely:-
“FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section
(2) of section 25
1. | GSTIN of transferor | |
2. | Legal name of transferor | |
3. | Trade name of transferor, if any | |
4. | GSTIN of transferee | |
5. | Legal name of transferee | |
6. | Trade name of transferee, if any |
7. Details of ITC to be transferred
Tax | Amount of matched ITC available | Amount of matched ITC to be transferred |
1 | 2 | 3 |
Central Tax | ||
State Tax | ||
Integrated Tax | ||
Cess |
8. Verification
I __________________________________________
hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been
concealed there from.
Signature of authorised signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date---dd/mm/yyyy
Instructions:
1. Transferor refers to the registered person who
has an existing registration in a State or Union territory.
2. Transferee refers to the place of business for which a separate registration
has been obtained under rule 11.”.
23. In the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
“6 | To furnish information for generation of e-way bill | |
7 | To furnish details of challan in FORM GST ITC-04 | |
8 | To file an application for amendment or cancellation of enrolment under rule 58 | |
9 | To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”. |
24. In the said rules, in
FORM GSTR -4,-
(a) in clause 6,for the Table, the following Table shall be
substituted, namely:-
“Rate of tax | Total Turnover | Out of turnover reported in (2), turnover of services | Composition tax amount | |
Central Tax | State/UT Tax | |||
1 | 2 | 3 | 4 | 5”; |
.(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter | Rate | Original details | Revised details | ||||||
Total Turnover | Out of turnover report ed in (3), turnover of services | Central Tax | State/ UT Tax | Total Turnover | Out of turnover report ed in (7), turnover of services | Central Tax | State/ UT Tax | ||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10”; |
25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:-
“DECLARATION [rule 89(2)(f)] I hereby declare that tax
has not been collected from the Special Economic Zone unit /the Special
Economic Zone developer in respect of supply of goods or services or
both covered under this refund claim |
26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:-
“DECLARATION [rule 89(2)(f)] I hereby declare that tax
has not been collected from the Special Economic Zone unit /the Special
Economic Zone developer in respect of supply of goods or services or
both covered under this refund claim. |
27. In the said rules, in
FORM GST APL-01,-
(a) for clause 15, the following clause shall be substitited, namely:-
“15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars | Central tax | State/ UT tax | Integrated tax | Cess | Total amount | |||
a) Admitted amount | Tax/ Cess | < total > | < total > | |||||
Interest | < total > | |||||||
Penalty | < total > | |||||||
Fees | ||||||||
Other charges | < total > | |||||||
< total > | ||||||||
Tax/Cess
|
||||||||
b) Pre-deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) |
< total > |
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)
Sr. No. | Description | Tax payable | Paid through Cash/ Credit Ledger | Debit entry no. | Amount of tax paid | |||
Central tax | State/UT tax | Integrated tax | CESS | |||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
1. | Integrated tax | Cash Ledger | ||||||
Credit Ledger | ||||||||
2. | Central tax | Cash Ledger | ||||||
Credit Ledger | ||||||||
3. | State/UT tax | Cash Ledger | ||||||
Credit Ledger | ||||||||
4. | CESS | Cash Ledger | ||||||
Credit Ledger |
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. No . | Description |
Amount payable |
Debit entry no. | Amount paid | ||||||
Integrated tax | Central tax | State/UT tax | CESS | Integrated tax | Central tax | State/UT tax | CESS | |||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11”; |
1. | Interest | |||||||||
2. | Penalty | |||||||||
3. | Late fee | |||||||||
4. | Others (specify) |
(b) after clause 17, the following shall be
inserted, namely:-
“18. Place of supply wise details of the integrated tax paid (admitted amount
only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any
Place of Supply (Name of State/UT) | Demand | Tax | Interest | Penalty | Other | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7” |
Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] | ||||||
28. In the said rules, in
FORM
GST APL-05 ,-
(a) in clause 14,-
(i) in sub-clause (a), in the Table, for the brackets, figures and words "(20%
of
disputed tax)", the brackets, figures, words and letters "(20% of disputed tax/cess
but
not exceeding Rs.50 crore each in respect of CGST, SGST or cess or not exceeding
Rs.100 crore in respect of IGST and Rs.50 crore in respect of cess)" shall be
substituted;
(ii) in sub-clause (b), for the brackets, words and figures "(pre-deposit 20% of
the
disputed admitted tax and Cess)", the brackets, words, figures and letters
"(1[pre-deposit of 20% of the disputed
tax] and cess but not exceeding Rs. 50
crore
each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect
of
IGST and Rs. 50 crore in respect of cess)" shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
"15. Place of supply wise details of the integrated tax paid (admitted amount
only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of State/UT) | Demand | Tax | Interest | Penalty | Other | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7” |
Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))] | ||||||
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No.
3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610
(E), dated the 19th June, 2017 and last amended vide
notification No. 74/2018 -
Central Tax, dated the 31st December, 2018, published vide number G.S.R 1251
(E), dated the 31st December, 2018.