[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. 49/2019 - Central Tax
New Delhi, the 9th October, 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 (Sixth Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said rules), in
rule
21A,-
(a) in sub-rule (3), the following explanation shall be inserted, namely:-
Explanation.-For the purposes of this sub-rule, the expression shall not make
any taxable supply shall mean that the registered person shall not issue a tax
invoice and, accordingly, not charge tax on supplies made by him during the
period of suspension.;
(b) after sub-rule (4), the following sub-rule shall be inserted, namely:-
(5) Where any order having the effect of revocation of suspension of
registration has been passed, the provisions of clause (a) of sub-section (3) of
section 31 and
section 40 in respect of the supplies made during the period of
suspension and the procedure specified therein shall apply..
3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted, namely:-
(4) Input tax credit to be
availed by a registered person in respect of invoices or debit notes, the
details of which have not been uploaded by the suppliers under sub-section (1)
of section 37, shall not exceed 20 per cent. of the eligible credit available in
respect of invoices or debit notes the details of which have been uploaded by
the suppliers under sub-section (1) of
section 37..
4. In the said rules, in rule 61,- (a) for sub-rule (5), the following sub-rule
shall be substituted, with effect from the 1st July, 2017 namely:-
(5) Where the time limit for
furnishing of details in FORM GSTR-1 under
section 37 or in
FORM
GSTR-2 under section 38 has been extended, the return specified in
sub-section (1) of section 39 shall, in such manner and subject to such
conditions as the Commissioner may, by notification, specify, be furnished in
FORM GSTR-3B
electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM
GSTR-3B is required to be furnished
by a person referred to in sub-rule (1) then such person shall not be required
to furnish the return in FORM GSTR-3.;
(b) sub-rule (6) shall be omitted with effect from the 1st July,
2017.
5. In the said rules, in
rule
83A, in sub-rule (6), for clause (i), the following clause shall be substituted,
namely:-
(i) Every person referred to in clause (b) of sub-rule (1) of
rule 83 and who
is enrolled as a goods and services tax practitioner under sub-rule (2) of the
said rule is required to pass the examination within the period as specified in
the second proviso of sub-rule (3) of the said rule..
6. In the said rules, in
rule 91,
-
(a) in sub-rule (3), with effect from the 24th September, 2019, after
the words application for refund, the words on the basis of a consolidated
payment advice: shall be inserted;
(b) after the sub-rule (3), with effect from the 24th September,
2019, the following sub-rule shall be inserted, namely:-
(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3)..
7. In the said rules, in
rule 97,
-
(a) after sub-rule (7), with effect from the 1st July, 2017, the following
sub-rule shall be inserted, namely,-
(7A) The Committee shall make
available to the Board 50 per cent. of the amount credited to the Fund each
year, for publicity or consumer awareness on Goods and Services Tax, provided
the availability of funds for consumer welfare activities of the Department of
Consumer Affairs is not less than twenty-five crore rupees per annum.;
(b) in sub-rule (8), with effect from the 1st July, 2017, clause (e)
shall be omitted.
8. In the said rules, in rule 117, -
(a) in sub-rule (1A) for the
figures, letters and word 31st March, 2019, the figures, letters
and word 31st December, 2019 shall be substituted.
(b) in sub-rule (4), in clause (b) ,in sub-clause (iii), in the proviso for the
figures, letters and word 30th April, 2019, the figures, letters
and word 31st January, 2020 , shall be substituted.
9. In the said rules, in
rule
142, -
(a) after sub-rule (1) the following sub-rule shall be inserted, namely:-
(1A) The proper officer shall, before service of notice to the person
chargeable with tax, interest and penalty, under sub-section (1) of
Section 73 or sub-section (1) of
Section 74, as the case may be, shall communicate the
details of any tax, interest and penalty as ascertained by the said officer, in
Part A of FORM GST DRC-01A.;
(b) in sub-rule (2), after the words in accordance with the provisions of the
Act, the words, figures and brackets , whether on his own ascertainment or, as
communicated by the proper officer under sub-rule (1A), shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
(2A) Where the person referred to in sub-rule (1A) has made partial payment of
the amount communicated to him or desires to file any submissions against the
proposed liability, he may make such submission in Part B of
FORM GST
DRC-01A. .
10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:-
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FORM GST DRC-01A Date: No.: Date: Sub.: Case Proceeding Reference No - Intimation of liability under section 73(5)/section 74(5) - reg. Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:
The grounds and quantification are attached / given below: You are hereby advised to pay the amount
of tax as ascertained above along with the amount of applicable interest
in full by
.. , failing which Show Cause Notice will be issued under
section 73(1). Proper Officer
Part B Date: No.: Sub.: Case Proceeding Reference No - Payment/Submissions in response to liability intimated under Section 73(5)/74(5) - reg. Please refer to
Intimation ID
in respect of Case ID
.vide which the liability
of tax payable as ascertained under section 73(5) / 74(5) was intimated. OR B. the said liability is not acceptable and the submissions in this regard are attached / given below: Authorised Signatory
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[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
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. 33/2019 - Central Tax, dated the 18th July, 2019, published vide number G.S.R. 513 (E), dated the 18th July, 2019.