[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 Excise and Customs
Notification No. 14/2018 - Central Tax
New Delhi, the 23rd March, 2018
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 (Third Amendment) Rules, 2018.
(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,-
(i) in
rule 45, in sub-rule (1), after the words, “where such
goods are sent directly to a job worker”, occurring at the end, the following
shall be inserted, namely:- “, and where the goods are sent from one job worker
to another job worker, the challan may be issued either by the principal or the
job worker sending the goods to another job worker:
Provided that the challan
issued by the principal may be endorsed by the job worker, indicating therein
the quantity and description of goods where the goods are sent by one job worker
to another or are returned to the principal:
Provided further that the challan
endorsed by the job worker may be further endorsed by another job worker,
indicating therein the quantity and description of goods where the goods are
sent by one job worker to another or are returned to the principal.”;
(ii) in
rule 124 -
(a) in sub-rule (4), in the first proviso, after the words “Provided
that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first
proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125.
Secretary to the Authority.- An officer not below the rank of Additional
Commissioner (working in the Directorate General of Safeguards) shall be the
Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words
“to furnish a performance report to the Council by the tenth”, the word “day”
shall be inserted;
(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(vi) in
rule 133, after sub-rule
(3), the following sub-rule may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in
sub-rule (6) of rule 129 recommends that there is contravention or even
non-contravention of the provisions of
section 171 or these rules, but the
Authority is of the opinion that further investigation or inquiry is called for
in the matter, it may, for reasons to be recorded in writing, refer the matter
to the Director General of Safeguards to cause further investigation or inquiry
in accordance with the provisions of the Act and these rules.”;
(vii) for
rule 134, the following
rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three
members of the Authority shall constitute quorum at its meetings. (2) If the
Members of the Authority differ in their opinion on any point, the point shall
be decided according to the opinion of the majority of the members present and
voting, and in the event of equality of votes, the Chairman shall have the
second or casting vote.”;
(viii) after
rule 137, in the
Explanation, in clause (c), after sub-clause b, the following sub-clause shall
be inserted, namely: -
“c. any other person alleging, under sub-rule (1) of
rule 128, that a
registered person has not passed on the benefit of reduction in the rate of tax
on any supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices.”;
(ix), after
rule 138D, the
following Explanation shall be inserted, with effect from the 1st of April,
2018, namely:-
“Explanation. - For the purposes of this Chapter, the expressions
‘transported by railways’, ‘transportation of goods by railways’, ‘transport of
goods by rail’ and ‘movement of goods by rail’ does not include cases where
leasing of parcel space by Railways takes place.”.
[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.)
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. 12/2018-Central Tax, dated the 7th March, 2018, published vide number G.S.R 204 (E), dated the 7th March, 2018.