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As per Notification no. 49/2019 Central Tax dated 09.10.2019 following changes in CGST Rules-

1. in Rule-21A(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.";

2. In Rule-21A, the following sub-rule shall be inserted, namely:-

"Rule-21A(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 Rule-36, the following sub-rule shall be inserted, namely:-

"Rule-36(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 Rule 61(5), shall be substituted, with effect from 1st July,2017 namely:-

"Rule-61(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.";

5. Rule 61(6) shall be omitted , with effect from 1st July, 2017.

6. In Rule-83A(6),for clause (i), the following clause shall be substituted, namely:-

"Rule-83A(6)(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.".

7. In Rule-91(3), with effect from 24th September,2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted;

8. In Rule-91, following Sub-Rule with effect from 24th September, 2019, shall be inserted, namely:-

"Rule-91(4) -The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).".

9. In Rule-97 following Sub-Rule, with effect from 1st July, 2017, shall be inserted, namely,-

"Rule-97(7A) - The Committee shall make available to the Board 50 percent. 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.";

10. In Rule-97(8), clause (e) shall be omitted, with effect from 1st July, 2017.

11. In Rule-117(1A) - for the figures, letters and word "31st March,2019", the figures, letters and word "31st December,2019" shall be substituted.

12. In Rule-117(4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and word "30thApril,2019", the figures, letters and word "31st  January,2020", shall be substituted.

13. In Rule- 142 following  Sub-Rule, - shall be inserted, namely:-


"Rule-142(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.";

14. In Rule-142(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;

15. In Rule -142 following Sub-rule shall be inserted, namely:-

"Rule-142(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."

Disclaimer: The contents of this article are solely for informational purpose. It does not constitute professional advice or a formal recommendation. No part of this article should be distributed or copied without express written permission of the author.

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Category GST, Other Articles by - Kusum Gandhi