Central Goods and Service Tax (Fourteenth Amendment) Rules, 2018

Notification No. 74/2018 – Central Tax- Dated: – 31st December, 2018

The following rules except under point 9 will be effective from 31st December 2018.

1. Insertion of the sub rule 1(A) after sub rule (1) in rule 12:

Sub: – Application for GST registration in a state for collecting TCS u/s 52

If a person is applying for GST registration in a state for collecting TCS and he does not have any physical place of business in that state, even then he can apply for GST registration in that state.

While filing Form GST REG-07 (Application for registration as Tax deductor or Tax collector): ‑

Fill in Part A: –  Name of that state in which you have no physical presence

Fill in Part B: –  Name of that state in which the principal place of business is located.

2. Amendment in Rule 45(3):

Sub: – Details to be reported while filing Form ITC-04 (Intimation for goods/capital goods sent to job worker and received back)

The details of delivery challan issued for sending the goods from one job worker to another job worker are not required to be reported in Form ITC-04.

3. Insertion of proviso in Rule 46, 49, 54(2) & 54(4):

Sub: – Exemption from the requirement of signature or digital signature in case of issuance of electronic invoice

In case of issuance of electronic invoice, electronic bill of supply, electronic consolidated tax invoice & electronic ticket, the signature or digital signature of supplier or his authorized representative on the above-mentioned documents are not required.

4. Substitution of a clause in explanation (b) to rule 89(5):

Sub: – In case of refund for inverted duty structure, the meaning of relevant period is also to be taken from sub rule (4)

“Adjusted Total turnover” and “relevant period” shall have the same meaning as assigned to them in sub-rule (4).”

5. Insertion of a word in Rule 96(1)(a):

Sub: – In case of refund of IGST on export of goods

As per Rule 96(1), shipping bill filed by an exporter of goods shall be deemed to be an application for refund of IGST paid on the goods exported out of India. But such application shall be deemed to have been filed only when: –

(a) – the person in charge of the conveyance carrying the export goods duly files *a departure manifest or an export manifest or an export report covering the number and the date of shipping bills or bills of export; and

– the applicant has furnished a valid return in FORM GSTR-3B.

* word inserted by this notification

It means, now mere filing of departure manifest would amount to filing of refund application.

6. Insertion of a word in Rule 101(1):

Sub: – Compulsory audit by GST department

The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year *or part thereof or multiples thereof.

*word inserted by this notification

It means, now the compulsory audit by GST department can be done even for a part of the financial year.

7. Insertion of rule 109B after rule 109A: – (Appeals & Revision)

Sub: – Notice to person in case of revision of order affecting the person adversely

Rule 109B (1):If Revisional Authority decides to revise an order passed, which is likely to affect the person adversely, the Revisional Authority shall serve a notice to that person in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

Rule 109B (2): – The Revisional Authority shall issue a summary of the revised order in FORM GST APL-04 clearly indicating the final amount of demand confirmed, along with its revised order.

8. Substitution of Explanation 1 in Rule 138(1):

Sub: – Meaning of “handicraft goods” for the purpose of issuing E way bill

The meaning of “handicraft goods” shall be taken from the notification no. 21/2018-Central Tax (Rate) Dated: – 26th July 2018.

9. Insertion of Rule 138E after Rule 138D: – (To be notified later)

Sub: -Restriction on issuance of E way bill

No E way bill can be issued by a person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) in respect of a registered person (whether as a supplier or a recipient) who: –

I. being a composition dealer, has not filed GSTR-4 for the continuous two quarters,

II. being a person other than composition dealer, has not filed the GST returns for the continuous two months.

  • Commissioner can allow this on request by the above-mentioned person.
  • Before rejecting the request, that person will be provided an opportunity of being heard.

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