Central Goods and Services Tax (Ninth Amendment) Rules, 2019 as notified by Notification No. 75/2019–Central Tax dated: 26th December, 2019.

Above rules shall come into force on their date of Publication in Official Gazette.

In CGST Rules, 2017: With effect from 1/01/2020:

1). Under Rule 36(4): Instead of 20% ITC on invoices reflected in GSTR-2A,

10% ITC (on invoices reflected in GSTR-2A) shall be substituted”.

 After rule 86, new rule 86A inserted:

2) Rule 86A: Conditions of use of amount available in electronic credit ledger

The Commissioner/an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner (AC), having reasons to believe that credit of ITC available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as

1. The credit of ITC has been availed on the Strength of Tax invoices or Debit notes or documents prescribed under rule 36:

    • Issued by a Regd.Person who has found non-existent or not conducting business from Regd. Place of business; or
    • Without receiving Goods /Services or both; or

2. Tax charged in respect of such supply not paid to the Govt; or

3. Person who is availing credit found non-existent or not conducting business from Regd. Place of business; or

4. Person who is availing credit of ITC, who don’t have Tax invoice or any other document prescribed under rule 36

May, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount.

The Commissioner/officer authorised by him upon being satisfied that conditions for disallowing ITC no longer Exists, allow such ITC.

Such restriction shall cease to have effect after expiry of 1 Year from Date of Imposing Such Restriction.

W.E.F 11th January, 2020:

3) Restriction on furnishing of information in PART A of FORM GST EWB-01:

After clause (b), the following clause shall be inserted, namely:- “(c) A person other than a person paying tax U/s-10 of CGST Act , has not furnished the statement of outward supplies for any two months or quarters, as the case may be- “Shall not be allowed to furnish the information in PART A of FORM GST EWB-01”

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Qualification: CA in Job / Business
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