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Seeks to amend notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 vide Notification No. 05/2022- Central Tax (Rate) | Dated: 13th July, 2022

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi

Notification No. 05/2022- Central Tax (Rate) | Dated: 13th July, 2022

G.S.R. 547(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely: –

In the said notification, in the Table, –

(1) against serial number 1, in column (2), –

(a) the words, figures and symbols “who has not paid central tax at the rate of 6%,” shall be omitted;

(b) after the proviso the following proviso shall be inserted, namely: –

“Provided further that nothing contained in this entry shall apply where, –

i. the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and

ii. the supplier has issued a tax invoice to the recipient charging Central Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.”;

(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” shall be omitted;

(3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(1) (2) (3) (4)
“5AA Service by way of renting of residential  dwelling     to a registered person. Any
person
Any registered person.”;

(4) after Annexure II, the following annexure shall be inserted, namely: –

Annexure III

Declaration

I/we have taken registration under the CGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge.”.

II. This notification shall come into force with effect from the 18th July, 2022.

No. 190354/176/2022-TRU

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: -The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 29/2019 -Central Tax (Rate), dated the 31st December, 2019 published in the official gazette vide number G.S.R. 971(E), dated the 31st December, 2019.

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4 Comments

  1. Nilesh Deshmukh says:

    if i paid Rs 110,000/- to Advocate, so plz, help n guide me , on which amount shall i paid RCM GST (1,10,000 / 118%=93,220) OR on 1,10,000/- same Query about Rent also

  2. G S Srinatha says:

    05/2022- dt: 13th July, 2022 is not found at https://www.cbic.gov.in/htdocs-cbec/gst/newgst

    Notification No. 05/2022 – Central Tax

    New Delhi, the 17 May, 2022
    G.S.R…..(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and
    Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax
    Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for
    furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24 day of May, 2022.

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