GST Rules

Key Highlights of CGST (2nd Amendment ) Rules, 2019

Goods and Services Tax - Central Government has amended the Central Goods and Services Tax Rules and these amendments have been made applicable with effect from 1st April 2019 by issuing Notification vide Notification No: 16/2019 – Central Tax dated 29th March 2019....

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Analysis of CGST (Fourteenth Amendment) Rules, 2018

Goods and Services Tax - 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 registra...

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Registration of Person required to collect TCS: Recent Changes

Goods and Services Tax - Insertion of New Sub-Rule (1A) To Rule 12 of The Central Goods And Service Tax Rules, 2017 related to persons who are required to obtain GST registration in order to collect tax (TCS). Vide notification no. 74/2018 – Central Tax dated 31st December, 2018, the Central Board of Indirect Taxes and Customs has introduced the […]...

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Recent Amendments in Provisions of Electronic Invoice under GST

Goods and Services Tax - With the introduction of the 14th Amendment to the Central Goods and Service Tax Rules, there were various amendments being undertaken with regard to the electronic invoice. The amendments were done by way of adding up of the proviso to various relevant rules and the same is explained below in a tabular format –...

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GST: Amended Definition of ‘Adjusted Total Turnover’- Rule 89(4)

Goods and Services Tax - Recently the government notified amendments to certain provisions of the CGST Rules, 2017 vide  Notification No. 39/2018 – Central Tax dated 04/09/2018. One of the amendments was in relation to Rule 89(4) which provides mechanism for calculation of refund amount of input tax credit in relation to zero-rated supply of goods or services ...

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Updated Central Goods and Services Tax Rules, 2017 till 23.04.2019

Goods and Services Tax - This article have updated Central Goods and Services Tax Rules, 2017 which were initially released on 19th June 2017 and amended by various notifications issued from time to time. CGST Rules are updated with notifications issued till 23rd April 2019. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Title...

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GST Rule 142A Procedure for recovery of dues under existing laws

Goods and Services Tax - Extract of Rule 142A of Central Goods and Service Tax Rules, 2017 as inserted vide Notification No. 60/2018-Central Tax Dated 30th October, 2018. 142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other [&helli...

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6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC

Goods and Services Tax - On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling , Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way. Detai...

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Final GST Assessment and Audit rules with Formats (19.06.2017)

Goods and Services Tax - Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly or through a Facilitation Centre notified...

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Final GST E-way rules (19.06.2017)

Goods and Services Tax - Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. ...

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Goods can’t be detained for Mere Non-Compliance of GST Rules

Re. P.B. Suresh Kumar, J (Kerala High Court) - The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act....

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Opportunity to apply for revocation of cancellation of GST registration

Circular No. 99/18/2019-GST - (23/04/2019) - Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of GST registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31...

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CBIC clarifies manner of utilization of GST input tax credit

Circular No. 98/17/2019-GST - (23/04/2019) - CBIC clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules vide Circular No. 98/17/2019-GST dated 23rd April 2019. Circular No. 98/17/2019-GST F. No. CBEC — 20/16/04/2018— GST Government of India Ministry of Finance Department of Revenue Central...

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Restriction on furnishing of info in PART A of GST EWB-01 WEF 21.06.2019

Notification No. 22/2019–Central Tax [G.S.R. 323(E)] - (23/04/2019) - Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 vide Notification No. 22/2019 – Central Tax Dated 23rd April, 2019. Rule 138E prescribes Restriction on furnishing of information in PART A of FORM GST EWB-01 in certain circumstances. Government of India Ministry ...

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Tax payment & GST Return Filing by 6% Composition Scheme dealers

Notification No. 21/2019–Central Tax [G.S.R. 322(E)] - (23/04/2019) - Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 i.e. for dealers who opted 6% Composition Scheme vide Notification No. 21/2019 – Central Tax Dated 23rd Ap...

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Central Goods and Services Tax (Third Amendment) Rules, 2019

Notification No. 20/2019–Central Tax [G.S.R. 321(E)] - (23/04/2019) - All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration...

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Recent Posts in "GST Rules"

Updated Central Goods and Services Tax Rules, 2017 till 23.04.2019

This article have updated Central Goods and Services Tax Rules, 2017 which were initially released on 19th June 2017 and amended by various notifications issued from time to time. CGST Rules are updated with notifications issued till 23rd April 2019. Details of Initial and Subsequent Notifications :- S. No. Notification No. and Date Title...

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Opportunity to apply for revocation of cancellation of GST registration

Circular No. 99/18/2019-GST (23/04/2019)

Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of GST registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, […]...

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CBIC clarifies manner of utilization of GST input tax credit

Circular No. 98/17/2019-GST (23/04/2019)

CBIC clarifies the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules vide Circular No. 98/17/2019-GST dated 23rd April 2019. Circular No. 98/17/2019-GST F. No. CBEC — 20/16/04/2018— GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST...

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Restriction on furnishing of info in PART A of GST EWB-01 WEF 21.06.2019

Notification No. 22/2019–Central Tax [G.S.R. 323(E)] (23/04/2019)

Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 vide Notification No. 22/2019 – Central Tax Dated 23rd April, 2019. Rule 138E prescribes Restriction on furnishing of information in PART A of FORM GST EWB-01 in certain circumstances. Government of India Ministry of Finance (Department of Revenue) Centr...

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Tax payment & GST Return Filing by 6% Composition Scheme dealers

Notification No. 21/2019–Central Tax [G.S.R. 322(E)] (23/04/2019)

Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 i.e. for dealers who opted 6% Composition Scheme vide Notification No. 21/2019 – Central Tax Dated 23rd April, 2019. Government of India Ministry ...

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Central Goods and Services Tax (Third Amendment) Rules, 2019

Notification No. 20/2019–Central Tax [G.S.R. 321(E)] (23/04/2019)

All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:...

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Key Highlights of CGST (2nd Amendment ) Rules, 2019

Central Government has amended the Central Goods and Services Tax Rules and these amendments have been made applicable with effect from 1st April 2019 by issuing Notification vide Notification No: 16/2019 – Central Tax dated 29th March 2019....

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Central Goods and Services Tax (Second Amendment) Rules, 2019

Notification No. 16/2019-Central Tax [G.S.R.294(E)] (29/03/2019)

CBIC notifies Central Goods and Services Tax (Second Amendment) Rules, 2019 vide Notification No. 16/2019—Central Tax dated 29th March, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 16/2019—Central Tax New Delhi, the 29th March, 2019 G.S.R.294(E). ...

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Central Goods and Services Tax (Amendment) Rules, 2019

Notification No. 03/2019 – Central Tax [G.S.R. 63(E)] (29/01/2019)

CBIC Seeks to amend the CGST Rules, 2017 by Central Goods and Services Tax (Amendment) Rules, 2019 notified vide Notification No. 03/2019 – Central Tax dated 29th January, 2019. Also Read- Corrigendum to Notification No. 03/2019 – Central Tax dated: 29th January, 2019 Multiple Registrations 1. Separate registration requirement for SEZ...

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Analysis of CGST (Fourteenth Amendment) Rules, 2018

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 registra...

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