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Amendment to CGST Rules, 2017 w.e.f. 28.06.2019

Amendment to CGST Rules, 2017

Notification No. 31/2019 – Central Tax dated 28th June, 2019

Rule 10A on Furnishing of Bank Account Details inserted: Taxpayers are required to furnish bank account information on the portal within 45 days of the grant of registration or the due date of GSTR-3B, whichever is earlier.

Effective Date- 28th June, 2019

Violation of Rule 10A - GST registration is liable to be cancelled of a person not furnishing the details required as per Rule 10A

Rule 21 of the CGST Rules, 2017

  • Clause (d) i.e. “violates the provision of rule 10A” inserted in rule 21 of CGST Rules, 2017
  • Effective Date- 28th June, 2019

Rule 32A inserted w.e.f 1st July, 2019

  • For the purpose of charging GST, the value of supply of good or services shall not include the value of Kerala Flood Cess charged thereon
  • 32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.
  • Effective date- 1st July, 2019; however, implementation of Kerala Flood Cess has been postponed. It will now be implemented w.e.f 1st August, 2019

Rule 46 and Rule 49 amended

  • A proviso has been inserted to provide the requirement of Quick Response (QR) code on tax invoice and bill of supply, subject to certain conditions and restrictions, as may be specified.
  • Effective date = To be Notified

Fungibility of integrated tax, central tax, State tax or Union territory tax or cess in the Electronic Cash Ledger

  • Rule 87 amended
  • A new Sub-rule 13 has been inserted to provide that a registered person can transfer any amount of tax/interest/penalty/fee to any other head in the electronic cash ledger, In this regard, form GST PMT-09 has also been introduced.
  • Effective Date= To be notified

Rule 138(10) and 138E have been amended - Proviso has been inserted to provide that the validity of e-way bill may be extended within eight hours from the time of its expiry.

  • Rule 138E has been amended to provide that taxpayers claiming the benefit of notification number 02/2019-Central Tax dated 07 March 2019 shall not be allowed to fill form GST EWB-01 if the return has not been filed for two consecutive quarters.

Amendment to GSTR-9 format:-

  • Tables of Annual Return have been amended to provide the details from April 2018 to March 2019 instead of April 2018 to September 2018.
  • Instructions of table 8A has been amended to provide that FORM GSTR-2A generated on 1 May 2019 shall be auto populated in table 8A
  • Formats of Forms REG-01, REG-07, REG-12, GSTR-04, RFD-05 and DRC-03 have also been changed to suit the amendments.
Effective date = 28 June 2019
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