Latest amendments in GST Rules

  1. Rule 10A has been 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 = 28 June 2019;

2.Rule 21 has been amended- GST registration is liable to be cancelled of a person not furnishing the details required as per Rule 10A referred above.
Effective date = 28 June 2019.

  1. Rule 32A has been inserted – 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. Effective date = 01st July 2019.
  2. Rule 46 and Rule 49 has been 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.

  1. Rule 66(2), 67(2) and 87(9) has been amended – Rules relating to the procedure of claiming TDS / TCS deducted has been amended.

Effective date = 28 June 2019.

  1. Rule 87 has been 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.

  1. Rule 95A has been inserted – Rule 95A has been inserted to provide the refund mechanism to the retail outlets established in the departure area of an International Airport. In this regard, form GST RFD-10B has also been introduced.

Effective date = 01st July 2019.

  1. Rule 128, 129, 132 and 133 have been amended- Rules relating to anti-profiteering has been amended.

Effective date = 28 June 2019.

  1. Rule 138(10) and 138 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.

Effective date = 28 June 2019.

  1. Amendment to GSTR-9 format:- Tables of Annual Return has 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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