Central Goods and Services Tax (Ninth Amendment) Rules, 2018

Sep 11, 2018 | by Avantis RegTech Legal Research Team

The Central Government, on September 10, 2018, has made the Central Goods and Services Tax (Ninth Amendment) Rules, 2018 to further amend the Central Goods and Services Tax Rules, 2017.

In the Central Goods and Services Tax Rules, 2017, the following amendments have been made:

(a)    in Rule 117 which gives provisions for submission of electronic declaration in FORM GST TRAN-1, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;

(b)   in Rule 117, in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-

“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;

(c)    Rule 142(5) gives the Sections under which order can be passed for demand of amounts payable. Pursuant to the order, the person chargeable with tax has to upload a summary of the order issued in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by him.  In Rule 142(5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.  Section 125 gives the general penalty stating that any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to Rs. 25, 000/-.

These amendments shall come into force on the date of their publication in the Official Gazette.

[Notification No. 48 /2018 – Central Tax]


URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-48-central-tax-english.pdf;jsessionid=5657A8BE965B5EE828D1DF8C370162CC


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