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

Oct 31, 2018 | by Avantis RegTech Legal Research Team


  The Central Board of Indirect Taxes and Customs (CBIC) on October 30, 2018 has published the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018 to further amend the Central Goods and Services Tax Rules, 2017.

 

Some of the major amendment in the Central Goods and Services Tax Rules, 2017 are as under:

 

·         After Rule 83, the following rule shall be inserted, namely:

 

83A- Examination of Goods and Services Tax Practitioners:

 

The Section provide the procedure to be followed for passing the examination by every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule.

 

·         After Rule 142, the following rule shall be inserted, namely:

 

142A- Procedure for recovery of dues under existing laws.

 

·         After FORM GST DRC-07, the following form shall be inserted, namely:

 

FORM GST DRC-07A: Summary of the order creating demand under existing laws.

 

·         after FORM GST DRC-08, the following form shall be inserted, namely:

 

FORM GST DRC-08A: Amendment/Modification of summary of the order creating demand under existing laws.

 

[Notification No.60/2018-Central tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-60-central-tax-english-2018.pdf;jsessionid=9368BC03022C456CFEEE1AF779470163


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