Revised and amended CGST Rules 2017 applicable from 1st July 2017. Government has drastically amended CGST Rules notification no 3/2017-Central Tax dated 19.06.2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10 /2017 – Central Tax
New Delhi, the 28 June, 2017 7
Ashadha, 1939 Saka
G.S.R. ( )E.:– In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.
29. Value of supply of goods made or received through an agent.
30. Value of supply of goods or services or both based on cost.
31. Residual method for determination of value of supply of goods or services or both.
32. Determination of value in respect of certain supplies.
33. Value of supply of services in case of pure agent.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.
37. Reversal of input tax credit in the case of non-payment of consideration
38. Claim of credit by a banking company or a financial institution
39. Procedure for distribution of input tax credit by Input Service Distributor
40. Manner of claiming credit in special circumstances
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.
44. Manner of reversal of credit under special circumstances
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice
47. Time limit for issuing tax invoice
48. Manner of issuing invoice.
49. Bill of supply
50. Receipt voucher
51. Refund voucher
52. Payment voucher
53. Revised tax invoice and credit or debit notes
54. Tax invoice in special cases
55. Transportation of goods without issue of invoice
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons
57. Generation and maintenance of electronic records.
58. Records to be maintained by owner or operator of godown or warehouse and transporters
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.
60. Form and manner of furnishing details of inward supplies
61. Form and manner of submission of monthly return
62. Form and manner of submission of quarterly return by the composition supplier
63. Form and manner of submission of return by non-resident taxable person
64. Form and manner of submission of return by persons providing online information and database access or retrieval services.
65. Form and manner of submission of return by an Input Service Distributor.
66. Form and manner of submission of return by a person required to deduct tax at source.
67. Form and manner of submission of statement of supplies through an ecommerce operator.
68. Notice to non-filers of returns
69. Matching of claim of input tax credit
70. Final acceptance of input tax credit and communication thereof
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
72. Claim of input tax credit on the same invoice more than once.
73. Matching of claim of reduction in the output tax liability
74. Final acceptance of reduction in output tax liability and communication thereof
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.
76. Claim of reduction in output tax liability more than once.-
77. Refund of interest paid on reclaim of reversals.
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.
80. Annual return
81. Final return
82. Details of inward supplies of persons having Unique Identity Number
83. Provisions relating to a goods and services tax practitioner
84. Conditions for purposes of appearance
Chapter IX
Payment of Tax
85. Electronic Liability Register
86. Electronic Credit Ledger
87. Electronic Cash Ledger
88. Identification number for each transaction.
Chapter X
Refund
89. Application for refund of tax, interest, penalty, fees or any other amount
90. Acknowledgement
91. Grant of provisional refund
92. Order sanctioning refund
93. Credit of the amount of rejected refund claim
94. Order sanctioning interest on delayed refunds
95. Refund of tax to certain persons
96. Refund of integrated tax paid on goods exported out of India
97. Consumer Welfare Fund
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment
99. Scrutiny of returns
100. Assessment in certain cases
101. Audit
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling
104. Form and manner of application to the Authority for Advance Ruling
105. Certification of copies of advance rulings pronounced by the Authority
106. Form and manner of appeal to the Appellate Authority for Advance Ruling
107. Certification of copies of the advance rulings pronounced by the Appellate Authority
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority
109. Application to the Appellate Authority
110. Appeal to the Appellate Tribunal
111. Application to the Appellate Tribunal
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal
113. Order of Appellate Authority or Appellate Tribunal
114. Appeal to the High Court
115. Demand confirmed by the Court
116. Disqualification for misconduct of an authorised representative
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
118. Declaration to be made under clause (c) of sub-section (11) of section 142
119. Declaration of stock held by a principal and agent
120. Details of goods sent on approval basis
121. Recovery of credit wrongly availed
Chapter XV
Anti-Profiteering
122. Constitution of the Authority
123. Constitution of the Standing Committee and Screening Committees
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
125. Secretary to the Authority.
126. Power to determine the methodology and procedure
127. Duties of the Authority
128. Examination of application by the Standing Committee and Screening Committee
129. Initiation and conduct of proceedings
130. Confidentiality of information
131. Cooperation with other agencies or statutory authorities
132. Power to summon persons to give evidence and produce documents
133. Order of the Authority
134. Decision to be taken by the majority
135. Compliance by the registered person
136. Monitoring of the order
137. Tenure of Authority
Chapter XVI
E-way Rules
138. E-way rule
Form GST ITC – 01
Form GST ITC -02
Form GST ITC -03
Form GST ITC -04
Form GST ENR-01-Application for Enrolment u/s 35 (2)
Form GSTR-1 – Details of outward supplies of goods or services
Form GSTR-2 – Details of inward supplies of goods or services
FORM GSTR-2A – Details of auto drafted supplies
Form GSTR-3 – Monthly return
Form GSTR-3A – Notice to return defaulter u/s 46 for not filing return
FORM GSTR-3B
Form GSTR-4 Quarterly return for registered person opting for composition levy
Form GSTR-4A – Auto-drafted details for registered person opting for composition levy
Form GSTR-5 – Return for Non-resident taxable person
Form GSTR-5A – Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Form GSTR-6 Return for input service distributor
Form GSTR-6A Details of supplies auto-drafted form
Form GSTR-7 Return for Tax Deducted at Source
Form GSTR 7A Tax Deduction at Source Certificate
Form GSTR – 8 Statement for tax collection at source
Form GSTR -11 Statement of inward supplies by persons having Unique Identification Number (UIN)
Form GST PCT – 1 Application for Enrolment as Goods and Services Tax Practitioner
Form GST PCT-02 Enrolment Certificate of Goods and Services Tax Practitioner
Form GST PCT-03 Show Cause Notice for disqualification
Form GST PCT-04 Order of rejection of enrolment as GST Practitioner
Form GST PCT-05 Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
FORM-GST-RFD-01 Application for Refund
FORM-GST-RFD-02 Acknowledgment
FORM-GST-RFD-03 Deficiency Memo
FORM-GST-RFD-04 Provisional Refund Order
FORM-GST-RFD-05 Payment Advice
FORM-GST-RFD-06 Refund Sanction/Rejection Order
FORM-GST-RFD-07 Order for Complete adjustment of sanctioned Refund
FORM-GST-RFD-08 Notice for rejection of application for refund
FORM-GST-RFD-09 Reply to show cause notice
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