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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 14/2018 – Central
Tax
New Delhi, the 23rd March, 2018
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 (Third Amendment) Rules, 2018.
(2) Save as otherwise provided
in these rules, they shall come into force on the date of their publication in
the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,-
(i) in rule 45, in
sub-rule (1), after the words, “where such goods are sent directly to a job
worker”, occurring at the end, the following shall be inserted, namely:-
“, and
where the goods are sent from one job worker to another job worker, the challan
may be issued either by the principal or the job worker sending the goods to
another job worker: Provided that the challan issued by the principal may be
endorsed by the job worker, indicating therein the quantity and description of
goods where the goods are sent by one job worker to another or are returned to
the principal: Provided further that the challan endorsed by the job worker may
be further endorsed by another job worker, indicating therein the quantity and
description of goods where the goods are sent by one job worker to another or
are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words
“Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the
first proviso, after the words “Provided that”, the letter “a” shall be
inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125.
Secretary to the Authority.- An officer not below the rank of Additional
Commissioner (working in the Directorate General of Safeguards) shall be the
Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance
report to the Council by the tenth”, the word “day” shall be inserted;
(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing
Committee”, the words “as may be allowed by the Authority” shall be substituted;
(vi) in rule 133, after sub-rule (3), the following sub-rule may be inserted,
namely:-
“(4) If the report of the Director General of Safeguards referred to in
sub-rule (6) of rule 129 recommends that there is contravention or even
non-contravention of the provisions of section 171 or these rules, but the
Authority is of the opinion that further investigation or inquiry is called for
in the matter, it may, for reasons to be recorded in writing, refer the matter
to the Director General of Safeguards to cause further investigation or inquiry
in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134.
Decision to be taken by the majority.- (1) A minimum of three members of the
Authority shall constitute quorum at its meetings.
(2) If the Members of the
Authority differ in their opinion on any point, the point shall be decided
according to the opinion of the majority of the members present and voting, and
in the event of equality of votes, the Chairman shall have the second or casting
vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause b,
the following subclause shall be inserted, namely: -
“c. any other person
alleging, under sub-rule (1) of rule 128, that a registered person has not
passed on the benefit of reduction in the rate of tax on any supply of goods or
services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.”;
(ix), after rule 138D, the following Explanation shall be inserted, with
effect from the 1st of April, 2018, namely:-
“Explanation. - For the purposes of
this Chapter, the expressions ‘transported by railways’, ‘transportation of
goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’
does not include cases where leasing of parcel space by Railways takes place.”.
[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
Note: - The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide notification
No.
3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610
(E), dated the 19th June, 2017 and last amended vide notification No.
12/2018-Central Tax, dated the 7th March, 2018, published vide number G.S.R 204
(E), dated the 7th March, 2018.
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