Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 45/2017 – Central
Tax
New Delhi, the 13th October, 2017
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) These rules may be called the Central Goods and Services Tax (Ninth
Amendment) Rules, 2017.
(2) 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 3, for sub-rule (3A), the following sub-rule shall be
substituted, namely:-
“(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a
person who has been granted registration on a provisional basis under rule 24 or
who has been granted certificate of registration under sub-rule (1) of rule 10
may opt to pay tax under section 10 with effect from the first day of the month
immediately succeeding the month in which he files an intimation in FORM GST
CMP-02, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner, on or before the 31st day of March, 2018, and
shall furnish the statement in FORM GST ITC-03 in accordance with the provisions
of sub-rule (4) of rule 44 within a period of ninety days from the day on which
such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the
declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been
furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Not with standing anything contained in rule
46 or rule 49 or rule 54, where a registered person is supplying taxable as well
as exempted goods or services or both to an unregistered person, a single
“invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be
substituted;
(b) after the words “by whatever name called”, the words “for the supply of
services made during a month at the end of the month” shall be inserted;
(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted,
namely:-
“Provided that the registered person who opts to pay tax under section 10
with effect from the first day of a month which is not the first month of a
quarter shall furnish the return in FORM GSTR-4 for that period of the quarter
for which he has paid tax under section 10 and shall furnish the returns as
applicable to him for the period of the quarter prior to opting to pay tax under
section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”,
the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be
substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted,
namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient |
Invoice details |
Shipping bill/ Bill of export |
Integrated Tax |
Cess |
No. |
Date |
Value |
No. |
Date |
Rate |
Taxable value |
Amt. |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
6A. Exports |
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6B. Supplies made to SEZ unit or SEZ Developer |
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6C. Deemed exports |
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(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted,
namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient |
Invoice details |
Integrated Tax |
Cess |
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No. |
Date |
Value |
Rate |
Taxable value |
Tax amount |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
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4A. Supplies made to SEZ unit or SEZ Developer |
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4B. Deemed exports |
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(viii) in FORM GSTR-4, after instruction no.9, the following shall be
inserted, namely:-
“10. For the tax periods July, 2017 to September, 2017 and October, 2017 to
December, 2017, serial 4A of Table 4 shall not be furnished.”
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No. 349/58/2017-GST(Pt.)]
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.
36/2017-Central Tax, dated the 29th September, 2017, published vide number G.S.R
1214 (E), dated the 29th September, 2017.
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