Latest CGST Rules Amended upto 18th April, 2018

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CGST RULES
(Last Updated On: May 25, 2018)

CGST Rules

(As on 18.04.2018)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

CHAPTER I
PRELIMINARY

1. Short title and Commencement.-(1) These rules may be called the Central Goods and
Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) ―FORM‖ means a Form appended to these rules;
(c) ―section‖ means a section of the Act;
(d) ―Special Economic Zone‖ shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of
2005);
(e) words and expressions used herein but not defined and defined in the Act
shall have the meanings respectively assigned to them in the Act.

CHAPTER II
COMPOSITION RULES

3. Intimation for composition levy.-(1) Any person who has been granted registration on a
provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under
section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or
verified through electronic verification code, on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, prior to the appointed day,
but not later than thirty days after the said day, or such further period as may be extended
by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the
appointed day, the registered person shall not collect any tax from the appointed day but
shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an
option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be
considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic
verification code, on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, prior to the commencement of the financial year for which
the option to pay tax under the aforesaid section is exercised 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 sixty days from the commencement of the relevant financial
year.
[(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 [one hundred
and eighty days] 1
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.]2

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