CGST Rules amended by notifying Central Goods and Services Tax (6th Amendment) Rules, 2019 – GST Notification 49/2019

Notification 49/2019-Central Tax ,dt. 09-10-2019

  1. Rule 21A deals with Suspension of Registration. Explanation to Sub-rule (3) states that the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.
    Sub-rule (5) states that the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension procedure as specified shall apply wherever any order having the effect of revocation of suspension of registration has been passed.
  2. Sub-rule (4) states the manner of claiming the Input Tax credit for the invoices not uploaded by the Supplier.
  3. Sub-rule (5) states that where the due-date is extended for GSTR-1/GSTR-2, the return of GSTR-3B shall be furnished through common electronic portal in such manner and subject to such conditions as the Commissioner may, by notification, specify and that where in GSTR-3B is required to be furnished, GSTR-3 shall not be required to be furnished.
  4. Clause (i) id Sub-rule (6) of Rule 83A requires the specified persons as mentioned in Rule 83(1)(b) and Rule (83)(2) to pass the examination within the stipulated period.
  5. Rule 91 now includes the crediting of refund into the bank account of the applicant on the basis of a consolidated payment advice (earlier this was only on the basis of application of the refund). Also, Government shall be disbursing such refund on basis of Consolidated payment advice.
  6. Sub-rule(7A) of Rule 97 states that the Committee shall make available to the Board 50 per cent. of the amount credited to the Consumer welfare Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum. Accordingly, clause (e) of sub-rule 8 is omitted.
  7. Extension in the due-dates of Tran-1 and Tran-2 to 31st December, 2019 and 31st January, 2020 respectively through insertion of words in Sub-rule (1A) and Sub-rule (4) Clause (b) sub-clause (iii) of Rule 117
  8. New insertions under Rule 142 are regarding the Part A and Part B of new FORM GST DRC-01A
Abhishek Sharma

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