CGST Notification No. 7/2017-Central Tax dated 27.06.17

Notification No. 7/2017- Central Tax amending Notification No. 3/2017– Central Tax has been issued

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

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

Notification No. 7/2017 Central Tax

New Delhi, the 27th June, 2017
6 Ashadha, 1939 Saka

G.S.R. (E).- In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government hereby makes the followingrules to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Amendment)Rules, 2017.
   (2) They shall be deemed to have come into force with effect from the 22nd day ofJune, 2017.
2. In the Central Goods and Services Tax Rules, 2017,-

(a) in rule 1, in the heading, the word , Extent shall be omitted;

(b) in rule 10, in sub-rule (4), for the words digitally signed, the words duly signedor verified through electronic verification code shall be substituted;

(c) in rule 13, in sub-rule (4), for the word signed, the words duly signed or verifiedthrough electronic verification code shall be substituted;

(d) in rule 19, in sub-rule (1), in the second proviso, for the words the said rule, thewords, brackets and figures sub-rule (2) of rule 8 shall be substituted;

(e) in rule 21, for clause (b), the following clauses shall be substituted, namely:-

(b) issues invoice or bill without supply of goods or services in violation of theprovisions of the Act, or the rules made there under; or

(c) violates the provisions of section 171 of the Act or the rules madethere under.;

(f) in rule 22, in sub-rule (3), the words, brackets and figure sub-rule (1) of shall beomitted;

(g) in rule 24,-

(i) in sub-rule (1), the second proviso shall be omitted;

(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-

(3A) Where a certificate of registration has not been made available to theapplicant on the common portal within a period of fifteen days from thedate of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within thesaid period, the registration shall be deemed to have been granted and thesaid certificate of registration, duly signed or verified through electronicverification code, shall be made available to the registered person on thecommon portal.;

(h) in rule 26, in sub-rule (3), for the words specified under the provisions of theInformation Technology Act, 2000 (21 of 2000), the words or through e signatureas specified under the provisions of the Information Technology Act,2000 (21 of 2000) or verified by any other mode of signature or verification asnotified by the Board in this behalf. shall be substituted;

(i) in Form GST CMP-04, in the table, for serial number 5 and the entries relatedthereto, the following shall be substituted, namely:-

5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notifiedby the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 ofSchedule II

(iii) Any other supplier eligible for composition levy.;

(j) in Form GST CMP-07, for the brackets, words and figures [See rule 6(6)], thebrackets, words and figures [See rule 6(5)] shall be substituted;

(k) in Form GST REG-12, for the words and figures within 30 days, the words andfigures within 90 days shall be substituted;

(l) in Form GST REG-25,-

(i) for the words and letters, Provisional ID, the letters GSTIN shall be substituted;

(ii) the words Place and shall be omitted.

[F. No. 349/58/2017-GST]

(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, Section3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017 publishedvide G.S.R number 610 (E), dated the 19th June, 2017.

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• Download the official notification 7/2017 Central Tax dated 19.06.2017