Amendment to CGST Rules, 2017

Surrender of enrolment of GST practitioner

Rule 83B inserted in CGST Rules, 2017 and Form GST PCT-06 notified for the same.

1. A GST practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

2. The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.

Amendment to Rule 138E

1. Application for unblocking of the facility for generation of E- Way Bill.

i) FORM GST EWB-05 notified for the same.

2. Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill. 

(i) Commissioner may, for reasons to be recorded in writing, by order, permit or reject.

(ii) FORM GST EWB 06 notified for the same.

3. Tenure of Anti-Profiteering Authority enhanced to four years

Rule 137 of the CGST Act, 2017: The Authority shall cease to exist after the expiry of four years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.

4. Electronic Invoicing by Mulltiplex screens :

Rule 54(4A) : A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46.