Amendments in CGST rules vide Notification No. 34/2017 dated 15.09.17

Amendments in CGST rules vide Notification No. 34/2017 dated 15.09.17

CGST Notification No. 34/2017 dated15th September, 2017

Seventh amendment to the CGST Rules, 2017.

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[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. 34/2017 Central Tax

New Delhi, the 15th September, 2017

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 further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Seventh Amendment)Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date oftheir publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as theprincipal rules), in rule 3

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

(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), aperson who has been granted registration on a provisional basis under rule 24 or whohas applied for registration under sub-rule (1) of rule 8 may opt to pay tax undersection 10 with effect from the first day of October, 2017 by electronically filing anintimation in FORM GST CMP-02, on the common portal either directly or througha Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions ofsub - rule (4) of rule 44 within a period of ninety days from the said date:

Provided that the said persons shall not be allowed to furnish the declaration inFORM GST TRAN-1 after the statement in FORM GST ITC-03 has beenfurnished.;

(ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3), thewords, brackets, figure and letter or sub-rule (3A) shall be inserted;

3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-

120A. Every registered person who has submitted a declaration electronically inFORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule119 and rule 120 may revise such declaration once and submit the reviseddeclaration in FORM GST TRAN-1 electronically on the common portal withinthe time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.;

4. In the principal rules, in rule 122, in clause (b), after the words Commissioners ofState tax or central tax, the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, -

(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-

"(3) The Technical Member shall be paid a monthly salary and otherallowances and benefits as are admissible to him when holding an equivalentGroup 'A' post in the Government of India:

Provided that where a retired officer is selected as a Technical Member, heshall be paid a monthly salary equal to his last drawn salary reduced by theamount of pension in accordance with the recommendations of the Seventh PayCommission, as accepted by the Central Government.";

(ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted,namely:-

"Provided further that upon the recommendations of the Council and subject to anopportunity of being heard, the Central Government may terminate theappointment of the Chairman at any time.";

(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted,namely:-

"Provided further that upon the recommendations of the Council and subject to anopportunity of being heard, the Central Government may terminate theappointment of a Technical Member at any time.";

6. In the principal rules, in rule 127, after clause (iii), the following clause shall beinserted, namely:-

"(iv) to furnish a performance report to the Council by the tenth of the close ofeach quarter.";

7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall beinserted, namely:-

Provided that where goods are sent by a principal located in one State to a jobworkerlocated in any other State, the e-way bill shall be generated by theprincipal irrespective of the value of the consignment:

Provided further that where handicraft goods are transported from one State toanother by a person who has been exempted from the requirement of obtainingregistration under clauses (i) and (ii) of section 24, the e-way bill shall begenerated by the said person irrespective of the value of the consignment.

Explanation For the purposes of this rule, the expression handicraft goodshas the meaning as assigned to it in the Government of India, Ministry ofFinance, notification No.32/2017-Central Tax dated 15.09.2017 published in theGazette vide number G.S.R 1158 (E) .;

8. In the principal rules, with effect from the 1st day of July, 2017, in FORMGST TRAN-1,

(i) in Serial No. 5(a), in the heading, after the words, figures and bracketsSection 140(1), the words, figures, brackets and letter , Section 140 (4) (a)and Section 140(9) shall be inserted;

(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after theword invoices, the words, brackets and letters (including Credit TransferDocument (CTD)) shall be inserted;

(iii) after the words Designation/Status, the following shall be inserted,namely:-

Instructions:

1. Central Tax credit in terms of sub-section (9) of section 140 of theCGST Act, 2017 shall be availed in column 6 of table 5 (a).

2. Registered persons availing credit through Credit TransferDocument (CTD) shall also file TRANS 3 besides availing creditin table 7A under the heading inputs.;

9. In the principal rules,with effect from the 1st day of July, 2017, in FORMGSTR-4, in Serial No.8, in entry 8B(2), for the words Intra-State Supplies, thewords Inter-State Supplies shall be substituted; 10. In the principal rules, with effect from the 30th day of August, 2017, in theNotes to FORM GST EWB-01, after Note 4, the following Note shall be inserted,namely:-

5. The details of bill of entry shall be entered in place of invoice where theconsignment pertains to an import.

[F. No. 349/58/2017-GST(Pt.)]

(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,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 videnotification No. 27/2017-Central Tax, dated the 30th August, 2017, published vide numberG.S.R 1121 (E), dated the 30th August, 2017.