Amendments to Central Goods and Services Tax Rules, 2017

Amendments to Central Goods and Services Tax Rules, 2017 Central Government vide Notification No. 34/2017-Central Tax, dt. 15-09-2017 has am

CA Deepak Gupta

Sep 21, 2017

Last update on Sep 21, 2017

Amendments to Central Goods and Services Tax Rules, 2017 Central Government videNotification No. 34/2017-Central Tax, dt. 15-09-2017has amended the Central Goods & Services Tax Rules, 2017 as follows:

Rule No.	Existing Provision	Revised Provision	Impact
3 (3A)	-	(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 applied for registration under sub-rule (1) of rule8 mayopt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a 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 of sub - 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 in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.	This sub rule is inserted to give effect to the extension provided for opting for Composition Scheme upto 30^thSeptember 2017.
3(5)	(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.	Any intimation under sub-rule (1) or sub-rule (3)or sub-rule (3A)in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.	To give effect to the newly implemented sub-rule 3A
New Rule 120A	-	120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.	To give effect to the GST council decision that GST TRANS -1 can be revised once.
122(b)	(b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council.	(b) four Technical Members who are or have been Commissioners of State tax or central taxfor at least one yearor have held an equivalent post under the existing law, to be nominated by the Council.
124(3)	The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group A post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.	The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.	To provide for revised salary norms for the technical members of the Anti-Profiteering authority.
124(4) -Second Proviso	-	Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.	To rest the rights of termination of Chairman of Anti-Profiteering authority with GST Council.
124(5) -Second Proviso	-	Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time.	To rest the rights of termination of Technical Member of Anti-Profiteering authority with GST Council.
127 (iv) Second Proviso	-	to furnish a performance report to the Council by the tenth of the close of each quarter	Setting up of performance appraisal norms.
138	-	Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) .;	To give effect to e-way bill requirements cited inNotification No.32/2017-Central Tax dated 15.09.2017

About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.