CBEC amends CGST Rules,2017 (Third Amendment Rules, 2018)

Amending the CGST Rules, 2017(Third Amendment Rules, 2018)

[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. 14/2018 Central Tax

New Delhi, the 23rd March, 2018

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. (1) These rules may be called the Central Goods and Services Tax (Third Amendment)Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of theirpublication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017,-

(i) in rule 45, in sub-rule (1), after the words, where such goods are sent directly to a jobworker, occurring at the end, the following shall be inserted, namely:-

, and where the goods are sent from one job worker to another job worker, thechallan may be issued either by the principal or the job worker sending the goods toanother job worker:

Provided that the challan issued by the principal may be endorsed by the job worker,indicating therein the quantity and description of goods where the goods are sent byone job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be further endorsedby another job worker, indicating therein the quantity and description of goods wherethe goods are sent by one job worker to another or are returned to the principal.;

(ii) in rule 124

(a) in sub-rule (4), in the first proviso, after the words Provided that, the letter ashall be inserted;

(b) in sub-rule (5), in the first proviso, after the words Provided that, the letter ashall be inserted;

(iii) for rule 125, the following rule shall be substituted, namely:-

125. Secretary to the Authority.- An officer not below the rank of AdditionalCommissioner (working in the Directorate General of Safeguards) shall be theSecretary to the Authority.;

(iv) in rule 127, in clause (iv), after the words to furnish a performance report to theCouncil by the tenth, the word day shall be inserted;

(v) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee, thewords as may be allowed by the Authority shall be substituted;

(vi) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-

(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule129 recommends that there is contravention or even non-contravention of the provisionsof section 171 or these rules, but the Authority is of the opinion that further investigationor inquiry is called for in the matter, it may, for reasons to be recorded in writing, referthe matter to the Director General of Safeguards to cause further investigation or inquiryin accordance with the provisions of the Act and these rules.;

(vii) for rule 134, the following rule shall be substituted, namely:-

134. Decision to be taken by the majority.-

(1) A minimum of three members ofthe Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present andvoting, and in the event of equality of votes, the Chairman shall have the second orcasting vote.;

(viii) after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub clauseshall be inserted, namely: –

c. any other person alleging, under sub-rule (1) of rule 128, that a registered personhas not passed on the benefit of reduction in the rate of tax on any supply of goods orservices or the benefit of input tax credit to the recipient by way of commensuratereduction in prices.;

(ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st ofApril, 2018, namely:-

Explanation. – For the purposes of this Chapter, the expressions transported byrailways, transportation of goods by railways, transport of goods by rail andmovement of goods by rail does not include cases where leasing of parcel space byRailways takes place..

[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. 12/2018-Central Tax, dated the 7th March, 2018, published vide numberG.S.R 204 (E), dated the 7th March, 2018.