CBIC Notifies Implementation Dates for Amended CGST Rules 2017 [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to announce the implementation dates for select amendments to the Central Goods and Services Tax (CGST) Rules 2017.

The changes that were introduced under Notification No. 12/2024 – Central Tax (July 10, 2024), are intended to ease GST compliance and improve tax administration.

The Notification Read as Follows:

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as rules), issued vide notification No. 12/2024-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 376(E), dated the 10th July, 2024, the Central Government hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely:

No.12/2024—Central Tax (Dated 10th July, 2024)

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2024. Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely:

“Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”

In the said rules, in rule 21, –

(i) in clause (f), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures, “as amended in FORM GSTR-1A if any,” shall be inserted;

(ii) after clause (g), the following clause shall be inserted, namely:

“(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or”.

In the said rules, in rule 21A, in sub-rule (2A), in clause (a), –

(i) after the words, letters and figures “furnished in FORM GSTR-1”, the letters, words and figures, “as amended in FORM GSTR-1A, if any,” shall be inserted;

(ii) after the words, letters and figures “in their FORM GSTR-1”, the words, letters and figures “or in FORM GSTR-1A of the previous tax period, if any” shall be inserted.

In the said rules, in rule 28, with effect from the 26th day of October, 2023—

(i) in sub-rule (2), –

(a) after the words “who is a related person”, the words “located in India” shall be inserted;

(b) after the words “amount of such guarantee offered”,  the words “per annum” shall be inserted.

(ii) after sub-rule (2), the following proviso shall be inserted, namely,–

“Provided that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the value of said supply of services.”.

In the said rules, in rule 36, in sub-rule (4), in clause (a), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures, “as amended in FORM GSTR-1A if any,” shall be inserted.

In the said rules, in rule 37A, after the words, letters and figures “FORM GSTR-1″, the letters, words and figures,” as amended in FORM GSTR-1A if any,” shall be inserted.

To Read More Download PDF Given Below: