CGST Notification No. 22/2017 Central Tax Date 17-08-2017

Notification No. 22/2017 CTGST dated 17.08.17 -Seeks to amend the CGST Rules, 2017

[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. 22/2017 Central Tax

New Delhi, the 17th August, 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 (Fifth Amendment)Rules, 2017.

(2) Save as otherwise provided, 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 3, in sub-rule (4), for the words sixty days, the words ninety days shallbe substituted;

(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words,said form, the words or after receiving a recommendation from the Ministry ofExternal Affairs, Government of India shall be inserted;

(iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause(b), the following shall be substituted, namely:-

(b) the registered person shall within a period of thirty days from the date ofbecoming eligible to avail the input tax credit under sub-section (1) of section18, or within such further period as may be extended by the Commissioner by anotification in this behalf, shall make a declaration, electronically, on thecommon portal in FORM GST ITC-01 to the effect that he is eligible to availthe input tax credit as aforesaid:
Provided that any extension of the time limit notified by theCommissioner of State tax or the Commissioner of Union territory tax shall bedeemed to be notified by the commissioner.;

(iv) after rule 44, the following rule shall be inserted, namely:-

44A. Manner of reversal of credit of Additional duty of Customs in respect ofGold dore bar.- The credit of Central tax in the electronic credit ledger taken interms of the provisions of section 140 relating to the CENVAT Credit carriedforward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975), paid at the time of importation of gold dore bar, on the stock of golddore bar held on the 1st day of July, 2017 or contained in gold or gold jewelleryheld in stock on the 1st day of July, 2017 made out of such imported gold dore bar,shall be restricted to one-sixth of such credit and five-sixth of such credit shall bedebited from the electronic credit ledger at the time of supply of such gold dore baror the gold or the gold jewellery made therefrom and where such supply hasalready been made, such debit shall be within one week from the date ofcommencement of these Rules.;

(v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the wordsspecify that, the words specify the manner and conditions subject to which theshall be substituted;

(vi) in rule 87,-

(a) in sub-rule (2), the following shall be inserted, namely:-
Provided that the challan in FORM GST PMT-06 generated at thecommon portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information anddatabase access or retrieval services from a place outside India to a nontaxableonline recipient referred to in section 14 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017) may also do so through the Boardspayment system namely, Electronic Accounting System in Excise and ServiceTax from the date to be notified by the Board.;
(b) in sub-rule (3), for the second proviso, the following proviso shall besubstituted, namely:-
Provided further that a person supplying online information anddatabase access or retrieval services from a place outside India to anon-taxable online recipient referred to in section 14 of the IntegratedGoods and Services Tax Act, 2017 (13 of 2017) may also make thedeposit under sub-rule (2) through international money transferthrough Society for Worldwide Inter bank FinancialTelecommunication payment network, from the date to be notified by
the Board.;

(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-

103. The Government shall appoint officers not below the rank of Joint Commissioneras member of the Authority for Advance Ruling.;

(viii) in FORM GST REG-01 under the heading Instructions for submission ofApplication for Registration, after Serial No. 15, the following Serial No. shall beinserted, namely:-
16. Government departments applying for registration as suppliers may not furnishBank Account details.;

(ix) With effect from the 22nd June, 2017, for FORM GST REG-13, the followingFORM shall be substituted, namely:-

FORM GST REG-13
[See Rule 17]

Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others

State /UT District

PART A

PART B

Place: (Signature)
Date:

Name of Authorized Person:

Or

(Signature)

Place: Name of Proper Officer:

Date: Designation:

Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/ othersnotified by the Government.

• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suo motoby proper officer.
• The application filed on the Common Portal is required to be signed electronically orthrough any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refundapplication or otherwise, should be filled up against the Authorised Signatorydetails in the application.
• PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section(9) of section 25 of the Act.;
  (x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-

(i) in item (a), for the word, figures and brackets and 140 (6), the figures, bracketsand word , 140 (6) and 140 (7) shall be substituted;

(ii) in item (b), –

(a) after the word, figures and brackets, section 140 (5), the words, figuresand brackets and section 140(7) shall be inserted;
(b) for column heading 1, the column heading registration number of thesupplier or input service distributor shall be substituted;
(c) in the heading of column 8, after the words Eligible duties and taxes, thebrackets and words (central taxes) shall be inserted.

[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 G.S.R number 610 (E), dated the 19th June, 2017 and last amended videnotification No. 17/2017-Central Tax, dated the 27th July, 2017, published vide G.S.Rnumber 965 (E) dated the 27th July, 2017.
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