Summary of Changes made in GST Rules vide Notification No. 39 dated 04.09.2018

Summary of Changes made in GST Rules vide Notification No. 39 dated 04.09.2018 :Central Government has amended the Central Goods and Services Tax Rules, 2017 (CGST Rules) to be called as Central Goods and Services Tax (Eighth Amendment) Rules, 2018, vide Notification No. 39/2018-Central Tax dated 4 September 2018. The said notification shall come into force on the date of their publication in official gazette i.e. from 4 September 2018. Key amendments prescribed are hereby listed below:

Particulars	Amendments introduced	Rule Reference
Cancellation of registration	In cases where the notice for cancellation of registration is issued, proceedings may be dropped by issuing order in Form GST REG-20, in such cases where the person instead of replying to such notice, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee. Simultaneous amendment has been made in the format of Form GST REG-20.	Rule 22(4)
Documentary Evidence for availment of ITC	Proviso has been inserted to provide for the availment of ITC even when the document on which ITC is being availed does not contain all the specified particulars provided below mentioned particulars are contained therein:- Details of the amount of tax charged; Description of goods or services; Total value of supply of goods or services or both; GSTIN of the supplier and recipient; and Place of supply in case of inter-State supply	Rule 36(2)
Transportation of goods	Conditions provided for transportation of goods in a semi knocked down or completely knock down form shall equally be applicable in case of transportation of goods in batches or lots.	Rule 55(5)
Meaning of Adjusted Total Turnover	Definition of Adjusted Total Turnover for the purpose of calculating ITC refund amount has been amended. The same shall now be calculated as sum of below:- For Turnover of Goods: Turnover in a State or a Union Territory as per Section 2(112) of CGST Act, For Turnover of Services: Turnover of Zero rated supply of services shall be determinedon remittance basisand non-zero rated supply of services. The given amendment has been made to ensure that Zero Rated Turnover and Adjusted Total Turnover are calculated on same lines.	Rule 89(4)(E)
Restrictions on claiming refund under GST on export of Services	The amended provisions provides that any purchaser/ importer who aredirectly purchasing/ importing supplies on which benefit of certain notifications (such as Notification No. 78/2017-Customs etc.) as specified thereon has been availed,cannot claim refund of IGST paid on export of goods or services. Earlier such restriction was applicable on the supplies received by person claiming refunds in regard to whichsupplier has availed any benefit of prescribed notifications.The rationale behind this amendment has been explained in the Circular No. 59/33/2018- GST issued yesterday along with this notification. This is the retrospective amendment applicable w.e.f. 23 October 2017.	Rule 96(10)
Documents and devices to be carried by a person-in-charge of a conveyance	In case of imported goods, additional obligation has been placed on person-in-charge to carry a copy of Bill of Entry filed by the importer of such goods has been introduced. Also, the number and date of the bill of entry shall be entered in Part A of Form GST EWB-01	Rule 138A(1)
Annual Return	Form for annual return in FORM GSTR-9 and FORM GSTR-9A has been introduced for normal taxpayers and composition taxpayers respectively. We shall send a separate detailed email on the same.	Rule 80
Goods sent for Job work	Updated format of FORM GST ITC-04 with certain changes has been introduced for furnishing the details of goods/ capital goods sent to job worker and received back. We are analysing the updated format and shall send a separate mail for the changes introduced. Further, the due date has also been extended for furnishing of ITC-04 for all the previous periods.	Rule 45(3)