31/2019-Central Tax : Seeks to carry out changes in 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 Indirect Taxes and Customs Notification No. 31/2019 – Central Tax New Delhi, the 28th June, 2019 G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules 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 (Fourth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely: - “10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.”. 3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- “(d) violates the provision of rule 10A.”. 4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - “32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.”. 5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:- “Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code.”. 6. In the said rules, in rule 49, after the third proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:- “Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.”. 7. In the said rules, in rule 66, in sub-rule (2),- (a) for the words, letters and figures “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A” the word “deductees” shall be substituted; (b) the words “the due date of” shall be omitted; (c) after the words, letters and figures “ FORM GSTR-7” the words “for claiming the amount of tax deducted in his electronic cash ledger after validation” shall be inserted. 8. In the said rules, rule 67, in sub-rule (2),- (a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted; (b) the words “the due date of” shall be omitted; (c) after the words, letters and figures “FORM GSTR-8” the words “for claiming the amount of tax collected in his electronic cash ledger after validation” shall be inserted. 9. In the said rules, in rule 87,- (a) in sub-rule (2), the second proviso shall be omitted. (b) in sub-rule (9),- (i) the words, letters and figures “in FORM GSTR-02” shall be omitted; (ii) the words and figures “in accordance with the provisions of rule 87” shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- “(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.”. 10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words “payment advice”, the words “payment order” shall be substituted; (b) in sub-rule (4), after the words “application for refund”, the words “on the basis of a consolidated payment advice” shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- “(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).”; (d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words “payment advice”, the words “payment order” shall be substituted. 13. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely: - “95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods. (2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD- 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application. (4) The refund of tax paid by the said retail outlet shall be available if- (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; (c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and (d) such other restrictions or conditions, as may be specified, are satisfied.