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The Central Government amends the Central Goods and Services Tax Rules, 2017 to change provisions on registration suspension, input tax credit claims, returns, refunds, consumer welfare fund allocation, transitional credit, and tax demand procedures. A registered person under suspension must not issue a tax invoice and must not charge tax on supplies. Input tax credit for unuploaded invoices by suppliers must not exceed twenty percent of eligible credit from uploaded invoices. The proper officer communicates ascertained tax liability in Part A of FORM GST DRC-01A before serving a notice. Registered persons make partial payments or file submissions in Part B of the form. Transitional credit submission deadlines under rule 117 extend to December 31, 2019, and January 31, 2020.
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[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. 49/2019 – Central Tax
New Delhi, the $9^{\text{th}}$ October, 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:-
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
“Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.”;
“(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.”.
“(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.”.
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.”;
“(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.”.
(a) in sub-rule (3), with effect from the $24^{\text{th}}$ September, 2019, after the words “application for refund”, the words “on the basis of a consolidated payment advice:” shall be inserted;
(b) after the sub-rule (3), with effect from the $24^{\text{th}}$ September, 2019, the following sub-rule shall be inserted, namely:-
“(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).”.
“(7A) The Committee shall make available to the Board 50 per cent. of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum.”;
(a) in sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st December, 2019” shall be substituted.
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word “30th April, 2019”, the figures, letters and word “31st January, 2020” , shall be substituted.
“(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.”;
(b) in sub-rule (2), after the words “in accordance with the provisions of the Act”, the words, figures and brackets “, whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),” shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
“(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.”.
“FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A
No.: Date:
Case ID No.
To GSTIN………………………… …Name……………………… …… Address……………………… …
Sub.: Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5) – reg.
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:
| Act | Period | Tax |
|---|---|---|
| CGST Act | ||
| SGST/UTGST Act | ||
| IGST Act | ||
| Cess | ||
| Total |
The grounds and quantification are attached / given below:
[Image omitted. See the official document.]
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by …….. , failing which Show Cause Notice will be issued under section 73(1).
