Executive Summary:
This notification introduces the Central Goods and Services Tax Eighth Amendment Rules, 2017, further amending the Central Goods and Services Tax Rules, 2017. Key changes include substituting the deadline of "30th September" with "31st October" in rule 24, modifications to rules 118, 119, and 120 regarding time periods, and alterations to FORM GST REG-29. The notification is issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs.
Key Points / Main Content:
* **Amendment Title:** Central Goods and Services Tax Eighth Amendment Rules, 2017.
* **Rule 24 Amendment:**
* In sub-rule 4, the date "30th September" is replaced with "31st October."
* **Rules 118, 119, and 120 Amendments:**
* The phrase "ninety days of the appointed day" is replaced with "the period specified in rule 117 or such further period as extended by the Commissioner."
* **Rule 120A Amendment:**
* Marginal heading "Revision of declaration in FORM GST TRAN-1" is inserted.
* **FORM GST REG-29 Amendments:**
* The heading "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION" is replaced with "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS."
* Under subheading PART A, against item i, "Provisional ID" is replaced with "GSTIN."
Impact Analysis:
**Registered Taxpayers:**
* Impact: Extension of the deadline in rule 24 allows for more time to comply. Changes to FORM GST REG-29 affect taxpayers seeking cancellation of registration.
* Action Required: Note the extended deadline and revised form details for cancellation of registration, if applicable.
**Commissioners:**
* Impact: The power to extend the period specified in rule 117 impacts decision-making.
* Action Required: Be aware of the extended authority regarding time period extensions as described in rules 118, 119 and 120.
**Central Government:**
* Impact: Implementation and enforcement of the amended rules.
* Action Required: Ensure the amended rules are properly implemented and communicated to relevant stakeholders.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A central act of India related to Goods and Services Tax.
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017.
Central Board of Excise and Customs: A government body under the Department of Revenue, Ministry of Finance.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance.
New Delhi: The location of the notification, New Delhi, Delhi, India.
FORM GST TRAN1: A form related to the Goods and Services Tax (GST) for declaration purposes.
FORM GST REG29: A form related to the Goods and Services Tax (GST) for application for cancellation of registration.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 811] NEW DELHI, FRIDAY, SEPTEMBER 29, 2017/ASVINA 7, 1939
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अअअअििििधधधधससससचचूूचचूू ननननाााा
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(iii) िनयम 119 म(cid:11), “िनयत Aदन के न<बे Aदन” श<द$ के =थान पर, “िनयम 117 म(cid:11) िविनBदC अविध या ऐसी और
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(iv) िनयम 120 म,(cid:11) “िनयत Aदन के न<ब े Aदन” श<द$ के =थान पर, “िनयम 117 म (cid:11) िविनBदC अविध या ऐसी और
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5957 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(v) िनयम 120क म,(cid:11) “(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)पपपप जजजजीीीीएएएएससससटटटटीीीी टटटटीीीीआआआआररररएएएएएएएएनननन----1111 मममम (cid:2)(cid:2) (cid:2)(cid:2) घघघघोोोोषषषषणणणणाााा ककककाााा पपपपननुुननुु ररररीीीी(cid:25)(cid:25)(cid:25)(cid:25)णणणण” पाI1 शीष1 अतं :=थािपत Aकया
जाएगा ;
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अअअअननननििंंििंं ततततमममम ररररििििजजजज(cid:31)(cid:31)(cid:31)(cid:31) ीीीीककककररररणणणण ककककोोोो रररर"""" ककककररररनननन ेे ेेककककेेेे ििििललललएएएए आआआआववववददेेददेे नननन”””” शीष 1रखा जाएगा ;
(ख) उपशीष 1 भाग–क के अधीन मद (i) के सामन े “अनंितम आई डी” श<द और अ5र के =थान पर,
“जीएसटीआईएन” अ5र रखे जाएंगे ।
[फा. सं. 349/58/2017-जीएसटी(पीटी.)]
डॉ. Oीपाव1ती एस.एल., अवर सिचव
’’’’टटटट((((पपपपणणणण :::: मलू िनयम, भारत के राजपP, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:11) अिधसूचना सं. 3/2017-क(cid:11)(cid:4)ीय कर,
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और उनका अिं तम संशोधन अिधसूचना स.ं 34/2017-क(cid:11)(cid:4)ीय कर तारीख 15 िसतंबर, 2017, जो सा.का.िन.
सं. 1165(अ) तारीख 15 िसतबं र, 2017 (cid:30)ारा (cid:31)कािशत क(cid:27) गई थी, (cid:30)ारा Aकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th September, 2017
No. 36/2017 – Central Tax
G.S.R. 1214(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. These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures,
letters and word “31st October” shall be substituted;
(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words and
figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be
substituted;
(iii) in rule 119, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
(iv) in rule 120, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1”
shall be inserted;
(vi) in FORM GST REG-29, -
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL
REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF
REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional
ID”, the letters “GSTIN” shall be substituted.
[F. No. 349/58/2017-GST(Pt.)]
Dr. SREEPARVATHY S. L., Under Secy.
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
number G.S.R 610(E), dated the 19th June, 2017 and last amended vide notification No. 34/2017-Central
Tax, dated the 15th September, 2017, published vide number G.S.R 1165(E), dated the 15th September,
2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.