Executive Summary:
This notification amends the Central Goods and Services Tax Rules, 2017, effective from June 22, 2017. It addresses changes to rules regarding digital signatures, verification codes, invoice issuance, registration certificates, and form modifications. It also clarifies provisions related to suppliers and composition levies.
Key Points / Main Content:
Amendments to Central Goods and Services Tax Rules, 2017:
* Rule 1: The word "Extent" is omitted from the heading.
* Rule 10(4): "Digitally signed" is replaced with "duly signed or verified through electronic verification code."
* Rule 13(4): "Signed" is replaced with "duly signed or verified through electronic verification code."
* Rule 19(1): In the second proviso, "the said rule" is replaced with "subrule 2 of rule 8."
* Rule 21: Clause (b) is substituted with clauses regarding the issuance of invoices without the supply of goods/services, and violations of Section 171 of the Act.
* Rule 22(3): The phrase "subrule 1 of" is omitted.
* Rule 24:
* (i) In subrule 1, the second proviso is omitted.
* (ii) Subrule 3A is inserted, specifying that if a registration certificate isn't available within 15 days and no notice is issued, registration is deemed granted, and the certificate will be available on the common portal, duly signed or verified through electronic verification code.
* Rule 26(3): The language regarding electronic signatures is updated to include esignature and verification methods notified by the Board.
Form Modifications:
* GST CMP-04: Serial number 5 is substituted with categories of registered persons, including manufacturers, suppliers, and other suppliers eligible for composition levy.
* GST CMP-07: "See rule 66" is replaced with "See rule 65."
* GST REG-12: "Within 30 days" is replaced with "within 90 days."
* GST REG-25:
* (i) "Provisional ID" is replaced with "GSTIN."
* (ii) The words "Place and State" are omitted.
Impact Analysis:
Registered Taxpayers:
* Impact: Changes to rules regarding digital signatures/verification, potential cancellation of registration for specific violations, and revised procedures for deemed registration certificates. Modifications to forms used for composition schemes and registration processes.
* Action Required: Update processes to comply with new signature/verification requirements. Review activities to avoid violations leading to registration cancellation. Note the changes in forms and timelines for responding to notices.
Central Board of Excise and Customs (CBEC):
* Impact: Responsible for implementing and overseeing the amended Central Goods and Services Tax Rules, 2017.
* Action Required: Update guidance and systems to reflect the changes. Notify acceptable alternate verification methods.
Government:
* Impact: Modifications to the Central Goods and Services Tax Rules, 2017.
* Action Required: Ensure awareness of new rules and processes.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referred to in the notification for the purpose of amendments.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017, which are being amended by this notification.
Central Board of Excise and Customs: A government organization under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The ministry responsible for financial matters of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Information Technology Act, 2000: An Act of the Parliament of India to provide legal recognition for transactions carried out by means of electronic data interchange and other means of electronic communication, commonly referred to as 'electronic commerce'.
New Delhi: The location of publication for the notification.
Dr. SREEPARVATHY S.L.: Under Secretary who signed the notification.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 535] NEW DELHI, TUESDAY, JUNE 27, 2017/ASHADHA 6, 1939
ििििवववव(cid:7275)(cid:7275)(cid:7275)(cid:7275) मममम(cid:7074)(cid:7074)ंं(cid:7074)(cid:7074)ंं ााााललललयययय
((((ररररााााजजजज(cid:7021)(cid:7021)(cid:7021)(cid:7021)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:7286)(cid:7286)(cid:7286)(cid:7286)(cid:7076)(cid:7076)(cid:7076)(cid:7076)ीीीीयययय उउउउ(cid:7004)(cid:7004)(cid:7004)(cid:7004)पपपपाााादददद----शशशश(cid:7016)(cid:7016)ुु(cid:7016)(cid:7016)ुु कक कक औऔऔऔरररर ससससीीीीममममााााशशशश(cid:7016)(cid:7016)ुु(cid:7016)(cid:7016)ुु कककक बबबबोोोोडडडड(cid:6981)(cid:6981))))(cid:6981)(cid:6981))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:7408)द(cid:7016)ली, 27 जून, 2017
सससस(cid:6990)(cid:6990)ंं(cid:6990)(cid:6990)ंं ययययाााा 7777////2222000011117777----कककक(cid:7286)(cid:7286)(cid:7286)(cid:7286)(cid:7076)(cid:7076)(cid:7076)(cid:7076)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 666644444444((((अअअअ)))).—क(cid:7286)(cid:7076)ीय सरकार, क(cid:7286)(cid:7076)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:7409) धारा 164
(cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, क(cid:7286)(cid:7076)ीय माल और सेवा कर िनयम, 2017 का संशोधन करने के िलए िन(cid:7388)िलिखत
िनयम बनाती ह,ै अथा(cid:6981)त ् :—
1. (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7385) नाम क(cid:7286)(cid:7076)ीय माल और सेवा कर (सशं ोधन) िनयम, 2017 ह।ै
(2) य े 22 जून, 2017 से (cid:7079)वृ(cid:7275) (cid:7263)ए समझे जाएंगे ।
2. क(cid:7286)(cid:7076)ीय माल और सेवा कर िनयम, 2017 म(cid:7286)--
(क) िनयम 1 के शीष(cid:6981)क म,(cid:7286) “िव(cid:7021)तार” श(cid:7011)द का लोप (cid:7408)कया जाएगा ।
(ख) िनयम 10 के उपिनयम (4) म,(cid:7286) “िडिजटल (cid:7272)प स े ह(cid:7021) ता(cid:6979)(cid:7407)रत” श(cid:7011)द(cid:7298) के (cid:7021)थान पर, “स(cid:7013) यक् (cid:7272)प स े ह(cid:7021) ता(cid:6979)(cid:7407)रत
या इलै(cid:6989) (cid:7069)ािनक स(cid:7004) यापन कोड के मा(cid:7007) यम से स(cid:7004) यािपत” श(cid:7011)द रखे जाएंगे ;
(ग) िनयम 13 के उपिनयम (4) म(cid:7286), “ह(cid:7021) ता(cid:6979)(cid:7407)रत” श(cid:7011)द के (cid:7021)थान पर, श(cid:7011)द “स(cid:7013) यक् (cid:7272)प स े ह(cid:7021) ता(cid:6979)(cid:7407)रत या
इलै(cid:6989) (cid:7069)ािनक स(cid:7004) यापन कोड के मा(cid:7007) यम से स(cid:7004) यािपत” श(cid:7011)द रखे जाएंगे ;
3948 GI/2017 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(घ) िनयम 19 के उपिनयम (1) के दसू रे परंतुक म,(cid:7286) “उ(cid:7334) िनयम” श(cid:7011)द(cid:7298) के (cid:7021)थान पर, “िनयम 8 का उपिनयम (2)”
श(cid:7011)द, अंक और को(cid:7399)क रख े जाएंगे ;
(ङ) िनयम 21 म,(cid:7286) खंड (ख) के (cid:7021)थान पर, िन(cid:7388)िलिखत खडं रखे जाएंगे, अथा(cid:6981)त् :--
“(ख) अिधिनयम या इसके अधीन बनाए गए िनयम(cid:7298) के उपबंध(cid:7298) के अित(cid:7059)मण म (cid:7286) माल या सेवा(cid:7312) क(cid:7409) पू(cid:7414)त के
िबना बीजक या िबल जारी करता ह ै; या
(ग) अिधिनयम क(cid:7409) धारा 171 या इसके अधीन बनाए गए िनयम(cid:7298) के उपबंध(cid:7298) का अित(cid:7059)मण करता ह ै।”;
(च) िनयम 22 के उपिनयम (3) म,(cid:7286) “के उपिनयम (1)” श(cid:7011)द(cid:7298), को(cid:7399)क(cid:7298) और अंक का लोप (cid:7408)कया जाएगा ;
(छ) िनयम 24 म,(cid:7286) --
(i) उपिनयम (1) म (cid:7286) दसू रे परंतुक का लोप (cid:7408)कया जाएगा ;
(ii) उपिनयम (3) के प(cid:7391)ात,् िन(cid:7388)िलिखत उपिनयम अ(cid:7008)तः(cid:7021)थािपत (cid:7408)कया जाएगा, अथा(cid:6981)त् :--
“(3क) जहां रिज(cid:7021) (cid:7069)ीकरण का (cid:7079)माण प(cid:7074) उपिनयम (2) के खडं (ग) म(cid:7286) िन(cid:7416)द(cid:7397) सूचना और िविशि(cid:7397)यां (cid:7079)(cid:7021)तुत
करने क(cid:7409) तारीख से प(cid:7008) (cid:7076)ह (cid:7408)दन क(cid:7409) अविध के भीतर, सामा(cid:7008)य पोट(cid:6981)ल पर आवेदक को उपल(cid:7011)ध नह(cid:7277) कराया
गया ह ै और उ(cid:7334) अविध के भीतर, उपिनयम (3) के अधीन कोई सूचना जारी नह(cid:7277) क(cid:7409) गयी ह,ै वहां
रिज(cid:7021) (cid:7069)ीकरण अनुद(cid:7275) (cid:7408)कया गया समझा जाएगा और स(cid:7013)य(cid:7334) ह(cid:7021)ता(cid:6979)(cid:7407)रत या इले(cid:6989) (cid:7069)ािनक स(cid:7004)य ापन कोड के
माध् यम से स(cid:7004) यािपत रिज(cid:7021) (cid:7069)ीकरण का उ(cid:7334) (cid:7079)माण प(cid:7074) सामा(cid:7008)य पोट(cid:6981)ल पर रिज(cid:7021) (cid:7069)ीकृत (cid:7390)ि(cid:7334) को उपल(cid:7011)ध
कराया जाएगा ।”;
(ज) िनयम 26 के उप-िनयम (3) म(cid:7286), “या सूचना (cid:7079)ौ(cid:7378)ोिगक(cid:7409) अिधिनयम, 2000 (2000 का 21) के उपबंध(cid:7298) के
अधीन िविन(cid:7416)द(cid:7397)” श(cid:7011)द(cid:7298) के (cid:7021)थान पर, “सूचना (cid:7079)ौ(cid:7378)ोिगक(cid:7409) अिधिनयम, 2000 (2000 का 21) के उपबंध(cid:7298) के
अधीन यथा िविन(cid:7416)द(cid:7397) या ह(cid:7021)ता(cid:6979)र के (cid:7408)कसी अ(cid:7008) य ढंग (cid:7367)ारा स(cid:7004)य ािपत ई-ह(cid:7021) ता(cid:6979)र या इस िनिम(cid:7004) त बोड (cid:6981) (cid:7367)ारा
यथा अिधसूिचत स(cid:7004)यापन के मा(cid:7007)यम से” श(cid:7011) द रखे जाएगं े ;
(झ) (cid:7079)(cid:7272)प जीएसटी सीएमपी-04 क(cid:7409) सारणी म,(cid:7286) (cid:7059)म सं. 5 और उससे संबंिधत (cid:7079)िवि(cid:7020) टय(cid:7298) के (cid:7021)थ ान पर,
िन(cid:7013) निलिखत रखा जाएगा, अथा(cid:6981)त् :--
“5. रिज(cid:7021) (cid:7069)ीकृत (cid:7018) यि(cid:6989) त का (cid:7079)वग(cid:6981)
(i)(cid:32) ऐसे माल के, जो सरकार (cid:7367)ारा अिधसूिचत (cid:7408)कए जाएं, िविनमा(cid:6981)ता(cid:7312) से िभ(cid:7008)न िविनमा(cid:6981)ता
(ii)(cid:32) अनुसूची-2 के पैरा 6 के खंड (ख) म (cid:7286) िन(cid:7416)द(cid:7020) ट (cid:7079)दाय करन े वाले (cid:7079)दायकता(cid:6981)
(iii)(cid:32) संिवरचना उद(cid:7061)हण के िलए पा(cid:7074) कोई अ(cid:7008) य (cid:7079)दायकता”(cid:6981) ;
(ञ) (cid:7079)(cid:7272)प जीएसटी सीएमपी-07 म(cid:7286), “[िनयम 6(6) देख(cid:7286)]” को(cid:7020) ठक(cid:7298), श(cid:7011)द(cid:7298) और अंक(cid:7298) के (cid:7021) थान पर, “[िनयम 6(5)
देख(cid:7286)]” को(cid:7020) ठक, श(cid:7011)द और अंक रखे जाएंगे ;
(ट) (cid:7079)(cid:7272)प जीएसटी आर.ई.जी.-12 म(cid:7286) “30 (cid:7408)दन(cid:7298) के भीतर” अंक(cid:7298) और श(cid:7011)द(cid:7298) के (cid:7021) थान पर, “90 (cid:7408)दन के भीतर” अंक
और श(cid:7011) द रख े जाएंग े;
(ठ) (cid:7079)(cid:7272)प जीएसटी आरईजी-25 म,(cid:7286)—
(i) “अनंितम पहचान” श(cid:7011)द(cid:7298) के (cid:7021) थान पर, “जीएसटीआईएन” अ(cid:6979)र रख े जाएगं े ;
(ii) “(cid:7021)थान” और “<रा(cid:6996)य>” श(cid:7011)द(cid:7298) का लोप (cid:7408)कया जाएगा ।
[फा. सं. 349/58/2017-जीएसटी]
डॉ. (cid:7088)ीपाव(cid:6981)ती एस. एल., अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(cid:7407)(cid:7407)(cid:7407)(cid:7407)टटटट(cid:7009)(cid:7009)(cid:7009)(cid:7009)पपपपणणणण :::: मूल िनयम, भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (i) म(cid:7286) अिधसचू ना सं(cid:6990)या 3/2017-क(cid:7286)(cid:7076)ीय कर,
तारीख 19 जून, 2017, (cid:7367)ारा सा.का.िन. 610(अ), तारीख 19 जून, 2017 (cid:7367)ारा (cid:7079)कािशत (cid:7408)कए गए थ े ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 27th June, 2017
No. 7/2017–Central Tax
G.S.R. 644(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 to amend the
Central Goods and Services Tax Rules, 2017, namely:—
1.(cid:32) (1) These rules may be called the Central Goods and Services Tax (Amendment)
Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017.
2.(cid:32) In the Central Goods and Services Tax Rules, 2017,—
(a)(cid:32) in rule 1, in the heading, the word “, Extent” shall be omitted;
(b)(cid:32) in rule 10, in sub-rule (4), for the words “digitally signed”, the words “duly signed or verified
through electronic verification code” shall be substituted;
(c)(cid:32) in rule 13, in sub-rule (4), for the word “signed”, the words “duly signed or verified through
electronic verification code” shall be substituted;
(d)(cid:32) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the words, brackets
and figures “sub-rule (2) of rule 8” shall be substituted;
(e)(cid:32) in rule 21, for clause (b), the following clauses shall be substituted, namely:—
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of
the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
(f)(cid:32) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted;
(g)(cid:32) in rule 24,—
(i)(cid:32) in sub-rule (1), the second proviso shall be omitted;
(ii)(cid:32) after sub-rule (3), the following sub-rule shall be inserted, namely:—
“(3A) Where a certificate of registration has not been made available to the applicant on
the common portal within a period of fifteen days from the date of the furnishing of
information and particulars referred to in clause (c) of sub-rule (2) and no notice has been
issued under sub-rule (3) within the said period, the registration shall be deemed to have
been granted and the said certificate of registration, duly signed or verified through
electronic verification code, shall be made available to the registered person on the
common portal.”;
(h)(cid:32) in rule 26, in sub-rule (3), for the words “specified under the provisions of the Information
Technology Act, 2000 (21 of 2000)”, the words “or through e-signature as specified under the
provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode
of signature or verification as notified by the Board in this behalf.” shall be substituted;
(i)(cid:32) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the
following shall be substituted, namely:—
“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the
Government4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”;
(j)(cid:32) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words
and figures “[See rule 6(5)]” shall be substituted;
(k)(cid:32) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within
90 days” shall be substituted;
(l)(cid:32) in Form GST REG-25,—
(i)(cid:32) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
(ii)(cid:32)the words “Place” and “<State>” shall be omitted.
[F. No. 349/58/2017-GST]
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) (cid:101)(cid:118)(cid:105)(cid:100) notification No. 3/2017-Central Tax, dated the 19th June, 2017 published (cid:32)(cid:101)(cid:105)(cid:100)(cid:118)
G.S.R number 610(E), dated the 19th June, 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.