Executive Summary:
This notification amends the Central Goods and Services Tax Rules, 2017. It addresses opting to pay tax under Section 10, issuing invoices/bills of supply, consolidated tax invoices, and filing returns. The amendment includes changes to FORM GST CMP-02, FORM GSTR-1, FORM GSTR-1A and FORM GSTR-4. Certain persons have until March 31, 2018, to file an intimation in FORM GST CMP-02.
Key Points / Main Content:
* **Amendment Title and Effective Date:**
* These rules are called the Central Goods and Services Tax Ninth Amendment Rules, 2017.
* The rules come into force on the date of their publication in the Official Gazette.
* **Rule 3 Amendment:**
* A person registered provisionally under rule 24 or granted registration under rule 10(1) may opt to pay tax under Section 10.
* They must file intimation in FORM GST CMP-02 by March 31, 2018, to pay tax under section 10.
* A statement in FORM GST ITC-03 must be furnished within 90 days of commencing tax payment under Section 10, and FORM GST TRAN-1 cannot be furnished after FORM GST ITC-03.
* **Rule 46A Insertion:**
* A registered person supplying taxable and exempted goods/services to an unregistered person may issue a single invoice-cum-bill of supply.
* **Rule 54 Amendment:**
* In sub-rule 2, "tax invoice" is substituted with "consolidated tax invoice".
* The phrase "for the supply of services made during a month at the end of the month" is inserted after "by whatever name called".
* **Rule 62 Amendment:**
* A proviso is inserted in sub-rule 1.
* Registered persons opting to pay tax under Section 10 from a day other than the first day of the quarter must furnish FORM GSTR-4 for the period they paid tax under Section 10 and furnish applicable returns for the preceding period of the quarter.
* **FORM Amendments:**
* In FORM GST CMP-02, "See rule 32" is replaced with "See rule 33 and 33A".
* FORM GSTR-1 table 6 regarding zero-rated supplies and deemed exports is substituted with a new table format.
* FORM GSTR-1A table 4 regarding zero-rated supplies made to SEZ and deemed exports is substituted with a new table format.
* In FORM GSTR-4, instruction no. 10 is inserted stating that serial 4A of Table 4 should not be furnished for the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017.
Impact Analysis:
Central Board of Excise and Customs:
* Impact: Responsible for administering and implementing the amended rules.
* Action Required: Update internal procedures and systems to reflect the changes.
Registered Persons:
* Impact: Changes in rules for opting to pay tax, invoicing, and filing returns.
* Action Required:
* Those wanting to pay tax under Section 10 need to file FORM GST CMP-02 by March 31, 2018.
* Adjust invoicing practices as per the new rule 46A.
* Ensure returns are filed as per the amended rules, especially FORM GSTR-4.
* Update knowledge of the new formats for FORM GSTR-1 and FORM GSTR-1A.
Tax Practitioners/Facilitation Centers:
* Impact: Need to advise clients on the amended rules and assist with compliance.
* Action Required: Understand the implications of the amendments and guide clients accordingly.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, specifically Act 12 of 2017, which is referenced as the basis for the powers exercised in the notification.
Central Goods and Services Tax Rules, 2017: The rules enacted under the Central Goods and Services Tax Act, 2017, which are being amended by this notification.
Ministry of Finance: The government ministry responsible for the Department of Revenue, which issued the notification.
Department of Revenue: The department within the Ministry of Finance that is responsible for tax matters and issued the notification.
Central Board of Excise and Customs: An agency under the Department of Revenue that deals with excise and customs duties.
New Delhi: The location of the Central Board of Excise and Customs office issuing the notification.
FORM GST CMP02: A form related to opting to pay tax under section 10.
FORM GSTR4: A form for furnishing returns for those paying tax under section 10.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (i)
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
841]
No. 841] NEW DELHI, FRIDAY, OCTOBER 13, 2017/ASVINA 21, 1939
वित्त मत्रं ालय
(राजस्ि विभाग)
केन्द रीय उत्पाद-शुल् क और सीमाशुल्क बोर् ड
अविसचू ना
नई ददल्ली, 13 अक्तूबर, 2017
स.ं 45/2017-केन्दर ीय कर
सा.का.वन. 1251(अ).— केन्द रीय सरकार, केन्द रीय माल और सेिाकर अविवनयम, 2017 (2017 का 12) की िारा
164 द्वारा प्रदत्त शवक्तयक का प्रयोग कर े ए क केन्द रीय माल और सेिाकर वनयम, 2017 का और संशोिन करन े के वलक
वनम्नवलवि वनयम बना ी ह,ै अर्ाड ् :--
1. (1) इन वनयमक का संविप्त नाम केन्द रीय माल और सेिाकर (न िां संशोिन) वनयम, 2017 ह ै।
(2) िे उनके राजपत्र में प्रकाशन की ारीि का प्रिृत्त हकग े।
2. केन्द रीय माल और सेिाकर वनयम, 2017 म,ें -
(i) वनयम 3 म,ें उपवनयम (3क) के स्र्ान पर वनम्नवलवि उपवनयम रिा जाकगा, अर्ाड ् :--
‘‘(3क) उपवनयम (1), उपवनयम (2) और उपवनयम (3) में अ ं र्िडष्ट दकसी बा के हो े ए क भी, कोई व्यवक्त, वजसे
वनयम 24 के अिीन अनंव म आिार पर रवजस्रीकरण अनुदत्त दकया गया ह ै या वजसे वनयम 10 के उपवनयम (1) के
अिीन रवजस्रीकरण प्रमाणपत्र अनुदत्त दकया गया ह,ै िारा 10 के अिीन उस मास के, वजसमें उसने सामान्दय पोर्डल
पर या ो सीिे या आयक्तु द्वारा अविसूवच सुवििा केंर के मा्यम से 31 माचड, 2018 को या उससे पूिड प्ररूप
जीकसर्ी सीकमपी-02 में संसूचना फाइल कर ा ह,ै के ुरं उत्तरि ी मास की पहली ारीि से कर का संदाय करन े
का विकल्प ले सकेगा और िह वनयम 44 के उपवनयम (4) के उपबंिक के अनुसार प्ररूप जीकसर्ी आईर्ीसी-03 में उस
6191 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ददन, वजसको ऐसा व्यवक्त िारा 10 के अिीन कर का संदाय करना आरंभ कर ा है, से नब्बे ददन की अिवि के भी र
वििरण प्रस् ु करेगा :
परं ु उक्त व्यवक्तयक को प्ररूप जीकसर्ी आईर्ीसी-03 में वििरण प्रस् ु करन े के पश्चा ् प्ररूप जीकसर्ी र्ीआरककन-1
में घोषणा प्रस् ु करन े के वलक अनुज्ञा नहीं दकया जाकगा ।’’;
(ii) वनयम 46 के पश्चा ् वनम्नवलवि वनयम अ ं :स्र्ावप दकया जाकगा, अर्ाड ् :--
‘‘46क. पर्ू ड का बीजक-सह-वबल- वनयम 46 या वनयम 49 या वनयम 54 में अं र्िडष्ट दकसी बा के हो े ए क भी,
जहां कोई रवजस्रीकृ व्यवक्त दकसी गैर रवजस्रीकृ व्यवक्त को करािेय मालक के सार् पूर् प्राप्त मालक या सेिाी की
पूर् ड कर ा ह,ै ो िह ऐसी पूर् यड क के वलक, ककल ‘‘पूर् ड का बीजक-सह-वबल’’ जारी कर सकेगा ।’’;
(iii) वनयम 54 के उपवनयम (2) म,ें -
(क) ‘‘कर बीजक’’ शब्दक के स्र्ान पर, ‘‘समेदक कर बीजक’’ शब्द रिे जाकंग े;
(ि) ‘‘चाह े दकसी भी नाम स े ज्ञा हो’’ शब्दक के पश्चा ,् ‘‘मास के अं म ें मास के द रान सेिाी की पूर् ड के
वलक’’ शब्द अं :स्र्ावप दकक जाकंगे ;
(iv) वनयम 62 के उपवनयम (1) म ेंवनम्नवलवि परं ुक अं :स्र्ावप दकया जाकगा, अर्ाड ् :--
‘‘परं ु कोई रवजस्रीकृ व्यवक्त, जो उस मास की पहली ारीि से, जो व माही का पहला मास नहीं है, िारा 10 के
अिीन कर का संदाय करने का विकल्प ल े ा ह,ै प्ररूप जीकसर्ीआर-4 में व माही की उस अिवि के वलक, वजसके वलक
उसने िारा 10 के अिीन कर का संदाय दकया ह ै वििरणी प्रस् ु करेगा और िह िारा 10 के अिीन कर संदाय का
विकल्प लने े स ेपूिड व माही की अिवि के वलक उसे यर्ा लाग ूवििरवणयां प्रस् ु करेगा ।’’;
(v) प्ररूप जीकसर्ी सीकमपी-02 में ‘‘देिें वनयम 3(2)’’ शब्दक, अंकक और कोष्ठकक के स्र्ान पर, ‘‘देिें वनयम 3(3)
और 3(3क)’’ शब्द, अंक और कोष्ठक रि े जाकंग े;
(vi) प्ररूप जीकसर्ीआर-1 म ेंसारणी 6 के स्र्ान पर वनम्नवलवि रिा जाकगा, अर्ाड ् :--
‘‘6 शन्दू य दर पर्ू यड ा ंऔर मान ेगक वनया ड
प्रावप्तक ाड का बीजक के ब्य रे पररिहन ककीकृ कर उपकर
जीकसर्ीआईकन वबल/वनयाड वबल
सं0 ारीि मूल्य सं0 ारीि दर करािेय रकम
मूल्य
1 2 3 4 5 6 7 8 9 10
6क. वनयाड
6ि. कसईजेर् इकाइयक या कसईजेर् विकासक ाड को की गई पर्ू डयांII (i) 3
6ग. माना गया
वनयाड
’’ ;
(vii) प्ररूप जीकसर्ीआर-1क में सारणी 4 के स्र्ान पर वनम्नवलवि रिा जाकगा, अर्ाड ् :--
‘‘4 कसईजर्े को की गई शन्दू य दर पर्ू यड ा ंऔर मान ेगक वनया ड
प्रावप्तक ाड का बीजक के ब्य रे ककीकृ कर उपकर
जीकसर्ीआईकन
सं0 ारीि मूल्य दर करािेय कर रकम
मूल्य
1 2 3 4 5 6 7 8
4क. कसईजेर् इकाई या कसईजेर् विकासक ाड को की गई पूर् यड ां
4ि. माना गया वनयाड
’’ ;
(viii) प्ररूप जीकसर्ी आर-4 म,ें अनदु ेश सं0 9 के पश् चा ् वनन वलवि अ ं :स् र्ावप दकया जाकगा, अर्ा ड ् :--
''10. जुलाई, 2017 से वस ंबर, 2017 और अक् ूबर, 2017 से ददसंबर, 2017 कर अिवि के वलक सारणी 4 की क्रम सं0 4क
प्रस् ु नहीं की जाकगी''।
[फा. स.ं 349/58/2017-जीकसर्ी (पीटी.)]
र्ॉ. श्रीपािड ी कस.कल., अिर सवचि
रर्प्पण : मलू वनयम, भार के राजपत्र, असािारण, भाग II, िंर् 3, उपिंर् (i) म ें अविसूचना सं. 3/2017-केन्द रीय कर,
ारीि 19 जून, 2017 द्वारा सा.का.वन. सं. 610(अ) ारीि 19 जून, 2017 द्वारा प्रकावश दकक गक र्े और उनका अंव म
संशोिन अविसूचना सं. 36/2017-केन्द रीय कर, ारीि 29 वस ंबर, 2017, जो सा.का.वन. सं. 1214(अ) ारीि
29 वस ंबर, 2017 द्वारा प्रकावश की गई र्ी, द्वारा दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION
New Delhi, the 13th October, 2017
No. 45/2017 – Central Tax
G.S.R. 1251(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 (Ninth Amendment) Rules, 2017.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(2) 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, –
(i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
“(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted
registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-
rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately
succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either
directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018,
and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule
44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1
after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where
a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person,
a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
(b) after the words “by whatever name called”, the words “for the supply of services made during a
month at the end of the month” shall be inserted;
(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that the registered person who opts to pay tax under section 10 with effect from the first day
of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of
the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the
period of the quarter prior to opting to pay tax under section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and
letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of Invoice details Shipping bill/ Bill of Integrated Tax Cess
recipient export
No. Date Value No. Date Rate Taxable Amt.
value
1 2 3 4 5 6 7 8 9 10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
”;II (i) 5
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient Invoice details Integrated Tax Cess
No. Date Value Rate Taxable value Tax amount
1 2 3 4 5 6 7 8
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
”;
(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-
“10. For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of
Table 4 shall not be furnished.”
[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 19thJune,2017, published vide number G.S.R 610 (E), dated the 19thJune,
2017 and last amended vide notification No. 36/2017-Central Tax, dated the 29thSeptember, 2017, published vide number
G.S.R 1214 (E), dated the 29thSeptember, 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.