Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

Circular No.ES/207/2018-19                                                   September 14, 2018

To: Members of the Council

Sub.: Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

Dear Member,

CBIC has issued Notification No. 48/2018- Central Tax dated 10^th September, 2018   making amendments in the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018 and shall come into force on the date of their publication in the Official Gazette.

In the Central Goods and Services Tax Rules, 2017, amendments are related to the following:-

• The registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension can submit the declaration electronically in FORM GST TRAN-1 till  31^st March, 2019.

• The registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 till 30th April, 2019.

• The words and figures “or section 125” shall be inserted after the words and figures “of section 76”.

Members may kindly make a note of the amendments.

Thanking You,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR