Circular No.ES/80/2019-20 June 29, 2019
To: Members of the Council
Sub.: CBIC seeks to carry out changes in the CGST Rules, 2017
We would like to inform that CBIC has issued Notification No. 31/2019 – Central Tax dtd. 28th June, 2019 by making amendments in the Central Goods and Services Tax Rules, 2017 for inter-adjustment of balance in electronic cash ledger. Tax deposit in one head/ tax an now be transferred to other head/ tax through FORM PMT- 09.
These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 and shall come into force on the date of their publication in the official gazette.
For more information, members may kindly refer to Notification No. 31/2019 – Central Tax dtd. 28th June, 2019.
Members may kindly make a note of the above and do the needful.