Circular No.ES/96/2019-20 July 19, 2019
To: Members of the Council
We would like to inform you that CBIC has issued Notification No. 33/2019- Central Tax dated 18th July, 2019 by making amendments in the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2019, and shall come into force on the date of their publication in the Official Gazette.
Following rules have been inserted in the CGST Rules, 2017
Rule 4A – Issue of E-Ticket by Multiplexes,
Rule 83B – Surrender of enrolment of goods and services tax practitioner,
New Form GST PCT-06 – Application For Cancellation Of Enrolment As Goods And Services Tax Practitioner,
Form GST PCT-07 – Order Of Cancellation Of Enrolment As Goods And Services Tax Practitioner
Form GST EWB-05 – Application for unblocking of the facility for generation of E-Way Bill,
Form GST EWB- 06 – Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill
Revised Statement 5B in FORM GST RFD-01.
Members may kindly make a note of the same changes.