14th Amendment in CGST rules 2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 74/2018 – Central Tax
New Delhi, 31st December, 2018


G.S.R……(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 (Fourteenth
    Amendment) Rules, 2018.
    (2) Save as otherwise provided in these rules, 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 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
    ―(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.‖.
  3. In the said rules, in rule 45, in sub-rule (3), after the words ―received from a job worker‖, the words, ―or sent from one job worker to another‖ shall be omitted.
  4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:-
    ―Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.
  5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:-
    ―Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

Read full notification -74/2018 please download


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