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Seeks to make the Thirteenth amendment (2020) to the 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. 82 /2020 – Central Tax

New Delhi, the 10th November, 2020

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, on recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: –

  1. Short title and commencement. – (1) These rules may be called the Central Goods and
    Services Tax (Thirteenth Amendment) Rules, 2020.
    (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 (hereafter in this notification referred to
    as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day
    of January, 2021 namely: –
    “59. Form and manner of furnishing details of outward supplies.- (1) Every registered
    person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
    Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services
    or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the
    quarter, as the case may be, electronically through the common portal, either directly or
    through a Facilitation Centre as may be notified by the Commissioner.
    (2) The registered persons required to furnish return for every quarter under proviso to subsection (1) of
  3. section 39 may furnish the details of such outward supplies of goods or services
    or both to a registered person, as he may consider necessary, for the first and second months
    of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using
    invoice furnishing facility (hereafter in this notification referred to as the “IFF”)
    electronically on the common portal, duly authenticated in the manner prescribed under rule
    26, from the 1st day of the month succeeding such month till the 13th day of the said month.
    (3) The details of outward supplies furnished using the IFF, for the first and second months of
    a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
    (4)The details of outward supplies of goods or services or both furnished in FORM GSTR-1
    shall include the–
    (a) invoice wise details of all –
    (i) inter-State and intra-State supplies made to the registered persons; and
    (ii) inter-State supplies with invoice value more than two and a half lakh
    rupees made to the unregistered persons;

(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and


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