Seeks to make amendments (Second Amendment, 2022) 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. 19/2022–Central Tax
New Delhi, the 28th September, 2022
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 the 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
(Second Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1
st day of
October, 2022.
2. In the Central Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule
21, after clause (g), the following clauses shall be inserted, namely:–
“(h) being a registered person required to file return under subsection (1) of section 39 for each
month or part thereof, has not furnished returns for a continuous period of six months;
“(I) being a registered person required to file return under proviso to subsection (1) of section
39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax
periods.‖;
3. In rule 36 of the said rules,–
(a) in sub-rule (2), the words, letters and figure, ―, and the relevant information, as contained
in the said document, is furnished in FORM GSTR-2 by such person‖ shall be omitted;
(b) in sub-rule (4), in clause (b), after the words, ―the details of‖, the words, ―input tax credit
in respect of‖ shall be inserted;
4. In rule 37 of the said rules,–
(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-
―(1) A registered person, who has availed of input tax credit on any inward supply of
goods or services or both, other than the supplies on which tax is payable on reverse
charge basis, but fails to pay to the supplier thereof, the amount towards the value of
such supply along with the tax payable thereon, within the time limit specified in the
second proviso to sub-section(2) of section 16, shall pay an amount equal to the input tax
credit availed in respect of such supply along with interest payable thereon under section
50, while furnishing the return in FORM GSTR-3B for the tax period immediately
following the period of one hundred and eighty days from the date of the issue of the
invoice:
Provided that the value of supplies made without consideration as specified in Schedule
I of the said Act shall be deemed to have been paid for the purposes of the second
proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in
accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be
deemed to have been paid for the purposes of the second proviso to sub-section (2)
of section 16.;
(2) Where the said registered person subsequently makes the payment of the amount
towards the value of such supply along with tax payable thereon to the supplier thereof, he
shall be entitled to re-avail the input tax credit referred to in sub-rule (1).‖;
(b) sub-rule (3) shall be omitted;
5. In rule 38 of the said rules,–
(a) in clause (a), in sub-clause (ii), the word, letters and figure, ―in FORM GSTR-2‖ shall be
omitted;
(b) in clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR2‖, the words, letters and figure, ― and the balance amount of input tax credit shall be
reversed in FORM GSTR-3B‖ shall be substituted;
(c) clause (d) shall be omitted;
6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, ―at the invoice
level in FORM GSTR-2 and‖ shall be omitted;
7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, ―FORM GSTR-2 and‖ at
both the places where they occur, shall be omitted;
8. In rule 60 of the said rules, in sub-rule (7), for the words ―auto-drafted‖, the words ―auto-generated‖
shall be substituted;
9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;
10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words ―and inward‖ shall be omitted;
11. In rule 85 of the said rules, in sub-rule (2),
(a) in clause (b), for the words ―said person;‖, the words ―said person; or‖ shall be
substituted;
(b) clause (c) shall be omitted;
12. In rule 89, of the said rules, in sub-rule (1), –
(a) after the words ― claiming refund of‖, the words, brackets and figures ―any balance in the
electronic cash ledger in accordance with the provisions of sub-section (6) of section
49 or‖ shall be inserted;
(b) the first proviso shall be omitted;
(c) in the second proviso, for the words ―Provided further that‖, the words ―Provided that‖
shall be substituted;
(d) in the third proviso, for the words ―Provided also that‖, the words ―Provided further that‖
shall be substituted;
13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR3 or FORM GSTR-3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be
substituted;
14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;
15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading
―List of Activities‖, the words, ―and inward‖, shall be omitted.
[F.No.CBIC-20013/1/2022-GST]
(Rajeev Ranjan)
Under Secretary, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide notification No. 14/2022 – Central
Tax, dated the 5th July, 2022 vide number G.S.R. 517(E), dated the 5th July, 2022.
Download full Notification –19-2022-ct-eng