Seeks to make the 12th 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. 79 /2020 – Central Tax
New Delhi, the 15th October, 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: –
- Short title and commencement. – (1) These rules may be called the Central Goods and
Services Tax (Twelveth 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.
- In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),
in rule 46, for the first proviso, the following proviso shall be substituted, namely: –
“Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that
a class of registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specified number of digits of Harmonised
System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and
(iii) the class of registered persons that would not be required to mention the Harmonised
System of Nomenclature code for goods or services:”.
- In the said rules, for rule 67A, the following rule shall be substituted, namely: –
“67A. Manner of furnishing of return or details of outward supplies by short messaging
service facility.- Notwithstanding anything contained in this Chapter, for a registered person
who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of
outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST
CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the
said return or the details of outward supplies or statement through a short messaging service