Notification No. 39/2018-Central Tax [N10-CN1]

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) These rules may be called the Central Goods and Services Tax (Eighth 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 22, in sub-rule (4), the following proviso shall be inserted, namely:- “Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:- “Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”.

4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.

5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:- ‘(E) “Adjusted Total Turnover” means the sum total of the value of-

(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and 1

(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-

(i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.

6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- “(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.”.

7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:- “Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-

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“FORM GST REG-20 [See rule 22(4)]

Reference No. - Date -

To Name Address GSTIN/UIN

Show Cause Notice No. Date-

Order for dropping the proceedings for cancellation of registration

This has reference to your reply filed vide ARN ---------- dated ----- in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: <<text>>

or The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.

Signature < Name of the Officer>

Designation Jurisdiction

Place: Date: ”.

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9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:- “FORM GST ITC-04 [See rule 45(3)]

Details of goods/capital goods sent to job worker and received back

1. GSTIN -

2. (a) Legal name -

(b) Trade name, if any –

3. Period: Quarter - Year -

4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)

GSTIN Challa Challa Descripti UQ Quantit Taxabl Type of Rate of tax (%) / State in n No. n date on of C y e goods Centr Stat Integrat Ces case of goods value (Inputs/capit al tax e/ ed tax s unregister al goods) UT ed job tax worker

1 2 3 4 5 6 7 8 9 10 11 12

5. Details of inputs/capital goods received back from job worker or sent out from business place of job work

(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN / Challa Date of Descriptio UQ Quantit Origin Origin Natur Losses & State of n No. challan n of goods C y al al e of wastes job worker issued issued challan challan job if by job by job No. date work UQ Quantit unregistere worker worker under under done C y d under under which which by job which which goods goods worke goods goods have have r have have been been been been sent sent receive receive for job for job d back d back work work

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1 2* 3* 4 5 6 7* 8* 9 10 11

(B) Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes:

GSTIN / Challa Date of Descriptio UQ Quantit Origin Origin Natur Losses & State of n No. challan n of goods C y al al e of wastes job worker issued issued challan challan job if by job by job No. date work UQ Quantit unregistere worker worker under under done C y d under under which which by job which which goods goods worke goods goods have have r have have been been been been sent sent receive receive for job for job d back d back work work

1 2* 3* 4 5 6 7* 8* 9 10 11

(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes: GSTIN / Invoice Invoice Descriptio UQ Quantit Origin Origin Natur Losses & State of No. in date in n of C y al al e of wastes job worker case case goods challan challan job if supplie supplie no. date work unregister d from d from under under done UQ Quantit ed premise premise which which by job C y s of job s of job goods goods worke worker worker have have r issued issued been been by the by the sent sent Princip Princip for job for job al al work work

1 2 3 4 5 6 7* 8* 9 10 11

Instructions:

1. Multiple entry of items for single challan may be filled.

2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.

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3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.

6. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature Place Name of Authorised Signatory ………

Date Designation /Status………………… ”.

10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-

“FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central State Integrated Cess Tax Tax / Tax UT Tax 1 2 3 4 5 6 4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year Supplies made to un-registered A persons (B2C) Supplies made to registered persons B (B2B) Zero rated supply (Export) on C payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports

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Advances on which tax has been F paid but invoice has not been issued (not covered under (A) to (E) above) Inward supplies on which tax is to be G paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of I transactions specified in (B) to (E) above (-) Debit Notes issued in respect of J transactions specified in (B) to (E) above (+) Supplies / tax declared through K Amendments (+) Supplies / tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on which tax N is to be paid (H + M) above Details of Outward supplies on which tax is not payable as declared in returns filed during the 5 financial year Zero rated supply (Export) without A payment of tax Supply to SEZs without payment of B tax Supplies on which tax is to be paid C by the recipient on reverse charge basis D Exempted E Nil Rated