[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 Excise and Customs
Notification No.
7/2017 – Central Tax
New Delhi, the 27th June, 2017
6 Ashadha, 1939 Saka
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 to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These
rules may be called the Central Goods and Services Tax (Amendment)
Rules, 2017.
(2) They
shall be deemed to have come into force with effect from the 22nd day of
June, 2017.
2. In
the Central Goods and Services Tax Rules,
2017,-
(a)
in
rule 1, in the heading, the word “, Extent”
shall be omitted;
(b) in
rule 10, in sub-rule (4), for the
words “digitally signed”, the words “duly signed or verified
through electronic verification code” shall be
substituted;
(c) in rule 13, in sub-rule (4), for the word “signed”, the words “duly signed
or verified
through electronic verification code” shall be
substituted;
(d) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the
words, brackets and figures “sub-rule (2) of rule 8” shall be substituted;
(e)
in
rule 21, for clause (b), the
following clauses shall be substituted,
namely:-
“(b) issues invoice or bill without
supply of goods or services in violation of the
provisions of the Act, or the
rules made thereunder; or
(c) violates
the provisions of section 171 of the Act or the rules made thereunder.”;
(f) in rule 22, in
sub-rule (3), the words,
brackets and figure “sub-rule (1) of ” shall
be omitted;
(g)
in
rule 24,-
(i) in sub-rule (1),
the second proviso shall be omitted;
(ii) after
sub-rule (3), the
following sub-rule shall be inserted,
namely:-
“(3A)
Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen
days from the
date of the furnishing of information and particulars
referred to in clause (c)
of sub-rule (2) and no notice has
been issued under sub-rule (3) within the
said period, the registration shall be deemed to
have been granted and the said
certificate of registration, duly
signed or verified through electronic verification code, shall be made available to the registered person on
the common portal.”;
(h) in rule 26, in sub-rule (3), for the words “specified under the provisions of the Information
Technology Act, 2000 (21 of 2000)”,
the words “or through e-
signature as specified under the provisions of the Information Technology Act,
2000
(21 of 2000) or verified
by any other mode of signature or verification as notified by the Board in this
behalf.” shall be substituted;
(i) in
Form GST CMP-04, in the table, for serial number
5 and the entries related thereto,
the following shall be substituted, namely:-
“5. Category of Registered Person
(i) Manufacturers,
other than manufacturers of such goods as may be
notified by the Government
(ii)
Suppliers making supplies referred
to in clause (b) of paragraph 6 of
Schedule
II
(iii)
Any other supplier eligible for
composition levy.”;
(j) in Form GST CMP-07, for the brackets,
words and figures “[See rule 6(6)]”, the brackets, words and figures “[See
rule 6(5)] shall be substituted;
(k)
in Form GST REG-12, for the words and figures “within 30 days”, the words and
figures “within 90 days” shall
be substituted; (l) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN”
shall be substituted;
(ii) the words “Place” and “<State>” shall be omitted.
[F. No.
349/58/2017-GST] (Dr. Sreeparvathy S.L.)
Under Secretary to
the Government of India
Note:- The principal
rules were published
in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017 published vide G.S.R number
610 (E), dated the 19th June, 2017.
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