New Delhi, the 30th October, 2018
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 further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) 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), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination.
(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
(4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN.
(ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.-
(i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.
(8) Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(10). Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.
(11). Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12). Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13). Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
Pattern and Syllabus of the Examination
PAPER: GST Law & Procedures: | |
Time allowed: | 2 hours and 30 minutes |
Number of Multiple Choice Questions: | 100 |
Language of Questions: | English and Hindi |
Maximum marks: | 200 |
Qualifying marks: | 100 |
No negative marking |
“any officer not below the rank of Joint Commissioner (Appeals)”;
“any officer not below the rank of Joint Commissioner (Appeals)”.
“142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”.
5. In the said rules, in FORM GST REG-16,-
“In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc.”;
“In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or 1[furnish an undertaking to the effect] that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
6. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
7. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
[See rule 85(1)]
(Part–II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.- Date-
GSTIN/Temporary Id- Name (Legal) –
Trade name, if any -
Stay status – Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All
(Amount in Rs.)
Sr . N o. | Date (dd/mm/ yyyy) | Refere nce No. | Tax Period,if applicable | Ledger used for discharging liability | Descri ption | Type of Transa ction * | Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) | ||||||
From | To | T ax | Inter est | Pena lty | F ee | Oth ers | Tot al | ||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 1 2 | 13 | 14 |
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Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) | ||||||
Tax | Interest | Penalty | Fee | Others | Total | Status (Stayed / Un-stayed) |
15 | 16 | 17 | 18 | 19 | 20 | 21 |
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*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)]
8. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:-
“10. Details of IGST Demand
Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) | ||||||
Tax | Interest | Penalty | Fee | Others | Total | Status (Stayed / Un-stayed) |
15 | 16 | 17 | 18 | 19 | 20 | 21 |
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9. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:-
[See rule 142A(1)]
Reference No. Date -
Part A – Basic details | ||
Sr. No. | Description | Particulars |
(1) | (2) | (3) |
1. | GSTIN |
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2. | Legal name | <<Auto>> |
3. | Trade name, if any | <<Auto>> |
4. | Government Authority who passed the order creating the demand | State /UT
Centre |
5. | Old Registration No. |
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6. | Jurisdiction under earlier law |
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7. | Act under which demand has been created |
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8. | Period for which demand has been created | From – mm, yy To mm, yy |
9. | Order No. (original) |
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10. | Order date (original) |
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11. | Latest order no. |
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12. | Latest order date |
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13. | Date of service of the order (optional) |
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14. | Name of the officer who has passed the order (Optional) |
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15. | Designation of the officer who has passed the order |
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16. | Whether demand is stayed |
Yes No |
17. | Date of stay order |
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18 | Period of stay | From – to - |
Part B – Demand details | ||||||
19. | Details of demand created (Amount in Rs. in all Tables) | |||||
Act | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Central Acts |
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State/ UT Acts |
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CST Act |
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20. | Amount of demand paid under existing laws | |||||
Act | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Central Acts |
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State / UT Acts |
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CST Act |
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20. | Amount of demand paid under existing laws | |||||
Act | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Central Acts |
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State / UT Acts |
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CST Act |
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Signature
Name
Designation
Jurisdiction
To
------------------------- (GSTIN/ID)
-------------------------Name
-------------------------- (Address)
Copy to -
10. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-
[See rule 142A(2)]
Part A – Basic details | ||
Sr. No. | Description | Particulars |
(1) | (2) | (3) |
1. | GSTIN |
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2. | Legal name | <<Auto>> |
3. | Trade name, if any | <<Auto>> |
4. | Reference no. vide which demand uploaded in FORM GST DRC-07A |
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5. | Date of FORM GST DRC-07A vide which demand uploaded |
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6. | Government Authority who passed the order creating the demand | State /UT Centre <<Auto>> |
7. | Old Registration No. | << Auto, editable>> |
8. | Jurisdiction under earlier law | <<Auto, editable>> |
9. | Act under which demand has been created | <<Auto, editable>> |
10. | Tax period for which demand has been created | <<Auto, editable>> |
11. | Order No. (original) | <<Auto, editable>> |
12. | Order date (original) | <<Auto, editable>> |
13. | Latest order no. | <<Auto, editable>> |
14. | Latest order date | <<Auto, editable>> |
15. | Date of service of the order | <<Auto, editable>> |
16. | Name of the officer who has passed the order (optional) | <<Auto, editable>> |
17. | Designation of the officer who has passed the order | <<Auto, editable>> |
18. | Whether demand is stayed |
Yes No |
19. | Date of stay order |
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20. | Period of Stay |
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21. | Reason for updation | <<Text box>> |
Part B – Demand details | |||||||
22. | Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) <<Auto>> | ||||||
Act | Tax | Interest | Penalty | Fee | Others | Total | |
1 | 2 | 3 | 4 | 5 | 6 | 7 | |
Central Acts |
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State/ UT Acts |
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CST Act |
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23. | Updation of demand | ||||||
Act | Type of updation | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
1. | Quashing of demand (Complete closure of demand) |
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2. | Amount of reduction, if any |
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3. | Total reduction (1+2) |
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24. (22-23) | Balance amount of demand required to be recovered under the Act << Auto-populated >> | |||||
Act | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Central Acts |
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State / UT Acts |
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CST Act |
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Signature
Name
Designation
Jurisdiction
To
------------------------(GSTIN/ID)
--------------------------Name
---------------------------(Address )
Copy to –
Note –
[F. No. CBEC/20/06/17/2018-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 number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 54/2018 - Central Tax, dated the 9th October, 2018, published vide number G.S.R 1011 (E), dated the 9th October, 2018.
Notes:-
Sr. No. | Change | Notification/Corrigendum | Applicability date | Particulars of change | Remarks |
1 | Correction | October 30, 2018 | Before it was read as "furnish an application to the effec" | ---- |