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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
esignature
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.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/58/2017-GST]
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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