NOTIFICATION NO. 02/2020-CENTRAL TAX [F. NO. 20/06/07/2019-GST(PT.II)], DATED 1-1-2020

CENTRAL GOODS AND SERVICES TAX (AMENDMENT) RULES, 2020 – AMENDMENT IN RULE 117, FORM REG-01 AND FORM GSTR-3A; SUBSTITUTION OF FORM INV-01

NOTIFICATION NO. 02/2020-CENTRAL TAX [F. NO. 20/06/07/2019-GST(PT.II)], DATED 1-1-2020

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 (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.

  1. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-

(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.

  1. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- ” 12. Are you applying for registration as a SEZ Unit? Yes ▭ No ▭
    (i) Select name of SEZ ▽
    (ii) Approval order number and date of order
    (iii) Period of validity From DD/MM/YYYY To To DD/MM/YYYY
    (iv) Designation of approving authority
    1. Are you applying for registration as a SEZ Developer? Yes ▭ No ▭
      (i) Select name of SEZ Developer ▽
      (ii) Approval order number and date of order
      (iii) Period of validity From DD/MM/YYYY To To DD/MM/YYYY
      (iv) Designation of approving authority “.
  2. In the said rules, in FORM GSTR-3A,-

(a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted;
(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the following serial number shall be inserted, namely:-
“5. This is a system generated notice and does not require signature.”;
(c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted;
(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:-
“5. This is a system generated notice and does not require signature.”.

  1. In the said rules, for FORM INV-01,the following form shall be substituted, namely:-

“Note: Cardinality Means occurrence of field in the schema. Below are the the meaning of various symbol used in this column:

0..1 : It means this item is optional and even if mentioned can not be repeated

1..1: It means that this item is mandatory and can be mentioned only once.

1..n: It means this item is mandatory and can be repeated more than once

0..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.