NOTIFICATION NO.48/2018-CENTRAL TAX, DATED 10-9-2018

CENTRAL GST (NINTH AMENDMENT) RULES, 2018 – AMENDMENT IN RULES 117 & 142

NOTIFICATION NO.48/2018-CENTRAL TAXDATED 10-9-2018

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 (Ninth 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,

(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:—
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:—
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.