GST : Notification No. 36/2017 – Central Goods and Services Tax Rules, 2017. (Eighth Amendment).

On 29^th September’ 2017, Notification No. 36/2017 issued to amend the Central Goods and Services Tax Rules, 2017. (Eighth Amendment). Let’s see, what have been amended?

1. In rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;

*Earlier the Migrated Taxpayers not eligible for registration under GST could apply in Form GST REG – 29, by 30^th September’ 2017 for cancellation of registration but since System of GSTN was not ready, so date is extended now upto 31^st October’2017.

2. In rule 118, 119 and 120 for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

*Some days back there were great confusion on date of submission of Tran-1, First order was about Revision of Form, when taxpayers and professionals sought clarity on original form, issued order just for Rule 117. But confusion remained for Rules 118 (Tax paid under VAT/Sr Tax but supply is made after appointed date) , 119 (Job Work Cases) and 120 (Goods sent on approval basis), and now for clarification, this notification is issued.

3. In  rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;

4. In FORM GST REG-29, -

(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

Link : http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-36-central-tax-english.pdf