Notification No. 42/2019 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 42/2019 – Central Tax: Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 appoints the 24^th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 31/2019– Central Tax, dated the 28^th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28^th June, 2019], shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 42/2019 – Central Tax

Q1: What is Notification No. 42/2019 – Central Tax in simple words?

Answer:
It is a notification that activates Rules 10, 11, 12, and 26 of the CGST (Fourth Amendment) Rules, 2019 on 24 September 2019. These rules relate to GST registration amendments, separate registrations, TDS/TCS registrations, and document verification.

Q2: Why were these rules brought into force through this notification?

Answer:
Because when the Fourth Amendment Rules were issued earlier (via Notification 31/2019), they needed a formal enforcement date. Notification No. 42/2019 – Central Tax declares 24 September 2019 as the date from which these rules legally apply.

Q3: What is Rule 10 and how does this notification impact it?

Answer:
Rule 10 deals with GST registration certificate amendments—such as change of business name, address, mobile number, promoter details, etc.
Once this notification activated the updated Rule 10, GST taxpayers must follow the latest procedure for amendments.
👉 To update GST details, take help from Finodha: https://finodha.in/online-gst-registration/

Q4: What does Rule 11 cover?

Answer:
Rule 11 allows businesses to obtain separate GST registrations for different places of business within the same state.
After the notification, the updated provisions became applicable—helpful for businesses expanding or splitting branches.

Q5: What does Rule 12 deal with?

Answer:
Rule 12 governs GST registration for TDS and TCS deductors, usually government bodies, e-commerce operators, PSUs, etc.
After activation through Notification No. 42/2019 – Central Tax, all new TDS/TCS registrants must follow the updated rule.

Q6: What is the purpose of Rule 26?

Answer:
Rule 26 governs verification of returns and other documents using:
Digital Signature Certificate (DSC)
Aadhaar-based OTP
Electronic Verification Code (EVC)
This rule is crucial for filing GSTR-1, GSTR-3B, refund applications, and registration updates.
👉 Need help with return filing?
Use Finodha GST Return Filing: https://finodha.in/gst-return-filing/

Q7: Does Notification No. 42/2019 – Central Tax change GST registration rules?

Answer:
Indirectly, yes. It enforces the updated rules about registration amendments, separate branch registrations, and TDS/TCS registrations.

Q8: What date do the updated rules become applicable?

Answer:
24 September 2019.
Both the notification and the rules are effective from the same day.

Q9: Does this notification apply to all GST taxpayers?

Answer:
Yes, especially those who:
Need to amend GST registration
Operate multiple business locations
Deduct TDS/TCS
File returns using DSC or Aadhaar OTP

Q10: What is Section 164 of the CGST Act mentioned in the notification?

Answer:
Section 164 empowers the Government to make rules, amend rules, and notify the date of enforcement of GST rules.
Notification No. 42/2019 – Central Tax is issued under this authority.

Q11: Does this change how businesses file GST returns today?

Answer:
Yes—because Rule 26 (related to verification) affects how returns are authenticated, including:
Who can sign
Whether DSC or OTP is needed
Validation method for each form

Q12: What does this notification mean for businesses with multiple branches?

Answer:
They can now use the updated Rule 11 to:
Apply for separate GSTINs
Maintain branch-specific accounting
Simplify compliance structure
👉 For business setup or expansion, see: https://finodha.in/setup-business/

Q13: Is there any impact on individuals registering for GST for the first time?

Answer:
Yes. New registrants must follow the updated verification methods under Rule 26 and updated processes in Rules 10–12.
👉 File your GST registration easily: https://finodha.in/online-gst-registration/

Q14: Does this notification have any financial impact on taxpayers?

Answer:
Not directly. It relates to procedural and compliance requirements, not tax rates. But improved verification rules reduce risk of errors and penalties.

Q15: Where can I check if my GST amendment or application follows updated rules?

Answer:
You can consult GST experts or check provisions under Notification 31/2019 (Fourth Amendment Rules) along with Notification No. 42/2019 – Central Tax.
👉 For expert help: https://finodha.in/gst-compliance/

🎯 Conclusion

Notification No. 42/2019 – Central Tax may seem procedural, but it has a major compliance impact—especially for businesses updating registrations, operating multiple branches, filing returns, or acting as TDS/TCS deductors.

If you want error-free GST compliance or registration support: