GST Amendment Rules 2019

Title and Effective Date: Central Goods and Services Tax (Amendment) Rules, 2019. Effective from 1st February, 2019. Composition Levy Amendment: Changed the heading in Chapter-II to "Composition Levy."

Expansion of Taxable Supplies: Rule 7 amended to include "goods and services" instead of just "goods." Provisions for Separate Registrations: Rule 11 introduced for separate registration for multiple places of business within a state. Conditions and procedures outlined for separate registrations.

Suspension of Registration: Rule 21A added for suspension of registration during cancellation proceedings. Clarifies restrictions during suspension and conditions for revocation.

GST Practitioner Roles Expanded: Rule 83(8) broadened the activities a GST practitioner can undertake on behalf of a registered person. Refund Process Amendments: Provisions for revalidation of refund orders and payment advice outlined in Rules 91 and 92.

Clarifications on Refund of Integrated Tax: Rule 96A revised to specify conditions for refund of integrated tax paid on exports.

Form Amendments: Changes in Form GST REG-01 instructions regarding "places of business." Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.