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.