Central Goods and Services Tax (Fifth Amendment) Rules, 2019

Central Government introduces the Fifth Amendment to the Central Goods and Services Tax Rules, 2017.

Effective Date: Upon publication in the Official Gazette. Rule 12 Amendment: Adds provisions for registration to deduct tax. Specifies compliance with section 51.

Rule 46 Amendment (Effective September 1, 2019): Exempts suppliers of admission to multiplex film exhibitions from certain provisions. Rule 54 Amendment (Effective September 1, 2019): Mandates electronic ticket issuance for multiplex film admissions. Deems electronic ticket as tax invoice, with specified requirements.

New Rule 83B (To be notified): Outlines surrender procedure for Goods and Services Tax practitioners. Application submission via FORM GST PCT-06. Commissioner's cancellation authority detailed in FORM GST PCT-07.

Rule 137 Amendment: Extends limitation period for certain actions from two to four years.

Rule 138E Amendment: Commissioner empowered to allow vehicle movement without e-way bill on request (FORM GST EWB-05). Order issuance specified in FORM GST EWB-06.