Rule Name: Central Goods and Services Tax (Sixth Amendment) Rules, 2019.
Effective Date: Effective upon publication in the Official Gazette.
Rule Amendments:
a. Rule 21A: Explanation added for "shall not make any taxable supply" during suspension period.
b. Rule 36: Limit set for input tax credit availed where supplier's details not uploaded.
c. Rule 61: Revised return filing procedure under section 39.
d. Rule 83A: Requirement for GST practitioner examination specified.
e. Rule 91: Clarification on refund application process.
f. Rule 97: Committee allocation for GST publicity and consumer awareness.
g. Rule 117: Extended deadlines for certain submissions.
h. Rule 142: Communication of tax, interest, and penalty details before serving notice.
i. New Form: FORM GST DRC-01A introduced for submission against proposed liability.
Legal Authority: Amendment enacted under section 164 of the Central Goods and Services Tax Act, 2017.
Issuing Authority: Signed by Ruchi Bisht, Under Secretary to the Government of India.
Historical Reference: Original rules published on 19th June 2017, last amended on 18th July 2019.
Note: Adherence to amended rules is essential for compliance with GST regulations.