G.S.R (E) - Central GST Rules Amendment:

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Historical Reference: Original rules published on 19th June 2017, last amended on 18th July 2019.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.