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

Title and Commencement: These rules are called the Central Goods and Services Tax (Seventh Amendment) Rules, 2019. They come into force on the date of their publication in the Official Gazette.

Amendments to Central Goods and Services Tax Rules, 2017: In FORM GST RFD-01, Annexure 1 is amended as follows: Statement 1A, Statement 2, Statement 3, Statement 4, Statement 4A, Statement 5, Statement 5B, Statement 6, and Statement 7 are substituted or inserted to provide detailed information required for different types of refunds.

In FORM GSTR-9, amendments are made to include additional details for the financial years 2017-18 and 2018-19. Serial number 8C is amended to include ITC details for FY 2018-19. Pt. V is amended to include additional details for FY 2018-19. Instructions for FORM GSTR-9 are amended to provide clarity and options for reporting.

In FORM GST GSTR-9C, amendments are made to provide options for reporting adjustments and additional details for the financial years 2017-18 and 2018-19.

Purpose: The amendments aim to streamline the reporting process and provide clarity to taxpayers regarding the details required for filing returns and claiming refunds under the Central Goods and Services Tax Act, 2017.

Effective Date: The amendments come into effect upon their publication in the Official Gazette.

These amendments seek to enhance compliance and facilitate smoother processes under the Central Goods and Services Tax Act, 2017.