Rule Amendment:
Central Goods and Services Tax (Ninth Amendment) Rules, 2019 introduced under section 164 of the CGST Act, 2017.
Effective Date:
Enforced upon publication in the Official Gazette, effective from January 1, 2020.
Rule 36 Adjustment:
Rule 36 sub-rule (4) altered, reducing allowable input tax credit from "20 per cent." to "10 per cent."
New Rule Insertion:
Rule 86A introduced, outlining conditions for electronic credit ledger usage, empowering officers to block fraudulent credits.
Rule 138E Modification:
Clause (c) appended to rule 138E, targeting non-filers of outward supply statements for two consecutive months or quarters.
Issuing Authority:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Rules Reference:
Original rules issued via notification No. 3/2017-Central Tax on June 19, 2017, last amended by notification No. 68/2019 - Central Tax on December 13, 2019.