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

On 18 th July 2019, the Central Government vide Notification No. 33/2019 – Central Tax, has amended the Central Goods and Services Tax Rules, 2017.

Following are the significant additions or alterations brought about by this amendment:

• Rule 54(4A) is inserted, which now requires registered persons supplying services by way of admission to exhibition of cinematograph films in multiplex screens, to issue an electronic ticket which shall be deemed to be a tax invoice, even if it does not contain the details of the recipient of service but contains the tax invoice particulars as mentioned under rule 46.
• The newly inserted Rule 83B and Form GST PCT-06 notified for surrender of enrollment of GST practitioner. A GST practitioner seeking to surrender his enrollment shall be required to electronically submit an application in FORM GST PCT-06, at the common portal, directly or through a facilitation centre notified by the Commissioner. The Commissioner, or an officer authorized by him, may after causing such inquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrollment of such practitioner.
• Amendment to Rule 137 provided for enhancement of tenure of the National Anti-Profiteering Authority to 4 years.
• Lastly, amendment to Rule 138E provided for application for unblocking of the facility for generation of E- Way Bill through FORM GST EWB-05. The Commissioner shall now pass an order for permitting / rejecting the said application through FORM GST EWB – 06.

To read the full notification Click here