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CBIC notifies CGST (5th Amendment) Rules, 2019: New Rule 83B inserted for Surrender of GSTP Enrollment

CBIC has notified the Central Goods and Services Tax (CGST) (Fifth Amendment) Rules, 2019, amending various CGST Rules/ GST Forms. 

Amendments are as follows:

  1. In rule 12, sub rule (1A) of the Central Goods and Services Tax Rules, 2017,
  1. after the words “A person applying for registration to”, the words “deduct or” shall be inserted;
  2. after the words “in accordance with the provisions of”, the words and figures “section 51, or, as the case may be,” shall be inserted.
  1. In the fourth proviso of rule 43, after the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted. (with effect from the 1st day of September, 2019). 
  1. In rule 54, after sub-rule (4), the following sub-rule shall be inserted,

      (4A), A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all the purpose of the act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46.  

        Provided that the supplier of such service in a screen other than multiplex screens may, at his            option, follow the above procedure.” (with effect from the 1st day of September, 2019).

  1. In rule 137, for the words “two years”, the words “four years” shall be substituted.
  2. In the first proviso of Rule 138E,
  1. after the words “Provided that the Commissioner may,” , the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall be inserted;
  2. after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-06” shall be inserted.
  1. After FORM GST PCT-05, few forms shall be inserted. (Kindly refer Notification No. 33/2019 Central Tax dt. 18         July 2019).

New insertion of section 83B i.e. Surrender of enrollment of goods and services tax practitioner

After rule 83A, new section 83B has been inserted by the Central Government are as follows:-

  • A goods and services tax practitioner, who wants to surrender his enrollment, shall electronically submit an application in FORM GST PCT-06, at the common portal.
  • After the enquiry as required by the Commissioner, or an officer authorized shall pass an order in FORM GST PCT-07 to cancel the enrollment of such practitioner.

Note : The above amendments shall come into force on the date of their publication in the Official Gazette.

Author: Niranjan Reddy

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