[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment)
Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the said
rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the person instead of replying to the notice served under sub-rule
(1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section
(2) of section 29, furnishes all the pending returns and makes full payment of the tax dues
along with applicable interest and late fee, the proper officer shall drop the proceedings
and pass an order in FORM GST-REG 20.”.
3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted,
namely:-
“Provided that if the said document does not contain all the specified particulars
but contains the details of the amount of tax charged, description of goods or
services, total value of supply of goods or services or both, GSTIN of the supplier
and recipient and place of supply in case of inter-State supply, input tax credit
may be availed by such registered person.”.
4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked
down condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall
be substituted, namely:-
‘(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause
(112) of section 2, excluding the turnover of services; and
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 39/2018 – Central Tax
New Delhi, the 4th September, 2018
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment)
Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the said
rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the person instead of replying to the notice served under sub-rule
(1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section
(2) of section 29, furnishes all the pending returns and makes full payment of the tax dues
along with applicable interest and late fee, the proper officer shall drop the proceedings
and pass an order in FORM GST-REG 20.”.
3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted,
namely:-
“Provided that if the said document does not contain all the specified particulars
but contains the details of the amount of tax charged, description of goods or
services, total value of supply of goods or services or both, GSTIN of the supplier
and recipient and place of supply in case of inter-State supply, input tax credit
may be availed by such registered person.”.
4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked
down condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall
be substituted, namely:-
‘(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause
(112) of section 2, excluding the turnover of services; and
DOWNLOAD FULL NOTIFICATION - PDF
ALSO LIKE OUR FACEBOOK PAGE: https://www.facebook.com/latestgstnews/
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