Central Goods and Services Tax (Ninth Amendment) Rules, 2017- Notification no.45/2017 dt 13 October 2017

Author's notes and comments:


** The amendment will come into force  on the date of publication in OFFICIAL GAZETTE,

** New rule 3A has been substituted in the rules which brings following changes -

## Either a person has granted provisional registration or NEW registration under rule 1 can NOW OPT COMPOSITION SCHEME u/s 10 WITH EFFECT from the 1 day of next month by WHICH FORM CMP -02 i.e.""Intimation to pay tax u/s 10""

## This is allowed upto 31 March 2018,

## Such person needs to file ITC-03 i.e ""declaration of stock in hand"" within 90 DAYS from the date when section 10 applies

## Once ITC-03 as above if filed then PERSON SHALL NOT BE ALLOWED TO FILE TRAN-01

** New rule  46A has been inserted which brings the following changes-

## where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies,

** New PROVISO added after rule 62(1)  which brings following changes -

## Person who use the newly inserted rule 3A as discussed above then he needs to file GSTR-4 for PERIOD applicable to him being a COMPOSITION SUPPLIER

## FOR the period which was not covered under GSTR-4 will be filed by using respective RETURNS as applicable to him,

** In FORM GSTR-1 & GSTR 1A> Table 6> a new column 10 covering CESS has been added,



For reading full text of the notification please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-45-cgst-english.pdf

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