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Notification No. 19/2022 – Central Tax – Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

Notification No. 19/2022-Central tax
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No.​​ 19/2022–Central​​ Tax


New​​ Delhi,​​ the​​ 28th​​ September,​​ 2022


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,​​ on​​ the​​ recommendations​​ of​​ the​​ Council,​​ hereby​​ makes​​ the​​ following​​ rules​​ further​​ to​​ amend​​ the​​ Central​​ Goods​​ and​​ Services​​ Tax​​ Rules,​​ 2017,​​ namely:


1.​​ Short​​ title​​ and​​ commencement.​​ -(1)​​ These​​ rules​​ may​​ be​​ called​​ the​​ Central​​ Goods​​ and​​ Services​​ Tax​​ (Second​​ Amendment)​​ Rules,​​ 2022.

(2)​​ Save​​ as​​ otherwise​​ provided​​ in​​ these​​ rules,​​ they​​ shall​​ come​​ into​​ force​​ with​​ effect​​ from​​ the​​ 1st​​ day​​ of​​ October,​​ 2022.


  • In​​ the​​ Central​​ Goods​​ and​​ Services​​ Tax​​ Rules,​​ 2017​​ (herein​​ after​​ referred​​ to​​ as the​​ said​​ rules),​​ in​​ rule​​ 21,​​ after​​ clause​​ (g),​​ the​​ following​​ clauses​​ shall​​ be​​ inserted,​​ namely:-


(h)​​ being​​ a​​ registered​​ person​​ required​​ to​​ file​​ return​​ under​​ subsection​​ (1)​​ of​​ section​​ 39​​ for​​ each​​ month​​ or​​ part​​ thereof,​​ has​​ not​​ furnished​​ returns​​ for​​ a​​ continuous​​ period​​ of​​ six​​ months;


    • being​​ a​​ registered​​ person​​ required​​ to​​ file​​ return​​ under​​ proviso​​ to​​ subsection​​ (1)​​ of​​ section​​ 39​​ for​​ each​​ quarter or​​ part​​ thereof, has​​ not​​ furnished​​ returns​​ for​​ a​​ continuous​​ period​​ of two​​ tax​​ periods.;


  • In​​ rule​​ 36​​ of​​ the​​ said​​ rules,



  • in​​ sub-rule​​ (2),​​ the​​ words,​​ letters​​ and​​ figure,​​ ,​​ and​​ the relevant​​ information,​​ as​​ contained​​ in​​ the​​ said​​ document,​​ is​​ furnished​​ in​​ FORM​​ GSTR-2​​ by​​ such​​ person​​ shall​​ be​​ omitted;

  • in​​ sub-rule​​ (4),​​ in​​ clause​​ (b),​​ after​​ the​​ words,​​ the​​ details​​ of,​​ the​​ words,​​ ―input​​ tax​​ credit​​ in respect​​ of‖​​ shall​​ be​​ inserted;


  • In​​ rule​​ 37​​ of​​ the​​ said​​ rules,



  • for​​ sub-rules​​ (1)​​ and​​ (2),​​ the​​ following​​ sub-rules​​ shall​​ be​​ substituted,​​ namely:-

(1)​​ A​​ registered​​ person,​​ who​​ has​​ availed​​ of​​ input​​ tax​​ credit​​ on​​ any​​ inward​​ supply​​ of​​ goods​​ or​​ services​​ or​​ both,​​ other​​ than​​ the​​ supplies​​ on​​ which​​ tax​​ is​​ payable​​ on​​ reverse​​ charge​​ basis,​​ but​​ fails​​ to​​ pay​​ to​​ the​​ supplier​​ thereof,​​ the​​ amount​​ towards​​ the​​ value​​ of​​ such​​ supply​​ along​​ with​​ the​​ tax​​ payable​​ thereon,​​ within​​ the​​ time​​ limit​​ specified​​ in​​ the​​ second proviso​​ to​​ sub-section(2)​​ of​​ section​​ 16,​​ shall​​ pay​​ an​​ amount​​ equal​​ to​​ the​​ input​​ tax​​ credit​​ availed​​ in​​ respect of​​ such​​ supply​​ along​​ with​​ interest​​ payable​​ thereon​​ under​​ section​​ 50,​​ while​​ furnishing​​ the​​ return​​ in​​ FORM​​ GSTR-3B​​ for​​ the​​ tax​​ period​​ immediately​​ following​​ the​​ period​​ of​​ one​​ hundred​​ and​​ eighty​​ days​​ from​​ the​​ date​​ of​​ the​​ issue​​ of​​ the​​ invoice:


Provided​​ that​​ the​​ value​​ of​​ supplies​​ made​​ without​​ consideration​​ as​​ specified​​ in​​ Schedule​​ I​​ of​​ the​​ said​​ Act​​ shall​​ be​​ deemed​​ to​​ have​​ been​​ paid​​ for​​ the​​ purposes​​ of​​ the​​ second​​ proviso​​ to​​ sub-section​​ (2)​​ of​​ section​​ 16:


Provided​​ further​​ that​​ the​​ value​​ of​​ supplies​​ on​​ account​​ of​​ any​​ amount​​ added​​ in​​ accordance​​ with​​ the​​ provisions​​ of​​ clause​​ (b)​​ of​​ sub-section​​ (2)​​ of​​ section​​ 15​​ shall​​ be​​ deemed​​ to​​ have​​ been​​ paid​​ for​​ the​​ purposes​​ of​​ the​​ second​​ proviso​​ to​​ sub-section​​ (2)​​ of​​ section​​ 16.;


(2)​​ Where​​ the​​ said​​ registered​​ person​​ subsequently​​ makes​​ the​​ payment​​ of​​ the​​ amount​​ towards​​ the​​ value​​ of​​ such​​ supply​​ along​​ with​​ tax​​ payable​​ thereon​​ to​​ the​​ supplier​​ thereof,​​ he​​ shall​​ be​​ entitled to​​ re-avail​​ the​​ input​​ tax​​ credit​​ referred​​ to​​ in​​ sub-rule​​ (1).‖;


  • sub-rule​​ (3)​​ shall​​ be​​ omitted;



  • In​​ rule​​ 38​​ of​​ the​​ said​​ rules,



  • in​​ clause​​ (a),​​ in​​ sub-clause​​ (ii),​​ the​​ word,​​ letters​​ and​​ figure,​​ in​​ FORM​​ GSTR-2‖​​ shall​​ be​​ omitted;

  • in​​ clause (c),​​ for​​ the​​ words,​​ letters​​ and​​ figure,​​ and​​ shall​​ be​​ furnished​​ in​​ FORM​​ GSTR-​​ 2‖,​​ the​​ words,​​ letters​​ and​​ figure,​​ ​​ and​​ the​​ balance​​ amount​​ of​​ input​​ tax​​ credit​​ shall​​ be​​ reversed​​ in​​ FORM​​ GSTR-3B‖​​ shall​​ be​​ substituted;

  • clause​​ (d)​​ shall​​ be​​ omitted;


  • In​​ rule​​ 42​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (1),​​ in​​ clause​​ (g),​​ the​​ words,​​ letters​​ and​​ figure,​​ at​​ the​​ invoice​​ level​​ in​​ FORM GSTR-2​​ and​​ shall​​ be​​ omitted;


  • In​​ rule​​ 43​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (1),​​ the​​ words,​​ letters​​ and​​ figure,​​ FORM​​ GSTR-2​​ and​​ at

both​​ the​​ places​​ where​​ they​​ occur,​​ shall​​ be​​ omitted;



  • In​​ rule​​ 60​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (7),​​ for​​ the​​ words​​ auto-drafted‖,​​ the​​ words​​ ―auto-generated

shall​​ be​​ substituted;



  • rules​​ 69,​​ 70,​​ 71,​​ 72,​​ 73,​​ 74,​​ 75,​​ 76,​​ 77​​ and​​ 79​​ of​​ the​​ said​​ rules​​ shall​​ be​​ omitted;

  • In​​ rule​​ 83​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (8),​​ in​​ clause​​ (a),​​ the​​ words​​ and​​ inward‖​​ shall​​ be​​ omitted;



  • In​​ rule​​ 85​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (2),​​ 



  • in​​ ​​ clause​​ ​​ (b),​​ ​​ for​​ ​​ the​​ ​​ words​​ ​​ said​​ ​​ person;‖,​​ ​​ the​​ ​​ words​​ ​​ said​​ ​​ person;​​ ​​ or‖​​ ​​ shall​​ ​​ be


  • clause​​ (c)​​ shall​​ be​​ omitted;



  • In​​ rule​​ 89,​​ of​​ the​​ said​​ rules, in​​ sub-rule​​ (1),​​ 



  • after​​ the​​ words​​ ​​ claiming​​ refund​​ of‖,​​ the​​ words,​​ brackets​​ and​​ figures​​ any​​ balance​​ in​​ the​​ electronic​​ cash​​ ledger​​ in​​ accordance​​ with​​ the​​ provisions​​ of​​ sub-section​​ (6)​​ of​​ section​​ 49​​ or‖​​ shall​​ be​​ inserted;

  • the​​ first​​ proviso​​ shall​​ be​​ omitted;

  • in​​ the​​ second​​ proviso,​​ for​​ the​​ words​​ Provided​​ further​​ that‖,​​ the​​ words​​ Provided​​ that‖

shall​​ be​​ substituted;

  • in​​ the​​ third​​ proviso,​​ for​​ the​​ words​​ Provided​​ also​​ that‖,​​ the​​ words​​ Provided​​ further​​ that‖

shall​​ be​​ substituted;



  • In​​ rule​​ 96​​ of​​ the​​ said​​ rules,​​ in​​ sub-rule​​ (3),​​ for​​ the​​ words,​​ letters​​ and​​ figures,​​ FORM​​ GSTR-​​ 3​​ or​​ FORM​​ GSTR-3B,​​ as​​ the​​ case​​ may​​ be,​​ the​​ letters​​ and​​ figure,​​ FORM​​ GSTR-3B‖​​ shall​​ be​​ substituted;


  • FORM​​ GSTR-1A,​​ FORM​​ GSTR-2​​ and​​ FORM​​ GSTR-3​​ of​​ the​​ said​​ rules​​ shall​​ be​​ omitted;



  • In​​ FORM​​ GST​​ PCT-05 of​​ the said rules,​​ in​​ Part-A,​​ in​​ the​​ table,​​ against​​ Sr.​​ No.1,​​ under the​​ heading

―List​​ of​​ Activities‖,​​ the​​ words,​​ and​​ inward‖,​​ shall​​ be​​ omitted.






(Rajeev​​ Ranjan)​​ Under​​ Secretary,​​ Government​​ of​​ India


Note:​​ The​​ principal​​ rules were​​ published​​ in​​ the​​ Gazette​​ of​​ India,​​ Extraordinary,​​ Part​​ II,​​ Section​​ 3,​​ Sub-​​ section​​ (i)​​ vide​​ notification​​ No.​​ 3/2017-Central​​ Tax,​​ dated​​ the​​ 19th​​ June,​​ 2017,​​ published​​ vide​​ number

G.S.R.​​ 610(E),​​ dated​​ the​​ 19th​​ June,​​ 2017​​ and​​ were​​ last​​ amended​​ vide​​ notification​​ No.​​ 14/2022​​ -​​ Central​​ Tax,​​ dated​​ the​​ 5th​​ July,​​ 2022​​ vide​​ number​​ G.S.R.​​ 517(E),​​ dated​​ the​​ 5th​​ July,​​ 2022.

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