Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 33/2019 dated 18th July, 2019 to further amend the Central Goods and Services Tax (CGST) Rules, 2017.
Key Points of the Amendment are:
- In Rule 54 after sub rule 4, a new sub Rule 4A has been inserted to allow a registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under Rule 46 of the CGST Rules, 2017.This shall come into force with effect from 1st September, 2019.
- Statement 5B of FORM GST RFD-01 related to refund application on account of deemed exports has been substituted.
- Statement 5B of FORM GST RFD-01A related to refund application (manual) on account of deemed exports has been substituted.
- In Rule 137 has been amended to extend the tenure of Anti-Profiteering Authority to four years instead of two years.
- In Rule 138E, the first provision has been amended so as to provide a registered person a facility for unblocking of the generation of the e-way bill.
- Form GST EWB-05- Application for unblocking of the facility for generation of PART-A of E-Way Bill and Form GST EWB-06- Order for permitting / rejecting application for unblocking of the facility for generation of PART-A of E-Way Bill has been prescribed.
For further details please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
