{"id":194459,"date":"2018-03-27T10:50:32","date_gmt":"2018-03-27T05:20:32","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=194459"},"modified":"2018-03-28T23:49:13","modified_gmt":"2018-03-28T18:19:13","slug":"central-goods-and-services-tax-third-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/03\/27\/central-goods-and-services-tax-third-amendment-rules-2018-notified\/","title":{"rendered":"The Central Goods and Services Tax (Third Amendment) Rules, 2018 notified"},"content":{"rendered":"

G.S.R. 266(E).-<\/strong> 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: \u2013<\/p>\n

1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2018.<\/p>\n

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.<\/p>\n

2. In the Central Goods and Services Tax Rules, 2017,-<\/p>\n

(i) in Rule 45, in sub-rule (1), after the words, \u201cwhere such goods are sent directly to a job worker\u201d, occurring at the end, the following shall be inserted, namely:<\/p>\n

\u201c, and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:<\/p>\n

Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:<\/p>\n

Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.\u201d;<\/p>\n

(ii) in Rule 124 \u2013<\/p>\n

(a) in sub-rule (4), in the first proviso, after the words \u201cProvided that\u201d, the letter \u201ca\u201d shall be inserted;<\/p>\n

(b) in sub-rule (5), in the first proviso, after the words \u201cProvided that\u201d, the letter \u201ca\u201d shall be inserted;<\/p>\n

(iii) for Rule 125, the following rule shall be substituted, namely:<\/p>\n

\u201c125. Secretary to the Authority.-<\/strong> An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.\u201d;<\/p>\n

(iv) in Rule 127, in clause (iv), after the words \u201cto furnish a performance report to the Council by the tenth\u201d, the word \u201cday\u201d shall be inserted;<\/p>\n

(v) in Rule 129, in sub-rule (6), for the words \u201cas allowed by the Standing Committee\u201d, the words \u201cas may be allowed by the Authority\u201d shall be substituted;<\/p>\n

(vi) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-<\/p>\n

\u201c(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of Rule 129 recommends that there is contravention or even non-contravention of the provisions of Section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.\u201d;<\/p>\n

(vii) for Rule 134, the following rule shall be substituted, namely:-<\/p>\n

\u201c134. Decision to be taken by the majority.-<\/strong> (1) A minimum of three members of the Authority shall constitute quorum at its meetings.<\/p>\n

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.\u201d;<\/p>\n

(viii) after Rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely:<\/p>\n

\u201cc. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.\u201d;<\/p>\n

(ix), after Rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:<\/p>\n

\u201cExplanation.\u2013<\/em> For the purposes of this Chapter, the expressions \u2018transported by railways\u2019, \u2018transportation of goods by railways\u2019, \u2018transport of goods by rail\u2019 and \u2018movement of goods by rail\u2019 does not include cases where leasing of parcel space by Railways takes place.\u201d.<\/p>\n

[F. No. 349\/58\/2017-GST (Pt.)]<\/p>\n

Note: \u2013<\/strong> 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 last amended vide notification No. 12\/2018-Central Tax, dated the 7th March, 2018, published vide number G.S.R 204 (E), dated the 7th March, 2018.<\/p>\n

Ministry of Finance<\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R. 266(E).- In exercise of the powers conferred by Section 164 of the Central Goods and Services Tax Act, 2017 (12 of <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[29651,29652],"class_list":["post-194459","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates","tag-central-goods-and-services-tax-third-amendment-rules","tag-central-goods-and-services-tax-rules"],"yoast_head":"\nThe Central Goods and Services Tax (Third Amendment) Rules, 2018 notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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(1) These rules may be called the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258009,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/02\/tenure-of-national-anti-profiteering-authority-increased-from-4-years-to-5-years-vide-central-goods-and-services-tax-ninth-amendment-rules-2021\/","url_meta":{"origin":194459,"position":2},"title":"Tenure of National Anti-profiteering Authority increased from 4 years to 5 years vide Central Goods and Services Tax (Ninth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 2, 2021","format":false,"excerpt":"The Central Government, on the recommendations of the Council notified Central Goods and Services Tax (Ninth Amendment) Rules, 2021 further to amend the Central Goods and Services Tax Rules, 2017. In the Central Goods and Services Tax Rules, 2017: In rule 137 dealing with Tenure of Authority, with effect from\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":197250,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/20\/the-central-goods-and-services-tax-sixth-amendment-rules-2018-notified\/","url_meta":{"origin":194459,"position":3},"title":"The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, notified – Norms amended for transporters","author":"Saba","date":"June 20, 2018","format":false,"excerpt":"G.S.R. 574(E).\u2014In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government \u00a0hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: 1.(1) \u00a0These rules may be called the Central\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":196701,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/06\/gst-settlement-of-funds-second-amendment-rules-2018-notified\/","url_meta":{"origin":194459,"position":4},"title":"GST Settlement of Funds (Second Amendment) Rules, 2018 notified","author":"Saba","date":"June 6, 2018","format":false,"excerpt":"G.S.R. 524(E).\u2014In exercise of the powers conferred by Section 53 read with Section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), Sections 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and Section 21 of the Union Territory Goods\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249688,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/11\/central-goods-and-services-tax-fifth-amendment-rules-2021-notified\/","url_meta":{"origin":194459,"position":5},"title":"Central Goods and Services Tax (Fifth Amendment) Rules, 2021 notified","author":"Prachi Bhardwaj","date":"June 11, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has notified CGST (Fifth Amendment) Rules, 2021 vide notification dated June 1, 2021. The Rules amend the Central Goods and Service Tax Rules, 2017 in the following manner: In Rule 26(1), in the fourth proviso, with effect from the May 31, 2021,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/cbic-logo-new.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/194459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=194459"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/194459\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=194459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=194459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=194459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}