Notification No. 20/2019 – Central Tax

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. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2019.
  (2) 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 23, in sub-rule (1), after the first proviso, the following provisos shall be
  inserted, namely:-

“Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from
the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.”.

In the said rules, in rule 62,
a) in the marginal heading, for the words “Form and manner of submission of quarterly return by the composition supplier”, the words “Form and manner of submission of statement and return” shall be substituted; b) in sub-rule (1), – (i) for the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “ FORM GSTR-

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