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TMI BlogCentral Goods and Services Tax (Sixth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... nto 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 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- "Explanation.-For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension."; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- "(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.". 6. In the said rules, in rule 91, - (a) in sub-rule (3), with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted; (b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty as ascertained by the said officer, in Part A of FORM GST DRC-01A."; (b) in sub-rule (2), after the words "in accordance with the provisions of the Act", the words, figures and brackets ", whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A)," shall be inserted; (c) after sub-rule (2) the following sub-rule shall be inserted, namely:- "(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A." . 10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- "FORM GST DRC-01A Intima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by……... in Part B of this Form Proper Officer Signature………………… Name……………………… Designation……………… Upload Attachment Part B Reply to the communication for payment before issue of Show Cause Notice [See Rule 142 (2A)] No.: Date: To Proper Officer, Wing / Jurisdiction. Sub.: Case Proceeding Reference No………………- Payment/Submissions in response to liability intimated under Section 73(5)/74(5) - reg. Please refer to Intimation ID…………… in respect of Case ID………&h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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