Notification No. 03/2019
Date: January 29, 2019
Subject: Comprehensive amendment to CGST Rules, 2017 relating to composition levy, registration, ITC and refunds
Description:
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.
Amendment:
This notification amends notification No. 3/2017