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November 12, 2020

11 Changes in GST as per CBIC notifications No 82 to 87/2020 to amend CGST Rules

by facelesscompliance in GST, GST Circular Notification

11 Changes in GST as per CBIC notifications No 82 to 87/2020 to amend CGST Rules

The Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods & Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods & Services Tax, IGST and Narcotics to the extent under CBIC’s purview. On 10th November, CBIC came up with the various notifications for prescribing amendments for various GST Rules. Let us learn about the provisions in these notifications in detail here.

1) Notification No. 82/2020–Central Tax

Substitution of Rule 59

Rule 59 pertains to the Form and Manner of Furnishing Details of Outward Supplies. CBIC made the following additions to Rule 59 w.e.f from 01.01.2021:

The registered persons required to furnish return for every quarter under proviso to section 39(1) may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of Rs 50 lakhs in each of the months,- using invoice furnishing facility (IFF) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st of the month succeeding such month till the 13th of the said month

The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter

The details of outward supplies of goods or services or both furnished using the IFF shall include the:

  • invoice wise details of inter-State and intra-State supplies made to the registered persons
  • debit and credit notes, if any, issued during the month for such invoices issued previously.

2) Substitution of Rule 60

Rule 60 pertains to Form and manner of furnishing details of inward supplies. According to the revised Rule 60:

  • Details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.
  • Details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
  • Details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
  • Details of tax deducted at source furnished by the deductor under section 39(3) in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal
  • Details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
  • Details of the integrated tax paid on the import of goods or goods brought in DTA from SEZ unit or a SEZ developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal
  • An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal
  • The Statement in FORM GSTR-2B for every month shall be made available to the registered person:
  • for the 1st and 2nd month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to section 39(1), or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to section 39(1), whichever is later
  • in the 3rd month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to section 39(1).

3) Substitution of Rule 61

Rule 61 pertains to Form and manner of furnishing of returns. Rule 61 has now been substituted with the following:

  • Every registered person other than a person referred to in section 14 of the IGST Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under:
  • section 39(1), for each month, or part thereof, on or before the 20th of the month succeeding such month
  • proviso to section 39(1), for each quarter, or part thereof as given below:
Class of registered personsDue Date
Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.22nd of the month succeeding such quarter.
Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.24th of the month succeeding such quarter.
  • Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
  • Every registered person required to furnish return, every quarter, under sub-rule (1)(ii) shall pay the tax due under proviso to section 39(7), for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the 25th of the month succeeding such month
  • The amount deposited by the registered persons under sub-rule (3), shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.

4) Insertion of Rule 61(6)

According to the newly inserted Rule 61(6), every registered person other than a person referred to in section 14 of the IGST Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 20th of the month succeeding such tax period

Taxpayers having an aggregate turnover of up to Rs 5 crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the 22nd of the month succeeding such month

Taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the 24th of the month succeeding such month

5) Insertion of Rule 61A

The newly inserted Rule 61A pertains to Manner of opting for furnishing quarterly return. According to the said Rule, every registered person intending to furnish return on a quarterly basis under proviso to section 39(1), shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised

Where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person:

  1. becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or
  2. opts for furnishing of return on a monthly basis, electronically, on the common portal

A registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.

A registered person, whose aggregate turnover exceeds Rs 5 crore during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds Rs 5 crore

6) Amendments to Rule 62

Rule 62 pertains to Form and manner of submission of statement and return. The following amendments have been made in Rule 62.

  • in sub-rule (1), the words, figures, letters and brackets ―or paying tax by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3(i), vide number G.S.R.189 (E), dated the 7th March, 2019 shall be omitted;
  • in sub-rule (4), the words, figures, letters and brackets ―or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3(i), vide number G.S.R.189 (E), dated the 7th March, 2019 shall be omitted
  • in the explanation to sub-rule (4), the words, figures, letters and brackets ―or opting for paying tax by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019 shall be omitted;
  • sub-rule (6) shall be omitted

It is also important to note that Notification No. 82/2020–Central Tax had amended the format of Form GSTR 1 and also inserted new Form 2A

7) Notification No. 83/2020–Central Tax

CBIC extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for each of the tax periods, till the 11th of the month succeeding such tax period

The time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to section 39(1), shall be extended till the 13th of the month succeeding such tax period.

8) Notification No. 84/2020–Central Tax

CBIC notified the registered persons, other than a person referred to in section 14 of the IGST Act, 2017, having an aggregate turnover of up to Rs 5 crore in the preceding financial year, and who opted to furnish a return for every quarter, under rule 61A(1) of the CGST Rules, 2017 as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to section 39(7), namely:

  • the return for the preceding month, as due on the date of exercising such option, has been furnished
  • where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.

A registered person whose aggregate turnover crosses Rs 5 crore during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.

For the registered person falling in the class in the Table below, who furnished the return for the tax period October, 2020 on or before 30th November, 2020, shall be deemed that they have opted under rule 61A(1) of the said rules for the monthly or quarterly furnishing of return as mentioned in the said Table:-

Class of registered personDeemed Option
Registered persons having aggregate turnover of up to Rs 1.5 crore, who have furnished FORM GSTR-1 on quarterly basis in the current financial yearQuarterly return
Registered persons having aggregate turnover of up to Rs 1.5 crore, who have furnished FORM GSTR-1 on monthly basis in the current financial yearMonthly return
Registered persons having aggregate turnover more than Rs 1.5 crore and up to Rs 5 crore in the preceding financial yearQuarterly return

The registered persons of the said Table, may change the default option electronically, on the common portal, during the period from the 5th of December, 2020 to the 31st of January, 2021

9) Notification No. 85/2020–Central Tax

CBIC notified the registered persons, notified under proviso to section 39(1), who opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to section 39(7), by way of making a deposit of an amount in the electronic cash ledger equivalent to:

  • 35% of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or
  • the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly

No such amount may be required to be deposited:

  • for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability
  • for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability:

Registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month.

10) Notification No. 87/2020–Central Tax

CBIC extended the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30th day of November, 2020.

This notification shall be deemed to have come into force with effect from the 25th October, 2020.

11) Notification No. 87/2020–Central Tax

Principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was last amended vide notification No. 70/2020-Central Tax, dated the 30th September, 2020, published vide number G.S.R. 596(E), dated the 30th September, 2020.

In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words ―Rs 500 crore, the words ―Rs 100 crore shall be substituted

All the above notifications apart from Notification No. 87/2020–Central Tax shall come into effect from 1st January, 2021.

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