The Central Board of Indirect Taxes and Customs ( CBIC ) has notified Central Goods and Services Tax (Eighth Amendment) Rules, 2018. The Central Government also notified Form GSTR-9 of Annual Return and Form GSTR-9A of Annual Return for composition taxpayers.
While amending the CGST Rules, the Government asked to furnish all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.
The Notification also reads that, if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.
In case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”, the notification also added.
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