GST Update on GSTR -6 and Amended CGST Rules, 2017

GST Update on GSTR -6 and CGST Rules, 2017

1.  for Input Service Distributors (ISDs), for data in SAVE stage in their Form GSTR 6:

·         Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are likely to be implemented on the GST portal with effect from 14.04.2020.

·         During the implementation of this change, any data which is lying in Form GSTR-6 of ISDs, in saved stage, will be lost. Thus, if there is some data, filled up in Form GSTR-6 and is in saved stage (which is not Submitted so far), that data will not be available to ISD, in their Form GSTR 6, for its further use. ISD will be required to fill up this data (which was in Saved stage and now lost due to implementation of change) again in their Form GSTR 6.

·         All the Input Service Distributors (ISDs) are, therefore, requested to take note of this and take suitable action accordingly.

Source: https://www.gst.gov.in/newsandupdates/read/374

2. CGST Rules, 2017 as amended up to 03.04.2020 have been uploaded

CBIC has uploaded CGDT Rules, 2017 and Forms as amended upto 03.04.2020 on the website.

·         CGST Rules 2017 is available at: http://www.cbic.gov.in/htdocs-cbec/gst/03.04.2020_CGST%20Rules,%202017_(Part-A_Rules).pdf

·         Central Goods and Services Tax (CGST) Rules, 2017 Part – B (FORMS) available at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/03.04.2020_CGST%20Rules,%202017_(Part-B_Forms).pdf

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