Fifth Amendment to CGST Rules, 2019 – Multiplex Tickets, GST Practitioners & Compliance Updates

Notification No.: 33/2019 – Central Tax
Date of Notification: 18th July 2019
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power to make rules
• CGST Rules, 2017 (Amended):
  • Rule 12 – Registration for TDS deductors
  • Rule 46 & Rule 54 – Tax invoice format for cinema services
  • Rule 83B (Inserted) – Surrender of GST Practitioner enrolment
  • Rule 137 – Anti-profiteering tenure
  • Rule 138E – E-Way Bill unblocking mechanism
  • Form Amendments: PCT-06, PCT-07, EWB-05, EWB-06, RFD-01, RFD-01A (Statement 5B)
• Integrated GST Act: Not applicable

Summary of Notification

1. Amendment to Rule 12 – Registration for TDS Deductors:
   Clarified that applicants seeking registration to deduct tax under Section 51 shall follow the same procedure as others, aligning sub-rule (1A) with TDS compliance.
2. Special Provisions for Multiplex Cinemas – Rule 46 & 54:
   From 1st September 2019, suppliers of services by way of cinema admission in multiplexes must issue electronic tickets, which will be treated as valid tax invoices even if they do not contain recipient details.

Note: Single-screen cinemas may optionally adopt the same.

3. Insertion of Rule 83B – Surrender of GST Practitioner Enrolment:
   GST practitioners can now surrender their enrolment using new Form GST PCT-06, which may be cancelled upon verification via Form GST PCT-07.
4. Anti-Profiteering Rule 137 – Tenure Extended to 4 Years:
   The maximum operational period of the National Anti-Profiteering Authority (NAA) extended from 2 years to 4 years, providing it with a longer functional timeline.
5. E-Way Bill Unblocking Mechanism (Rule 138E):
   New mechanism introduced:

• Registered persons can apply for unblocking the E-Way Bill portal using Form GST EWB-05
• Orders permitting/rejecting such requests shall be issued in Form GST EWB-06

This system improves procedural clarity for taxpayers who were previously blocked from generating E-Way Bills due to non-compliance.

6. Updated Refund Statement 5B in Forms RFD-01 & RFD-01A:
   Substituted the existing Statement 5B used for claiming refunds on deemed exports, specifying clearer columns for invoice-wise tax details in both supplier and recipient refund claims.

Source: Notification No.: 33/2019 – Central Tax