Thirteenth Amendment to CGST Rules, 2018 – GST Practitioner Exam & Recovery Rules

Notification No.: 60/2018 – Central Tax
Date of Notification: 30th October 2018
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power to make rules
  • Section 45 – Final return
  • Section 148 – Special procedure
• CGST Rules, 2017 (Thirteenth Amendment Rules, 2018):
  • New Rule 83A: Examination of GST Practitioners
  • Rule 109A: Designation of appellate authority
  • Rule 142A: Recovery of dues under existing laws
  • Rule 81, 85: Amendments to Forms
  • Introduction of Forms: GSTR-10, PMT-01 (Part II), DRC-07A, DRC-08A
• Integrated GST Act: Not directly amended

Summary of Notification

1. New Rule 83A – Examination for GST Practitioners:
   A new rule mandates GST Practitioners enrolled under Rule 83(2) to pass an exam conducted by NACIN. Key highlights:

• Conducted twice a year
• Computer-based test with 100 MCQs (Qualifying Marks: 50%)
• 2-year deadline from enrolment (3 years for those enrolled before 1st July 2018)
• Provisions for extra attempts in cases like illness, etc.

2. Rule 109A – Appellate Authority Designation Updated:
   The designation for hearing appeals is amended:

• Earlier: “Additional Commissioner (Appeals)”
• Now: “Any officer not below the rank of Joint Commissioner (Appeals)”

3. Rule 142A – Recovery of Dues from Pre-GST Regime:
   Enables recovery of tax dues under existing laws (VAT, Central Excise, etc.) via GST system:

• Summary of old order can be uploaded in FORM GST DRC-07A
• Modifications can be made via FORM GST DRC-08A
• Amount appears in Part II of Electronic Liability Register (FORM GST PMT-01)

4. Procedural Clarifications in REG-16 (Cancellation) and GSTR-4:

• In FORM REG-16, added clarity for cancellation due to death/merger/amalgamation
• In GSTR-4, specific instruction provided not to fill entry in Serial 4A of Table 4

5. Substitution of Part II of FORM GST PMT-01 (Liability Ledger):

• Revised format to capture liabilities unrelated to returns
• Includes options for debits/credits, interest, penalty, and refund adjustments
• Detailed structure for recovery and stay status

6. FORM GST APL-04 & Inclusion of IGST Demand Table:

• Added table in APL-04 to report IGST-related demands and disputes

7. New Forms for Legacy Dues:

• FORM DRC-07A: Summary of old tax demands recoverable under GST
• FORM DRC-08A: Amendment of such recoverable demands (on appeal/review etc.)

Source: Notification No.: 60/2018 – Central Tax