The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the third amendment, 2019 to the Central Goods and Services Tax Rules.

The amended rules changed the due dates for filing returns by the composition suppliers under the GST regime.

It also prescribes the norms for cancellation of GST registration on account of the failure of the registered person to furnish returns. In this connection, two new provisos (second and third) have been inserted after the first proviso in rule 23(1).

As per the second provision, all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration.

The third sub-rule said that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation or cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.”