Details of certain rules of CGST Rules, 2017 which have been omitted by subsequent amendments thereto notified by the CBIC. Please refer Notification 10/2017 for text of such rules before omission, or as specified against respective rules:
A. CGST Rules Omitted from 01/07/2019 vide Notification 14/2022
Rule 95A: Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist (Please refer Notification 31/2019 whereby Rule 95A inserted from 01/07/2019)
B. CGST Rules Omitted from 01/10/22 vide Notification 19/2022
Please refer Notification 10/2017 for text of following rules before omission:
i) Rule 69: Matching of claim of input tax credit
ii) Rule 70: Final acceptance of input tax credit and communication thereof
iii) Rule 71: Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
iv) Rule 72: Claim of input tax credit on the same invoice more than once
v) Rule 73: Matching of claim of reduction in the output tax liability
vi) Rule 74: Final acceptance of reduction in output tax liability and communication thereof
vii) Rule 75: Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
viii) Rule 76: Claim of reduction in output tax liability more than once
ix) Rule 77: Refund of interest paid on reclaim of reversals
x) Rule 79: Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
C. CGST Rules Omitted from 01/12/2022 vide Notification 24/2022
i) Rule 122: Constitution of the Authority
The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax for at least one year [text inserted from 15/09/2017 vide Notification 34/2017] or have held an equivalent post under the existing law, to be nominated by the Council.
ii) Rule 124: Appointment, Salary, Allowances and other Terms and Conditions of Service of the Chairman and Members of the Authority
(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs 225,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs 225,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group ‘A’ post in the Government of India: [Sub-rule (3) substituted from 15/09/2017 vide Notification 34/2017]
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that a [text inserted from 23/03/2018 vide Notification 14/2018] person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. [second proviso inserted from 15/09/2017 vide Notification 34/2017/ substituted from 15/11/2017 vide Notification 55/2017]
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that a [text inserted from 23/03/2018 vide Notification 14/2018] person shall not be selected as a Technical Member if he has attained the age of sixty-two years.
Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. [second proviso inserted from 15/09/2017 vide Notification 34/2017/ substituted from 15/11/2017 vide Notification 55/2017]
iii) Rule 125: Secretary to the Authority [Rule 125 substituted from 23/03/2018 vide Notification 14/2018]
An officer not below the rank of Additional Commissioner (working in the Directorate General of Anti-profiteering) [text substituted from 12/06/2018 vide Notification 29/2018] shall be the Secretary to the Authority.”
iv) Rule 134: Decision to be taken by the Majority [Rule 134 substituted from 23/03/2018 vide Notification 14/2018]
(1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”
v) Rule 137: Tenure of Authority
The Authority shall cease to exist after the expiry of five years [text substituted vide Notification 33/2019 & resubstituted vide 37/2021] from the date on which the Chairman enters upon his office unless the Council recommends otherwise.”
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Notes (History of Amendments in Bare Text):
1. CGST Rules initially notified vide Notifications 3/2017 (Rule 1 to 26 effective 22/06/2017), 10/2017 (Rules 27 to 138 effective 01/07/2017) and 15/2017 (Rules 139 to 162 effective 01/07/2017).