CBIC Notifies Amendment in Rule 19(1) of CGST Rules to Include FORM GST CMP-02

By Admin | January 23, 2025 | Categories: 55th GST Council | 4 Min Read

The Central Board of Indirect Taxes and Customs (CBIC) has amended Rule 19(1) of the CGST Rules, 2017, to simplify compliance for composition taxpayers. This update introduces changes aimed at streamlining processes and enhancing flexibility for taxpayers.

Background

The 55th GST Council Meeting, chaired by Finance Minister Smt. Nirmala Sitharaman, took place on December 21, 2024, in Jaisalmer, Rajasthan. During this meeting, the Council recommended an amendment to Rule 19(1) of the CGST Rules, 2017.

This amendment allows composition taxpayers to update their “category of registered person” in Table 5 of FORM GST CMP-02 through FORM GST REG-14, making compliance more efficient.

Key Changes Introduced

1. Inclusion of FORM GST CMP-02

In addition to FORM GST REG-10, composition taxpayers can now furnish their intimation using FORM GST CMP-02.

  • This update makes it easier for taxpayers to modify their registered category without additional complications.

2. Effective Date of Implementation

The amendments will take effect from the date of publication in the Official Gazette, unless specified otherwise.

  • Taxpayers are encouraged to review the notification to ensure compliance.

Notification Details

The relevant section of the notification clarifies:
“In Rule 19, in sub-rule (1), after the words, letters, and figures ‘FORM GST REG-10,’ the words, letters, and figures ‘or in the intimation furnished by the composition taxpayer in FORM GST CMP-02’ shall be inserted.”

This addition provides composition taxpayers with an alternative method for updating their category, further simplifying the compliance process.

Why This Matters

  • Simplified Compliance: The inclusion of FORM GST CMP-02 ensures composition taxpayers can modify their category more conveniently.
  • Improved Accuracy: With this change, taxpayers can maintain accurate records while reducing administrative challenges.

For additional details, refer to Notification No. 07/2025 – Central Tax issued by the CBIC.

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