Friday, December 31, 2021
Happy New Year 2022 Greetings
Decision taken on GST Tax Rate regarding Textiles, Readymades and Garments
DECISION TAKEN DURING
THE GST COUNCIL MEETING HELD ON 31.12.2021
The Goods and Services Tax Act,
2017 came into force with effect from 1.7.2017 in
The GST Council Meeting was held on 31.12.2021.
The GST Council has recommended to defer the decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently, the existing rates in textile sector would continue beyond 1.1.2022.
The relevant Press Release is
given below for ready reference.
46th Meeting of the GST Council,
31st December, 2021
***
PRESS RELEASE
The GST Council’s 46th meeting was held today under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala
Sitharaman.
The GST Council has recommended to defer the decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently, the existing rates in
textile sector would continue beyond 1st January, 2022.
Extension of last date till 28.2.2022 to file annual returns for FY 2020-21
LAST DATE EXTENDED TILL 28.2.2022 TO FILE ANNUAL GST RETURNS IN FORM
GSTR-9 AND FORM GSTR-9C
The Goods and Services Tax Act, 2017 came into force
in
The taxpayers have to file FORM GSTR-9 and before 31st
December, 2021 for the financial year 2020-21. Similarly the taxpayers whose
aggregate turnover exceeds Rs.5 Crores has to file self certified FORM GSTR-9C
before 31st December 2021 for the financial year 2020-21.
The time limit to file annual returns in FORM GSTR-9
and FORM GSTR-9C has been extended till 28.2.2022 with certain guidelines.
The relevant rule amendment Notification is given
below for ready reference:
[To be published in the
Gazette of India, Extraordinary, Part II, Section 3,
Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 40/2021 – Central Tax
New Delhi,
the
29th December,
2021
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following
rules further to amend the
Central Goods and Services
Tax
Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may
be called the Central Goods and
Services Tax (Tenth
Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official
Gazette.
2. In
the Central Goods
and Services Tax Rules, 2017, —
(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect from
the
1st day of January,
2022, namely: -
―(4) No input tax credit shall be availed by
a registered person in respect of
invoices or debit notes the details
of which
are required
to be furnished under sub-
section (1) of section
37 unless,-
(a) the details of such invoices or debit notes have been furnished by
the
supplier in the statement of outward supplies in FORM GSTR-1 or using the
invoice furnishing facility; and
(b) the details of such invoices or debit notes have been communicated to the registered person in
FORM GSTR-2B under
sub-rule (7) of rule 60.‖;
(ii) in rule
80,–
(a) after
sub-rule (1), the following sub-rule shall
be inserted, namely:-
―(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the
said annual return
shall be furnished on or
before the twenty-eighth day of February,
2022.‖;
(b) after sub-rule (3), the following sub-rule shall be
inserted, namely:-
―(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the
said self-certified reconciliation statement shall be furnished along with the
said annual return on or before
the twenty-eighth day of February, 2022.‖;
(iii) in rule 95, in sub-rule (3), after clause
(c), the following proviso shall be
inserted and shall be
deemed
to have
been inserted with effect from the 1st day of April,
2021, namely:-
―Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by
the applicant on such
invoice shall be available only if the copy of the
invoice, duly attested by the
authorized representative
of the applicant, is submitted along with the refund
application in FORM GST
RFD-10.‖;
(iv) in rule 142, with effect
from the 1st day of January, 2022,–
(a) in sub-rule (3), for the words and letters, ―fourteen days of detention
or seizure
of the goods and conveyance‖, the words, brackets and figures, ―seven days of the
notice issued under sub-section
(3) of Section 129 but before the issuance of
order under the said
sub-section (3)‖ shall
be substituted;
(b) in sub-rule (5), for the words, ―tax, interest and penalty payable by the
person chargeable with tax‖, the words, ―tax, interest and penalty, as
the case may be,
payable
by
the person concerned‖ shall
be
substituted;
(v) after rule 144, the following rule shall be inserted with effect from the 1st day
of January,
2022, namely:-
―Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails to pay the amount
of penalty under sub-section (1) of section 129 within fifteen days from the date of receipt of the copy
of the
order
passed
under
sub-section
(3) of the said section 129, the proper officer shall
proceed for sale or disposal of
the goods or conveyance
so detained or seized by
preparing an inventory and estimating the market value of such goods
or conveyance:
Provided
that where the detained or seized
goods are perishable
or
hazardous in nature or are likely to depreciate in value with passage of time, the said
period of fifteen days
may
be reduced by the proper
officer.
(2) The said goods
or conveyance shall
be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-
10 clearly
indicating the goods or conveyance to be sold and the purpose of
sale:
Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129,
including any expenses incurred in safe custody and handling
of such goods or conveyance, after
the time period mentioned in sub-rule (1) but before the
issuance
of notice under this
sub-rule, the proper officer shall cancel the process of auction and
release such goods or conveyance.
(3) The last day
for submission of bid or the date of auction shall not be earlier
than fifteen days from
the date
of issue of the notice referred to in
sub-rule (2):
Provided that where
the detained or seized goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said period
of fifteen days
may
be reduced by the proper
officer.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by
such officer, to make the bidders eligible to
participate in the auction, which may
be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the
payment of the full
amount, as the case may be.
(5) The proper
officer shall issue a notice to the successful bidder in FORM GST
DRC-11 requiring him to make the payment within a period of fifteen days from
the
date of auction:
Provided that where
the detained or seized goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said
period of fifteen days may be reduced by the proper
officer.
(6) On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance
to the successful bidder and issue a certificate in FORM GST DRC-12.
(7) The proper officer shall cancel the process and proceed for re-auction where no
bid is received or the auction is considered to be non-competitive due to
lack of adequate
participation or due to low
bids.
(8) Where an appeal has been filed by the person under the provisions of sub- section (1)
read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under
this rule shall be deemed
to be stayed:
Provided that this sub-rule shall not be applicable in respect of goods of perishable or
hazardous nature. ‖;
(vi) for rule 154, the following rule shall be substituted with effect from the 1st
day
of January, 2022,
namely:–
―Disposal of proceeds
of sale of goods or conveyance and movable or immovable property.–
154. (1) The amounts so realised from
the sale of goods or conveyance,
movable or immovable property, for the recovery of dues from a defaulter or
for recovery of
penalty payable
under sub-section (3)
of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery
process;
(b) next,
be appropriated against the
amount to be recovered
or to
the
payment of the penalty payable under sub-section (3) of section 129, as the
case may be;
(c) next, be appropriated against any
other amount due from the defaulter
under the Act or
the Integrated Goods and Services Tax Act, 2017 or the
Union Territory Goods and
Services Tax Act, 2017
or any of the State Goods and
Services Tax Act, 2017 and the rules made thereunder; and
(d) the balance, if any, shall be
credited to the electronic
cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where
the said person is
not required to be registered under
the
Act, the said
amount
shall be credited to the bank account
of the person concerned;
(2) where it is not possible to pay
the
balance of sale proceeds, as per clause
(d) of sub-rule (1), to the person concerned within a period of six months
from the date of sale of such goods or conveyance
or such further period as
the proper
officer may allow, such balance of sale
proceeds
shall
be
deposited with the Fund;
(vii) in rule 159, with effect
from the 1st day of January,
2022,–
(a) in sub-rule (2)-
(A) after the words ―copy of the order of attachment‖, the
words,
letters and
figures ―in FORM GST DRC-22‖ shall be inserted;
(B) after the words ―Commissioner to that effect.‖,
the words and figures, ―and a copy of such order shall also be sent to the person
whose property is being attached under section
83‖ shall be
inserted;
(b) in sub-rule
(3)-
(A) for
the words ―and if the taxable person‖, the word ―and if the person,
whose property has
been attached,‖ shall be
substituted;
(B) for the words ―by the taxable person‖, the words, ―by
such person‖
shall be substituted;
(c) in sub-rule (4), for the words ―the taxable person‖ occurring at both the places, the words ―such person‖ shall be substituted;
(d) in sub-rule (5), for
the words brackets and figure ―, within seven days of
the attachment under sub-rule (1), file
an
objection‖, the words, letters
and figures ―file an objection in FORM GST
DRC-22A‖ shall
be substituted;
(viii) for ―FORM GST DRC-10”,
the following form shall be substituted, with
effect
from the 1st day of January, 2022,
namely:–
―FORM GST
DRC
– 10
[See rule 144(2)&144A]
Notice for Auction under section
79 (1) (b) or section
129(6) of the Act
Demand order no.:
Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained
goods specified in the Schedule below for recovery of Rs…….... and interest
thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of section 79.
Or
Whereas the goods or conveyance
detained or seized under Section 129 are liable for
sale or disposal in accordance with the provisions of sub-section
(6) of Section 129 for recovery of penalty of Rs…… payable under sub-section (3) of section 129 and the expenses incurred in safe custody and handling of
such goods or conveyance and
other administrative expenses
The sale will be by public auction and the goods and/or conveyance shall be
put up for sale in the lots specified in the Schedule. The sale will be of the
right, title and interests of
the defaulter.
And the liabilities
and
claims attached
to the said properties, so far as they
have been ascertained, are those specified in the Schedule
against each lot.
The auction will
be held on ……. at…. AM/PM.
The price of each lot shall be paid at the time of sale or as per the directions of
the proper officer/ specified
officer and
in default
of payment, the goods
and/or conveyance shall be again put
up for auction
and resold.
Schedule
Serial No. |
Description of goods or
conveyance |
Quantity |
1 |
2 |
3 |
|
|
|
Place:
Signature
Date:
Name
Designation:
‖
(ix) in FORM GST
DRC-11,
with effect from the 1st day of January,
2022,
-
(a)for the words, figures, letter and brackets ―See rule 144(5) &
147(12)‖, the words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be substituted;
(b) for the word ―goods‖, the words ―goods or conveyance‖ shall be
substituted; (x) in FORM GST
DRC-12, with effect from the 1st day of January, 2022-
(a) for the words, figures, brackets and letter ―See rule 144(5) & 147(12)‖, the words, figures and brackets ―See
rule 144(5),144A and 147(12)‖ shall be
substituted;
(b) for the word ―goods‖, wherever it occurs, the words ―goods or conveyance‖
shall be substituted;
(c) after the words, figures, brackets and letters ―provisions of
section
79(1)(b)/(d)‖, the words, figures and brackets ―or section 129(6)‖ shall be
inserted;
(xi) for FORM GST DRC-22,
the following form shall be substituted, with
effect
from the 1st day of January,
2022, namely:-
“FORM GST DRC
-22
[See rule 159(1)]
Reference No.:
Date:
To
Name
Address
(Bank/
Post Office/Financial Institution/Immovable
property registering authority/ Regional Transport Authority/Other Relevant Authority)
Provisional
attachment of property under section 83
It is to inform
that
M/s
------------------------- (name) having principal
place of business at ------------
------(address)
bearing registration number
as --------------
(GSTIN/ID), PAN is
a registered taxable person
under the
<<SGST/CGST>>
Act. or
It is to inform that Sh………………………….(name) resident of……………………(address) bearing PAN …………….and/or Aadhaar No. ………………….. is a person specified under sub-section (1A) of
Section 122 .
Proceedings
have
been launched
against the aforesaid
person under section << --------------------------------------------- >> of the said Act to determine the tax
or any other amount
due from the said
person. As per
information available with the department,
it has come to my notice that
the said person has a -
<<saving / current / FD/RD
/ depository >>account
in your << bank/post office/financial
institution>>
having account
no. << A/c no. >>;
or
property located
at << property
ID
& location>>.
or
Vehicle
No. ……………… <<description>>
or
Others (please specify) ………………
<<description>>
In order to protect the interests of revenue and in exercise of the
powers conferred under section 83 of the Act, I -------------- (name),
------------------------------ (designation),
hereby provisionally attach the aforesaid account /
property.
No
debit shall be allowed to be made from the said account or
any other account
operated
by
the aforesaid
person on the same PAN without the prior
permission of this department.
or
The property mentioned above
shall not be allowed
to be disposed of without the prior
permission of this department.
Copy to
(person)‖
Signature
Name
Designation
(xii) in FORM GST
DRC-23,
with effect from the 1st day of January,
2022,–
(a) after ―/Immovable property registering authority‖, the following shall be
inserted, namely:–
―/ Regional Transport Authority/Other
Relevant Authority‖;
(b) for the words ―proceedings pending
against the defaulting person which
warrants the‖, occurring at both the places, the words, ―requirement of‖ shall be substituted;
(xiii) in FORM APL-01, in entry number
15, for the table
under clause(a), the
following table shall be substituted, with effect from the 1st day
of January,
2022, namely:-
Particulars |
|
Central tax |
State/ UT tax |
Integrated tax |
Cess |
Total amount |
||
|
(a) Admitted amount |
Tax/ Cess |
|
|
|
|
< total > |
< total > |
Interest |
< total > |
|||||||
Penalty |
<total > |
|||||||
Fees |
< total > |
|||||||
Other charges |
< total > |
|||||||
(b) Pre- deposit
(10% of disputed tax /cess
but not exceeding Rs. 25 crore each
in respect of CGST, SGST or cess, or not exceeding |
Tax/ Cess |
< total > |
|
Rs.
50 crore in respect of IGST and
Rs. 25 crore in respect
of cess) |
|
|
|
|
|
|
|
(c) Pre- deposit in case
of sub- section
(3) of section 129 |
Penalty |
< total >‖; |
(xiv) after FORM GST DRC-22, the following
form shall be inserted with effect from
the
1st day of January, 2022,
namely:-
“FORM GST DRC – 22A
[See rule 159(5)]
Reference No.:
Date:
ARN No. of Order
in FORM GST DRC-22:
To
The Pr. Commissioner/Commissioner
……………………(Jurisdiction)
Application for filing objection against provisional attachment of property
Whereas, an order in FORM GST DRC-22 has been issued for provisional
attachment of the following property under the provisions
of section 83 of the Act
vide ARN No…………………………
Ref ID
Property provisionally attached |
<< property id & location>> |
Account provisionally attached |
<< saving/current/FD/RD/depository account no>> |
Vehicle provisionally attached |
<<Vehicle
details>> |
Any other
property |
<<details >> |
2.
In accordance with the provisions of Rule 159(5) of the CGST Rules , 2017, I
hereby submit my objection
on the basis of following facts
and circumstances.
.
<<……………………………….>>
<<…Documents to
be uploaded…>>
Verification
I hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Name-
GSTIN (in case of
registered person)-
PAN and/or Aadhaar
No.
(in case of others)- Place –
Date –
Signature of
Authorized Signatory‖.
[F. No.
CBIC-20013/7/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government
of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No.
3/2017-Central Tax,
dated the 19th June, 2017, published vide
number G.S.R. 610(E), dated
the 19th June, 2017 and were
last amended vide notification No. 37/2021
- Central Tax, dated the 1st
December,
2021 vide number G.S.R. 683(E),
dated the 1st December, 2021.
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 40/2021 – Central Tax
New Delhi,
the
29th December,
2021
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following
rules further to amend the
Central Goods and Services
Tax
Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may
be called the Central Goods and
Services Tax (Tenth
Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official
Gazette.
2. In
the Central Goods
and Services Tax Rules, 2017, —
(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect from
the
1st day of January,
2022, namely: -
―(4) No input tax credit shall be availed by
a registered person in respect of
invoices or debit notes the details
of which
are required
to be furnished under sub-
section (1) of section
37 unless,-
(a) the details of such invoices or debit notes have been furnished by
the
supplier in the statement of outward supplies in FORM GSTR-1 or using the
invoice furnishing facility; and
(b) the details of such invoices or debit notes have been communicated to the registered person in
FORM GSTR-2B under
sub-rule (7) of rule 60.‖;
(ii) in rule
80,–
(a) after
sub-rule (1), the following sub-rule shall
be inserted, namely:-
―(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the
said annual return
shall be furnished on or
before the twenty-eighth day of February,
2022.‖;
(b) after sub-rule (3), the following sub-rule shall be
inserted, namely:-
―(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the
said self-certified reconciliation statement shall be furnished along with the
said annual return on or before
the twenty-eighth day of February, 2022.‖;
(iii) in rule 95, in sub-rule (3), after clause
(c), the following proviso shall be
inserted and shall be
deemed
to have
been inserted with effect from the 1st day of April,
2021, namely:-
―Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by
the applicant on such
invoice shall be available only if the copy of the
invoice, duly attested by the
authorized representative
of the applicant, is submitted along with the refund
application in FORM GST
RFD-10.‖;
(iv) in rule 142, with effect
from the 1st day of January, 2022,–
(a) in sub-rule (3), for the words and letters, ―fourteen days of detention
or seizure
of the goods and conveyance‖, the words, brackets and figures, ―seven days of the
notice issued under sub-section
(3) of Section 129 but before the issuance of
order under the said
sub-section (3)‖ shall
be substituted;
(b) in sub-rule (5), for the words, ―tax, interest and penalty payable by the
person chargeable with tax‖, the words, ―tax, interest and penalty, as
the case may be,
payable
by
the person concerned‖ shall
be
substituted;
(v) after rule 144, the following rule shall be inserted with effect from the 1st day
of January,
2022, namely:-
―Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails to pay the amount
of penalty under sub-section (1) of section 129 within fifteen days from the date of receipt of the copy
of the
order
passed
under
sub-section
(3) of the said section 129, the proper officer shall
proceed for sale or disposal of
the goods or conveyance
so detained or seized by
preparing an inventory and estimating the market value of such goods
or conveyance:
Provided
that where the detained or seized
goods are perishable
or
hazardous in nature or are likely to depreciate in value with passage of time, the said
period of fifteen days
may
be reduced by the proper
officer.
(2) The said goods
or conveyance shall
be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-
10 clearly
indicating the goods or conveyance to be sold and the purpose of
sale:
Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129,
including any expenses incurred in safe custody and handling
of such goods or conveyance, after
the time period mentioned in sub-rule (1) but before the
issuance
of notice under this
sub-rule, the proper officer shall cancel the process of auction and
release such goods or conveyance.
(3) The last day
for submission of bid or the date of auction shall not be earlier
than fifteen days from
the date
of issue of the notice referred to in
sub-rule (2):
Provided that where
the detained or seized goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said period
of fifteen days
may
be reduced by the proper
officer.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by
such officer, to make the bidders eligible to
participate in the auction, which may
be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the
payment of the full
amount, as the case may be.
(5) The proper
officer shall issue a notice to the successful bidder in FORM GST
DRC-11 requiring him to make the payment within a period of fifteen days from
the
date of auction:
Provided that where
the detained or seized goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said
period of fifteen days may be reduced by the proper
officer.
(6) On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance
to the successful bidder and issue a certificate in FORM GST DRC-12.
(7) The proper officer shall cancel the process and proceed for re-auction where no
bid is received or the auction is considered to be non-competitive due to
lack of adequate
participation or due to low
bids.
(8) Where an appeal has been filed by the person under the provisions of sub- section (1)
read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under
this rule shall be deemed
to be stayed:
Provided that this sub-rule shall not be applicable in respect of goods of perishable or
hazardous nature. ‖;
(vi) for rule 154, the following rule shall be substituted with effect from the 1st
day
of January, 2022,
namely:–
―Disposal of proceeds
of sale of goods or conveyance and movable or immovable property.–
154. (1) The amounts so realised from
the sale of goods or conveyance,
movable or immovable property, for the recovery of dues from a defaulter or
for recovery of
penalty payable
under sub-section (3)
of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery
process;
(b) next,
be appropriated against the
amount to be recovered
or to
the
payment of the penalty payable under sub-section (3) of section 129, as the
case may be;
(c) next, be appropriated against any
other amount due from the defaulter
under the Act or
the Integrated Goods and Services Tax Act, 2017 or the
Union Territory Goods and
Services Tax Act, 2017
or any of the State Goods and
Services Tax Act, 2017 and the rules made thereunder; and
(d) the balance, if any, shall be
credited to the electronic
cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where
the said person is
not required to be registered under
the
Act, the said
amount
shall be credited to the bank account
of the person concerned;
(2) where it is not possible to pay
the
balance of sale proceeds, as per clause
(d) of sub-rule (1), to the person concerned within a period of six months
from the date of sale of such goods or conveyance
or such further period as
the proper
officer may allow, such balance of sale
proceeds
shall
be
deposited with the Fund;
(vii) in rule 159, with effect
from the 1st day of January,
2022,–
(a) in sub-rule (2)-
(A) after the words ―copy of the order of attachment‖, the
words,
letters and
figures ―in FORM GST DRC-22‖ shall be inserted;
(B) after the words ―Commissioner to that effect.‖,
the words and figures, ―and a copy of such order shall also be sent to the person
whose property is being attached under section
83‖ shall be
inserted;
(b) in sub-rule
(3)-
(A) for
the words ―and if the taxable person‖, the word ―and if the person,
whose property has
been attached,‖ shall be
substituted;
(B) for the words ―by the taxable person‖, the words, ―by
such person‖
shall be substituted;
(c) in sub-rule (4), for the words ―the taxable person‖ occurring at both the places, the words ―such person‖ shall be substituted;
(d) in sub-rule (5), for
the words brackets and figure ―, within seven days of
the attachment under sub-rule (1), file
an
objection‖, the words, letters
and figures ―file an objection in FORM GST
DRC-22A‖ shall
be substituted;
(viii) for ―FORM GST DRC-10”,
the following form shall be substituted, with
effect
from the 1st day of January, 2022,
namely:–
―FORM GST
DRC
– 10
[See rule 144(2)&144A]
Notice for Auction under section
79 (1) (b) or section
129(6) of the Act
Demand order no.:
Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained
goods specified in the Schedule below for recovery of Rs…….... and interest
thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of section 79.
Or
Whereas the goods or conveyance
detained or seized under Section 129 are liable for
sale or disposal in accordance with the provisions of sub-section
(6) of Section 129 for recovery of penalty of Rs…… payable under sub-section (3) of section 129 and the expenses incurred in safe custody and handling of
such goods or conveyance and
other administrative expenses
The sale will be by public auction and the goods and/or conveyance shall be
put up for sale in the lots specified in the Schedule. The sale will be of the
right, title and interests of
the defaulter.
And the liabilities
and
claims attached
to the said properties, so far as they
have been ascertained, are those specified in the Schedule
against each lot.
The auction will
be held on ……. at…. AM/PM.
The price of each lot shall be paid at the time of sale or as per the directions of
the proper officer/ specified
officer and
in default
of payment, the goods
and/or conveyance shall be again put
up for auction
and resold.
Schedule
Serial No. |
Description of goods or
conveyance |
Quantity |
1 |
2 |
3 |
|
|
|
Place:
Signature
Date:
Name
Designation:
‖
(ix) in FORM GST
DRC-11,
with effect from the 1st day of January,
2022,
-
(a)for the words, figures, letter and brackets ―See rule 144(5) &
147(12)‖, the words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be substituted;
(b) for the word ―goods‖, the words ―goods or conveyance‖ shall be
substituted; (x) in FORM GST
DRC-12, with effect from the 1st day of January, 2022-
(a) for the words, figures, brackets and letter ―See rule 144(5) & 147(12)‖, the words, figures and brackets ―See
rule 144(5),144A and 147(12)‖ shall be
substituted;
(b) for the word ―goods‖, wherever it occurs, the words ―goods or conveyance‖
shall be substituted;
(c) after the words, figures, brackets and letters ―provisions of
section
79(1)(b)/(d)‖, the words, figures and brackets ―or section 129(6)‖ shall be
inserted;
(xi) for FORM GST DRC-22,
the following form shall be substituted, with
effect
from the 1st day of January,
2022, namely:-
“FORM GST DRC
-22
[See rule 159(1)]
Reference No.:
Date:
To
Name
Address
(Bank/
Post Office/Financial Institution/Immovable
property registering authority/ Regional Transport Authority/Other Relevant Authority)
Provisional
attachment of property under section 83
It is to inform
that
M/s
------------------------- (name) having principal
place of business at ------------
------(address)
bearing registration number
as --------------
(GSTIN/ID), PAN is
a registered taxable person
under the
<<SGST/CGST>>
Act. or
It is to inform that Sh………………………….(name) resident of……………………(address) bearing PAN …………….and/or Aadhaar No. ………………….. is a person specified under sub-section (1A) of
Section 122 .
Proceedings
have
been launched
against the aforesaid
person under section << --------------------------------------------- >> of the said Act to determine the tax
or any other amount
due from the said
person. As per
information available with the department,
it has come to my notice that
the said person has a -
<<saving / current / FD/RD
/ depository >>account
in your << bank/post office/financial
institution>>
having account
no. << A/c no. >>;
or
property located
at << property
ID
& location>>.
or
Vehicle
No. ……………… <<description>>
or
Others (please specify) ………………
<<description>>
In order to protect the interests of revenue and in exercise of the
powers conferred under section 83 of the Act, I -------------- (name),
------------------------------ (designation),
hereby provisionally attach the aforesaid account /
property.
No
debit shall be allowed to be made from the said account or
any other account
operated
by
the aforesaid
person on the same PAN without the prior
permission of this department.
or
The property mentioned above
shall not be allowed
to be disposed of without the prior
permission of this department.
Copy to
(person)‖
Signature
Name
Designation
(xii) in FORM GST
DRC-23,
with effect from the 1st day of January,
2022,–
(a) after ―/Immovable property registering authority‖, the following shall be
inserted, namely:–
―/ Regional Transport Authority/Other
Relevant Authority‖;
(b) for the words ―proceedings pending
against the defaulting person which
warrants the‖, occurring at both the places, the words, ―requirement of‖ shall be substituted;
(xiii) in FORM APL-01, in entry number
15, for the table
under clause(a), the
following table shall be substituted, with effect from the 1st day
of January,
2022, namely:-
Particulars |
|
Central tax |
State/ UT tax |
Integrated tax |
Cess |
Total amount |
||
|
(a) Admitted amount |
Tax/ Cess |
|
|
|
|
< total > |
< total > |
Interest |
< total > |
|||||||
Penalty |
<total > |
|||||||
Fees |
< total > |
|||||||
Other charges |
< total > |
|||||||
(b) Pre- deposit
(10% of disputed tax /cess
but not exceeding Rs. 25 crore each
in respect of CGST, SGST or cess, or not exceeding |
Tax/ Cess |
< total > |
|
Rs.
50 crore in respect of IGST and
Rs. 25 crore in respect
of cess) |
|
|
|
|
|
|
|
(c) Pre- deposit in case
of sub- section
(3) of section 129 |
Penalty |
< total >‖; |
(xiv) after FORM GST DRC-22, the following
form shall be inserted with effect from
the
1st day of January, 2022,
namely:-
“FORM GST DRC – 22A
[See rule 159(5)]
Reference No.:
Date:
ARN No. of Order
in FORM GST DRC-22:
To
The Pr. Commissioner/Commissioner
……………………(Jurisdiction)
Application for filing objection against provisional attachment of property
Whereas, an order in FORM GST DRC-22 has been issued for provisional
attachment of the following property under the provisions
of section 83 of the Act
vide ARN No…………………………
Ref ID
Property provisionally attached |
<< property id & location>> |
Account provisionally attached |
<< saving/current/FD/RD/depository account no>> |
Vehicle provisionally attached |
<<Vehicle
details>> |
Any other
property |
<<details >> |
2.
In accordance with the provisions of Rule 159(5) of the CGST Rules , 2017, I
hereby submit my objection
on the basis of following facts
and circumstances.
.
<<……………………………….>>
<<…Documents to
be uploaded…>>
Verification
I hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Name-
GSTIN (in case of
registered person)-
PAN and/or Aadhaar
No.
(in case of others)- Place –
Date –
Signature of
Authorized Signatory‖.
[F. No.
CBIC-20013/7/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government
of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No.
3/2017-Central Tax,
dated the 19th June, 2017, published vide
number G.S.R. 610(E), dated
the 19th June, 2017 and were
last amended vide notification No. 37/2021
- Central Tax, dated the 1st
December,
2021 vide number G.S.R. 683(E),
dated the 1st December, 2021.