GST REGISTRATION
NEW PROCEDURE
The Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in
At present the applicants applying for GST Registration must
furnish Aadhaar details, PAN details, E-mail ID, Mobile Number with Rental/Lease/Own
place of business documents for address proof.
The Central Government has now modified the procedure for
applying GST Registration and as per the new procedure the application for GST
Registration will be verified through separate one-time passwords sent to the
mobile number and e-mail address linked to the Permanent Account Number.
If the e-mail ID and Mobile Number is not linked with the
Income Tax Department’s PAN, the application of a person, who has undergone
authentication of Aadhaar number is identified on the common portal, based on
data analysis and risk parameters, will be followed by biometric-based Aadhaar authentication and taking photograph
of the
applicant
where
the applicant is an
individual or of such
individuals in relation to the applicant as notified under
sub-
section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents
uploaded with the application in FORM
GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and
the application shall be deemed to be complete
only after completion of the process
laid down under this sub-rule.
Hence the applicants applying for registration under GST must
link their mobile number and e-mail ID with the PAN as first step.
By this procedure the GST Registrations will be possible
with same PAN and Mobile Number and e-mail ID furnished with the Central Board
of Direct Taxes (CBDT) and also with the Central Board of Indirect Taxes (CBIT)
which will be very useful to verify whether the registered tax payer furnishes
the same details of business turnover under GST and Income Tax Departments
which will prevent leakage of revenue.
The Notification issued by the Central Government also
contains Reversal of input tax credit in the case of non-payment of tax by the
supplier and re-availment thereof and also the Manner of dealing with
difference in liability reported in statement of outward supplies and that
reported in return.
The Notification issued by the Central Government is given
below for ready reference.
[TO BE PUBLISHED
IN THE GAZETTE OF INDIA
SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF
FINANCE (DEPARTMENT OF
REVENUE)
CENTRAL BOARD OF
INDIRECT TAXES AND
CUSTOMS
NOTIFICATION
No. 26/2022 – Central
Tax
New Delhi
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
(Fifth Amendment) Rules, 2022.
(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 (hereinafter referred to as the said rules), in
rule 8,- (i) in sub-rule
(1), the words and letters, “mobile number,
e-mail address,”
shall be omitted;
(ii) in sub-rule
(2), in clause (a),
after the words “Direct
Taxes”, the words “and
shall also be
verified through separate one-time passwords sent to the
mobile number and e-mail address
linked to the Permanent Account
Number” shall be inserted;
(iii) in sub-rule
(2), clauses (b) and (c)
shall be omitted;
(iv) for sub-rule (4A), the following sub-rule shall be substituted, namely:-
“(4A) Every application made under sub-rule (4) by a person,
other than a person notified
under sub-section (6D) of section 25, who has opted for authentication of Aadhaar
number and is
identified on the
common portal, based on
data analysis and
risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph
of the
applicant
where
the applicant is an
individual or of such
individuals in relation to the applicant as notified under
sub-
section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents
uploaded with the application in FORM
GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and
the application shall be deemed to be complete
only after completion of the process
laid down under this sub-rule.”;
(v) after sub-rule (4A),
the
following sub-rule
shall be inserted, namely:-
“(4B) The Central Government may, on the recommendations of the Council,
by notification specify the States or Union territories wherein the
provisions of sub-rule (4A) shall not apply.”;
(vi) in sub-rule
(5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and
letter “or
sub-rule (4A)”, shall be inserted.
3. In the said
rules, in rule 9, -
(i) in sub-rule (1),
in
the proviso, after
clause
(a), the following
clause
shall be inserted, namely: -
“(aa) a person,
who has undergone authentication of
Aadhaar number as specified in sub-rule (4A)
of
rule 8, is identified on the common portal, based on data analysis and risk parameters, for
carrying out physical verification of places
of business; or”;
(ii) in sub-rule
(2), in the
proviso, after
clause
(a), the following
clause
shall be inserted, namely: -
“(aa) a person,
who has undergone authentication of
Aadhaar number as specified in sub-rule (4A)
of
rule 8, is identified on the common
portal, based on data analysis and risk parameters, for
carrying out physical verification of places
of business; or”.
4. In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure,
“on
a request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall be inserted.
5. In the said rules, in rule
37, in sub-rule (1), with effect
from 1st day of October, 2022,
-
(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be
inserted;
(ii) after the words,
“shall pay”, the words,
“or
reverse” shall be inserted;
(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the
supplier,” shall be inserted.
6. In the said
rules, after rule 37, the following rule shall be inserted,
namely: -
“37A. Reversal of
input tax credit in
the case of non-payment of tax
by the supplier and re-
availment thereof.- Where input tax credit has
been availed by
a registered person
in the return in FORM GSTR-3B for a tax period in respect
of such invoice or debit note, the details of which have
been furnished by the supplier in the statement of outward supplies in FORM
GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the
said statement of
outward
supplies
has not
been
furnished by such supplier till the
30th day of September following the end of financial year in
which the
input tax credit in
respect of such
invoice or debit note
has
been availed, the said amount of input tax credit shall be reversed
by the said registered
person, while furnishing a return in FORM GSTR-3B
on or before the 30th day of November following the end of
such financial year:
Provided that where the said amount of
input tax credit is not reversed by
the
registered person
in a return in FORM GSTR-3B
on
or before the 30th day of November following the end of such financial
year during which such
input tax credit has
been availed, such
amount shall be payable
by the said person along
with interest thereon
under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM
GSTR-3B for
the said tax period, the said
registered person
may re-avail the amount of
such credit in the return in FORM GSTR-3B for a tax
period thereafter.”.
7. In the said rules,
in rule 46, in clause
(f), the following proviso shall be inserted, namely:-
“Provided that where any
taxable service is supplied by
or
through an electronic commerce operator or
by a supplier of
online information and
database
access or retrieval services to a
recipient who
is un- registered, irrespective
of
the value of such
supply, a tax invoice issued by
the
registered person
shall
contain the name and address
of the recipient along with its PIN code and the name of the State and the said address shall be
deemed to be the address on record of the recipient.”.
8. In the said rules,
in rule 46A, the following proviso shall be inserted, namely, -
“Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as
specified under rule
46 or rule 54, as the case may
be, and rule
49.”;
9. In the said rules, in rule 59, in sub-rule
(6), after clause (c), the following clause shall be inserted,
namely:-
“(d) a registered person, to whom
an
intimation has been issued on the common portal under the provisions of sub-rule
(1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing
facility for a subsequent tax period, unless he has
either
deposited the amount specified
in
the said
intimation or has furnished
a reply explaining
the reasons for any amount
remaining unpaid, as required under the provisions of sub-rule
(2) of rule 88C.”.
10. In the
said rules, in rule
87, in sub-rule (8), the following proviso shall be inserted, namely:-
“Provided that where the bank
fails to communicate details of
Challan Identification Number to the Common Portal, the Electronic Cash Ledger
may be updated on the basis of e-Scroll of the Reserve
Bank of India in cases
where the details of
the
said e-Scroll are in conformity with the details in challan generated in FORM GST
PMT-06 on the
Common Portal.”.
11. In the
said rules, after rule
88B, the following rule shall be inserted, namely:-
“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the
tax
payable by
a registered person, in accordance
with the statement of outward supplies furnished by him in FORM
GSTR-1 or using the Invoice Furnishing
Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in
FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference
in Part A of FORM
GST DRC-01B, electronically on the
common portal, and a copy
of such intimation shall also be sent to his e-mail
address provided at the time of registration or as
amended from time to time, highlighting
the said difference and
directing him to—
(a) pay the differential tax liability, along with interest under section 50, through FORM GST
DRC-03; or
(b) explain the aforesaid difference in tax payable
on
the common portal, within a
period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred
to in that
sub-rule, either,-
(a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through FORM GST
DRC-03 and furnish the details thereof in Part B of FORM
GST
DRC-01B electronically on the common portal; or
(b) furnish a reply electronically on the common portal, incorporating reasons in respect of
that part of the
differential tax liability
that has remained
unpaid, if any, in Part B
of FORM
GST
DRC-01B,
within the period specified
in the said sub-rule.
(3) Where any amount specified
in the
intimation referred to in sub-rule (1)
remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered
person in default or
where the explanation or reason
furnished by such person
is not
found to be acceptable by
the
proper officer,
the said amount
shall be recoverable
in
accordance with the provisions of section 79.”.
12. In the
said rules, in rule
89,
in sub-rule (2),-
(i) after clause (k),
the following clauses shall be
inserted, namely:-
“(ka) a statement containing the details of invoices viz. number, date, value, tax paid and
details of
payment, in respect of which refund is
being claimed along with copy
of such
invoices, proof
of making such
payment to the supplier, the
copy of agreement or registered
agreement or contract, as applicable, entered with the supplier for
supply of service, the letter issued
by the supplier for cancellation or
termination of
agreement or
contract for supply
of service, details
of payment received from
the
supplier against cancellation or termination of such
agreement along with proof thereof, in a
case where the refund
is claimed
by an
unregistered person where the agreement
or contract for supply of service has been cancelled or terminated;
(kb) a certificate issued by the
supplier to the effect that he
has paid tax in
respect of the invoices on which refund
is being claimed by the
applicant; that he has
not
adjusted the
tax
amount involved in these invoices
against his
tax liability by issuing credit note; and
also, that he has not
claimed and will not
claim refund
of the amount of
tax
involved in respect
of these invoices, in
a case where the refund
is
claimed by
an unregistered person where
the
agreement or contract for
supply of service has been cancelled
or
terminated;”;
(ii) in clause
(m), after the proviso, the following proviso shall be inserted,
namely:-
“Provided further that a certificate is not required to be furnished in cases where refund is
claimed by an unregistered
person who has borne
the incidence of
tax.”.
13. In the
said rules, in rule
108, for sub-rule
(3), the following sub-rule shall be
substituted, namely: -
“(3) Where the decision or order
appealed against is uploaded on
the
common portal, a
final
acknowledgment, indicating appeal number, shall be issued in FORM
GST
APL-02 by the Appellate
Authority or
an officer authorised by him
in this behalf and
the
date of issue of the provisional acknowledgment shall be considered as the date of
filing of appeal:
Provided that where the decision or
order appealed against is not uploaded on the common
portal, the
appellant shall submit a self-certified copy of the said decision or order within a period of seven days
from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number,
shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where
the
said self-certified copy
of the decision or order
is
not submitted within a
period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy
shall be considered
as the date of filing of appeal.”.
14. In the
said rules, for rule
109, the following rule
shall be substituted, namely: -
“109. Application to
the Appellate Authority.- (1) An application to the Appellate Authority under sub- section (2) of section 107
shall be filed in FORM
GST APL-03, along with the relevant documents, either electronically or
otherwise as may be
notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.
(2) Where the decision
or order appealed
against is uploaded on
the
common portal, a final
acknowledgment, indicating appeal number, shall be issued in FORM
GST
APL-02 by the Appellate
Authority or
an officer authorised by him
in this behalf and
the
date of issue of the provisional acknowledgment shall be considered as the date of
filing of appeal under
sub-rule (1):
Provided that where the decision or
order appealed against is not uploaded on the common
portal, the
appellant shall submit a self-certified copy of the said decision or order within a period of seven days
from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number,
shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where
the
said self-certified copy
of the decision or order
is
not submitted within a
period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy
shall be considered
as the date of filing of appeal.”.
15. In the
said rules, after rule 109B,
the following rule shall be
inserted, namely:-
“109C. Withdrawal
of Appeal. - The appellant may, at any time before
issuance of show cause
notice under
sub-section (11) of
section 107 or
before issuance of the order
under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM
GST
APL-03, file an application for withdrawal of
the said appeal by
filing an application in
FORM GST APL-01/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of
the
said appeal would be
subject to the approval
of the appellate authority and
such application for withdrawal of
the
appeal shall be
decided by the appellate authority within seven
days of filing of such
application:
Provided further that any
fresh appeal filed by the appellant pursuant to such
withdrawal shall be filed
within
the time limit specified
in sub-section (1) or
sub-section (2) of section
107, as the case may
be.”;
16. In the said rules, in rule 138, in sub-rule (14), in
the
Annexure, in column (2) of the table, against S.No.
5, after the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation
Jewellery (7117)” shall be inserted.
17. In
the said
rules, in rule
161, for
the word, “order”,
the words, “intimation or
notice”
shall be
substituted.
18. In the
said rules, in FORM GST
REG-01, -
(i) in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his
mobile number and
email address”, the words, “E-mail Id and
Mobile Number shall be
auto-populated from
Income Tax database as
linked with the Permanent
Account Number of the
applicant” shall be
substituted;
(ii) in the instructions
for submission of Application for Registration, paragraph 2 shall be omitted.
19. In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted, namely: -
“ Kindly
refer to the
supportive document(s)
attached for
case specific details.”.
20. In the
said rules, for FORM GST
REG-19, the following form shall be
substituted, namely: -
“FORM GST REG-19
[See rule
22
(3)]
Reference Number
Date
To Name Address
GSTIN / UIN
Application Reference Number
(ARN)
Date
Order for Cancellation of Registration
This has
reference to show
cause notice issued dated -----
Whereas no reply to the show cause notice has been submitted;
and whereas, the undersigned based on record available with this office is of the opinion
that your registration is liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN
Number> dated ;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be
cancelled for
following reason(s): or
Whereas no reply to the show cause notice has been submitted
and on day fixed for personal hearing, you did not appear in person or through an authorised representative;
and whereas, the undersigned based on record available with this office is of the opinion
that your registration is liable to be cancelled for following
reason(s): or
Whereas no
reply to the show
cause notice has been
submitted, but you/ your
authorised representative attended
the personal hearing and made a written or verbal submission;
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing
and
based on record available with this
office is
of
the opinion that
your registration is liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted
vide <ARN Number> dated .
But,
you
or your authorised representative did not attend the personal
hearing on scheduled or extended date; and whereas,
the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion
that your registration is liable to be
cancelled for
following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN
Number> dated and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal
hearing;
and whereas, the undersigned has examined your
reply to show
cause notice as well as submissions
made at the time of personal hearing
and
is of the
opinion that your registration is
liable to be cancelled for following reason(s):
i.
ii.
The effective date
of
cancellation of your registration is <<DD/MM/YYYY>>.
2. Kindly
refer to the supportive document(s) attached
for case specific details.
3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of
the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.
4. You are required
to furnish all your
pending returns.
5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and
other dues under this Act or to discharge any obligation under this Act or the rules made thereunder
for any period prior to the date of cancellation whether or not such tax and other dues are determined before
or after the date of
cancellation.
Place: Date:
Signature
<Name of the officer> Designation
Jurisdiction”.
21. In the said rules,
in FORM GSTR-1, - (a) in
the
box,-
(i) for the
word, “Year”, the words, “Financial Year” shall be
substituted; (ii)
for the word,
“Month”, the words, “Tax period”
shall be substituted;
(b) for Table 3, the following table shall be substituted, namely:-
“3.
(a)
ARN
<Auto>
(b)
Date of ARN
<Auto>”
(c) in Table 4A, for
the
brackets, letters and words,
“(i) attracting reverse charge
and (ii) supplies made through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including
supplies made through
e-commerce operator attracting TCS)” shall be
substituted;
(d) Table 4C and
entries relating thereto shall be omitted;
(e) In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)”, the words,
brackets, letters, “Outward supplies
(including
supplies made through
e-commerce operator, rate
wise)” shall be
substituted;
(f) Table 5B and
entries relating thereto shall be omitted;
(g) for the Table 7,
the
following table shall be substituted, namely:-
Rate of tax
Total Taxable value
Amount
Integrated
Central
State Tax/UT
Tax
Cess
1
2
3
4
5
6
7A. Intra-State supplies
Consolidated rate
wise outward supplies [including supplies made through e-commerce operator attracting
TCS]
7B. Inter-State Supplies where invoice value is upto Rs
2.5 Lakh [Rate
wise]–Consolidated rate
wise outward
supplies [including
supplies made through
e-commerce operator attracting TCS]
Place
of Supply (Name of
State)
(h) in Table 9,
-
(i) in the heading,
for the words and letters “debit notes, credit notes, refund vouchers”, the words, “debit and
credit notes” shall be substituted;
(ii) for the words
and
letter, “Revised details of
document or details of original Debit or Credit Notes or refund
vouchers”, the words
and letter, “Revised details of document
or details of original Debit or Credit
Notes”
shall be substituted;
(iii) in the sub-heading,
in column no. 2 and 3,
the word, “Inv.” shall be omitted;
(iv) in the sub-heading,
in column no. 5 and 6,
for the word, “Invoice”,
the word “Document”
shall be substituted;
(i) in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the words,
“Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;
(j) in Table 9B, the words, “/Refund voucher” shall be omitted;
(k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments
thereof]”, the words and brackets, “Debit
Notes/Credit Notes
[Amended]” shall be
substituted;
(l) in Table
10, for the word, “Month”,
the
words, “Month/Quarter” shall be
substituted; (m) Table 10A (1) and entries relating thereto shall be omitted;
(n) Table 10B (1) and entries relating thereto shall be omitted;
(o) in Table 11, in the heading, after the
words, “earlier tax period”, the brackets
and
words, “(Net of
refund vouchers, if any)”
shall be inserted;
(p) in Table 12, in the sub-heading, in
column no. 3, the brackets
and words, “(Optional if HSN is
provided)” shall be omitted;
(q) After
Table 13 and before
Verification, the following tables shall be inserted, namely:-
Nature of supply
GSTIN of
e-commerce
operator
Net value
of supplies
Tax amount
Integrated tax
Central tax
State / UT tax
Cess
1
2
3
4
5
6
7
(a) Supplies on which e-
“14. Details
of the supplies made through
e-commerce operators on which e-commerce operators are liable
to collect tax
under section 52
of
the Act or liable to pay
tax u/s 9(5)
[Supplier to
report]
commerce operator is liable to collect tax u/s 52
(b) Supplies on which
e- commerce operator is liable to pay
tax u/s 9(5)
14A. Amendment to details of the supplies made through
e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to
report]
Nature of
supply
Original details
Revised details
Net value
of supplies
Tax
amount
Month / Quarter
GSTIN of
e-commerce operator
GSTIN of
e-commerce operator
Integrated tax
Central tax
State / UT tax
Cess
1
2
3
4
5
6
7
8
9
(a) Supplies on which
e- commerce operator
is liable to collect tax
u/s
52
(b) Supplies on which e-
commerce operator is liable to
pay tax u/s
9(5)
Type of
supplier
Type of
recipient
GSTIN
of supplier
GSTIN
of recipient
Document
no.
Document
Rate
Value
Tax amount
Place
of supply
date
of
supplies made
Integrated tax
Central tax
State
/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
Registered
Registered
Unregistered
Unregistered
Registered
15. Details of
the supplies made
through e-commerce operators on
which e-commerce operator
is
liable to pay tax u/s 9(5)
[e-commerce operator to
report]
Unregistered
15A (I). Amendment
to details of the supplies made through e-commerce operators on which e-commerce
operator is liable
to
pay tax u/s
9(5) [e-commerce
operator to
report, for registered recipients]
Type of
Original details
Revised
details
Value
of supplies made
Tax amount
Place
of supply
supplier
GSTIN of supplier
GSTIN of recipient
Doc. no.
Doc. date
GSTIN of supplier
GSTIN of recipient
Doc. no.
Doc. date
Rate
Integrated tax
Central tax
State
/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Registered
Unregistered
15A (II). Amendment
to details
of the
supplies
made through
e-commerce operators on which
e-
commerce operator is liable
to pay
tax u/s
9(5) [e-commerce operator to report,
for unregistered
recipients]
Type of
supplier
Original details
Revised
details
Rate
Value
of supplies made
Tax amount
Place
of supply
GSTIN of supplier
Tax period
GSTIN of supplier
Integrated tax
Central tax
State / UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Registered
Unregistered
”;
(r) For the
instructions, the
following shall be substituted, namely:-
“A. General
Instructions
1. Terms used:
a.
GSTIN:
Goods
and Services Tax Identification Number
b.
UIN:
Unique Identity Number
c.
UQC:
Unit Quantity Code
d.
HSN:
Harmonized System of
Nomenclature
e.
POS:
Place
of Supply (Respective State)
f.
TCS:
Tax collection at source
by e-commerce operator
g.
SEZ:
Special Economic Zone
h.
ECO:
E-commerce operator
i.
DTA:
Domestic
Tariff Area
j.
B to B:
Supplies from one
registered person to another
registered person
k. B to
C: Supplies from registered person to
unregistered person
2. Quarterly taxpayers
filing invoice details through GSTR-1 or IFF for the first two month(s)
of the quarter shall not
repeat such details while filing GSTR-1
of the quarter.
B.Table specific
instructions-
Sr. No.
Table No.
Instructions
1
2
3
1.
4A
i. Supplies
made to registered persons including
supplies
made through
e- commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on
reverse charge basis, shall be reported.
ii. Supplies made u/s 9(5) for which e-commerce operator is liable
to pay tax shall not
be reported in this table.
iii. The supplies made by SEZ on cover
of a bill of entry shall not be reported by
SEZ unit
/developer.
2.
4B
Supplies made to
registered persons,
attracting tax on
reverse charge basis, shall be
reported. Supplies made
u/s 9(5) for which
e-commerce operator is liable
to pay tax shall not be reported
in this table.
3.
5
Inter-State supplies made
to unregistered persons having invoice value more
than Rs.
2.50 lakh shall be reported.
4.
6A
Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be
provided later through
table 9 if such details are not
available at the time of filing the statement.
5.
6B
Supplies made to SEZ units or SEZ developers, with
or without IGST,
shall be reported.
6.
6C
Deemed export
supplies shall
be reported.
7.
7
Supplies made to unregistered persons other than those reported in table 5 shall
be reported. Values shall be net of credit and debit
notes.
8.
8
Supplies having
no tax liability
(Nil rated, exempted
and non-GST supplies) shall be
reported. Supplies made
through E-commerce Operator under section 9(5) shall not be included under exempted supplies
of supplier.
9.
9A
Amendment of values reported
in table 4A, 4B, 5, 6A,
6B and 6C shall
be reported.
10.
9B
Credit and
debit notes
issued during the period
shall be reported.
11.
9C
Amendment of credit and debit
notes reported
in table 9B shall be reported.
12.
10
Amendment of unregistered
supplies reported
in table 7 shall be
reported.
13.
11(I)A
Advances received shall be reported. The values
shall be
net of refund
vouchers, if any.
14.
11(I)B
Advances adjusted
during the period
shall be reported.
15.
11(II)
Amendment to advances received or adjusted
shall be reported.
16.
12
HSN details as per notifications issued by Government from time to time
shall be
reported.
17.
13
Details of the
documents issued during
the period shall
be reported.
Sr. No.
Table No.
Instructions
1
2
3
18.
14(a)
Details of the supplies reported in any
table from 4 to 10, made
through e-commerce operator on which ECO
is liable to collect tax at source (TCS)
under section 52, shall be
reported by the supplier.
19.
14(b)
Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.
20.
14A(a)
Amendment to supplies reported in table
14(a) in earlier tax
period shall be reported.
21.
14A(b)
Amendment to supplies reported in table
14(b) in earlier tax
period shall be reported.
22.
15
(i) ECO shall report details of the supplies made through
him/her on which he/she is liable to pay tax
u/s 9(5).
(ii) GSTIN
of supplier and recipient, if registered, shall be
reported.
(iii)
Details of the
documents issued by
ECO shall be reported, if recipient is
registered.
23.
15A(I)
Amendment to the details reported in table
15 in earlier tax
periods
in
respect of registered recipients shall be reported.
24.
15A(II)
Amendment to the details reported in table
15 in earlier tax
periods
in
respect of unregistered
recipients shall be reported.”.
22. In the said rules, in FORM GST RFD-01,
in Annexure 1, after Statement-7, the following statement
shall be inserted, namely: -
“Statement-8
[rule 89(2)(ka)]
Refund Type: Refund
for unregistered persons
Sl.
No
.
GS
TIN of sup plie
r
Document/Invoice Details
Tax Paid
Details of
payment of invoice
value to the
supplier
Details of
payment received against cancellation/ termination
Refund
Amount Claimed (I+C+S+
Cess)
Type
of docu ment
No.
Dat
e
Taxa
ble
Value
Inte
grat ed Tax (I)
Centr
al
Tax(
C)
State/
UT Tax(S
)
Ces
s
Dat
e
Amoun
t
Date
Amoun
t
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
”.
23. In the said rules, in FORM GST APL-02,
in the heading, after the word, figures and brackets “rule
108(3)”, the word, figures
and brackets “and
109 (2)”, shall
be
inserted.
24. In the
said rules, after FORM
GST APL-03, the following
form shall be inserted, namely: -
“FORM GST
APL-01/03 W
[See rule 109C]
Application for Withdrawal of Appeal
Application
1. GSTIN:
2. Name of
Business (Legal)
(in case appeal is filed under
sub-section (1) of
section 107)
3. Name
and designation
of
the appellant (in
case appeal is filed under sub-section (2) of
section 107):
4. Order No.&
Date:
5. ARN of the Appeal
& Date:
6. Reasons for Withdrawal:
i. Acceptance of
order of the adjudicating authority.
ii. Acceptance of
order of a Higher Appellate Authority/ Court on similar subject matter
iii. Need to file appeal again
after rectification of mistakes/omission
in the filed appeal iv.
Amount involved in appeal is less than the
monetary limit fixed for
Appeal by the
Board/Commissioner v. Any other reason
7. Declaration (applicable in case appeal is filed under
sub-section (1) of
section 107):
I/We <Taxpayer Name> hereby
solemnly affirm
and
declare that the
information given herein is true and
correct to the best of my/ our knowledge
and
belief and nothing has been
concealed therefrom.
Place:
Signature
Date:
Name of
Applicant /Applicant Officer
Designation/ Status.”.
25. In the
said rules, after FORM
GST DRC-01A, the following form
shall be inserted, namely: -
“FORM GST
DRC-01B
[See rule 88C]
PART-A
(System Generated)
Intimation of difference
in liability reported
in statement of
outward supplies and that
reported in return
Ref No: Date:
GSTIN:
Legal Name:
1. It is noticed
that the tax payable by you, in accordance with the statement
of outward supplies
furnished by you in FORM
GSTR-1 or using the invoice furnishing
facility, exceeds
the amount of tax paid
by you in accordance with the
return
furnished in FORM
GSTR-3B for the
period<from><to> by an
amount of Rs.
…………… The details thereof are as follows:
Form Type
Liability declared/
paid (in Rs.)
IGST
CGST
SGST/UTGST
Cess
Total
FORM GSTR-1
/ IFF
FORM GSTR-3B
Difference in
liability
2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential
tax liability, along with
interest under section 50,
through
FORM GST DRC-03 and
furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating
reasons in respect of that part of the
differential tax liability that has remained
unpaid, within a period of seven
days.
3. It
may be noted that where
any amount remains unpaid within a
period of seven days
and where no explanation or reason
is
furnished by you
or
where the explanation or reason furnished
by you
is
not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.
4. This is a
system generated
notice and does
not require signature.
PART-B
Reply by Taxpayer
in respect of the intimation of difference
in liability
Reference
No. of Intimation:
Date:
A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through
FORM GST DRC-03, and the details
thereof are as below:
ARN of
FORM
GST DRC-03
Paid Under
Head
Tax Period
IGST
CGST
SGST/UTGST
CESS
AND/OR
B.
The reasons in respect of that part of the
differential tax liability that has remained
unpaid, are as under:
S. No
Brief
Reasons for Difference
Details (Mandatory)
1
Excess Liability paid in earlier tax periods in FORM
GSTR-3B
2
Some transactions of earlier tax period which could
not be declared in the FORM
GSTR-1/IFF of the said tax period but in respect
of which tax has already
been paid in FORM
GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of
the tax period under consideration
3
FORM GSTR-1/IFF filed with incorrect details and
will be amended in
next tax period
(including
typographical errors, wrong tax
rates, etc.)
4
Mistake in reporting of advances received and adjusted
against invoices
5
Any other
reasons
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct
to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place: Date:”.
Signature of Authorised Signatory Name: Designation/Status:
26. In the
said rules, for
FORM GST DRC-03, the following form
shall be substituted,
namely:-
“FORM GST
DRC- 03
[See rules 142(2) &
142 (3)]
Intimation of payment
made voluntarily
or made against the show
cause notice
(SCN) or statement [or intimation of tax
ascertained through
FORM GST DRC-01A
1.
GSTIN
2.
Name
< Auto>
3.
Cause of
payment
<< drop
down>>
3A
Shipping bill
details of
erroneous IGST refund (to
be enabled only
if the specified category is chosen in drop down menu)
(i) Shipping Bill/
Bill of Export
No. & Date: (ii) Amount of
IGST paid on export
of goods: (iii) Notification No.
used for procuring inputs at
concessional rate or exemption:
(iv) Date of
notification:
(v) Amount
of refund received:
(vi) Amount of
erroneous refund to be
deposited: (vii) Date
of credit of refund in
Bank Account:
4.
Section under which voluntary payment
is made
<< drop
down>>
5.
Details of show cause
notice, if
payment is made within 30 days
of its issue, scrutiny, intimation of tax ascertained through Form GST DRC-
01A, audit,
inspection or investigation, GST
RFD-01, others
(specify)
Reference No./ARN
Date of issue/filing
6.
Financial Year
7.
Details of payment made including interest and
penalty, if applicable
(Amount in
Rs.)
Sr.
No.
Tax
Period
Act
Place
of supply (POS)
Tax/
Cess
Interest
Penalty,
if
applicable
Fee
Others
Total L
edger
utilised (Cash / Credit)
Debit
entry no.
Date of
debit entry
1
2
3
4
5
6
7
8
9
10
11
12
13
8. Reasons, if any - << Text box>>
9. Verification-
I hereby solemnly affirm
and declare that the
information given hereinabove is true and
correct to the best of
my knowledge and belief
and
nothing has been
concealed therefrom.
Signature
of
Authorized Signatory
Name
Designation / Status
Date ……………..
Note -
1.Payment to be
made only in cash for
deposit of erroneous refund of
unutilised Input Tax
Credit (ITC) and for
deposit of erroneous
refund of Integrated Goods and Services
Tax
(IGST), obtained in contravention of sub-rule (10)
of rule
96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of
erroneous refund of unutilised ITC’.
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.”.
27. In the said
rules, in FORM GST DRC-25, –
[TO BE PUBLISHED
IN THE GAZETTE OF
SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF
FINANCE (DEPARTMENT OF
REVENUE)
CENTRAL BOARD OF
INDIRECT TAXES AND
CUSTOMS
NOTIFICATION
No. 26/2022 – Central
Tax
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
(Fifth Amendment) Rules, 2022.
(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 (hereinafter referred to as the said rules), in
rule 8,- (i) in sub-rule
(1), the words and letters, “mobile number,
e-mail address,”
shall be omitted;
(ii) in sub-rule
(2), in clause (a),
after the words “Direct
Taxes”, the words “and
shall also be
verified through separate one-time passwords sent to the
mobile number and e-mail address
linked to the Permanent Account
Number” shall be inserted;
(iii) in sub-rule
(2), clauses (b) and (c)
shall be omitted;
(iv) for sub-rule (4A), the following sub-rule shall be substituted, namely:-
“(4A) Every application made under sub-rule (4) by a person,
other than a person notified
under sub-section (6D) of section 25, who has opted for authentication of Aadhaar
number and is
identified on the
common portal, based on
data analysis and
risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph
of the
applicant
where
the applicant is an
individual or of such
individuals in relation to the applicant as notified under
sub-
section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents
uploaded with the application in FORM
GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and
the application shall be deemed to be complete
only after completion of the process
laid down under this sub-rule.”;
(v) after sub-rule (4A),
the
following sub-rule
shall be inserted, namely:-
“(4B) The Central Government may, on the recommendations of the Council,
by notification specify the States or
(vi) in sub-rule
(5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and
letter “or
sub-rule (4A)”, shall be inserted.
3. In the said
rules, in rule 9, -
(i) in sub-rule (1),
in
the proviso, after
clause
(a), the following
clause
shall be inserted, namely: -
“(aa) a person,
who has undergone authentication of
Aadhaar number as specified in sub-rule (4A)
of
rule 8, is identified on the common portal, based on data analysis and risk parameters, for
carrying out physical verification of places
of business; or”;
(ii) in sub-rule
(2), in the
proviso, after
clause
(a), the following
clause
shall be inserted, namely: -
“(aa) a person,
who has undergone authentication of
Aadhaar number as specified in sub-rule (4A)
of
rule 8, is identified on the common
portal, based on data analysis and risk parameters, for
carrying out physical verification of places
of business; or”.
4. In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure,
“on
a request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall be inserted.
5. In the said rules, in rule
37, in sub-rule (1), with effect
from 1st day of October, 2022,
-
(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be
inserted;
(ii) after the words,
“shall pay”, the words,
“or
reverse” shall be inserted;
(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the
supplier,” shall be inserted.
6. In the said
rules, after rule 37, the following rule shall be inserted,
namely: -
“37A. Reversal of
input tax credit in
the case of non-payment of tax
by the supplier and re-
availment thereof.- Where input tax credit has
been availed by
a registered person
in the return in FORM GSTR-3B for a tax period in respect
of such invoice or debit note, the details of which have
been furnished by the supplier in the statement of outward supplies in FORM
GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the
said statement of
outward
supplies
has not
been
furnished by such supplier till the
30th day of September following the end of financial year in
which the
input tax credit in
respect of such
invoice or debit note
has
been availed, the said amount of input tax credit shall be reversed
by the said registered
person, while furnishing a return in FORM GSTR-3B
on or before the 30th day of November following the end of
such financial year:
Provided that where the said amount of
input tax credit is not reversed by
the
registered person
in a return in FORM GSTR-3B
on
or before the 30th day of November following the end of such financial
year during which such
input tax credit has
been availed, such
amount shall be payable
by the said person along
with interest thereon
under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM
GSTR-3B for
the said tax period, the said
registered person
may re-avail the amount of
such credit in the return in FORM GSTR-3B for a tax
period thereafter.”.
7. In the said rules,
in rule 46, in clause
(f), the following proviso shall be inserted, namely:-
“Provided that where any
taxable service is supplied by
or
through an electronic commerce operator or
by a supplier of
online information and
database
access or retrieval services to a
recipient who
is un- registered, irrespective
of
the value of such
supply, a tax invoice issued by
the
registered person
shall
contain the name and address
of the recipient along with its PIN code and the name of the State and the said address shall be
deemed to be the address on record of the recipient.”.
8. In the said rules,
in rule 46A, the following proviso shall be inserted, namely, -
“Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as
specified under rule
46 or rule 54, as the case may
be, and rule
49.”;
9. In the said rules, in rule 59, in sub-rule
(6), after clause (c), the following clause shall be inserted,
namely:-
“(d) a registered person, to whom
an
intimation has been issued on the common portal under the provisions of sub-rule
(1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing
facility for a subsequent tax period, unless he has
either
deposited the amount specified
in
the said
intimation or has furnished
a reply explaining
the reasons for any amount
remaining unpaid, as required under the provisions of sub-rule
(2) of rule 88C.”.
10. In the
said rules, in rule
87, in sub-rule (8), the following proviso shall be inserted, namely:-
“Provided that where the bank
fails to communicate details of
Challan Identification Number to the Common Portal, the Electronic Cash Ledger
may be updated on the basis of e-Scroll of the Reserve
Bank of India in cases
where the details of
the
said e-Scroll are in conformity with the details in challan generated in FORM GST
PMT-06 on the
Common Portal.”.
11. In the
said rules, after rule
88B, the following rule shall be inserted, namely:-
“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the
tax
payable by
a registered person, in accordance
with the statement of outward supplies furnished by him in FORM
GSTR-1 or using the Invoice Furnishing
Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in
FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference
in Part A of FORM
GST DRC-01B, electronically on the
common portal, and a copy
of such intimation shall also be sent to his e-mail
address provided at the time of registration or as
amended from time to time, highlighting
the said difference and
directing him to—
(a) pay the differential tax liability, along with interest under section 50, through FORM GST
DRC-03; or
(b) explain the aforesaid difference in tax payable
on
the common portal, within a
period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred
to in that
sub-rule, either,-
(a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through FORM GST
DRC-03 and furnish the details thereof in Part B of FORM
GST
DRC-01B electronically on the common portal; or
(b) furnish a reply electronically on the common portal, incorporating reasons in respect of
that part of the
differential tax liability
that has remained
unpaid, if any, in Part B
of FORM
GST
DRC-01B,
within the period specified
in the said sub-rule.
(3) Where any amount specified
in the
intimation referred to in sub-rule (1)
remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered
person in default or
where the explanation or reason
furnished by such person
is not
found to be acceptable by
the
proper officer,
the said amount
shall be recoverable
in
accordance with the provisions of section 79.”.
12. In the
said rules, in rule
89,
in sub-rule (2),-
(i) after clause (k),
the following clauses shall be
inserted, namely:-
“(ka) a statement containing the details of invoices viz. number, date, value, tax paid and
details of
payment, in respect of which refund is
being claimed along with copy
of such
invoices, proof
of making such
payment to the supplier, the
copy of agreement or registered
agreement or contract, as applicable, entered with the supplier for
supply of service, the letter issued
by the supplier for cancellation or
termination of
agreement or
contract for supply
of service, details
of payment received from
the
supplier against cancellation or termination of such
agreement along with proof thereof, in a
case where the refund
is claimed
by an
unregistered person where the agreement
or contract for supply of service has been cancelled or terminated;
(kb) a certificate issued by the
supplier to the effect that he
has paid tax in
respect of the invoices on which refund
is being claimed by the
applicant; that he has
not
adjusted the
tax
amount involved in these invoices
against his
tax liability by issuing credit note; and
also, that he has not
claimed and will not
claim refund
of the amount of
tax
involved in respect
of these invoices, in
a case where the refund
is
claimed by
an unregistered person where
the
agreement or contract for
supply of service has been cancelled
or
terminated;”;
(ii) in clause
(m), after the proviso, the following proviso shall be inserted,
namely:-
“Provided further that a certificate is not required to be furnished in cases where refund is
claimed by an unregistered
person who has borne
the incidence of
tax.”.
13. In the
said rules, in rule
108, for sub-rule
(3), the following sub-rule shall be
substituted, namely: -
“(3) Where the decision or order
appealed against is uploaded on
the
common portal, a
final
acknowledgment, indicating appeal number, shall be issued in FORM
GST
APL-02 by the Appellate
Authority or
an officer authorised by him
in this behalf and
the
date of issue of the provisional acknowledgment shall be considered as the date of
filing of appeal:
Provided that where the decision or
order appealed against is not uploaded on the common
portal, the
appellant shall submit a self-certified copy of the said decision or order within a period of seven days
from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number,
shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where
the
said self-certified copy
of the decision or order
is
not submitted within a
period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy
shall be considered
as the date of filing of appeal.”.
14. In the
said rules, for rule
109, the following rule
shall be substituted, namely: -
“109. Application to
the Appellate Authority.- (1) An application to the Appellate Authority under sub- section (2) of section 107
shall be filed in FORM
GST APL-03, along with the relevant documents, either electronically or
otherwise as may be
notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.
(2) Where the decision
or order appealed
against is uploaded on
the
common portal, a final
acknowledgment, indicating appeal number, shall be issued in FORM
GST
APL-02 by the Appellate
Authority or
an officer authorised by him
in this behalf and
the
date of issue of the provisional acknowledgment shall be considered as the date of
filing of appeal under
sub-rule (1):
Provided that where the decision or
order appealed against is not uploaded on the common
portal, the
appellant shall submit a self-certified copy of the said decision or order within a period of seven days
from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number,
shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where
the
said self-certified copy
of the decision or order
is
not submitted within a
period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy
shall be considered
as the date of filing of appeal.”.
15. In the
said rules, after rule 109B,
the following rule shall be
inserted, namely:-
“109C. Withdrawal
of Appeal. - The appellant may, at any time before
issuance of show cause
notice under
sub-section (11) of
section 107 or
before issuance of the order
under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM
GST
APL-03, file an application for withdrawal of
the said appeal by
filing an application in
FORM GST APL-01/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of
the
said appeal would be
subject to the approval
of the appellate authority and
such application for withdrawal of
the
appeal shall be
decided by the appellate authority within seven
days of filing of such
application:
Provided further that any
fresh appeal filed by the appellant pursuant to such
withdrawal shall be filed
within
the time limit specified
in sub-section (1) or
sub-section (2) of section
107, as the case may
be.”;
16. In the said rules, in rule 138, in sub-rule (14), in
the
Annexure, in column (2) of the table, against S.No.
5, after the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation
Jewellery (7117)” shall be inserted.
17. In
the said
rules, in rule
161, for
the word, “order”,
the words, “intimation or
notice”
shall be
substituted.
18. In the
said rules, in FORM GST
REG-01, -
(i) in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his
mobile number and
email address”, the words, “E-mail Id and
Mobile Number shall be
auto-populated from
Income Tax database as
linked with the Permanent
Account Number of the
applicant” shall be
substituted;
(ii) in the instructions
for submission of Application for Registration, paragraph 2 shall be omitted.
19. In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted, namely: -
“ Kindly
refer to the
supportive document(s)
attached for
case specific details.”.
20. In the
said rules, for FORM GST
REG-19, the following form shall be
substituted, namely: -
“FORM GST REG-19
[See rule
22
(3)]
Reference Number
Date
To Name Address
GSTIN / UIN
Application Reference Number
(ARN)
Date
Order for Cancellation of Registration
This has
reference to show
cause notice issued dated -----
Whereas no reply to the show cause notice has been submitted;
and whereas, the undersigned based on record available with this office is of the opinion
that your registration is liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN
Number> dated ;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be
cancelled for
following reason(s): or
Whereas no reply to the show cause notice has been submitted
and on day fixed for personal hearing, you did not appear in person or through an authorised representative;
and whereas, the undersigned based on record available with this office is of the opinion
that your registration is liable to be cancelled for following
reason(s): or
Whereas no
reply to the show
cause notice has been
submitted, but you/ your
authorised representative attended
the personal hearing and made a written or verbal submission;
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing
and
based on record available with this
office is
of
the opinion that
your registration is liable to be cancelled for following reason(s): or
Whereas reply to the show cause notice has been submitted
vide <ARN Number> dated .
But,
you
or your authorised representative did not attend the personal
hearing on scheduled or extended date; and whereas,
the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion
that your registration is liable to be
cancelled for
following reason(s): or
Whereas reply to the show cause notice has been submitted vide <ARN
Number> dated and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal
hearing;
and whereas, the undersigned has examined your
reply to show
cause notice as well as submissions
made at the time of personal hearing
and
is of the
opinion that your registration is
liable to be cancelled for following reason(s):
i.
ii.
The effective date
of
cancellation of your registration is <<DD/MM/YYYY>>.
2. Kindly
refer to the supportive document(s) attached
for case specific details.
3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of
the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.
4. You are required
to furnish all your
pending returns.
5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and
other dues under this Act or to discharge any obligation under this Act or the rules made thereunder
for any period prior to the date of cancellation whether or not such tax and other dues are determined before
or after the date of
cancellation.
Place: Date:
Signature
<Name of the officer> Designation
Jurisdiction”.
21. In the said rules,
in FORM GSTR-1, - (a) in
the
box,-
(i) for the
word, “Year”, the words, “Financial Year” shall be
substituted; (ii)
for the word,
“Month”, the words, “Tax period”
shall be substituted;
(b) for Table 3, the following table shall be substituted, namely:-
|
“3. |
(a) |
ARN |
<Auto> |
|
|
(b) |
Date of ARN |
<Auto>” |
(c) in Table 4A, for
the
brackets, letters and words,
“(i) attracting reverse charge
and (ii) supplies made through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including
supplies made through
e-commerce operator attracting TCS)” shall be
substituted;
(d) Table 4C and
entries relating thereto shall be omitted;
(e) In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)”, the words,
brackets, letters, “Outward supplies
(including
supplies made through
e-commerce operator, rate
wise)” shall be
substituted;
(f) Table 5B and
entries relating thereto shall be omitted;
(g) for the Table 7,
the
following table shall be substituted, namely:-
|
Rate of tax |
Total Taxable value |
Amount |
|||
|
Integrated |
Central |
State Tax/UT
Tax |
Cess |
||
|
1 |
2 |
3 |
4 |
5 |
6 |
|
7A. Intra-State supplies |
|||||
|
Consolidated rate
wise outward supplies [including supplies made through e-commerce operator attracting |
|||||
|
TCS] |
|||||||||
|
|
|
|
|
|
|
||||
|
7B. Inter-State Supplies where invoice value is upto Rs
2.5 Lakh [Rate
wise]–Consolidated rate
wise outward
supplies [including
supplies made through
e-commerce operator attracting TCS] |
|||||||||
|
Place
of Supply (Name of
State) |
|
||||||||
|
|
|
|
|
|
|
|
|||
(h) in Table 9,
-
(i) in the heading,
for the words and letters “debit notes, credit notes, refund vouchers”, the words, “debit and
credit notes” shall be substituted;
(ii) for the words
and
letter, “Revised details of
document or details of original Debit or Credit Notes or refund
vouchers”, the words
and letter, “Revised details of document
or details of original Debit or Credit
Notes”
shall be substituted;
(iii) in the sub-heading,
in column no. 2 and 3,
the word, “Inv.” shall be omitted;
(iv) in the sub-heading,
in column no. 5 and 6,
for the word, “Invoice”,
the word “Document”
shall be substituted;
(i) in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the words,
“Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;
(j) in Table 9B, the words, “/Refund voucher” shall be omitted;
(k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments
thereof]”, the words and brackets, “Debit
Notes/Credit Notes
[Amended]” shall be
substituted;
(l) in Table
10, for the word, “Month”,
the
words, “Month/Quarter” shall be
substituted; (m) Table 10A (1) and entries relating thereto shall be omitted;
(n) Table 10B (1) and entries relating thereto shall be omitted;
(o) in Table 11, in the heading, after the
words, “earlier tax period”, the brackets
and
words, “(Net of
refund vouchers, if any)”
shall be inserted;
(p) in Table 12, in the sub-heading, in
column no. 3, the brackets
and words, “(Optional if HSN is
provided)” shall be omitted;
(q) After
Table 13 and before
Verification, the following tables shall be inserted, namely:-
|
||||||||||||||||||||||||||
|
commerce operator is liable to collect tax u/s 52 |
|
|
|
|
|
|
|
(b) Supplies on which
e- commerce operator is liable to pay
tax u/s 9(5) |
|
|
|
|
|
|
14A. Amendment to details of the supplies made through
e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to
report]
|
Nature of
supply |
Original details |
Revised details |
Net value
of supplies |
Tax
amount |
|||||
|
Month / Quarter |
GSTIN of e-commerce operator |
GSTIN of e-commerce operator |
|||||||
|
Integrated tax |
Central tax |
State / UT tax |
Cess |
||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
(a) Supplies on which
e- commerce operator
is liable to collect tax
u/s 52 |
|
|
|
|
|
|
|
|
|
|
(b) Supplies on which e-
commerce operator is liable to
pay tax u/s 9(5) |
|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
Unregistered |
|
|
|
|
|
|
|
|
|
|
|
15A (I). Amendment
to details of the supplies made through e-commerce operators on which e-commerce
operator is liable
to
pay tax u/s
9(5) [e-commerce
operator to
report, for registered recipients]
|
|
Type of |
Original details |
Revised
details |
|
Value of supplies made |
Tax amount |
Place of supply |
||||||||||
|
supplier |
GSTIN of supplier |
GSTIN of recipient |
Doc. no. |
Doc. date |
GSTIN of supplier |
GSTIN of recipient |
Doc. no. |
Doc. date |
Rate |
||||||||
|
|
|
|
|
|
Integrated tax |
Central tax |
|
State / UT tax |
Cess |
||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
15 |
16 |
||
|
Registered |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
Unregistered |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
15A (II). Amendment
to details
of the
supplies
made through
e-commerce operators on which
e-
commerce operator is liable
to pay
tax u/s
9(5) [e-commerce operator to report,
for unregistered
recipients]
|
|
Type of supplier |
Original details |
Revised details |
Rate |
Value of supplies made |
Tax amount |
Place of supply |
||||
|
|
GSTIN of supplier |
Tax period |
GSTIN of supplier |
|
|||||||
|
|
Integrated tax |
Central tax |
State / UT tax |
Cess |
|||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
|
|
Registered |
|
|
|
|
|
|
|
|
|
|
|
|
Unregistered |
|
|
|
|
|
|
|
|
|
”; |
|
(r) For the
instructions, the
following shall be substituted, namely:-
“A. General
Instructions
1. Terms used:
|
a. |
GSTIN: |
Goods
and Services Tax Identification Number |
|
b. |
UIN: |
Unique Identity Number |
|
c. |
UQC: |
Unit Quantity Code |
|
d. |
HSN: |
Harmonized System of
Nomenclature |
|
e. |
POS: |
Place
of Supply (Respective State) |
|
f. |
TCS: |
Tax collection at source
by e-commerce operator |
|
g. |
SEZ: |
Special Economic Zone |
|
h. |
ECO: |
E-commerce operator |
|
i. |
DTA: |
Domestic
Tariff Area |
|
j. |
B to B: |
Supplies from one
registered person to another
registered person |
k. B to
C: Supplies from registered person to
unregistered person
2. Quarterly taxpayers
filing invoice details through GSTR-1 or IFF for the first two month(s)
of the quarter shall not
repeat such details while filing GSTR-1
of the quarter.
B.Table specific
instructions-
|
Sr. No. |
Table No. |
Instructions |
|
1 |
2 |
3 |
|
1. |
4A |
i. Supplies
made to registered persons including
supplies
made through
e- commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on
reverse charge basis, shall be reported. ii. Supplies made u/s 9(5) for which e-commerce operator is liable
to pay tax shall not
be reported in this table. iii. The supplies made by SEZ on cover
of a bill of entry shall not be reported by SEZ unit
/developer. |
|
2. |
4B |
Supplies made to
registered persons,
attracting tax on
reverse charge basis, shall be
reported. Supplies made
u/s 9(5) for which
e-commerce operator is liable
to pay tax shall not be reported
in this table. |
|
3. |
5 |
Inter-State supplies made
to unregistered persons having invoice value more
than Rs. 2.50 lakh shall be reported. |
|
4. |
6A |
Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be
provided later through
table 9 if such details are not
available at the time of filing the statement. |
|
5. |
6B |
Supplies made to SEZ units or SEZ developers, with
or without IGST,
shall be reported. |
|
6. |
6C |
Deemed export
supplies shall
be reported. |
|
7. |
7 |
Supplies made to unregistered persons other than those reported in table 5 shall
be reported. Values shall be net of credit and debit
notes. |
|
8. |
8 |
Supplies having
no tax liability
(Nil rated, exempted
and non-GST supplies) shall be
reported. Supplies made
through E-commerce Operator under section 9(5) shall not be included under exempted supplies
of supplier. |
|
9. |
9A |
Amendment of values reported
in table 4A, 4B, 5, 6A,
6B and 6C shall
be reported. |
|
10. |
9B |
Credit and
debit notes
issued during the period
shall be reported. |
|
11. |
9C |
Amendment of credit and debit
notes reported
in table 9B shall be reported. |
|
12. |
10 |
Amendment of unregistered
supplies reported
in table 7 shall be
reported. |
|
13. |
11(I)A |
Advances received shall be reported. The values
shall be
net of refund
vouchers, if any. |
|
14. |
11(I)B |
Advances adjusted
during the period
shall be reported. |
|
15. |
11(II) |
Amendment to advances received or adjusted
shall be reported. |
|
16. |
12 |
HSN details as per notifications issued by Government from time to time
shall be
reported. |
|
17. |
13 |
Details of the
documents issued during
the period shall
be reported. |
|
Sr. No. |
Table No. |
Instructions |
|
1 |
2 |
3 |
|
18. |
14(a) |
Details of the supplies reported in any
table from 4 to 10, made
through e-commerce operator on which ECO
is liable to collect tax at source (TCS)
under section 52, shall be
reported by the supplier. |
|
19. |
14(b) |
Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. |
|
20. |
14A(a) |
Amendment to supplies reported in table
14(a) in earlier tax
period shall be reported. |
|
21. |
14A(b) |
Amendment to supplies reported in table
14(b) in earlier tax
period shall be reported. |
|
22. |
15 |
(i) ECO shall report details of the supplies made through
him/her on which he/she is liable to pay tax
u/s 9(5). (ii) GSTIN
of supplier and recipient, if registered, shall be
reported. (iii)
Details of the
documents issued by
ECO shall be reported, if recipient is
registered. |
|
23. |
15A(I) |
Amendment to the details reported in table
15 in earlier tax
periods
in
respect of registered recipients shall be reported. |
|
24. |
15A(II) |
Amendment to the details reported in table
15 in earlier tax
periods
in
respect of unregistered
recipients shall be reported.”. |
22. In the said rules, in FORM GST RFD-01,
in Annexure 1, after Statement-7, the following statement
shall be inserted, namely: -
“Statement-8
[rule 89(2)(ka)]
Refund Type: Refund
for unregistered persons
|
Sl. No . |
GS TIN of sup plie r |
Document/Invoice Details |
Tax Paid |
Details of payment of invoice
value to the
supplier |
Details of payment received against cancellation/ termination |
Refund Amount Claimed (I+C+S+
Cess) |
||||||||
|
Type of docu ment |
No. |
Dat e |
Taxa ble Value |
Inte grat ed Tax (I) |
Centr al
Tax(
C) |
State/ UT Tax(S ) |
Ces s |
Dat e |
Amoun t |
Date |
Amoun t |
|||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
15 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
”. |
23. In the said rules, in FORM GST APL-02,
in the heading, after the word, figures and brackets “rule
108(3)”, the word, figures
and brackets “and
109 (2)”, shall
be
inserted.
24. In the
said rules, after FORM
GST APL-03, the following
form shall be inserted, namely: -
“FORM GST
APL-01/03 W
[See rule 109C]
Application for Withdrawal of Appeal
Application
1. GSTIN:
2. Name of
Business (Legal)
(in case appeal is filed under
sub-section (1) of
section 107)
3. Name
and designation
of
the appellant (in
case appeal is filed under sub-section (2) of
section 107):
4. Order No.&
Date:
5. ARN of the Appeal
& Date:
6. Reasons for Withdrawal:
i. Acceptance of
order of the adjudicating authority.
ii. Acceptance of
order of a Higher Appellate Authority/ Court on similar subject matter
iii. Need to file appeal again
after rectification of mistakes/omission
in the filed appeal iv.
Amount involved in appeal is less than the
monetary limit fixed for
Appeal by the
Board/Commissioner v. Any other reason
7. Declaration (applicable in case appeal is filed under
sub-section (1) of
section 107):
I/We <Taxpayer Name> hereby
solemnly affirm
and
declare that the
information given herein is true and
correct to the best of my/ our knowledge
and
belief and nothing has been
concealed therefrom.
Place:
Signature
Date:
Name of
Applicant /Applicant Officer
Designation/ Status.”.
25. In the
said rules, after FORM
GST DRC-01A, the following form
shall be inserted, namely: -
“FORM GST
DRC-01B
[See rule 88C]
PART-A
(System Generated)
Intimation of difference
in liability reported
in statement of
outward supplies and that
reported in return
Ref No: Date:
GSTIN:
Legal Name:
1. It is noticed
that the tax payable by you, in accordance with the statement
of outward supplies
furnished by you in FORM
GSTR-1 or using the invoice furnishing
facility, exceeds
the amount of tax paid
by you in accordance with the
return
furnished in FORM
GSTR-3B for the
period<from><to> by an
amount of Rs.
…………… The details thereof are as follows:
|
Form Type |
Liability declared/
paid (in Rs.) |
||||
|
IGST |
CGST |
SGST/UTGST |
Cess |
Total |
|
|
FORM GSTR-1
/ IFF |
|
|
|
|
|
|
FORM GSTR-3B |
|
|
|
|
|
|
Difference in
liability |
|
|
|
|
|
2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential
tax liability, along with
interest under section 50,
through
FORM GST DRC-03 and
furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating
reasons in respect of that part of the
differential tax liability that has remained
unpaid, within a period of seven
days.
3. It
may be noted that where
any amount remains unpaid within a
period of seven days
and where no explanation or reason
is
furnished by you
or
where the explanation or reason furnished
by you
is
not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.
4. This is a
system generated
notice and does
not require signature.
PART-B
Reply by Taxpayer
in respect of the intimation of difference
in liability
Reference
No. of Intimation:
Date:
A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through
FORM GST DRC-03, and the details
thereof are as below:
|
ARN of
FORM GST DRC-03 |
Paid Under Head |
Tax Period |
IGST |
CGST |
SGST/UTGST |
CESS |
|
|
|
|
|
|
|
|
AND/OR
B.
The reasons in respect of that part of the
differential tax liability that has remained
unpaid, are as under:
|
S. No |
Brief
Reasons for Difference |
Details (Mandatory) |
|
1 |
Excess Liability paid in earlier tax periods in FORM GSTR-3B |
|
|
2 |
Some transactions of earlier tax period which could not be declared in the FORM
GSTR-1/IFF of the said tax period but in respect
of which tax has already
been paid in FORM
GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of
the tax period under consideration |
|
|
3 |
FORM GSTR-1/IFF filed with incorrect details and will be amended in
next tax period
(including
typographical errors, wrong tax
rates, etc.) |
|
|
4 |
Mistake in reporting of advances received and adjusted against invoices |
|
|
5 |
Any other
reasons |
|
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct
to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place: Date:”.
Signature of Authorised Signatory Name: Designation/Status:
26. In the
said rules, for
FORM GST DRC-03, the following form
shall be substituted,
namely:-
“FORM GST
DRC- 03
[See rules 142(2) &
142 (3)]
Intimation of payment
made voluntarily
or made against the show
cause notice
(SCN) or statement [or intimation of tax
ascertained through
FORM GST DRC-01A
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1. |
GSTIN |
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2. |
Name |
< Auto> |
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3. |
Cause of
payment |
<< drop
down>> |
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3A |
Shipping bill
details of
erroneous IGST refund (to
be enabled only
if the specified category is chosen in drop down menu) |
(i) Shipping Bill/
Bill of Export
No. & Date: (ii) Amount of
IGST paid on export
of goods: (iii) Notification No.
used for procuring inputs at concessional rate or exemption:
(iv) Date of
notification: (v) Amount
of refund received: (vi) Amount of
erroneous refund to be
deposited: (vii) Date
of credit of refund in
Bank Account: |
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4. |
Section under which voluntary payment
is made |
<< drop
down>> |
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5. |
Details of show cause
notice, if
payment is made within 30 days
of its issue, scrutiny, intimation of tax ascertained through Form GST DRC- 01A, audit,
inspection or investigation, GST
RFD-01, others
(specify) |
Reference No./ARN |
Date of issue/filing |
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6. |
Financial Year |
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7. |
Details of payment made including interest and
penalty, if applicable (Amount in
Rs.) |
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Sr. No. |
Tax Period |
Act |
Place of supply (POS) |
Tax/ Cess |
Interest |
Penalty,
if applicable |
Fee |
Others |
Total L |
edger utilised (Cash / Credit) |
Debit entry no. |
Date of debit entry |
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8. Reasons, if any - << Text box>>
9. Verification-
I hereby solemnly affirm
and declare that the
information given hereinabove is true and
correct to the best of
my knowledge and belief
and
nothing has been
concealed therefrom.
Signature
of
Authorized Signatory
Name
Designation / Status
Date ……………..
Note -
1.Payment to be
made only in cash for
deposit of erroneous refund of
unutilised Input Tax
Credit (ITC) and for
deposit of erroneous
refund of Integrated Goods and Services
Tax
(IGST), obtained in contravention of sub-rule (10)
of rule
96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of
erroneous refund of unutilised ITC’.
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.”.
27. In the said
rules, in FORM GST DRC-25, –
(i) after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or Appellate
authority
under Insolvency & Bankruptcy Code/” shall be inserted;
(ii) for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal or revision or any
other proceedings”
shall be substituted;
(iii) after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings”
shall be inserted.
[F. No.
CBIC-20001/2/2022-GST]
(Alok Kumar)
Director
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 19thJune, 2017 and were last amended, vide notification No. 24/2022 -Central Tax, dated the 23rd Nov
2022, vide number G.S.R. 843 (E), dated
the
23rd Nov, 2022.