DIFFERENCE BETWEEN ITC AVAILBLE AND ITC AVAILED ON GST PORTAL SOLVING PROCEDURES
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The supplier of Goods or Services or both will upload supply details and furnish the details of value and GST details. The supply details furnished by the Supplier will be automatically available in GSTR-2B of the recipient.
All the supply details will be furnished by the supplier in the GST Portal and all details will be electronically generated in the recipient’s purchases whether eligible or not.
For example if a supplier buys a vehicle or any assets for own use the same will be reflected in the purchases which is not eligible for availing ITC. In such cases the recipient will avail only business related ITC and hence there will be difference between the ITC available in GSTR-2B and ITC availed in GSTR-3B. In order to rectify the difference between the ITC available and ITC availed in GSTR-3B the Central Government has inserted Rule 88D and prescribed the manner of dealing with difference in ITC available and ITC availed in GSTR-3B on 4.8.2023 vide Notification No.38-2023 Central Tax and the inserted rule is given below:
“88D.
Manner of dealing with difference in input tax credit available in auto-generated
statement containing the details of input tax credit and that availed in
return.-
(1) Where the
amount of input tax credit availed by a registered person in the return for a
tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax
credit available to such person in accordance with the auto-generated statement
containing the details of input tax credit in FORM GSTR-2B in respect of the
said tax period or periods, as the case may be, 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- 01C,
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 an
amount equal to the excess input tax credit availed in the said FORM GSTR-3B,
along with interest payable under section 50, through FORM GST DRC-03, or
(b) explain
the reasons for the aforesaid difference in input tax credit 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 the said sub-rule, either,
(a) pay an
amount equal to the excess input tax credit, as specified in Part A of FORM GST
DRC- 01C, fully or partially, along with interest payable under section 50,
through FORM GST DRC-03 and furnish the details thereof in Part B of FORM
GST DRC-01C, electronically on the common portal, or
(b) furnish a
reply, electronically on the common portal, incorporating reasons in respect of
the amount of excess input tax credit that has still remained to be paid, if
any, in Part B of FORM GST DRC-01C, within the period specified in the said
sub-rule.
(3) Where any
amount specified in the intimation referred to in sub-rule (1) remains to be
paid within the period specified in the said 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 liable to be demanded in
accordance with the provisions of section 73 or section 74, as the case may be.”
The relevant 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. 38/2023
– Central Tax
New Delhi, the 4th August, 2023
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 (Second Amendment) Rules,
2023.
(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 9, in sub-rule (1), in the proviso, in the longline, the words “in the presence of
the said person”
shall be omitted.
3. In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon
as may
be, but not later than forty-five days” and ending with the words “in order to comply with any other provision”
the following shall be substituted, namely:-
“within a period of thirty days from
the date of grant of registration, or before furnishing the
details of outward supplies of goods or services or both under section 37 in FORM
GSTR-1
or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on
the
common portal”.
4. In the said rules, in
rule 21A, –
(i) for sub-rule (2A), the following sub-rule shall be
substituted, namely:– “(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section
39 with the details of outward supplies
furnished
in FORM GSTR-1 or the
details of inward supplies
derived based on the details of outward supplies
furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there
are significant differences
or anomalies indicating
contravention of the
provisions of the Act or the rules made thereunder,
leading to cancellation of registration of the
said person, or
(b) there is a contravention of the provisions of rule 10A
by the registered person,
the registration
of such person shall
be suspended
and the
said person shall be
intimated in FORM
GST REG-31, electronically, on the common portal, or by
sending
a communication
to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies
or non-compliances and asking him to explain, within a period of thirty days, as to
why his registration
shall not be cancelled.”;
(ii) in sub-rule (4), after second
proviso, the following proviso shall be inserted, namely: –
“Provided also
that
where
the
registration
has been suspended under sub-rule (2A) for contravention of provisions of rule 10A
and
the registration has not already been cancelled by the proper officer under rule
22, the suspension of registration shall be deemed to be revoked upon compliance
with
the provisions of rule 10A.”.
5. In the said rules, in rule
23, in sub-rule (1),
with effect from the 1st day of October, 2023,–
(a)
for the part beginning with the words “within a period of thirty days” and ending
with the words and figures “section 30”, the words “within a period of ninety days
from the date of the service of the order of cancellation of registration” shall be substituted;
(b) in the first proviso, for the words “Provided that”, the
following
shall
be
substituted, namely: –
“Provided that such period may, on sufficient
cause being shown, and for
reasons to be recorded in writing, be extended by the Commissioner or an
officer authorised by him
in this behalf, not below the rank of
Additional Commissioner or Joint
Commissioner,
as the case may
be, for a further
period not exceeding one
hundred and
eighty days:
Provided further that”;
(c) in the second proviso, for the words “Provided further”, the words “ Provided
also” shall be substituted.
6. In the said rules, for rule 25, the following rule shall be substituted, namely: – “25. Physical verification of business premises in certain cases. –
(1) Where the proper officer is satisfied
that the physical verification of the place of business of a person is required after the
grant of registration, he may get
such verification of the place of business done and the verification report along with the
other documents, including photographs, shall be uploaded in FORM GST
REG-
30 on the common portal within a period
of fifteen working days following the date of
such verification.
(2) Where the physical verification of the place of business of a person is required
before the grant of registration in the circumstances specified in the proviso to sub-
rule (1) of rule 9, the proper officer shall get such verification of the place of business
done and the verification report along
with
the other documents, including photographs, shall be uploaded in FORM
GST REG-30 on the common portal at
least five working days prior to the completion of the
time period specified in the said
proviso.”.
7. In the said rules, in
rule 43, after sub-rule (5), –
(a) in Explanation 1, clause (c) shall be omitted;
(b) after Explanation 2, with effect from the 1st day of October, 2023, the following
Explanation shall
be inserted, namely: -
“Explanation 3:-
For
the purpose of rule 42 and this rule, the value of activities or
transactions mentioned in sub-paragraph (a)
of
paragraph
8 of Schedule III
of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of
the Act shall be the value of supply of
goods from Duty Free Shops at arrival terminal in international airports to the
incoming passengers.”.
8. In the said rules,
in rule 46, in clause (f), in the proviso, for the words “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”,
the
following words
“name of the state of the recipient and the same shall be deemed to be
the
address on record
of the recipient” shall
be substituted;
9. In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted,
namely:-
“(e) a registered person, to whom an intimation has been issued on the common
portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, 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 paid the amount equal
to the
excess input tax credit as specified in the said
intimation or has furnished a reply
explaining the reasons in respect of the
amount of excess
input tax credit that still remains
to be paid, as required under
the provisions of sub-rule (2) of rule 88D;
(f) a registered person 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, if he has not furnished
the
details of the bank account as per the provisions of
rule 10A.”.
10. In the said rules, in
rule 64, with effect from the 1st day
of October, 2023, for the words “person in India other than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017) or to”
shall be substituted.
11. In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for
the
portion beginning with the words “The details” and ending
with the words “suppliers”,
the words “The details of tax collected at source under sub-section (1) of section 52 furnished by the
operator under
sub-rule (1) shall
be
made available electronically to each of the registered suppliers” shall be substituted.
12. In the said
rules, after rule
88C, the following rule shall be inserted, namely:-
“88D. Manner of dealing with difference in input
tax credit available
in auto- generated statement containing
the details of input
tax credit and that
availed in return.-
(1) Where the amount of input tax credit availed by a registered person in the return
for a
tax period or periods furnished by him
in FORM GSTR-3B exceeds the input tax
credit available to such person in accordance with the auto-generated
statement containing
the details of input tax credit in FORM GSTR-2B in respect of
the said tax period or periods,
as the case may be, 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-01C, 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 an amount equal to the excess input tax credit availed in the said
FORM GSTR-3B,
along with interest payable under
section
50, through FORM GST DRC-03, or
(b) explain the reasons for
the aforesaid difference in input tax credit 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 the said
sub-rule,
either,
(a) pay an amount equal to the excess input tax credit, as specified in Part A
of FORM GST
DRC-01C, fully or partially, along with interest payable under
section
50, through
FORM GST
DRC-03
and furnish the
details thereof
in
Part B of FORM GST DRC-01C, electronically on the common
portal, or
(b) furnish
a reply, electronically
on the common
portal, incorporating
reasons in respect of the
amount of excess
input tax credit that has still remained to be paid, if any,
in Part B of FORM
GST
DRC-01C,
within the period
specified in
the
said sub-rule.
(3) Where any amount specified in the intimation referred
to in sub-rule (1) remains
to be paid within the period specified in the said
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 liable
to be demanded
in
accordance with the provisions of section 73 or section
74, as the case may be.”.
13. In the said
rules, in rule 89,-
(a) in sub-rule (1),
in third proviso, for the words “in the last return required
to be furnished
by him” the words
“only
after the last
return required to
be furnished by him
has been so furnished” shall be substituted;
(b) in sub-rule (2),
in clause (k), after the words “payment of tax” the words “and
interest, if
any, or any other amount
paid” shall
be inserted.
14. In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be
renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule
shall
be inserted, namely:-
“(2) The following periods shall
not be included in the period of delay under sub- rule (1),
namely:-
(a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD-
08 under sub-rule
(3)
of rule 92, that the applicant takes
to- (i)
furnish a reply in
FORM GST RFD-09, or
(ii) submit additional documents
or reply;
and
(b) any period
of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the
details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the
applicant.”.
15. In the said rules,
in
rule 96, in sub-rule (2),
both
the provisos
shall be omitted.
16. In the said rules,
in
rule 108, in sub-rule (1), –
(a) for the words “either electronically or otherwise as may be notified by the
Commissioner”, the word “electronically” shall be substituted;
(b)
the following proviso shall
be inserted, namely:-
“Provided that an appeal to the Appellate Authority may be filed manually in
FORM GST APL-01, along with the relevant
documents,
only if- (i) the
Commissioner has
so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision
or order to be appealed against on
the common portal,
and in such case,
a provisional acknowledgement shall
be issued to the appellant immediately.”.
17. In the said rules,
in
rule 109, in sub-rule (1),–
(a) for the words “either electronically or otherwise as may be notified by the
Commissioner”, the word “electronically” shall be substituted;
(b)
the following proviso shall
be inserted, namely:-
“Provided that an appeal to the Appellate Authority may be filed manually in FORM
GST
APL-03, along with
the
relevant documents, only if-
(i) the Commissioner has so
notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision
or order to be appealed against on
the common portal,
and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”.
18. In
the said rules,
after rule 138E, the following
rule shall
be inserted,
namely:-
“138F. Information to be furnished in
case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof.-
(1) Where-
(a) a Commissioner of State tax or Union territory tax mandates furnishing
of information regarding intra-State movement of goods
specified against serial
numbers 4 and 5 in
the
Annexure appended to sub-rule (14) of rule
138, in accordance with sub-rule (1) of rule 138F of the State or Union territory
Goods and Services Tax Rules, and
(b) the consignment value of
such goods exceeds such amount, not below
rupees two lakhs, as may be notified by the Commissioner of State tax or
Union territory
tax,
in consultation with the jurisdictional Principal Chief Commissioner or Chief
Commissioner of Central Tax,
or any
Commissioner of Central Tax authorised
by him,
notwithstanding anything
contained in Rule 138, every
registered person who causes
intra-State movement of such
goods, -
(i) in relation to
a supply; or
(ii)
for
reasons other than supply; or
(iii)
due to inward supply from an un-registered person,
shall, before
the commencement of
such movement within that State or
Union territory, furnish information relating to such goods electronically, as specified in Part
A of FORM GST EWB-01,
against which a
unique number shall be generated:
Provided that where the goods to be transported are supplied
through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may
be furnished by such
e-commerce operator or courier agency.
(2) The information as specified in PART B of FORM GST EWB-01 shall not be required to be furnished in respect of movement of goods referred to in the sub-rule (1) and after furnishing
information in Part-A of FORM GST EWB-01 as specified in sub-rule (1), the e-way bill
shall be generated in FORM GST EWB-01, electronically on the common
portal.
(3) The information furnished in Part A of FORM GST EWB-01 shall be made
available to the registered
supplier on the common portal who may utilize
the same for furnishing the
details in FORM
GSTR-1.
(4) Where an e-way
bill
has been generated under this rule, but goods are either not transported or are not transported as per
the
details furnished in the e-waybill, the e- way bill may be cancelled, electronically
on the common portal, within twenty-four hours of generation
of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the
provisions
of rule 138B.
(5) Notwithstanding anything contained in this rule,
no e-way bill is required to be
generated-
(a) where the goods are being transported from the customs port, airport, air cargo
complex and land customs station
to an
inland container depot or a container
freight station for clearance by Customs;
(b) where the goods are being transported-
(i) under customs bond from
an inland container depot or a container freight
station to a customs port, airport,
air cargo complex
and
land customs station,
or from
one customs station or customs port to
another customs station or
customs port, or
(ii) under customs
supervision or under
customs seal.
(6) The provisions of sub-rule (10), sub-rule (11) and sub-rule (12) of rule 138, rule
138A, rule 138B, rule 138C, rule 138D and rule 138E shall, mutatis mutandis, apply
to an
e-way bill
generated
under this rule.
Explanation.-
For the purposes of this rule, the consignment value of goods shall be
the value, determined
in accordance with the provisions of section 15, declared in an invoice, a bill of supply
or a
delivery challan, as the case may
be, issued in respect of
the said consignment and also includes the central tax, State tax or Union territory
tax charged
in the document and shall exclude the value of exempt supply of goods where the invoice is issued in
respect
of both exempt
and
taxable supply of goods.”.
19. in the said rules,
after
rule
142A, the following rule shall be inserted,
namely:-
“142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.-(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any
amount of tax or
interest has become recoverable under section 79 and
the same has
remained unpaid, the proper officer shall intimate,
electronically on
the common
portal, the details of the said amount in FORM GST DRC-01D, directing the person
in default to pay the said amount, along with applicable interest, or, as the case may
the amount of interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II
of Electronic Liability Register in FORM GST PMT-01.
(2) The intimation referred to
in sub-rule
(1) shall
be treated as the notice
for
recovery.
(3) Where any amount of tax or interest specified in the intimation referred
to in sub- rule
(1) remains unpaid on the expiry
of the period specified in the said
intimation, the
proper officer shall
proceed to recover the amount that remains unpaid in
accordance
with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule
155 or rule 156 or rule 157 or rule 160.”.
20. In the said rules,
in
rule 162, with effect from the 1st
day
of October, 2023,
–
(a) in sub-rule
(3), the
words
“has cooperated
in the
proceedings before
him
and” shall be omitted;
(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) The
Commissioner
shall determine the compounding amount under sub-rule (3) as per the Table below:-
TABLE
|
S.No. |
Offence |
Compounding amount if offence is punishable under clause (i) of sub- section (1) of section 132 |
Compounding amount if offence is punishable under clause (ii) of sub- section (1) of section 132 |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Offence specified in
clause (a) of sub-section (1) of section 132 of
the Act |
Up to seventy-five per cent of the amount of tax evaded or the amount of input tax
credit
wrongly availed or
utilised or the amount of refund
wrongly taken, subject to minimum of fifty
per cent of such
amount of tax evaded or the amount of input tax credit wrongly
availed or utilised
or the amount of
refund wrongly taken. |
Up to sixty per cent of the amount of tax evaded or the
amount
of input tax credit
wrongly availed
or utilised or the amount of refund wrongly taken,
subject to minimum of forty per cent
of such amount of
tax evaded or the
amount of input tax credit wrongly availed or utilised or
the amount of refund
wrongly taken. |
|
2 |
Offence specified in clause (c) of sub-section (1) of section 132 of
the Act |
||
|
3 |
Offence specified in clause (d) of sub-section (1) of section 132 of
the Act |
||
|
4 |
Offence specified in clause (e) of sub-section (1) of section 132 of
the Act |
||
|
5 |
Offence specified in clause (f) of sub-section (1) of section 132 of
the Act |
Amount equivalent to twenty-five per
cent of tax
evaded. . |
Amount equivalent to twenty-five per
cent of tax
evaded. |
|
6 |
Offence specified in clause (h) of sub-section (1) of section 132 of
the Act |
||
|
7 |
Offence specified in clause (i) of sub-section (1) of section |
|
|
132 of the Act |
|
|
|
8 |
Attempt to commit the offences or abets the commission
of
offences mentioned in clause (a), (c)
to (f) and clauses (h)
and
(i) of sub-section (1) of section
132 of the Act |
Amount equivalent to twenty-five per
cent of such amount
of tax evaded or the
amount
of input tax credit
wrongly availed
or utilised or the amount of refund wrongly taken. |
Amount equivalent to twenty-five per
cent of such amount
of tax evaded or the
amount
of input tax credit
wrongly availed
or utilised or the amount of refund wrongly taken. |
Provided that where the offence committed by the person falls under more than one category specified
in
the Table above, the compounding
amount, in such case, shall be the amount determined
for
the offence
for which
higher compounding
amount has been prescribed.”.
21. In the said Rules, after rule 162, with effect from the 1st day of October, 2023,
the
following rule, shall be
inserted, namely:-
“163. Consent
based sharing of information.- (1) Where a registered person opts to share the
information furnished in—
(a) FORM
GST
REG-01 as amended from time
to time;
(b) return in FORM
GSTR-3B for
certain tax periods;
(c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit
notes
and credit notes issued by him,
as amended from time to time,
with a system referred to in sub-section (1) of section 158A
(hereinafter referred to as
“requesting
system”), the requesting system shall obtain the consent of the said
registered person for sharing of such information and
shall communicate the consent
along
with the details of the tax periods, where applicable, to the common portal.
(2) The registered person shall give his consent for sharing of information under clause
(c) of sub-rule (1) only
after he has
obtained
the
consent of all the
recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing
such information with
the requesting
system and where he
provides his consent,
the consent of such recipients shall be deemed to have been
obtained.
(3) The common portal shall communicate the information referred to in sub-rule (1)
with the requesting system on receipt from the said system-
(a) the
consent of the said registered person,
and
(b)
the details of the tax periods or the recipients, as the case may be, in
respect of which the
information is required.”.
22.
In the said rules, in
FORM GSTR-3A,
the following shall be inserted at the end,
namely:-
“ Or
Notice to return defaulter u/s 46 for not filing annual return
Financial year- Type
of Return
–GSTR-9/GSTR-9A
Being a registered taxpayer, you are required to furnish annual return
for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said
return
till
date.
2. You are, therefore,
requested to furnish the said return
within
15 days failing which
appropriate action including imposition
of penalty
as per law will be taken.
3. This notice shall be
deemed to have been withdrawn in case the return referred above,
is filed by you before issue
of the show
cause notice
of penalty proceeding.
4. This is a
system generated
notice and does not require signature.”.
23. In
the said rules,
in FORM
GSTR-5A, with effect from 1st day of October, 2023;–
(i) in the heading, for the words “persons in India”,
the
words, brackets and figure “online recipient (as defined in Integrated Goods and Services
Tax Act, 2017)
and
to registered persons in India” shall be substituted;
(ii) for serial number 4 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
“4. Period:
Month - Year –
4(a) ARN:
4(b) Date of ARN:”;
(iii) in serial number 5, for the word
“consumers”, the words “non-taxable online recipient” shall be substituted;
(iv) in serial number 5A, for the word “persons”,
the words “online recipient” shall be substituted;
(v) after serial
number
5A and
the entries
relating thereto,
the following
serial numbers
and entries
shall be inserted, namely:
“5B. Taxable
outward
supplies
made to registered
persons in India, other than non-taxable online recipient, on which
tax is to be paid by the said registered
persons
on reverse charge basis
(Amount in Rupees)
|
GSTIN |
Taxable Value |
|
1 |
2 |
|
|
|
|
|
|
5C. Amendments to the taxable outward supplies made to registered persons
in India, other than
non-taxable online recipient, on which
tax is to be paid
by the said registered persons on reverse charge
basis
(Amount in Rupees)
|
Month |
Original GSTIN |
Revised GSTIN |
Taxable value |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
|
|
|
|
|
”;
24. In the said rules,
in
FORM GSTR-8,
with effect from the 1st
day
of October, 2023,-
(a) after serial number 3 and the entries relating thereto, the following serial number and
entries, shall be inserted,
namely;-
“3.1.
Details of supplies made through e-commerce operator by un-
registered suppliers
|
Enrolment no. of supplier |
Gross value
of supplies made |
Value of
supplies returned |
Net value of the
supplies |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
|
|
|
|
|
”;
(b) after serial number 4 and the entries relating thereto, the following serial number and
entries , shall be inserted,
namely;-
“4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers
|
Original details |
Revised details |
||||
|
Month |
Enrolment no. of supplier |
Enrolment no. of supplier |
Gross value of supplies made |
Value of supply returned |
Net value of the
supplies |
|
1 |
2 |
3 |
4 |
5 |
6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
”.
25. In
the said rules,
in
FORM GSTR-9, under the heading ‘Instructions’,
-
(a) in paragraph 4, -
(A) after the word, letters and figures “or FY 2021-22”, the word, letters and
figures “or FY
2022-23” shall be inserted;
(B) in the Table, in
second column, -
(I) against serial numbers 5D, 5E and 5F, the
following
entries shall
be inserted at the end, namely: –
‘For FY 2022-23, the registered person shall report Non-GST
supply (5F) separately and shall have an option
to either
separately
report his supplies as exempted and nil rated supply or report consolidated
information for these two heads
in the
“exempted” row only.’;
(II) against serial numbers 5H, 5-I and 5J & 5K, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-
22 and 2022-23” shall respectively be substituted;
(b)
in paragraph 5, in the Table, in second column, -
(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures “FY
2019-20, 2020-21 and 2021-22”, the letters, figures and word “FY 2019-
20, 2020-21, 2021-22 and
2022-23” shall respectively be substituted;
(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-
22 and 2022-23” shall be substituted;
(c) in paragraph 7, -
(A) after the words and figures “filed upto 30th November, 2022.”, the following
words, figures and letters shall be inserted,
namely: -
“For FY 2022-23, Part V consists of particulars of transactions for the
previous
financial year but
paid in
the
FORM GSTR-3B of April, 2023
to October, 2023 filed upto 30th November, 2023.”;
(B) in the Table, in
second column, -
(I) against serial numbers 10 & 11, the following shall be inserted at the end,
namely: -
“For FY 2022-23, details of additions
or amendments
to any of the supplies already
declared in the returns
of the previous financial year but such amendments were furnished in Table 9A, Table 9B
and Table 9C of FORM GSTR-1 of April, 2023
to October, 2023 filed
upto 30th November,
2023 shall be declared here.”;
(II) against serial number 12, -
(i) after the words, figures and brackets “upto 30th November, 2022
shall be declared here.
Table 4(B) of FORM GSTR-3B may
be used for filling up
these details.”, the following shall
be inserted, namely: -
“For FY 2022-23, aggregate value of reversal of ITC which was availed
in the
previous
financial year but reversed
in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall
be declared here. Table
4(B) of FORM
GSTR-3B may be used for filling up these
details.”;
(ii) for the figures
and word “2020-21 and 2021-22”, the figures and
word “2020-21, 2021-22 and 2022-23” shall be substituted;
(III)
against serial number 13, -
(i) after the words, letters and figures “reclaimed
in FY 2022-23, the
details
of such ITC reclaimed
shall be furnished in
the annual return for
FY 2022-23,”, the following shall be inserted, namely: -
“For FY 2022-23, details of ITC for goods or services received
in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall
be declared here. Table
4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the
FY
2022-
23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY
2023-24, the
details of such ITC reclaimed shall be furnished in the annual return for FY 2023-
24.”;
(ii) for the figures
and word “2020-21 and 2021-22”, the figures and
word “2020-21, 2021-22 and 2022-23” shall be substituted;
(d) in paragraph 8, in the Table, in second column, -
(A) against serial
numbers,
-
(I) 15A, 15B, 15C
and 15D; and
(II)15E,
15F and 15G,
for the figures and word “2020-21 and 2021-22”, the letters, figures and word
“2020-21, 2021-22
and 2022-23” shall respectively be substituted.”;
(B) against serial numbers 16A, 16B
and
16C, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall
respectively be substituted.”;
(C)
against serial number 17 & 18, for the word, letter and figures “For FY 2021-
22”, the words, letter and figures “For FY 2021-22 and 2022-23” shall be substituted.”.
26. In the said rules,
in
FORM GSTR-9C,- (i) in
Part A, in the
table -
(a) in Sl no. 9, after B and the entries relating thereto, the following shall be
inserted,
namely: -
|
“B-1 |
6% |
|
|
|
|
.”; |
(b) in Sl no. 11, after description “5%”, the following shall be inserted,
namely: -
|
“6% |
|
|
|
|
.”; |
(c) in Pt. V, after description “5%”,
the following shall be inserted, namely:
-
|
“6% |
|
|
|
|
.”; |
(ii) under the heading ‘Instructions’, -
(a) in paragraph 4, in the Table, in second
column, against serial no. 5B,
for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21,
2021-22 and 2022-23” shall
be substituted;
(b) in paragraph 6, in
the Table, in second column, against serial number 14,
for
the figures and word “2020-21 and 2021-22”,
the figures and
word “2020-21, 2021-22
and 2022-23” shall be substituted.
27. In the said rules, in FORM GST
RFD-01, in Annexure-1, under Statement-7, for the
Table, the following Table shall be substituted, namely:-
“
|
S l. N o. |
Document/Inv oice Details |
Details of amount
paid |
Details of
refund claimed |
||||||||||||
|
Typ e of
docu ment |
A R N N o. |
D at e |
Integ rated Tax |
Ce ntr al
Ta x |
St ate / U T Ta
x |
C es s |
Inte rest |
An y oth er (ple ase spe cify ) |
Integ rated Tax |
Ce ntr al
Ta x |
St ate / U T Ta
x |
C es s |
Inte rest |
An y oth er
(ple ase spe cify ) |
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
1 4 |
15 |
16 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
”;
28. In the said rules, after FORM GST DRC-01B, the following forms shall be inserted,
namely: -
“FORM GST DRC-01C [See rule 88D]
PART-A (System Generated)
Intimation of difference in input tax credit available in auto-generated statement containing
the details of input tax credit and that availed in return
Ref No: Date:
GSTIN:
Legal Name:
1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3Bexceeds the amount of input tax
credit available to you
in accordance with the
auto- generated statement containing
the details of input tax credit made available to you in FORM GSTR-2Bfor the period<from><to> by an amount
of Rs.
……………
The details thereof are
as follows:
|
Form Type |
Input tax credit available / availed (in Rs.) |
||||
|
IGST |
CGST |
SGST/UTGST |
Cess |
Total |
|
|
FORM GSTR-2B |
|
|
|
|
|
|
FORM GSTR-3B |
|
|
|
|
|
|
Excess input tax credit availed |
|
|
|
|
|
2. In accordance with sub-rule (1) of rule 88D, you are
hereby requested to either pay an amount equal to the said excess input tax credit, along with interest payable under section 50, through FORM
GST DRC-03
and furnish the details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM GST DRC-01C
incorporating reasons in respect of that part of the excess input tax credit that has remained to be paid,
within
a period of seven days.
3. It may be noted that where any amount of the excess input tax credit remains to be
paid
after completion of a
period of seven days and where no explanation or reason for the
same 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 liable to be demanded in accordance with the
provisions
of section 73 or section 74,
as the case may be,
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 input tax credit
Reference No. of Intimation:
Date:
A.
I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST
DRC-01C, fully or partially, along with interest payable 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 |
Interest |
|
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
|
|
|
|
|
|
|
|
|
|
AND/OR
B.
The reasons in respect of that part of the excess input tax credit that has remained to
be paid are as under:
|
S. No |
Brief Reasons for Difference |
Details (Mandatory) |
|
1 |
Input tax credit not availed in earlier tax period(s) due to non-receipt of inward supplies of goods or services in the said tax period (including in case of receipt
of goods in instalments). |
|
|
2 |
Input tax credit not availed in earlier tax period(s) inadvertently or
due to mistake or omission |
|
|
3 |
ITC availed in respect of import of goods, which is not
reflected in FORM
GSTR-2B |
|
|
4 |
ITC availed in respect of inward supplies from SEZ, which are not reflected in FORM
GSTR- 2B |
|
|
5 |
Excess reversal of ITC in previous
tax periods which is being reclaimed
in the current tax
period |
|
|
6 |
Recredit of ITC on payment made to supplier, in respect of ITC reversed as per rule 37 in earlier tax
period. |
|
|
7 |
Recredit of
ITC
on
filing of return
by
the supplier, in respect of ITC reversed as per rule 37A in earlier tax
period. |
|
|
8 |
FORM GSTR-3B filed with incorrect details and will be amended
in
next
tax period
(including typographical errors, wrong tax rates, etc.) |
|
|
9 |
Any other reasons (Please specify) |
|
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 Authorised Signatory Name:
Designation/Status:
Place: Date:
FORM GST DRC –01D
[See rule 142B]
Intimation for amount recoverable under section 79
Reference No. - Date-
1. Details of intimation:
(a) Financial year:
(b) Tax period: From --- To --------
2. Section(s) of the Act or rule (s) under which intimation is issued: < Drop down or check box for section 75
(12) r/w 79
may be provided>
3. Details
of tax,
interest or any amount payable: (Amount in
Rs.)
|
Tax Period |
Act |
POS (Place of Supply) |
Tax |
Interest |
Penalty |
Fee |
Others |
Total |
|
|
From |
To |
||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
Total |
|
|
|
|
|
|
|
|
|
You are hereby directed to make the payment within seven days failing which proceedings shall be initiated against you to recover the outstanding
dues
as per the provisions of section
79 of the Act.
Signature: Name: Designation:
To,
GSTIN/ID
Name Address
Jurisdiction: Address:
Note -
1. Only applicable fields may be
filled
up.”
[F. No. CBIC-20006/20/2023-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 19th June, 2017 and were last amended vide notification No. 04/2023 - Central Tax, dated the 31st March, 2023 vide number G.S.R.
247(E), dated the 31st March,
2023.