RECENT CHANGES IN GST RULES – PART II
RECENT CHANGES IN GST RULES – PART II
Payment of tax
Rule 87 provides the procedure for payment of tax through electronic cash ledger. Rule 87 (8) provides that where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in Form GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated.
The amendment inserted a proviso to Rule 87(8) which provides 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.
The amendment inserted a new rule 88C dealing with the manner of dealing with the difference in liability reported in Statement of Outward Supplies and that reported in return.
The new Rule 88C(1) provides that 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-
within a period of seven days.
Rule 88C (2) provides that the registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,
within the period specified in the said sub-rule.
Rule 88C(3) provides that 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
Rule 89 provides that procedure for getting refund of tax, interest, penalty, fees or any other amount from Department by filing an application by the eligible person. Rule 89(2) provides that the application for refund shall be accompanied by any of the 14 documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant.
Rule 89(2)(m) provides that a Certificate in Annexure 2 of Form GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds Rs.2 lakhs. The amendment inserted a second proviso to this rule which provides 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.
Appeals and Revisions
Rule 108 provides the procedure for filing appeal against the order of the Authority for Advance Ruling before the Appellate Authority. The amendment substituted a new sub clause 108(3) for the existing one.
The newly substituted Rule 108(3) provides that 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 authorized by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. 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 authorized by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. 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.
Procedure for filing appeal
Rule 109 provides the procedure for filing appeal before the Appellate Authority. The amendment substituted a new rule for the existing one. According to the newly substituted rule the procedure for filing appeal before Appellate Authority is as detailed below-
Withdrawal of appeal
The amendment inserted a new Rule 109C dealing with the withdrawal of appeal filed before the Appellate Authority. The procedure for withdrawal is as below-
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.
Rule 138 provides the Information to be furnished prior to commencement of movement of goods and generation of e-way bill. Rule 138 (14) provides the list of activities for which no E-way bill is required to be generated. The Annexure to this Rule provides the list of goods for this purpose. The Sl. No. 5 of this table indicates the jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71). The amendment gives an exception to this list - excepting Imitation Jewellery (7117).
Continuation of certain recovery proceedings
The amendment amends-
By: Mr. M. GOVINDARAJAN - January 2, 2023