RECENT NOTIFICATIONS ISSUED UNDER GST LAWS

[Mr. M. GOVINDARAJAN]

Notifications

On 31.07.2023 the following nine notifications have been issued -

• Notification No. 27/2023 - Central Tax, dated 31.07.2023 issued by the Central Government;
• Notification No. 28/2023 - Central Tax, dated 31.07.2023 - issued by the Central Government;
• Notification No. 29/2023- Central Tax, dated 31.07.2023 - issued by the Central Government;
• Notification No. 30/2023 - Central Tax, dated 31.07.2023 - issued by the Central Government;
• Notification No. 31/2023- Central Tax, dated 31.07.2023 issued by the Central Government;
• Notification No. 32/2023 - Central Tax, dated 31.07.2023 issued by Commissioner;
• Notification No. 33/2023 - Central Tax, dated 31.07.2023 issued by Central Government;
• Notification No. 34/2023 - Central Tax, dated 31.07.2023 issued by Central Government; and
• Notification No. 35/2023 - Central Tax, dated 31.07.2023 issued by the Board.

Appointed date

Vide Notification No. 27/2023-Central Tax, dated 31.07.2023 the Central Government appointed the 01.10.2023, as the date on which the provisions of section 123 of the Finance  Act, 2021 shall come into force.  The said section 123 brought amendment to section 16(3) of the Integrated Goods and Services Tax Act, 2017.

Vide Notification No. 28/2023-Central Tax, dated 31.07.2023 the Central Government appointed-

• 01.10.2023 - on which the provisions of sections 137 to 162 (except sections 149 to 154) of the Finance Act, 2023 shall come into force;
• 01.08.2023 - on which the provisions of sections 149 to 154 of the Finance Act, 2023 shall come into force.

• Section 149 - Constitution of Appellate Tribunal and Benches thereof (Section 109 of Central Goods and Services Tax Act, 2017 [‘Act’ for short]);
• Section 150 - President and Members of Appellate Tribunal, their qualifications, appointment, conditions of service etc.(Section 110 of the Act);
• Section 151 - Financial and Administrative Powers of President (Section 114 of the Act);
• Section 152 - Amendment to Section 117 of the Act;
• Section 153 - Amendment to Section 118 of the Act;
• Section 154 - Amendment to Section 119 of the Act.

Special procedure to be followed in appeal

Vide Notification No. 29/2023-Central Tax, dated 31.07.2023 the Central Government notified a special procedure to be followed by the aggrieved person on the order passed by the proper officer under section 73 or 74 of the Act.

Special procedure to be followed in manufacturing of goods

Vide Notification No. 30/2023-Central Tax, dated 31.07.2023 the Central Government notified a special procedure to be followed by a registered person engaged in manufacturing of the goods.  In this Notification the name of the goods manufactured, for which this procedure is applicable, are notified in the Schedule to this notification.

This notification prescribes the following forms in this regard-

• Form  SRM - I - The registered person shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal.
• Form SRM - IA - declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said declaration or submission;
• Form SRM - IIA -  Details of installation of additional machines are to be furnished in Form SRM - IIA;
• Form SRM - IIB - The details of any existing filling and packing machine removed from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such removal in FORM SRM-IIB.
• Form SRM - IIIA - Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters in a format as specified in FORM SRM-IIIA in each place of business.
• Form SRM - IIIB - The above said registered person shall also keep a daily shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value terms in a format as specified in FORM SRM-IIIB in each place of business.
• Form SRM - IV - The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, on or before the 10^th day of the month succeeding such month.

Authentication of Aadhaar

Rule 8(4A) provides that  where an applicant, other than a person notified under sub-section (6D) of section 25 of Central Goods and Services Tax Act, 2017 (‘Act’ for short), opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or 15 days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.

The proviso to above said Rule provides that 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 Centers 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 proviso.

Vide Notification No. 27/2022-Central Tax, dated 26.12.2022 the Central Government specified that the proviso to sub-rule (4A) of rule 8  shall not apply in all the States and Union territories except the State of Gujarat.

Vide Notification No. 31/2023-Central Tax, dated 31.07.2023 the Central Government specified that the proviso to Rule 8(4A) shall be applicable to Puducherry in addition to Gujarat.

Exemption from filing Annual Return

Section 44(1) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed.

The first proviso to the above section provides that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section.  By virtue of this proviso the Commissioner vide Notification No. 32/2023-Central Tax, dated 31.07.2023 exempted the registered person whose aggregate turnover in the financial year 2022-23 is up to Rs.2 crores, from filing annual return for the said financial year.

Account Aggregator

Section 158A (1) of the Act provides that the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:—

1.  particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44;
2. the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68;
3.  such other details as may be prescribed.

Section 158A (2) provides that the consent shall be obtained, of-

•  the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and
• the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient,

in such form and manner as may be prescribed.

Vide Notification No. 33/2023-Central Tax, dated 31.07.2023 the Central Government notified “Account Aggregator” as the systems with which information may be shared by the common portal based on consent under Section 158A of the Act.  The explanation to this notification defines the expression ‘Account Aggregator’ as a non-financial banking company which undertakes the business of an Account Aggregator in accordance with the policy directions issued by the Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 and defined as such in the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.

The above said notification will come into effect from 01.10.2023

Exemption from registration

Vide Notification No. 34/2023-Central Tax, dated 31.07.2023 the Central Government specified the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of sub-section (1) of section 22 of the said Act, as the category of persons exempted from obtaining registration under the said Act.

The said exemption is subject to the following conditions-

1. such persons shall not make any inter-State supply of goods;
2. such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory;
3. such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961;
4. such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961, address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal;
5. such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number declared as per clause (iv);
6. such persons shall not be granted more than one enrolment number in a State or Union territory;
7. no supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted an enrolment number on the common portal; and
8. where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration.

The above said notification will come into effect from 01.10.2023.

Appointment of Adjudicating Authority

Vide Notification No. 35/2023-Central Tax, dated 31.07.2023 the Board appointed Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate to act as Authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned below for the purpose of adjudication of the notices-

• Superintendent, Division-X, CGST and Central Excise Mumbai East Commissionerate -  Notice No. 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated 16.03.2023 issued vide F.No. CGST- A2/MUM/G-29/BSH/5693/5335/2021/9893 to 9896 dated 16.03.2023 issued to BSH Household Appliances Manufacturing Private Ltd, Situated 2nd Floor, Arena House, Plot No. – 103, Road No. -12, MIDC, Andheri (East), Mumbai-400093.
• Additional Commissioner, CGST and Central Excise Chennai North Commissionerate - Notice No. 02/2023-GST CH.N (ADC) dated 27.03.2023 issued vide C.No GEXCOM/ADJN/GST/ADC/684/2022 dated 27.03.2023 issued to BSH Household Appliances Manufacturing Pvt. Ltd, 4th Floor, South Tower KRM Plaza No. 2, Harrington Road, Chetpet, Chennai- 600031.
• Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate - Notice No. 58/2022-23 dated 03.03.2023 issued vide C.No. GEXCOM/ADJN/ GST/ADC/721/2022ADJN Dt. 03.03.2023, issued to BSH Household Appliances Manufacturing Pvt. Ltd, No-8, GF & FF, 15^th Cross, JP Nagar, 6^th Phase, Bengaluru Urban, Karnataka-560078.