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Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST)Extract ..... 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 not ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... ng 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 i ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... 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 differen ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... n 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, ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... uant 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: - “ __Kin ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... 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&rdq ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... ll 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:- “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 repo ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... s 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 p ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... 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 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. GSTIN of supplier 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 document No. Date Taxable Value Integr ated Tax (I) Central Tax (C) State/ UT Tax (S) Cess Date Amount Date Amount 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 & ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... C-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- 3 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 F ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x ..... 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 ..... x x x x x Extracts x x x x x Central Goods and Services Tax (Fifth Amendment) Rules, 2022 - 26/2022 - Central GST (CGST) x x x x x Extracts x x x x x
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