TMI BlogCentral Goods and Services Tax (Thirteenth Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers .- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice .- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result .- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Central Goods and Services Tax Rules, 2017 7 The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules. . 3. In the said rules , in rule 109A , (a) in sub-rule (1), in clause (b), for the words and brackets the Additional Commissioner (Appeals) , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) ; (b) in sub-rule (2), in clause (b), for the words and brackets the Additional Commissioner (Appeals) , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) . 4. In the said rules , after rule 142 , the following rule shall be inserted, namely:- 142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Other than return related liabilities , the following form shall be substituted, namely:- Form GST PMT 01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id Date- Name (Legal) Trade name, if any Stay status Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously. . 8. In the said rules , in FORM GST APL-04 , after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Disputed Amount Determined Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/ UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date Part A Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name Auto 3. Trade name, if any Auto 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand __State UT __ Centre Auto 7. Old Registration No. Auto, editable 8. Jurisdiction under earlier law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of demand Act Type of updation Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 1. Quashing of demand (Complete closure of demand) 2. Amount of reduction, if any 3. Total reduction (1+2) 24. (22-23) Balance amount of demand required to be recovered under the Act Auto-populated Act Tax Interest Penalty Fee Others Total ..... 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