TMI BlogKerala Goods and Services Tax (Fifth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: - (4A) Every application made under rule (4) shall be followed by- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, 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 lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. . 4. In the said rules, in rule 21,- (a) in clause (b), after the words goods or services , the words or both shall be inserted; (b) after clause (d), the following clauses shall be inserted, namely:- (e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B. . 5. In the said rules, in rule 21A,- (a) in sub-rule (2), the words , after affording the said person a reasonable opportunity of being heard, shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - (2A) Where, a comparison of the returns furnished by a registered person under section 39 with (a) the details of outward supplies furnished in FORM GSTR-1 ; or (b) the details of inward supplies derived ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-section (1) of section 37 , at both the places where they occur, the words, letters and figure in FORM GSTR-1 or using the invoice furnishing facility shall be inserted; (c) for the figures and words 10 per cent. , the figure and words 5 per cent. shall be substituted. 8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - (5) Notwithstanding anything contained in this rule, - (a) 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 , if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, 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 return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit. . 10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1st day of January, 2021,- (a) in the Table, against serial number 1, in column 2, for the figures and letters 100 km. , the figures and letters 200 km. shall be substituted; (b) in the Table, against serial number 2, in column 2, for the figures and letters 100 km. , the figures and letters 200 km. shall be substituted. 11. In the said rules, in rule 138E, - 2. in clause (b), for the words two months , the words two tax periods shall be substituted; 3. after clause (c), the following clause shall be inserted, namely:- (d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A. . 12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted, namely:- FORM GST REG 31 [ See rule 21A ] Date: DD MM YYYY Reference No. To, GSTIN Name: Address: Intimation for suspension and notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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