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TMI BlogKerala Goods and Services Tax (Second Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the notification issued under G.O. (P) No. 152/2017/ TAXES, dated 15th November, 2017 and published as S.R.O. No. 728/2017 in the Kerala Gazette Extraordinary No. 2503 dated 15th November, 2017.". 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - "(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-section (3) of section 50. Explanation. -For the purposes of this sub-rule, - (1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. (2) the date of utilisation of such input tax credit shall be taken to be, - (a) the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices)}." shall be substituted; 9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019; 10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, - (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: - "(b) the applicant has furnished a valid return in FORM GSTR-3B: Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;"; (b) in sub-rule (4), (i) in clause (b), for the figures "(Central Act 52 of 1962)." the figures and word "(Central Act 52 of 1962); or" shall be deemed to have been substituted; (ii) after clause (b), the following clause shall be deemed to have been inserted, namely:- "(c) the Commissioner or an officer authorised by him, on the basis of data analysis and risk parameters, is of the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of supplies notified under sub-section (5) of section 9 of the Kerala Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts. Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (i) Taxable supplies on which electronic commerce operator pays tax under sub-section (5) of section 9 [to be furnished by the electronic commerce operator] (ii) Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under sub-section (5) of section 9 [to be furnished by the registered person making supplies through electronic commerce operator]."; (c) in paragraph 3.2, in the heading, after the words, figures, brackets and letter "supplies shown in 3.1(a)", the word, figures, brackets and letter "and 3.1.1(i)" shall be inserted; (d) in the table, under paragraph 4, in column (1), - (i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely: - "As per rules 38, 42 and 43 of CGST Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and word "2019-20, 2020-21 and 2021-22" shall be substituted; (c) in paragraph 7, - (A) after the words and figures "April 2021 to September 2021.", the following shall be inserted, namely: - "For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022."; (B) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entries shall be inserted at the end, namely: - "For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to September, 2022 shall be declared here."; (II) against serial number 12, - (1) after the words, letters, figures and brackets "September, 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entries shall be inserted, namely: - "For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the Table, in second column, for the figures and word "2019-20 and 2020-21", wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; 14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: - "FORM GST PMT -03A [See rule 86(4B)] Order for re-credit of the amount to electronic credit ledger Reference No: Date: 1. GSTIN - 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Ledger from which debit entry was made- Cash / credit ledger 6. Debit entry no. and date - 7. Payment Reference Number (DRC 03): ___________ dated ________ 8. Details of Payment: - Cause of Payment (Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of IGST) Details of Refund Sanction order 1. Shipping Bill/ Bill of Export No. and Date ____________ 2. Amount of IGST paid on export of goods __________ 3. Details of Exemption/Concessional Rate Notification used for procuring inputs ______ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation, for the words, letters and brackets "Bank Reference No. (BRN)/UTR", words, letters and brackets "Bank Reference No. (BRN)/UTR/RRN" shall be substituted; 16. In the said rules, in FORM GST PMT-07, in the Table, (a) against serial number 6, in the third column, for "NEFT/RTGS__" the following, shall be inserted, namely: - "NEFT/RTGS __ IMPS" __" (b) after serial number 10 the following serial number and entries shall be inserted, namely: - "10A. Retrieval Reference Number (RRN) - IMPS."; 17. In the said rules, in FORM GST PMT-09, - (a) for the brackets, words and figures "[See rule 87(13)]", the brackets, words and figures "[See rule 87(13) and 87(14)]" shall be substituted; (b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: - "4A. GSTIN of transferee on the same PAN"; (c) Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: - "(6) Amount available in cash ledger under CGST / IGST head can be transferred to any other taxpayer registered on the same PAN under CGST/IGST head, if required. (7) Amount shall not be ..... 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