TMI BlogCentral Goods and Services Tax (Fifth Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... s , the words and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number shall 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-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity, but the return in FORM GSTR-3B for the tax period corresponding 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax payable by such person in accordance with the 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 commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing sub-rule shall be substituted, namely: - (3) Where the decision 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. . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of such application: Provided further that any fresh appeal filed by the appellant pursuant 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted vide ARN Number dated______ and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal hearing; and whereas, 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 befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) in Table 9, - (i) in the heading, for the words and letters debit notes, credit notes, refund vouchers , the words, debit and credit notes shall be substituted; (ii) for the words and letter, Revised details of document or details of original Debit or Credit Notes or refund vouchers , the words and letter, Revised details of document or details of original Debit or Credit Notes shall be substituted; (iii) in the sub-heading, in column no. 2 and 3, the word, Inv. shall be omitted; (iv) in the sub-heading, in column no. 5 and 6, for the word, Invoice , the word Document shall be substituted; (i) in Table 9A, for the words, If the invoice/Shipping bill details furnished earlier were incorrect , the words, Amendment of invoice/Shipping bill 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operator GSTIN of e-commerce operator 1 2 3 4 5 6 7 8 9 (a) Supplies on which e-commerce operator is liable to collect tax u/s 52 (b) Supplies on which e-commerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN of recipient Doc. no. Doc. date Inte-grated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registered Unregistered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 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 persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. 3. 5 Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported. 4. 6A Exports with or without IGST shall be reported. Shipping bill details, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. 20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. 21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported. 22. 15 (i) ECO shall report details of the supplies 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner v. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107): I/We Taxpayer Name hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant /Applicant Officer Designation/ Status. . 25. In the said rules , after FORM GST DRC-01A , the following form shall be inserted, namely: - FORM GST DRC-01B [See rule 88C] PART-A (System Generated) Intimation of difference in liability reported in statement of outward supplies and that reported in return Ref No: Date: GSTIN: Legal Name: 1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period from to by an amount of Rs. The details thereof are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief Reasons for Difference Details (Mandatory) 1 Excess Liability paid in earlier tax periods in FORM GSTR-3B 2 Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of which tax has already been paid in FORM GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of the tax period under consideration 3 FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) 4 Mistake in reporting of advances received and adjusted against invoices 5 Any other reasons Verification I _______________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 3 4 5 6 7 8 9 10 11 12 13 8. Reasons, if any - Text box 9. Verification I hereby solemnly affirm and 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 er ..... X X X X Extracts X X X X X X X X Extracts X X X X
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