TMI BlogCentral Goods and Services Tax (Second Amendment) Rules, 2023.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion beginning with the words and figure as soon as may be, but not later than forty-five days and ending with the words in order to comply with any other provision the following shall be substituted, namely:- within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal . 4. In the said rules , in rule 21A , (i) for sub-rule (2A), the following sub-rule shall be substituted, namely: (2A) Where,- (a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leadin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. (2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso. . 7. In the said rules , in rule 43 , after sub-rule (5), (a) in Explanation 1 , clause (c) shall be omitted; (b) after Explanation 2, with effect from the 1st day of October, 2023, the following Explanation shall be inserted, namely: - Explanation 3: - For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered suppliers shall be substituted. 12. In the said rules , after rule 88C , the following rule shall be inserted, namely:- 88D. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return.- (1) Where the amount of input tax credit availed by a registered person in the return for a tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax credit available to such person in accordance with the auto-generated statement containing the details of input tax credit in FORM GSTR-2B in respect of the said tax period or periods, as the case may be, 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- 01C, 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 an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant. . 15. In the said rules , in rule 96 , in sub-rule (2), both the provisos shall be omitted. 16. In the said rules , in rule 108 , in sub-rule (1), (a) for the words either electronically or otherwise as may be notified by the Commissioner , the word electronically shall be substituted; (b) the following proviso shall be inserted, namely:- Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. . 17. In the said rules , in rule 109 , in sub-rule (1), (a) for the words either electronically or otherwise as may be notified by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST EWB-01 as specified in sub-rule (1), the e-way bill shall be generated in FORM GST EWB-01, electronically on the common portal. (3) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1. (4) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-waybill, the e-way bill may be cancelled, electronically on the common portal, within twenty-four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (5) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (b) where the goods are being transported- (i) under customs bond from an inland container depot or a container fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before him and shall be omitted; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:- TABLE S. No. Offence Compounding amount if offence is punishable under clause (i) of sub-section (1) of section 132 Compounding amount if offence is punishable under clause (ii) of sub-section (1) of section 132 (1) (2) (3) (4) 1 Offence specified in clause (a) of sub-section (1) of section 132 of the Act Up to seventy-five per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of fifty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Up to sixty per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by him, as amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as requesting system ), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. (3) The common portal shall communicate the information referred to in sub-rule (1) with the requesting system on receipt from the said system- (a) the consent of the said registered person, and (b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required. . 22. In the said rules , in FORM GSTR-3A, the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 24. In the said rules , in FORM GSTR-8, with effect from the 1st day of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely;- 3.1. Details of supplies made through e-commerce operator by un-registered suppliers Enrolment no. of Supplier Gross value of supplies made Value of supplies Returned Net value of the supplies 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023. ; (B) in the Table, in second column, - (I) against serial numbers 10 11, the following shall be inserted at the end, namely: - For FY 2022-23, 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, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. ; (II) against serial number 12, - (i) after the words, figures and brackets upto 30th November, 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. , the following shall be inserted, namely: - For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. ; (ii) for the figures and word 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) under the heading Instructions , - (a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word 2020-21 and 2021-22 , the figures and word 2020-21, 2021-22 and 2022-23 shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word 2020-21 and 2021-22 , the figures and word 2020-21, 2021-22 and 2022-23 shall be substituted. 27. In the said rules , in FORM GST RFD-01 , in Annexure-1, under Statement-7, for the Table, the following Table shall be substituted, namely:- Sl. No. Document/Invoice Details Details of amount paid Type of document ARN No. Date Integrated Tax Central Tax State / UT Tax Cess Interest Any other (please specify) 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a period of seven days and where no explanation or reason for the same 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 liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, 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 input tax credit Reference No. of Intimation: Date: A. I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03 , and the details thereof are as below: ARN of FORM GST DRC-03 Paid Under Head Tax Period IGST CGST SGST / UTGST CESS Interest 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation for amount recoverable under section 79 Reference No. - Date- 1 Details of intimation: (a) Financial year: (b) Tax period: From --- To -------- 2. Section(s) of the Act or rule (s) under which intimation is issued: Drop down or check box for section 75 (12) r/w 79 may be provided 3.Details of tax, interest or any amount payable: (Amount in Rs.) Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 Total ..... 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