Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2022 - ERTS(T) 65/2017/Pt. III/381 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26th December, 2022. No. ERTS(T) 65/2017/Pt. III/381 . - In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement .- (1) These rules may be called the Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force on the date issue by the State Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, - (i) in sub-rule (1), the words and letters, mobile number, e-mail address, shall be omitted; (ii) in sub-rule (2), in clause (a), after the words Direct Taxes , 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 biometricbased 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-rule. ; (v) after sub-rule (4A), the following sub-rule shall be inserted, namely:- (4B) The State Government may, on the recommendations of the Council, by notification specify the States or Union Territories wherein the provisions of sub-rule (4A) shall not apply. ; (vi) in sub-rule (5), after the words, brackets and figure sub-rule (4) , the words, brackets, figure and letter or sub-rule (4A) , shall be inserted. 3. In the said rules, in rule 9, - (i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely:- (aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or ; (ii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely:- (aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or . 4. In the said rules, in rule 12, in sub-rule (3), after the word, Where, , the words, brackets and figure, on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or , shall be inserted. 5. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, - (i) after the words, value of such supply , the words, , whether wholly or partly, shall be inserted; (ii) after the words, shall pay , the words, or reverse shall be inserted; (iii) after the words, in respect of such supply , the letters and words, , proportionate to the amount not paid to the supplier, shall be inserted. 6. In the said rules, after rule 37, the following rule shall be inserted, namely:- 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, 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 shall be inserted, namely:- Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient . 8. In the said rules, in rule 46A, the following proviso shall be inserted, namely, - Provided that the said single invoice-cum-bill of supply shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49. ; 9. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:- (d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-l or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C . 10. In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:- Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal. . 11. In the said rules, after rule 88B, the following rule shall be inserted, namely:- 88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return. - (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-l or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount 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 common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79. . 12. In the said rules, in rule 89, in sub-rule (2),- (i) after clause (k), the following clauses shall be inserted, namely:- (ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated; (kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated; ; (ii) in clause (m), after the proviso, the following proviso shall be inserted, namely:- Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax. . 13. In the said rules, in rule 108, for sub-rule (3), the following 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. . 14. In the said rules, for rule 109, the following rule shall be substituted, namely: - 109. Application to the Appellate Authority . - (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately. (2) 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 under sub-rule (1): 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-03 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-03, the date of submission of such copy shall be considered as the date of filing of appeal. . 15. In the said rules, after rule 109B, the following rule shall be inserted, namely:- 109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing 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 autopopulated 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 shall be inserted, namely: - Kindly refer to the supportive document(s) attached for case specific details. . 20. In the said rules, for FORM GST REG-19, the following form shall be substituted, namely:- E. KHARMALKI, Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.