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TMI BlogMeghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Goods and Services Tax Practitioners .-(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.-The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.-(i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.- The examination shall be held across India a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice .-If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disquali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax Acts, 2017 4 The Union territory Goods and Services Tax Act, 2017 5 The Goods and Services Tax (Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7 The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules. . 3. In the said rules, in rule 109A. (a) in sub-rule (1), in clause (b), for the words and brackets the Additional Commissioner (Appeals) , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) ; (b) in sub-rule (2), in clause (b), for the words and brackets the Additional Commissioner (Appeals) , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) . 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. Information against the Serial 4A of Table 4 shall not be furnished. . 7. In the said rules, for FORM GST PMT-01 relating to Part II: Other than return related liabilities , the following form shall be substituted, namely:- Form GST PMT 01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id Date- Name (Legal) Trade name, if any Stay status Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eview etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously 8. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer who has passed the order (optional) 15 Designation of the officer who has passed the order 16 Whether demand is stayed Yes No 17 Date of stay order 18 Period of stay From to Part B Demand details 19. Details of demand reate (Amount in Rs. In all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Only recoverable demands shall be posted for recovery under GST laws. Once a demand has been created through FORM GST DRC-07A , and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available. . 10. In the said rules, after FORM GST DRC-08 , the following form shall be inserted, namely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference No. Date Part A Basic details Sr. No. Description Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. In all tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 23. Updation of demand Act Type of updation Tax Interest Penalty Fee Others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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