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TMI BlogMeghalaya 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 ..... es , 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-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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) attac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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