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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 ..... 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, leading to cancellation of registration of the said person, or (b) there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interest payable under section 50, through FORM GST DRC-03, or (b) explain the reasons for the aforesaid difference in input tax credit on the common portal, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned 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 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-03, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered 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 freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal. (6) The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 amount of refund wrongly taken, subject to minimum of forty 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. 2 Offence specified in clause (c) of sub-section (1) of section 132 of the Act 3 Offence specified in clause (d) of sub-section (1) of section 132 of the Act 4 Offence specified in clause (e) of sub-section (1) of section 132 of the Act 5 Offence specified in clause (f) of sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shall be inserted at the end, namely:- " Or Notice to return defaulter u/s 46 for not filing annual return Financial year- Type of Return -GSTR-9/GSTR-9A Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which appropriate action including imposition of penalty as per law will be taken. 3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-9, under the heading 'Instructions', - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2021-22", the word, letters and figures "or FY 2022-23" shall be inserted; (B) in the Table, in second column, - (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2022-23, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (II) against serial numbers 5H, 5-I and 5J & 5K, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21 and 2021-22", the letters, figures and word "FY 2019-20, 2020-21, 2021-22 and 2022-23" shall respectively be substituted; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2020-21 and 2021-22", the figures and word " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "2020-21, 2021-22 and 2022-23" shall be substituted; (d) in paragraph 8, in the Table, in second column, - (A) against serial numbers, - (I) 15A, 15B, 15C and 15D; and (II)15E, 15F and 15G, for the figures and word "2020-21 and 2021-22", the letters, figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (B) against serial numbers 16A, 16B and 16C, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (C) against serial number 17 & 18, for the word, letter and figures "For FY 2021-22", the words, letter and figures "For FY 2021-22 and 2022-23" shall be substituted.". 26. In the said rules, in FORM GSTR-9C,- (i) in Part A, in the table - (a) in Sl no. 9, after B and the entries relating thereto, the following shall be inserted, namely: - "B-1 6% ` (b) in Sl no. 11, after description "5%", the following shall be inserted, namely: - "6% (c) in Pt. V, after description "5%", the following shall be inserted, namely: - "6% (ii) under the heading 'Instructions', - (a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed 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 3 4 5 6 7 8 AND/OR B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under: S. No Brief Reasons for Difference Details (Mandatory) 1 Input tax credit not availed in earlier tax period(s) due to non-receipt of inward supplies of goods or services in the said tax period (including in case of receipt of goods in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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