9911796707
TMI BlogSeeks to make amendments (Fourth Amendment, 2023) to the WBGST Rules, 2017 [corresponding to Central Tax Notification No.26/2022 dated 26.12.2022] which inter alia inserts Rules 37A, 88C & 109C, substitutes rule 109 and makes amendments to certain Forms.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In the West Bengal 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; 3. 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. 4. 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 inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars as specified under rule 46 or rule 54, as the case may be, and rule 49. . 8. In tha 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 subrule (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-1 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. . 9. 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 gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (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 invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. . 14. 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 subsection (11) of section 107 or before issuance of the order under the said sub-section, whichever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelled for following reason(s): or __Whereas reply to the show cause notice has been submitted vide ARN Number dated______; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or __Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through an authorised representative; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or __Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended the personal hearing and made a written or verbal submission; and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or __Whereas reply to the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and (ii) supplies made through e-commerce operator , the words, brackets and letters, attracting reverse charge (including supplies made through e-commerce operator attracting TCS) shall be substituted; (d) Table 4C and entries relating thereto shall be omitted; (e) In Table 5A, for the figure, letters, words and brackets, 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) , the words, brackets, letters, Outward supplies (including supplies made through e-commerce operator, rate wise) shall be substituted; (f) Table 5B and entries relating thereto shall be omitted; (g) for the Table 7, the following table shall be substituted, namely:- Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-Commerce operator Net value of supplies Integrated tax Tax amount Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which ecommerce operator is liable to collect tax u/s 52 (b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unregistered Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered Unregistered (r) For the instructions, the following shall be substituted, namely:- A. General Instructions 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: Special Economic Zone h. ECO: E-commerce operator i. DTA: Domestic Tariff Area j. B to B: Supplies from one registered person to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9A Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported. 10. 9B Credit and debit notes issued during the period shall be reported. 11. 9C Amendment of credit and debit notes reported in table 9B shall be reported. 12. 10 Amendment of unregistered supplies reported in table 7 shall be reported. 13. 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any. 14. 11(I)B Advances adjusted during the period shall be reported. 15. 11(II) Amendment to advances received or adjusted shall be reported. 16. 12 HSN details as per notifications issued by Government from time to time shall be reported. 17. 13 Details of the documents issued during the period shall be reported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date Amount Date Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 22. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets rule 108(3) , the word, figures and brackets and 109 (2) , shall be inserted. 23. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: - FORM GST APL-01/03 W [See rule 109C] Application for Withdrawal of Appeal Application 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107) 3. Name and designation of the appellant (in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days. 3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason 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 recoverable in accordance with the provisions of section 79 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 liability Reference No. of Intimation: Date: A . I have paid 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 the details thereof are as below: ARN of FORM GST DRC- 3 Paid Under Head Tax Period IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export No. Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption: (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: 4. Section under which voluntary payment is made drop down 5. Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, GST RFD-01, others (specify) Reference No./ARN Date of issue/filing 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
