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TMI BlogRajasthan Goods and Services Tax (Second Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 on the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely : 88D. Manner of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished, where the amount of refund sanctioned 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 App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. (3) The common portal 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. . 21. 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 tax-payer, 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 retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating thereto, the following serial number and entries, shall be inserted, namely : 3.1. Details of supplies made through e-commerce operator by unregistered suppliers Enrolment no. of supplier Gross value of supplies made Value of supplies returned Net value of the supplies 1 2 3 4 ; (c) after serial number 4 and the entries relating thereto, the following serial number and entries, shall be inserted, namely : 4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers Original details Revised details Month Enrolment no. of supplier Enrolment no. of supplier Gross value of supplies made Value of supply returned Net value of the supplies 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed up to 30th November, 2023 shall be declared here. Table 4(B) of Form GSTR-3B may be used for filling up these details. ; (ii) for the figures and word 2020-21 and 2021-22 , the figures and word 2020-21, 2021-22 and 2022-23 shall be substituted ; (III) against serial number 13, (i) after the words, letters and figures reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23, , the following shall be inserted, namely : For FY 2022-23, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2023 to October, 2023 filed up to 30th November, 2023 shall be declared here. Table 4(A) of Form GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY2022-23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest Any other (please specify) Integrated Tax Central Tax State/UT Tax Cess Interest Any other (please specify) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 . 27. In the said rules, after Form GST DRC-01B, the following forms shall be inserted, namely : Form GST DRC-01C [See rule 88D] Part-A (System Generated) Intimation of difference in input tax credit available in auto-generated statement containing the details of input-tax credit and that availed in return Ref No: ................... Date : GSTIN : Legal Name : 1. It is noticed that the input-tax credit availed by you in the return furnished in Form GSTR-3B exceeds the amount of input-tax credit available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 : Sl. 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 instalments). 2. Input-tax credit not availed in earlier tax period(s) inadvertently or due to mistake or omission 3. ITC availed in respect of import of goods, which is not reflected in Form GSTR-2B 4. ITC availed in respect of inward supplies from SEZ, which are not reflected in Form GSTR-2B 5. Excess reversal of ITC in previous tax periods which is being reclaimed in the current tax period 6. Recredit of ITC on payment made to supplier, in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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