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TMI BlogTamil Nadu Goods and Services Tax (Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... 10A, for the portion beginning with the words and figure as soon as may 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 21 A, - (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 cance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FORM GST REG- 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 ..... th 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 autogenerated 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, within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished 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 nonavailability 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, along with the relevant documents, only if- (i) the Commissioner has so notified, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent, of tax evaded. Amount equivalent to twenty-five per cent, of tax evaded. 6 Offence specified in clause (h) of sub-section (1) of section 132 of the Act 7 Offence specified in clause (i) of sub-section (1) of section 132 of the Act 8 Attempt to commit the offences or abets the commission of offences mentioned in clause (a), (c) to (f) and clauses (h) and (i) of subsection (1) of section 132 of the Act Amount equivalent to twenty-five per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnish 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 of penalty proceeding. 4. This is a system generated notice and does not require signature. . 22. In the said rules, in FORM GSTR-5A , with effect from 1st day of October, 2023:- (i). in the heading , for the words persons in India , the words, brackets and figure online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India shall be substituted; (ii). for serial number 4 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- 4. Period : Month- ______________ Year- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 202122 , 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 2020-21, 2021-22 and 2022-23 shall be substituted; (c) in paragraph 7, - (A) after the words and figures filed upto 30th November, 2022. , the following words, figures and letters shall be inserted, namely: - For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023. ; (B) in the Table, in second column, - (I) against serial numbers 10 11 , the following shall be inserted at the end, namely: - For FY 2022-23, details of additions or amendments t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gures For FY 2021-22 and 2022-23 shall be substituted. . 25. 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 SI 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 figures and word 2020-21 and 2021-22 , the figures and word 2020- 21, 2021-22 and 2022-23 shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word 2020-21 and 2021-22 , the figures and word 2020-21, 2021-22 and 2022-23 shall be substituted. 26. In the said rules, in FORM GST RFD-01, in Annexure-1, under Statement-7, for the Table, the following Table shall be substituted, namely:- Sl. No. Document/Invoice Details Details of amount paid Type of document ARN No. Date Integrated Tax Central Tax State/ UT Tax Cess Interest Any other (please specify) 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SS 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 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 of ITC reversed as per rule 37 in earlier tax period. 7 Recredit of ITC on filing of return by the supplier, in respect of ITC reversed as per rule 37A in earlier tax period. 8 FORM GSTR-3B filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) 9 Any other reasons (Please specify) Verification I __ ..... 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