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TMI BlogAssam Goods and Services Tax (Tenth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... upplier in the statement of outward supplies in Form GSTR-1 or using the invoice furnishing facility ; and (b) the details of such invoices or debit notes have been communicated to the registered person in Form GSTR-2B under sub-rule (7) of rule 60. ; 3. Amendment of rule 80. In the principal Rules, in rule 80, (a) after sub-rule (1), the following new sub-rule (1A) shall be inserted, namely : (1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022. ; (b) after sub-rule (3), the following new sub-rule (3A) shall be inserted, namely : (3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022. ; 4. Amendment of rule 95. In the principal Rules, in rule 95, in sub-rule (3), in clause (c) the punctuation mark . Appearing at the end shall be substituted by the punctuation mark : and thereafter the following proviso shall be inserted and shall be deemed to have been inserted wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2) : Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in Form GST DRC-11 requiring him to make the payment within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund. 8. Amendment of rule 159. In the principal Rules, in rule 159, with effect from the 1st day of January, 2022, (a) in sub-rule (2) (A) in first line, after the words copy of the order of attachment , the words, letters and figures in Form GST DRC-22 shall be inserted ; (B) in fifth line, after the words Commissioner to that effect. , the words and figures, and a copy of such order shall also be sent to the person whose property is being attached under section 83 shall be inserted ; (b) in sub-rule (3), (A) in second line, for the words and if the taxable person , the word and if the person, whose property has been attached, shall be substituted ; (B) in fourth line, for the words by the taxable person , the words, by such person shall be substituted ; (c) in sub-rule (4), for the words the taxable person occurring at first line and sixth line, the words such person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the third para, the words goods or conveyance shall be substituted ; 11. Amendment in Form GST DRC-12. In the principal Rules, in Form GST DRC-12, with effect from the 1st day of January, 2022, (a) for the words, figures, brackets and letter See rule 144(5) and 147(12) , the words, figures and brackets See rule 144(5), 144A and 147(12) shall be substituted ; (b) for the word goods , wherever it occurs, the words goods or conveyance shall be substituted ; (c) after the words, figures, brackets and letters provisions of section 79(1)(b)/(d) , the words, figures and brackets or section 129(6) shall be inserted ; 12. Substitution of Form GST DRC-22. In the principal Rules, with effect from the 1st day of January, 2022, for Form GST DRC-22, the following form shall be substituted, namely : Form GST DRC-22 [See rule 159(1)] Reference No. : .................. Date : To . . . . . . . . . . . . Name . . . . . . . . . . . . Address (Bank/Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority) Provisional attachment of property under section 83 It is to inform that M/s . . . . . . . . . . . . (name) having principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) Tax/Cess total (c) Pre-deposit in case of sub-section (3) of section 129 Penalty total . 15. Insertion of new Form GST DRC-22. In the principal Rules, after Form GST DRC-22, the following form shall be inserted with effect from the 1st day of January, 2022, namely : Form GST DRC 22A [See rule 159(5)] Reference No. : ......................... Date : ARN No. of Order in Form GST DRC-22 : To The Principal Commissioner of State Tax/Commissioner of State Tax . . . . . . . . . . (Jurisdiction) Application for filing objection against provisional attachment of property Whereas, an order in Form GST DRC-22 has been issued for provisional attachment of the following property under the provisions of section 83 of the Act vide ARN No. . . . . . . . Ref ID Property provisionally attached property id location Account provisionally attached saving/current/FD/RD/depository account no Vehicle provisionally attached Vehicle details Any other property details 2. In accordance with the provisions of rule 159(5) of the Assa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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