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TMI BlogMadhya Pradesh Goods and Services Tax (Amendment) Rules, 2023.X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod 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 of goods from Duty Free Shops at arrival te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerated 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, within a period of seven days. (2) The registered person referred to sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, along with the relevant documents, only if (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 provisions of sub-rule (10), sub-rule (11) and sub-rule (12) of rule 138, rule 138A, rule 138B, rule 138C, rule 138D and rule 138E shall, mutatis m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (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-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 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. . 23. In the said rules, in Form GSTR-5A, with effect from 1st day of October, 2023 : (i) in the heading, for the words per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 and 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 2020-21, 2021-22 and 2022-23 shall be substituted ; (c) in paragraph 7, (A) after the words and figures filed up to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 numbers 17 and 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 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. 27. In the said rules, in Form GST RFD-01, in Annexure-1, under Statement-7, for the Table, the following Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 : 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 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 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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