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TMI BlogCentral Goods and Services Tax (Second Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... tted; (b) in the third proviso, for the words Provided also that in the case of , the words Provided further that in the case of shall be substituted; 4 . In the said rules, after rule 47 , the following rule shall be inserted with effect from the 1st day of November, 2024, namely:- 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice. Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be. . 5 . In the said rules, , in rule 66 , in sub-rule (1), after the word, letters and figure FORM GSTR-7 , the words , on or before the tenth day of the month succeeding the calendar month, shall be inserted with effect from the 1 st day of November, 2024. 6 . In the said rules, in rule 86 , in sub-rule (4B), in clause (b), the words, brackets and figures in contravention of sub-rule (10) of rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-rule(1A), after the words and figures of section 74 , the words, brackets, figures and letter or sub-section (1) of section 74A shall be inserted; (c) in sub-rule (2), for the words, brackets and figures or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 , the words, brackets, figures and letters or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A shall be substituted; (d) in sub-rule (2B), after the words and figures or section 74 , the words, figures and letter or section 74A shall be inserted; (e) for sub-rule (3), the following sub-rule shall be substituted, namely: (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period specified therein, or where the person concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (5) The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement or order under section 73, as the case may be. (6) Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under section 128A. (11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10). (a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred to in clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not be required to be issued by the proper officer, in respect of the said notice or statement; (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (c) of sub-section (1) of section 128A, the liability created in the part II of Electronic Liability Register, shall be modified accordingly. (12) If the proper officer is not satisfied with the reply of the applicant, the proper officer shall issue an order in FORM GST SPL-07 rejecting the said application. (13) (a) In cases where notice in FORM GST SPL-03 has not been issued, the proper officer shall issue the order under sub-rule (10) within a period of three months from the date of receipt of the application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be. (b) In cases where notice in FORM GST SPL-03 has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronically on the portal in FORM GST SPL-08, within a period of three months from the date of issuance of the order by the appellate authority in FORM GST APL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority. (16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to sub-section (1) of section 128A, and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void. (17) In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in respect of any demand pertaining to erroneous refund or on account of demand pertaining to the period other than the period mentioned in sub-section (1) of section 128A, and the details of such amount have been mentioned in FORM GST SPL-05 or FORM GST SPL-06, the applicant shall pay the said amount of interest, or penalty, or both, within a period of three months from the date of issuance of the order in FORM GST SPL- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the registration stands revoked with effect from DD/MM/YYYY Signature Name of the Officer Designation Jurisdiction Place: Date: . 16 . In the said rules, in FORM GST REG-31 , after paragraph 6, the following shall be inserted, namely: - OR SUSPENSION DUE TO VIOLATION OF RULE 10A 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration, you have not furnished the valid details of bank account within thirty days from the date of grant of registration. 2. The discrepancies or anomalies prima facie indicate contravention of the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of rule 21A. 4. Accordingly, you are requested to furnish the valid details of bank account on the common portal or submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been noticed that as per the provisions of clause (h) or clause (i) of rule 21, requiring you to file return under sub-section (1) of section 39, have not furnished for a continuous period of six months or for a continuous period of two quarters. 2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the Central Goods and Services Tax Act, 2017(12 of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21A. 4. Accordingly, you are requested to file return under sub-section (1) of section 39 on the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , letters, words and figures (b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST) shall be substituted; (ii) in clause (b), for the opening portion, the following shall be substituted, namely: - (b) Details of payment of admitted amount and pre-deposit of 10% of the disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess and not exceeding Rs. 40 crore in respect of IGST. . 20 . In the said rules, in FORM GST INS-01 , in paragraph (C), for the words and figures section 179, 181, 191 and 418 of the Indian Penal Code , the words, figures and brackets section 214, 216, 227 and sub-section (3) of section 318 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) shall be substituted. 21 . In the said rules, in FORM GST DRC-01A , with effect from the 1st day of November, 2024, (a) in the heading, after the figures and brackets 73(5)/74(5) , the figures, letters, and brackets /74A (8)/ 74A (9) shall be inserted; (b) in PART A , (i) in the subject, after the words, figures and brackets section 73(5)/section 74(5) , the figures, letters and brackets /74A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 TOTAL Table 4 4 Amount paid through DRC -03 Payment Reference No. IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto TOTAL Auto Auto Auto Auto Auto Table 5 5 Declaration: 1. I undertake that, I have not filed any writ petition against the said notice/ statement. OR I undertake that though I had filed a writ petition against the said notice/ statement, I have withdrawn the said writ petition or filed an application for withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application. 2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under section 128A, in any forum in the future. 3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I________________ (name of the authorised signatory), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reference No. Table 1 S. No. Particulars Remarks 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) Auto c Mobile Number Auto d Email Address Auto e Address Auto f Jurisdiction Auto Table 2 2. S.No. Details of the demand order 1 Demand Order No 2 Date of issuance of order 3 Section under which order is issued Drop down 4 Whether any appeal or writ petition is filed against order before the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court Drop down 5 If Yes in 4 , whether the order for withdrawal of appeal or writ petition is issued ? Drop down 6 Whether demand order involves demand of erroneous refunds Drop down Table 3 (Amount in Rs.) 3 . Financial Year Amount demanded in the order (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) (B) IGST CGST SGST CESS Total Tax including Cess Interest Penalty IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 TOTAL Table 4 4 Amount paid through payment Facility against demand orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid and the benefits provided under section 128A will not be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdrawal of appeal / writ petition or application filed for withdrawal of appeal/ writ petition (if the order for withdrawal has not been issued) (where applicable) Proof of payment made towards demand / paid through FORM GST DRC-03 and adjusted through FORM GST DRC-03A. Any other document (please specify) Signature of authorized signatory Name/Designation .. Email address . Mobile No . Instructions: 1. In columns 1 to 6 of Table 2, the details of the order against which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the order is available on the common portal, ARN number of the same needs to be filled. If the same is not available on the portal, the order number of the manually issued order needs to be filled. 3. In Table 3, columns 2 to 8 will be auto filled, in case the order is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled in by the applicant. 4. Similarly, the reference number of the credit entry (made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t your claim, as to why your application no .. dated .. should not be rejected. 4. You are also granted an opportunity for a personal hearing on [date and time] at [venue]. You may appear in person or through an authorized representative to present your case. [Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address] Upload Attachment FORM GST SPL-04 [ See rule 164(9)] Reply to notice issued under rule 164(8) Date: Reference No: To Proper Officer Jurisdiction Legal Name of the applicant Address of applicant Reference No of FORM GST SPL-03: . Dated .. Subject: Reply to the notice issued in respect of application filed under section 128A. Sir/Madam, This is in reference to the notice issued in FORM GST SPL-03 vide no dated . from your office. The reply is as under: Enclosures: The following documents in respect of payment proof or additional submissions are enclosed for your reference: Document 1: [Taxpayer's Document 1] Document 2: [Taxpayer's Document 2] Document 3: [Taxpayer's Document 3] Verification: I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to the best of my knowledge and belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -06 [See Rule 164 (15)(b)(i)] Order for conclusion of proceedings as per section 128A Reference No. Date: To, GSTIN of applicant Legal Name of applicant Address of applicant Name of the authorised representative - Reference No. of FORM GST SPL-01/ FORM GST SPL-02 .. dated Reference No. of FORM GST SPL-07 dated . Reference No. of FORM GST APL-01 dated . Subject: Order for approval of application submitted under section 128A 1. This has reference to your appeal with reference no. dated .. furnishing details/ information/ prayer and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/ Demand Order Details: a. Order No/ Notice No.: b. Date of order/ Notice: Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A) Out of the amount mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal/ writ petition filed before Appellate Authority/ Appellate Tribunal/High Court/ Supreme Court not withdrawn 5. Others, please specify. [Signature] [Name of the Tax Officer] [Designation] . [Office Name] .. [Contact Information] FORM GST SPL -08 [See rule 164(15)(b)(ii)] Undertaking submitted under rule 164(15)(b)(ii) Date: Reference No: 1. Legal Name of the applicant 2. Address of applicant 3. GSTIN of the applicant: 4. Reference No of FORM GST SPL-02: . dated .. 5. Reference No of FORM GST SPL-07: . dated .. 6. Reference No of FORM GST APL-04 passed with reference to FORM GST SPL-07 specified at serial number 5 above: . dated .. 7. Reference number of appeal filed originally but subsequently withdrawn dated . Subject: Undertaking submitted in respect of Rule 164(15)(b)(ii). Sir/Madam, I hereby undertake not to file an appeal against the order of the appellate authority bearing reference number dated ., as specified at serial number 6 above, and accordingly I pray for restoration of my appeal filed vide reference number dated . as specified at serial number 7 above. I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and corr ..... 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