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TMI BlogChhattisgarh 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 ..... vember, 2024,- (a) after clause (s), the second proviso shall be omitted; (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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 74A" shall be inserted; (ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL 02. (3) Where the notice or statement or order mentioned in sub-section (1) of section 128A 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the applicant against the order mentioned in clause (b) or clause (c) of subsection (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored, subject to condition that the applicant files an undertaking 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017 (12 of 2017). Since you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for cancellation of registration are hereby dropped. Suspension 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of registration shall be lifted after you furnish the valid details of bank account on the common portal within stipulated time. 6. You may please note that your registration may be cancelled in case you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time. OR SUSPENSION DUE TO VIOLATION OF RULE 21 1. It 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 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in FORM GST APL-05, with effect from the 1st day of November, 2024,- (a) in entry number 14,- (i) in clause (a), in the Table, in the first column relating to "Particulars", in item (b) relating to "pre-deposit", for the brackets, letter, words and figures "(b) Pre- deposit (20% of disputed tax /cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 50 crore in respect of cess)", the brackets, 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement is issued Drop down 4 Whether any writ petition is filed against the notice/ statement before High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of writ petition is issued? Drop down 6 Whether notice/ statement involves demand of erroneous refunds Drop down Table 3 (Amount in Rs.) 3 Financial Year Amount demanded in notice/ statement (A) Out of 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), if any. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same needs to be filled. If the same is not available on the portal, the reference number of the manually issued notice/ statement needs to be filled. 3. In entry 3 of Table 2, the applicant has to choose the option 'section 73' from the dropdown, if the notice/statement is issued under section 73 at the first instance, and the option 'section 74 read with Section 75(2)'in case the notice was initially issued under section 74 and was later deemed to be issued under section 73,based on the order of the Appellate Authority/ Appellate Tribunal or Court as per section 75(2). 4. In Table 3A, columns 2 to 8 will be auto filled, in case the notice/ statement 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 by the applicant. 5. While calculating the amount deductible on account of not being 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, applicant is required to ensure that such amount is deducted only where Input Tax Credit has been denied solely on account of contravent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 3 4 5 6 7 8 < 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 appeal or writ petition against the said order. OR I undertake that though I had filed an appeal / writ petition against the said order, I have withdrawn the said appeal/ writ petition (or) I have 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 also undertake that on issue of an order concluding demand proceedings issued under section 128A, no writ shall be filed against the order mentioned in Table 2 of this form. 4. If an application is filed/ has been filed by the department against the order mentioned in Table 2 or if any proceedings are initiated under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly, the reference number of the credit entry (made in ELR- Part II) needs to be filled in column 1 of Table 4. In case the payment intended to be made towards the said demand order was originally paid through FORM GST DRC-03, and later adjusted through filing an application in FORM GST DRC - 03A, the reference numbers of the same are to be filled in columns 2 and 3, and the rest of the columns will be auto-filled. 5. While calculating the amount deductible on account of not being 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, applicant is required to ensure that such amount is deducted only where ITC has been denied solely on account of contravention of section 16(4) and not on any other grounds. FORM GST SPL -03 Notice in response to an application filed under Section 128A [See rule 164(8)] Date: Reference No.: To GSTIN of applicant ................................. Legal Name of applicant ........................... Address of applicant .............................. Reference No. of FORM GST SPL -01 or FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ................................. 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: [Taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; SGST IGST Cess TOTAL CGST SGST IGST Cess TOTAL Amount already paid towards the said notice/ statement / order Amount of interest and penalty waived as per section 128A Remaining amount of interest and penalty, payable, if any, by the applicant (in cases referred to in sub-rule (3) and sub-rule (4) of rule 164) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Interest Penalty Interest Penalty 10 11 12 13 14 15 16 17 18 19 20 CGST &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Tax including cess 1 2 3 4 5 6 7 8 9 CGST SGST IGST Cess TOTAL CGST SGST IGST Cess TOTAL Amount already paid towards the said notice/ statement / order Amount of interest and penalty waived as per section 128 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be rejected, for which you had furnished reply dated ....../ no reply was furnished by you. 2. Introduction: 3. Submissions, if any: 4. Conclusion: Based on the verification your application with reference no. ........ dated ...... filed under section 128A, is hereby rejected. 5. Summary of rejection: Order id/ SCN id Reason for rejection < Drop Down > Options in < Drop Down > 1. Full payment not made 2. Payment made after the date notified in Section 128A. 3. Notice/ Order pertaining to sections other than section 73. 4. 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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