TaxTMI 
TaxTMI 
Seeks to make amendments (First Amendment, 2022) to the WBGST Rules, 2017 which inter alia Seeks to amend rule 21A to provide for automatic revocation of suspension of registration upon furnishing of all the pending returns, rule 87 to provide for payment through UPI and IMPS, rules 89 and 96 relating to procedure for application for refund, return Form GSTR-3B etc.
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.... be deemed to have come into force with effect from the 5th day of July, 2022. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely: "Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in this Department notification No. 1799-F.T., dated the 13th October, 2017, published in the Kolkata Gazette, Extraordinary, Part I."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely:- '(s) a declaration as below, that invoice is not required to be issued in the manner....
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....umber and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit, in case where refund is on account of export of electricity;"; (c) in sub-rule (4), the following Explanation shall be inserted, namely:- "Explanation. - For the purposes of this sub-rule, the value of goods exported out of India shall be taken as- (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less."; (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and servi....
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....date of such transmission. (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89."; (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted; 10. In the said rules, in FORM GSTR-3B, - ....
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.... in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the West Bengal Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above. (5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the West Bengal Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above."; 11. In the said rules, in FORM GSTR-9, under the heading Instructions, - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2020-21", the word, letters and figures "or FY 2021-22" shall be inserted; (B) in the Table, in second column, - (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2021-22, 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 "exempte....
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....ed, namely: - "For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23."; (2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (d) in paragraph 8, in the Table, in second column, - (A) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II)15E, 15F and 15G, for the figures and word "2019-20 and 2020-21" wherever they occur, the letters, figures and word "2019-20, 2020-21 and 2021-22" shall respectively, be substituted."; (B) against serial numbers 16A, 16B and 16C for the figures and word "2019-20 and 2020-21" wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall r....
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....___________ 2. Amount of IGST paid on export of goods __________ 3. Details of Exemption/Concessional Rate Notification used for procuring inputs __________ 4. Amount of refund sanctioned ___________ 5. Date of credit of refund in Bank Account ________ (or) 1. Category of refund and relevant period of refund__________ 2. GST RFD- 01/01A ARN and Date _________ 3. GST RFD-06 Order No. and Date ________ 4. Amount of refund claimed __________ 5. Amount of refund sanctioned __________ 10. No. and date of order giving rise to recredit, if any - 11. Amount of credit - S.No. Act (Central Tax/ State tax/ UT Tax/ Integrated Tax/ CESS) Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note: 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax (Compensation to States)"; 14. In the s....