AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Seeks to make (Fifth Amendment) Rules, 2022 to the RGST Rules, 2017
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....eparate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number" shall be inserted; (iii) in sub-rule (2), clauses (b) and (c) shall be omitted; In the said rules, in rule 12, in sub-rule (3), after the word, "Where,â€, the words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) orâ€, shall be inserted. 4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, - 5. (i) after the words, “value of such supply", the words, ", whether wholly or partly," shall be inserted; (ii) after the words, "shall payâ€, the words, "or reverse" shall be inserted; (iii) after the words, "in respect of such supply", the letters and words, ", proportionate to the amount not paid to the supplier," shall be inserted. In the said rules, after rule 37, the following rule shall be inserted, namely: - "37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re- availment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of ....
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....1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.". In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:- "Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.". In the said rules, after rule 88B, the following rule shall be inserted, namely:- 北 11. "88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with....
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...., entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated; J. 12. 13. (kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;"; (ii) in clause (m), after the proviso, the following proviso shall be inserted, namely:- "Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unr....
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....ment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.". In the said rules, after rule 109B, the following rule shall be inserted, namely:- "109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal....
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....sentative; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended the personal hearing and made a written or verbal submission; and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or ☠Whereas reply to the show cause notice has been submitted vide dated_ you or your authorised representative did not attend the personal hearing on scheduled or extended date; and whereas, the undersigned on examination of your reply to show cause notice and based on record But, available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or Whereas reply to the show cause notice has been submitted vide dated_ and you your authorised representative attended the personal hearing, made a written/oral submission during personal he....
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....r-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) (h) in Table 9, - (i) in the heading, for the words and letters “debit notes, credit notes, refund vouchersâ€, the words, "debit and credit notes†shall be substituted; (ii) for the words and letter, “Revised details of document or details of original Debit or Credit Notes or refund vouchers", the words and letter, "Revised details of document or details of original Debit or Credit Notes" shall be substituted; (iii) in the sub-heading, in column no. 2 and 3, the word, "Inv.†shall be omitted; (iv) in the sub-heading, in column no. 5 and 6, for the word, "Invoice", the word "Document†shall be substituted; (i) in Table 9A, for the words, "If the invoice/Shipping bill details furnished earlier were incorrectâ€, words, "Amendment of invoice/Shipping bill details furnished earlier†shall be substituted; (j) in Table 9B, the words, "/Refund voucher" shall be omitted; the (k) In Table 9C, for the words and brackets, "Debit Notes/Credit ....
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.... operator to report, for registered recipients] Type of Original details Revised details Value Tax amount Place supplier GSTIN GSTIN Doc. Doc. GSTIN of of no. supplier recipient date of supplier recipient of GSTIN Doc. Doc. Rate of no. date supplies made of supply Integrated Central State Cess tax tax ☠UT tax 2 3 4 5 6 7 8 9 10 ∙1·1 12 13 14 15 11. 16 Registered Unregistered Original details Revised Rate details 15A (II). Amendment to details of the supplies made through e-commerce operators on which e- commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients] Type of supplier Value of Tax amount Place of GSTIN Tax GSTIN of period of supplies made supply supplier supplier tax Integrated Central State/ tax Cess UT tax. 1 2 3 4 5 6. 7. 8 9 10 11 Registered Unregistered "A. (r) For the instructions, the following shall be substituted, namely:- General Instructions 1. Terms used: a, GSTIN: Goods and Services Tax Identification Number 71 Tax collection at source by e-commerce operator b. UIN: c. UQC: d. HSN: Unique Identity Number Unit Quantity Code Harmonized System of Nomenclature e. POS: Place of Supply (Respective Sta....
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....all be reported. Advances received shall be reported. The values shall be net of refund vouchers, if any. Advances adjusted during the period shall be reported. Amendment to advances received or adjusted shall be reported. HSN details as per notifications issued by Government from time to time shall be reported. Details of the documents issued during the period shall be reported. Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier. Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. Amendment to supplies reported in table 14(b) in earlier tax period shall be reported. (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5). (ii) GSTIN of supplier and recipient, if registered, shall be reported. (iii) Details of the documents issued by ECO shall be reported, if rec....
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....ion of difference in liability reported in statement of outward supplies and that reported in return Ref No: Date: GSTIN: Legal Name: 1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period by an amount of Rs. The details thereof are as follows: Form Type IGST CGST Liability declared/ paid (in Rs.) SGST/UTGST Cess Total FORM GSTR-1 / IFF FORM GSTR-3B 2. Difference in liability In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days. 3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the ex....
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....eceived: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: > 4. Section under which voluntary payment is made 5. Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC- 01A, audit, inspection or investigation, GST RFD-01, others (specify) Reference No./ARN Date of issue/filing 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) 2 of Cess Sr. Tax Act Place Tax/ Interest Penalty, if Fee Others Total Ledger Debit No. Period Date of applicable utilised entry debit supply (Cash/ no. entry ☠(POS) Credit) 1 2 3 4 5 10 6 7 8 9 10 11 12 13 8. Reasons, if any - 9. Verification- > I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation Status Date Note - 1.1 4 1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (I....