AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Seeks to make amendments (Fourth Amendment, 2023) to the WBGST Rules, 2017 [corresponding to Central Tax Notification No.26/2022 dated 26.12.2022] which inter alia inserts Rules 37A, 88C & 109C, substitutes rule 109 and makes amendments to certain Forms.
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....es, 2017 (hereinafter referred to as the said rules), in rule 8,- (i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted; (ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate 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; 3. In the said rules, in rule 12, in sub-rule (3), after the word, "Where,", 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) or", shall be inserted. 4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022,- (i) after the words, "value of such supply", the words, ", whether wholly or partly," shall be inserted; (ii) after the words, "shall pay", 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. 5. In the said rules, after rule 37, the following r....
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....rule 49.". 8. In tha said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely :- "(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of subrule (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.". 9. 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.". 10. In the said rules, after....
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....etails of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, 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; (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 co....
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....Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, 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.". 14. 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 subsection (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 withdrawa....
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....igned on examination of your reply to show cause notice 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 no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through an authorised representative; 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 < ARN Number > dated______. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date; and whereas, the un....
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....ackets, letters, "Outward supplies (including supplies made through e-commerce operator, rate wise)" shall be substituted; (f) Table 5B and entries relating thereto shall be omitted; (g) for the Table 7, the following table shall be substituted, namely:- Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-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 vouchers", 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....
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....tails 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] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient Document no. Document date Rate Value of supplies made Tax amount Place of supply Integ-rated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). 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 registered recipients] Type of supplier Original details Revised details Rate Value of supp-lies made Tax amount Place of supply GSTIN of supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTIN of recipient Doc. no. Doc. date Inte-grated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registered Unregistered 15A (I....
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....ers, with or without IGST, shall be reported. 6. 6C Deemed export supplies shall be reported. 7. 7 Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes. 8. 8 Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be reported. Supplies made through E-commerce Operator under section 9(5) shall not be included under exempted supplies of supplier. 9. 9A Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported. 10. 9B Credit and debit notes issued during the period shall be reported. 11. 9C Amendment of credit and debit notes reported in table 9B shall be reported. 12. 10 Amendment of unregistered supplies reported in table 7 shall be reported. 13. 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any. 14. 11(I)B Advances adjusted during the period shall be reported. 15. 11(II) Amendment to advances received or adjusted shall be reported. 16. 12 HSN details as per notifications issued by Government from time to time shall be reported. 17. 13 Details of the docume....
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....iled under sub-section (2) of section 107): 4. Order No.& Date: 5. ARN of the Appeal & Date: 6. Reasons for Withdrawal: i. Acceptance of order of the adjudicating authority. ii. Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter iii. Need to file appeal again after rectification of mistakes/omission in the filed appeal iv. Amount involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner v. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107): I/We < Taxpayer Name > hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant /Applicant Officer Designation/ Status.". 24. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: - "FORM GST DRC-01B [See rule 88C] PART-A (System Generated) Intimation 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 th....
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....will be amended in next tax period (including typographical errors, wrong tax rates, etc.) 4 Mistake in reporting of advances received and adjusted against invoices 5 Any other reasons 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 Authorised Signatory Name: Designation/Status: 25. In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely:- "FORM GST DRC- 03 [See rules 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A 1. GSTIN 2. Name < Auto > 3. Cause of payment << drop down >> 3A Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu) (i) Shipping Bill/ Bill of Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption: (iv) Date of notification: (....