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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.... 2. In the West Bengal Goods and Services Tax Rules, 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 ....
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....hat the said single "invoice-cum-bill of supply" shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and 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 t....
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....coverable in accordance with the provisions of section 79.". 11. In the said rules, in rule 89, in sub-rule (2),- (i) after clause (k), the following clauses shall be inserted, namely :- "(ka)a statement containing the details 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....
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....mon portal, 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 under sub-rule (1): 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 :- ....
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....eply to the show cause notice has been submitted; 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 reply to the show cause notice has been submitted vide < ARN Number > dated______; and whereas, the undersigned 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 submissio....
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.... < Auto > (b) Date of ARN < Auto > " (c) in Table 4A, for the brackets, letters and words, "(i) attracting reverse charge and (ii) supplies made through e-commerce operator", the words, brackets and letters, "attracting reverse charge (including supplies made through e-commerce operator attracting TCS)" shall be substituted; (d) Table 4C and entries relating thereto shall be omitted; (e) In Table 5A, for the figure, letters, words and brackets, "5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)", the words, brackets, 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 op....
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....ls of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-Commerce operator Net value of supplies Integrated tax Tax amount Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which ecommerce operator is liable to collect tax u/s 52 (b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Integ- rated tax Central tax ....
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....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 (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 Original d....
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.... Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported. 4. 6A Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement. 5. 6B Supplies made to SEZ units or SEZ developers, 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 sh....
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....ument No. Date Taxable Value Integr ated Tax (I) Central Tax (C) State/ UT Tax (S) Cess Date Amount Date Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 22. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets "rule 108(3)", the word, figures and brackets "and 109 (2)", shall be inserted. 23. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: - "FORM GST APL-01/03 W [See rule 109C] Application for Withdrawal of Appeal Application 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107) 3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107): 4. Order No....
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....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 explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayer in respect of the intimation of difference in liability Reference No. of Intimation: Date: A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC- 3 Paid Under Head Tax Period IGST CGST SGST/UTGST CESS AND/OR B. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under: S. No. Brief Reason....
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....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.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 &n....