TaxTMI 
TaxTMI 
West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023.
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.... "(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier : Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres no....
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.... differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, or (b) there is a contravention of the provisions of rule 10A by the registered person, the registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies or non- compliances and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled."; (ii) in sub-rule (4), after second proviso, the following proviso shall be inserted, namely :- "Provided also that where the registration has been suspended under sub-rule (2A) for contravention of provisions of rule 10A 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 compliance with the provisions of rule 10A.". 6. In the said rules, in rule 23, ....
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....ned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers.". 9. In the said rules, in rule 46, in clause (f), in the proviso, for the words "name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient", the following words "name of the state of the recipient and the same shall be deemed to be the address on record of the recipient" shall be substituted. 10. In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely :- "(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, 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 invoi....
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....him to- (a) pay an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along with interest payable under section 50, through FORM GST DRC-03, or (b) explain the reasons for the aforesaid difference in input tax credit on the common portal, within a period of seven days. (2) The registered person referred to in sub-rule (1) shall, upon receipt of the intimation referred to in the said sub-rule, either, (a) pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC- 01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01C, electronically on the common portal, or (b) furnish a reply, electronically on the common portal, incorporating reasons in respect of the amount of excess input tax credit that has still remained to be paid, if any, in Part B of FORM GST DRC-01C, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains to be paid within the period specified in the said sub-rule and where ....
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....a provisional acknowledgement shall be issued to the appellant immediately.". 18. In the said rules, in rule 109, in sub-rule (1)- (a) for the words "either electronically or otherwise as may be notified by the Commissioner", the word "electronically" shall be substituted, (b) the following proviso shall be inserted, namely :- "Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.". 19. In the said rules, after rule 142A, the following rule shall be inserted, namely :- "142B. Intimation of certain amounts liable to be recovered under section 79 of the Act .- (1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intim....
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....-section (1) of section 132 of the Act 4 Offence specified in clause (e) of sub-section (1) of section 132 of the Act 5 Offence specified in clause (f) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent. of tax evaded. Amount equivalent to twenty-five per cent. of tax evaded. 6 Offence specified in clause (h) of sub-section (1) of section 132 of the Act 7 Offence specified in clause (i) of sub-section (1) of section 132 of the Act 8 Attempt to commit the offences or abets the commission of offences mentioned in clause (a), (c) to (f) and clauses (h) and (i) of sub- section (1) of section 132 of the Act Amount equivalent to twenty-five per cent. of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Amount equivalent to twenty-five per cent. of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Provided that where the offence committed by the person falls under more than one category specified in the Table above, the compounding amount, in such case....
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.... Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which appropriate action including imposition of penalty as per law will be taken. 3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice of penalty proceeding. 4. This is a system generated notice and does not require signature. . 23. In the said rules, in FORM GSTR-5A, with effect from 1st day of October, 2023 :- a. in the heading, for the words "persons in India", the words, brackets and figure "online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India" shall be substituted; b. for serial number 4 and the entries relating thereto, the followin....
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....ading 'Instructions', - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2021-22", the word, letters and figures "or FY 2022-23" 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 2022-23, 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 "exempted" row only.'; (II) against serial numbers 5H, 5-1 and 5J & 5K, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021- 22 and 2022-23" shall respectively be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21 and 2021- 22", the letters, figures and word "FY 2019-20, 2020-21, 2021-22 and 2022-23" shall respectively be substituted; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures ....
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.... reclaimed shall be furnished in the annual return for FY 2023-24."; (ii) for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted; (d) in paragraph 8, in the Table, in second column, - (A) against serial numbers, - (I) 15A, 15B, 15C and 15D; and (II) 15E, 15F and 15G, for the figures and word "2020-21 and 2021-22", the letters, figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (B) against serial numbers 16A, 16B and 16C, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (C) against serial number 17 & 18, for the word, letter and figures "For FY 2021- 22", the words, letter and figures "For FY 2021-22 and 2022-23" shall be substituted.". 26. In the said rules, in FORM GSTR-9C,- (i) in Part A, in the table - (a) in Sl. no. 9, after B and the entries relating thereto, the following shall be inserted, namely: - "B-1 6% ."; (b) in ....
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....T CGST SGST Cess Total FORM GSTR-2B FORM GSTR-3B Excess input tax credit availed 2. In accordance with sub-rule (1) of rule 88D, you are hereby requested to either pay an amount equal to the said excess input tax credit, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM GST DRC-01C incorporating reasons in respect of that part of the excess input tax credit that has remained to be paid, within a period of seven days. 3. It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a period of seven days and where no explanation or reason for the same 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 liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act. 4. This is a system gene....