TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2023
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....e rules, they shall come into force on 04th August, 2023. Amendment in Rule 8 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 8, in sub- rule (5), after the words, brackets and figure "sub-rule (4)", the words, brackets, figure and letter "or sub-rule (4A)", shall be inserted. Amendment in Rule 9 3. In the said rules, in rule 9, (a) in sub-rule (1), in the proviso, (i) in the longline, the words "in the presence of the said person" shall be omitted; (ii) after clause (a), the following clause shall be inserted, namely :- "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or"; (b) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters....
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....nserted, 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.". Amendment in Rule 23 6. In the said rules, in rule 23, in sub-rule (1), with effect from the 1st day of October, 2023,- (a) for the part beginning with the words "within a period of thirty days" and ending with the words and figures "section 30", the words "within a period of ninety days from the date of the service of the order of cancellation of registration" shall be substituted; (b) in the first proviso, for the words "Provided that", the following shall be substituted, namely: - "Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred a....
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....pient and the same shall be deemed to be the address on record of the recipient" shall be substituted; Amendment of Rule 59 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 invoice furnishing facility for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2) of rule 88D; (f) a registered person 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, if he has not furnished the details of the bank account as per the p....
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....art 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 no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person 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.". Amendment of Rule 89 14. In the said rules, in rule 89,- (a) in sub-rule (1), in third proviso, for the words "in the last return required to be furnished by him" the words "only after the last return required to be ....
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.... (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, electronically and a provisional acknowledgment shall be issued to the appellant immediately. 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.". Insertion of new Rule 138F 19. In the said rules, after rule 138E, the following rule shall be inserted, namely :- "138F. Information to be furnished in case of intra- State movement of gold, precious stones, etc. and generation of e-way bills thereof.- (1) Where- (a) a Commissioner of State tax mandates furnishing of information regarding intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure appended to sub-rule (14) of rule 138, in accordance with sub-rule (1) of rule 138F of the Uttarakhand Goods and ....
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....nce by Customs; (b) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal. (6) The provisions of sub-rule (10), sub-rule (11) and sub-rule (12) of rule 138, rule 138A, rule 138B, rule 138C, rule 138D and rule 138E shall, mutatis mutandis, apply to an e-way bill generated under this rule. Explanation.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State tax or Union territory tax charged in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.". Insertion of new Rule 142B 20. in the said rules, after rule ....
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....ount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken, subject to minimum of forty 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. 2 Offence specified in clause (c) of sub- section (1) off of section 132 of the Act 3 Offence specified in clause (d) of sub-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 wrongly availed or ....
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.... Financial year- Type of Return -GSTR-9/GSTR-9A 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.". Amendment of FORM GSTR-5A 24. In the said rules, in FORM GSTR-5A, with effect from 1st day of October, 2023 ;- (i) For the heading, the following heading shall be substituted, namely- "Details of supplies of online information and database access or retrieval services by a person located outside India made to ....
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....t value of the supplies 1 2 3 4 5 6 Amendment of FORM GSTR-9 26. 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 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-I 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....
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....hs of April, 2023 to October, 2023 filed upto 30th November, 2023 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 2022- 23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC 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."....
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....n accordance with the autogenerated statement containing the details of input tax credit made available to you in FORM GSTR-2B for the period by an amount of Rs............. The details thereof are as follows: Form Type Input tax credit available / availed (in Rs.) IGST 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....