TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Second Amendment) Rules, 2023.
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....itted. 3. In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely :- "within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal". 4. In the said rules, in rule 21A, - (i) for sub-rule (2A), the following sub-rule shall be substituted, namely :- "(2A) Where,- (a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR- 1 or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Goods and Services Tax Council, show that there are significant differences or ....
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....fication report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. (2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso.". 7. In the said rules, in rule 43, after sub-rule (5), - (a) in Explanation 1, clause (c) shall be omitted; (b) after Explanation 2, with effect from the 1st day of October, 2023, the following Explanation shall be inserted, namely: - "Explanation 3 :- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included....
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....y to each of the registered suppliers" shall be substituted. 12. In the said rules, after rule 88C, the following rule shall be inserted, namely :- "88D. Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return .- (1) Where the amount of input tax credit availed by a registered person in the return for a tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax credit available to such person in accordance with the auto-generated statement containing the details of input tax credit in FORM GSTR-2B in respect of the said tax period or periods, as the case may be, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01C, electronically on the common portal, and a copy of such intimation shall also be sent to his e- mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to- (a) pay an amount equal to the excess input tax credit availed in the said FORM G....
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....dditional documents or reply; and (b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant.". 15. In the said rules, in rule 96, in sub-rule (2), both the provisos shall be omitted. 16. In the said rules, in rule 108, 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-01, 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.". 17. In the said rul....
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....be furnished in respect of movement of goods referred to in the sub-rule (1) and after furnishing information in Part-A of FORM GST EWB- 01 as specified in sub-rule (1), the e-way bill shall be generated in FORM GST EWB-01, electronically on the common portal. (3) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1. (4) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-waybill, the e-way bill may be cancelled, electronically on the common portal, within twenty-four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (5) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight stat....
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....60.". 20. In the said rules, in rule 162, with effect from the 1st day of October, 2023, - (a) in sub-rule (3), the words "has cooperated in the proceedings before him and" shall be omitted; (b) after sub-rule (3), the following sub-rule shall be inserted, namely :- "(3A) The Commissioner shall determine the compounding amount under sub- rule (3) as per the Table below :- TABLE S.No. Offence Compounding amount if offence is punishable under clause (i) of sub- section (1) of section 132 Compounding amount if offence is punishable under clause (ii) of sub- section (1) of section 132 (1) (2) (3) (4) 1 Offence specified in clause (a) of sub-section (1) of section 132 of the Act Up to seventy-five per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of fifty 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. Up to sixty per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount....
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....ate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. (3) The common portal shall communicate the information referred to in sub- rule (1) with the requesting system on receipt from the said system- (a) the consent of the said registered person, and (b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required.". 22. In the said rules, in FORM GSTR-3A, the following shall be inserted at the end, namely :- "Or Notice to return defaulter u/s 46 for not filing annual return Financial year- Type of Return -GSTR-9/GSTR-9A Being a registered taxpayer, you are required to furnish annual return for the suppl....
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....ay of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely ;- "3.1. Details of supplies made through e-commerce operator by un-registered suppliers Enrolment no. of supplier Gross value of supplies made Value of supplies returned Net value of the supplies 1 2 3 4 (b) after serial number 4 and the entries relating thereto, the following serial number and entries, shall be inserted, namely ;- "4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers Original details Revised details Month Enrolment no. of supplier Enrolment no. of supplier Gross value of supplies made Value of supply returned Net value of the supplies 1 2 3 4 5 6 " * 25. In the said rules, in FORM GSTR-9, under the heading 'Instructions', - (a) in paragraph 4, - (A) after....
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.... was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; (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; (III) against serial number 13, - (i) after the words, letters and figures "reclaimed in FY 2022- 23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23,", the following shall be inserted, namely: - "For FY 2022-23, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months 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."; ....
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.... "; 28. In the said rules, after FORM GST DRC-01B, the following forms shall be inserted, namely: - "FORM GST DRC-01C [See rule 88D] PART-A (System Generated) Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return Ref No: Date: GSTIN: Legal Name: 1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B exceeds the amount of input tax credit available to you in accordance with the auto-generated 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 areas follows: Form Type Input tax credit available / availed (in Rs.) IGST CGST SGST/UTGST Cess Total FORM GSTR-2B FORM GSTR-3B Excess input tax credit availed ....