TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Amendment) Rules, 2022
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....164(79)TH :- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement: (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effectr from the 5th day of July, 2022. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely :- "Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 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 furnishing of all the pending returns."; 3. In the....
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....y: - "88B. Manner of calculating interest on delayed payment of tax .- (1) In case, where the supplies made during a tax period are declared by the registered person in the return for the said period and the said return is furnished after the due date in accordance with provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. 8. In the said rules, in rule 89,- (a) in sub-rule (1), after the fourth proviso, the following Explanation s....
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....-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;"; (b) in sub-rule (4), (i) in clause (b), for the figures "1962" the figures and word "1962; or" shall be deemed to have been substituted; (ii) after clause (b), the following clause shall be deemed to have been inserted, namely: - "(c) the Commissioner in the Board or an officer authorised,by the Board, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue."; (c) sub-rule (5) shall be deemed to have been omitted; (d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely :- "(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, ....
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.... registered person through electronid commerce electronic required to (5) of section operator, on which commerce operator is pay tax under sub-section 9 [to be person electronic furnished by the registered making supplies through commerce operator]."; ₱ (c) in paragraph 3.2, in the heading, after the words, figures, brackets and ietter "supplies shown in 3.1(a)", the word, figures, brackets and ietter "and 3.1.1(i)" shall be inserted; (d) in the tabie, under paragraph 4, in column (1),- (i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely: - "As per rules 38, 42 and 43 of GGST Rules and sub-section (5) of section 17"; (ii) in item (D),- (A) for the heading, the following heading shall be substituted, namely: - "Other Details"; (B) for the entries against sub-item (1), the following entries shall be substituted, namely: - "ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period"; (C) for the entries against sub-item (2), the following entries shall be substituted, namely: - "Ineligible ITC under section 16(4) and ITC restricted due to Pos provisions"; (e) Under the....
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....y: - "For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to September, 2022 shall be declared here."; (II) against serial number 12,- (1) after the words, letters, figures and brackets "September, 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entries shall be inserted, namely: - "For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; (2) for the figures and word "2019-20; and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (III) against serial number 13,- (1) after the words, letters and figures "reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021- 22,", the following entries shall be inserted, namely: - ....
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....M GST PMT-03A [See rule 86(4B)] Order for re-credit of the amount to electronic credit ledger Reference No: Date: 1. GSTIN - 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Ledger from which debit entry was made- Cash / credit ledger 6. Debit entry no. and date - 7. Payment Reference Number (DRC 03): dated 8. Details of Payment: - Cause of Payment (Deposit of erroneous refund Deposit of erroneous refund of of unutilised ITC or IGST) Details of Refund Sanction 1. Shipping Bill/ Bill of Export No. and Date order 2. Amount of IGST paid on export of goods 3. Details of Exemption/Concessional Notification used for procuring Rate inputs 4. Amount of refund sanctioned 5. Date of credit of refund in (or) Bank Account 1. Category of refund and refund relevant period of 2. GST RFD-01/01A ARN and Date 3. GST RFD-06 Order No. and Date 4. Amount of refund claimed 5. Amount of refund sanctioned 10. No. and date of order giving rise to recredit, if any - 11. Amount of credit - S.No. Act (Central Tax/ State tax/ UT Tax/ Integrated Tax/ CESS) Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 ....