[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 26/2022 – Central Tax
New Delhi, the 26th December, 2022
G.S.R... (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement.— (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-
“(4A) 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 notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.”;
“(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.”;
“(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”.
“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year:
Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.”.
“Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the 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.”.
“Provided that 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.”;
“(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (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.”.
“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 the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.”.
“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, 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-01B, 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—
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,-
(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that 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 recoverable in accordance with the provisions of section 79.”.
“(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 tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, 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;”;
“Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.”.
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-01 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-01, the date of submission of such copy shall be considered as the date of filing of appeal.”.
“109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under subsection (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.
(2) Where the decision or order appealed against is uploaded on the common 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.”.
“109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be.”;
“Kindly refer to the supportive document(s) attached for case specific details.”.
“FORM GST REG-19
[See rule 22 (3)]
Reference Number Date To Name Address GSTIN / UIN Application Reference Number (ARN) Date Order for Cancellation of Registration This has reference to show cause notice issued dated ----- Whereas no reply 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 submission made during personal hearing 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 reply to the show cause notice has been submitted vide <ARN Number> dated______. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date; 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 reply to the show cause notice has been submitted vide <ARN Number> dated______ and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal hearing; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): i. ii. The effective date of cancellation of your registration is <<DD/MM/YYYY>>. 2. Kindly refer to the supportive document(s) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place: Date: Signature <Name of the officer> Designation Jurisdiction”.
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“3. | (a) | ARN | <Auto> |
| (b) | Date of ARN | <Auto>” |
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 operator attracting | |||||||||
TCS] | |||||||||
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7B. Inter-St ate Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]–Consolidated rate wise outward sup plies [including supplies made through e-commerce operator attracting TCS] | |||||||||
Place of Sup ply (Name of State) |
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“14. 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 | GSTIN of e-commerce operator | Net value of supplies | Tax amount | |||
Integrated tax | Central tax | State / UT tax | Cess | |||
1 | 2 | 3 | 4 | 5 | 6 | 7 |
(a) Supplies on which e- |
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commerce operator is liable to collect tax u/s 52 |
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(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) |
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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 |
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Month / Quarter | GSTIN of e-commerce operator | GSTIN of e-commerce operator | ||||||
Integrated tax | Central tax | State / UT tax | Cess | |||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
(a) Supplies on which ecommerce operator is liable to collect tax u/s 52 |
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(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5) |
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15. 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]
Type of supplier | Type of recipient | GSTIN of supplier | GSTIN of recipient | Document no. | Document date | Rate | Value of supplies made | Tax amount |
| Place of supply | ||
| Integrated tax | Central tax | State / UT tax | Cess | ||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
Registered | Registered |
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Unregistered |
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Unregistered | Registered |
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15A (I). 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 registered recipients]
Type of supplier | Original details |
| Revised details |
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| Value of supplies made | Tax amount |
| Place of supply | ||||||
GSTIN of supplier | GSTIN of recipient | Doc. no. | Doc. date | GSTIN of supplier | GSTIN of recipient | Doc. no. | Doc. date | Rate | |||||||
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| Integrated tax | Central tax | State / UT tax | Cess | |||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
Registered |
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Unregistered |
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15A (II). Amendment to details of the supplies made through e-commerce operators on which ecommerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]
Type of supplier | Original details | Revised details | Rate | Value of supplies made | Tax amount |
| Place of supply | |||
GSTIN of supplier | Tax period | GSTIN of supplier |
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| Integrated tax | Central tax | State / UT tax | Cess | ||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
Registered |
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Unregistered |
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(r) For the instructions, the following shall be substituted, namely:-
“A. General Instructions
1. Terms used:
2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.
B. Table specific instructions-
Sr. No. | Table No. | Instructions |
1 | 2 | 3 |
1. | 4A |
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2. | 4B | Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. |
3. | 5 | 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 shall be reported. |
12. | 10 | Amendment of unregistered supplies reported in table 7 shall be reported. |
13. | 11(I)A | Advances received shall be reported. The values shall be net of refund vouchers, if any. |
14. | 11(I)B | Advances adjusted during the period shall be reported. |
15. | 11(II) | Amendment to advances received or adjusted shall be reported. |
16. | 12 | HSN details as per notifications issued by Government from time to time shall be reported. |
17. | 13 | Details of the documents issued during the period shall be reported. |
18. | 14(a) | Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier. |
19. | 14(b) | Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. |
20. | 14A(a) | Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. |
21. | 14A(b) | Amendment to supplies reported in table 14(b) in earlier tax period shall be reported. |
22. | 15 |
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23. | 15A(I) | Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported. |
24. | 15A(II) | Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.”. |
“Statement-8 [rule 89(2)(ka)]
Refund Type: Refund for unregistered persons
Sl. No . | GS TIN of sup plier | Document/Invoice Details | Tax Paid | Details of payment of invoice value to the supplier | Details of payment received against cancellation/ termination | Refund Amount Claimed ( I+C+S + Cess) | ||||||||
Type of document | No. | Date | Taxable Value | Integrated 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 |
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“FORM GST APL-01/03 W
[See rule 109C]
Application for Withdrawal of Appeal Application
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.
Place: Signature
Date: Name of Applicant /Applicant Officer
Designation/ Status.”.
25. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: -
“FORM GST DRC-01B
[See rule 88C]
PART-A (System Generated)
Intimation of difference in liability reported in statement of outward supplies and that reported in return
Ref No: Date:
GSTIN:
Legal Name:
Form Type |
| Liability declared/ paid (in Rs.) |
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IGST | CGST | SGST/UTGST | Cess | Total | |
FORM GSTR-1 / IFF |
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FORM GSTR-3B |
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Difference in liability |
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PART-B
Reply by Taxpayer in respect of the intimation of difference in liability
Reference No. of Intimation: Date:
ARN of FORM GST DRC-03 | Paid Under Head | Tax Period | IGST | CGST | SGST/UTGST | CESS |
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AND/OR
S. No | Brief Reasons for Difference | Details (Mandatory) |
1 | Excess Liability paid in earlier tax periods in FORM GSTR-3B |
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2 | Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of which tax has already been paid in FORM GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of the tax period under consideration |
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3 | FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) |
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4 | Mistake in reporting of advances received and adjusted against invoices |
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5 | Any other reasons |
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Verification
I _________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name:
Designation/Status:
Place:
Date:”.
26. In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely:-
“FORM GST DRC- 03
[See rules 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A
1. | GSTIN |
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2. | Name | < Auto> | |||||||||||
3. | Cause of payment | << drop down>>
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3A | Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu) |
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4. | Section under which voluntary payment is made | << drop down>>
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5. | Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC01A, audit, inspection or investigation, GST RFD-01, others (specify) | Reference No./ARN | Date of issue/filing | ||||||||||
6. | Financial Year |
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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 | |
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I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date ……………..
Note -
27. In the said rules, in FORM GST DRC-25, –
[F. No. CBIC-20001/2/2022-GST]
(Alok Kumar)
Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 24/2022 -Central Tax, dated the 23rd Nov 2022, vide number G.S.R. 843 (E), dated the 23rd Nov, 2022.