[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. 14/2022 – Central Tax
New Delhi, the $5^{\text{th}}$ July, 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: —
- Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax
(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.
- In the Central 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.";
- In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted,
namely: –
"(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of
India, Ministry of Finance, Department of Revenue No. 35/2017-Central Tax (Rate), dated the $13^{\text{th}}$
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number GSR 1284(E), dated the $13^{\text{th}}$ October, 2017.";
- In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: -
'(s) a declaration as below, that invoice is not required to be issued in the manner specified under
sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so
specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any
preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under
the said sub-rule (4) of rule 48-
"I/We hereby declare that though our aggregate turnover in any preceding financial year from
2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are
not required to prepare an invoice in terms of the provisions of the said sub-rule.":';
- In the said rules, in rule 86, after sub-rule (4A), the following sub-rule shall be inserted, namely: -
"(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, –
- (a) under sub-section (3) of section 54 of the Act, or
- (b) under sub-rule (3) of rule 96, in contravention of sub-rule (10) of rule 96,
along with interest and penalty, wherever applicable, through FORM GST DRC-03, by debiting
the electronic cash ledger, on his own or on being pointed out, an amount equivalent to the amount
of erroneous refund deposited by the registered person shall be re-credited to the electronic credit
ledger by the proper officer by an order made in FORM GST PMT-03A.";
- In the said rules, in rule 87, –
- (a) in sub-rule (3), after clause (i), the following clauses shall be inserted, namely: -
"(ia) Unified Payment Interface (UPI) from any bank;
(ib) Immediate Payment Services (IMPS) from any bank;";
- (b) in sub-rule (5), after the words "Real Time Gross Settlement", the words "or Immediate
Payment Service" shall be inserted;
- (c) after sub-rule (13), the following sub-rule shall be inserted, namely: -
"(14) A registered person may, on the common portal, transfer any amount of tax,
interest, penalty, fee or any other amount available in the electronic cash ledger under the
Act to the electronic cash ledger for central tax or integrated tax of a distinct person as
specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in
FORM GST PMT-09:
Provided that no such transfer shall be allowed if the said registered person has
any unpaid liability in his electronic liability register.";
- In the said rules, with effect from the $1^{\text{st}}$ July, 2017, after rule 88A, the following rule shall be deemed to
have been inserted, namely: -
"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.
(3) In case, where interest is payable on the amount of input tax credit wrongly availed
and utilised in accordance with sub-section (3) of section 50, the interest shall be
calculated on the amount of input tax credit wrongly availed and utilised, for the period
starting from the date of utilisation of such wrongly availed input tax credit till the date of
reversal of such credit or payment of tax in respect of such amount, at such rate as may
be notified under said sub-section (3) of section 50.
Explanation. —For the purposes of this sub-rule, —
- (1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the
electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of
such utilisation of input tax credit shall be the amount by which the balance in the electronic credit
ledger falls below the amount of input tax credit wrongly availed.
- (2) the date of utilisation of such input tax credit shall be taken to be, —
- (a) the date, on which the return is due to be furnished under section 39 or the actual date of
filing of the said return, whichever is earlier, if the balance in the electronic credit ledger
falls below the amount of input tax credit wrongly availed, on account of payment of tax
through the said return; or
- (b) the date of debit in the electronic credit ledger when the balance in the
electronic credit ledger falls below the amount of input tax credit wrongly
availed, in all other cases.";
- In the said rules, in rule 89, –
- (a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted,
namely: -
'Explanation. — For the purposes of this sub-rule, "specified officer" means a
"specified officer" or an "authorised officer" as defined under rule 2 of the Special
Economic Zone Rules, 2006.';
- (b) in sub-rule (2), –
- (i) in clause (b), after the words "on account of export of goods", the words
", other than electricity" shall be inserted;
- (ii) after clause (b), the following clause shall be inserted, namely: -
"(ba) a statement containing the number and date of the export invoices, details
of energy exported, tariff per unit for export of electricity as per agreement,
along with the copy of statement of scheduled energy for exported electricity
by Generation Plants issued by the Regional Power Committee Secretariat as a
part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission
(Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement
detailing the tariff per unit, in case where refund is on account of export of
electricity;";
- (c) in sub-rule (4), the following Explanation shall be inserted, namely: -
"Explanation. – For the purposes of this sub-rule, the value of goods exported out of
India shall be taken as –
- (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export
form, as the case may be, as per the Shipping Bill and Bill of Export (Forms)
Regulations, 2017; or
- (ii) the value declared in tax invoice or bill of supply,
whichever is less.";
- (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and
services", the brackets, words and letters "{tax payable on such inverted rated supply
of goods and services x (Net ITC $\div$ ITC availed on inputs and input services)}." shall
be substituted;
-
In the said rules, rule 95A shall be deemed to have been omitted with effect from the $1^{\text{st}}$ July, 2019;
-
In the said rules, with effect from the $1^{\text{st}}$ day of July, 2017, in rule 96, –
- (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been
substituted, namely: -
"(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of
goods in Shipping Bill and those furnished in statement of outward supplies in
FORM GSTR-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, electronically
through the common portal in a system generated FORM GST RFD-01 and the
intimation of such transmission shall also be sent to the exporter electronically
through the common portal, and notwithstanding anything to the contrary contained
in any other rule, the said system generated form shall be deemed to be the
application for refund in such cases and shall be deemed to have been filed on the
date of such transmission.
(5B) Where refund is withheld in accordance with the provisions of clause (b) of
sub-rule (4) and the proper officer of the Customs passes an order that the goods
have been exported in violation of the provisions of the Customs Act, 1962 (52 of
1962), then, such claim shall be transmitted to the proper officer of Central tax,
State tax or Union territory tax, as the case may be, electronically through the
common portal in a system generated FORM GST RFD-01 and the intimation of
such transmission shall also be sent to the exporter electronically through the
common portal, and notwithstanding anything to the contrary contained in any other
rule, the said system generated form shall be deemed to be the application for refund
in such cases and shall be deemed to have been filed on the date of such
transmission.
(5C) The application for refund in FORM GST RFD-01 transmitted electronically
through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in
accordance with the provisions of rule 89.";
- (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted;
- In the said rules, in FORM GSTR-3B, -
- (a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words
and figures "(other than those covered in 3.1.1)" shall be inserted;
- (b) after paragraph 3.1, the following paragraph shall be inserted, namely: -
"3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Central Goods and
Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services
Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts.
| Nature of Supplies | Total Taxable value | Integrated Tax | Central Tax | State/UT Tax | Cess |
|---|
| 1 | 2 | 3 | 4 | 5 | 6 |
|---|
| (i) Taxable supplies on which electronic commerce operator pays tax under sub-section (5) of section 9
|
