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[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,-
(i) in sub-rule (1), the words and letters, “mobile number, e-mail address,” shall be omitted;
(ii) in sub-rule (2), in clause (a), after the words “Direct Taxes”, the words “and shall also be verified
through separate one-time passwords sent to the mobile number and e-mail address linked to the
Permanent Account Number” shall be inserted;
(iii) in sub-rule (2), clauses (b) and (c) shall be omitted;
(iv) for sub-rule (4A), the following sub-rule shall be substituted, namely:-
“(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.”;
(v) after sub-rule (4A), the following sub-rule shall be inserted, namely:-
“(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.”;
(vi) 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.
3.
In the said rules, in rule 9, -
(i) in sub-rule (1), 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, for
carrying out physical verification of places of business; or”;
(ii) 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, for
carrying out physical verification of places of business; or”.
4.
In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure,
“on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall
be inserted.
5.
In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, -
(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be
inserted;
(ii) after the words, “shall pay”, the words, “or reverse” shall be inserted;
(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the
amount not paid to the supplier,” shall be inserted.
6.
In the said rules, after rule 37, the following rule shall be inserted, namely: -
“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-
availment 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.”.
7.
In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:-
“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 un-
registered, 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.”.
8.
In the said rules, in rule 46A, the following proviso shall be inserted, namely, -
“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.”;
9.
In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted,
namely:-
“(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.”.
10.
In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:-
“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.”.
11.
In the said rules, after rule 88B, the following rule shall be inserted, namely:-
“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—
(a) pay the differential tax liability, along with interest under section 50, through FORM GST
DRC-03; or
(b) explain the aforesaid difference in tax payable on the common portal,
within a period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that
sub-rule, either,-
(a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and
furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common
portal; or
(b) furnish a reply electronically on the common portal, incorporating reasons in respect of
that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM
GST DRC-01B,
within the period specified in the said sub-rule.
(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.”.
12.
In the said rules, in rule 89, in sub-rule (2),-
(i) after clause (k), the following clauses shall be inserted, namely:-
“(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;”;
(ii) in clause (m), after the proviso, the following proviso shall be inserted, namely:-
“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.”.
13.
In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: -
“(3) 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:
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.”.
14.
In the said rules, for rule 109, the following rule shall be substituted, namely: -
“109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-
section (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.”.
15.
In the said rules, after rule 109B, the following rule shall be inserted, namely:-
“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.”;
16.
In the said rules, in rule 138, in sub-rule (14), in the Annexure, in column (2) of the table, against S.No.
5, after the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation
Jewellery (7117)” shall be inserted.
17.
In the said rules, in rule 161, for the word, “order”, the words, “intimation or notice” shall be
substituted.
18.
In the said rules, in FORM GST REG-01, -
(i) in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his
mobile number and email address”, the words, “E-mail Id and Mobile Number shall be auto-populated
from Income Tax database as linked with the Permanent Account Number of the applicant” shall be
substituted;
(ii) in the instructions for submission of Application for Registration, paragraph 2 shall be omitted.
19.
In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted,
namely: -
“ Kindly refer to the supportive document(s) attached for case specific details.”.
20.
In the said rules, for FORM GST REG-19, the following form shall be substituted, namely: -
“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”.
21.
In the said rules, in FORM GSTR-1, -
(a) in the box,-
(i) for the word, “Year”, the words, “Financial Year” shall be substituted;
(ii) for the word, “Month”, the words, “Tax period” shall be substituted;
(b) for Table 3, the following table shall be substituted, namely:-
“3.
(a)
ARN
<Auto>
(b)
Date of ARN
<Auto>”
(c) in Table 4A, for the brackets, letters and words, “(i) attracting reverse charge and (ii) supplies made
through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including
supplies made through e-commerce operator attracting TCS)” shall be substituted;
(d) Table 4C and entries relating thereto shall be omitted;
(e) In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies
made through e-commerce operator, rate wise)”, the words, brackets, letters, “Outward supplies
(including supplies made through e-commerce operator, rate wise)” shall be substituted;
(f) Table 5B and entries relating thereto shall be omitted;
(g) for the Table 7, the following table shall be substituted, namely:-
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]
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]–Consolidated rate wise
outward supplies [including supplies made through e-commerce operator attracting TCS]
Place of Supply (Name of State)
(h) in Table 9, -
(i) in the heading, for the words and letters “debit notes, credit notes, refund vouchers”, the
words, “debit and credit notes” shall be substituted;
(ii) for the words and letter, “Revised details of document or details of original Debit or Credit
Notes or refund vouchers”, the words and letter, “Revised details of document or details of
original Debit or Credit Notes” shall be substituted;
(iii) in the sub-heading, in column no. 2 and 3, the word, “Inv.” shall be omitted;
(iv) in the sub-heading, in column no. 5 and 6, for the word, “Invoice”, the word “Document” shall
be substituted;
(i) in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the
words, “Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;
(j) in Table 9B, the words, “/Refund voucher” shall be omitted;
(k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments
thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]” shall be substituted;
(l) in Table 10, for the word, “Month”, the words, “Month/Quarter” shall be substituted;
(m) Table 10A (1) and entries relating thereto shall be omitted;
(n) Table 10B (1) and entries relating thereto shall be omitted;
(o) in Table 11, in the heading, after the words, “earlier tax period”, the brackets and words, “(Net of
refund vouchers, if any)” shall be inserted;
(p) in Table 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN is
provided)” shall be omitted;
(q) After Table 13 and before Verification, the following tables shall be inserted, namely:-
“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-
commerce operator is
liable to collect tax u/s 52
(b) Supplies on which e-
commerce operator is
liable to pay tax u/s 9(5)
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
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 e-
commerce
operator is liable
to collect tax u/s
52
(b) Supplies on
which e-
commerce
operator is liable
to pay tax u/s
9(5)
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
Unregistered
Unregistered Registered
Unregistered
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
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
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
Unregistered
15A (II). 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 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
Integrated
tax
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Registered
Unregistered
”;
(r) For the instructions, the following shall be substituted, namely:-
“A.
General Instructions
1. Terms used:
a.
GSTIN:
Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c.
UQC:
Unit Quantity Code
d. HSN:
Harmonized System of Nomenclature
e.
POS:
Place of Supply (Respective State)
f.
TCS:
Tax collection at source by e-commerce operator
g. SEZ:
Special Economic Zone
h. ECO:
E-commerce operator
i.
DTA:
Domestic Tariff Area
j.
B to B:
Supplies from one registered person to another registered person
k. B to C:
Supplies from registered person to unregistered person
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
i.
Supplies made to registered persons including supplies made through e-
commerce operator attracting TCS u/s 52, but excluding supplies attracting tax
on reverse charge basis, shall be reported.
ii.
Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall
not be reported in this table.
iii.
The supplies made by SEZ on cover of a bill of entry shall not be reported by
SEZ unit /developer.
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.
Sr. No.
Table No.
Instructions
1
2
3
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
(i) ECO shall report details of the supplies made through him/her on which he/she is
liable to pay tax u/s 9(5).
(ii) GSTIN of supplier and recipient, if registered, shall be reported.
(iii) Details of the documents issued by ECO shall be reported, if recipient is registered.
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.”.
22.
In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement
shall be inserted, namely: -
“Statement-8 [rule 89(2)(ka)]
Refund Type: Refund for unregistered persons
Sl.
No
.
GS
TIN
of
sup
plie
r
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
docu
ment
No.
Dat
e
Taxa
ble
Value
Inte
grat
ed
Tax
(I)
Centr
al
Tax(
C)
State/
UT
Tax(S
)
Ces
s
Dat
e
Amoun
t
Date
Amoun
t
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
”.
23.
In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets “rule
108(3)”, the word, figures and brackets “and 109 (2)”, shall be inserted.
24.
In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: -
“FORM GST APL-01/03 W
[See rule 109C]
Application for Withdrawal of Appeal Application
1. GSTIN:
2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)
3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107):
4. Order No.& Date:
5. ARN of the Appeal & Date:
6. Reasons for Withdrawal:
i.
Acceptance of order of the adjudicating authority.
ii.
Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter
iii.
Need to file appeal again after rectification of mistakes/omission in the filed appeal
iv.
Amount involved in appeal is less than the monetary limit fixed for Appeal by the
Board/Commissioner
v.
Any other reason
7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107):
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:
1.
It is noticed that the tax payable by you, in accordance with the statement of outward supplies
furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by
you in accordance with the return furnished in FORM GSTR-3B for the period<from><to> by an amount of Rs.
…………… The details thereof are as follows:
Form Type
Liability declared/ paid (in Rs.)
IGST
CGST
SGST/UTGST
Cess
Total
FORM GSTR-1 / IFF
FORM GSTR-3B
Difference in liability
2.
In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential
tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in
Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating
reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven
days.
3.
It may be noted that where any amount remains unpaid within a period of seven days and where no
explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be
acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of
section 79 of the Act.
4.
This is a system generated notice and does not require signature.
PART-B
Reply by Taxpayer in respect of the intimation of difference in liability
Reference No. of Intimation:
Date:
A.
I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-
01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details
thereof are as below:
ARN of FORM
GST DRC-03
Paid Under
Head
Tax Period
IGST
CGST
SGST/UTGST
CESS
AND/OR
B.
The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:
S. No
Brief Reasons for Difference
Details (Mandatory)
1
Excess Liability paid in earlier tax periods in FORM
GSTR-3B
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
3
FORM GSTR-1/IFF filed with incorrect details and
will be amended in next tax period (including
typographical errors, wrong tax rates, etc.)
4
Mistake in reporting of advances received and adjusted
against invoices
5
Any other reasons
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
2.
Name
< Auto>
3.
Cause of payment
<< drop down>>
3A
Shipping bill details of erroneous IGST
refund (to be enabled only if the
specified category is chosen in drop
down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at
concessional rate or exemption:
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be deposited:
(vii) Date of credit of refund in Bank Account:
4.
Section under which voluntary
payment is made
<< drop down>>
5.
Details of show cause notice, if
payment is made within 30 days of its
issue, scrutiny, intimation of tax
ascertained through Form GST DRC-
01A, audit, inspection or investigation,
GST RFD-01, others (specify)
Reference No./ARN
Date of issue/filing
6.
Financial Year
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
1
2
3
4
5
6
7
8
9
10
11
12
13
8. Reasons, if any - << Text box>>
9. 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 Authorized Signatory
Name
Designation / Status
Date ……………..
Note -
1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for
deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule
(10) of rule 96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of
erroneous refund of unutilised ITC’.
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the
returns.”.
27.
In the said rules, in FORM GST DRC-25, –
(i) after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or Appellate
authority under Insolvency & Bankruptcy Code/” shall be inserted;
(ii) for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal or revision
or any other proceedings” shall be substituted;
(iii) after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings”
shall be inserted.
[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.
