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The CBIC has notified a new set of rules to amend the existing CGST Rules, 2017, which shall come into force as on the date of its publication in the Official Gazette (except provided otherwise).

Now, let's have a look at the Amendments:

10 Important Changes in CGST Rules via CGST (Eighth Amendment Rules), 2021

Sr. No.

Regulation

Comments

1

Insertion: Rule 10A

after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted.

By this amendment, it is clarified that the details of bank account which is to be furnish by the registered person post receipt of certificate of registration shall be that of the registered person which is obtained by furnishing PAN and not any other.

2

Insertion: Rule 10A proviso

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.

Self-explanatory.

3

Insertion: Rule 10B

10B. Aadhaar authentication for registered person- The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, o rof any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

TABLE

S. No.

Purpose

(1)

(2)

1

For filing of application for revocation of cancellation of registration in FORM GST REG21 under Rule 23

2

For filing of refund application in FORM RFD-01 under rule 89

3

For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:

(a) her/his Aadhaar Enrollment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

4

Insertion: Rule 23(1)

with effect from the date as may be notified, after the words"on his own motion, may", the words, figures and letter",subject to the provisions of rule 10B," shall be inserted.

To bring the provisions of revocation of cancellation of registration in line with the newly inserted rule 10B.

5

Substitution, Insertion: Rule 45(3)

with effect from the 1st day of October, 2021

(i) for the words "during a quarter", the words "during a specified period" shall be substituted;

(ii) for the words "the said quarter", the words "the said period" shall be substituted;

(iii) after the proviso, the following explanation shall be inserted, namely:

Explanation. - For the purposes of this sub-rule, the expression "specified period" shall mean-

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and

(b) a financial year in any other case.

On and from 1st October, 2021, the details of challans in respect of goods dispatched to a job worker or received from a job worker during a specified period shall be included in FORM GST ITC-04furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.

6

Substitution, Omission: Rule 59(6)

with effect from the 1st day of January, 2022

(i) in clause (a), for the words "for preceding two months", the words "for the preceding month"shall be substituted;

(ii) clause (c) shall be omitted;

a. On and from 1stJanuary, 2022,a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3Bfor the preceding month.

b. Omitted provision:

a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, 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,if he has not furnished the return in FORM GSTR-3B for preceding tax period.

7

Insertion: Rule 89(1)

with effect from the date as may be notified, after the words"may file", the words",subject to the provisions of rule 10B," shall be inserted.

To bring the provisions in line with the newly inserted rule 10B.

8

Insertion: Rule 89(1A)

(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in

respect of a transaction considered by him to be an intra-State supply, which is subsequently

held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.

Self-explanatory.

9

Insertion: Rule 96(1)(c)

with effect from the date as may be notified

(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B.

To bring the provisions in line with the newly inserted rule 10B.

10

Insertion: Rule 96C

with effect from the date as may be notified

96C. Bank Account for credit of refund- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule92 and rule 94, "bank account" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietors hall also be linked with the Aadhaar number of the proprietor.

To bring the provisions in line with the amended rule 10A.

Courtesy: Tanveer Saluja

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