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1. Rule 88 D inserted

Rule 88D inserted to provide manner of dealing with difference in Input Tax Credit (ITC) available in Auto-generated Statement containing the details of ITC (FORM GSTR-2B) and that availed in FORM GSTR-3B Return

The registered person shall be intimated of such difference in Part A of FORM GST DRC-01C electronically on the common portal, and on his registered email ID, highlighting the said difference and directing him to:

pay the amount equal to the excess tax credit availed in FORM GSTR­3B, along with interest, through FORM DRC-03 within 7 days

or

Explain the reason for the aforesaid difference in ITC on the common portal within 7 days

In case such person does not pay the amount equal to the excess ITC or does not furnish reply explaining the reasons, his facility to file FORM GSTR-1 or using Invoice Furnishing Facility (IFF) may be blocked

This will help in reducing ITC mismatches & misuse of ITC facility in GST

For more details, please refer to Rule 59 (6)(e), Rule 88D of the CGST Rules, 2017 read with Notification No. 38/2023-Central Tax dated 04.08.2023

2. Rule 142(B) has been inserted in CGST Rules, 2017, for intimation of amounts liable to be recovered under Section 79 of CGST Act

  • The registered person shall be intimated, electronically on the Common portal through FORM GST DRC01D indicating the amount of tax and Of interest recoverable under section 79, directing the person in default to pay the said amount, within 7 days of the said intimation and the said amount shall be posted in Part-II of Electronic Liability Register in FORM GST- PMT-01
  • The intimation shall be treated as the notice for recovery

For details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

3. Registration may be suspended in case Bank Account Details are not furnished by the Registered Person on Common Portal with the time limit stipulated in Rule 10(A)

Registration may be suspended in case Bank Account Details are not furnished by the Registered Person on common portal within the time limit stipulated in Rule 10(A)

The details of Bank Account are to be furnished on common portal within 30 days of grant of registration or before furnishing the details of outward supplies under section 37 of CGST Act in FORM GSTR-1 or using Invoice Furnishing Facility (IFF), whichever is earlier

During suspension of registration, the said registered person may not be allowed to furnish the details of outward supplies in FORM GSTR-1 or IFF.

Where the registration has been suspended for contravention of provisions of Rule 10A and the registration has not already been canceled by the proper officer under Rule 22, the suspension of registration shall be deemed to be revoked upon compliance with the provisions of Rule 10(A)

Central Goods and Services Tax (Second Amendment) Rules 2023 issued to amend sub Rule (2A) & sub Rule (4) of Rule 21A, Rule 59(6) of CGST Rules 2017

For more details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

4. An Appeal to the Appellate Authority shall be made in FORM GST APL-01 electronically. However, the same appeal may be filed manually in FORM GST APL-01 along with the relevant documents, only if-

  • the Commissioner has so notified, or
  • the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

In such a case, a provisional acknowledgement shall be issued to the Appellant immediately.

For details, please refer to Rule 108 of CGST Rules, 2017 read with Notification No. 38/2023-Central Tax dated 04.08.2023

5. Rule 64 and FORM GSTR-5A of CGST Rules, 2017 have been amended so that OIDAR service providers have to provide details of supplies made to registered person in India and online recipients (as defined in Integrated Goods and Services Tax Act, 2017) in his return in FORM GSTR-5A 

For more details, please refer to Rule 64 and FORM GSTR-5A of CGST Rules, 2017 read with Notification No. 38/2023-Central Tax dated 04.08.2023

6. FORM GSTR-3A is amended to provide for issuance of notice to the registered taxpayers for Non filing of Annual return in FORM GSTR-9 or FORM GSTR-9A

7. Compliance burden reduced in case of Supply of Taxable Services by or through an ECO or by a supplier of OIDAR services to an unregistered recipient

In such cases,

  • mentioning name and full address of the unregistered recipient, on the tax invoices is not required,
  • now mentioning name of the State of the recipient on such tax invoices shall be deemed to be address on record of the recipient

Central Goods and Services Tax (Second Amendment) Rules 2023 issued to amend clause (f) of rule 46 of CGST Rules 2017

For more details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

8. Physical Verification of Business Premises in Certain Case

Rule 25 of CGST Rules, 2017 has been amended as under:

  • Where physical verification of the place of business of a person is required after the grant of registration, the proper officer may verify the such place and verification report along with the other document, including photographs shall be uploaded in FORM GST REG-30 ON THE COMMON PORTAL within 15 working days from the date of such verification
  • Where physical verification of the place of business of a person is required before the grant of registration, the proper officer shall verify such place of business and the verification report along with the other documents, including photographs shall be uploaded in FORM GST REG-30 ON THE COMMON PORTAL at least five working days prior to the completion of the time period specified in the proviso to Rule 9(1)

For more details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

9. Procedure of Physical Verification of Business Premises Simplified

Now, the Physical verification of business premises can be done even in absence of the person applying for GST Registration

Central Goods and Services Tax (Second Amendment) Rules 2023 issued to amend sub-rule (1) of Rule 9 of CGST Rules 2017

For more details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

10. Furnishing of Bank Account details on Common Portal after issuance of Registration Certificate

Now, the details of Bank Account is to be furnished on common portal within 30 days of grant of registration or before furnishing the details of outward supplies under section 37 of CGST Act in Form GSTR-1 or using invoice furnishing facility, whichever is earlier

Central Goods and Services Tax (Second Amendment) Rules 2023 issued to amend Rule 10(A) of CGST Rules 2017

For more details, please refer to Notification No. 38/2023-Central Tax dated 04.08.2023

Source: CBIC

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