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CA Viral K. Chheda

Gist of CGST (Eight Amendment) Rules, 2021 vide Notification No. 35/2021 – Central Tax dated 24th September, 2021 amending CGST Rules, 2017.

Rule Nature of Amendment Remarks
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.

> Following proviso is inserted:

> 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.”

> After obtaining registration, registered person is required to upload his bank details, which is in his name and his PAN number is also updated with bank.

> Said details has to be furnished within 45 days from registration or before due date of furnishing return u/s 39, whichever is earlier.

> In case of proprietorship, Pan and Aadhar of proprietor should be linked.

Rule 10B (newly inserted) > Registered person is required to authenticate Aadhar number in order to be eligible for filing:

> Revocation of cancellation of registration in Form REG-21

> Refund application in Form RFD-01

> Refund under Rule 96 of IGST paid on goods exported out of India.

Whose Aadhar shall be updated????

> Proprietorship – Aadhar of Proprietor

> Partnership – Aadhar of Partner

> HUF – Aadhar of Karta

> Company – Aadhar of MD or WTD

> AOP / BOI / Society – Aadhar of Managing Committee member

> Trust – Aadhar of trustee

Rule 10B (newly inserted)

> What if aadhar number has not been assigned for authentication?

> Such person shall furnish the identification documents, as prescribed in said rule.

> 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.

Following identification documents are to be furnished:

(a) Her/his Aadhaar Enrolment ID slip; and

(b) Any one of the following:

(i) Bank passbook with photograph; or

(ii) Voter identity card

(iii) Passport; or

(iv) Driving license

Rule 23 In sub-rule (1), after the words “on his own motion, may”, the words, figures and letter “, subject to the provisions of rule 10B, shall be insterted. Rule 23 deals with revocation of cancellation of registration.

> Sub Rule 1 is amended by making it subject to Rule 10B, as envisaged above.

> Thus to be eligible for filing application of revocation of registration, registered person has to authenticate aadhar number as per Rule 10B.

Rule 45 > in sub-rule (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, which would provide for meaning of specified period:

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 any other case.

> Sub Rule 3 of Rule 45 is amended to give effect to 45th GST Council meeting as a measure for trade facilitation by relaxing the requirement to file ITC-04.

> For Principal with Agg. T/O above Rs. 5 crores in preceding FY, will have to file 6 monthly ITC-04 i.e. for April to Sept., & for October to March.

> For Principal with Agg. T/O upto Rs. 5 crores in preceding FY, will have to file ITC-04 annually for a financial year.

Rule 59 > In sub-rule (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;

> If GSTR 3B of preceding month is not filed then GSTR 1 will not be allowed to file.
Rule 89 (i) in sub-rule (1), after the words “may file”, the words “, subject to the provisions of rule 10B,” shall be inserted;

(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(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

> For applying refund, registered person has to authenticate aadhar number as required by Rule 10B newly inserted as envisaged above.

> Registered person can claim refund of tax paid under wrong or incorrect head, before two years from date of payment of tax under correct head.

> However for refund of tax paid under wrong head, wherein tax under correct head has been paid before date of notification no. 35/2021 dated 24-09-2021, can be claimed before expiry of two years from the date of issuance of notification no. 35/2021 dated 24-09-2021 i.e. before 2 years from 24-09-2021.

> Also refer Circular No. 162/18/2021-GST dated 25-09-2021.

Rule 96 > In sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely:-

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

> For claiming refund of IGST paid on export of goods or services out of India, registered person has to undergo aadhar authentication as requires under Rule 10B.
Rule 96C (newly inserted) Bank Account for credit of refund

> For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 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 proprietor shall also be linked with the Aadhaar number of the proprietor.”

> Refund will be granted in a bank account which is in name of registered person and said account is obtained on his pan number.

> Pan should be updated in bank account.

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