Central Goods and Services Tax (Eighth Amendment) Rules, 2021.

Aadhar Authentication for registered persons

♦ Aadhaar authentication of registration made mandatory for being eligible for filing refund claim and application for revocation of cancellation of registration.

♦ Aadhaar number of the proprietor, in the case of proprietorship firm, or of 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.

♦ Rule 96(1)(b) of the CGST Rules 2017 on IGST refunds amended

    • IGST refund shall be given only if the applicant has undergone Aadhaar authentication in the manner provided in rule 10B

♦ Bank Account for credit of refund- Rule 96C inserted in the CGST Rules 2017

♦ For the purposes of rule 91(3), 92(4) and 94( Payment of refund in GST RFD-05), “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number.

♦ In case of a proprietorship concern, the Permanent Account Number of the proprietor or shall also be linked with his Aadhaar number.

Timelines for filing Form GST ITC-04

  • Requirement of filing FORM GST ITC-04 under rule 45 (3) of the CGST Rules, 2017
  • Rule 45(3) of CGST Rules 2017 ( Amended vide Notn No. 35/2021-Central Tax dated 24th September 2021)
    • Taxpayers whose annual aggregate turnover in preceding financial year is above Rs. 5 crores shall furnish ITC-04 once in six months-commencing on the 1st April and the 1st October
    • Taxpayers whose annual aggregate turnover in preceding financial year is up to Rs. 5 crores shall furnish ITC-04 once in a financial year.

Restrictions on filing GSTR-1 for non filing of GSTR-3B

  • Restriction on filing GSTR-1 for not furnishing GSTR-3B
  • Rule 59(6) of the CGST Rules amended with effect from 01.01.2022 vide Notn No. 35/2021-Central Tax dated 24th September 2021
  • A registered person shall not be allowed to furnish FORM GSTR-1, if he has not furnished the return in FORM GSTR‑ 3B for the preceding month

*****

Government of India

(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 35/2021–Central Tax | Dated: 24th September, 2021

G.S.R. 659(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 (Eighth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

Rule 10B Aadhaar authentication for registered person & Other changes

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), —

(1) In rule 10A of the said rules, with effect from the date as may be notified, –

(a) 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;

(b) the following proviso shall be inserted, namely:-

“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.”;

(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely: –

“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 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of 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 REG- 21 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 Enrolment 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.‖;

(3) In rule 23 of the said rules, in sub-rule (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;

(4) In rule 45 of the said rules, 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, 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”;

(5) In rule 59 of the said rules, 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;

(6) In rule 89 of the said rules, –

(i) in sub-rule (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;

(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.”;

(7) In rule 96 of the said rules, 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;”;

(8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:-

“96C. 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.”;

[F. No. CBIC-20006/26/2021-GST]

RAJEEV RANJAN, Under Secy.

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 19th June, 2017 and were last amended vide notification No. 32/2021-Central Tax, dated the 29th August, 2021 vide number G.S.R. 598(E), dated the 29th August, 2021.

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