Notification No. 40/2021-Central Tax has been issued to notify the Central Goods and Services Tax (Tenth Amendment) Rules, 2021. The key changes to come into effect are as follows:

1. Rule 36(4) has been substituted to provide that ITC shall not be available to the registered person unless such invoices/debit notes have been reflected in GSTR-2B of the said person.

2. Due date for GSTR-9 as well as GSTR-9C for the F.Y 2020-21 has been extended from 31st Dec, 2021 to 28th Feb, 2022.

3. Rule 95 has been amended to provide that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.

4. Rule 142 has been amended to align it with new provisions of Sec 129 providing for 7 days time for issuance of notice and further 7 days for issuance of order.

5. A new rule 144A has been inserted providing for ―Recovery of penalty by sale of goods or conveyance detained or seized in transit.

  • Where the penalty u/s 129 is not paid within 15 days of date of receipt of order of detention, Proper officer shall proceed for sale or disposal of goods or conveyance so detained.
  • The said goods or conveyance shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10.
  • Auction process shall be cancelled where the person transporting said goods or the owner of such goods pays the amount of penalty, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period of 15 days but before the issuance of notice for auction.
  • Atleast 15 days’ notice to be given for auction.
  • Where an appeal has been filed by the person under the provisions of sub-section (1) read with subsection (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed.

6. Rule 154 has been substituted to provide for ―Disposal of proceeds of sale of goods or conveyance and movable or immovable property.

7. Rule 159 has been amended to provide that a copy of order of attachment in FORM DRC-22 shall also be sent to the person whose property is being attached under section 83.

8. Other changes in Rule 159 have been made to incorporate the changes made in Sec 83 providing for attachment of property of a person other than the taxable person i.e any person specified in sub-section (1A) of section 122.

9. Any objection to the order of provisional attachment of property is to be filed in FORM DRC-22A whose format has also been notified now.

10. Changes have been made in FORM DRC-10, DRC-11, DRC-12, DRC-22, DRC-23 and APL-01 to incorporate above changes as well as the changes brought vide N.N 39/2021-CT dated 21st Dec, 2021.

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