Notification No. 35/2021 – Central Tax has been issued by the CBIC notifying Central Goods and Services Tax (Eight Amendment) Rules, 2021. A brief summary of it is as under:

With effect from a date to be notified, Rule 10A has been amended to prescribe that the bank details which is required to be furnished by the registered person after obtaining registration shall be such which is in name of the registered person and obtained on Permanent Account Number of the registered person. It has also been provided that in case of a proprietorship concern, the PAN shall also be linked with the Aadhar number of the proprietor.

Summary of Notifications and Circular

With effect from a date to be notified, Rule 10B shall be inserted which prescribes compulsory Aadhaar authentication for registered person in order to be eligible for following purposes:

    • Filing of Revocation Application under Rule 23
    • Filing of Refund Application under Rule 89
    • Refund under Rule 96 on IGST paid exports

It has also been provided that in case Aadhaar number is not provided to any person, such person can furnish following ID proofs along with his/her Aadhar Enrolment ID slip:

  • Bank passbook with photograph; or
  • Voter ID; or
  • Passport; or
  • Driving License

Also, such person shall undergo Aadhaar authentication within a period of 30 days of allotment of Aadhaar number.

♦ Rule 23 has been amended to incorporate mandatory Aadhaar authentication for filing revocation application.

W.e.f 01st Oct, 2021, Rule 45(3) has been amended to provide that FORM ITC-04 shall be furnished once in six months by a principal whose aggregate turnover during the immediately preceding financial year exceeds 5 crore rupees and shall be furnished once in a year in all other cases.

W.e.f 01st Jan, 2022, Rule 59(6) has been amended to restrict filing of FORM GSTR-1 in case of those persons who have not filed their GSTR-3B for preceding month. Also, clause (c) of the said sub-rule has been omitted which restricted filing of GSTR-1 in case of those persons who were falling within scope of Rule 86B and had not furnished GSTR-3B for preceding month.

♦ Rule 89 has been amended to incorporate mandatory Aadhaar authentication for filing refund application.

Sub-rule (1A) has been inserted in Rule 89 to provide that in case of wrong payment of tax under Sec 77 of the CGST Act, refund of the amount paid wrongly by the registered person, can be claimed within 2 years from the date of payment of tax under correct head. Also, if the said correct tax has been paid before issuance of this notification, i.e., 24.09.2021, the time period of 2 years shall be applicable from the date of issuance of this notification.

♦ Rule 96 has been amended to incorporate mandatory Aadhaar authentication for obtaining refund in case of duty paid exports.

With effect from a date to be notified, Rule 96C has been inserted to provide that refund shall be credited in only those bank accounts which are in the name of the registered person and obtained on his PAN. Also, linkage of PAN with Aadhar is mandatory for sole-proprietors.

Notification No. 36/2021 – Central Tax has been issued to notify that the exemption from Aadhaar authentication under Sec 25(6B) & (6C) given to persons covered under Sec 25(6D) shall also be applicable in case of authentication of existing registered persons covered under Sec 35(6A).

Circular No. 162/18/2021-GST has been issued to clarify in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. Following is the brief summary:

The term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or inter-State respectively or where the inter-State or intra-State supply made by a taxpayer is subsequently found/ held as intra-State or inter-State respectively by the tax officer in any proceeding.

The relevant date for claiming refund of incorrect tax shall be as explained supra.

Refund under section 77 of the CGST Act / section 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of credit note under section 34 of the CGST Act in respect of the said transaction.

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