Central Goods and Services Tax (Fifth Amendment) Rules, 2022: Key Updates and Changes
Central Goods and Services Tax (Fifth Amendment) Rules, 2022
Notification No. 26/2022 – Central Tax [G.S.R.902(E)/F. NO. CBIC-20001/2/2022-GST], Dated 26-12-2022
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, has further amended the Central Goods and Services Tax Rules, 2017. Here’s a summary of the key amendments:
1. Short Title and Commencement
- The rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022.
- These amendments come into force on the date of their publication in the Official Gazette, unless specified otherwise.
2. Amendments to Rule 8
- Sub-rule (1): Removal of “mobile number, e-mail address”.
- Sub-rule (2): Authentication of Aadhaar number will now involve OTP verification linked to PAN.
- Sub-rule (4A): Requires biometric-based Aadhaar authentication for those opting for Aadhaar verification.
- Sub-rule (4B): Central Government may specify States/UTs where sub-rule (4A) will not apply.
- Sub-rule (5): Application process adjustments to include sub-rule (4A).
3. Amendments to Rule 9
- Sub-rule (1): Introduction of Aadhaar authentication for physical verification of business places.
- Sub-rule (2): Aadhaar authentication criteria for physical verification added.
4. Amendments to Rule 12
- Sub-rule (3): Addition of provision for registration-related requests.
5. Amendments to Rule 37
- Sub-rule (1): Clarification on reversal of ITC where supply value is not paid fully to the supplier.
6. Insertion of Rule 37A
- Reversal of ITC: Detailed procedure for reversing and re-availing ITC if the supplier’s return is not filed.
7. Amendments to Rule 46
- Clause (f): Tax invoice for services supplied through e-commerce must include recipient details.
8. Amendments to Rule 46A
- Proviso: Single invoice-cum-bill of supply must include specifics under rule 46 or rule 54 and rule 49.
9. Amendments to Rule 59
- Sub-rule (6): Intimation for discrepancy in tax liabilities must be addressed before filing GSTR-1 for subsequent periods.
10. Amendments to Rule 87
- Sub-rule (8): Provision for updating Electronic Cash Ledger based on e-Scroll if bank details are missing.
11. Insertion of Rule 88C
- Manner of Dealing with Difference in Liability: Procedure for handling differences between outward supply details and tax return liabilities.
12. Amendments to Rule 89
- Sub-rule (2): Additional details and certificates required for claiming refunds, including for unregistered persons.
13. Amendments to Rule 108
- Sub-rule (3): New process for final acknowledgment of appeals depending on whether the decision is uploaded on the common portal.
14. Substitution of Rule 109
- Application to Appellate Authority: Revised procedure for filing appeals and acknowledgments.
15. Insertion of Rule 109C
- Withdrawal of Appeal: Process for withdrawing an appeal before the issuance of show cause notice or order.
16. Amendments to Rule 138
- Sub-rule (14): Specific exemption for imitation jewellery in the transport rules.
17. Amendments to Rule 161
- Substitution: Replacement of “order” with “intimation or notice”.
18. Amendments to FORM GST REG-01
- PART A: Auto-population of mobile number and email from Income Tax database.
- Instructions: Removal of redundant paragraph.
19. Amendments to FORM GST REG-17
- Addition: Reference to supportive documents for case specifics.
20. Substitution of FORM GST REG-19
- New Form: Updated format for GST registration.
21. Amendments to FORM GSTR-1
- General Updates: Revisions in table labels, instructions, and detailed reporting of e-commerce supplies.