[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 26/2022 – Central Tax

New Delhi, the 26^th December, 2022

G.S.R... (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 (Fifth Amendment) Rules, 2022.

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

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-

1. in sub-rule (1), the words and letters, “mobile number, e-mail address,” shall be omitted;

2. in sub-rule (2), in clause (a), after the words “Direct Taxes”, the words “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number” shall be inserted;

3.  in sub-rule (2), clauses (b) and (c) shall be omitted;

4.  for sub-rule (4A), the following sub-rule shall be substituted, namely:-

“(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.”;

5. after sub-rule (4A), the following sub-rule shall be inserted, namely:-

“(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.”;

6. in sub-rule (5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and letter “or sub-rule (4A)”, shall be inserted.

3. In the said rules, in rule 9, -

1. in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”;

2. in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: -

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”.

4. In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure, “on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall be inserted.

5. In the said rules, in rule 37, in sub-rule (1), with effect from 1^st day of October, 2022, -

1. after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be inserted;
2. after the words, “shall pay”, the words, “or reverse” shall be inserted;  
3. after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the supplier,” shall be inserted.

6. In the said rules, after rule 37, the following rule shall be inserted, namely: -

“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30^th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing  a return in FORM GSTR-3B on or before the 30^th day of November following the end of such financial year:

Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30^th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50.

Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.”.

7. In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:-

“Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.”.

8. In the said rules, in rule 46A, the following proviso shall be inserted, namely, -

“Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.”;

9. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:-

“(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.”.

10. In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:-

“Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.”.

11. In the said rules, after rule 88B, the following rule shall be inserted, namely:-

“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to—  

1. pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or
2. explain the aforesaid difference in tax payable on the common portal, within a period of seven days.

(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,-

1. pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or
2. furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule.

(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79.”.

12. In the said rules, in rule 89, in sub-rule (2),-
    1. after clause (k), the following clauses shall be inserted, namely:-

“(ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination of  agreement or contract for supply of service, details  of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;

(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his  tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;”;

2. in clause (m), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.”.

13. In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: - “(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.”.

14. In the said rules, for rule 109, the following rule shall be substituted, namely: -

“109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under subsection (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.

(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.”.

15. In the said rules, after rule 109B, the following rule shall be inserted, namely:-

“109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W:

Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application:

Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be.”;

16. In the said rules, in rule 138, in sub-rule (14), in the Annexure, in column (2) of the table, against S.No. 5, after the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation Jewellery (7117)” shall be inserted.

17. In the said rules, in rule 161, for the word, “order”, the words, “intimation or notice” shall be substituted.

18. In the said rules, in FORM GST REG-01, -
    1. in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his mobile number and email address”, the words, “E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant” shall be substituted;
    2. in the instructions for submission of Application for Registration, paragraph 2 shall be omitted.

19. In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted, namely: -

         “Kindly refer to the supportive document(s) attached for case specific details.”.

20. In the said rules, for FORM GST REG-19, the following form shall be substituted, namely: -

21. In the said rules, in FORM GSTR-1, -

1. in the box,-
2. for the word, “Year”, the words, “Financial Year” shall be substituted;
3. for the word, “Month”, the words, “Tax period” shall be substituted;
4. for Table 3, the following table shall be substituted, namely:-

3. in Table 4A, for the brackets, letters and words, “(i) attracting reverse charge and (ii) supplies made through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including supplies made through e-commerce operator attracting TCS)” shall be substituted;
4. Table 4C and entries relating thereto shall be omitted;
5. In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)”, the words, brackets, letters, “Outward supplies
6. Table 5B and entries relating thereto shall be omitted;
7. for the Table 7, the following table shall be substituted, namely:-

8. in Table 9, -
9. in the heading, for the words and letters “debit notes, credit notes, refund vouchers”, the words, “debit and credit notes” shall be substituted;
10. for the words and letter, “Revised details of document or details of original Debit or Credit Notes or refund vouchers”, the words and letter, “Revised details of document or details of original Debit or Credit Notes” shall be substituted;
11. in the sub-heading, in column no. 2 and 3, the word, “Inv.” shall be omitted;
12. in the sub-heading, in column no. 5 and 6, for the word, “Invoice”, the word “Document” shall be substituted;

9. in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the words, “Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;
10. in Table 9B, the words, “/Refund voucher” shall be omitted;
11. In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]” shall be substituted;
12. in Table 10, for the word, “Month”, the words, “Month/Quarter” shall be substituted;
13. Table 10A (1) and entries relating thereto shall be omitted;
14. Table 10B (1) and entries relating thereto shall be omitted;
15. in Table 11, in the heading, after the words, “earlier tax period”, the brackets and words, “(Net of refund vouchers, if any)” shall be inserted;
16. in Table 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN is provided)” shall be omitted;
17. After Table 13 and before Verification, the following tables shall be inserted, namely:-

“14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report]

15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients]

15A (II). Amendment to details of the supplies made through e-commerce operators on which ecommerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]

(r) For the instructions, the following shall be substituted, namely:-

“A. General Instructions  

1. Terms used:   

1. GSTIN:   Goods and Services Tax Identification Number  
2. UIN:     Unique Identity Number  
3. UQC:      Unit Quantity Code  
4. HSN:    Harmonized System of Nomenclature  
5. POS:     Place of Supply (Respective State)  
6. TCS:       Tax collection at source by e-commerce operator
7. SEZ: Special Economic Zone
8. ECO: E-commerce operator
9. DTA: Domestic Tariff Area
10. B to B:     Supplies from one registered person to another registered person  
11. B to C:     Supplies from registered person to unregistered person  

2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.

B. Table specific instructions-

22. In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement shall be inserted, namely: -

“Statement-8 [rule 89(2)(ka)]

Refund Type: Refund for unregistered persons

23. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets “rule 108(3)”, the word, figures and brackets “and 109 (2)”, shall be inserted.

24. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: -

“FORM GST APL-01/03 W

[See rule 109C]

Application for Withdrawal of Appeal Application

1. GSTIN:   
2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)
3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107):  
4. Order No.& Date:
5. ARN of the Appeal & Date:
6. Reasons for Withdrawal:  
   1. Acceptance of order of the adjudicating authority.
   2. Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter
   3. Need to file appeal again after rectification of mistakes/omission in the filed appeal
   4. Amount involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner
   5. Any other reason
7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107):  

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.   

Place:                                                                                                                                                                          Signature  

Date:                                                                                                                                                          Name of Applicant /Applicant Officer

                                                   Designation/ Status.”.

25. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: -

“FORM GST DRC-01B

[See rule 88C]

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies and that reported in return

Ref No:   Date:  

GSTIN:

Legal Name:

1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period<from><to> by an amount of  Rs. ……………  The details thereof are as follows:

2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days.
3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.
4. This is a system generated notice and does not require signature.

PART-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation:                                                                                                               Date:

1. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:

AND/OR

2. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:

Verification

I _________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

                                                 Name:

Designation/Status:

Place:

Date:”.

26. In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely:-

“FORM GST DRC- 03  

[See rules 142(2) & 142 (3)]  

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A  

8. Reasons, if any -         << Text box>>
9. Verification-   

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.   

Signature of Authorized Signatory   

Name                     

      Designation / Status

Date ……………..

Note -   

1. Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of erroneous refund of unutilised ITC’.  
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.”.

27. In the said rules, in FORM GST DRC-25, –

1. after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or Appellate authority under Insolvency & Bankruptcy Code/” shall be inserted;
2. for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal or revision or any other proceedings” shall be substituted;
3. after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings” shall be inserted.

[F. No. CBIC-20001/2/2022-GST]  

(Alok Kumar)  

Director

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 19^th June, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 24/2022 -Central Tax, dated the 23^rd Nov 2022, vide number G.S.R. 843 (E), dated the 23^rd Nov, 2022.