CBIC Notifies Amendment to CGST Rules as per Recommendations of 51st GST Council Meeting [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has notified an amendment to Central Goods and Services Tax Rules as per the recommendations of the 51^st  Goods and Service Tax (GST) Council meeting.

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, amended the Central Goods and Services Tax Rules, 2017,  namely,  the Central Goods and Services Tax (Second Amendment) Rules, 2023.

 The amended omitted the words “in the presence of the said person” in the proviso in the longline In the Central Goods and Services Tax Rules, 2017, in rule 9, in sub-rule.

In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon as may be, but not later than forty-five days” and ending with the words “in order to comply with any other provision” the following shall be substituted

The notification substituted rule 25, namely: – 

“25. Physical verification of business premises in certain cases. –

• Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
• Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the period specified in the said proviso.”.

Explanation in rule 43, after sub-rule (5), – (a) in Explanation 1, clause (c) shall be omitted and inserted (b) after Explanation 2, with effect from the 1st day of October 2023, which stated that “Explanation 3:- For rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty-Free Shops at arrival terminal in international airports to the incoming passengers.”.

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

“(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, 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 paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that remains to be paid, as required under the provisions of sub-rule (2) of rule 88D;

(f) a registered person 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 if he has not furnished the details of the bank account as per the provisions of rule 10A.”.

• In the said rules, in rule 64, with effect from the 1st day of October 2023, for the words “person in India other than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to” shall be substituted.
• In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October 2023, for the portion beginning with the words “The details” and ending with the words “suppliers”, the words “The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers” shall be substituted.

Other major amendments in the said rules are that after rule 88C, Rule 88D which was about the Manner of dealing with the difference in input tax credit available in an auto-generated statement containing the details of input tax credit and that availed in return was inserted.

After Rule 138E, inserted Rule 138F which was on the  Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills.

Intimation of certain amounts liable to be recovered under section 79 of the Act was inserted under Rule 142 B. In FORM GSTR-3A, a Notice to return defaulter u/s 46 for not filing an annual return was inserted.

To Read the full text of the Order CLICK HERE

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