Consent of Registered Person Mandatory while Furnishing Information for FORM GST REG-01, GSTR-3B and GSTR-1: CBIC Inserts new GST Rule [Read Notification]

The Central Board of Indirect Taxes (CBIC) vide notification 38/2023 issued on 4th August has amended the Central Goods and Services Tax (CGST) Rules, 2017. A new rule 163 is inserted to the GST rule which mandates the Consent of the registered person while furnishing the information for Form GST REG-01, GSTR-3B and GSTR-1.

Also read: GST Registration Exemption to Suppliers of Goods Supplies through E-commerce Operators and TCS: CBIC Notifies Conditions

“163. Consent based sharing of information.-

(1) Where a registered person opts to share the information furnished in—

• FORM GST REG-01 as amended from time to time;
• return in FORM GSTR-3B for certain tax periods;
• FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time,

with a system referred to in sub-section (1) of section 158A (hereinafter referred to as “requesting system”), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal.

Also Read: Refund Application shall accompany with Statement Details of Interest, if any, or any other amount paid: CBIC amends GST Rules

(2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained.

(3) The common portal shall communicate the information referred to in sub-rule (1) with the requesting system on receipt from the said system- (a) the consent of the said registered person, and (b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required.”

Also Read: CBIC notifies new Rule for Manner of dealing with difference in ITC available in Auto-Generated Statement containing details of ITC and that availed in Return

Also Read: CBIC amends Rules for Physical verification of Business Premises after Grant of Registration; Removes Specified Aadhaar Authentication

To Read the full text of the Notification CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates