'Proper Officer Shall issue Intimation' Instead of 'Order' for Concluding Proceedings of GST Demand Notice; CBIC notifies Amendment [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC), vide notification No. 52/2023 – Central Tax G.S.R. 798(E) issued on 26th October 2023 notified Central Goods and Services Tax Fourth Amendment Rules.

According to the notification, the proper shall issue an ‘intimation’ instead of ‘order’ for concluding the proceedings of the GST demand notice. The Rule 142 states about the Notice and order for demand of amounts payable under the CGST Act.

The notification states that “In the said rules, in rule 142, in sub-rule (3), for the words “proper officer shall issue an order”, the words “proper officer shall issue an intimation” shall be substituted.”

The Sub-rule (3) of the Rule 142 states that where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order (‘now amended to proper officer shall issue an Intimation’)in FORM GST DRC-05 concluding the proceedings in respect of the said notice.

To Read the full text of the Order CLICK HERE

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