{"id":9508,"date":"2023-10-28T12:46:14","date_gmt":"2023-10-28T11:46:14","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9508"},"modified":"2023-10-28T13:29:47","modified_gmt":"2023-10-28T12:29:47","slug":"cbic-notifies-various-amendments-in-cgst-rules-2017","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/cbic-notifies-various-amendments-in-cgst-rules-2017\/","title":{"rendered":"CBIC notifies various amendments in CGST Rules 2017"},"content":{"rendered":"<style type=\"text\/css\">\n<!--\n.style1 {\n\tcolor: #FF0000;\n\tfont-style: italic;\n}\n.style2 {color: #FF0000}\n-->\n<\/style>\n<p align=\"justify\">The  CBIC has issued&nbsp;<a href=\"https:\/\/www.klickongstworld.com\/uploads\/judgement\/highcourt\/1698387485.pdf\"><strong>Notification No. 52\/2023 Central Tax dated October 26, 2023<\/strong><\/a> to notify the Central Goods and Services Tax  (Fourth Amendment) Rules, 2023 to be effective from 26th October,  2023 for<em> the following amendments:<\/em><\/p>\n<p align=\"justify\">I. <strong>Amendments  in Rule 142 of the CGST, Rules 2017<\/strong><\/p>\n<p align=\"justify\">In Rule 142, sub-rule (3) of the CGST Rules, the words &quot;proper  officer shall issue an order, shall be substituted with the words &quot;proper  officer shall issue an intimation<\/p>\n<blockquote>\n<p align=\"justify\"><strong>Rule 142 of the CGST Rules 2017:<\/strong><\/p>\n<p align=\"justify\"><em><strong>&quot;Rule&nbsp;142. Notice and  order for demand of amounts payable under the Act<\/strong><\/em> <\/p>\n<p align=\"justify\"><em>(1) &#8230;&#8230;&#8230;..<\/em> <br \/>\n    <em>(2)  &#8230;&#8230;&#8230;..<\/em> <br \/>\n    <em>(3) 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 seven days of the notice issued under  sub-section (3) of Section 129 but before the issuance of order under the said  sub-section (3), he shall intimate the proper officer of such payment in FORM  GST DRC-03 and the <\/em><em>proper officer shall issue an&nbsp;order<\/em>&nbsp;proper officer shall issue an intimation<em>&nbsp;in FORM GST DRC-05  concluding the proceedings in respect of the said Notice.<\/em><\/p>\n<\/blockquote>\n<p align=\"justify\"><strong>II. Amendments  in Rule 159 of the CGST, Rules 2017<\/strong><\/p>\n<p align=\"justify\">The  GST Council in its 52nd meeting, had recommended an amendment in  sub-rule (2) of Rule 159 of CGST Rules, 2017 and&nbsp;<strong>FORM GST DRC-22<\/strong>&nbsp;to  provide that the order for provisional attachment in&nbsp;<strong>FORM GST DRC-22<\/strong>&nbsp;shall  not be valid after expiry of one year from the date of the said order. This  will facilitate release of provisionally attached properties after expiry of  period of one year, without need for separate specific written order from the  Commissioner.<strong>&nbsp;<\/strong>\n  <\/p>\n<p align=\"justify\">In rule 159, in sub-rule  (2), after the words &quot;Commissioner to that effect, the words &quot;or on expiry of  a period of one year from the date of issuance of order under sub-rule (1),  whichever is earlier, shall be inserted.<br \/>\n  <strong>Rule 159 of the CGST Rules:<\/strong><\/p>\n<div align=\"justify\">\n<blockquote><p>&nbsp; <\/p><\/blockquote>\n<\/div>\n<blockquote>\n<p align=\"justify\"><em><strong>&quot;Rule 159. Provisional  attachment of property<\/strong><\/em><em>.<\/em><\/p>\n<p align=\"justify\"><em>(1)  &#8230;&#8230;&#8230;..<\/em> <br \/>\n    <em>(2) The Commissioner shall send  a copy of the order of attachment in FORM GST DRC-22 to the concerned Revenue  Authority or Transport Authority or any such Authority to place encumbrance on  the said movable or immovable property, which shall be removed only on the  written instructions from the Commissioner to that effect&nbsp;<\/em><em>or on expiry of a period of one  year from the date of issuance of order under sub-rule (1), whichever is  earlier.<\/em><\/p>\n<\/blockquote>\n<p align=\"justify\"><strong>III. Amendments in <\/strong><strong>FORM <\/strong><em><strong>REG 01<\/strong><\/em><em><strong> <\/strong><\/em><\/p>\n<p align=\"justify\">In FORM GST REG-01, in PART-B, in serial number 2, after  clause (xiv), the following clause shall be inserted, namely:- <\/p>\n<p align=\"justify\">&quot;(xiva)  One Person Company<em><strong> <\/strong><\/em><\/p>\n<p align=\"justify\"><strong>IV. Substitution  to FORM REG 08<\/strong> <\/p>\n<p align=\"justify\">In the  said rules, for FORM GST REG-08 the new Form shall be substituted.<em><strong> <\/strong><\/em><\/p>\n<p align=\"justify\"><strong>V. Amendments in <\/strong><strong>FORM GSTR-08<\/strong><\/p>\n<p align=\"justify\">In<strong>&nbsp;FORM  GSTR-08:<\/strong><\/p>\n<p align=\"justify\">(a) Serial  number 5 shall be omitted;<\/p>\n<p align=\"justify\"><em><strong>5. Details of  interest<\/strong><\/em><strong> <\/strong><em><strong> <\/strong><\/em><\/p>\n<div align=\"justify\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"613\">\n<tr>\n<td width=\"208\" rowspan=\"2\" valign=\"bottom\">\n<p align=\"center\" class=\"style1\">On account of <\/p>\n<\/td>\n<td width=\"132\" rowspan=\"2\" valign=\"bottom\">\n<p align=\"center\" class=\"style1\">Amount in    default <\/p>\n<\/td>\n<td width=\"273\" colspan=\"3\" valign=\"top\">\n<p align=\"center\" class=\"style1\">Amount of    interest <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"76\" valign=\"top\">\n<p class=\"style1\">Integrated Tax <\/p>\n<\/td>\n<td width=\"95\" valign=\"top\">\n<p class=\"style1\">Central Tax <\/p>\n<\/td>\n<td width=\"103\" valign=\"top\">\n<p class=\"style1\">State \/UT Tax <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\" valign=\"bottom\">\n<p align=\"center\" class=\"style2\">1 <\/p>\n<\/td>\n<td width=\"132\" valign=\"bottom\">\n<p align=\"center\" class=\"style2\">2 <\/p>\n<\/td>\n<td width=\"76\" valign=\"top\">\n<p align=\"center\" class=\"style2\">3<\/p>\n<\/td>\n<td width=\"95\" valign=\"top\">\n<p align=\"center\" class=\"style2\">4<\/p>\n<\/td>\n<td width=\"103\" valign=\"top\">\n<p align=\"center\" class=\"style2\">5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\" valign=\"bottom\">\n<p align=\"center\" class=\"style2\"><em>Late payment    of TCS amount<\/em> <\/p>\n<\/td>\n<td width=\"132\" valign=\"bottom\">\n<p align=\"center\"><span class=\"style2\"><\/span> <\/p>\n<\/td>\n<td width=\"76\" valign=\"top\">\n<p align=\"center\"><span class=\"style2\"><\/span><\/p>\n<\/td>\n<td width=\"95\" valign=\"top\">\n<p align=\"center\"><span class=\"style2\"><\/span><\/p>\n<\/td>\n<td width=\"103\" valign=\"top\">\n<p align=\"center\"><span class=\"style2\"><\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p align=\"justify\">(b). for  serial number 7 and entries relating thereto, the following serial number and  entries shall be substituted, namely:<\/p>\n<p align=\"justify\"><strong>VI.  Interest, late fee payable and paid<\/strong><\/p>\n<div align=\"justify\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">Description <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Amount payable <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Amount paid <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">1 <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">2 <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">3 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"601\" colspan=\"3\" valign=\"bottom\">\n<p align=\"center\"><strong>(I) Interest on account of TCS in respect of<\/strong> <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(a) Integrated tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(b) Central Tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(c) State\/UT Tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\"><strong>(II) Late fee<\/strong> <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(a) Central tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(b) State \/ UT tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p align=\"justify\">(c)  for serial number 9 and entries relating thereto, the following serial number  and entries shall be substituted, namely: <\/p>\n<p align=\"justify\"><strong>VII.  Debit entries in cash ledger for TCS, interest and late fee payment [to be  populated after filing of statement]<\/strong><\/p>\n<div align=\"justify\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">Description <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Interest <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Late fee <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">1 <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">2 <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">3 <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">4 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(a) Integrated tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(b) Central Tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">(c) State\/UT Tax <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">&nbsp; <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p align=\"justify\"><strong>VIII. Amendments  in <\/strong><strong>FORM  GST PCT-01<\/strong> <\/p>\n<p align=\"justify\">In  FORM GST PCT-01, in PART-B, for serial number 4, the following serial number 4  and entries shall be substituted, namely: \n    <\/p>\n<p align=\"justify\"><strong><u>PART-B<\/u><\/strong><\/p>\n<div align=\"justify\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">1. <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Enrolling Authority <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Centre<br \/>\n        State <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">2. <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">State\/UT <\/p>\n<\/td>\n<td valign=\"bottom\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p align=\"center\">3. <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p align=\"center\">Date of application <\/p>\n<\/td>\n<td valign=\"bottom\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\">\n<p>4. <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p>Enrolment sought as: <\/p>\n<\/td>\n<td valign=\"bottom\">\n<p>(1) Chartered Accountant holding COP <br \/>\n          (2) Company Secretary holding COP <br \/>\n          (3) Cost and Management Accountant holding COP <br \/>\n          (4) Advocate <br \/>\n          (5) Graduate or Postgraduate degree in Commerce <br \/>\n          (6) Graduate or Postgraduate degree in Banking <br \/>\n          (7) Graduate or Postgraduate degree in Business Administration <br \/>\n          (8) Graduate or Postgraduate degree in Business Management <br \/>\n          (9) Degree examination of any recognized Foreign University <br \/>\n          (10) Retired Government Officials <br \/>\n          (11) Sales Tax practitioner under existing law for a period of not    less than five years <br \/>\n          (12) Tax return preparer under existing law for a period of not less    than five years <br \/>\n        (13) Any other examination notified by Government <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"609\" colspan=\"3\" valign=\"bottom\">\n<p>Note: Sr. No. (4) to (8) of    the table should be from an Indian University established by any law for the    time being in force <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p align=\"justify\"><strong>IX. Amendments  in <\/strong><strong>FORM GST DRC-22<\/strong> <\/p>\n<p align=\"justify\">After the last paragraph the  following paragraph shall be inserted:<\/p>\n<p align=\"justify\"><em>&quot;This order shall cease to have  effect, on the date of issuance of order in FORM GST DRC-23 by the  Commissioner, or on the expiry of a period of one year from the date of  issuance of this order, whichever is earlier.<\/em> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9508"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=9508"}],"version-history":[{"count":3,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9508\/revisions"}],"predecessor-version":[{"id":9514,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9508\/revisions\/9514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=9508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=9508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=9508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}