{"id":254741,"date":"2021-09-27T10:30:57","date_gmt":"2021-09-27T05:00:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=254741"},"modified":"2021-09-27T10:16:26","modified_gmt":"2021-09-27T04:46:26","slug":"central-goods-and-services-tax-eighth-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/27\/central-goods-and-services-tax-eighth-amendment-rules-2021\/","title":{"rendered":"Central Goods and Services Tax (Eighth Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page7R_mcid503\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">On September 24, 2021, the Central Government <\/span><span dir=\"ltr\" role=\"presentation\">on the recommendations of the Council, <\/span><span dir=\"ltr\" role=\"presentation\">makes the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 to amend the Central Goods and Services Tax Rules, 2017.<\/span><br \/>\n<\/span><\/p>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Key Amendments:<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span id=\"page9R_mcid2\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"> In the Rule 10 A relating to <b>Furnishing of Bank Account Details<\/b> of <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ASQoWD69\">Central Goods and Services Tax Rules, 2017 <\/a><\/span><\/span><span id=\"page9R_mcid3\" class=\"markedContent\"><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page9R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(a)<\/span> <span dir=\"ltr\" role=\"presentation\">after the words \u2015<\/span><span dir=\"ltr\" role=\"presentation\">details of bank account<\/span><span dir=\"ltr\" role=\"presentation\">, the words \u2015which is in name of the registered person <\/span><span dir=\"ltr\" role=\"presentation\">and obtained on Permanent Account Number of th<\/span><span dir=\"ltr\" role=\"presentation\">e registered person\u2016 shall be inserted;<\/span> <\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">After a certificate of registration in <b>FORM GST REG-06<\/b> has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under Rule 12 or, as the case may be Rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under Section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account <span style=\"color: #0000ff;\"><strong><span id=\"page9R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">which is in name of the registered person <\/span><span dir=\"ltr\" role=\"presentation\">and obtained on Permanent Account Number of th<\/span><span dir=\"ltr\" role=\"presentation\">e registered person<\/span><\/span><\/strong><\/span>, or any other information, as may be required on the common portal in order to comply with any other provision.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page9R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(b)<\/span> <span dir=\"ltr\" role=\"presentation\">the following proviso shall be inserted, namely:<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <\/span><span id=\"page9R_mcid6\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">Provided that in case of a proprietorship concern, the Permanent Account Number of the <\/span><span dir=\"ltr\" role=\"presentation\">proprietor shall also be linked with the Aadhaar number of the proprietor;<\/span> <\/span><span id=\"page9R_mcid7\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span id=\"page9R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Rule 10B shall be<\/span> <span dir=\"ltr\" role=\"presentation\">inserted: <\/span> <\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page9R_mcid8\" class=\"markedContent\"><span style=\"color: #0000ff;\"><span dir=\"ltr\" role=\"presentation\">10B. Aadhaar authentication for registered person .<\/span><span dir=\"ltr\" role=\"presentation\">\u2014<\/span> <span dir=\"ltr\" role=\"presentation\">The registered person, other than a person <\/span><span dir=\"ltr\" role=\"presentation\">notified under sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">section (<\/span><span dir=\"ltr\" role=\"presentation\">6D) of section 25, who has been issued a certificate of registration under rule 10 <\/span><span dir=\"ltr\" role=\"presentation\">shall, undergo authentication of the Aadhaar number of the<\/span> <span dir=\"ltr\" role=\"presentation\">proprietor, in the case of proprietorship firm, or <\/span><span dir=\"ltr\" role=\"presentation\">of any partner, in the case of a partnership firm, or of the k<\/span><span dir=\"ltr\" role=\"presentation\">arta, in the case of a Hindu undivided family, or <\/span><span dir=\"ltr\" role=\"presentation\">of the Managing Director or any whole time Director, in the case of a company, or of any of the Members <\/span><span dir=\"ltr\" role=\"presentation\">of the Managing Committee of an Association of persons or body of individuals or a Society, or of the <\/span><span dir=\"ltr\" role=\"presentation\">Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be <\/span><\/span><span dir=\"ltr\" role=\"presentation\"><span style=\"color: #0000ff;\">eligible for the purposes as specified in column (2) of the Table.<\/span><br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li><span id=\"page11R_mcid0\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In rule 45 of the said rules relating to <b>Conditions and restrictions in respect of inputs and capital goods sent to the job worker<\/b>, <\/span><span dir=\"ltr\" role=\"presentation\">in sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (3), <\/span><span dir=\"ltr\" role=\"presentation\">with effect from the 1<\/span><span dir=\"ltr\" role=\"presentation\">st<\/span> <span dir=\"ltr\" role=\"presentation\">day of October, 2021, <\/span>\u00a0<\/span><span id=\"page11R_mcid1\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(i) for the words \u2015dur<\/span><span dir=\"ltr\" role=\"presentation\">ing a quarter, the words \u2015during a specified period shall be substituted;<\/span> <\/span><span id=\"page11R_mcid2\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(ii) for the words \u2015the said quarter, the words \u2015the said period shall be substituted;<\/span> <\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page11R_mcid3\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(iii) after the proviso, the following explanation shall be inserted, namely: <\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <\/span><span id=\"page11R_mcid4\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page11R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u2015<\/span><span dir=\"ltr\" role=\"presentation\">Explanati<\/span><span dir=\"ltr\" role=\"presentation\">on. <\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">For the purposes of this sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule, the expression \u2015specified period\u2016 shall mean<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <\/span><\/p>\n<p style=\"padding-left: 80px; text-align: justify;\"><span id=\"page11R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(a) the period of six consecutive months commencing on the 1<\/span><span dir=\"ltr\" role=\"presentation\">st<\/span> <span dir=\"ltr\" role=\"presentation\">day of April and the 1<\/span><span dir=\"ltr\" role=\"presentation\">st<\/span> <span dir=\"ltr\" role=\"presentation\">day of <\/span><span dir=\"ltr\" role=\"presentation\">October in respect of a principal whose aggregate turnover during the im<\/span><span dir=\"ltr\" role=\"presentation\">mediately preceding <\/span><span dir=\"ltr\" role=\"presentation\">financial year exceeds five crore rupees; and<\/span> <\/span><span id=\"page11R_mcid6\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(b) a financial year in any other case.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li><span id=\"page11R_mcid10\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In rule 89 of the said rules relating to <b>Application for refund of tax, interest, penalty, fees or any other amount<\/b>:<\/span><\/span><span id=\"page11R_mcid11\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(i)<\/span> <\/span><span id=\"page11R_mcid12\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">after sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (1), the following sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule shall be inserted, namely:<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <\/span><span id=\"page11R_mcid13\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #0000ff;\"><span id=\"page11R_mcid13\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in <\/span><span dir=\"ltr\" role=\"presentation\">respect of a transaction considered by him to be<\/span> <span dir=\"ltr\" role=\"presentation\">an intra<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">State supply, which is subsequently <\/span><span dir=\"ltr\" role=\"presentation\">held to be an inter<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">State supply, may, <\/span><span dir=\"ltr\" role=\"presentation\">before the expiry of a period of two years from the date <\/span><span dir=\"ltr\" role=\"presentation\">of payment of the tax on the inter<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">State supply, <\/span> <span dir=\"ltr\" role=\"presentation\">file an application electronically in <\/span> <span dir=\"ltr\" role=\"presentation\">FORM <\/span><span dir=\"ltr\" role=\"presentation\">GST RFD<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">01 <\/span> <span dir=\"ltr\" role=\"presentation\">through the<\/span> <span dir=\"ltr\" role=\"presentation\">common portal, either directly or through a Facilitation Centre <\/span><span dir=\"ltr\" role=\"presentation\">notified by the Commissioner:<\/span> <\/span><span id=\"page11R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that the said application may, as regard to any payment of tax on inter<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">State <\/span><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">supply before coming into force of this sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule, be filed before the expi<\/span><span dir=\"ltr\" role=\"presentation\">ry of a period of two <\/span><span dir=\"ltr\" role=\"presentation\">years from the date on which this sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule comes into force.<\/span><\/span><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid17\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Following rule shall be <\/span><span dir=\"ltr\" role=\"presentation\">inserted<\/span><span dir=\"ltr\" role=\"presentation\">:<\/span><\/span><span id=\"page11R_mcid18\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page11R_mcid18\" class=\"markedContent\"><span style=\"color: #0000ff;\"><span dir=\"ltr\" role=\"presentation\">96C. Bank Account for credit of ref<\/span><span dir=\"ltr\" role=\"presentation\">und<\/span><span dir=\"ltr\" role=\"presentation\">.<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">For the purposes of sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (3) of rule 91, sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (4) of rule <\/span><span dir=\"ltr\" role=\"presentation\">92 and rule 94, bank account shall mean such bank account of the applicant which is in the name of <\/span><span dir=\"ltr\" role=\"presentation\">applicant and obtained on his Permanent Account Number:<\/span> <\/span><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page11R_mcid19\" class=\"markedContent\" style=\"color: #0000ff;\"><span dir=\"ltr\" role=\"presentation\">Provided that in case of a <\/span><span dir=\"ltr\" role=\"presentation\">proprietorship concern, the Permanent Account Number of the proprietor <\/span><span dir=\"ltr\" role=\"presentation\">shall also be linked with the Aadhaar number of the proprietor.<\/span> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment) 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