{"id":280523,"date":"2022-12-28T13:00:55","date_gmt":"2022-12-28T07:30:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=280523"},"modified":"2022-12-28T12:00:06","modified_gmt":"2022-12-28T06:30:06","slug":"ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/28\/ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news\/","title":{"rendered":"CBIC notifies CGST (Fifth Amendment) Rules, 2022"},"content":{"rendered":"
\n

   <\/p>\n

On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend the Central Goods and Services Tax Rules (‘CGST Rules’), 2017<\/a>. These rules came into effect on 26-12-2022.<\/p>\n

Key Points:<\/b><\/p>\n

    \n
  1. \n

    In Rule 8, sub-rule (4-B) has been inserted which provides that the Central Government, by issuing a notification, will specify the States or Union territories where the provisions of sub-rule (4-A) will not apply.<\/p>\n<\/li>\n

  2. \n

    In Rule 9, a clause has been inserted which provides that any person who has undergone authentication of Aadhaar number under Rule 8 (4-A) will be identified on the common portal for carrying out physical verification of places of business.<\/p>\n<\/li>\n

  3. \n

    Rule 37-A relating to<\/b> Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof. has been inserted. It provides that where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit will be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year.<\/p>\n<\/li>\n

  4. \n

    Rule 88-C<\/b> has been inserted which provides the manner of dealing with difference in liability reported in statement of outward supplies and that reported in return. It says that where a tax payable by a registered person exceeds the amount of tax payable by such person in accordance with the return for that period, such person will be intimated of such difference, electronically, on the common portal. In reply, such person has to pay the difference and explain the difference on the common portal within 7 days.<\/p>\n<\/li>\n

  5. \n

    Rule 109-C<\/b> has been inserted which provides that the appellant before issuance of the show cause notice can file an application for withdrawal of the appeal. Although, the withdrawal of appeal is subject to the approval of appellate authority which has to be decided by the authority within 7 days of filing the application.<\/p>\n<\/li>\n

  6. \n

    Statement-8 has been inserted in FORM GST RFD-01<\/b> which provides “Refund Type: Refund for unregistered persons”.<\/p>\n<\/li>\n<\/ol>\n\n

    *Kriti Kumar, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend <\/p>\n","protected":false},"author":67011,"featured_media":280368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[29698,53933,53827,2824,53934],"class_list":["post-280523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-cgst","tag-cgst-amendment-rules-2022","tag-cgst-rules-2017","tag-Ministry_of_Finance","tag-reversal-of-input-tax-credit"],"yoast_head":"\nCBIC notifies CGST (Fifth Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"description\" content=\"On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022\" \/>\n<meta name=\"robots\" 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