The CBIC has issued Notification No. 52/2023 Central Tax dated October 26, 2023 to notify the Central Goods and Services Tax (Fourth Amendment) Rules, 2023 to be effective from 26th October, 2023 for the following amendments:
I. Amendments in Rule 142 of the CGST, Rules 2017
In Rule 142, sub-rule (3) of the CGST Rules, the words "proper officer shall issue an order, shall be substituted with the words "proper officer shall issue an intimation
Rule 142 of the CGST Rules 2017:
"Rule 142. Notice and order for demand of amounts payable under the Act
(1) ...........
(2) ...........
(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 proper officer shall issue an order proper officer shall issue an intimation in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.
II. Amendments in Rule 159 of the CGST, Rules 2017
The GST Council in its 52nd meeting, had recommended an amendment in sub-rule (2) of Rule 159 of CGST Rules, 2017 and FORM GST DRC-22 to provide that the order for provisional attachment in FORM GST DRC-22 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.
In rule 159, in sub-rule (2), after the words "Commissioner to that effect, the words "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.
Rule 159 of the CGST Rules:
"Rule 159. Provisional attachment of property.
(1) ...........
(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 or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier.
III. Amendments in FORM REG 01
In FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause shall be inserted, namely:-
"(xiva) One Person Company
IV. Substitution to FORM REG 08
In the said rules, for FORM GST REG-08 the new Form shall be substituted.
V. Amendments in FORM GSTR-08
In FORM GSTR-08:
(a) Serial number 5 shall be omitted;
5. Details of interest
On account of |
Amount in default |
Amount of interest |
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Integrated Tax |
Central Tax |
State /UT Tax |
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1 |
2 |
3 |
4 |
5 |
Late payment of TCS amount |
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(b). for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted, namely:
VI. Interest, late fee payable and paid
Description |
Amount payable |
Amount paid |
1 |
2 |
3 |
(I) Interest on account of TCS in respect of |
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(a) Integrated tax |
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(b) Central Tax |
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(c) State/UT Tax |
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(II) Late fee |
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(a) Central tax |
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(b) State / UT tax |
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(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted, namely:
VII. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]
Description |
Tax |
Interest |
Late fee |
1 |
2 |
3 |
4 |
(a) Integrated tax |
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(b) Central Tax |
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(c) State/UT Tax |
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VIII. Amendments in FORM GST PCT-01
In FORM GST PCT-01, in PART-B, for serial number 4, the following serial number 4 and entries shall be substituted, namely:
PART-B
1. |
Enrolling Authority |
Centre State |
2. |
State/UT |
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3. |
Date of application |
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4. |
Enrolment sought as: |
(1) Chartered Accountant holding COP |
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 |
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IX. Amendments in FORM GST DRC-22
After the last paragraph the following paragraph shall be inserted:
"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.
